electronic invoices are not electronic payment tools. According to the relevant public information, electronic invoices are 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 numbers are distributed to merchants with unified national coding and unified anti-counterfeiting technology. The electronic invoices are attached with the signature mechanism of the electronic tax bureau. Electronic payment tools can be divided into three categories: electronic money, such as electronic cash and electronic wallet. Electronic credit cards, including smart cards, debit cards, telephone cards, etc. Electronic check, such as electronic check, electronic remittance (EFT), electronic remittance, etc.