The reason why electronic invoices can't be voided is because the amount is larger than the original invoice, and it is because voiding needs to take back all the paper invoices that have not been voided. According to the "Measures for the Administration of Invoices in People's Republic of China (PRC)", invoicing must be consistent with the actual economic business, otherwise it will be false. The invoice must be returned and reopened. If the voided amount of the system is greater than the actual invoice amount, Ze needs to recover all the paper invoices that have not been voided for voiding. Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau. At the beginning of 20 12, after the pilot application of online (electronic) invoices was carried out in 22 provinces and cities such as Beijing, Zhejiang, Guangzhou and Shenzhen, State Taxation Administration of The People's Republic of China mentioned in the Measures for the Administration of Online Invoices (Draft for Comment) that the state will actively promote the use of online invoice management system to issue invoices, and strive to promote online invoices to the whole country within three years. The promotion of electronic invoices benefits from the "loosening" and encouragement at the policy level. Since electronic invoices are all VAT invoices, service businesses, including hotels and restaurants, are really included in the invoicing scope of electronic invoices after the "VAT reform" officially landed. In March, State Taxation Administration of The People's Republic of China issued "Guiding Opinions on Further Improving the Implementation of VAT Electronic Ordinary Invoice", further clarifying that the key point is to do a good job in the implementation of VAT electronic ordinary invoice in e-commerce, finance, express delivery and other industries.