Recently, the General Office of the State Council issued the "Opinions of the General Office of the State Council on Further Optimizing the Business Environment and Reducing the Institutional Transaction Costs of Market Entities" (Guo Ban Fa [2022] No. 30), which clearly requires the implementation of paperless reimbursement, recording, archiving, storage, etc. of electronic invoices by the end of 2022, and is the responsibility of relevant departments of the State Council and regions such as the Ministry of Finance, the People's Bank of China, the State Administration of Taxation, and the National Archives Bureau according to their respective responsibilities, Effectively improve the level of tax and payment services, reduce institutional transaction costs for market entities, and optimize the tax and business environment.