What kind of cigarettes hotels don't need invoices?

Ordinary taxpayers can only issue ordinary VAT retail tickets for tobacco and alcohol.

Notice of People's Republic of China (PRC) State Taxation Bureau on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156);

Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.

General taxpayers in commercial enterprises retail cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts), cosmetics and other consumer goods, shall not issue special tickets. If the hotel is suspected of tax evasion and does not invoice, it can report to the tax authorities, call or write a report letter. Tax evasion, tax evasion, tax fraud, false opening, forgery, illegal provision, illegal invoicing and other tax violations.

The report of tax violation cases shall provide the name, unit, address and factual evidence of tax violation cases as far as possible. Evidence: documentary evidence and physical evidence.