Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.

Electronic invoice will greatly save the cost of enterprise invoice and invoice printing, and it does not include the indirect cost of enterprise invoice management. Moreover, the electronic invoice system can be combined with ERP, CRM, SCS and other systems within the enterprise, and the invoice data is completely electronic and centralized, which is helpful to the accounting treatment of the enterprise itself and can provide decision support for the enterprise operators in time.

Electronic invoices are more convenient to store, query and access, and also facilitate e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.

The introduction of online invoices is an inevitable way for the state to regulate e-commerce tax payment, which is conducive to the state's supervision of online transactions and to safeguarding the legitimate rights and interests of consumers.

Electronic invoice can save a lot of money by automating financial processes, eliminating paper transactions and speeding up payment.

The positive significance of the issuance and implementation of electronic invoices is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises. Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 2 Units and individuals that print, purchase, issue, obtain, keep and cancel invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.