The total credit line refers to the upper limit of the total amount of invoices issued by the pilot taxpayers in a natural month, including the upper limit of all-round digital electronic invoices, special paper invoices for value-added tax and ordinary paper invoices for value-added tax issued by the pilot taxpayers through the electronic invoice service platform, as well as the upper limit of special paper invoices, ordinary paper invoices, ordinary value-added tax invoices, special electronic invoices for value-added tax and ordinary electronic invoices for value-added tax that can be issued through the VAT invoice management system.

Available credit line refers to the deduction of used credit line from the total amount issued by the pilot taxpayer within a natural month. The used quota includes the invoice amount issued by the pilot taxpayers through the electronic invoice service platform, and the product of the number of copies of paper special invoices, paper general invoices, roll-up invoices, electronic special invoices for value-added tax and electronic ordinary invoices for value-added tax issued through the VAT invoice management system and the maximum billing limit of a single invoice.

Content source: Xiamen Taxation Bureau, State Taxation Administration of The People's Republic of China, published by Deep Space Network.