Duty-free. Electronic invoice tax exemption refers to the situation that electronic invoices issued by enterprises or individuals meet the tax exemption conditions. It means that enterprises or individuals can issue them in the process of buying and selling goods, providing or receiving services and engaging in other business activities, so they can be exempted from tax. Digital invoice is based on trusted identity authentication system and new electronic invoice service platform, and is characterized by labeling, factoring, de-layout, credit system and code distribution system.