It is an invoice, which is specially used for the charging items of government agencies and institutions. Because general revenue and expenditure are separated, the money collected by administrative fees enters the financial account, and the payee cannot directly use it. At the same time, government agencies are not for-profit organizations, and the money collected goes directly into financial accounts without paying taxes. Therefore, in order to distinguish the ordinary invoices of enterprises, the invoices issued by government agencies and institutions are all special administrative fees.