Toys can be invoiced by material. For example, when a company sells children's cars made of rubber, it can search for other rubber products by material rubber and other toys by use. It can make auxiliary judgment according to the business scope and main products and services of the enterprise, choose the most suitable products and services, and avoid tax risks.

Classification code of goods and services tax refers to that in the new VAT invoice management system, when a taxpayer issues an invoice, the goods with face value should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.