There are two kinds of administrative receipts: general payment book for non-tax revenue (electronic version) and special receipt for non-tax revenue (manual version). The receipt of administrative fees is a legal and effective payment voucher that is supervised by the financial department and belongs to the scope of accounting vouchers. Although it is not an invoice (because the invoice is supervised by the tax department), it is regarded as invoice management and use. This is a special bill printed by the financial department for the business needs of non-profit administrative institutions.

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