Can't you issue special VAT invoices for accommodation and tourism?

Special VAT invoices can be issued for accommodation and tourism.

Accommodation industry and tourism industry can issue special VAT invoices according to their realized income.

for special invoices issued by the accommodation industry and tourism industry, the accounting treatment is:

debit: bank deposits and other subjects,

loan: main business income,

payable taxes-payable value-added tax (output tax).