No, the tax authorities can generally take the price determined in the contract signed by both parties and the receipt of payment confirmed by both parties as legal and valid vouchers for those who are neither in the category of obtaining invoices nor in the administrative fees and government funds paid to administrative units. The grassland compensation fee paid to herders can be confirmed by the payee's receipt combined with the compensation agreement, documents of relevant government departments and other supporting materials, and the competent tax authorities confirm it as a legal and valid certificate.