1、说说明明页页一、电子凭证会计数据标准电子非税收入一般缴款书（试行版）元素清单（以下简称非税收入一般缴款书元素清单）的每列信息的具体含义如下：1.命名空间前缀：元素来源的业务规则。由于本标准中涵盖的内容都是基于非税收入一般缴款书票面信息及非税收入一般缴款书开具、接收、入账、归档过程中所需信息的格式和规则定义的，因此所有元素的命名空间前缀都是非税收入的缩写“ntrev”。2.元素名称：根据非税收入一般缴款书票面信息及非税收入一般缴款书开具、接收、入账、归档过程中所需信息进行标记，开具方的元素命名遵循预算管理一体化的对接要求，接收方元素的命名是基于英文标准标签并采用驼峰命名法设定的。3.元素数据类型
2、：元素清单中将一些XML和XBRL的数据类型转为较易理解的名称，如“stringItemType”转为“text（文本），所有数据类型的解释请参见附附表表1-1-数数据据类类型型说说明明4.中文标准标签&英文标准标签：唯一定义元素含义的标签，同时设定了中英文两个版本。5.中文展示标签&英文展示标签：用于与版式文件的展示样式保持一致。通常情况下与标准标签保持一致，如果版式文件的名称过于简单无法说明元素的含义时，会与标准标签不一致。如，元素ntrev_NON_TAX_CODE的标准标签为“政府非税收入执收项目代码”，展示标签为“项目编码”。同样也设置了中英文两个版本。二、非税收入一般缴款书元素清单
3、的列示方式说明如下：1.元素按照扩展链接角色（ELR）进行分组，每个扩展连接角色包括可以作为一个整体进行处理的信息，目前非税收入一般缴款书元素清单分别针对开具方和接收方设置2个扩展链接角色，涵盖非税收入一般缴款书在开具端和接收端所需的相关信息。2.每个扩展链接角色（ELR）下列示归属于这个扩展链接角色的所有元素，缩进的位置代表了元素的层级。ELR命名空间前缀元素名称数据类型100401-Document-General payment memorandum of non-tax revenue-issuer（非税收入一般缴款书-开具方）ntrevEINVOICEntrevHEADERntrev
4、EINVOICE_TAGtextntrevEINVOICE_IDtextntrevVERSIONtextntrevEINVOICE_DATAntrevMAINntrevEINVOICE_NAMEtextntrevEINVOICE_CODEtextntrevNON_TAX_PAY_NOtextntrevNON_TAX_PAY_CODEtextntrevRANDOM_NUMBERtextntrevEINVOICE_SPECIMEN_CODEtextntrevSUPERVISOR_AREA_CODEtextntrevBILL_DATEyyyy-mm-ddntrevBILL_TIMEhh:mm:ssn
5、trevPAID_AMTXntrevEXEC_AGENCY_PARTYntrevEXEC_AGENCY_CODEtextntrevEXEC_AGENCY_NAMEtextntrevREC_ACCT_TYPEtextntrevPAYEE_ACCT_NAMEtextntrevPAYEE_ACCT_NOtextntrevPAYEE_ACCT_BANK_NAMEtextntrevPAYER_PARTYntrevPAYER_PARTY_TYPE_CODEtextntrevPAYER_PARTY_CODEtextntrevPAYER_NAMEtextntrevPAYER_ACC_NOtextntrevPA
6、YER_OPEN_BANKtextntrevPAY_IN_MET_CODEtextntrevBIZ_CODEtextntrevREMARKtextntrevAUTHORtextntrevCHECKERtextntrevSUPERVISOR_REMARKtextntrevMAIN_EXTntrevRELATED_INVOICE_CODEtextntrevRELATED_INVOICE_NUMBERtextntrevINVOICING_PARTY_SEALntrevSEAL_IDtextntrevSEAL_NAMEtextntrevSEAL_HASHtextntrevSUPERVISOR_PART
7、Y_SEALntrevSEAL_IDtextntrevSEAL_NAMEtextntrevSEAL_HASHtextntrevDETAILSntrevITEMntrevNON_TAX_CODEtextntrevNON_TAX_PROJ_CODEtextntrevNON_TAX_NAMEtextntrevPAY_NUMBERX.XXntrevCHARGE_STAND_UNITtextntrevCHARGE_STAND_NAMEtextntrevCHARGE_STANDX.XXntrevPAID_DETAIL_AMTXntrevITEM_REMARKtextntrevEINVOICE_SIGNAT
8、UREntrevINVOICING_PARTY_SIGNATUREntrevSIGNED_INFOntrevREFERENCEtextntrevSIGNATURE_ALGORITHMtextntrevSIGNATURE_FORMATtextntrevSIGNATURE_TIMEtextntrevSIGNATURE_VALUEtextntrevKEY_INFOntrevSERIAL_NUMBERtextntrevX509ISSUER_NAMEtextntrevSUPERVISOR_PARTY_SIGNATUREntrevSIGNED_INFOntrevREFERENCEtextntrevSIGN
9、ATURE_ALGORITHMtextntrevSIGNATURE_FORMATtextntrevSIGNATURE_TIMEtextntrevSIGNATURE_VALUEtextntrevKEY_INFOntrevSERIAL_NUMBERtextntrevX509ISSUER_NAMEtext中文标准标签非税收入一般缴款书开具方信息 abstract电子缴款书头部 tuple电子缴款书标签电子缴款书标识版本电子非税收入一般缴款书票面信息 tuple票面基本信息 tuple电子非税收入一般缴款书名称电子非税收入一般缴款书代码电子非税收入一般缴款书票号政府非税收入缴款识别码校验码电子非税收入
10、一般缴款书模板代码电子非税收入一般缴款书监管机构代码开票日期开票时间缴款金额执收单位 tuple执收单位代码执收单位名称收款账户类型代码收款人全称收款人账号收款人开户银行缴款人 tuple缴款人类型缴款人代码缴款人全称缴款人账号缴款人开户银行收缴方式代码业务流水号备注经办人复核人财政部门备注基本信息扩展 tuple关联票据代码关联票据号码执收单位印章 tuple印章编号印章名称印章Hash财政部门印章 tuple印章编号印章名称印章Hash票面明细信息 tuple项目 tuple政府非税收入执收项目代码政府非税收入执收项目识别码政府非税收入执收项目名称100401-Document-Gener
11、al payment memorandum of non-tax revenue-issuer（非税收入一般缴款书-开具方）执收数量收缴标准计量单位收缴标准名称收缴标准收缴项目金额项目备注电子缴款书数字签名 tuple执收单位数字签名 tuple签名信息 tuple签名原文引用签名算法签名格式类型签名时间签名值证书信息 tuple证书编号X.509证书颁发者名称财政部门监制数字签名 tuple签名信息 tuple签名原文引用签名算法签名格式类型签名时间签名值证书信息 tuple证书编号X.509证书颁发者名称英文标准标签中文展示标签Issuer information of general p
12、ayment memorandum of non-tax revenue abstract非税收入一般缴款书开具方信息 abstractHeader of general payment memorandum of non-tax revenue tuple电子缴款书头部 tupleE-invoice tag电子缴款书标签E-invoice id电子缴款书标识Version版本Information of general payment memorandum of non-tax revenue tuple电子非税收入一般缴款书票面信息 tupleBasic information of ge
13、neral payment memorandum of non-tax revenue tuple票面基本信息 tupleName of general payment memorandum of non-tax revenue电子缴款书名称Code of general payment memorandum of non-tax revenue票据代码Number of general payment memorandum of non-tax revenue票据号码Payment code of general payment memorandum of non-tax revenue缴款
14、码Identifying code校验码Specimen code of general payment memorandum of non-tax revenue电子非税收入一般缴款书模板代码Supervisor area code of general payment memorandum of non-tax revenue电子非税收入一般缴款书监管机构代码Bill date填制日期Bill time开票时间Paid amount缴款金额Executive agency party tuple收款人信息 tupleCode of executive agency执收单位编码Name of
15、 executive agency执收单位名称Account type code of payee收款账户类型代码Name of payee收款人全称Account number of payee收款人账号Deposit bank of payee收款人开户银行Payer party tuple付款人信息 tupleType of payer缴款人类型Code of payer缴款人代码Name of payer缴款人全称Account number of payer缴款人账号Deposit bank of payer缴款人开户银行Payment mode code收缴方式代码Business
16、 serial number业务流水号Remark备注Author经办人Checker复核人Supervisor remark财政部门备注Basic information extension tuple基本信息扩展 tupleRelated invoice code关联票据代码Related invoice number关联票据号码Invoicing party seal tuple执收单位印章 tupleSeal id印章编号Seal name印章名称Seal hash印章HashSupervisor party seal tuple财政部门印章 tupleSeal id印章编号Seal
17、name印章名称Seal hash印章HashInformation of payment details tuple票面明细信息 tupleItem tuple项目 tupleCode of non-tax revenue item项目编码Identifying code of non-tax revenue item项目识别码Name of non-tax revenue item收入项目名称Quantity of non-tax revenue item数量Charge standard unit of pay item单位Charge standard name of pay item
18、收缴标准名称Charge standard of pay item收缴标准Amount of pay item金额Remark of pay item项目备注Signature of general payment memorandum of non-tax revenue tuple电子缴款书数字签名 tupleSignature of invoicing party tuple执收单位数字签名 tupleSignature information tuple签名信息 tupleReference签名原文引用Signature algorithm签名算法Signature format签名格
19、式类型Signature time签名时间Signature value签名值Certificate information tuple证书信息 tupleSerial number of certificate证书编号Issuer name of X.509 certificateX.509证书颁发者名称Signature of supervisor party tuple财政部门监制数字签名 tupleSignature information tuple签名信息 tupleReference签名原文引用Signature algorithm签名算法Signature format签名格式
20、类型Signature time签名时间Signature value签名值Certificate information tuple证书信息 tupleSerial number of certificate证书编号Issuer name of X.509 certificateX.509证书颁发者名称英文展示标签备注Issuer information of general payment memorandum of non-tax revenue abstractHeader of general payment memorandum of non-tax revenue tupleE-
21、invoice tag格式为“电子缴款书标识监管机构行政区划代码”。其中，电子缴款书标识为“CZ-EI”；区划代码为2位数字E-invoice id电子缴款书的唯一标识，生成规则为“电子缴款书代码-号码”的反转Version电子缴款书规范版本，固定值2.0.0.1Information of general payment memorandum of non-tax revenue tupleBasic information of general payment memorandum of non-tax revenue tupleE-invoice nameE-invoice codeE-
22、invoice numberPayment codeIdentifying codeSpecimen code of general payment memorandum of non-tax revenueSupervisor area code of general payment memorandum of non-tax revenueDate of issueBill timePaid amountBasic information of payee tupleCode of executive agencyName of executive agencyAccount type c
23、ode of payee值集：财政专户、汇缴专户、科目、单位监管账户、国库单一账户、其他Name of payeeAccount number of payeeDeposit bank of payeeBasic information of payer tupleType of payer值集：个人、单位Code of payer单位一般为统一社会信用代码；个人一般为身份证号Name of payerAccount number of payerDeposit bank of payerPayment mode code值集：直接缴库、集中汇缴、就地缴库、集中缴库、税务部门征收入库Busin
24、ess serial numberRemarkAuthorCheckerSupervisor remarkBasic information extension tupleRelated invoice code预留扩展字段，开具红票时在此填写原票据代码Related invoice number预留扩展字段，开具红票时在此填写原票据号码Invoicing party seal tupleSeal idSeal nameSeal hashSupervisor party seal tupleSeal idSeal nameSeal hashInformation of payment deta
25、ils tupleItem tupleCode of pay itemIdentifying code of pay itemName of pay itemQuantityUnitCharge standard name of pay itemCharge standard of pay itemAmountRemark of pay itemSignature of general payment memorandum of non-tax revenue tupleSignature of invoicing party tupleSignature information tupleR
26、eferenceSignature algorithm国际通用算法使用SHA256withRSAEncryption，国密算法使用SM3withSM2EncryptionSignature formatSignature timeSignature valueCertificate information tupleSerial number of certificateIssuer name of X.509 certificateSignature of supervisor party tupleSignature information tupleReferenceSignature
27、algorithmSignature formatSignature timeSignature valueCertificate information tupleSerial number of certificateIssuer name of X.509 certificate格式为“电子缴款书标识监管机构行政区划代码”。其中，电子缴款书标识为“CZ-EI”；区划代码为2位数字电子缴款书的唯一标识，生成规则为“电子缴款书代码-号码”的反转值集：财政专户、汇缴专户、科目、单位监管账户、国库单一账户、其他单位一般为统一社会信用代码；个人一般为身份证号值集：直接缴库、集中汇缴、就地缴库、集中
28、缴库、税务部门征收入库国际通用算法使用SHA256withRSAEncryption，国密算法使用SM3withSM2EncryptionELR命名空间前缀元素名称100402-Document-General payment memorandum of non-tax revenue-receiver（非税收入一般缴款书-接收方）ntrevReceiverInformationOfGeneralPaymentMemorandumOfNonTaxRevenueAbstractntrevInvoiceStatusAbstractntrevEINVOICE_IDntrevBILL_DATEntre
29、vPAID_AMTntrevWhetherInvoiceIsRedInvoicentrevWhetherInvoiceHasBeenCheckedntrevWhetherInvoiceHasBeenBookedntrevAccountingEntityInformationAbstractntrevUnifiedSocialCreditCodeOfAccountingEntityntrevNameOfAccountingEntityntrevBasicAccountingInformationAbstractntrevInformationOfAccountingDocumentsTuplen
30、trevNumberOfAccountingDocumentsntrevPostingDatentrevAccountingPeriodntrevSummaryOfAccountingDocumentsntrevInformationOfDebitAndCreditEntryTuplentrevDebitOrCreditntrevNameOfGeneralLedgerSubjectntrevNameOfSubsidiaryLedgerSubjectntrevRecordedAmount数据类型中文标准标签非税收入一般缴款书接收方信息 abstract票据状态 abstracttext电子缴款书
31、标识yyyy-mm-dd开票日期X缴款金额Y/N是否红字票据Y/N是否已验真Y/N是否已入账会计主体信息 abstracttext会计主体统一社会信用代码text会计主体名称基础会计信息 abstract记账凭证信息 tupletext记账凭证编号yyyy-mm-dd记账日期yyyy-mm会计期间text记账凭证摘要借贷方会计信息 tupletext借贷方向text总账科目名称text明细科目名称X入账金额100402-Document-General payment memorandum of non-tax revenue-receiver（非税收入一般缴款书-接收方）英文标准标签中文展示
32、标签Receiver information of general payment memorandum of non-tax revenue abstract非税收入一般缴款书接收方信息 abstractInvoice status abstract票据状态 abstractE-invoice id电子缴款书标识Bill date填制日期Paid amount缴款金额Whether invoice is red invoice是否红字票据Whether invoice has been checked是否已验真Whether invoice has been booked是否已入账Accou
33、nting entity information abstract会计主体信息 abstractUnified social credit code of accounting entity统一社会信用代码Name of accounting entity名称Basic accounting information abstract基础会计信息 abstractInformation of accounting documents tuple记账凭证信息 tupleNumber of accounting documents记账凭证编号Posting date记账日期Accounting period会计期间Summary of accounting documents记账凭证摘要Information of debit and credit entry tuple借贷方会计信息 tupl
