c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="265:320" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;visibility: visible;"><strong style="outline: 0px;visibility: visible;">0</strong><strong data-original-title="" title="" style="outline: 0px;visibility: visible;">1</strong></section></section></section></section></section><section data-role="paragraph" style="outline: 0px;"><p style="outline: 0px;text-align: center;"><strong style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;caret-color: red;line-height: 1.47em;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;letter-spacing: 0.544px;line-height: 25.5px;">数电发票如何开具？</span></strong><br style="outline: 0px;" /></p></section><section data-tools="135编辑器" data-id="" style="outline: 0px;visibility: visible;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;visibility: visible;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);visibility: visible;"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.222px;text-align: justify;visibility: visible;"><p style="outline: 0px;text-align: center;line-height: 20.4px;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">一、登录电子税务局，【我要办税】——【开票业务】。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34zicr0nsyowCfnV8ha9XIm96KvBZ1ibfflURfbGB9nSBB9qy5G08MY8Bw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.28571" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34zicr0nsyowCfnV8ha9XIm96KvBZ1ibfflURfbGB9nSBB9qy5G08MY8Bw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">二、选择【蓝字发票开具】。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34mXGuzFRhzZrzIJL5wM2Ny4picGqZoHtynYK9bVz0fsg0cqYSLhcgsgw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34mXGuzFRhzZrzIJL5wM2Ny4picGqZoHtynYK9bVz0fsg0cqYSLhcgsgw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">PS：纳税人首次开票的，可以先进行【开票信息维护】：</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">https://mp.weixin..com/s/ivC_CzEuGdYJoWPSwIiuPw</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">三、选择【立即开票】——【电子发票】，选择开票类型【增值税专用发票/普通发票】，并根据需要选择【特定业务】。如下图：</span></p><p style="outline: 0px;text-align: left;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34YLyCH0XY5uasyjhdWw1jqceEm5vZJF1hMZTib6RO8OqicsB3OiaDQrVzQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="1.57144" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34YLyCH0XY5uasyjhdWw1jqceEm5vZJF1hMZTib6RO8OqicsB3OiaDQrVzQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;width: 251px !important;visibility: visible !important;" /><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS348ffAOUMcASl4fzGuyKhUJFGXic0aLlTP6zbvbJhdvbbZdCH2Mic8yViaw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="1.42856" data-s="300,640" data-type="png" data-w="700" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS348ffAOUMcASl4fzGuyKhUJFGXic0aLlTP6zbvbJhdvbbZdCH2Mic8yViaw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;text-align: right;letter-spacing: 0.544px;font-size: var(--articleFontsize);width: 229px !important;visibility: visible !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">四、以下我们以“货物运输服务增值税专票”为例，来说明一下发票开具的信息填写步骤：</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">（1）填写【购买方信息】：开具增值税专用发票的，【名称】和【统一社会信用代码/纳税人识别号】为必填项；开具普通发票的，仅【名称】为必填项。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">（2）填写【开票信息】：【项目名称】【金额（含税）】【税率/征收率】【税额】四项为必填项。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34evGaErwaicQxqwuFrUSheOHDtuIeTHj9TOdm0bVFRm8icrpPd5P9WcTQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71429" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34evGaErwaicQxqwuFrUSheOHDtuIeTHj9TOdm0bVFRm8icrpPd5P9WcTQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">（3）填写【特定信息】：货物运输服务的特定信息，需要填报【运输工具种类】【运输工具牌号】【起运地】【到达地】【运输货物名称】。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS340XtciaFO7Q3R96YUJhicYic4XNdIuZkbicP38mibv0u3cK1KADibagRcQKCg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57143" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS340XtciaFO7Q3R96YUJhicYic4XNdIuZkbicP38mibv0u3cK1KADibagRcQKCg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">PS：选择【特定业务】的，才需要填报特定信息。该部分特定信息相当于目前部分纸质版发票必须填写的备注栏内容。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">五、信息填写完毕后，确认无误，选择【发票开具】即可。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34FrNy0k7Bjk7XbytuqOfpKTceibAic3jP1qRUruyL4nXdKYKCgLrKzonA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34FrNy0k7Bjk7XbytuqOfpKTceibAic3jP1qRUruyL4nXdKYKCgLrKzonA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /><span style="outline: 0px;letter-spacing: 0.544px;font-size: var(--articleFontsize);"></span></p><p style="outline: 0px;text-align: center;"><br /></p></section></section></section></section><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;"><section style="margin: 20px auto;outline: 0px;"><section hm_fix="344:337" style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">0</strong><strong data-original-title="" title="" data-num="2" style="outline: 0px;">2</strong></section></section></section></section></section><section style="margin-bottom: 10px;outline: 0px;text-align: center;line-height: 1.75em;"><span style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;line-height: 1.71em;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 25.5px;"><p style="max-inline-size: 100%;cursor: text;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(255, 0, 0);line-height: 20.4px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;outline: none 0px !important;"><strong style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;letter-spacing: 0.544px;line-height: 1.71em;">数电发票如何红冲？</span></strong><br style="outline: 0px;" /></p></span></strong></span></section></section><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.222px;text-align: justify;"><p style="outline: 0px;text-align: center;line-height: 20.4px;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;line-height: 24px;color: rgb(46, 117, 181);">情形一：开票方开具全电发票后，受票方未做用途确认及入账确认的，开票方在电子发票服务平台填开《红字发票信息确认单》后全额开具红字全电发票，无需受票方确认。</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;line-height: 24px;color: rgb(46, 117, 181);">具体操作步骤如下：</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";">一、登录电子税务局，【我要办税】——【开票业务】——【红字发票开具】。如下图：</span></p><p style="outline: 0px;text-align: left;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34zicr0nsyowCfnV8ha9XIm96KvBZ1ibfflURfbGB9nSBB9qy5G08MY8Bw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.28571" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34zicr0nsyowCfnV8ha9XIm96KvBZ1ibfflURfbGB9nSBB9qy5G08MY8Bw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;width: 337px !important;visibility: visible !important;" /><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34tm23hmPsJviaygDhfpOoYmh8uOibAHFx2eXT1GHIg6ricjSOOZ53HlLyw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-type="png" data-w="700" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34tm23hmPsJviaygDhfpOoYmh8uOibAHFx2eXT1GHIg6ricjSOOZ53HlLyw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;text-align: right;letter-spacing: 0.544px;font-size: var(--articleFontsize);width: 142px !important;visibility: visible !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;">二、选择【红字发票确认信息录入】，录入相对应的</span>蓝字发票<span style="outline: 0px;">信息后，点击【查询】</span></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34MYu5loqn0PibCzPDzDibRVaQXzLaezKWkN7ayOy2hKqGRCCFefGAIr7w/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34MYu5loqn0PibCzPDzDibRVaQXzLaezKWkN7ayOy2hKqGRCCFefGAIr7w/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34IXUSnao1sgVQnKy8gib41Bx5ia7vcBuuiaQ3rRMx1GzjQUjicib352E9w/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.32" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34IXUSnao1sgVQnKy8gib41Bx5ia7vcBuuiaQ3rRMx1GzjQUjicib352E9w/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";">三、在页面点击【选择】，将选中的蓝字发票信息自动带入到页面。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34vMWExEePUIp5DdjwEibjicHXdGIN4XicYRYicfVVYeqKe6cyS8D5dlxJGg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57143" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34vMWExEePUIp5DdjwEibjicHXdGIN4XicYRYicfVVYeqKe6cyS8D5dlxJGg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";">四、在页面点击“选择”，将选中的蓝字发票信息自动带入到页面。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qeXmGxQkwrtc95K8xOlicCyUMvfBsA3fNLib30XN5NXoYY6EWMkzHibxQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57142" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qeXmGxQkwrtc95K8xOlicCyUMvfBsA3fNLib30XN5NXoYY6EWMkzHibxQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";">五、《确认单》提交成功后，选择【红字发票开具】，点击对应的《确认单》，即可开具红字发票。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qg2cy2RBGssrwibwW3NJBbCz4EqcLKUOzicTVMiaibPAMyQJjzibhnvuMpA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85714" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qg2cy2RBGssrwibwW3NJBbCz4EqcLKUOzicTVMiaibPAMyQJjzibhnvuMpA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;line-height: 24px;color: rgb(46, 117, 181);">情形二：受票方已进行用途确认或入账确认的</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">一、受票方使用<strong style="outline: 0px;"><span style="outline: 0px;color: red;">【电子发票服务平台】</span></strong>，开票方或受票方均可在电子发票服务平台填开并上传《红字发票信息确认单》，经对方在电子发票服务平台确认后，开票方才可全额或部分开具红字全电发票。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;">确认操作如下：</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（1）纳税人登录电子税务局，【我要办税】——【开票业务】——【红字发票开具】——【红字发票确认信息处理】。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34FIkQvWwT5YeUn91u1DC3q0SLQ7MCMyQVQU8vMOyKwDAX7wXucibMAaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34FIkQvWwT5YeUn91u1DC3q0SLQ7MCMyQVQU8vMOyKwDAX7wXucibMAaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（2）录入查询条件，点击【查询】按钮。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34n1JcFuAvm6U7rcPLlstFNcmtTCTS5LbdTpFia9e1tsc8noHlQrAialtw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34n1JcFuAvm6U7rcPLlstFNcmtTCTS5LbdTpFia9e1tsc8noHlQrAialtw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（3）点击【查看】按钮，进入页面进行信息确认。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SUsic1w4mECSpRLecpD8r2sQvicIkvf2mA0YaY24WezicBucFtw5lyhUQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SUsic1w4mECSpRLecpD8r2sQvicIkvf2mA0YaY24WezicBucFtw5lyhUQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（4）点击【确认】按钮，提示确认成功。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">二、受票方继续使用<strong style="outline: 0px;"><span style="outline: 0px;color: red;">【增值税发票综合服务平台】</span></strong>，由开票方在电子发票服务平台填开并上传《确认单》，经受票方在增值税发票综合服务平台确认后，开票方全额或部分开具红字全电发票或红字纸质发票。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;">确认操作如下：</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（1）在菜单中依次选择【发票管理】—【红字申请确认】，进入如下界面。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qfC435W5l85iaK0xPia0RFfu9ibRMEFOPxfJj3ovibvkxGuArgnbNpKibpg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qfC435W5l85iaK0xPia0RFfu9ibRMEFOPxfJj3ovibvkxGuArgnbNpKibpg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（2）选择“待确认”，根据发票信息输入发票号码和销方识别号，点击【查询】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34sBFUmqNZQvCaXG40afRTK7TaBjxyh9VTxPjbKzBByJ4TvblmWswKyw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34sBFUmqNZQvCaXG40afRTK7TaBjxyh9VTxPjbKzBByJ4TvblmWswKyw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（3）查询结果显示如下图所示：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34NibVpXAWLH9rqxzTqmjz1JLKmLFDj6kwHBn8mt5JlPA5dubTnJktIIA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.2" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34NibVpXAWLH9rqxzTqmjz1JLKmLFDj6kwHBn8mt5JlPA5dubTnJktIIA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（4）向右拖动滑动条，点击【操作】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34QWaX3nSThtqj1CSaMmqZ4bjbEk8W7rf9NBPGEHG9WZ9WpceGE9hnuw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.19" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34QWaX3nSThtqj1CSaMmqZ4bjbEk8W7rf9NBPGEHG9WZ9WpceGE9hnuw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（5）弹出窗口，如下</span><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";">图所示：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34pAsncyHOKzib3XYZXAzlWp10uzgdW7ibzIFQR5v1vQZhdvC7yaahSAmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71428" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34pAsncyHOKzib3XYZXAzlWp10uzgdW7ibzIFQR5v1vQZhdvC7yaahSAmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（6）在弹出窗口中查看红字发票信息确认单的数据是否正确，向下滑动竖型条，进入界面。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34VqvrSCrMMbbeuLyLpkhB9iaiaUsEMwsBxkuDxiaT75koIialznQXqscpNQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34VqvrSCrMMbbeuLyLpkhB9iaiaUsEMwsBxkuDxiaT75koIialznQXqscpNQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">（7）核对无误后点击【同意】按钮。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34HqXvjX4FJWgWHtub4uUVwH8NibBXjKVf15j6u6djnwcxeW3m6HGGepA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34HqXvjX4FJWgWHtub4uUVwH8NibBXjKVf15j6u6djnwcxeW3m6HGGepA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;line-height: 24px;font-family: 微软雅黑, "Microsoft YaHei";">三、《确认单》提交成功后，选择【红字发票开具】，点击对应的《确认单》，即可开具红字发票。如下图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qg2cy2RBGssrwibwW3NJBbCz4EqcLKUOzicTVMiaibPAMyQJjzibhnvuMpA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85714" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34qg2cy2RBGssrwibwW3NJBbCz4EqcLKUOzicTVMiaibPAMyQJjzibhnvuMpA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34oKib8rDOMJ8LUhxp5npwDNgnOzIsYGyndnpOcGoQicibCDO6hkCY2U6aQ/640?wx_fmt=jpeg&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57143" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_jpg/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34oKib8rDOMJ8LUhxp5npwDNgnOzIsYGyndnpOcGoQicibCDO6hkCY2U6aQ/640?wx_fmt=jpeg&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="jpeg" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;line-height: 24px;">小编也给大家整理了关于发票红冲的表格，可以辅助大家记忆哦！</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SR7gichypG2Hicsz1niaPr9ianXHYjqUNCmVosZQ8ser73w2icMPb6guLoA/640?wx_fmt=png&from=appmsg&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-galleryid="" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SR7gichypG2Hicsz1niaPr9ianXHYjqUNCmVosZQ8ser73w2icMPb6guLoA/640?wx_fmt=png&from=appmsg&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="875" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p></section></section></section></section><section data-role="paragraph" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><br style="outline: 0px;" /></section></section></section></section></section></section></section><section data-role="outer" label="edit by 135editor" style="margin-bottom: 0px;outline: 0px;"><section data-role="paragraph" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z" hm_fix="297:332"></path></g></svg></section><section style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">0</strong><strong data-original-title="" title="" data-num="3" style="outline: 0px;">3</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;line-height: 25.5px;"><strong style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;caret-color: red;line-height: 1.47em;font-family: 微软雅黑, "Microsoft YaHei";">数电发票如何填写备注栏？</strong></p></section><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.222px;text-align: justify;"><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">一、特定业务备注栏</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">数电发票可直接通过“电子税务局”开具，其中，有5项特定业务，其相应的“备注信息”为必填项（<span style="outline: 0px;color: red;">不填开不了票</span>），包括：建筑服务、货物运输服务、不动产销售、不动产经营租赁服务、旅客运输服务。</span></p><p style="outline: 0px;text-align: center;"><br style="outline: 0px;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34YlVCZLEEY2eHkShJDvicfFclaUzVWuIIyNfVx1NxtrWIjd8iconsqV0g/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85715" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34YlVCZLEEY2eHkShJDvicfFclaUzVWuIIyNfVx1NxtrWIjd8iconsqV0g/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;">一、建筑服务</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">建筑服务备注栏必填内容包括【<span style="outline: 0px;color: red;">建筑服务发生地</span>】【<span style="outline: 0px;color: red;">建筑项目名称</span>】【<span style="outline: 0px;color: red;">跨地（市）标志</span>】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34kSpJBMxuVMQPwLXGtEAzty9SyR5BEuYaL7E9LmLuzgQE7CqFPXMakA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34kSpJBMxuVMQPwLXGtEAzty9SyR5BEuYaL7E9LmLuzgQE7CqFPXMakA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;">二、货物运输服务</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">货物运输服务备注栏必填内容包括【<span style="outline: 0px;color: red;">运输工具种类</span>】【<span style="outline: 0px;color: red;">运输工具牌号</span>】【<span style="outline: 0px;color: red;">起运地</span>】【<span style="outline: 0px;color: red;">到达地</span>】【<span style="outline: 0px;color: red;">运输货物名称</span>】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34CKJoQx5rLiaB19QanyPlxolicsnq0ToVEfvwnFpgQI56FibovWy6yKWnA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34CKJoQx5rLiaB19QanyPlxolicsnq0ToVEfvwnFpgQI56FibovWy6yKWnA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;">三、不动产销售</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;">不动产销售备注栏必填内容包括【</span><span style="outline: 0px;color: red;">不动产地址</span><span style="outline: 0px;">】【</span><span style="outline: 0px;color: red;">面积单位</span>】【<span style="outline: 0px;color: red;">跨地（市）标志</span>】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34xITHxnM0TDV9HT2P54EXVp2lCLqu6ibtv8TfoQMQxrXdErCicorUBJWA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34xITHxnM0TDV9HT2P54EXVp2lCLqu6ibtv8TfoQMQxrXdErCicorUBJWA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;">四、不动产经营租赁服务</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">不动产经营租赁服务备注栏必填内容包括【<span style="outline: 0px;color: red;">不动产地址</span>】【<span style="outline: 0px;color: red;">租赁期起止</span>】【<span style="outline: 0px;color: red;">跨地（市）标志</span>】【<span style="outline: 0px;color: red;">产权证书/不动产权证号</span>】【<span style="outline: 0px;color: red;">面积单位</span>】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34THJC2jibcPugXeibffzMf02xTbBYx4ySdyLsuYVCEI8FOXMD9XJq8peg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34THJC2jibcPugXeibffzMf02xTbBYx4ySdyLsuYVCEI8FOXMD9XJq8peg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;">五、旅客运输服务</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">旅客运输服务没有必填信息，纳税人根据自己的需求填报“出发地”、“到达地”、“交通工具”等信息。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34iaZF1u9QUDm8SibulZdLR0WEWH2Unyc2RV9IEzNZib50CDqQrBb2PuXRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34iaZF1u9QUDm8SibulZdLR0WEWH2Unyc2RV9IEzNZib50CDqQrBb2PuXRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">二、开户行及账户备注栏</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;letter-spacing: 1px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">数电票对备注栏信息<strong style="outline: 0px;">没有具体规定</strong>（除另有规定情形外），但可以根据客户需要，通过以下方式进行备注：</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;">（1）开具发票时直接选择展示</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ocaXPh1K1Mf2r1GSDFK8cgicd6ibe3IfgUXxgp1rNwwghnBJFiaEHvFXw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.55" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ocaXPh1K1Mf2r1GSDFK8cgicd6ibe3IfgUXxgp1rNwwghnBJFiaEHvFXw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;"></span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;">（2）直接在备注栏备注</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SSaTeZibKcI0xPG1ak7skuNZax2R6V1nygliaedYkgiaqV8Nc1IQj9MRQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34SSaTeZibKcI0xPG1ak7skuNZax2R6V1nygliaedYkgiaqV8Nc1IQj9MRQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;"></span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;">（3）</span></strong><strong style="outline: 0px;">通过业务场景设置固定模板</strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34GazuEGibSscGthoJSDwib3WSIbRe7en1bMIeNCS2hiaFEick8QDicicRDyzQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34GazuEGibSscGthoJSDwib3WSIbRe7en1bMIeNCS2hiaFEick8QDicicRDyzQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 35px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="outline: 0px;line-height: 25.5px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><br style="outline: 0px;" /></p></section></section></section></section><section data-role="paragraph" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;vertical-align: inherit;"><br style="outline: 0px;" /></p><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">0</strong><strong data-original-title="" title="" data-num="4" style="outline: 0px;">4</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;line-height: 25.5px;"><strong style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;caret-color: red;line-height: 1.47em;font-family: 微软雅黑, "Microsoft YaHei";">数电发票如何接收？</strong></p></section><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.222px;text-align: justify;"><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">情形一：纳税人当地电子税务局未更新，继续使用“增值税发票综合服务平台”</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">纳税人使用各地“增值税发票综合服务平台”，进入“税务数字账户模块”，通过筛选，可以查询接收通过电子发票服务平台开具的发票。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">此外，也可取得销售方以电子邮件、二维码等方式交付的全电发票。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34LoHFgyKjoDYNOw4pxqEZQ0JPHrmYDCQ4LrBnOIDGSaASubmeriaPcVg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57143" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34LoHFgyKjoDYNOw4pxqEZQ0JPHrmYDCQ4LrBnOIDGSaASubmeriaPcVg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;text-align: justify;letter-spacing: 0.544px;"></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34JrJRDqPnOQVuA3g5TibQR1Q0gVHo4RMiaYL6qo3yD8HW9p7pHHthLTmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="1.57144" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34JrJRDqPnOQVuA3g5TibQR1Q0gVHo4RMiaYL6qo3yD8HW9p7pHHthLTmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="outline: 0px;line-height: 25.5px;"><br style="outline: 0px;" /></p><p style="margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">情形二：纳税人当地电子税务局未更新，不再使用“增值税发票综合服务平台”</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34cz5iac8D3w1TkqlTx4GB3K5rGDNsObDMFVicddic4FSXWz6OXRmlHCU3Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34cz5iac8D3w1TkqlTx4GB3K5rGDNsObDMFVicddic4FSXWz6OXRmlHCU3Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">纳税人可以通过当地电子税务局，进行用票业务操作。具体步骤为：</span></p><p style="margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">一、登录【电子税务局】——【我要办税】——【税务数字账户】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS3401K8aicUia2eN6Yq1sAPu41aW0E37iblevc0Hab5MNRVTLFCia6FlI37Bg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS3401K8aicUia2eN6Yq1sAPu41aW0E37iblevc0Hab5MNRVTLFCia6FlI37Bg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="outline: 0px;line-height: 25.5px;"><br style="outline: 0px;" /></p><p style="margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">二、选择【发票查询统计】——【全量发票查询】。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34W8iaymuATbujeTfGfQuIkEOWAPRrEERfZur8vn1CBDxIPeHzDPpGNLQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34W8iaymuATbujeTfGfQuIkEOWAPRrEERfZur8vn1CBDxIPeHzDPpGNLQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34EYzoXRsHeravJGs4463V1Gu3pFYVicj23FYA3oSdIor3UIXUNa79mJg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34EYzoXRsHeravJGs4463V1Gu3pFYVicj23FYA3oSdIor3UIXUNa79mJg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p><p style="margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">三、输入查询条件后，点击查询，即可查看取得的发票。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ArjqUGnulH8Iib9YaEp6IbzibMNlWuib4NKAMuYZ6qpz0bOwm5tyrDpmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-type="png" data-w="700" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ArjqUGnulH8Iib9YaEp6IbzibMNlWuib4NKAMuYZ6qpz0bOwm5tyrDpmQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;visibility: visible !important;width: 635.213px !important;" /></p></section></section></section></section><section data-role="paragraph" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;vertical-align: inherit;"><br style="outline: 0px;" /></p><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">05</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;line-height: 25.5px;"><strong style="outline: 0px;color: rgb(82, 109, 209);letter-spacing: 0.544px;caret-color: red;line-height: 1.47em;font-family: 微软雅黑, "Microsoft YaHei";">数电发票如何查验？</strong></p></section><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.4px;text-align: justify;"><p style="outline: 0px;text-align: center;line-height: 25.5px;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">单位和个人可以通过全国增值税发票查验平台(<span style="outline: 0px;line-height: 24px;color: windowtext;">https://inv-veri.chinatax.gov.cn)查验全电发票信息。</span>可以手动输入发票代码及发票号码等基本信息，也可以直接导入。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34XMUETFPa42nyyPn2uPLDFD6wELzZz4FLibV65fGB5rF4R1IYEvawmRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71428" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34XMUETFPa42nyyPn2uPLDFD6wELzZz4FLibV65fGB5rF4R1IYEvawmRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p></section></section></section></section><p style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;" /></p><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">06</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;line-height: 25.5px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><strong style="outline: 0px;color: rgb(82, 109, 209);caret-color: red;letter-spacing: normal;line-height: 1.41em;font-family: 微软雅黑, "Microsoft YaHei";">电发票如何入账、归档？</strong></p><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.4px;text-align: justify;"><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">5月17日，财政部会计司公布了电子凭证会计数据标准的通知，其中，明确了数电票报销归档的保存方式：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34g7alpSUwUWZ3sHKfzfkuMqG1ibeOadibRhYlblIdKEex78jjWH5xmJ5Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34g7alpSUwUWZ3sHKfzfkuMqG1ibeOadibRhYlblIdKEex78jjWH5xmJ5Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS342U1l2s1F5icia6ZjqlrMrfqich0A0aZ44BFdqpeiaNedzfZZrwP2CgpMicg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS342U1l2s1F5icia6ZjqlrMrfqich0A0aZ44BFdqpeiaNedzfZZrwP2CgpMicg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">通知重点：</span></strong></span></p><table width="635"><tbody style="outline: 0px;"><tr style="outline: 0px;"><td valign="top" style="outline: 0px;word-break: break-all;hyphens: auto;"><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">接收方取得数电票报销入账归档的，</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;">第一，接收方可以根据《通知》第三条、第五条的规定，仅使用数电票含有数字签名的</span>XML文件<span style="outline: 0px;">进行报销入账归档，可不再另以纸质形式保存。</span></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">第二，接收方如果需要以数电票的PDF、OFD格式文件的纸质打印件作为报销入账归档依据的，应当根据《通知》第四条的规定，同时保存数电票含有数字签名的XML格式电子文件。</span></p></td></tr></tbody></table><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">给大家总结如下：</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;color: red;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">1、接收方接收完数电票后，无需打印，直接以XML文件进行报销入账归档即可。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;color: red;">2、</span></strong><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;color: red;">接收方如果确实需要打印数电票的，除了要保存纸质版发票外，还要保存XML格式电子文件。</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 32px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";">因此，财务人员注意了：数电票接收以后，无论打不打印，<strong style="outline: 0px;">都要保存数电票含有数字签名的XML格式电子文件！</strong></span></p></section></section></section></section><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">07</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;"><strong style="outline: 0px;color: rgb(82, 109, 209);caret-color: red;letter-spacing: normal;line-height: 1.41em;font-family: 微软雅黑, "Microsoft YaHei";"> 数电发票如何申报？</strong></p><section style="outline: 0px;"><br style="outline: 0px;" /></section><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.4px;text-align: justify;"><p style="outline: 0px;text-align: center;line-height: 20.4px;"><br style="outline: 0px;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;line-height: 24px;color: rgb(73, 68, 41);letter-spacing: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><span style="outline: 0px;">数电发票上线后，</span>增值税抵扣<span style="outline: 0px;">申报又有新变化了，主要包括增值税纳税申报表附表1和附表2，销项和进项部分的填写变化。</span></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-align: left;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">一、增值税附表1</span></strong><span style="outline: 0px;line-height: 24px;"><br style="outline: 0px;" /></span></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34oYM6kamw2pRiaDsuAVQ4xF44WibUZ3crWxlwf6SkIlWVgpoeJUSQ3p7Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34oYM6kamw2pRiaDsuAVQ4xF44WibUZ3crWxlwf6SkIlWVgpoeJUSQ3p7Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;">1.</span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;">如果开具了数电票（增值税专用发票），申报时需要填写到附表1“开具增值税专用发票”相关栏次；</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">2.</span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">如果开具了数电票（普通发票），申报时候需填写“开具其他发票”的相关栏次去。</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">举个例子，梅松公司2023年2月开具的发票汇总如下，有税控系统开的增值税发票，也有电子发票服务平台开的数电票。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34RMsc9gse6tfmLm9U5TPhYslyhiaAYcSKIdHfNgNp5K50fAMfVLBeicxA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71428" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34RMsc9gse6tfmLm9U5TPhYslyhiaAYcSKIdHfNgNp5K50fAMfVLBeicxA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">申报时需要：<strong style="outline: 0px;">数电票的专票填到专票栏次，普通发票填写到其他发票栏次。</strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">就拿上述6%税率的部分来说，没有开数电专票，那么申报表只有税控专票的数据。有数电普票，那么数电普通发票就和税控开的普通发票合并都填写到其他开票栏次。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34icdy0s3BwicrooraHeiah3t53MicCcuRoUfProKGlkot9TlJialibensRK4Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34icdy0s3BwicrooraHeiah3t53MicCcuRoUfProKGlkot9TlJialibensRK4Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">13%的、5%简易计税的申报亦是如此。</span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-align: left;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">二、增值税附表2</span></strong></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;">增值税申报表附表2第1栏，是汇总数，等于2+3栏次。虽然栏次名称是认证相符的增值税专用发票，其实这个里面要填写的包括值税专用发票(含增值税电子专用发票)、机动车发票、通行费电子发票，以及现在</span><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(61, 170, 214);">新增的数电票（增值税专用发票）、增值税纸质专用发票</span></strong>。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Jmoazax6hibXs2GdpGFMvqeTVxHpmTZezNLGQeDe0cyjcjyvYLXgYSg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.57143" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Jmoazax6hibXs2GdpGFMvqeTVxHpmTZezNLGQeDe0cyjcjyvYLXgYSg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /><span style="outline: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;text-align: justify;letter-spacing: 0.544px;"></span></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">比如，公司2023年2月勾选了6份全电专票，如图：</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS346qf6B21luRwbLus8h88mmnibYia9yeRMJicY5oD3DsvQ93VxKoN7PiauUA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS346qf6B21luRwbLus8h88mmnibYia9yeRMJicY5oD3DsvQ93VxKoN7PiauUA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="384" style="outline: 0px;visibility: visible !important;width: 384px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KwrgGaCYhXL8aaCmZjvhh4BrAM9eD2zZJnvFicMFssJt584fdVRDQHQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0." data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KwrgGaCYhXL8aaCmZjvhh4BrAM9eD2zZJnvFicMFssJt584fdVRDQHQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="935" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">那么，这部分发票统一填写到附表2，1、2、35行，和税控专票填写地方一样。</span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34f30T82wQtp0TCdTiaROhUf4k2MPwUibC3d4kyLOEVz0CIsfO5Sxjr3ng/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.10427" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34f30T82wQtp0TCdTiaROhUf4k2MPwUibC3d4kyLOEVz0CIsfO5Sxjr3ng/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="1007" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Y1FUufYeAmMVbbPY8ibB08vm2HVUDnia6eP5dnDcs6vYxswibg28tFG0Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.81019" data-s="300,640" data-type="png" data-w="1001" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Y1FUufYeAmMVbbPY8ibB08vm2HVUDnia6eP5dnDcs6vYxswibg28tFG0Q/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(73, 68, 41);letter-spacing: 0px;font-family: 微软雅黑, "Microsoft YaHei";font-size: 16px;">至此，附表2第一栏，其实一共可以填写四种抵扣凭证。</span></p></section></section></section></section><section data-role="outer" label="edit by 135editor" style="outline: 0px;"><section data-role="title" data-tools="135编辑器" data-id="" style="outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 20px auto;outline: 0px;"><section style="outline: 0px;display: flex;justify-content: center;"><section style="outline: 0px;"><section style="outline: 0px;width: 45px;height: 45px;"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewbox="0 0 80 80" style="display: block;width: 100%;height: 100%;" data-width="100%"><g><path style="fill:#526dd1;" d="M40,2c9.8,0,18.1,6.7,20.3,16.2c0.2,0.7,0.8,1.3,1.5,1.5C71.3,21.9,78,30.2,78,40s-6.7,18.1-16.2,20.3 c-0.7,0.2-1.3,0.8-1.5,1.5C58.1,71.3,49.8,78,40,78s-18.1-6.7-20.3-16.2c-0.2-0.7-0.8-1.3-1.5-1.5C8.7,58.1,2,49.8,2,40 s6.7-18.1,16.2-20.3c0.7-0.2,1.3-0.8,1.5-1.5C21.9,8.7,30.2,2,40,2 M40,0C29.1,0,20.1,7.6,17.7,17.7C7.6,20.1,0,29.1,0,40 s7.6,19.9,17.7,22.3C20.1,72.4,29.1,80,40,80s19.9-7.6,22.3-17.7C72.4,59.9,80,50.9,80,40s-7.6-19.9-17.7-22.3 C59.9,7.6,50.9,0,40,0L40,0z"></path></g></svg></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><br style="outline: 0px;" /></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><br style="outline: 0px;" /></section><section hm_fix="283:330" style="margin-top: -45px;outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(82, 109, 209);height: 45px;line-height: 45px;text-align: center;"><strong style="outline: 0px;">08</strong></section></section></section></section></section><p style="outline: 0px;text-align: center;"><strong style="outline: 0px;color: rgb(82, 109, 209);caret-color: red;line-height: 1.35em;font-family: 微软雅黑, "Microsoft YaHei";">数电发票最全样式</strong></p><section data-tools="135编辑器" data-id="" style="outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="padding-right: 20px;padding-left: 20px;outline: 0px;border-width: 0.5px;border-style: solid;border-color: rgb(82, 109, 209);"><section hm_fix="313:498" data-width="100%" style="outline: 0px;width: 635.4px;text-align: justify;"><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(43, 43, 43);letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">一、</span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">增值税专用发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34JzSGhoJfTAm33YK1d7PkRzf8eda9JfWbicQ7p3ZgZHibicS6vPnWX8hGw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34JzSGhoJfTAm33YK1d7PkRzf8eda9JfWbicQ7p3ZgZHibicS6vPnWX8hGw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">二.普通发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34TNe5mNTyNg0d37BhxDquqjk4hYF1cyKZxCVDhnRafTpKCyBnRlTBSQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.28571" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34TNe5mNTyNg0d37BhxDquqjk4hYF1cyKZxCVDhnRafTpKCyBnRlTBSQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">三.稀土电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KniaawOv2Zic6DLCdzOhbuCuldFw0y9nFTWorMibaZehiblVo0sWzFEHPA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.67" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KniaawOv2Zic6DLCdzOhbuCuldFw0y9nFTWorMibaZehiblVo0sWzFEHPA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">四.建筑服务电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34HBFQ5g7pCMpt9jlga1qf7Qvib9zrWz7yjeGGBDlYgSxG5AHfxhYl7jA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.28571" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34HBFQ5g7pCMpt9jlga1qf7Qvib9zrWz7yjeGGBDlYgSxG5AHfxhYl7jA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">五、旅客运输服务电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ia2rPGXdLo4dbdekVTUA86Va07Eo2gqXCiaadplb3583IZnYuRpUFykg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85714" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34ia2rPGXdLo4dbdekVTUA86Va07Eo2gqXCiaadplb3583IZnYuRpUFykg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">六、货物运输服务电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS341YibQjib6G1vtMIgpPWzvWFeFmP4JSRMIQRuc3FtXcTrqtBE83jrbwaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.67" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS341YibQjib6G1vtMIgpPWzvWFeFmP4JSRMIQRuc3FtXcTrqtBE83jrbwaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /><strong style="outline: 0px;font-size: 16px;text-align: justify;text-indent: 0em;letter-spacing: 0.544px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"></span></strong></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">七.不动产销售电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS3479zppkydIFWG2Ns3A9NdVkBAOlSE6YBv8k9NSddt3xK58do0WZBsRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85714" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS3479zppkydIFWG2Ns3A9NdVkBAOlSE6YBv8k9NSddt3xK58do0WZBsRg/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">八.不动产经营租赁服务电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34XkXDrcJxSkwtLKSzv1Z1VqloRDOS4zZVibjqz8jbnJPCa35c15kbbYQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.67" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34XkXDrcJxSkwtLKSzv1Z1VqloRDOS4zZVibjqz8jbnJPCa35c15kbbYQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">九.农产品收购电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34xMuAroUm6W4p5PXGvdZSAaMlv15rotzbRvfqnic1FyL9Kq9hw5vXWSA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71428" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34xMuAroUm6W4p5PXGvdZSAaMlv15rotzbRvfqnic1FyL9Kq9hw5vXWSA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(43, 43, 43);letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十</span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">.</span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">光伏收购电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34orrIic38p9jXPs1uLlbQcJ4jn9ibzibyLyANTxw5JCeBNkSVChiaElaNiaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.85714" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34orrIic38p9jXPs1uLlbQcJ4jn9ibzibyLyANTxw5JCeBNkSVChiaElaNiaA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /><strong style="outline: 0px;font-size: 16px;text-align: justify;text-indent: 0em;letter-spacing: 0.544px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"></span></strong></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十一.代收车船税电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34DiaEE0JXfjXIvTsQfHSYwFahz6ceR2VFWgLZyvAgt6fcWUEN3auB4bA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.67" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34DiaEE0JXfjXIvTsQfHSYwFahz6ceR2VFWgLZyvAgt6fcWUEN3auB4bA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十二.自产农产品销售电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Th5h6JS34FcXcOTuicAvF9ynIHVHGicjXA7zJkGQZEn95gIqLTPI0c9A/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.71428" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Th5h6JS34FcXcOTuicAvF9ynIHVHGicjXA7zJkGQZEn95gIqLTPI0c9A/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><span style="outline: 0px;">十三.差额征税电子发票（</span>差额开票<span style="outline: 0px;">）</span></span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Lo7Bic7dNib4l6t47GGnvaTGGjE2TST37SdWvYQfHgZ2vibzX1jialKyOQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.14286" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34Lo7Bic7dNib4l6t47GGnvaTGGjE2TST37SdWvYQfHgZ2vibzX1jialKyOQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十四.差额征税电子发票（全额开票）</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KUqRG5wW3njRqCzKT6lKnoh7lGoFPfehl77NvZeIa5jJ7mib7ibqNVNw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.28571" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34KUqRG5wW3njRqCzKT6lKnoh7lGoFPfehl77NvZeIa5jJ7mib7ibqNVNw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /><strong style="outline: 0px;font-size: 16px;text-align: justify;text-indent: 0em;letter-spacing: 0.544px;font-family: 微软雅黑, "Microsoft YaHei";"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"></span></strong></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;color: black;letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十五.成品油电子发票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS349F9ZcdWgY2EyN4y1u8AzDSialoolrlXCup05vcO1RmaRRgEWP202VUQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.42857" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS349F9ZcdWgY2EyN4y1u8AzDSialoolrlXCup05vcO1RmaRRgEWP202VUQ/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="700" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;color: rgb(43, 43, 43);letter-spacing: 1px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;">十六、</span></strong><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">航空运输电子客票行程单</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34In3Fz6hZHnmlD74Cpc1cY0H39d8xL4uo0GkWFFgwTZCpQMQTGudTOA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.37037" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34In3Fz6hZHnmlD74Cpc1cY0H39d8xL4uo0GkWFFgwTZCpQMQTGudTOA/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="1080" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="margin-top: 10px;margin-bottom: 15px;outline: 0px;text-indent: 0em;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;font-family: 微软雅黑, "Microsoft YaHei";"><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">十七、</span></strong><strong style="outline: 0px;"><span style="outline: 0px;line-height: 24px;">铁路电子客票</span></strong></span></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34WFX66zGN9Fu8NUBbYAk1804GH87XwBTC7fEAvsZ2rdJNNFO3Fnp0dw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-imgfileid="" data-ratio="0.66666" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmoYVOI8ZOA7hWIA0ACsiaS34WFX66zGN9Fu8NUBbYAk1804GH87XwBTC7fEAvsZ2rdJNNFO3Fnp0dw/640?wx_fmt=png&from=appmsg&tp=wxpic&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="1080" style="outline: 0px;visibility: visible !important;width: 635.4px !important;" /></p><p style="outline: 0px;text-align: center;"><br style="outline: 0px;" /></p></section></section></section></section><section data-role="paragraph" style="outline: 0px;"><section data-role="outer" label="edit by 135editor" style="outline: 0px;"><section data-role="outer" label="edit by 135editor" style="outline: 0px;"><p style="margin-bottom: 0em;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.544px;visibility: visible;"><span style="outline: 0px;letter-spacing: 0.544px;color: rgb(136, 136, 136);font-size: 14px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;">注：</span><span style="outline: 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style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;visibility: visible;"><span style="outline: 0px;color: rgb(0, 0, 0);visibility: visible;">职场会计人注意了！<br data-filtered="filtered" style="outline: 0px;visibility: visible;" /></span></p><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;visibility: visible;"><span style="outline: 0px;color: rgb(0, 0, 0);visibility: visible;">银川会计培训中心特推出会计实习工厂</span><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxjcw3886N270kD5eicibDqicJfM5wWTXdiaYdV681gibpbPL74VBvAvgG4L9bpQV6lhNEXZfQS9R0n3zsw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" data-ratio="1" data-type="png" data-w="64" data-imgfileid="" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxjcw3886N270kD5eicibDqicJfM5wWTXdiaYdV681gibpbPL74VBvAvgG4L9bpQV6lhNEXZfQS9R0n3zsw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;display: inline-block;vertical-align: text-bottom;visibility: visible !important;width: 20px !important;" /></p><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;visibility: visible;"><span style="outline: 0px;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 2px;text-align: left;color: rgb(0, 0, 0);visibility: visible;">实操课程→代理记账→学员服务一站式</span></p><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;visibility: visible;"><span style="outline: 0px;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 2px;text-align: left;color: rgb(0, 0, 0);visibility: visible;">实操体验，如何正确学习？如何高效学习？</span></p><p style="margin-bottom: 0em;outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;visibility: visible;"><span style="outline: 0px;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 2px;text-align: left;color: rgb(0, 0, 0);">戳戳你们的小指头往下看吧！</span></p><section data-support="96编辑器" data-style-id="26152" style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section data-support="96编辑器" data-style-id="25244" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section data-support="96编辑器" data-style-id="24708" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section data-support="96编辑器" data-style-id="27348" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section style="padding: 15px;outline: 0px;border-width: 2px;border-style: dashed;border-color: rgb(255, 189, 95);text-align: center;"><section style="padding-right: 5px;padding-left: 5px;outline: 0px;border-bottom: 3px solid rgb(255, 189, 95);display: inline-block;"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;color: rgb(255, 130, 0);">银川会计培训中心</span></p></section><section style="margin-right: auto;margin-left: auto;outline: 0px;width: 0px;height: 0px;border-width: 6px;border-style: solid;border-color: rgb(255, 189, 95) transparent transparent;"><br data-filtered="filtered" style="outline: 0px;" /></section><section style="outline: 0px;font-size: 15px;color: rgb(255, 114, 0);"><p style="outline: 0px;text-align: left;letter-spacing: 2px;"> 银川会计培训中心成立于<span style="outline: 0px;color: rgb(255, 0, 0);">1999年</span>，下设三个子品牌：宁夏账管家财务咨询有限公司、银川会计实习工厂、宁夏教师资格考培中心。是经银川市教育局批准成立的培训机构，也是银川市民政局批准成立的民办非企业单位。总校位于银川市兴庆区，是一家聚会计人才培训、会计人才市场、畅捷通人工智能做账软件专卖、工商财税代理、大专本科学历教育、教师资格培训于一体的品牌专业会计培训机构。</p><p style="outline: 0px;text-align: left;letter-spacing: 2px;"> 银川会计培训中心是<span style="outline: 0px;color: rgb(255, 0, 0);">宁夏工商职业技术学院教师</span>流动中心、<span style="outline: 0px;color: rgb(255, 0, 0);">银川能源学院商学院</span>校企合作伙伴，也是学生实习就业基地。为满足学院实习实训的要求，开发了银川会计实习工厂，为实操学员创造各行各业真账实操服务，达到<span style="outline: 0px;color: rgb(255, 0, 0);">实操课程→代理记账→学员服务的</span>实操体验。</p></section></section></section></section></section></section></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;"><p style="outline: 0px;text-align: center;"><span style="outline: 0px;font-size: 14px;">下面带大家一起看看银川会计实习工厂都有那些实操内容吧！<span class="js_img_placeholder" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxhBAEaibvfHDY7hr2gWCTp7hyQKT7bsMK7raibmK7IXPQXDjRRX4XBZHiaaJXjYDNCuAt4YJmAicN1IcA/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" data-index="17" data-ratio="1" style="outline: 0px;display: inline-flex;align-items: center;justify-content: center;height: 16px !important;"><span style="outline: 0px;font-size: 16px;display: inline-flex;width: 1em;height: 1em;vertical-align: middle;color: rgb(96, 96, 96);animation: 1s steps(60) 0s infinite normal none running f;"></span></span></span></p></section><section data-support="96编辑器" data-style-id="27593" style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section style="padding: 15px;outline: 0px;border-width: 4px;border-style: solid;border-color: rgb(255, 242, 243);"><section style="outline: 0px;display: flex;align-items: flex-start;"><section style="margin-top: 2px;margin-left: 10px;outline: 0px;width: 30px;display: inline-block;"><span class="js_img_placeholder" data-src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhq7Q4d2f4SBqn4nx9Vt6r4JvmCzboKnAR1hicQOsib6SdpbXBTItOlYymNae6aHY2ia04I4QL8gRo5A/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" data-index="18" data-ratio="0.65217" style="outline: 0px;display: inline-flex;align-items: center;justify-content: center;height: 13.5652px !important;"><span style="outline: 0px;display: inline-flex;width: 1em;height: 1em;vertical-align: middle;color: rgb(96, 96, 96);animation: 1s steps(60) 0s infinite normal none running f;"></span></span></section><section style="outline: 0px;display: inline-block;"><section style="margin-right: 15px;margin-left: 15px;outline: 0px;color: rgb(255, 143, 141);letter-spacing: 2px;">60+真账实操实训</section></section></section><section style="margin-top: -10px;padding-right: 15px;padding-left: 15px;outline: 0px;background: rgb(255, 242, 243);height: 12px;"><br data-filtered="filtered" style="outline: 0px;" /></section><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(0, 0, 0);"> 60+行业真账等你来学习，带你一起解析每个行业所遇到的典型经济业务以及疑难问题，快来这里和大家一起交流吧！</span></p></section><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxh8xSGR5HVws5AB5bic42lEv0TLCHBUiar2ZJ8UbLmBxiahzgmIC78ZVeR6HZPgqPFZevMKZKJ7VcpEg/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-cropselx1="0" data-cropselx2="538" data-cropsely1="0" data-cropsely2="301" data-imgfileid="" data-ratio="0.22268" data-type="png" data-w="723" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxh8xSGR5HVws5AB5bic42lEv0TLCHBUiar2ZJ8UbLmBxiahzgmIC78ZVeR6HZPgqPFZevMKZKJ7VcpEg/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);background-color: rgb(238, 237, 235);background-size: 22px;background-position: center center;background-repeat: no-repeat;display: block;visibility: visible !important;width: 578px !important;" /></p><p style="outline: 0px;text-align: center;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxh9ptXv3HDr8MfibX1jqGribrxKd68N4c8tQqsx0Mc0wciaQYniblhJAa7BFVGVj81xobmZdSm6Nt0uww/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-galleryid="" data-imgfileid="" data-ratio="0.25" data-s="300,640" data-type="png" data-w="1080" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxh9ptXv3HDr8MfibX1jqGribrxKd68N4c8tQqsx0Mc0wciaQYniblhJAa7BFVGVj81xobmZdSm6Nt0uww/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-radius: 8px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: initial;background-position: center center !important;background-repeat: no-repeat !important;background-color: rgb(238, 237, 235) !important;background-size: 22px !important;visibility: visible !important;width: 639px !important;" /></p><p style="outline: 0px;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxhBAEaibvfHDY7hr2gWCTp7hR2wjxvtrskiaXCFliapNxWY2aaycHISZ3oS40RD92AYWrTx4fia6Lhwicw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-imgfileid="" data-ratio="0.96296" data-type="png" data-w="1080" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxhBAEaibvfHDY7hr2gWCTp7hR2wjxvtrskiaXCFliapNxWY2aaycHISZ3oS40RD92AYWrTx4fia6Lhwicw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-radius: 8px;background-position: center center;background-repeat: no-repeat;background-color: rgb(238, 237, 235);background-size: 22px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: initial;visibility: visible !important;width: 639px !important;" /></p><p style="outline: 0px;">以上仅为部分行业内容，具体所有行业可以扫描下方老师微信进行查看哦</p><section data-support="96编辑器" data-style-id="29730" style="outline: 0px;"><section style="margin-top: 10px;margin-right: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="outline: 0px;"><section style="margin-bottom: -46px;margin-left: auto;outline: 0px;width: 4em;"><span class="js_img_placeholder" 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src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxjEicEpcUxyjtas8hB5AlyxKRJFIrH9xkolbeXeaGS70vqgv6wxlRs4HAvsY2AIp2iaWGpyAOqbU1kA/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-cropselx1="0" data-cropselx2="100" data-cropsely1="0" data-cropsely2="100" data-imgfileid="" data-ratio="1" data-type="jpeg" data-w="430" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxjEicEpcUxyjtas8hB5AlyxKRJFIrH9xkolbeXeaGS70vqgv6wxlRs4HAvsY2AIp2iaWGpyAOqbU1kA/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-radius: 8px;letter-spacing: 0.544px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: block;background-position: center center !important;background-repeat: no-repeat !important;background-color: rgb(238, 237, 235) !important;background-size: 22px !important;visibility: visible !important;width: 100px !important;" /><section style="margin-left: 20px;outline: 0px;transform: rotateZ(0deg);"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(255, 83, 83);">扫码联系老师</span></p><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(255, 83, 83);">获取更多行业知识</span></p></section></section></section></section></section><section style="margin-top: -40px;margin-left: auto;outline: 0px;width: 2.5em;"><span class="js_img_placeholder" data-src="https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWhg7hibgnJE6loBib5tm7rU7JiajPQfK5dWNFMjy2icVaagfBIjLIMWtDsz3V7U3RKl89wjTq8spKysnQ/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" data-index="24" data-ratio="0.04348" style="outline: 0px;display: inline-flex;align-items: center;justify-content: center;height: 15.3043px !important;"><span style="outline: 0px;display: inline-flex;width: 1em;height: 1em;vertical-align: middle;color: rgb(96, 96, 96);animation: 1s steps(60) 0s infinite normal none running f;"></span></span></section></section></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;"><section data-support="96编辑器" data-style-id="26386" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section data-support="96编辑器" data-style-id="27593" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section style="padding: 15px;outline: 0px;border-width: 4px;border-style: solid;border-color: rgb(255, 242, 243);"><section style="outline: 0px;display: flex;align-items: flex-start;"><section style="margin-top: 2px;margin-left: 10px;outline: 0px;width: 30px;display: inline-block;"><span class="js_img_placeholder" 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0px;letter-spacing: 0.544px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section style="padding: 15px;outline: 0px;border-width: 4px;border-style: solid;border-color: rgb(255, 242, 243);"><section style="outline: 0px;display: flex;align-items: flex-start;"><section style="margin-top: 2px;margin-left: 10px;outline: 0px;width: 30px;display: inline-block;"><img src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhq7Q4d2f4SBqn4nx9Vt6r4JvmCzboKnAR1hicQOsib6SdpbXBTItOlYymNae6aHY2ia04I4QL8gRo5A/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-ratio="0.65217" data-type="png" data-w="46" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhq7Q4d2f4SBqn4nx9Vt6r4JvmCzboKnAR1hicQOsib6SdpbXBTItOlYymNae6aHY2ia04I4QL8gRo5A/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-radius: 8px;display: block;background-size: 16px !important;visibility: visible !important;width: 30px !important;" /></section><section style="outline: 0px;display: inline-block;"><section style="margin-right: 15px;margin-left: 15px;outline: 0px;color: rgb(255, 143, 141);letter-spacing: 2px;">会计新手实训套餐课程</section></section></section><section style="margin-top: -10px;padding-right: 15px;padding-left: 15px;outline: 0px;background: rgb(255, 242, 243);height: 12px;"><br data-filtered="filtered" style="outline: 0px;" /></section><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(0, 0, 0);"> 线下没有时间上实操课程？不要担心，银川会计培训中心为你打造线上实训课程，带你一起学习会计新手实操哦！</span></p></section><p style="outline: 0px;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxiatKhiaz9dOyiaByia5KrGrbwtWp7356Cibwt7k8DhsOL0Sytibdq50s6nZhTeOINB32DCicwXzeBDjqCwg/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-imgfileid="" data-ratio="3.5696" data-src="https://mmbiz.qpic.cn/sz_mmbiz_png/GQzC0ma7icxiatKhiaz9dOyiaByia5KrGrbwtWp7356Cibwt7k8DhsOL0Sytibdq50s6nZhTeOINB32DCicwXzeBDjqCwg/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" data-type="png" data-w="790" style="outline: 0px;border-width: 0px;border-style: initial;border-color: initial;visibility: visible !important;width: 639px !important;" /></p><p style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;color: rgb(51, 51, 51);font-family: "PingFang SC", "AdobeHeitiStd Regular", "Microsoft YaHei", Arial, sans-serif;font-size: 25px;letter-spacing: 0.5px;text-align: start;" /></p><p style="outline: 0px;text-align: center;"><span style="outline: 0px;letter-spacing: 0.544px;"></span><br data-filtered="filtered" style="outline: 0px;" /></p><p style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;letter-spacing: 0.544px;">以上仅为部分行业内容，具体所有行业可以扫描下方老师微信进行查看</span></p><section data-support="96编辑器" data-style-id="29730" style="outline: 0px;letter-spacing: 0.544px;"><section data-support="96编辑器" data-style-id="29730" style="outline: 0px;"><section style="margin-top: 10px;margin-right: 10px;margin-bottom: 10px;outline: 0px;text-align: center;"><section style="outline: 0px;"><section style="margin-bottom: -46px;margin-left: auto;outline: 0px;width: 4em;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWhg7hibgnJE6loBib5tm7rU7Jx1mZ2fZrLZFXNYug7EIbARibS6OExAwjcp5lygkVbZiarMARpLbBM7qw/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" class="__bg_gif rich_pages wxw-img" data-ratio="0.75511" data-type="gif" data-w="98" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWhg7hibgnJE6loBib5tm7rU7Jx1mZ2fZrLZFXNYug7EIbARibS6OExAwjcp5lygkVbZiarMARpLbBM7qw/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" style="outline: 0px;border-radius: 8px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: block;background-position: center center !important;background-repeat: no-repeat !important;background-color: rgb(238, 237, 235) !important;background-size: 22px !important;visibility: visible !important;width: 68px !important;" /></section><section style="padding: 1px;outline: 0px;background-color: rgb(255, 233, 233);"><section style="margin: 5px -5px -5px 5px;padding: 20px 15px;outline: 0px;border-width: 2px;border-style: dashed;border-color: rgb(255, 126, 126);"><section style="outline: 0px;display: flex;justify-content: center;align-items: center;"><section style="outline: 0px;width: 100px !important;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxjEicEpcUxyjtas8hB5AlyxKRJFIrH9xkolbeXeaGS70vqgv6wxlRs4HAvsY2AIp2iaWGpyAOqbU1kA/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-cropselx1="0" data-cropselx2="100" data-cropsely1="0" data-cropsely2="100" data-imgfileid="" data-ratio="1" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxjEicEpcUxyjtas8hB5AlyxKRJFIrH9xkolbeXeaGS70vqgv6wxlRs4HAvsY2AIp2iaWGpyAOqbU1kA/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" data-type="jpeg" data-w="430" style="outline: 0px;border-radius: 8px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: block;background-position: center center !important;background-repeat: no-repeat !important;background-color: rgb(238, 237, 235) !important;background-size: 22px !important;visibility: visible !important;width: 100px !important;" /></section><section style="margin-left: 20px;outline: 0px;transform: rotateZ(0deg);"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(255, 83, 83);">扫码联系老师</span></p><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;font-size: 15px;color: rgb(255, 83, 83);">一起参加线上学习啦</span></p></section></section></section></section></section><section style="margin-top: -40px;margin-left: auto;outline: 0px;width: 2.5em;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWhg7hibgnJE6loBib5tm7rU7JiajPQfK5dWNFMjy2icVaagfBIjLIMWtDsz3V7U3RKl89wjTq8spKysnQ/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" class="__bg_gif rich_pages wxw-img" data-ratio="0.04348" data-type="gif" data-w="69" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWhg7hibgnJE6loBib5tm7rU7JiajPQfK5dWNFMjy2icVaagfBIjLIMWtDsz3V7U3RKl89wjTq8spKysnQ/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" style="outline: 0px;border-radius: 8px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: block;background-position: center center !important;background-repeat: no-repeat !important;background-color: rgb(238, 237, 235) !important;background-size: 22px !important;visibility: visible !important;width: 42.5px !important;" /></section></section></section></section></section></section></section><p style="outline: 0px;-webkit-text-stroke: 0.7px rgb(136, 136, 136);text-align: center;letter-spacing: 5px;text-shadow: rgb(156, 156, 156) 1px 1px 5px;"><span style="outline: 0px;font-size: 20px;color: rgb(0, 0, 0);"><strong style="outline: 0px;">这么多的行业账以及报税项目</strong></span><br data-filtered="filtered" style="outline: 0px;" /></p><p style="outline: 0px;-webkit-text-stroke: 0.7px rgb(136, 136, 136);text-align: center;letter-spacing: 5px;text-shadow: rgb(156, 156, 156) 1px 1px 5px;"><span style="outline: 0px;font-size: 20px;color: rgb(0, 0, 0);"><strong style="outline: 0px;">还有线上学习</strong></span></p><p style="outline: 0px;-webkit-text-stroke: 0.7px rgb(136, 136, 136);text-align: center;letter-spacing: 5px;text-shadow: rgb(156, 156, 156) 1px 1px 5px;"><span style="outline: 0px;font-size: 20px;color: rgb(0, 0, 0);"><strong style="outline: 0px;">你有没有心动呢？</strong></span></p></section></section><section data-support="96编辑器" data-style-id="26386" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><p style="outline: 0px;-webkit-text-stroke: 0.7px rgb(136, 136, 136);text-align: center;letter-spacing: 5px;text-shadow: rgb(156, 156, 156) 1px 1px 5px;"><span style="outline: 0px;font-size: 20px;color: rgb(0, 0, 0);"><strong style="outline: 0px;">心动不如行动</strong></span></p><p style="outline: 0px;-webkit-text-stroke: 0.7px rgb(136, 136, 136);text-align: center;letter-spacing: 5px;text-shadow: rgb(156, 156, 156) 1px 1px 5px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 20px;"><strong style="outline: 0px;">快快联系老师一起学习起来啦！</strong></span></p></section></section><section data-support="96编辑器" data-style-id="26386" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><section data-support="96编辑器" data-style-id="27527" style="outline: 0px;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><p style="outline: 0px;text-align: center;letter-spacing: 2px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhgSJxlFQbnCr2Wn23lQTZScSam3A68Dn1EhzciblCicVBYPdwr5ZAK4rtLofkiaianrRlR1mx9udsQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-ratio="0.44444" data-type="png" data-w="72" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhgSJxlFQbnCr2Wn23lQTZScSam3A68Dn1EhzciblCicVBYPdwr5ZAK4rtLofkiaianrRlR1mx9udsQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;border-radius: 8px;background-position: center center;background-repeat: no-repeat;background-color: rgb(238, 237, 235);background-size: 22px;border-width: 1px;border-style: solid;border-color: rgb(238, 237, 235);display: block;visibility: visible !important;width: 72px !important;" /></p><section style="margin-top: -68px;padding: 20px 15px;outline: 0px;border-width: 2px;border-style: solid;border-color: rgb(255, 210, 143);text-align: center;"><section style="padding: 3px 20px;outline: 0px;background-color: rgb(255, 246, 218);border-radius: 20px;display: inline-block;"><p style="outline: 0px;letter-spacing: 2px;"><span style="outline: 0px;color: rgb(161, 41, 13);">登陆方式</span></p></section><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;"><p style="outline: 0px;text-align: left;letter-spacing: 2px;"><span style="outline: 0px;color: rgb(255, 121, 0);font-size: 15px;">在网页中输入http://www.yckjgc.com/即可登陆银川会计实习工厂找到适合自己的学习内容哦或点击下文阅读原文.</span></p></section></section></section></section></section></section></section><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;"><strong style="outline: 0px;color: rgb(18, 115, 178);letter-spacing: 0.544px;"><strong style="outline: 0px;letter-spacing: 0.544px;color: rgb(255, 41, 65);visibility: visible;"><span style="outline: 0px;letter-spacing: 0.5px;visibility: visible;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/icHCu4U766oDRkHRpTyKGqL47F3SxqUWOvRFuCpB4d33A7ibsv69S2sR1Nr1ibEnODxicPicZP3GQOSTN4YciaIpTmEw/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" class="rich_pages __bg_gif wxw-img" data-fileid="" data-galleryid="" data-ratio="0." data-type="gif" data-w="232" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_gif/icHCu4U766oDRkHRpTyKGqL47F3SxqUWOvRFuCpB4d33A7ibsv69S2sR1Nr1ibEnODxicPicZP3GQOSTN4YciaIpTmEw/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" style="outline: 0px;border-radius: 8px;color: rgb(86, 86, 86);letter-spacing: 0.544px;display: initial;background-size: 16px !important;visibility: visible !important;width: 119px !important;" /></span></strong></strong></p><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;"><span style="outline: 0px;color: rgb(18, 115, 178);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 15px;">长按识别下方二维码</span></strong></span></p><p style="outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;"><strong style="outline: 0px;color: rgb(18, 115, 178);"><span style="outline: 0px;font-size: 15px;">添加老师获取相关信息</span></strong></p><p style="margin-bottom: 0em;outline: 0px;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;text-align: center;"><img src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxiazLVO0Z1qiaAl6frq2ib9hJfeaYYmqXGNPYBltydtBlJWOylfUjSO9ic8ibqeQE1OmFDp8D1oIMqSEBw/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img" data-galleryid="" data-imgfileid="" data-ratio="1" data-s="300,640" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxiazLVO0Z1qiaAl6frq2ib9hJfeaYYmqXGNPYBltydtBlJWOylfUjSO9ic8ibqeQE1OmFDp8D1oIMqSEBw/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" data-type="jpeg" data-w="430" style="outline: 0px;border-radius: 8px;display: initial;background-size: 16px !important;visibility: visible !important;width: 430px !important;" /></p><section style="margin-right: 15px;margin-bottom: -12px;margin-left: auto;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);color: rgb(34, 34, 34);text-align: center;width: 35px;"><strong data-filtered="filtered" style="outline: 0px;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/bL2iaicTYdZn7k0Fpdw7RkiblwdpdMJ2UR5ctfVkY2icuGzADafgmojBKh8xF7KSxBUuTliaN1FImuN9icXkkdvUoibBA/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" data-width="100%" class="rich_pages wxw-img __bg_gif" data-ratio="0.42105" data-w="76" data-imgfileid="" data-src="https://mmbiz.qpic.cn/mmbiz_gif/bL2iaicTYdZn7k0Fpdw7RkiblwdpdMJ2UR5ctfVkY2icuGzADafgmojBKh8xF7KSxBUuTliaN1FImuN9icXkkdvUoibBA/640?wx_fmt=gif&wxfrom=5&wx_lazy=1" style="outline: 0px;background-size: 16px;border-radius: 8px;display: block;visibility: visible !important;width: 35px !important;" /></strong></section><section data-width="100%" style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;text-wrap: wrap;color: rgb(34, 34, 34);text-align: center;width: 677px;height: 12px;border-radius: 10px 10px 0px 0px;background-color: rgb(92, 193, 155);"><br data-filtered="filtered" style="outline: 0px;" /></section><section style="margin-bottom: 0px;padding: 15px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;text-wrap: wrap;color: rgb(34, 34, 34);text-align: center;background-color: rgb(243, 253, 249);"><section style="outline: 0px;font-size: 14px;letter-spacing: 2px;line-height: 1.75;"><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;"><span style="outline: 0px;"><span style="outline: 0px;color: rgb(255, 76, 0);">银川会计培训中心总校区</span></span></strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(255, 76, 0);">银川会计培训中心官网</span>：http://www.yckjpx.cn</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(255, 76, 0);">报名地址</span>：中房富力城A座305室</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">会计机构及联系方式：</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">办公室：0951- </strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">杨老师： 崔老师：</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">胡老师： 卓然老师：</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">徐校长： 吴老师：</strong></p><p style="outline: 0px;text-align: left;"><strong style="outline: 0px;">代理记账：</strong></p><p style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;" /></p></section></section><p style="outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;text-wrap: wrap;background-color: rgb(255, 255, 255);"><img src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxhOQK3nO6eO4Hcv4bDN6Uq7kqr3icvibntg35PkHJDfqmhaZKaZwNTHYIkbm9lwwHJNjc9YKaqDTg/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" class="rich_pages wxw-img js_insertlocalimg" data-ratio="0." data-s="300,640" data-type="jpeg" data-w="677" data-imgfileid="" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/GQzC0ma7icxhOQK3nO6eO4Hcv4bDN6Uq7kqr3icvibntg35PkHJDfqmhaZKaZwNTHYIkbm9lwwHJNjc9YKaqDTg/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1" style="outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.578px;color: rgb(34, 34, 34);text-align: center;visibility: visible !important;width: 677px !important;" /><br /></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p>
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