Shanghe Tobacco Hotel in Daoli District, Harbin, Hongliang Tobacco Hotel in Xiangfang District, Harbin. According to Baidu map, there are two tobacco hotels in Harbin. Shanghe Tobacco Hotel in Daoli District of Harbin and Hongliang Tobacco Hotel in Xiangfang District of Harbin can issue invoices for meals. General taxpayers of commercial enterprises cannot issue special VAT invoices for tobacco and alcohol retail, but they can issue ordinary VAT invoices, so they can issue invoices. Invoice refers to the business vouchers issued and collected by all units and individuals in the purchase, sale and business activities of commodities.