欢迎扫描下方二维码关注： 数字化电子发票( 简称"数电发票" ) 已经全面普及, 广州税务创新运用"规则+流 程+规范"开展发票额度自动赋额，推动符合 条件的用票申请自动化处理。 为帮助纳税人更高效便捷地完成数电发 票的申请、调额等事项，我们精心整理了以 下操作指南，助您轻松掌握系统操作流程, 享受数字化带来的便利。 一、什么是数电发票? 数电发票 验和入账的一种新型发票形式。它实现了发 票信息的即时传递和永久保存，大大提高了 发票管理的效率和精准性。同时，数电发票 还具有防伪、可追溯等特性,有效保障了税 收征管的公正安全。 数电发票 与纸质发票具有同等法律效 力，它以数字化形态存在，具有"去介质" "赋码制""赋额制"等特点,让领票流程 更简化、开票用票更便捷。 二、如何申请数电发票票种? 您可以通过电子税务局进行办理，点击 页面右上角"登录"按钮，选择"企业业 务"。登录成功后,依次点击:【我要办 税 】-【 发票使用 】-【 发票用票需求申请】 功能模块。您在发票种类里选择"数电发 票"，系统会自动带出相关申请信息，无需 手动填写数量或额度，由系统自动核定。 温馨提醒：蓝色柳林财税室为非官方平台，是由编 ...

Core Viewpoint - The article discusses the classification and taxation of extraneous fees in the context of value-added tax (VAT) in China, detailing which fees should be included in sales revenue for tax purposes and which can be excluded [2][3]. Group 1: Definition and Classification of Extraneous Fees - Extraneous fees include various charges such as handling fees, penalties, and packaging fees that are collected from buyers, as defined by the "Interim Regulations on Value-Added Tax" [2]. - Certain fees are explicitly excluded from being classified as extraneous fees, including consumption tax collected on behalf of the government and certain transportation fees under specific conditions [2]. Group 2: Calculation and Payment of VAT on Extraneous Fees - The sales amount for VAT purposes includes all price and extraneous fees collected by the taxpayer, excluding the output tax [2]. - Extraneous fees and overdue packaging deposits are considered taxable income and should be converted to non-taxable income for VAT calculation [2]. Group 3: Invoicing for Extraneous Fees - The tax category for extraneous fees should align with the main price, using the same coding [2]. - Invoices for extraneous fees can be issued either combined with the sale of goods or services or separately [2]. Group 4: Examples of Extraneous Fees - An example is provided where a landlord charges a penalty for early lease termination, which qualifies as an extraneous fee subject to VAT [3]. - Another example illustrates that a non-refundable deposit does not constitute an extraneous fee as it does not accompany a taxable sale [3].