电子凭证入账要求 第2部分：增值税发票

1GB/TAAAAA.2—202X电子凭证入账要求第2部分：增值税电子发票本文件规定了增值税电子发票入账的总体要求、信息项要求、会计数据文件要求、会计数据元素和样式要求。本文件适用于可入账增值税电子发票的生成、接收、入账、校验和信息利用。2.规范性引用文件下列文件中的内容通过文中的规范性引用而构成本文件必不可少的条款。其中，注日期的引用文件，仅该日期对应的版本适用于本文件；不注日期的引用文件，其最新版本（包括所有的修改单）适用于本文件。GB/T25500可扩展商业报告语言（XBRL）技术规范GB/TAAAAA.1电子凭证入账要求第1部分：总则3.术语和定义GB/TAAAAA.1和GB/T25500.1界定的以及下列术语和定义适用于本文由税务部门监（印）制、发放和管理，单位或个人在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。3.2以数字形式存储，依赖于计算机系统阅读、处理并可在通信网络上传输的增值税发票。注：包括增值税电子普通发票和增值税电子专用发票。下列缩略语适用于本文件。2GB/TAAAAA.2—202X可入账的增值税电子发票应满足GB/TAAAAA.1及以下要求：a）应准确反映商品或服务交易的真实情况；b）应包含OFD或PDF版式文件，版式文件中应包含第6章要求的元数据，样式应符合第8章要求；c）应包含第7章要求的开具时生成的会计数据文件；d)应满足电子档案管理的相关要求。增值税电子发票在入账时应按照第7章要求生成入账会计数据文件。6.信息项要求6.1信息项增值税电子发票的信息项应符合GB/T42965.1要求。6.2与电子凭证核心信息项的对应关系增值税电子发票信息项与电子凭证核心信息项的对应关系见表1。表1增值税电子发票信息项与电子凭证核心信息项的对应关系固定为“增值税电子普通发票”或“增值税电子专用发票”FKFJYJEJYBZ固定为“CNY”KJRQ凭证开具时按业务主管部门的规定所使用的凭证模7.会计数据文件要求7.1约定增值税电子发票的会计数据应采用符合GB/T25500规定的XBRL实例文档进行描述，生成示例参见附录A。XBRL实例文档的命名格式为“{票据类型简称}_{主体}_{日期}_{票据唯一标识}.xml”。文件名称各组成部分之间以英文字符下划线连接。说明：{票据类型简称}：增值税电子普通发票为“inv_ord”，增值税电子专用发票为“inv_spcl”。{主体}:用于区分实例文档的主体是开具方或接收方,开具时为“issuer”，入账时为“receiver”。3GB/TAAAAA.2—202X{票据唯一标识}：增值税电子发票的唯一标识码。7.2结构增值税电子发票的XBRL实例文档共包含五类内容，分别是根元素（<xbrli:xbrl>）、标准引用根元素的标签名是<xbrli:xbrl>，根元素标签的属性是实例文档所引用的所有命名空间信息，增值税电子发票的根元素各属性值见表1。表1实例文件的根元素属性值命名空间URLXBRL实例文档通过根元素将其他元素封装，如下：<!--标准引用--><!--上下文-->4GB/TAAAAA.2—202X<!--单位--><!--事实-->…….</xbrli:xbrl>7.3标准引用用模式文件的相对路径根目录：f7.4事实在根标签下，定义增值税电子发票的各个事实元素，事实元素的命名空间为“inv”，元素清单符合第7章要求，通过为元素赋值，并指定上下文、单位和精确度属性，来完成对于事实值的完整定义，事实值定义方式如下：指向一个预定义的单位（unit并通过事实值的decimals（小数点后位数）属性表达数据的精确度；——非数值型事实值的定义，是将事实值赋予给对应的元素名，并通过contextRef指向一个预定义7.5上下文在根标签下，使用<xbrli:context>标签定义元素数据的上下文信息，下设子标签<xbrli:entity>、过contextRef属性赋予的上下文ID指向预定义的上下文（context）,通过指定上下文，确定事实值的具体含义。5GB/TAAAAA.2—202X7.6单位和精度在根标签中，使用<xbrli:unit>标签预定义计量单位。单位是用来说明数值型数据（非字符串及转义文本）的度量单位，最常见的度量单位就是货币型的单位，例如人民币、美元等。事实值为数值型数据的事实应通过unitRef确度）或decimals（小数点后位数）属性定义数值型数据的精确度。<xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit>8.会计数据元素8.1描述方式元素通过元素名称、元素数据类型、中文标准标签、英文标准标签、中文展示标签、英文展示标签、备注进行描述。元素名称：根据基于增值税电子发票票面信息及接收、入账、归档过程中所需信息提取的标记指标，元素的命名是基于英文标准标签并采用驼峰命名法设定的。元素数据类型：详见8.2。中文标准标签和英文标准标签：唯一定义元素含义的标签，同时设定了中英文两个版本。中文展示标签和英文展示标签：元素通过表单或版式文档展示时，用于显示元素的名称，通常情况下与标准标签保持一致，如果表单或版式文档展示的名称过于简单无法说明元素的含义时，会与标准标签不一致。如，元素inv_NameOfPurchaser的标准标签为“购买中英文两个版本。8.2数据类型本文件中使用的数据类型见表2。6GB/TAAAAA.2—202X表2数据类型textstringItemTypeXmonetaryItemTypeX.XXdecimnallemTypeY/NbooleanItemTypeyyyy-mm-dddateItemTypeyyyy-mmgYearMonthItemTypeyyyygYearItemTypetimeItemType代表没有需要披露的信息，通常为表单中的标题等8.3开具时元素清单增值税电子发票开具时元素分类见图1。图1增值税电子发票（开具）的元素分类发票抬头信息的元素清单见表3。表3发票抬头信息的元素清单元素名称7GB/TAAAAA.2—202X1TypeOfInvoicetextTypeofinvoiceTypeofinvoice填报“增值税电子普通发票”或“增值税电子专用发票”2UniqueCodeOfInvoicetextUniquecodeofinvoiceUniquecodeofinvoice发票代码+发票号码3LocationOfInvoicetextLocationofinvoiceLocationofinvoice4CodeOfInvoicetextCodeofinvoiceCodeofinvoice——5NumberOfInvoicetextNumberofinvoiceNumberofinvoice对应于GB/T42965.1EI1216DateOfIssueyyyy-mm-ddDateofissueDateofissue对应于GB/T42965.1EI1227IdentifyingCodetextIdentifyingcodeIdentifyingcode8NumberOfInvoiceMachinetextNumberofinvoicemachineNumberofinvoicemachine9SpecialInvoiceTypetextSpecialinvoicetypeSpecialinvoicetype10InvoiceIssuingSigntextInvoiceissuingsignInvoiceissuingsign8.3.3购买方信息购买方信息的元素清单见表4。表4购买方信息的元素清单元素名称1NameOfPurchasertextNameofpurchaserName对应于GB/T42965.1EI1122TaxpayerIdentificationNumberUnifiedSocialCredtextTaxpayeridentificationnumber（统一社会信用代码）Taxpayeridentificationnumber对应于GB/T42965.1EI1118GB/TAAAAA.2—202XitCodeOfPurchaser(unifiedsocialcreditcode)ofpurchaser(unifiedsocialcreditcode)3AddressPhoneNumberOfPurchasertextAddress,phonenumberofpurchaserAddress,phonenumber对应于GB/T42965.1EI113，EI1144DepositBankAndAccountNumberOfPurchasertextDepositbankandaccountnumberofpurchaserDepositbankandaccountnumber对应于GB/T42965.1EI115，EI116密码区的元素清单见表5。表5密码区的元素清单元素名称1SecurityCodetextSecuritycodeSecuritycode8.3.5货物或应税劳务、服务信息货物或应税劳务、服务信息的元素清单见表6。表6货物或应税劳务、服务信息的元素清单元素名称1TotalAmountExcludingTaxX计Totalamountexcludingtax金额）Total(amountexcludingtax)对应于GB/T42965.1EI1232TotalTaxAmountXTotaltaxamountTotal(taxamount)对应于GB/T42965.1EI1243TaxIncludedAmountInWordstext写）Taxincludedamountinwords写）Taxincludedamountinwords对应于GB/T42965.1EI1264TaxIncludedAmountInFiguresX写）Taxincludedamountinfigures（小写）Infigures对应于GB/T42965.1EI1259GB/TAAAAA.2—202X5InformationOfTaxableGoodsOrServicesDetailItemsTuple——[tuple]Informationoftaxablegoodsorservices,detailitems[tuple][tuple]Detailitems[tuple]——6—NatureOfInvoiceLinetextNatureofinvoicelineNatureofinvoiceline7—NameOfTaxableGoodsOrServicestextNameoftaxablegoodsorservicesNameoftaxablegoodsorservices对应于GB/T42965.1EI2018—SpecificationtextSpecificationSpecification对应于GB/T42965.1EI2029—UnitOfGoodsOrServicestextUnitofgoodsorservicesUnit对应于GB/T42965.1EI20310—TotalAmountExcludingTaxX计Totalamountexcludingtax金额）Total(amountexcludingtax)对应于GB/T42965.1EI12311—TotalTaxAmountXTotaltaxamountTotal(taxamount)对应于GB/T42965.1EI12412—QuantityOfGoodsOrServicesX.XXQuantityofgoodsorservicesQuantity对应于GB/T42965.1EI20413—UnitPriceOfGoodsOrServicesXUnitpriceofgoodsorservicesUnitprice对应于GB/T42965.1EI20514—AmountExcludingTaxXAmountexcludingtaxAmount对应于GB/T42965.1EI20615—TaxRatetextTaxrateTaxrate对应于GB/T42965.1EI20716—TaxAmountXTaxamountTaxamount对应于GB/T42965.1EI209①[abstract]：所有抽象（abstract）元素的标准标签后缀；②[tuple]：所有元组（tuple）元素的标准标签后缀。GB/TAAAAA.2—202X注2：元素名称中的前缀“—”代表层次关系。销售方信息的元素清单见表7。表7销售方信息的元素清单元素名称1TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellertext码）Taxpayeridentificationnumber(unifiedsocialcreditcode)ofseller（统一社会信用代码）Taxpayeridentificationnumber(unifiedsocialcreditcode)对应于GB/T42965.1EI1012AddressPhoneNumberOfSellertextAddress,phonenumberofsellerAddress,phonenumber对应于GB/T42965.1EI103，EI1043DepositBankAndAccountNumberOfSellertextDepositbankandaccountnumberofsellerDepositbankandaccountnumber对应于GB/T42965.1EI105，EI106其他信息的元素清单见表8。表8其他信息的元素清单元素名称1RemarkstextRemarksRemarks2PayeetextPayeePayee3ReviewertextReviewerReviewer4IssuertextIssuerIssuer8.3.8企业所得税管理信息企业所得税管理信息的元素清单见表9。表9企业所得税管理信息的元素清单元素名称GB/TAAAAA.2—202X1BeginningOfIncomePeriodUnderAccrualBasisyyyy-mmBeginningofincomeperiodunderaccrualbasisBeginningofincomeperiodunderaccrualbasis2EndOfIncomePeriodUnderAccrualBasisyyyy-mmEndofincomeperiodunderaccrualbasisEndofincomeperiodunderaccrualbasis8.3.9红字发票信息红字发票信息的元素清单见表10。表10红字发票信息的元素清单元素名称1CodeOfOriginalInvoicetextCodeoforiginalinvoiceCodeoforiginalinvoice2NumberOfOriginalInvoicetextNumberoforiginalinvoiceNumberoforiginalinvoice3ReasonOfRushRedtextReasonofrushredReasonofrushredGB/TAAAAA.2—202X8.4入账时元素清单」L增值税电子发票入账时的元素分类见图2。」L图2增值税电子发票（入账）的元素分类发票状态的元素清单见表11。表11发票状态的元素清单元素名称1UniqueCodeOfInvoicetextUniquecodeofinvoiceUniquecodeofinvoice标识，即发票代码+发票2NameOfSellertextNameofsellerNameofseller3TaxpayerIdentificationNumberUnifiedSocialCredtextTaxpayeridentificationnumberTaxpayeridentificationnumberGB/TAAAAA.2—202X元素名称itCodeOfSeller(unifiedsocialcreditcode)ofseller(unifiedsocialcreditcode)ofseller4TotalAmountExcludingTaxX计Totalamountexcludingtax金额）Total(amountexcludingtax)5TotalTaxAmountXTotaltaxamountTotal(taxamount)6TaxIncludedAmountInFiguresX写）Taxincludedamountinfigures写）Taxincludedamountinfigures7DateOfIssueyyyy-mm-ddDateofissueDateofissue8.4.3相关业务信息相关业务信息的元素清单见表12。表12相关业务信息的元素清单元素名称1ContractNumbertextContractnumberContractnumber2MatchingStateBetweenBusinessDocumentsAndVatEInvoicetextMatchingstatebetweenbusinessdocumentsandVATe-invoiceMatchingstatebetweenbusinessdocumentsandVATe-invoice3DepreciationMethodsOfFixedAssetsAndAmortizationMethodsOfIntangibleAssetstextDepreciationmethodsoffixedassetsandamortizationmethodsofintangibleassetsDepreciationmethodsoffixedassetsandamortizationmethodsofintangibleassets4WhetherInvoiceY/NWhetherWhetherGB/TAAAAA.2—202X元素名称HasBeenFactoreinvoicehasinvoicehasdSoldOrSecuritibeenbeenzedfactored,soldorfactored,soldorsecuritizedsecuritized5WhetherInvoiceIsRedInvoiceY/NWhetherinvoiceisredinvoiceWhetherinvoiceisredinvoice6WhetherInvoiceHasBeenCheckedY/NWhetherinvoicehasbeencheckedWhetherinvoicehasbeenchecked7WhetherInvoiceHasBeenBookedY/NWhetherinvoicehasbeenbookedWhetherinvoicehasbeenbooked8.4.4发票用途确认信息当接收的发票为增值税电子专用发票时，需包含发票用途确认信息，发票用途确认信息的元素清单表13发票用途确认信息的元素清单元素名称1WhetherInvoiceUsageHasBeenConfirmedY/N认Whetherinvoiceusagehasbeenconfirmed认Whetherinvoiceusagehasbeenconfirmed空2UsageConfirmationtextUsageconfirmationUsageconfirmation等3PeriodOfUsageConfirmationyyyy-mm期Periodofusageconfirmation期Periodofusageconfirmation2022-08付款信息的元素清单见表14。GB/TAAAAA.2—202X表14付款信息的元素清单元素名称1WhetherInvoiceHasBeenPaidY/NWhetherinvoicehasbeenpaidWhetherinvoicehasbeenpaid为“true”2NumberOfBankElectronicReceipttextNumberofbankelectronicreceiptNumberofbankelectronicreceipt8.4.6进项税额转出信息当接收的发票为增值税电子专用发票时，需包含进项税额转出信息，进项税额转出信息的元素清单表15进项税额转出信息的元素清单元素名称1WhetherInputVatHasBeenTransferredOutY/NWhetherinputVAThasbeentransferredoutWhetherinputVAThasbeentransferredout2AmountOfTransferredOutInputVatXAmountoftransferredoutinputVATAmountoftransferredoutinputVAT8.4.7会计主体信息会计主体信息的元素清单见表16。表16会计主体信息的元素清单元素名称1UnifiedSocialCreditCodeOfAccountingEntitytextUnifiedsocialcreditcodeofaccountingentityUnifiedsocialcreditcodeGB/TAAAAA.2—202X2NameOfAccountingEntitytextNameofaccountingentityName8.4.8基础会计信息基础会计信息的元素清单见表17。表17基础会计信息的元素清单元素名称1InformationOfAccountingDocumentsTuple——[tuple]Informationofaccountingdocuments[tuple][tuple]Informationofaccountingdocuments[tuple]2—NumberOfAccountingDocumentstextNumberofaccountingdocumentsNumberofaccountingdocuments3—PostingDateyyyy-mm-ddPostingdatePostingdate如2022-08-184—AccountingPeriodyyyy-mmAccountingperiodAccountingperiod2022-085—SummaryOfAccountingDocumentstextSummaryofaccountingdocumentsSummaryofaccountingdocuments6—InformationOfDebitAndCreditEntryTuple——息[tuple]Informationofdebitandcreditentry[tuple]息[tuple]Informationofdebitandcreditentry[tuple]7——DebitOrCredittextDebitorcreditDebitorcredit会计分录的借贷方向选择回写，填写“借方”或“贷方”8——NameOfGeneralLedgerSubjecttextNameofgeneralledgersubjectNameofgeneralledgersubject称GB/TAAAAA.2—202X9——NameOfSubsidiaryLedgerSubjecttextNameofsubsidiaryledgersubjectNameofsubsidiaryledgersubject10——RecordedAmountXRecordedamountRecordedamount注1：元素名称中的后缀含义为：①[abstract]：所有抽象（abstract）元素的标准标签后缀；②[tuple]：所有元组（tuple）元素的标准标签后缀。注2：元素名称中的前缀“—”代表层次关系。8.4.9企业所得税管理信息企业所得税管理信息的元素清单见表18。表18企业所得税管理信息的元素清单元素名称1BeginningOfExpenditurePeriodUnderAccrualBasisyyyy-mmBeginningofexpenditureperiodunderaccrualbasisBeginningofexpenditureperiodunderaccrualbasis2022-082EndOfExpenditurePeriodUnderAccrualBasisyyyy-mmEndofexpenditureperiodunderaccrualbasisEndofexpenditureperiodunderaccrualbasis2022-083WhetherPreTaxDeductionOfIncomeTaxHasBeenCompletedY/NWhetherpre-taxdeductionofincometaxhasbeencompletedWhetherpre-taxdeductionofincometaxhasbeencompleted4BeginningOfPreTaxDeductionYearOfIncomeTaxyyyyBeginningofpre-taxdeductionyearofincometaxBeginningofpre-taxdeductionyearofincometax20225EndOfPreTaxDeductionYearOfIncomeTaxyyyyEndofpre-taxdeductionEndofpre-taxdeduction2022GB/TAAAAA.2—202Xyearofincometaxyearofincometax9.1样式增值税电子发票的样式以国家税务总局下发的公告为准，票面样式见附录B。9.2发票二维码增值税电子发票上的二维码编制规则应附合附录C要求。GB/TAAAAA.2—202X附录AXBRL实例文档示例A.1开具时增值税电子普通发票开具时增值税电子普通发票会计数据的XBRL实例文档示例如下：<xbrlxmlns="/2003/instance"xmlns:num="/dtr/type/numeric"xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4217"xmlns:xbrldt="/2005/xbrldt"xmlns:label="/2008/label"xmlns:xbrli="/2003/instance"xmlns:xsi="/2001/XMLSchema-instance"xmlns:inv="/taxonomy/2021-09-30/inv"xmlns:gen="/2008/generic"xmlns:xl="/2003/XLink"xmlns:xbrldi="/2006/xbrldi"xmlns:nonnum="/dtr/type/non-numeric"xmlns:xlink="/1999/xlink"xsi:schemaLocation="/2003/linkbase/2003/xbrl-linkbase-2003-12-31.xsd"><link:schemaRefxlink:type="simple"xlink:href="inv_issuer_entry_point_2021-09-30.xsd"/><contextid="As_Of_2022_03_18"><entity><identifierscheme="">91440478707956364B</identifier></entity><period><instant>2022-03-18</instant></period></context><unitid="CNY"><measure>iso4217:CNY</measure></unit><inv:TypeOfInvoicecontextRef="As_Of_2022_03_18">增值税电子普通发票</inv:TypeOfInvoice><inv:UniqueCodeOfInvoicecontextRef="As_Of_2022_03_18">03300210061651919106</inv:UniqueCodeOfInvoice><inv:LocationOfInvoicecontextRef="As_Of_2022_03_18">浙江</inv:LocationOfInvoice><inv:CodeOfInvoicecontextRef="As_Of_2022_03_18">033002100616</inv:CodeOfInvoice>GB/TAAAAA.2—202X<inv:NumberOfInvoicecontextRef="As_Of_2022_03_18">51919106</inv:NumberOfInvoice><inv:DateOfIssuecontextRef="As_Of_2022_03_18">2022-03-18</inv:DateOfIssue><inv:IdentifyingCodecontextRef="As_Of_2022_03_18">03943706890551280313</inv:IdentifyingCode><inv:NumberOfInvoiceMachinecontextRef="As_Of_2022_03_18">499099261999</inv:NumberOfInvoiceMachine><inv:SpecialInvoiceTypecontextRef="As_Of_2022_03_18"xsi:nil="true"/><inv:NameOfPurchasercontextRef="As_Of_2022_03_18">浙江XX购买人</inv:NameOfPurchaser><inv:AddressPhoneNumberOfPurchasercontextRef="As_Of_2022_03_18">杭州市xx区xx路xxxxx路xxxlt;/inv:AddressPhoneNumberOfPurchaser><inv:DepositBankAndAccountNumberOfPurchasercontextRef="As_Of_2022_03_18">农行杭州市xx支行xx分理处</inv:DepositBankAndAccountNumberOfPurchaser><inv:SecurityCodecontextRef="As_Of_2022_03_18">13<68449*+96//12978219>2+9->09+23<-09<1*<<88044227+—74<2*102+*088-4-583999690785/0/1-<4//>8015/>5194*008*6+6*</inv:SecurityCode><inv:TotalAmountExcludingTaxcontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">11066.73</inv:TotalAmountExcludingTax><inv:TotalTaxAmountcontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">1438.68</inv:TotalTaxAmount><inv:TaxIncludedAmountInWordscontextRef="As_Of_2022_03_18">壹万贰仟伍佰零伍元肆角壹分</inv:TaxIncludedAmountInWords><inv:TaxIncludedAmountInFigurescontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">12505.41</inv:TaxIncludedAmountInFigures><inv:NameOfSellercontextRef="As_Of_2022_03_18">测试证书</inv:NameOfSeller><inv:AddressPhoneNumberOfSellercontextRef="As_Of_2022_03_18">浙江省杭州市xx区xx街道xx路xxlt;/inv:AddressPhoneNumberOfSeller><inv:DepositBankAndAccountNumberOfSellercontextRef="As_Of_2022_03_18">中国建设银行股份有限公司xx支行营业部</inv:DepositBankAndAccountNumberOfSeller><inv:PayeecontextRef="As_Of_2022_03_18">浙江XX</inv:Payee><inv:ReviewercontextRef="As_Of_2022_03_18">浙江XX</inv:Reviewer><inv:IssuercontextRef="As_Of_2022_03_18">浙江XX</inv:Issuer><inv:InformationOfTaxableGoodsOrServicesDetailItemsTuple><inv:NatureOfInvoiceLinecontextRef="As_Of_2022_03_18">普通行</inv:NatureOfInvoiceLine><inv:NameOfTaxableGoodsOrServicescontextRef="As_Of_2022_03_18">*供电*电费</inv:NameOfTaxableGoodsOrServices><inv:UnitOfGoodsOrServicescontextRef="As_Of_2022_03_18">千瓦时</inv:UnitOfGoodsOrServices><inv:QuantityOfGoodsOrServicescontextRef="As_Of_2022_03_18"GB/TAAAAA.2—202XunitRef="CNY"decimals="2">19170.00</inv:QuantityOfGoodsOrServices><inv:UnitPriceOfGoodsOrServicescontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">0.57729421</inv:UnitPriceOfGoodsOrServices><inv:AmountExcludingTaxcontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">11066.73</inv:AmountExcludingTax><inv:TaxRatecontextRef="As_Of_2022_03_18">13%</inv:TaxRate><inv:TaxAmountcontextRef="As_Of_2022_03_18"unitRef="CNY"decimals="2">1438.68</inv:TaxAmount></inv:InformationOfTaxableGoodsOrServicesDetailItemsTuple><inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchasercontextRef="As_Of_2022_03_18">121000004700950166</inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchaser><inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellercontextRef="As_Of_2022_03_18">91440478707956364B</inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSeller><inv:BeginningOfIncomePeriodUnderAccrualBasiscontextRef="As_Of_2022_03_18">2022-03</inv:BeginningOfIncomePeriodUnderAccrualBasis><inv:EndOfIncomePeriodUnderAccrualBasiscontextRef="As_Of_2022_03_18">2022-03</inv:EndOfIncomePeriodUnderAccrualBasis></xbrl>A.2入账时增值税电子普通发票入账时增值税电子普通发票会计数据的XBRL实例文档示例如下：<xbrli:xbrlxmlns="/2003/instance"xmlns:inv="/taxonomy/2023-12-31/inv"xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4217"xmlns:xbrli="/2003/instance"xmlns:xsi="/2001/XMLSchema-instance"xmlns:xlink="/1999/xlink"xsi:schemaLocation="/2003/linkbase/2003/xbrl-linkbase-2003-12-31.xsd">GB/TAAAAA.2—202XGB/TAAAAA.2—202XA.3开具时增值税电子专用发票开具时增值税电子专用发票会计数据的XBRL实例文档示例如下：<xbrli:xbrlxmlns="/2003/instance"xmlns:inv="/taxonomy/2023-12-31/inv"xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4217"xmlns:xbrli="/2003/instance"xmlns:xsi="/2001/XMLSchema-instance"xmlns:xlink="/1999/xlink"xsi:schemaLocation="/2003/linkbase/2003/xbrl-linkbase-2003-12-31.xsd"><link:schemaRefxlink:type="simple"xlink:href="inv_issuer_entry_point_2023-12-31.xsd"/><xbrli:contextid="c1"><xbrli:entity><xbrli:identifierscheme="">919600007000XXXXXX</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2021-01-21</xbrli:instant></xbrli:period></xbrli:context><xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><inv:TypeOfInvoicecontextRef="c1">增值税电子专用发票</inv:TypeOfInvoice><inv:UniqueCodeOfInvoicecontextRef="c1">06200210011300341001</inv:UniqueCodeOfInvoice><inv:LocationOfInvoicecontextRef="c1">北京</inv:LocationOfInvoice><inv:CodeOfInvoicecontextRef="c1">062002100113</inv:CodeOfInvoice><inv:NumberOfInvoicecontextRef="c1">00341001</inv:NumberOfInvoice><inv:DateOfIssuecontextRef="c1">2021-01-21</inv:DateOfIssue><inv:IdentifyingCodecontextRef="c1">177458479993998670745</inv:IdentifyingCode><inv:NumberOfInvoiceMachinecontextRef="c1">917000646623</inv:NumberOfInvoiceMachine><inv:NameOfPurchasercontextRef="c1">ABC公司</inv:NameOfPurchaser><inv:AddressPhoneNumberOfPurchasercontextRef="c1">北京市朝阳区xxxxx路X号</inv:AddressPhoneNumberOfPurchaser>GB/TAAAAA.2—202X<inv:DepositBankAndAccountNumberOfPurchasercontextRef="c1">工商银行北京xxxx支行</inv:DepositBankAndAccountNumberOfPurchaser><inv:SecurityCodecontextRef="c1">5/82>775/61-31--06<7816*/*71*5>7>-+29+6*9/<06147>851479226492*<689301631-*06<7811**0>2<5>73-939<2/9/<83-2</*</inv:SecurityCode><inv:TotalAmountExcludingTaxdecimals="2"contextRef="c1"unitRef="u1">97029.70</inv:TotalAmountExcludingTax><inv:TotalTaxAmountdecimals="2"contextRef="c1"unitRef="u1">970.30</inv:TotalTaxAmount><inv:TaxIncludedAmountInWordscontextRef="c1">玖万捌仟元整</inv:TaxIncludedAmountInWords><inv:TaxIncludedAmountInFiguresdecimals="2"contextRef="c1"unitRef="u1">98000.00</inv:TaxIncludedAmountInFigures><inv:NameOfSellercontextRef="c1">甘肃****有限公司</inv:NameOfSeller><inv:AddressPhoneNumberOfSellercontextRef="c1">甘肃省XXXXXX</inv:AddressPhoneNumberOfSeller><inv:DepositBankAndAccountNumberOfSellercontextRef="c1">华夏银行北京xxxx支行</inv:DepositBankAndAccountNumberOfSeller><inv:PayeecontextRef="c1">管理员</inv:Payee><inv:ReviewercontextRef="c1">管理员</inv:Reviewer><inv:IssuercontextRef="c1">管理员</inv:Issuer><inv:InformationOfTaxableGoodsOrServicesDetailItemsTuple><inv:NatureOfInvoiceLinecontextRef="c1">普通行</inv:NatureOfInvoiceLine><inv:NameOfTaxableGoodsOrServicescontextRef="c1">*建筑服务*工程款</inv:NameOfTaxableGoodsOrServices><inv:UnitPriceOfGoodsOrServicesdecimals="1"contextRef="c1"unitRef="u1">97029.7</inv:UnitPriceOfGoodsOrServices><inv:AmountExcludingTaxdecimals="2"contextRef="c1"unitRef="u1">97029.70</inv:AmountExcludingTax><inv:TaxRatecontextRef="c1">1%</inv:TaxRate><inv:TaxAmountdecimals="2"contextRef="c1"unitRef="u1">970.30</inv:TaxAmount></inv:InformationOfTaxableGoodsOrServicesDetailItemsTuple><inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchasercontextRef="c1">91110000073XXXXXX</inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfPurchaser><inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellercontextRef="c1">919600007000XXXXXX</inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSeller><inv:BeginningOfIncomePeriodUnderAccrualBasiscontextRef="c1">2021-01</inv:BeginningOfIncomePeriodUnderAccrualBasis><inv:EndOfIncomePeriodUnderAccrualBasiscontextRef="c1">2021-01</inv:EndOfIncomePeriodUnderAccrualBasis>GB/TAAAAA.2—202X</xbrli:xbrl>A.4入账时增值税电子专用发票入账时增值税电子专用发票会计数据的XBRL实例文档示例如下：<xbrli:xbrlxmlns:xsi="/2001/XMLSchema-instance"xsi:schemaLocation="/2003/linkbase/2003/xbrl-linkbase-2003-12-31.xsd"xmlns:inv="/taxonomy/2023-12-31/inv"xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4217"xmlns:xbrli="/2003/instance"xmlns:xlink="/1999/xlink"><link:schemaRefxlink:type="simple"xlink:href="inv_receiver_entry_point_2023-12-31.xsd"/><xbrli:contextid="c1"><xbrli:entity><xbrli:identifierscheme="">91110000073XXXXXX</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2021-01-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><inv:UniqueCodeOfInvoicecontextRef="c1">06200210011300341001</inv:UniqueCodeOfInvoice><inv:NameOfSellercontextRef="c1">甘肃****有限公司</inv:NameOfSeller><inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSellercontextRef="c1">919600007000XXXXXX</inv:TaxpayerIdentificationNumberUnifiedSocialCreditCodeOfSeller><inv:TotalAmountExcludingTaxdecimals="2"contextRef="c1"unitRef="u1">97029.70</inv:TotalAmountExcludingTax><inv:TotalTaxAmountdecimals="2"contextRef="c1"unitRef="u1">970.30</inv:TotalTaxAmount><inv:TaxIncludedAmountInFiguresdecimals="2"contextRef="c1"unitRef="u1">98000.00</inv:TaxIncludedAmountInFigures><inv:DateOfIssuecontextRef="c1">2021-01-21</inv:DateOfIssue><inv:WhetherInvoiceIsRedInvoicecontextRef="c1">false</inv:WhetherInvoiceIsRedInvoice><inv:WhetherInvoiceHasBeenCheckedcontextRef="c1">true</inv:WhetherInvoiceHasBeenChecked><inv:WhetherInvoiceHasBeenBookedGB/TAAAAA.2—202XcontextRef="c1">true</inv:WhetherInvoiceHasBeenBooked><inv:UnifiedSocialCreditCodeOfAccountingEntitycontextRef="c1">91110000073XXXXXX</inv:UnifiedSocialCreditCodeOfAccountingEntity><inv:NameOfAccountingEntitycontextRef="c1">XYZ</inv:NameOfAccountingEntity><inv:InformationOfAccountingDocumentsTuple><inv:NumberOfAccountingDocumentscontextRef="c1">12345678</inv:NumberOfAccountingDocuments><inv:PostingDatecontextRef="c1">2021-01-31</inv:PostingDate><inv:AccountingPeriodcontextRef="c1">2021-01</inv:AccountingPeriod><inv:SummaryOfAccountingDocumentscontextRef="c1">和分包商结算工程款</inv:SummaryOfAccountingDocuments><inv:InformationOfDebitAndCreditEntryTuple><inv:DebitOrCreditcontextRef="c1">借方</inv:DebitOrCredit><inv:NameOfGeneralLedgerSubjectcontextRef="c1">合同履约成本</inv:NameOfGeneralLedgerSubject><inv:NameOfSubsidiaryLedgerSubjectcontextRef="c1">分包成本</inv:NameOfSubsidiaryLedgerSubject><inv:RecordedAmountdecimals="2"contextRef="c1"unitRef="u1">97029.70</inv:RecordedAmount></inv:InformationOfDebitAndCreditEntryTuple><inv:InformationOfDebitAndCreditEntryTuple><inv:DebitOrCreditcontextRef="c1">借方</inv:DebitOrCredit><inv:NameOfGeneralLedgerSubjectcontextRef="c1">应交税费-应交增值税</inv:NameOfGeneralLedgerSubject><inv:NameOfSubsidiaryLedgerSubjectcontextRef="c1">进项税额</inv:NameOfSubsidiaryLedgerSubject><inv:RecordedAmountdecimals="2"contextRef="c1"unitRef="u1">970.30</inv:RecordedAmount></inv:InformationOfDebitAndCreditEntryTuple><inv:InformationOfDebitAndCreditEntryTuple><inv:DebitOrCreditcontextRef="c1">贷方</inv:DebitOrCredit><inv:NameOfGeneralLedgerSubjectcontextRef="c1">应付账款</inv:NameOfGeneralLedgerSubject><inv:NameOfSubsidiaryLedgerSubjectcontextRef="c1">工程款</inv:NameOfSubsidiaryLedgerSubject><inv:RecordedAmountdecimals="2"contextRef="c1