涉税名词一起学｜数电发票系列（1）数电发票是什么？

Group 1 - The article discusses the advantages of "digital invoices," highlighting features such as automatic generation of invoice numbers at the time of issuance, which enhances efficiency [4][6] - It emphasizes the "intelligent allocation of invoice limits," where businesses no longer need to apply for invoice quotas through tax authorities; instead, the system automatically assigns limits based on credit and operational behavior [6] - The "automatic flow of tax digital accounts" is introduced, allowing businesses to deliver invoices electronically to customers through various methods, improving convenience and tracking [6][8] Group 2 - Compared to paper invoices, "digital invoices" offer more flexibility in terms of the number of invoices issued, with no restrictions on the number of invoices or single invoice limits within the monthly quota [8] - The article suggests that businesses with high customer traffic, such as stationery stores, will benefit significantly from the increased efficiency and flexibility of using "digital invoices" [8]