yes.

receipts for administrative fees are not invoiced, and unified bills for administrative fees are receipts issued by state organs, institutions and social organizations to the units or individuals to be charged when they collect administrative fees and government funds in accordance with laws, regulations and legally binding administrative rules and regulations.

Therefore, only some private and private educational institutions issue invoices when collecting tuition fees.

for administrative fees incurred by administrative institutions, receipts supervised by the financial department can be used.

if there is any business transaction between the unit and the army, and it is not required to pay taxes according to the regulations, the receipt produced by the army can be used. This receipt is also legal evidence and can be recorded.

in addition to the above-mentioned receipts, other self-made receipts used by units or individuals when receiving and paying are the so-called "white slips" in daily life, which cannot be recorded as vouchers.

extended information

according to the "Ministry of finance on printing and distributing <: Interim Measures for the Administration of the Use of Capital Settlement Bills in Administrative Institutions >

Article 7 In the following acts, bills for settlement of capital transactions may be used:

(1) Funds temporarily received by administrative institutions. Temporarily collected by administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, and do not constitute the income of the unit, such as deposits, deposits, deposits and other temporarily collected funds.

(2) Administrative institutions collect money. It is collected by administrative institutions on their behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone charges, etc.

(3) other fund transactions between departments within the unit and between units and individuals that do not constitute the income of the unit.

(4) other fund transactions that are not recognized by the financial department as the income of administrative institutions.

Reference: Settlement of funds between the Ministry of Finance and administrative institutions? Interim Measures for the Administration of the Use of Bills

References: China Economic Net-Is the tuition fee invoiced? Most schools in Changzhou issue financial receipts

Reference: Baidu Encyclopedia-Receipts.