According to the spirit of the Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Administration of Administrative Fees and Government Fund Bills, fee bills refer to state organs, institutions, social organizations, competent departments of enterprises with administrative functions and other institutions entrusted by the government (hereinafter referred to as "fee units"). In order to perform or act on behalf of the government functions, according to the provisions of laws, regulations and legally effective administrative rules and regulations, when collecting administrative fees and government funds, it is issued to the charged units or individuals. Therefore, it can be seen that the recipients are departments that perform or act on behalf of the government.

According to the "Measures for the Administration of Invoices in People's Republic of China (PRC)", invoices (non-receipts) supervised by tax authorities refer to receipts and payments issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. It can be seen that the object of its use is taxpayers engaged in various business activities.