Taxation is a form in which the state participates in the distribution and redistribution of national income and social products compulsorily and gratuitously in accordance with the law through tax tools in order to realize its functions, so as to obtain fiscal revenue. However, due to the relatively backward means of tax collection and management, in order to realize the fair adjustment of income distribution, the tax authorities adopt the way of ticket management and tax collection. This has led to the situation of invoicing and taxation.

At present, there are many taxes levied in China, mainly including business tax, value-added tax, consumption tax, personal income tax, enterprise income tax, urban construction tax, education surcharge and other additional taxes. These taxes are levied according to the different business scope of taxpayers. For example, industry and commerce mainly collect value-added tax, construction and installation, catering services and other business taxes. In order to limit the consumption of some products, consumption tax is levied on cigarettes, alcohol and automobiles. Therefore, the company's business scope is different, and the tax levied is different.