电子发票（二手车销售统一发 票）
TERMElectronic Invoice, Unified Used Vehicle Sales Invoice
Digitalised electronic invoice category used for used-vehicle sales invoice purposes.
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
电子发票（增值税专用发票）
TERMElectronic Invoice, Special VAT Invoice
Digitalised electronic invoice category used for VAT special invoice purposes, including transactions where input VAT deduction may be supported under applicable VAT rules.
电子发票（普通发票）
TERMElectronic Invoice, Ordinary Invoice
Digitalised electronic invoice category used for ordinary invoice purposes where the invoice documents the transaction without functioning as a special VAT invoice.
电子发票（机动车销售统一发 票）
TERMElectronic Invoice, Unified Motor Vehicle Sales Invoice
Digitalised electronic invoice category used for motor-vehicle sales invoice purposes.
电子发票（航空运输电子客票 行程单）
TERMElectronic Invoice, Air Transport Electronic Ticket Itinerary
Digitalised electronic invoice category used for air-transport electronic ticket itinerary documents.
电子发票（铁路电子客票）
TERMElectronic Invoice, Railway Electronic Ticket
Digitalised electronic invoice category used for railway electronic ticket documents.
电子发票服务平台
TERMElectronic Invoice Service Platform
Tax-authority platform used for issuing, delivering, checking and managing digitalised electronic invoices through the national electronic tax-service environment.
登録番号
TERMRegistration Number
Registration number of a qualified invoice issuer, shown on qualified invoices and commonly formatted with “T” followed by a 13-digit number.
税务UKey
TERMTax UKey
Tax-authority device used in earlier or transitional VAT invoice software processes for identity authentication and invoice issuance.
税务数字账户
TERMTax Digital Account
Tax-authority digital account through which invoice data circulates and through which taxpayers manage, download, confirm and use digitalised electronic invoices.
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.