Specifically, "goods, labor and taxable services flow", "capital flow" and "invoice flow" must all be the same drawee, emphasizing "the same drawee". What needs to be reminded is that "capital flow" stipulates that the receipt of money or the receipt of the credentials for the sales payment, in addition to the receipt of bank money and other capital flows, also includes the credentials for the sales payment, which means that the popular "tripartite agreement" is included in the scope of "capital flow".

The principle of "three-in-one" specifically includes "goods, labor and taxable services flow", "capital flow" and "invoice flow" must all be the same invoice issuing party, which emphasizes the "consistency" of the three.