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点击视频了解增值税应税交易销售额计算口径↑ 来源：国家税务总局 <script h5only=\"\" type=\"text/javascript\" nonce=\"\" reportloaderror=\"\">var __INLINE_SCRIPT__ = (function () { "use strict"; var Device = {}; function detect(ua) { var MQQBrowser = ua.match(/MQQBrowser/(\d+\.\d+)/i); var MQQClient = ua.match(/QQ/(\d+\.(\d+)\.(\d+)\.(\d+))/i) || ua.match(/V1_AND_SQ_([\d\.]+)/); var WeChat = ua.match(/MicroMessenger/((\d+)\.(\d+))\.(\d+)/) || ua.match(/MicroMessenger/((\d+)\.(\d+))/); var MacOS = ua.match(/Mac\sOS\sX\s(\d+[\.|_]\d+)/); var WinOS = ua.match(/Windows(\s+\w+)?\s+?(\d+\.\d+)/); var Linux = ua.match(/Linux\s/); var MiuiBrowser = ua.match(/MiuiBrowser/(\d+\.\d+)/i); var M1 = ua.match(/MI-ONE/); var MIPAD = ua.match(/MI PAD/); var UC = ua.match(/UCBrowser/(\d+\.\d+(\.\d+\.\d+)?)/) || ua.match(/\sUC\s/); var IEMobile = ua.match(/IEMobile(/|\s+)(\d+\.\d+)/) || ua.match(/WPDesktop/); var ipod = ua.match(/(ipod).*\s([\d_]+)/i); var ipad = ua.match(/(ipad).*\s([\d_]+)/i); var iphone = ua.match(/(iphone)\sos\s([\d_]+)/i); var Chrome = ua.match(/Chrome/(\d+\.\d+)/); var AndriodBrowser = ua.match(/Mozilla.*Linux.*Android.*AppleWebKit.*Mobile Safari/); var android = ua.match(/(android)\s([\d\.]+)/i); var harmony = ua.match(/(OpenHarmony)\s([\d\.]+)/i); Device.browser = Device.browser || {}, Device.os = Device.os || {}; Device.os.type = -1; Device.os.unifiedPC = ua.match(/UnifiedPC/); Device.os.unifiedMac = /UnifiedPCMac/i.test(ua); Device.os.unifiedWindows = /UnifiedPCWindows/i.test(ua); if (window.ActiveXObject) { var vie = 6; (window.XMLHttpRequest || ua.indexOf("MSIE 7.0") > -1) && (vie = 7); (window.XDomainRequest || ua.indexOf("Trident/4.0") > -1) && (vie = 8); ua.indexOf("Trident/5.0") > -1 && (vie = 9); ua.indexOf("Trident/6.0") > -1 && (vie = 10); Device.browser.ie = true, Device.browser.version = vie; } else if (ua.indexOf("Trident/7.0") > -1) { Device.browser.ie = true, Device.browser.version = 11; } if (android) { Device.os.android = true; Device.os.version = android[2]; Device.os.type = 2; } if (harmony) { Device.os.harmony = true; Device.os.version = harmony[2]; Device.os.type = 42; } if (ipod) { Device.os.ios = Device.os.ipod = true; Device.os.version = ipod[2].replace(/_/g, "."); } if (ipad) { Device.os.ios = Device.os.ipad = true; Device.os.version = ipad[2].replace(/_/g, "."); Device.os.type = 13; } if (iphone) { Device.os.iphone = Device.os.ios = true; Device.os.version = iphone[2].replace(/_/g, "."); Device.os.type = 1; } if (WinOS) Device.os.windows = true, Device.os.version = WinOS[2], Device.os.type = 15; if (MacOS) Device.os.Mac = true, Device.os.version = MacOS[1], Device.os.type = 14; if (Linux) Device.os.Linux = true, Device.os.type = 33; if (ua.indexOf("lepad_hls") > 0) Device.os.LePad = true; if (MIPAD) Device.os.MIPAD = true; if (MQQBrowser) Device.browser.MQQ = true, Device.browser.version = MQQBrowser[1]; if (MQQClient) Device.browser.MQQClient = true, Device.browser.version = MQQClient[1]; if (WeChat) Device.browser.WeChat = true, Device.browser.mmversion = Device.browser.version = WeChat[1]; if (MiuiBrowser) Device.browser.MIUI = true, Device.browser.version = MiuiBrowser[1]; if (UC) Device.browser.UC = true, Device.browser.version = UC[1] || NaN; if (IEMobile) Device.browser.IEMobile = true, Device.browser.version = IEMobile[2]; if (AndriodBrowser) { Device.browser.AndriodBrowser = true; } if (M1) { Device.browser.M1 = true; } if (Chrome) { Device.browser.Chrome = true, Device.browser.version = Chrome[1]; } if (Device.os.windows) { if (typeof navigator.platform !== \"undefined\" && navigator.platform.toLowerCase() == \"win64\") { Device.os.win64 = true; } else { Device.os.win64 = false; } } if (Device.os.Mac || Device.os.windows || Device.os.Linux || Device.os.unifiedPC || /OpenHarmony/i.test(ua) && /pc/i.test(ua)) { Device.os.pc = true; } var osType = { iPad7: "iPad; CPU OS 7", LePad: "lepad_hls", XiaoMi: "MI-ONE", SonyDTV: \"SonyDTV\", SamSung: "SAMSUNG", HTC: "HTC", VIVO: "vivo" }; for (var os in osType) { Device.os[os] = ua.indexOf(osType[os]) !== -1; } Device.os.phone = Device.os.phone || /windows phone/i.test(ua); Device.os.getNumVersion = function () { return parseFloat(Device.os.version); }; Device.os.hasTouch = "ontouchstart" in window; if (Device.os.hasTouch && Device.os.ios && Device.os.getNumVersion() < 6) { Device.os.hasTouch = false; } if (Device.browser.WeChat && Device.browser.version < 5.0) { Device.os.hasTouch = false; } Device.browser.getNumVersion = function () { return parseFloat(Device.browser.version); }; Device.browser.isFFCanOcx = function () { return !!Device.browser.firefox && Device.browser.getNumVersion() >= 3.0; }; Device.browser.isCanOcx = function () { return !!Device.os.windows && (!!Device.browser.ie || Device.browser.isFFCanOcx() || !!Device.browser.webkit); }; Device.browser.isNotIESupport = function () { return !!Device.os.windows && (!!Device.browser.webkit || Device.browser.isFFCanOcx()); }; Device.userAgent = {}; Device.userAgent.browserVersion = Device.browser.version; Device.userAgent.osVersion = Device.os.version; if (Device.os.unifiedPC) { if (Device.os.unifiedWindows) Device.os.type = 37;else if (Device.os.unifiedMac) Device.os.type = 38;else Device.os.type = 39; } delete Device.userAgent.version; } detect(window.navigator.userAgent); function canSupportH5Video() { var ua = window.navigator.userAgent, m = null; if (!!Device.os.android) { if (Device.browser.MQQ && Device.browser.getNumVersion() >= 4.2) { return true; } if (ua.indexOf("MI2") != -1) { return true; } if (Device.os.version >= "4" && (m = ua.match(/MicroMessenger/((\d+)\.(\d+))\.(\d+)/))) { if (parseFloat(m[1]) >= 4.2) { return true; } } if (Device.os.version >= "4.1") { return true; } } return false; } function canSupportVideoMp4() { var video = document.createElement("video"); if (typeof video.canPlayType === "function") { if (video.canPlayType("video/mp4; codecs=\"mp4v.20.8\"") === "probably") { return true; } if (video.canPlayType("video/mp4; codecs=\"avc1.42E01E\"") === "probably" || video.canPlayType("video/mp4; codecs=\"avc1.42E01E, mp4a.40.2\"") === "probably") { return true; } } return false; } function canSupportAutoPlay() { if (Device.os.ios && Device.os.getNumVersion() < 10) { return false; } return true; } function isLockdownMode() { if (!Device.os.ios || Device.os.getNumVersion() < 16) { return false; } if (typeof WebAssembly === "undefined" && typeof OfflineAudioContext === "undefined" && typeof WebGLRenderingContext === "undefined") { return true; } return false; } Device.canSupportVideo = canSupportVideoMp4 || canSupportH5Video; Device.canSupportVideoMp4 = canSupportVideoMp4; Device.canSupportH5Video = canSupportH5Video; Device.canSupportAutoPlay = canSupportAutoPlay; Device.isLockdownMode = isLockdownMode; Device.cpVersion = function (version) { var cp = arguments.length > 1 && arguments[1] !== undefined ? arguments[1] : 0; var canEqual = arguments.length > 2 && arguments[2] !== undefined ? arguments[2] : false; var nowVersionStr = Device.os.version; if (!nowVersionStr) return false; var versionArr = version.split("."); var nowVersionArr = nowVersionStr.split("."); for (var i = 0; i < Math.max(nowVersionArr.length, versionArr.length); i++) { var vi = +versionArr[i]; var nvi = +nowVersionArr[i]; if (vi === nvi) continue; if (cp > 0) return vi > nvi; if (cp < 0) return vi < nvi; } return canEqual || cp === 0; }; var onceListeners = window.__wx__eventBus__onceListeners || {}; window.__wx__eventBus__onceListeners === undefined && (window.__wx__eventBus__onceListeners = onceListeners); var permanentListeners = window.__wx__eventBus__permanentListeners || {}; window.__wx__eventBus__permanentListeners === undefined && (window.__wx__eventBus__permanentListeners = permanentListeners); function _createForOfIteratorHelper$1(o, allowArrayLike) { var it = typeof Symbol !== \"undefined\" && o[Symbol.iterator] || o[\"@@iterator\"]; if (!it) { if (Array.isArray(o) || (it = _unsupportedIterableToArray$2(o)) || allowArrayLike && o && typeof o.length === \"number\") { if (it) o = it; var i = 0; var F = function F() {}; return { s: F, n: function n() { if (i >= o.length) return { done: true }; return { done: false, value: o[i++] }; }, e: function e(_e) { throw _e; }, f: F }; } throw new TypeError(\"Invalid attempt to iterate non-iterable instance.\nIn order to be iterable, non-array objects must have a [Symbol.iterator]() method.\"); } var normalCompletion = true, didErr = false, err; return { s: function s() { it = it.call(o); }, n: function n() { var step = it.next(); normalCompletion = step.done; return step; }, e: function e(_e2) { didErr = true; err = _e2; }, f: function f() { try { if (!normalCompletion && it[\"return\"] != null) it[\"return\"](); } finally { if (didErr) throw err; } } }; } function _unsupportedIterableToArray$2(o, minLen) { if (!o) return; if (typeof o === \"string\") return _arrayLikeToArray$2(o, minLen); var n = Object.prototype.toString.call(o).slice(8, -1); if (n === \"Object\" && o.constructor) n = o.constructor.name; if (n === \"Map\" || n === \"Set\") return Array.from(o); if (n === \"Arguments\" || /^(?:Ui|I)nt(?:8|16|32)(?:Clamped)?Array$/.test(n)) return _arrayLikeToArray$2(o, minLen); } function _arrayLikeToArray$2(arr, len) { if (len == null || len > arr.length) len = arr.length; for (var i = 0, arr2 = new Array(len); i < len; i++) arr2[i] = arr[i]; return arr2; } var ua$1 = navigator.userAgent; var is_ios = /(iPhone|iPad|iPod|iOS)/i.test(ua$1); var is_wp = /Windows\sPhone/i.test(ua$1); var is_android$1 = /(Android)/i.test(ua$1); var is_wechat = /MicroMessenger/([\d\.]+)/i.test(ua$1); var is_mac = /mac\sos/i.test(ua$1) && !is_ios; var is_windows = /windows\snt/i.test(ua$1) && !is_wp; var is_mpapp = /MPAPP/([\d\.]+)/i.test(ua$1); var is_ipad = /iPad/i.test(ua$1); var is_windows_wechat = /WindowsWechat/i.test(ua$1); var is_mac_wechat = /MacWechat/i.test(ua$1) || /wechat.*mac os/i.test(ua$1); var is_prefetch = is_wechat && window.WeixinPrefecherJSBridge; var is_donut_app = /SAAASDK/i.test(ua$1); var is_harmony = /OpenHarmony|ArkWeb/i.test(ua$1); var is_linux = /Linux\s/i.test(ua$1); var xweb_match = ua$1.match(/XWEB/([\d.]+)/i); var xweb_version = xweb_match && xweb_match[1] ? parseInt(xweb_match[1], 10) : 0; var is_unified_pc_wechat = /UnifiedPC\w+Wechat/i.test(ua$1); var is_in_miniProgram = is_android$1 && /miniprogram/.test(ua$1.toLowerCase()) || window.__wxjs_environment == "miniprogram"; var is_wx_work = /wxwork/i.test(ua$1); function getUrlParams() { var vars = location.search.substring(1).split("&"); var params = {}; var _iterator = _createForOfIteratorHelper$1(vars), _step; try { for (_iterator.s(); !(_step = _iterator.n()).done;) { var ele = _step.value; var pair = ele.split("="); var key = decodeURIComponent(pair[0]); if (typeof params[key] === "undefined") { params[key] = decodeURIComponent(pair[1]); } } } catch (err) { _iterator.e(err); } finally { _iterator.f(); } return params; } function get() { var reg = /MicroMessenger/([\d\.]+)/i; var ret = ua$1.match(reg); if (ret && ret[1]) { return ret[1]; } return false; } function getMac() { var reg = /MacWechat/([\d\.]+)/i; var ret = ua$1.match(reg); if (ret && ret[1]) { return ret[1]; } return false; } function getMacOS() { var reg = /Mac OS X ([\d_]+)/i; var ret = ua$1.match(reg); if (ret && ret[1]) { return ret[1].replace(/_/g, "."); } return false; } function getWindows() { var reg = /WindowsWechat\(0x(.+?)\)/i; var ret = ua$1.match(reg); if (ret && ret[1]) { return ret[1]; } return false; } function getWxWork() { var reg = /wxwork/([\d\.]+)/i; var ret = ua$1.match(reg); if (ret && ret[1]) { return ret[1]; } return false; } function getMpApp() { var appVersion = [2, 4, 5]; var match = navigator.userAgent.match(/MPAPP/(\d+(\.\d+)*)/); if (match) { appVersion = match[1].split(".").map(function (v) { return Number(v); }); } return appVersion.join("."); } function getUnifiedPcVer() { var versionInfo = navigator.userAgent.match(/UnifiedPC\w+Wechat\(0xf\w{2}(\w+?)\w{2}\)/); if (versionInfo && versionInfo.length === 2) { var version = versionInfo[1]; var mainVersion = getVersionNumber(version.slice(0, 1)); var subVersion = getVersionNumber(version.slice(1, 2)); var subVersion2 = getVersionNumber(version.slice(2, 3)); return [mainVersion, subVersion, subVersion2].join("."); } } function getVersionNumber(hexStr) { return Number(Number(\"0x\".concat(hexStr)).toString(10)); } function getWindowsVersionFormat() { var versionInfo = navigator.userAgent.match(/WindowsWechat\(0x(\w+?)\)/); if (versionInfo && versionInfo.length === 2) { var version = versionInfo[1]; var mainVersion = getVersionNumber(version.slice(1, 2)); var subVersion = getVersionNumber(version.slice(2, 4)); var subVersion2 = getVersionNumber(version.slice(4, 6)); return [mainVersion, subVersion, subVersion2].join("."); } return false; } function getInner() { var reg = /MicroMessenger/[\d\.]+\(0x(.+?)\)/i; var ret = ua$1.match(reg); if (ret && ret[1] && ret[1] != null) { return ret[1]; } if (!ret && /MicroMessenger/[\d\.]+/i.test(ua$1)) { var urlParams = getUrlParams(); if (urlParams.version) { return urlParams.version; } } return false; } var opfunc = { "cp-1": function cp1(a, b) { return a < b; }, cp0: function cp0(a, b) { return a === b; }, cp1: function cp1(a, b) { return a > b; } }; function cpVersion(ver, op, canEq, type) { var mmver = false; switch (type) { case "mac": mmver = getMac(); break; case "windows": mmver = getWindowsVersionFormat(); break; case "wxwork": mmver = getWxWork(); break; case "mpapp": mmver = getMpApp(); break; case "unifiedpc": mmver = getUnifiedPcVer(); break; default: mmver = get(); break; } if (!mmver) { return; } var mmversion = mmver.split("."); var version = ver.split("."); if (!/\d+/g.test(mmversion[mmversion.length - 1])) { mmversion.pop(); } for (var i = 0, len = Math.max(mmversion.length, version.length); i < len; ++i) { var mmv = mmversion[i] || ""; var v = version[i] || ""; var mmvn = parseInt(mmv, 10) || 0; var vn = parseInt(v, 10) || 0; var eq = opfunc.cp0(mmvn, vn); if (eq) { continue; } var cp = opfunc[\"cp\".concat(op)]; return cp(mmvn, vn); } return canEq || op === 0; } function eqVersion(version) { return cpVersion(version, 0); } function gtVersion(version, canEq) { return cpVersion(version, 1, canEq); } function ltVersion(version, canEq) { return cpVersion(version, -1, canEq); } function getPlatform() { if (is_ios) { return "ios"; } if (is_android$1) { return "android"; } if (is_mac) { return "mac_os"; } if (is_windows) { return "windows"; } return "unknown"; } var is_google_play = false; var inner_ver_for_google_play_check = getInner(); if (is_android$1 && inner_ver_for_google_play_check) { var v = \"0x\".concat(inner_ver_for_google_play_check.substr(-2)); if (parseInt(v) >= 64 && parseInt(v) <= 79) { is_google_play = true; } } function compareHexVersion(hexNum) { var innerVersion = getInner(); if (innerVersion && hexNum) { if (typeof hexNum === "string") { hexNum = parseInt(hexNum, 16); } var version = parseInt(innerVersion, 16); return version >= hexNum; } return false; } var Mmversion = { get: get, getMac: getMac, getMacOS: getMacOS, getWindows: getWindows, getInner: getInner, getWxWork: getWxWork, getMpApp: getMpApp, cpVersion: cpVersion, eqVersion: eqVersion, gtVersion: gtVersion, ltVersion: ltVersion, getPlatform: getPlatform, getVersionNumber: getVersionNumber, isWp: is_wp, isIOS: is_ios, isAndroid: is_android$1, isHarmony: is_harmony, isHarmonyWechat: is_harmony && is_wechat && cpVersion("1.0.0", 1, true), isInMiniProgram: is_in_miniProgram, isWechat: is_wechat, isMac: is_mac, isWindows: is_windows, isLinux: is_linux, isMacWechat: is_mac_wechat, isWindowsWechat: is_windows_wechat, isWxWork: is_wx_work, isOnlyWechat: is_wechat && !is_wx_work, isMpapp: is_mpapp, isIPad: is_ipad, isGooglePlay: is_google_play, isPrefetch: is_prefetch, isDonutAPP: is_donut_app, compareHexVersion: compareHexVersion, isPcWechat: is_windows_wechat || is_mac_wechat, xwebVersion: xweb_version, isUnifiedPcWechat: is_unified_pc_wechat }; function _typeof(obj) { \"@babel/helpers - typeof\

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