How to invoice for Moutai liquor sold in the hotel?

Issue special VAT invoices.

General taxpayers of commercial enterprises are not allowed to issue special invoices for retail sales of cigarettes, alcohol, food, clothing, shoes and hats, excluding labor insurance special parts, cosmetics and other consumer goods.

Value-added tax is a turnover tax levied based on the added value generated during the circulation of goods, including taxable services, as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. Implement extra-price tax, that is, consumers will bear the burden. Taxes will only be levied if there is value-added, but no tax will be levied if there is no value-added.