According to the inquiry of People's Republic of China (PRC) * * and the official website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), we know that you can't issue invoices when you use your mobile phone to recharge your phone bill, and you can't issue invoices to others with your own phone bill. Charging the phone bill is an advance payment, not a commodity or service, and cannot be invoiced.