The bills that colleges and universities can issue are limited, mainly including: administrative institutions' fund settlement bills, administrative institutions' donation receipts, government sporadic non-tax revenue bills, and online machine invoicing for business processing. (There are also tuition invoices, etc. , and has not been launched since then. )

Among the above four kinds of tickets, the first three are duty-free bills. Although the first ticket cannot be issued to enterprises according to the regulations, the actual operation of this ticket is not so strict. As long as these three tickets are issued, schools and enterprises do not have to pay taxes.

The last online invoice is taxed and subject to business tax. The tax is not high and is generally borne by the school. In some cases, enterprises don't care or alumni donate money and are willing to pay taxes. Taxes have also been added.