《企业会计准则通用分类标准海关专用缴款书扩展分类标准》元素清单

说说明明页页 一、海关专用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。由于海关专用缴款书中涵盖的内容都是基于海关自身的业务 规则定义的，因此所有元素的命名空间前缀都是“gacc”。 2. 元素名称：根据海关专用缴款书提取的标记指标，元素的命名是基于英文标准标签并采用驼峰命名 法设定的。 3. 元素数据类型：元素清单中将一些XML和XBRL的数据类型转为较易理解的名称，如“stringItemType” 转为“text（文本），所有数据类型的解释请参见附表1-数据类型说明 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：用于与板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， 如果板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 gacc_PayerNameOne的标准标签为“缴款单位（人）名称1”，展示标签为“名称1”。同样也设置了中 英文两个版本。 二、海关专用缴款书元素清单的列式方式说明如下： 1. 元素按照扩展链接角色（ELR）进行分组，目前该套分类标准仅有一个ELR，即“海关专用缴款书”。 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。 命名空间前缀元素名称元素数据类型 海关专用缴款书 (Memorandum of duty payment issued by customs) gaccMemorandumOfDutyPaymentIssuedByCustomsAbstract gaccMemorandumOfDutyPaymentIssuedByCustomsTabletable gaccNumberOfMemorandumOfDutyPaymentIssuedByCustomsLineNumberAxisaxis gaccGoodsNumberLineNumberAxisaxis gaccMemorandumOfDutyPaymentIssuedByCustomsLineItemsline items gaccHeaderInformationAbstract gaccDeclarationPorttext gaccTaxTypetext gaccPaymentModetext gaccDeclarationModetext gaccPrintDatetext gaccIncomeSystemtext gaccIssuedDateyyyy-mm-dd gaccNumberOfMemorandumOfDutyPaymentIssuedByCustomstext gaccBasicInformationOfPayeeAbstract gaccIncomeNametext gaccTaxTypetext gaccBudgetaryLeveltext gaccReceivingTreasurytext gaccIdentifierOfReceivingTreasurytext gaccBasicInformationOfPayerAbstract gaccPayerNameFirsttext gaccPayerNameSecondtext gaccPayerBankAccounttext gaccPayerDepositBanktext gaccUnifiedSocialCreditCodeOfPayerFirsttext gaccUnifiedSocialCreditCodeOfPayerSecondtext gaccDetailedInformationOfDutiableGoodsAbstract gaccHarmonizedSystemCodestext gaccGoodsNametext gaccGoodsQuantityX.XX gaccGoodsQuantityForSpecialScenariotext gaccGoodsUnittext gaccCustomsValueX gaccTaxRateX.XX gaccTaxAmountX gaccTaxAmountInWordstext gaccTaxAmountX gaccInformationOfCustomsDeclarationFormsAbstract gaccDeclarerUnitCodetext gaccCustomsNumberOfDeclarationFormstext gaccContractAgreementNumbertext gaccNumberOfMeansOfTransporttext gaccPaymentDeadlinetext gaccBillOfLadingNumberOrWaybillNumbertext gaccOtherInformationAbstract gaccRemarkstext gaccCustomsNametext gaccPreparertext gaccRecheckertext 中文标准标签英文标准标签 海关专用缴款书 abstractMemorandum of duty payment issued by customs abstract 海关专用缴款书 tableMemorandum of duty payment issued by customs table 税单编号，行次 axisNumber of memorandum of duty payment issued by customs, line number axis 商品条目，行次 axisGoods number, line number axis 海关专用缴款书 line itemsMemorandum of duty payment issued by customs line items 表单抬头信息 abstractHeader information abstract 申报口岸Declaration port 税费种类Tax type 支付方式Payment mode 缴款方式Declaration mode 打印年月Print date 收入系统Income system 填发日期Issued date 海关专用缴款书编号Number of memorandum of duty payment issued by customs 收款单位基本信息 abstractBasic information of payee abstract 收入机关Income name 税费种类Tax type 预算级次Budgetary level 收款国库Receiving treasury 收款国库编码Identifier of receiving treasury 缴款单位（人）基本信息 abstractBasic information of payer abstract 缴款单位（人）名称1Payer name first 缴款单位（人）名称2Payer name second 缴款单位（人）账号Payer bank account 缴款单位（人）开户银行Payer deposit bank 统一社会信用代码1Unified social credit code of payer first 统一社会信用代码2Unified social credit code of payer second 应税商品明细 abstractDetailed information of dutiable goods abstract 商品编号Harmonized system codes 商品名称Goods name 数量Goods quantity 数量（特殊场景）Goods quantity for special scenario 单位Goods unit 完税价格Customs value 税率Tax rate 税款金额Tax amount 税款大写金额Tax amount in words 税款金额Tax amount 报关单信息 abstractInformation of customs declaration forms abstract 申请单位编号Declarer unit code 海关编号Customs number of declaration forms 合同协议号Contract agreement number 运输工具编号Number of means of transport 缴款期限Payment deadline 提运单号Bill of lading number or waybill number 其他信息 abstractOther information abstract 备注Remarks 填制单位Customs name 制单人Preparer 复核人Rechecker 中文展示标签英文展示标签 海关专用缴款书 abstractMemorandum of duty payment issued by customs abstract 海关专用缴款书 tableMemorandum of duty payment issued by customs table 税单编号，行次 axisNumber of memorandum of duty payment issued by customs, line number axis 商品条目，行次 axisGoods number, line number axis 海关专用缴款书 line itemsMemorandum of duty payment issued by customs line items 表单抬头信息 abstractHeader information abstract 申报口岸Declaration port 税费种类Tax type 支付方式Payment mode 缴款方式Declaration mode 打印年月（两位数字）Print date (two-digital) 收入系统Income system 填发日期Issued date 号码Memorandum number 收款单位基本信息 abstractBasic information of payee abstract 收入机关Income name 科目Account 预算级次Budgetary level 收款国库Receiving treasury 收款国库编码Identifier of receiving treasury 缴款单位（人）基本信息 abstractBasic information of payer abstract 名称1Name first 名称2Name second 账号Bank account 开户银行Deposit bank 统一社会信用代码1Unified social credit code of payer first 统一社会信用代码2Unified social credit code of payer second 应税商品明细 abstractDetailed information of dutiable goods abstract 税号HS codes 货物名称Goods name 数量Goods quantity 数量（特殊场景）Goods quantity for special scenario 单位Goods unit 完税价格Customs value 税率Tax rate 税款金额Tax amount 金额人民币（大写）Amount RMB (in words) 合计Total 报关单信息 abstractInformation of customs declaration forms abstract 申请单位编号Declarer unit code 报关单编号Customs number 合同（批文）号Contract agreement number 运输工具（号）Number of means of transport 缴款期限Payment deadline 提/装货单号Lading/ Loading number 其他信息 abstractOther information abstract 备注Remarks 填制单位Customs name 制单人Preparer 复核人Rechecker Memorandum of duty payment issued by customs abstract Memorandum of duty payment issued by customs table Number of memorandum of duty payment issued by customs, line number axis Memorandum of duty payment issued by customs line items Unified social credit code of payer first Unified social credit code of payer second Detailed information of dutiable goods abstract Goods quantity for special scenar