Need. In a certain tax period, under the amount of tax-free income, the value-added tax payable in the current period is tax-free, and small-scale taxpayers need to pay taxes when opening electronic ordinary tickets. The tax rates for ordinary invoices are 17% and 13% for taxpayers and 6% for industrial small-scale taxpayers. 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.