收執媒體檔
TERMReceipt Media File
Electronic uniform invoice media file provided to the purchaser as receipt and, where applicable, used as an accounting voucher and for tax deduction or reduction declarations.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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2,867 terms
收銀機統一發票
TERMCash Register Uniform Invoice
Uniform-invoice type issued through a cash register by business entities using the applicable cash-register uniform invoice procedure.
数电发票 / 数电票
TERMDigitalised Electronic Invoice
China’s fully digitalised electronic invoice, with fully digitalised invoice elements, nationally unified numbering, intelligent invoice-amount allocation and automatic circulation through the tax digital account.
消費税
TERMConsumption Tax
Japanese indirect tax framework under which the Qualified Invoice System, input-tax credit rules, qualified invoices and simplified qualified invoices operate.
營業人
TERMBusiness Entity
Legal and tax-administration term for a business operator subject to business-tax and uniform-invoice obligations under Taiwan’s business-tax and invoice framework.
營業稅
TERMValue-Added and Non-Value-Added Business Tax
Taiwanese business-tax category covering the VAT-type business tax framework used for taxable business activities, VAT filing, e-invoicing and cross-border electronic-service business-tax obligations.
特定业务发票
TERMSpecific-Business Invoice
Business-tagged digitalised electronic invoice used under the 数电发票 (Digitalised Electronic Invoice) framework for specific business scenarios such as construction services, refined oil, vehicle and vessel tax collection, tolls, medical services, rare earths and other designated categories.
特種統一發票
TERMSpecial Uniform Invoice
Uniform-invoice type used by business entities calculating business tax under the special business-tax framework.
用途确认
TERMUse Confirmation
Confirmation through the tax digital account where a recipient uses a digitalised electronic invoice for input VAT deduction, refined-oil consumption tax, export refund, agency refund or refined-oil inventory selection.
电子发票
TERMElectronic Invoice / Electronic Fapiao
Electronic form of tax invoice issued and managed through China’s tax-authority electronic invoicing environment.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.