Yes, the special bills for charging funds issued by administrative institutions are not invoices, but they can be accounted for by the validity of the invoices. The bill of administrative fees is because administrative institutions do not need to pay taxes, so they do not purchase invoices from tax. Therefore, they print some special bills as the basis for charging. This kind of bills can be accounted for and deducted before income tax, and some bills can also be deducted from value-added tax.