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id="lq0ucw0" class="text-center"><h5 class="f-f66">掃描下方二維碼下載官方APP</h5><div><img src="https://static.acc5.com/static_acc5/2018/images/app_code.png" alt="app下載二維碼" class="code"><p class="mt-10 f-f66">APP下載</p></div></div></div></div> <div id="py8gdi0" class="inline-block login-btn porela"><a rel="nofollow" href="javascript:;" class="open-login">登錄</a><a rel="nofollow" href="javascript:;" class="active open-regist">注冊</a></div></div></div></div> <main><div><div id="pucp0jr" class="gainsboro-bg fill"><div id="jdln5sa" class="ask-main pro-ask-detail"><div id="0830rpk" class="container"><ol class="breadcrumb"><li><a href="/">會計學(xué)堂</a></li> <li><a href="/wenda/">專業(yè)問答</a></li> <li id="3185zqk" class="active"><a>問答詳情頁</a></li></ol> <div id="58viq88" class="clearfix"><div id="wy35rdx" class="container-left pull-left mb-25"><div id="omjsen3" class="info-content-wrap white-bg-bord"><h1>增值稅普通發(fā)票怎么查詢真?zhèn)?/h1> <div id="3nfd0em" class="source-info"><span id="quhaj88" class="source"> 來源： <a href="/">會計學(xué)堂實務(wù)</a></span> <span id="tf800bd" class="date">2023/05/23</span> <span id="uca5pxk" class="views">2158人查看</span></div> <div id="y3tz0hl" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="gecrp5c" class="source-content mt-20"><p><img class="create-img-i" src="https://al3.acc5.com/fdbbc8788cb13021d0649b0686bae4d7.png" width="800" height="275" border="0" vspace="0" title="增值稅普通發(fā)票怎么查詢真?zhèn)? alt="增值稅普通發(fā)票怎么查詢真?zhèn)? style="width: 800px; height: 275px;" _src="https://al3.acc5.com/fdbbc8788cb13021d0649b0686bae4d7.png"><br></p><p style="text-indent: 2em;">查詢增值稅普通發(fā)票真?zhèn)蔚姆椒ㄍǔＳ?種：</p><p style="text-indent: 2em;">第一種：手機查詢。使用最新版本的“發(fā)票管家”APP，在“發(fā)票查詢”-“查詢發(fā)票”功能入口，錄入發(fā)票的代碼和號碼，即可查詢到發(fā)票的真?zhèn)吻闆r。</p><p style="text-indent: 2em;">第二種：網(wǎng)上查詢。訪問工商部門指定的官網(wǎng)“發(fā)票查驗系統(tǒng)”，進行發(fā)票查詢，可以判斷發(fā)票的真?zhèn)吻闆r。</p><p style="text-indent: 2em;">以上是查詢增值稅普通發(fā)票真?zhèn)蔚膬煞N常用方法，如果使用上述兩種方法查詢后，仍然無法給出確定的結(jié)論，那么也可以使用一些發(fā)票分析工具，根據(jù)發(fā)票上的一些詳細(xì)信息，進行發(fā)票真?zhèn)蔚妮o助判斷，以檢驗發(fā)票的真?zhèn)吻闆r。</p><p style="text-indent: 2em;">拓展知識：發(fā)票是指出具有法定效力的經(jīng)濟憑證，由開票人出具，根據(jù)收付雙方實際發(fā)生的貨物或銷售、服務(wù)行為所開具的書面票據(jù)，具有防偽特性，也可以用于記載納稅人應(yīng)納稅款及交付金額的資料。發(fā)票以稅務(wù)機關(guān)開具的發(fā)票為準(zhǔn)，且需要根據(jù)發(fā)票內(nèi)容確定是否符合稅務(wù)機關(guān)的規(guī)定，發(fā)票真?zhèn)蔚恼_確認(rèn)及時有效的確定，是納稅人保障正當(dāng)?shù)亩愂諜?quán)益的重要手段。<br/></p></div>  <div id="m833d58" class="extend-box" style="display:;"><div id="jddpr31" class="title">擴展知識：</div> <div id="eai8pfh" class="extend-list"> 1. <a target="_blank" href="/ask/question_6680269.html">增值稅普通發(fā)票要怎么查真?zhèn)?/a></div><div id="8obimvt" class="extend-list"> 2. <a target="_blank" href="/ask/question_5849142.html">請問增值稅電子普通發(fā)票需要進入增值稅發(fā)票查詢平臺進行發(fā)票真?zhèn)尾樵儐幔磕男┌l(fā)票需要進行真?zhèn)尾樵儯瑢τ谠鲋刀惼胀òl(fā)票應(yīng)如何管理才能防止重復(fù)報銷</a></div> <div id="pj5z5ai" class="extend-list"> 3. <a target="_blank" 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data-v-e6ac4cdc>根據(jù)稅務(wù)機關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。</span> <span id="56jdwf5" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="e86ifsa" class="container-right pull-right"><div id="yd80am8" class="topic-discuss"><div id="rbzzhf3" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="p51wfc8" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_6680269.html" target="_blank"><p class="ellipsis-3">增值稅普通發(fā)票要怎么查真?zhèn)?/p> <p class="answer"><span id="hvo35js" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="rqkwuhx" 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{layout:"head",data:[{extendToolList:[{label:"查詢",name:"發(fā)票查詢",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F"},{label:"稅",name:"應(yīng)稅貨物或勞務(wù)",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:i,url:"\u002Fask\u002Fquestion_6680269.html"},{name:j,url:"\u002Fask\u002Fquestion_5849142.html"}],aboutQues:[{id:"6680269",title:i,tuid:"9942894",browse_count:"925",addtime:"09-15",status:a,uid:"12711576",reply:"?你好；去國家稅務(wù)局官網(wǎng)或者當(dāng)?shù)囟悇?wù)局官網(wǎng)查看的；發(fā)票查詢；?https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F ??",taketime:"1663217218",cat_id:b,from:"15",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F94\u002F28\u002F94_avatar_middle.jpg?t=1714035575",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F71\u002F15\u002F76_avatar_middle.jpg?t=2026052905",reply_time:"2022-09-15"},{id:"5849142",title:j,tuid:"18499",browse_count:"951",addtime:k,status:a,uid:"150676",reply:"同學(xué)你好\n對的\n是這樣\n2.買一個發(fā)票查重軟件",taketime:"1647500380",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F15\u002F06\u002F76_avatar_middle.jpg?t=1651203194",reply_time:l},{id:8887,adv:m,title:"報考2022年中級會計職稱對學(xué)歷有什么要求？",reply:"報名中級資格考試，除具備基本條件外，還必須具備下列條件之一",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=348"},{id:"5551786",title:"普通發(fā)票真?zhèn)尾樵兊木W(wǎng)站",tuid:"11045701",browse_count:"453",addtime:"01-15",status:a,uid:"13004773",reply:"你好\n你可以通過會計學(xué)堂的網(wǎng)站的\n發(fā)票查詢_發(fā)票真?zhèn)尾樵僟發(fā)票信息查詢-會計學(xué)堂\nhttps:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F",taketime:"1642233905",cat_id:"3",from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F04\u002F57\u002F01_avatar_middle.jpg?t=1651216567",user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FPiajxSqBRaEK8KrGFKAYHMrWM9GJ5Eiaa018nr8uJEaMDczVmv3anmCw\u002F0",reply_time:"2022-01-15"},{id:"5857651",title:n,tuid:"11727690",browse_count:"388",addtime:"03-19",status:a,uid:"12485515",reply:"您好國家稅務(wù)總局全國增值稅發(fā)票查驗平臺",taketime:"1647656193",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F72\u002F76\u002F90_avatar_middle.jpg?t=1714278024",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F48\u002F55\u002F15_avatar_middle.jpg?t=1651217002",reply_time:"2022-03-19"},{id:"8256731",title:n,tuid:"8026978",browse_count:"249",addtime:"03-23",status:a,uid:"9035293",reply:"普通發(fā)票的查詢網(wǎng)站是中國稅務(wù)局的官方網(wǎng)站，地址是http:\u002F\u002Fdzfp.tax.gov.cn\u002F。",taketime:"1679563753",cat_id:b,from:"29",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F008\u002F02\u002F69\u002F78_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F03\u002F52\u002F93_avatar_middle.jpg?t=1651203198",reply_time:"2023-03-23"},{id:"5851601",title:"只有發(fā)票號碼開票日期金額怎么查增值稅普通發(fā)票的真?zhèn)文兀?,tuid:"14337316",browse_count:"597",addtime:k,status:a,uid:"9891247",reply:"登錄全國發(fā)票查詢網(wǎng)站進行真?zhèn)蔚牟轵灐?,taketime:"1647524541",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F33\u002F73\u002F16_avatar_middle.jpg?t=1653535147",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F89\u002F12\u002F47_avatar_middle.jpg?t=1651203422",reply_time:l},{id:"9136438",title:o,tuid:"14059138",browse_count:"429",addtime:"12-31",status:a,uid:p,reply:"國家稅務(wù)總局全國增值稅發(fā)票查驗平臺入口：https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F",taketime:"1703990311",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:q,reply_time:"2023-12-31"},{id:"8657533",title:o,tuid:"11428082",browse_count:"523",addtime:"07-15",status:a,uid:p,reply:"您好，取得增值稅發(fā)票的單位和個人可登錄全國增值稅發(fā)票查驗平臺(https:\u002F\u002Finv-veri.chinatax.gov.cn)，對新系統(tǒng)開具的增值稅專用發(fā)票、增值稅普通發(fā)票、機動車銷售統(tǒng)一發(fā)票和增值稅電子普通發(fā)票的發(fā)票信息進行查驗。單位和個人通過網(wǎng)頁瀏覽器首次登錄平臺時，應(yīng)下載安裝根目錄證書文件，查看平臺提供的發(fā)票查驗操作說明。\n具體種類包括：(1)增值稅專用發(fā)票;(2)增值稅普通發(fā)票(折疊票)、增值稅普通發(fā)票(卷票);(3)增值稅電子普通發(fā)票(含收費公路通行費增值稅電子普通發(fā)票);(4)機動車銷售統(tǒng)一發(fā)票;(5)二手車銷售統(tǒng)一發(fā)票。\n除上述發(fā)票類型以外的其他發(fā)票的查驗途徑可咨詢開具發(fā)票所在地各省12366核實具體查詢途徑。",taketime:"1689350498",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F42\u002F80\u002F82_avatar_middle.jpg?t=1651216693",user_head:q,reply_time:"2023-07-15"},{id:"2154555",title:"去年普票查詢真?zhèn)卧趺床?,tuid:"9936338",browse_count:"1426",addtime:"08-30",status:a,uid:"11034927",reply:"查詢真?zhèn)我絿惥职l(fā)票查驗平臺，查詢密碼就是校驗碼，一般在發(fā)票的備注欄或發(fā)票的左上方，或撥打12366查詢",taketime:"1567152402",cat_id:b,from:"12",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F93\u002F63\u002F38_avatar_middle.jpg?t=1675858583",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F03\u002F49\u002F27_avatar_middle.jpg?t=2026052905",reply_time:"2019-08-30"}],wendaInfor:{detail:{id:94710,title:"增值稅普通發(fā)票怎么查詢真?zhèn)?,summary:"2種查詢增值稅普通發(fā)票真?zhèn)蔚姆椒ǎ菏謾C查詢和網(wǎng)上查詢。另外，可以利用發(fā)票分析工具進行輔助判斷發(fā)票真?zhèn)吻闆r。",cat_id:r,content:"<p><img class="create-img-i" src="https:\u002F\u002Fal3.acc5.com\u002Ffdbbc8788cb13021d0649b0686bae4d7.png" width="800" height="275" border="0" vspace="0" title="增值稅普通發(fā)票怎么查詢真?zhèn)?quot; alt="增值稅普通發(fā)票怎么查詢真?zhèn)?quot; style="width: 800px; height: 275px;" _src="https:\u002F\u002Fal3.acc5.com\u002Ffdbbc8788cb13021d0649b0686bae4d7.png"><br><\u002Fp><p style="text-indent: 2em;">查詢增值稅普通發(fā)票真?zhèn)蔚姆椒ㄍǔＳ?種：<\u002Fp><p style="text-indent: 2em;">第一種：手機查詢。使用最新版本的“發(fā)票管家”APP，在“發(fā)票查詢”-“查詢發(fā)票”功能入口，錄入發(fā)票的代碼和號碼，即可查詢到發(fā)票的真?zhèn)吻闆r。<\u002Fp><p style="text-indent: 2em;">第二種：網(wǎng)上查詢。訪問工商部門指定的官網(wǎng)“發(fā)票查驗系統(tǒng)”，進行發(fā)票查詢，可以判斷發(fā)票的真?zhèn)吻闆r。<\u002Fp><p style="text-indent: 2em;">以上是查詢增值稅普通發(fā)票真?zhèn)蔚膬煞N常用方法，如果使用上述兩種方法查詢后，仍然無法給出確定的結(jié)論，那么也可以使用一些發(fā)票分析工具，根據(jù)發(fā)票上的一些詳細(xì)信息，進行發(fā)票真?zhèn)蔚妮o助判斷，以檢驗發(fā)票的真?zhèn)吻闆r。<\u002Fp><p style="text-indent: 2em;">拓展知識：發(fā)票是指出具有法定效力的經(jīng)濟憑證，由開票人出具，根據(jù)收付雙方實際發(fā)生的貨物或銷售、服務(wù)行為所開具的書面票據(jù)，具有防偽特性，也可以用于記載納稅人應(yīng)納稅款及交付金額的資料。發(fā)票以稅務(wù)機關(guān)開具的發(fā)票為準(zhǔn)，且需要根據(jù)發(fā)票內(nèi)容確定是否符合稅務(wù)機關(guān)的規(guī)定，發(fā)票真?zhèn)蔚恼_確認(rèn)及時有效的確定，是納稅人保障正當(dāng)?shù)亩愂諜?quán)益的重要手段。\u003Cbr\u002F\u003E<\u002Fp>",addtime:"2023\u002F05\u002F23",browse_count:2158,edit_uid:g,is_collect:g,update_time:s,type:t,cover:g,expire_time:1703952000,status:t,time:s,img:"https:\u002F\u002Fal3.acc5.com\u002Ffdbbc8788cb13021d0649b0686bae4d7.png",js_addtime:u,up_time:u,cat:{id:r,name:"實務(wù)"}},next:{id:94711,title:"增值稅普通電子發(fā)票怎么領(lǐng)購"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[{id:15417,title:"增值稅百分之十三怎么計算",summary:v,browse_count:65525,addtime:1596447034,url:"\u002Fwenda\u002Fquestion_15417.html",reply:v},{id:24202,title:"計提并繳納增值稅及附加稅的完整會計分錄",summary:w,browse_count:58144,addtime:1599712758,url:"\u002Fwenda\u002Fquestion_24202.html",reply:w},{id:109,title:"增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么",summary:x,browse_count:49716,addtime:1577088385,url:"\u002Fwenda\u002Fquestion_109.html",reply:x},{id:18919,title:"增值稅未申報或未比對什么意思",summary:y,browse_count:48006,addtime:1597718557,url:"\u002Fwenda\u002Fquestion_18919.html",reply:y},{id:22856,title:"經(jīng)營租賃增值稅稅率是多少",summary:z,browse_count:47456,addtime:1599195004,url:"\u002Fwenda\u002Fquestion_22856.html",reply:z}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_94710.html\",\"appid\":\"1555105112845036\",\"title\":\"增值稅普通發(fā)票怎么查詢真?zhèn)蝄",\"pubDate\":\"2023-05-23T09:40:24\",\"upDate\":\"2023-05-23T09:40:24\",\"data\":{\"WebPage\":{\"headline\":\"增值稅普通發(fā)票怎么查詢真?zhèn)蝄",\"fromSrc\":\"會計學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"2種查詢增值稅普通發(fā)票真?zhèn)蔚姆椒ǎ菏謾C查詢和網(wǎng)上查詢。另外，可以利用發(fā)票分析工具進行輔助判斷發(fā)票真?zhèn)吻闆r。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002Ffdbbc8788cb13021d0649b0686bae4d7.png\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學(xué)堂\",\"jobTitle\":[\"專注會計實操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:A,uid:A,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_94710.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1","2",0,false,"增值稅普通發(fā)票要怎么查真?zhèn)?,"請問增值稅電子普通發(fā)票需要進入增值稅發(fā)票查詢平臺進行發(fā)票真?zhèn)尾樵儐幔磕男┌l(fā)票需要進行真?zhèn)尾樵儯瑢τ谠鲋刀惼胀òl(fā)票應(yīng)如何管理才能防止重復(fù)報銷","03-17","2022-03-17",true,"老師，查詢發(fā)票真?zhèn)蔚木W(wǎng)站是什么？普通發(fā)票","如何查詢增值稅發(fā)票真?zhèn)危?,"16201227","\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQ3auHgzwzM6eoceHn1Gg83ujWSjYcfibdkDNDYib26UJiciaNSMStjCR5Q\u002F0",5,1684806024,1,"2023-05-23T09:40:24","增值稅百分之十三計算：\r\n銷項稅額=銷售額*13%。\r\n銷項稅額=含稅金額\u002F（1+13%）*13%。\r\n不含稅價=價稅合計÷(1+稅率)，\r\n稅額=價稅合計÷(1+稅率)× 稅率。","1、增值稅計提和繳納會計分錄：\r\n計提時：\r\n借：應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。\r\n貸：應(yīng)交稅費—未交增值稅、\r\n下月交納時：\r\n借：應(yīng)交稅費—未交增值稅。\r\n貸：銀行存款。","1、聯(lián)次不同，增值稅專用發(fā)票有3聯(lián)，增值稅普通發(fā)票則分好幾種，1、2、5聯(lián)都有。\r\n2、發(fā)票使用人不同，增值稅專用發(fā)票一般只能由增值稅一般納稅人領(lǐng)購使用，普通發(fā)票由從事經(jīng)營活動并辦理了稅務(wù)登記的各種納稅人使用。\r\n3、作用不同，增值稅專用發(fā)票可以抵扣進項稅，增值稅普通發(fā)票除特殊情況，是不能抵扣進項稅額的。","增值稅未申報或未比對：這句話應(yīng)該是清卡的時候提示的，一般是增值稅沒有申報，或者數(shù)據(jù)比對沒有通過才提示，或者沒有抄稅就先申報，然后清卡。\r\n如果未申報的話，應(yīng)該先申報然后清卡，如果是比對不通過的話，要去稅務(wù)大廳柜面清卡，如果是沒有抄稅就申報的話，要作廢申報，然后抄稅，報稅再清卡。","根據(jù)稅務(wù)機關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" defer></script><script src="/_nuxt/6247b89.js" defer></script><script src="/_nuxt/7965688.js" defer></script><script 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