When the credit card consumption reaches 50, minus 10, an invoice will be issued at the consumer's store or the bank where the credit card is located. The credit card handling fee consumed by customers can be invoiced: the acquiring institution takes the billing service fee charged to the merchants as the sales amount, and issues VAT invoices to the merchants according to the sales amount. The card issuer takes the service fee charged by the card issuer to the acquiring institution as the sales amount, and issues a VAT invoice to the clearing institution according to the sales amount.