1. If you buy a card and issue an invoice, you have to pay a VAT business tax surcharge or something according to your income, but you don't need to confirm your income first for enterprise income tax. 2. It is not required to issue invoices, but also to pay income tax, or to collect it temporarily in advance. It is easier to return the card. 3. Costs are usually recorded normally. You mean the cost, no problem.

I hope it helps you!