1. Electronic invoice can be used as reimbursement voucher. According to the Announcement on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.84, 20 15), it is officially stipulated that the legal effect, basic use and basic use provisions of printed electronic invoices are the same as those of ordinary VAT invoices supervised by tax authorities.

2. Electronic invoice can be used as the original financial voucher for reimbursement. Because electronic invoices, like ordinary invoices, are distributed to merchants by the tax bureau in a unified way, the invoice number adopts a unified national coding method and adopts a unified anti-counterfeiting technology, and the invoice information can be checked, queried and verified on the national VAT invoice inspection platform (/) in State Taxation Administration of The People's Republic of China.