The payee and reviewer of Jiangsu tax electronic invoice are in the remarks column because the relevant information is accurately recorded in the electronic system. The usual practice is to put the identity information of the payee and auditor in the remarks column. Remarks column is a field for users to fill in additional information of tax electronic invoice. The tax department may require the information of payee and auditor to be filled in for management, verification and audit. This can ensure the compliance and authenticity of invoices, and also provide an additional source of information for tax authorities, which is helpful for tax supervision and management.