餐饮发票内容怎么开-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	餐饮发票内容怎么开
释义	法律分析：实际负责提供餐食服务的开具“餐饮服务费”其税收分类编码为3070401。餐饮服务提供餐饮方面的策划、资讯、管理的属“商务辅助服务”税收编码为30408。法律依据：《营业税改征增值税试点实施办法》第五十三条第二款属于下列情形之一的，不得开具增值税专用发票：（一）向消费者个人销售服务、无形资产或者不动产。（二）适用免征增值税规定的应税行为。”换言之，除向消费者个人销售服务、无形资产或者不动产和免征增值税规定的应税行为之外，都可以开具专用发票。
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