Can a hotel management company open accommodation invoice?

Legal analysis: depending on the business scope, if the business scope only includes hotel management, you need to issue an invoice for "accommodation fee", and you can only go to the tax bureau window with the contract certificate; If you plan to issue "accommodation" invoices for a long time, you must add this business item to the business scope, so that you can open accommodation invoice by yourself at any time. However, the project can only be added on the actual site. What is your evaluation of this answer?

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.