The emergence of the "online electronic invoice" platform will turn offline queuing invoicing into online "zero waiting", and the 7×24-hour invoicing service will break the time limit of 8 working hours. Hand-held mobile tax payment and fast payment such as Alipay and WeChat have broken through the space restrictions, and taxpayers can operate at will without visiting the tax service hall, making it more convenient to invoice and pay taxes, which has been highly affirmed by taxpayers.