GB/T 44554.4-2025Requirements for electronic credential entry — Part 4: Bank e-receipt (English PDF)

Foreword

This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for standardization work Part 1: Structure and drafting rules for standardization documents" Drafting.

This document is part 4 of GB/T 44554 "Requirements for electronic voucher entry". GB/T 44554 "Requirements for electronic voucher entry" has been issued.

The following parts are published.

— Part 1: General;

— Part 2: Electronic VAT invoice;

— Part 3: Fiscal electronic receipts;

— Part 4: Bank electronic receipt.

Please note that some of the contents of this document may involve patents. The issuing organization of this document does not assume the responsibility for identifying patents.

This document is submitted by the Ministry of Finance of the People's Republic of China.

This document is jointly managed by the National Accounting Informatization Standardization Technical Committee (SAC/TC524) and the State Cryptography Administration.

This document was drafted by: Ministry of Finance of the People's Republic of China, State Cryptography Administration, and China Electronics Technology Standardization Institute.

The main drafters of this document are: Wang Dong, Yang Haifeng, Mi Chuanjun, Zhang Jing, Chen Yajun, Lü Yanjing, Li Chao, Deng Gaoming, Hu Xiaofeng and Chen Pei.

Introduction

All kinds of accounting documents in electronic form received by accounting units from outside or generated internally, including electronic invoices, financial electronic bills, Electronic ticket reimbursement vouchers, electronic itineraries, bank electronic receipts, etc., must be recorded in accordance with relevant accounting requirements when entering the account.

For ease of use, according to the types of commonly used external vouchers, GB/T 44554 "Electronic The "Requirements for Voucher Entry" is intended to consist of the following parts.

— Part 1: General. The purpose is to clarify the common requirements, voucher information items, information organization requirements, sample format requirements, processing requirements and security requirements.

— Part 2: VAT electronic invoices. The purpose is to clarify the entry of VAT electronic ordinary invoices and VAT electronic special invoices into the accounts.

Overall requirements, information item requirements, accounting information structured data file requirements, data elements, style requirements, etc.

— Part 3: Fiscal electronic invoices. The purpose is to clarify the overall requirements for the entry of fiscal electronic invoices and the structured data of the entry information.

Document requirements, data elements.

— Part 4: Bank electronic receipt. The purpose is to clarify the overall requirements for bank electronic receipt entry and the structured data file requirements.

requirements, data elements, and style requirements.

Requirements for electronic voucher entry Part 4: Electronic bank receipt

1 Scope

This document specifies the overall requirements, structured data file requirements, data elements and style requirements for the entry of electronic bank receipts.

This document applies to the generation, transmission, receipt, accounting and filing of electronic bank receipts.

2 Normative references

GB/T 25500

GB/T 44554.1

3 Terms and definitions

The terms and definitions defined in GB/T 44554.1 and the following apply to this document.

4 Abbreviations

The following abbreviations apply to this document. ID. Identity OFD. OpenFixed-layoutDocument

5 General requirements

When entering bank electronic receipts, they should meet GB/T 44554.1 and the following requirements.

a) Verify whether the received bank electronic receipt contains a structured data file that complies with the requirements of Chapter 6.If so, the format includes the structured data file in 7.3.