《电子凭证会计数据标准——增值税电子发票（试行版）》（含增值税电子普通发票和增值税电子专用发票）元素清单.xlsx

《《电子凭证会计数据标准——增值税电子发票（试行版）》（含增值税电子普通发票和增值税电子专用发票）元素清单.xlsx》由会员分享，可在线阅读，更多相关《《电子凭证会计数据标准——增值税电子发票（试行版）》（含增值税电子普通发票和增值税电子专用发票）元素清单.xlsx（26页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、说说明明页页一、电子凭证会计数据标准增值税电子发票（试行版）（含增值税电子普通发票和增值税电子专用发票）元素清单（以下简称增值税电子发票元素清单）的每列信息的具体含义如下：1.命名空间前缀：元素来源的业务规则。由于本标准中涵盖的内容都是基于增值税电子发票票面信息及发票开具、接收、入账、归档过程中所需信息的格式和规则定义的，因此所有元素的命名空间前缀都是“inv”。2.元素名称：根据基于增值税电子发票票面信息及发票开具、接收、入账、归档过程中所需信息提取的标记指标，元素的命名是基于英文标准标签并采用驼峰命名法设定的。3.元素数据类型：元素清单中将一些XML和XBRL的数据类型转为较易理解的名称，

2、如“stringItemType”转为“text（文本），所有数据类型的解释请参见附附表表1-1-数数据据类类型型说说明明4.中文标准标签&英文标准标签：唯一定义元素含义的标签，同时设定了中英文两个版本。5.中文展示标签&英文展示标签：用于与版式文件的展示样式保持一致。通常情况下与标准标签保持一致，如果版式文件的名称过于简单无法说明元素的含义时，会与标准标签不一致。如，元素inv_NameOfPurchaser的标准标签为“购买方名称”，展示标签为“名称”。同样也设置了中英文两个版本。二、增值税电子发票元素清单的列式方式说明如下：1.元素按照扩展链接角色（ELR）进行分组，每个扩展连接角色包括

3、可以作为一个整体进行处理的信息，目前增值税电子发票元素清单包括4个扩展链接角色，根据发票类型针对开具方和接收方各设置2个扩展链接角色，涵盖增值税电子普通发票、增值税电子专用发票所需的相关信息。2.每个扩展链接角色（ELR）下列示归属于这个扩展链接角色的所有元素，缩进的位置代表了元素的层级。ELR 命名空间前缀元素名称数据类型100301-Document-Ordinary VAT e-invoice-issuer（增值税电子普通发票-开具方）invIssuerInformationOfOrdinaryVatEInvoiceAbstractinvHeaderInformationOfInvoic

4、eAbstractinvTypeOfInvoicetextinvUniqueCodeOfInvoicetextinvLocationOfInvoicetextinvCodeOfInvoicetextinvNumberOfInvoicetextinvDateOfIssueyyyy-mm-ddinvIdentifyingCodetextinvNumberOfInvoiceMachinetextinvSpecialInvoiceTypetextinvInvoiceIssuingSigntextinvBasicInformationOfPurchaserAbstractinvNameOfPurchas

5、ertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchasertextinvAddressPhoneNumberOfPurchasertextinvDepositBankAndAccountNumberOfPurchasertextinvSecurityCodeAbstractinvSecurityCodetextinvInformationOfTaxableGoodsOrServicesAbstractinvTotalAmountExcludingTaxXinvTotalTaxAmountXinvTaxInclu

6、dedAmountInWordstextinvTaxIncludedAmountInFiguresXinvInformationOfTaxableGoodsOrServicesDetailItemsTupleinvNatureOfInvoiceLinetextinvNameOfTaxableGoodsOrServicestextinvSpecificationtextinvUnitOfGoodsOrServicestextinvQuantityOfGoodsOrServicesX.XXinvUnitPriceOfGoodsOrServicesXinvAmountExcludingTaxXinv

7、TaxRatetextinvTaxAmountXinvBasicInformationOfSellerAbstractinvNameOfSellertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSeller textinvAddressPhoneNumberOfSellertextinvDepositBankAndAccountNumberOfSellertextinvOtherInformationAbstractinvRemarkstextinvPayeetextinvReviewertextinvIssuertex

8、tinvEnterpriseIncomeTaxManagementInformationAbstractinvBeginningOfIncomePeriodUnderAccrualBasisyyyy-mminvEndOfIncomePeriodUnderAccrualBasisyyyy-mminvInformationOfRedInvoiceAbstractinvCodeOfOriginalInvoicetextinvNumberOfOriginalInvoicetextinvReasonOfRushRedtext100302-Document-Special VAT e-invoice-is

9、suer（增值税电子专用发票-开具方）invIssuerInformationOfSpecialVatEInvoiceAbstractinvHeaderInformationOfInvoiceAbstractinvTypeOfInvoicetextinvUniqueCodeOfInvoicetextinvLocationOfInvoicetextinvCodeOfInvoicetextinvNumberOfInvoicetextinvDateOfIssueyyyy-mm-ddinvIdentifyingCodetextinvNumberOfInvoiceMachinetextinvSpecia

10、lInvoiceTypetextinvInvoiceIssuingSigntextinvBasicInformationOfPurchaserAbstractinvNameOfPurchasertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchasertextinvAddressPhoneNumberOfPurchasertextinvDepositBankAndAccountNumberOfPurchasertextinvSecurityCodeAbstractinvSecurityCodetextinvInfo

11、rmationOfTaxableGoodsOrServicesAbstractinvTotalAmountExcludingTaxXinvTotalTaxAmountXinvTaxIncludedAmountInWordstextinvTaxIncludedAmountInFiguresXinvInformationOfTaxableGoodsOrServicesDetailItemsTupleinvNatureOfInvoiceLinetextinvNameOfTaxableGoodsOrServicestextinvSpecificationtextinvUnitOfGoodsOrServ

12、icestextinvQuantityOfGoodsOrServicesX.XXinvUnitPriceOfGoodsOrServicesXinvAmountExcludingTaxXinvTaxRatetextinvTaxAmountXinvBasicInformationOfSellerAbstractinvNameOfSellertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSeller textinvAddressPhoneNumberOfSellertextinvDepositBankAndAccountNum

13、berOfSellertextinvOtherInformationAbstractinvRemarkstextinvPayeetextinvReviewertextinvIssuertextinvEnterpriseIncomeTaxManagementInformationAbstractinvBeginningOfIncomePeriodUnderAccrualBasisyyyy-mminvEndOfIncomePeriodUnderAccrualBasisyyyy-mminvInformationOfRedInvoiceAbstractinvCodeOfOriginalInvoicet

14、extinvNumberOfOriginalInvoicetextinvReasonOfRushRedtext中文标准标签英文标准标签增值税电子普通发票开具方信息 abstractIssuer information of ordinary VAT e-invoice abstract发票抬头信息 abstractHeader information of invoice abstract发票类型Type of invoice发票唯一标识Unique code of invoice发票所属地区Location of invoice发票代码Code of invoice发票号码Number of

15、 invoice开票日期Date of issue校验码Identifying code机器编号Number of invoice machine发票特殊类型Special invoice type发票代开标识Invoice issuing sign购买方信息 abstractBasic information of purchaser abstract购买方名称Name of purchaser购买方纳税人识别号（统一社会信用代码）Taxpayer identification number(unified social credit code)of purchaser购买方地址、电话Add

16、ress,phone number of purchaser购买方开户行及账号Deposit bank and account number of purchaser密码区 abstractSecurity code abstract密码区Security code货物或应税劳务、服务信息 abstractInformation of taxable goods or services abstract不含税金额合计Total amount excluding tax税额合计Total tax amount价税合计（大写）Tax included amount in words价税合计（小写）

17、Tax included amount in figures货物或应税劳务、服务信息，明细项目 tupleInformation of taxable goods or services,detail items tuple发票行性质Nature of invoice line货物或应税劳务、服务名称Name of taxable goods or services规格型号Specification货物或劳务、服务单位Unit of goods or services货物或劳务、服务数量Quantity of goods or services货物或劳务、服务单价Unit price of g

18、oods or services不含税金额Amount excluding tax税率Tax rate税额Tax amount销售方信息 abstractBasic information of seller abstract销售方名称Name of seller销售方纳税人识别号（统一社会信用代码）Taxpayer identification number(unified social credit code)of seller销售方地址、电话Address,phone number of seller销售方开户行及账号Deposit bank and account number of

19、seller其他信息 abstractOther information abstract备注Remarks收款人Payee复核Reviewer开票人Issuer企业所得税管理信息 abstractEnterprise income tax management information abstract权责发生制下收入所属期起Beginning of income period under accrual basis权责发生制下收入所属期止End of income period under accrual basis红字发票信息 abstractInformation of red invo

20、ice abstract原发票代码Code of original invoice原发票号码Number of original invoice冲红原因Reason of rush red增值税电子专用发票开具方信息 abstractIssuer information of special VAT e-invoice abstract发票抬头信息 abstractHeader information of invoice abstract发票类型Type of invoice发票唯一标识Unique code of invoice发票所属地区Location of invoice发票代码Co

21、de of invoice发票号码Number of invoice开票日期Date of issue校验码Identifying code机器编号Number of invoice machine发票特殊类型Special invoice type发票代开标识Invoice issuing sign购买方信息 abstractBasic information of purchaser abstract购买方名称Name of purchaser购买方纳税人识别号（统一社会信用代码）Taxpayer identification number(unified social credit co

22、de)of purchaser购买方地址、电话Address,phone number of purchaser购买方开户行及账号Deposit bank and account number of purchaser密码区 abstractSecurity code abstract密码区Security code货物或应税劳务、服务信息 abstractInformation of taxable goods or services abstract不含税金额合计Total amount excluding tax税额合计Total tax amount价税合计（大写）Tax includ

23、ed amount in words价税合计（小写）Tax included amount in figures货物或应税劳务、服务信息，明细项目 tupleInformation of taxable goods or services,detail items tuple发票行性质Nature of invoice line货物或应税劳务、服务名称Name of taxable goods or services规格型号Specification货物或劳务、服务单位Unit of goods or services货物或劳务、服务数量Quantity of goods or service

24、s货物或劳务、服务单价Unit price of goods or services不含税金额Amount excluding tax税率Tax rate税额Tax amount销售方信息 abstractBasic information of seller abstract销售方名称Name of seller销售方纳税人识别号（统一社会信用代码）Taxpayer identification number(unified social credit code)of seller销售方地址、电话Address,phone number of seller销售方开户行及账号Deposit b

25、ank and account number of seller其他信息 abstractOther information abstract备注Remarks收款人Payee复核Reviewer开票人Issuer企业所得税管理信息 abstractEnterprise income tax management information abstract权责发生制下收入所属期起Beginning of income period under accrual basis权责发生制下收入所属期止End of income period under accrual basis红字发票信息 abstr

26、actInformation of red invoice abstract原发票代码Code of original invoice原发票号码Number of original invoice冲红原因Reason of rush red中文展示标签英文展示标签增值税电子普通发票开具方信息 abstractIssuer information of ordinary VAT e-invoice abstract发票抬头信息 abstractHeader information of invoice abstract发票类型Type of invoice发票唯一标识Unique code of

27、 invoice发票所属地区Location of invoice发票代码Code of invoice发票号码Number of invoice开票日期Date of issue校验码Identifying code机器编号Number of invoice machine发票特殊类型Special invoice type发票代开标识Invoice issuing sign购买方信息 abstractBasic information of purchaser abstract名称Name纳税人识别号（统一社会信用代码）Taxpayer identification number(unif

28、ied social credit code)地址、电话Address,phone number开户行及账号Deposit bank and account number密码区 abstractSecurity code abstract密码区Security code货物或应税劳务、服务信息 abstractInformation of taxable goods or services abstract合计（不含税金额）Total(amount excluding tax)合计（税额）Total(tax amount)价税合计（大写）Tax included amount in words

29、（小写）In figures明细信息 tupleDetail items tuple发票行性质Nature of invoice line货物或应税劳务、服务名称Name of taxable goods or services规格型号Specification单位Unit数量Quantity单价Unit price金额Amount税率Tax rate税额Tax amount销售方信息 abstractBasic information of seller abstract名称Name纳税人识别号（统一社会信用代码）Taxpayer identification number(unified

30、social credit code)地址、电话Address,phone number开户行及账号Deposit bank and account number其他信息 abstractOther information abstract备注Remarks收款人Payee复核Reviewer开票人Issuer企业所得税管理信息 abstractEnterprise income tax management information abstract权责发生制下收入所属期起Beginning of income period under accrual basis权责发生制下收入所属期止End

31、 of income period under accrual basis红字发票信息 abstractInformation of red invoice abstract原发票代码Code of original invoice原发票号码Number of original invoice冲红原因Reason of rush red增值税电子专用发票开具方信息 abstractIssuer information of special VAT e-invoice abstract发票抬头信息 abstractHeader information of invoice abstract发票类

32、型Type of invoice发票唯一标识Unique code of invoice发票所属地区Location of invoice发票代码Code of invoice发票号码Number of invoice开票日期Date of issue校验码Identifying code机器编号Number of invoice machine发票特殊类型Special invoice type发票代开标识Invoice issuing sign购买方信息 abstractBasic information of purchaser abstract名称Name纳税人识别号（统一社会信用代码

33、）Taxpayer identification number(unified social credit code)地址、电话Address,phone number开户行及账号Deposit bank and account number密码区 abstractSecurity code abstract密码区Security code货物或应税劳务、服务信息 abstractInformation of taxable goods or services abstract合计（不含税金额）Total(amount excluding tax)合计（税额）Total(tax amount)

34、价税合计（大写）Tax included amount in words（小写）In figures明细信息 tupleDetail items tuple发票行性质Nature of invoice line项目名称Name of items规格型号Specification单位Unit数量Quantity单价Unit price金额Amount税率Tax rate税额Tax amount销售方信息 abstractBasic information of seller abstract名称Name纳税人识别号（统一社会信用代码）Taxpayer identification number(

35、unified social credit code)地址、电话Address,phone number开户行及账号Deposit bank and account number其他信息 abstractOther information abstract备注Remarks收款人Payee复核Reviewer开票人Issuer企业所得税管理信息 abstractEnterprise income tax management information abstract权责发生制下收入所属期起Beginning of income period under accrual basis权责发生制下收

36、入所属期止End of income period under accrual basis红字发票信息 abstractInformation of red invoice abstract原发票代码Code of original invoice原发票号码Number of original invoice冲红原因Reason of rush red备注填报“增值税电子普通发票”发票代码+发票号码反映发票开出地区及地方税务机构根据票面生成的一串由数字字母组成的号码电子发票开票设备编号标识发票的特殊类型，如农产品收购、稀土、通行费（可抵扣）、通行费（不可抵扣）、成品油、卷烟、机动车、建安、房地

37、产销售等标识发票是否由税务机关或税务机关授权的其他单位代为开具的，如自开、税务机关代开、其他单位代开发票票面中的防伪密文区分普通发票行和折扣发票行根据实际税率填写，免税发票直接填写“免税”Issuer information of ordinary VAT e-invoice abstractTaxpayer identification number(unified social credit code)Information of taxable goods or services abstractTaxpayer identification number(unified social

38、credit code)Enterprise income tax management information abstractBeginning of income period under accrual basis填报“增值税电子专用发票”发票代码+发票号码反映发票开出地区及地方税务机构根据票面生成的一串由数字字母组成的号码电子发票开票设备编号标识发票的特殊类型，如农产品收购、稀土、通行费（可抵扣）、通行费（不可抵扣）、成品油、卷烟、机动车、建安、房地产销售等标识发票是否由税务机关或税务机关授权的其他单位代为开具的，如自开、税务机关代开、其他单位代开发票票面中的防伪密文区分普通发票行和

39、折扣发票行根据实际税率填写，免税发票直接填写“免税”Issuer information of special VAT e-invoice abstractTaxpayer identification number(unified social credit code)Information of taxable goods or services abstractTaxpayer identification number(unified social credit code)Enterprise income tax management information abstractBegi

40、nning of income period under accrual basis标识发票的特殊类型，如农产品收购、稀土、通行费（可抵扣）、通行费（不可抵扣）、成品油、卷烟、机动车、建安、房地产销售等标识发票是否由税务机关或税务机关授权的其他单位代为开具的，如自开、税务机关代开、其他单位代开标识发票的特殊类型，如农产品收购、稀土、通行费（可抵扣）、通行费（不可抵扣）、成品油、卷烟、机动车、建安、房地产销售等标识发票是否由税务机关或税务机关授权的其他单位代为开具的，如自开、税务机关代开、其他单位代开ELR 命名空间前缀元素名称数据类型100304-Document-Ordinary VAT e

41、-invoice-receiver（增值税电子普通发票-接收方）invReceiverInformationOfOrdinaryVatEInvoiceAbstractinvInvoiceStatusAbstractinvUniqueCodeOfInvoicetextinvNameOfSellertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellertextinvTotalAmountExcludingTaxXinvTotalTaxAmountXinvTaxIncludedAmountInFiguresXinvDate

42、OfIssueyyyy-mm-ddinvRelatedBusinessInformationAbstractinvContractNumbertextinvMatchingStateBetweenBusinessDocumentsAndVatEInvoicetextinvDepreciationMethodsOfFixedAssetsAndAmortizationMethodsOfIntangibleAssetstextinvWhetherInvoiceHasBeenFactoredSoldOrSecuritizedY/NinvWhetherInvoiceIsRedInvoiceY/NinvW

43、hetherInvoiceHasBeenCheckedY/NinvWhetherInvoiceHasBeenBookedY/NinvPaymentInformationAbstractinvWhetherInvoiceHasBeenPaidY/NinvNumberOfBankElectronicReceipttextinvAccountingEntityInformationAbstractinvUnifiedSocialCreditCodeOfAccountingEntitytextinvNameOfAccountingEntitytextinvBasicAccountingInformat

44、ionAbstractinvInformationOfAccountingDocumentsTupleinvNumberOfAccountingDocumentstextinvPostingDateyyyy-mm-ddinvAccountingPeriodyyyy-mminvSummaryOfAccountingDocumentstextinvInformationOfDebitAndCreditEntryTupleinvDebitOrCredittextinvNameOfGeneralLedgerSubjecttextinvNameOfSubsidiaryLedgerSubjecttexti

45、nvRecordedAmountXinvEnterpriseIncomeTaxManagementInformationAbstractinvBeginningOfExpenditurePeriodUnderAccrualBasisyyyy-mminvEndOfExpenditurePeriodUnderAccrualBasisyyyy-mminvWhetherPreTaxDeductionOfIncomeTaxHasBeenCompletedY/NinvBeginningOfPreTaxDeductionYearOfIncomeTaxyyyyinvEndOfPreTaxDeductionYe

46、arOfIncomeTaxyyyy100305-Document-Special VAT e-invoice-receiver（增值税电子专用发票-接收方）invReceiverInformationOfSpecialVatEInvoiceAbstractinvInvoiceStatusAbstractinvUniqueCodeOfInvoicetextinvNameOfSellertextinvTaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellertextinvTotalAmountExcludingTaxXinvTotalTa

47、xAmountXinvTaxIncludedAmountInFiguresXinvDateOfIssueyyyy-mm-ddinvRelatedBusinessInformationAbstractinvContractNumbertextinvMatchingStateBetweenBusinessDocumentsAndVatEInvoicetextinvDepreciationMethodsOfFixedAssetsAndAmortizationMethodsOfIntangibleAssetstextinvWhetherInvoiceHasBeenFactoredSoldOrSecur

48、itizedY/NinvWhetherInvoiceIsRedInvoiceY/NinvWhetherInvoiceHasBeenCheckedY/NinvInvoiceUsageConfirmationInformationAbstractinvWhetherInvoiceUsageHasBeenConfirmedY/NinvUsageConfirmationtextinvPeriodOfUsageConfirmationyyyy-mminvWhetherInvoiceHasBeenBookedY/NinvPaymentInformationAbstractinvWhetherInvoice

49、HasBeenPaidY/NinvNumberOfBankElectronicReceipttextinvInputVatTransferredOutInformationAbstractinvWhetherInputVatHasBeenTransferredOutY/NinvAmountOfTransferredOutInputVatXinvAccountingEntityInformationAbstractinvUnifiedSocialCreditCodeOfAccountingEntitytextinvNameOfAccountingEntitytextinvBasicAccount

50、ingInformationAbstractinvInformationOfAccountingDocumentsTupleinvNumberOfAccountingDocumentstextinvPostingDateyyyy-mm-ddinvAccountingPeriodyyyy-mminvSummaryOfAccountingDocumentstextinvInformationOfDebitAndCreditEntryTupleinvDebitOrCredittextinvNameOfGeneralLedgerSubjecttextinvNameOfSubsidiaryLedgerS