Online invoicing can reduce the tax burden of taxpayers and the workload of tax authorities. First, the real-time data collection and synchronous data feedback function of online billing can greatly reduce the certification and tax filing work of the tax service hall of the tax authorities, and can also track and monitor the taxpayer's billing situation 24 hours a day, so that the supervision ability of the tax authorities to "control taxes by votes" is obviously enhanced. In the online invoicing mode, the deducting party (general taxpayer) needs to input the face information of the paper-based special VAT invoice into the system first, and then compare it with the billing information of the drawer fed back by the server of the tax authorities, so that the invoice data can be accepted by the system and the deducting party taxpayer can deduct the invoice (if it is an invalid invoice, a false invoice involved in the case or other invoices that have been deemed invalid by the system, the system can not handle it (or deduct it) and automatically remind the payer). The function of "comparing first, then deducting (or comparing first, then processing)" can greatly reduce all kinds of ticket-related investigations at present, reduce the investigation burden of grass-roots tax authorities, improve taxpayers' ability to identify the authenticity of invoices, and have positive significance for reducing all kinds of illegal cases of invoices and reducing taxpayers' unnecessary tax risks.

At present, China has tried out online invoicing in Cangzhou City, Hebei Province, Yulin City, Guangxi Autonomous Region, Anshan City, Liaoning Province, Zibo City, Shandong Province and Yangzhou City, Jiangsu Province.