Legal analysis: 1, since December 21, 2020, in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen and other 11 regions of the new taxpayers to implement electronic special invoices, the scope of the recipient party for the whole country;

2, since January 21, 2021, the national scope of the new taxpayers in 36 areas The electronic invoice will be implemented in 36 regions nationwide, and the scope of the invoiced party will be nationwide;

3. The electronic invoice will be replaced by an electronic signature instead of the previous "invoice stamp";

4. If the paper printout of the electronic invoice is used as the basis for reimbursement and filing of the accounts, the electronic accounting document on which the paper printout is made must be kept at the same time.

Legal basis: "The People's Republic of China *** and the State Notes Law" Article 2 In the territory of the People's Republic of China *** and the State of the note activities, the application of this Law. The instruments referred to in this Law refer to bills of exchange, promissory notes and checks.