1 According to the Notice on Issues Concerning the Activation of Non-tax Revenue (Electronic Bills) in Guangdong Province (Sui Caizong [2007] No.99), the "Non-tax Revenue (Electronic Bills) in Guangdong Province" was officially activated in June 2007.

2. Non-tax revenue (electronic) bills in Guangdong Province are used as receipts issued by financial entrusted collecting banks or collecting units to the collected units or individuals when collecting non-tax revenue. The (electronic) bill is the legal voucher of the financial revenue and expenditure of the unit and the original voucher of accounting, and it is an important basis for the inspection and supervision of the financial and auditing units.

3. The ticket sample is as follows: