通(tong)行費(fei)電子票據的(de)(de)開(kai)具對象為辦理ETC卡的(de)(de)客(ke)戶。ETC卡的(de)(de)具體辦理流程和相(xiang)關(guan)要求，請咨詢各省（區、市）ETC客(ke)戶服(fu)務機(ji)構。未(wei)辦理ETC卡的(de)(de)客(ke)戶，仍按原有方式在收費(fei)站(zhan)現(xian)場交納車輛通(tong)行費(fei)和獲取票據。

　　二、通行費電子票據分類

　　（一(yi)）收費(fei)公路通行(xing)(xing)(xing)費(fei)增值(zhi)(zhi)稅(shui)(shui)(shui)電子(zi)普(pu)通發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)（以下簡(jian)稱(cheng)(cheng)通行(xing)(xing)(xing)費(fei)電子(zi)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)）。通行(xing)(xing)(xing)費(fei)電子(zi)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)包括左(zuo)上(shang)角標識(shi)"通行(xing)(xing)(xing)費(fei)"字樣(yang)且稅(shui)(shui)(shui)率(lv)欄次顯示適(shi)用(yong)稅(shui)(shui)(shui)率(lv)或征(zheng)(zheng)收率(lv)的(de)通行(xing)(xing)(xing)費(fei)電子(zi)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)（以下簡(jian)稱(cheng)(cheng)征(zheng)(zheng)稅(shui)(shui)(shui)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)）以及左(zuo)上(shang)角無"通行(xing)(xing)(xing)費(fei)"字樣(yang)，且稅(shui)(shui)(shui)率(lv)欄次顯示"不征(zheng)(zheng)稅(shui)(shui)(shui)"的(de)通行(xing)(xing)(xing)費(fei)電子(zi)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)（以下簡(jian)稱(cheng)(cheng)不征(zheng)(zheng)稅(shui)(shui)(shui)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)）。客戶(hu)通行(xing)(xing)(xing)經(jing)營(ying)性收費(fei)公路，由經(jing)營(ying)管理者開(kai)具征(zheng)(zheng)稅(shui)(shui)(shui)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao),可按(an)規定(ding)用(yong)于增值(zhi)(zhi)稅(shui)(shui)(shui)進(jin)項抵扣；客戶(hu)采取充值(zhi)(zhi)方式預存通行(xing)(xing)(xing)費(fei)，可由ETC客戶(hu)服務機構(gou)開(kai)具不征(zheng)(zheng)稅(shui)(shui)(shui)發(fa)(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)，不可用(yong)于增值(zhi)(zhi)稅(shui)(shui)(shui)進(jin)項抵扣。

　　（二）收費(fei)公(gong)路通(tong)行(xing)費(fei)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)票(piao)據(ju)（電(dian)子）（以下簡稱通(tong)行(xing)費(fei)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)電(dian)子票(piao)據(ju)）。客戶通(tong)行(xing)政(zheng)(zheng)(zheng)(zheng)府還貸(dai)公(gong)路，由經營管(guan)理者開(kai)具(ju)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)部門(men)統一監(jian)制的通(tong)行(xing)費(fei)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)電(dian)子票(piao)據(ju)。通(tong)行(xing)費(fei)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)電(dian)子票(piao)據(ju)先行(xing)選擇部分(fen)地區進行(xing)試(shi)點(dian)。試(shi)點(dian)期間，非試(shi)點(dian)地區暫時開(kai)具(ju)不征稅發票(piao)。試(shi)點(dian)完成后(hou)，在(zai)全國范(fan)圍內(nei)全面實行(xing)通(tong)行(xing)費(fei)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)電(dian)子票(piao)據(ju)。