oca-ocb-l10n_asia-pacific/odoo-bringout-oca-ocb-l10n_cn/l10n_cn/views/account_move_view.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="view_invoice_tree_inherit_i10n_cn" model="ir.ui.view">
            <field name="name">view.invoice.tree.inherit.i10n.cn</field>
            <field name="model">account.move</field>
            <field name="inherit_id" ref="account.view_invoice_tree"/>
            <field name="arch" type="xml">
                <xpath expr="//field[@name='ref']" position="after">
                    <field name="fapiao" optional="hide"/>
                </xpath>
            </field>
        </record>

        <record id="account_move_form_l10n_cn" model="ir.ui.view">
            <field name="name">l10n_cn.account.move.form</field>
            <field name="model">account.move</field>
            <field name="inherit_id" ref="account.view_move_form"/>
            <field name="arch" type="xml">
                <xpath expr="//field[@name='ref']" position="after">
                    <field name="move_type" invisible='1'/>
                    <field name="fapiao" invisible="country_code != 'CN' or move_type not in ['out_invoice', 'out_refund', 'in_invoice', 'in_refund']"/>
                </xpath>
            </field>
        </record>
    </data>
</odoo>