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Can the user version and the merchant version use the same software?
Of course.

As long as your two app cores are based on the same system with soft software, normal use is no problem; If tax relief is considered, the subject of the contract and invoice must be the exact name of the product that owns the software. If you have a good relationship with Party A, the products actually delivered are not soft goods stated in the contract and invoice, but only for tax relief. If it is discovered, the consequences will be very serious.

Because the software copyright protects the source code and running documents of the software, the software name of the copyright owner can be the same or similar as long as it is original. It is particularly important to note that if the software name contains the registered trademark name of others, it is recommended to use other software names in order to avoid damaging the trademark rights of others and causing infringement disputes.