feat(电子发票): 完善发票创建编辑与票面同步

assets/webui/ofdgo.js

@@ -29,6 +29,7 @@ const settingsElements = Object.fromEntries(["Button", "Panel", "Form", "Title",
 const settings = { sequence: 0, busy: false, page: 0, scope: "document", object: "", path: [], selected: -1, data: null, actions: [], drafts: new Map(), view: "", baseline: {}, suspended: false, invoice: false };
 const invoicePanel = { tab: "basic", entries: [], formats: [], drafts: new Map(), key: "", result: null };
 const invoiceDocuments = new WeakMap();
+const invoiceReferenceStandard = "http://www.ofdspec.org/2016";
 
 let wasmPromise = null;
 let remoteDownload = null;
@@ -5827,7 +5828,7 @@ function renderInvoiceSettings() {
 async function newInvoiceDraft() {
 	if (!state.editing) return;
 	if (invoicePanel.drafts.get("new")?.dirty.size && !window.confirm("放弃尚未应用的新建发票？")) return;
-	const format = invoicePanel.formats.find(value => value.create);
+	const format = invoicePanel.formats.find(value => value.create && value.standard !== invoiceReferenceStandard) || invoicePanel.formats.find(value => value.create);
 	if (!format) throw new Error("暂无可新建票种");
 	const invoice = { kind: format.kind, standard: format.standard, version: format.version, buyer: {}, seller: {}, items: [], facts: [] };
 	const scope = invoiceScope();
@@ -5860,12 +5861,16 @@ function renderInvoiceBasic(container, draft) {
 			invoiceInput(grid, labels[field.field.split(".").at(-1)] || field.label, `Field_${field.field.replaceAll(".", "_")}`, display, value => {
 				invoiceSetValue(draft.invoice, field.field, -1, value);
 				invoiceDirty(draft, "model");
-			}, !state.editing || !(field.editable || !draft.entry && field.field === "currency" && draft.invoice.standard !== "EInvoice") || !!draft.entry && !draft.detail.capabilities?.edit).title = display !== value ? value : field.label;
+			}, !state.editing || !(field.editable || !draft.entry && field.field === "currency" && invoiceIsXBRL(draft.invoice)) || !!draft.entry && !draft.detail.capabilities?.edit).title = display !== value ? value : field.label;
 		}
 	}
 	if (!draft.entry) renderInvoiceAdvanced(container, draft);
 }
 
+function invoiceIsXBRL(invoice) {
+	return invoice.standard?.startsWith("http://xbrl.mof.gov.cn/taxonomy/") || false;
+}
+
 function renderInvoiceAdvanced(container, draft) {
 	const details = document.createElement("details"), summary = document.createElement("summary");
 	summary.textContent = "高级";
@@ -5876,9 +5881,10 @@ function renderInvoiceAdvanced(container, draft) {
 	container.append(details);
 	const formats = invoicePanel.formats.filter(value => value.create);
 	const selected = formats.findIndex(value => value.kind === draft.invoice.kind && value.standard === draft.invoice.standard && value.version === draft.invoice.version);
-	settingsSelect(details, "票种", "InvoiceFormat", formats.map((value, index) => [index, `${{ inv: "增值税", einv: "电子票", atr: "航空票", rai: "铁路票" }[value.kind] || value.kind} · ${value.version} · ${value.standard === "EInvoice" ? "XML" : "XBRL"}`]), selected, async value => {
+	settingsSelect(details, "票种", "InvoiceFormat", formats.map((value, index) => [index, `${{ inv: "增值税", einv: "电子票", atr: "航空票", rai: "铁路票" }[value.kind] || value.kind} · ${value.version} · ${value.standard === invoiceReferenceStandard ? "标引" : invoiceIsXBRL(value) ? "XBRL" : "XML"}`]), selected, async value => {
 		try {
 			const format = formats[Number(value)];
+			if (draft.invoice.standard !== format.standard) draft.options.encoding.schemaRef = "";
 			Object.assign(draft.invoice, { kind: format.kind, standard: format.standard, version: format.version });
 			invoiceDirty(draft, "model");
 			await invoiceRefreshFields(draft);
@@ -5889,7 +5895,7 @@ function renderInvoiceAdvanced(container, draft) {
 	});
 	invoiceInput(details, "名称", "Name", draft.options.name, value => { draft.options.name = value; invoiceDirty(draft, "model"); });
 	const encoding = draft.options.encoding;
-	if (draft.invoice.standard !== "EInvoice") {
+	if (invoiceIsXBRL(draft.invoice)) {
 		invoiceInput(details, "模式", "SchemaRef", encoding.schemaRef, value => { encoding.schemaRef = value; invoiceDirty(draft, "model"); }).title = "schemaRef";
 		for (const [key, label] of [["id", "标识"], ["identifier", "主体"], ["scheme", "方案"], ["instant", "时点"], ["startDate", "起日"], ["endDate", "止日"]]) {
 			invoiceInput(details, label, `Context_${key}`, encoding.context[key], value => { encoding.context[key] = value; invoiceDirty(draft, "model"); }).title = `context.${key}`;
@@ -5913,7 +5919,7 @@ function renderInvoiceAdvanced(container, draft) {
 			renderDocumentSettings();
 		}, false, "InvoiceUnitAdd", details);
 	}
-	for (const [key, label] of [["headerXML", "票头"], ["sellerAuthenticationXML", "认证"], ["taxSupervisionXML", "监制"], ["taxBureauSignatureXML", "签名"]]) {
+	for (const [key, label] of draft.invoice.standard === "EInvoice" ? [["headerXML", "票头"], ["sellerAuthenticationXML", "认证"], ["taxSupervisionXML", "监制"], ["taxBureauSignatureXML", "签名"]] : []) {
 		invoiceInput(details, label, `Fragment_${key}`, draft.fragments[key], value => {
 			draft.fragments[key] = value;
 			invoiceDirty(draft, "model");
@@ -6023,7 +6029,7 @@ function renderInvoiceFields(container, draft) {
 		}
 	}
 	const options = facts.map(({ fact, item }, index) => [index, `${item >= 0 ? `明细${item + 1} · ` : ""}${fact.name || "未命名"}${fact.context ? ` · ${fact.context}` : ""} · ${index + 1}`]);
-	const owners = [...(!draft.entry ? [[-1, "基本"]] : []), ...(draft.invoice.items || []).flatMap((item, index) => !draft.entry || draft.addedItems.has(item) ? [[index, `明细${index + 1}`]] : [])];
+	const owners = [...(!draft.entry && draft.invoice.standard !== invoiceReferenceStandard ? [[-1, "基本"]] : []), ...(draft.invoice.items || []).flatMap((item, index) => !draft.entry || draft.addedItems.has(item) ? [[index, `明细${index + 1}`]] : [])];
 	if (state.editing && owners.length) {
 		if (!owners.some(([index]) => index === draft.factOwner)) draft.factOwner = owners[0][0];
 		settingsSelect(container, "归属", "InvoiceFactOwner", owners, draft.factOwner, value => { draft.factOwner = Number(value); });
@@ -6103,8 +6109,8 @@ function renderInvoiceFields(container, draft) {
 		invoiceDirty(draft, "fields");
 	};
 	invoiceInput(container, "数值", "FactValue", change?.value ?? fact.value, value => update("value", value), !writable, "textarea");
-	invoiceInput(container, "空值", "FactNil", change?.nil ?? fact.nil, value => update("nil", value), !writable, "checkbox");
+	invoiceInput(container, "空值", "FactNil", change?.nil ?? fact.nil, value => update("nil", value), !writable || draft.invoice.standard === invoiceReferenceStandard, "checkbox");
-	if (!fresh) invoiceInput(container, "删除", "FactDelete", change?.delete || false, value => update("delete", value), !writable, "checkbox");
+	if (!fresh) invoiceInput(container, "删除", "FactDelete", change?.delete || false, value => update("delete", value), !writable || draft.invoice.standard === invoiceReferenceStandard, "checkbox");
 	else if (state.editing) settingsButton("删除", () => {
 		const index = Number(field.split(".").at(-1));
 		(item < 0 ? draft.invoice.facts : draft.invoice.items[item].fields).splice(index, 1);
@@ -6115,6 +6121,7 @@ function renderInvoiceFields(container, draft) {
 
 function renderInvoiceAppearance(container, draft) {
 	const capabilities = draft.detail.capabilities || {};
+	const creatingReference = !draft.entry && draft.invoice.standard === invoiceReferenceStandard;
 	const writable = state.editing && !!draft.entry;
 	const fields = (draft.detail.fields || []).filter(field => field.bindable);
 	const choices = fields.map(field => [JSON.stringify([field.field, field.item]), `${field.item >= 0 ? `明细${field.item + 1} · ` : ""}${field.label}`]);
@@ -6179,14 +6186,14 @@ function renderInvoiceAppearance(container, draft) {
 			draft.bindings = draft.bindings.filter(binding => !(JSON.stringify([binding.field, binding.item]) === draft.field && binding.page === draft.page && binding.objectId === draft.object));
 			invoiceDirty(draft, "bindings");
 			renderDocumentSettings();
-		}, !writable || !bound.length, "InvoiceUnbind", actions);
+		}, !writable || !capabilities.bind || !bound.length, "InvoiceUnbind", actions);
 		settingsButton("清空", () => {
 			draft.bindings = [];
 			invoiceDirty(draft, "bindings");
 			renderDocumentSettings();
-		}, !writable || !draft.bindings.length, "InvoiceUnbindAll", actions);
+		}, !writable || !capabilities.bind || !draft.bindings.length, "InvoiceUnbindAll", actions);
 	}
-	if (writable) {
+	if (writable || state.editing && creatingReference) {
 		const details = document.createElement("details"), summary = document.createElement("summary");
 		summary.textContent = "生成";
 		details.className = "invoice-advanced";
@@ -6199,6 +6206,7 @@ function renderInvoiceAppearance(container, draft) {
 		settingsSelect(details, "字体", "InvoiceFont", [["", "选择"], ...fonts.map(font => [font.id, font.fontName || font.familyName || font.id]), ...libraryFonts.map(font => [`file:${font.id}`, font.fullName || font.name])], draft.fontChoice || draft.layout.font, value => {
 			draft.fontChoice = value;
 			draft.layout.font = value.startsWith("file:") ? "" : value;
+			if (creatingReference) invoiceDirty(draft, "model");
 			renderDocumentSettings();
 		});
 		settingsButton("添加", () => openFontFile(el.fontInput), false, "InvoiceAddFont", details);
@@ -6221,7 +6229,7 @@ function renderInvoiceAppearance(container, draft) {
 			else refresh();
 		}, !draft.layout.font || !!fonts.find(font => font.id === draft.layout.font)?.embedded, "InvoiceEmbedFont", details);
 		for (const [key, label] of [["fontSize", "字号"], ["pageWidth", "页宽"], ["pageHeight", "页高"], ["margin", "边距"]]) {
-			const input = invoiceInput(details, label, `Layout_${key}`, draft.layout[key], value => { draft.layout[key] = Number(value); }, false, "number", "mm");
+			const input = invoiceInput(details, label, `Layout_${key}`, draft.layout[key], value => { draft.layout[key] = Number(value); if (creatingReference) invoiceDirty(draft, "model"); }, false, "number", "mm");
 			input.min = key === "margin" ? "0" : "0.01";
 		}
 		settingsButton("生成", async () => {
@@ -6321,6 +6329,7 @@ function readInvoiceFile(accept) {
 
 async function validateInvoiceDraft(draft) {
 	const request = draft.dirty.size ? buildInvoiceRequest(draft) : { invoice: draft.invoice };
+	if (!await prepareInvoiceRequest(draft, request)) return;
 	const result = await callWASM("ofdgoValidateInvoice", JSON.stringify({ ...draft.scope, source: draft.entry?.source, index: draft.entry?.index, digest: draft.detail.digest, ...request }));
 	if (invoiceCurrent() !== draft) return;
 	const appearance = result.appearance || [];
@@ -6334,21 +6343,52 @@ async function validateInvoiceDraft(draft) {
 async function applyInvoiceDraft(draft, synchronize = draft.synchronize) {
 	if (!state.editing || !draft.dirty.size) return;
 	const request = buildInvoiceRequest(draft);
-	request.synchronize = synchronize;
+	request.synchronize = draft.invoice.standard === invoiceReferenceStandard || synchronize;
+	if (!await prepareInvoiceRequest(draft, request)) return;
 	if (request.operation === "replace" && !window.confirm("替换此来源中的全部发票原文？" + invoiceOtherDraftWarning(draft))) return;
 	await commitInvoice(draft, request);
 }
 
+async function prepareInvoiceRequest(draft, request) {
+	if (request.operation !== "create" || draft.invoice.standard !== invoiceReferenceStandard) return true;
+	if (!draft.layout.font && !draft.fontChoice?.startsWith("file:")) {
+		invoicePanel.tab = "appearance";
+		draft.layoutOpen = true;
+		renderDocumentSettings();
+		throw new Error("请选择标引票面字体");
+	}
+	const sequence = settings.sequence, openSeq = state.openSeq;
+	const snapshot = JSON.stringify(request), fontChoice = draft.fontChoice;
+	settingsElements.Form.inert = true;
+	try {
+		if (fontChoice?.startsWith("file:")) {
+			const font = fontManager.editorFonts().find(value => `file:${value.id}` === fontChoice && !value.disabled);
+			if (!font) throw new Error("所选字体不可用");
+			request.fontData = invoiceBase64(await readTextFont(font));
+		}
+		if (sequence !== settings.sequence || openSeq !== state.openSeq || invoiceCurrent() !== draft || !settingsElements.Panel.open || !settings.invoice) return false;
+		if (draft.fontChoice !== fontChoice || JSON.stringify(buildInvoiceRequest(draft)) !== snapshot) throw new Error("内容已变更，请重新应用");
+		return true;
+	} finally {
+		if (sequence === settings.sequence) settingsElements.Form.inert = false;
+	}
+}
+
 function buildInvoiceRequest(draft) {
 	if (draft.dirty.has("xml") && draft.dirty.size > 1) throw new Error("原文替换与其他修改冲突，草稿已保留，请先还原其中一项");
 	if (draft.dirty.has("model") && draft.dirty.has("fields")) throw new Error("基本、明细与原字段不能同时应用，请先还原一项");
 	const section = draft.dirty.has("xml") ? "xml" : "model";
-	const request = { synchronize: draft.synchronize };
+	const request = { synchronize: draft.invoice.standard === invoiceReferenceStandard || draft.synchronize };
 	if (section === "xml") {
 		Object.assign(request, { operation: draft.entry ? "replace" : "import", xml: draft.xml, options: { name: draft.options.name } });
 	} else {
 		const options = structuredClone(draft.options);
-		for (const [key, text] of Object.entries(draft.fragments)) {
+		if (!invoiceIsXBRL(draft.invoice)) options.encoding = {};
+		if (!draft.entry && draft.invoice.standard === invoiceReferenceStandard) {
+			delete options.encoding;
+			options.layout = structuredClone(draft.layout);
+		}
+		for (const [key, text] of draft.invoice.standard === "EInvoice" ? Object.entries(draft.fragments) : []) {
 			options.encoding[key] = invoiceBase64(new TextEncoder().encode(text));
 		}
 		if (!draft.entry) Object.assign(request, { operation: "create", invoice: draft.invoice, options });

internal/webui/wasm.go

@@ -1186,6 +1186,27 @@ func changeDocumentInvoice(args []js.Value) (any, error) {
 	return invoiceEditorInfo{editorInfo: info.(editorInfo), InvoiceResult: result}, nil
 }
 
+// prepareInvoiceLayout 在发票创建事务内导入票面字体，不修改调用方布局
+// 入参: ctx 取消上下文, editor 事务编辑器, request 发票请求
+// 返回: error 字体处理错误
+func prepareInvoiceLayout(ctx context.Context, editor *ofdgo.Editor, request *invoiceRequest) error {
+	if request.Options.Layout == nil || len(request.FontData) == 0 {
+		return nil
+	}
+	layout := *request.Options.Layout
+	request.Options.Layout = &layout
+	file := ofdgo.FontFile{Data: request.FontData}
+	if layout.Font != "" {
+		return editor.EmbedFont(ctx, layout.Font, file, 0)
+	}
+	id, err := editor.AddFont(file, 0)
+	if err != nil {
+		return err
+	}
+	layout.Font = id
+	return nil
+}
+
 // applyInvoiceRequest 校验来源摘要并执行发票操作
 // 入参: ctx 取消上下文, editor 事务编辑器, request 操作参数
 // 返回: ofdgo.InvoiceUpdateResult 提交结果, error 校验或写入错误
@@ -1211,6 +1232,9 @@ func applyInvoiceRequest(ctx context.Context, editor *ofdgo.Editor, request invo
 		case "create", "import":
 			var source ofdgo.InvoiceSource
 			var err error
+			if err = prepareInvoiceLayout(ctx, editor, &request); err != nil {
+				return err
+			}
 			if request.Operation == "create" {
 				source, err = editor.CreateInvoice(ctx, request.Invoice, request.Options)
 			} else {

ofdgo_editor_invoice.go

@@ -103,8 +103,21 @@ func (r *Reader) InvoiceCapabilities(ctx context.Context, source InvoiceSource,
 		return result, fmt.Errorf("invoice index out of range")
 	}
 	if report.Invoices[index].Standard == ofdNamespace2016 {
-		for _, operation := range []string{"create", "edit", "items", "bind", "generate", "sync", "delete"} {
+		result.Create = true
-			result.Reasons[operation] = "对象引用标引仅支持读取和导出"
+		result.Delete = true
+		for _, operation := range []string{"items", "bind", "generate"} {
+			result.Reasons[operation] = "对象引用依赖已有图元，不定义从零业务创建、明细分组或独立票面绑定"
+		}
+		for _, editable := range invoiceReferenceEditability(report.Invoices[index]) {
+			result.Edit = result.Edit || editable
+		}
+		result.Edit = result.Edit && len(report.Issues) == 0
+		result.Sync = result.Edit
+		result.Reasons["edit"] = "需核对原文字，多对象仅支持按原引用顺序及原码点边界等长修改，字体和布局须通过校验"
+		result.Reasons["sync"] = result.Reasons["edit"]
+		if !result.Edit {
+			result.Reasons["edit"] = "没有有效且无共享的文字引用"
+			result.Reasons["sync"] = result.Reasons["edit"]
 		}
 		return result, nil
 	}
@@ -254,6 +267,9 @@ func (e *Editor) CreateInvoice(ctx context.Context, invoice Invoice, options Inv
 	if ctx == nil {
 		ctx = context.Background()
 	}
+	if invoice.Standard == ofdNamespace2016 {
+		return e.createInvoiceReferences(ctx, invoice, options)
+	}
 	encoding := InvoiceEncodingOptions{}
 	if options.Encoding != nil {
 		encoding = *options.Encoding
@@ -272,6 +288,13 @@ func (e *Editor) ImportInvoice(ctx context.Context, data []byte, options Invoice
 	if ctx == nil {
 		ctx = context.Background()
 	}
+	root, err := invoiceXMLTree(ctx, data)
+	if err != nil {
+		return InvoiceSource{}, err
+	}
+	if invoiceReferenceRoot(root) {
+		return e.importInvoiceReferences(ctx, data, options)
+	}
 	report, err := invoiceWritableReport(ctx, data)
 	if err != nil {
 		return InvoiceSource{}, err
@@ -335,6 +358,41 @@ func (e *Editor) UpdateInvoice(ctx context.Context, source InvoiceSource, digest
 	if ctx == nil {
 		ctx = context.Background()
 	}
+	root, err := invoiceXMLTree(ctx, data)
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	if source.Kind == "tag" && invoiceReferenceRoot(root) {
+		var result InvoiceUpdateResult
+		err := e.Transaction(func(next *Editor) error {
+			updated, err := next.ReplaceInvoiceData(ctx, source, digest, data)
+			if err != nil {
+				return err
+			}
+			actual, err := next.ExportInvoice(ctx, updated)
+			if err != nil {
+				return err
+			}
+			result = InvoiceUpdateResult{Source: updated, Digest: InvoiceDigest(actual), Synchronized: true}
+			r, err := next.ReaderContext(ctx)
+			if err != nil {
+				return err
+			}
+			defer r.Close()
+			signed, err := r.hasOutputSignatures(ctx)
+			if err != nil {
+				return err
+			}
+			if signed {
+				result.Issues = append(result.Issues, InvoiceIssue{Code: "signature-recheck-required", Message: "modified signed content requires signature verification", Source: updated})
+			}
+			return ctx.Err()
+		})
+		if err != nil {
+			return InvoiceUpdateResult{}, err
+		}
+		return result, nil
+	}
 	report, err := invoiceWritableReport(ctx, data)
 	if err != nil {
 		return InvoiceUpdateResult{}, err
@@ -367,12 +425,12 @@ func (e *Editor) UpdateInvoice(ctx context.Context, source InvoiceSource, digest
 		}
 		pages := make(map[string]string)
 		for _, entry := range entries {
-			for _, binding := range entry.bindings {
+			for i, binding := range entry.bindings {
 				page, err := next.Page(binding.Page)
 				if err != nil {
 					return err
 				}
-				pages[fmt.Sprintf("%d/%s", entry.index, binding.ObjectID)] = page.ID
+				pages[fmt.Sprintf("%d/%d", entry.index, i)] = page.ID
 			}
 		}
 		updated, err := next.ReplaceInvoiceData(ctx, source, digest, data)
@@ -405,7 +463,7 @@ func (e *Editor) UpdateInvoice(ctx context.Context, source InvoiceSource, digest
 				return err
 			}
 			for i := range entry.bindings {
-				id := pages[fmt.Sprintf("%d/%s", entry.index, entry.bindings[i].ObjectID)]
+				id := pages[fmt.Sprintf("%d/%d", entry.index, i)]
 				page := slices.IndexFunc(next.pages, func(page PageContent) bool { return sameResourceID(page.ID, id) })
 				if page < 0 {
 					return fmt.Errorf("invoice appearance page no longer exists")
@@ -486,6 +544,13 @@ func (e *Editor) EditInvoice(ctx context.Context, source InvoiceSource, digest s
 	if InvoiceDigest(data) != digest {
 		return InvoiceUpdateResult{}, fmt.Errorf("invoice source changed")
 	}
+	root, err := invoiceXMLTree(ctx, data)
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	if source.Kind == "tag" && invoiceReferenceRoot(root) {
+		return e.editInvoiceReferences(ctx, source, digest, changes, synchronize)
+	}
 	changes = slices.Clone(changes)
 	for i := range changes {
 		change := &changes[i]
@@ -524,6 +589,13 @@ func (e *Editor) SetInvoice(ctx context.Context, source InvoiceSource, digest st
 	if InvoiceDigest(data) != digest {
 		return InvoiceUpdateResult{}, fmt.Errorf("invoice source changed")
 	}
+	root, err := invoiceXMLTree(ctx, data)
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	if source.Kind == "tag" && invoiceReferenceRoot(root) {
+		return e.setInvoiceReferences(ctx, source, digest, index, invoice, synchronize)
+	}
 	data, err = UpdateInvoiceXML(ctx, data, index, invoice)
 	if err != nil {
 		return InvoiceUpdateResult{}, err
@@ -682,6 +754,9 @@ func (r *Reader) InvoiceBindings(ctx context.Context, source InvoiceSource, inde
 	if index < 0 || index >= len(report.Invoices) {
 		return nil, fmt.Errorf("invoice index out of range")
 	}
+	if report.Invoices[index].Standard == ofdNamespace2016 {
+		return r.invoiceReferenceBindings(ctx, report.Invoices[index])
+	}
 	entries, err := r.invoiceBindings(ctx, source, InvoiceDigest(data), true)
 	if err != nil {
 		return nil, err
@@ -712,6 +787,9 @@ func (r *Reader) CheckInvoiceAppearance(ctx context.Context, source InvoiceSourc
 	if index < 0 || index >= len(report.Invoices) {
 		return nil, fmt.Errorf("invoice index out of range")
 	}
+	if report.Invoices[index].Standard == ofdNamespace2016 {
+		return slices.Clone(report.Issues), ctx.Err()
+	}
 	bindings, err := r.InvoiceBindings(ctx, source, index)
 	if err != nil {
 		return nil, err

ofdgo_editor_structure.go

@@ -40,9 +40,11 @@ func (e *Editor) pruneStructureReferences(ctx context.Context, parts map[string]
 	if err != nil {
 		return err
 	}
-	if !slices.ContainsFunc(tags, func(tag CustomTag) bool {
+	knownTags, err := e.source.reader.structureReferenceTags(ctx, tags)
-		return structureOfficial(tag, tag.NameSpace)
+	if err != nil {
-	}) {
+		return err
+	}
+	if !slices.Contains(knownTags, true) {
 		return nil
 	}
 	pages := make(map[string]bool, len(e.pages))
@@ -185,8 +187,8 @@ func (e *Editor) pruneStructureReferences(ctx context.Context, parts map[string]
 		return nil
 	}
 	protected := make(map[string]bool)
-	for _, tag := range tags {
+	for index, tag := range tags {
-		if !structureOfficial(tag, tag.NameSpace) {
+		if !knownTags[index] {
 			protected[e.source.reader.ResPath(tag.FileLoc)] = true
 		}
 	}
@@ -194,7 +196,7 @@ func (e *Editor) pruneStructureReferences(ctx context.Context, parts map[string]
 	originals := make(map[string][]byte)
 	redirects := make(map[int]string)
 	for index, tag := range tags {
-		if !structureOfficial(tag, tag.NameSpace) {
+		if !knownTags[index] {
 			continue
 		}
 		name := e.source.reader.ResPath(tag.FileLoc)
@@ -421,7 +423,11 @@ func (e *Editor) annotationStructureSource(page int, wanted map[string]bool) (*e
 	if err != nil {
 		return nil, err
 	}
-	if !slices.ContainsFunc(tags, func(tag CustomTag) bool { return structureOfficial(tag, tag.NameSpace) }) {
+	knownTags, err := base.reader.structureReferenceTags(context.Background(), tags)
+	if err != nil {
+		return nil, err
+	}
+	if !slices.Contains(knownTags, true) {
 		return base, nil
 	}
 	if _, err := base.reader.Doc(); err != nil {
@@ -461,7 +467,13 @@ func rewriteStructureReferences(ctx context.Context, data []byte, tag CustomTag,
 		return nil, err
 	}
 	if !structureOfficial(tag, root.name.Space) {
-		return data, nil
+		structure, err := parseStructure(ctx, data, tag)
+		if err != nil {
+			return nil, err
+		}
+		if !structureInvoiceReferences(structure) {
+			return data, nil
+		}
 	}
 	var patches []editorXMLPatch
 	count := 0
@@ -528,9 +540,13 @@ func (m *editorPageImport) structures() ([]byte, error) {
 	if err != nil {
 		return nil, err
 	}
+	knownTags, err := m.reader.structureReferenceTags(m.ctx, tags)
+	if err != nil {
+		return nil, err
+	}
 	var entries []byte
 	for i, tag := range tags {
-		if !structureOfficial(tag, tag.NameSpace) {
+		if !knownTags[i] {
 			continue
 		}
 		data, err := m.readFile(m.reader.ResPath(tag.FileLoc))

ofdgo_editor_structure_content.go

@@ -153,7 +153,11 @@ func (e *Editor) AddStructureNode(index int, parent []int, node StructureNode) (
 		if err != nil {
 			return nil, err
 		}
-		if structureOfficial(tag, root.name.Space) && target.name.Space == root.name.Space && target.name.Local == "ObjectRef" {
+		structure, err := parseStructure(context.Background(), data, tag)
+		if err != nil {
+			return nil, err
+		}
+		if (structureOfficial(tag, root.name.Space) || structureInvoiceReferences(structure)) && target.name.Space == root.name.Space && target.name.Local == "ObjectRef" {
 			return nil, fmt.Errorf("ObjectRef cannot contain child nodes")
 		}
 		content := bytes.Clone(encoded)
@@ -213,7 +217,11 @@ func (e *Editor) SetStructureReferences(index int, path []int, references []Stru
 		if err != nil {
 			return nil, err
 		}
-		if !structureOfficial(tag, root.name.Space) || node.name.Local == "ObjectRef" {
+		structure, err := parseStructure(context.Background(), data, tag)
+		if err != nil {
+			return nil, err
+		}
+		if !(structureOfficial(tag, root.name.Space) || structureInvoiceReferences(structure)) || node.name.Local == "ObjectRef" {
 			return nil, fmt.Errorf("custom tag does not support ObjectRef binding")
 		}
 		for parent := node; parent != nil; parent = parent.parent {
@@ -426,7 +434,7 @@ func (e *Editor) validateStructureReferences(root *StructureNode, tag CustomTag,
 		}
 		return nil
 	}
-	if err := collect(root, structureOfficial(tag, root.Namespace)); err != nil {
+	if err := collect(root, structureOfficial(tag, root.Namespace) || structureInvoiceReferences(root)); err != nil {
 		return nil, err
 	}
 	if len(refs) == 0 {

ofdgo_invoice_layout.go

@@ -180,11 +180,16 @@ func invoiceLayoutFactVisible(invoice Invoice, fact InvoiceFact) bool {
 // 入参: value 发票，fact 原始字段
 // 返回: 公共字段关联及是否明确映射
 func invoiceEDRMFactBinding(value Invoice, fact InvoiceFact) (InvoiceBinding, bool) {
-	if value.Standard != invoiceEDRM || fact.Namespace != invoiceEDRM {
+	if value.Standard != invoiceEDRM && value.Standard != ofdNamespace2016 || fact.Namespace != value.Standard {
 		return InvoiceBinding{}, false
 	}
 	var path strings.Builder
-	for _, segment := range strings.Split(strings.TrimPrefix(strings.ReplaceAll(fact.Source.NodePath, "{"+invoiceEDRM+"}", "{}"), "/"), "/") {
+	nodePath := strings.ReplaceAll(fact.Source.NodePath, "{"+invoiceEDRM+"}", "{}")
+	if value.Standard == ofdNamespace2016 {
+		nodePath = strings.Replace(nodePath, "/root[1]", "/eInvoice[1]", 1)
+		nodePath = strings.ReplaceAll(nodePath, "/", "/{}")
+	}
+	for _, segment := range strings.Split(strings.TrimPrefix(nodePath, "/"), "/") {
 		name, index, ok := strings.Cut(segment, "[")
 		if !ok || !strings.HasPrefix(name, "{}") || !strings.HasSuffix(index, "]") {
 			return InvoiceBinding{}, false
@@ -499,6 +504,9 @@ func invoiceLayoutText(text *TextObject, value string, metrics FontMetrics) (flo
 		bottom = math.Max(bottom, y+float64(descender)*unit)
 		for _, char := range textCodeRunes(code.Value) {
 			glyph := metrics.GlyphIndex(char)
+			if glyph == 0 {
+				return 0, fmt.Errorf("invoice font has no glyph for %U", char)
+			}
 			var bounds Box
 			if provider, ok := metrics.(FontGlyphBounds); ok {
 				bounds, err = provider.GlyphBounds(glyph, text.Size)

ofdgo_invoice_source.go

@@ -21,9 +21,12 @@ import (
 	"encoding/hex"
 	"encoding/xml"
 	"fmt"
+	"reflect"
+	"slices"
 	"strconv"
 	"strings"
 	"time"
+	"unicode/utf8"
 )
 
 // InvoiceDigest 计算原始导出数据的SHA256摘要
@@ -236,7 +239,15 @@ func (e *Editor) ExportInvoice(ctx context.Context, source InvoiceSource) ([]byt
 	if e == nil || e.source == nil {
 		return nil, fmt.Errorf("invoice source not found")
 	}
-	return e.source.reader.ExportInvoice(ctx, source)
+	if len(e.pages) == 0 {
+		return e.source.reader.ExportInvoice(invoiceWriteContext(ctx), source)
+	}
+	r, err := e.ReaderContext(invoiceWriteContext(ctx))
+	if err != nil {
+		return nil, err
+	}
+	defer r.Close()
+	return r.ExportInvoice(ctx, source)
 }
 
 // ReplaceInvoiceData 仅替换选中声明，独立资源写时复制，旧数据允许诊断而新数据必须无诊断
@@ -273,24 +284,35 @@ func (e *Editor) changeInvoiceSource(ctx context.Context, source InvoiceSource,
 	if InvoiceDigest(old) != digest {
 		return InvoiceSource{}, fmt.Errorf("invoice source has changed")
 	}
+	objectReference := false
 	if source.Kind == "tag" {
 		root, err := invoiceXMLTree(ctx, old)
 		if err != nil {
 			return InvoiceSource{}, err
 		}
-		if root.name.Space == ofdNamespace2016 && root.name.Local == "root" && invoiceObjectReferences(root) {
+		objectReference = invoiceReferenceRoot(root)
-			return InvoiceSource{}, fmt.Errorf("object reference invoice is read-only")
-		}
 	}
 	if !remove {
 		if len(data) > invoiceXMLLimit {
 			return InvoiceSource{}, fmt.Errorf("invoice data limit exceeded")
 		}
-		if _, err := invoiceWritableReport(ctx, data); err != nil {
+		if objectReference {
-			return InvoiceSource{}, err
+			r, err := e.ReaderContext(ctx)
-		}
+			if err != nil {
-		if err := invoiceValidateXMLWrite(ctx, old, data); err != nil {
+				return InvoiceSource{}, err
-			return InvoiceSource{}, err
+			}
+			_, err = r.invoiceReferenceReport(ctx, data)
+			r.Close()
+			if err != nil {
+				return InvoiceSource{}, err
+			}
+		} else {
+			if _, err := invoiceWritableReport(ctx, data); err != nil {
+				return InvoiceSource{}, err
+			}
+			if err := invoiceValidateXMLWrite(ctx, old, data); err != nil {
+				return InvoiceSource{}, err
+			}
 		}
 		if bytes.Equal(old, data) {
 			return source, ctx.Err()
@@ -473,3 +495,477 @@ func (r *Reader) invoiceSourceNode(ctx context.Context, source InvoiceSource) (s
 	}
 	return name, data, selected, reference, ctx.Err()
 }
+
+// invoiceReferenceReport 校验当前文档中可解引用的发票标引，不将对象标识作为业务值
+// 入参: ctx 取消上下文, data 标引原文
+// 返回: InvoiceReport 解引用结果, error 格式或引用错误
+func (r *Reader) invoiceReferenceReport(ctx context.Context, data []byte) (InvoiceReport, error) {
+	root, err := invoiceXMLTree(ctx, data)
+	if err != nil {
+		return InvoiceReport{}, err
+	}
+	if !invoiceReferenceRoot(root) {
+		return InvoiceReport{}, fmt.Errorf("expected an OFD object reference invoice")
+	}
+	report, err := r.readInvoiceXML(ctx, data, InvoiceSource{Kind: "tag"})
+	if err != nil {
+		return InvoiceReport{}, err
+	}
+	if len(report.Invoices) != 1 || len(report.Invoices[0].Facts) == 0 || len(report.Issues) != 0 {
+		return InvoiceReport{}, fmt.Errorf("invoice object references are missing, ambiguous or invalid")
+	}
+	return report, nil
+}
+
+// importInvoiceReferences 将已有页面的有效引用创建为独立标引，保留原始XML扩展
+// 入参: ctx 取消上下文, data 标引原文, options 创建选项
+// 返回: InvoiceSource 标引来源, error 校验或提交错误
+func (e *Editor) importInvoiceReferences(ctx context.Context, data []byte, options InvoiceCreateOptions) (InvoiceSource, error) {
+	if options.Layout != nil || options.Encoding != nil {
+		return InvoiceSource{}, fmt.Errorf("object reference import requires existing pages and no encoding options")
+	}
+	var source InvoiceSource
+	err := e.Transaction(func(next *Editor) error {
+		r, err := next.ReaderContext(ctx)
+		if err != nil {
+			return err
+		}
+		_, err = r.invoiceReferenceReport(ctx, data)
+		r.Close()
+		if err != nil {
+			return err
+		}
+		root, err := parseStructure(ctx, data, CustomTag{TypeID: structureTypeOfficial, NameSpace: ofdNamespace2016})
+		if err != nil {
+			return err
+		}
+		index, err := next.AddStructure(CustomTag{TypeID: "root", NameSpace: ofdNamespace2016}, *root)
+		if err != nil {
+			return err
+		}
+		if err := next.editStructure(index, func(_ []byte, _ *editorXML, _ CustomTag) ([]byte, error) { return bytes.Clone(data), nil }); err != nil {
+			return err
+		}
+		r, err = next.ReaderContext(ctx)
+		if err != nil {
+			return err
+		}
+		defer r.Close()
+		tags, err := r.CustomTagsContext(ctx)
+		if err != nil {
+			return err
+		}
+		source = InvoiceSource{Kind: "tag", ID: strconv.Itoa(index), FileLoc: r.ResPath(tags[index].FileLoc)}
+		_, err = r.ExportInvoice(ctx, source)
+		return err
+	})
+	if err != nil {
+		return InvoiceSource{}, err
+	}
+	return source, nil
+}
+
+// invoiceReferenceBindings 解析唯一单对象事实的固有绑定，不猜测多对象文字分配
+// 入参: ctx 取消上下文, invoice 解引用发票
+// 返回: []InvoiceBinding 事实关联, error 文档读取错误
+func (r *Reader) invoiceReferenceBindings(ctx context.Context, invoice Invoice) ([]InvoiceBinding, error) {
+	doc, err := r.DocContext(ctx)
+	if err != nil {
+		return nil, err
+	}
+	pages := signaturePageNumbers(doc)
+	counts := make(map[string]int)
+	for _, fact := range invoice.Facts {
+		for _, ref := range fact.References {
+			for _, id := range ref.ObjectIDs {
+				counts[editorResourceID(ref.PageID)+"/"+editorResourceID(id)]++
+			}
+		}
+	}
+	var bindings []InvoiceBinding
+	for i, fact := range invoice.Facts {
+		if len(fact.References) != 1 || len(fact.References[0].ObjectIDs) != 1 {
+			continue
+		}
+		ref := fact.References[0]
+		page, _ := resourceValue(pages, ref.PageID)
+		if page == 0 || counts[editorResourceID(ref.PageID)+"/"+editorResourceID(ref.ObjectIDs[0])] != 1 {
+			continue
+		}
+		bindings = append(bindings, InvoiceBinding{Field: fmt.Sprintf("facts.%d", i), Item: -1, Page: page - 1, ObjectID: ref.ObjectIDs[0]})
+	}
+	return bindings, ctx.Err()
+}
+
+// invoiceReferenceEditability 一次计数并生成无共享引用的事实能力，字体和布局仍由事务预检
+// 入参: invoice 发票
+// 返回: []bool 与事实索引对应的编辑条件
+func invoiceReferenceEditability(invoice Invoice) []bool {
+	counts := make(map[string]int)
+	for _, fact := range invoice.Facts {
+		for _, ref := range fact.References {
+			for _, id := range ref.ObjectIDs {
+				counts[editorResourceID(ref.PageID)+"/"+editorResourceID(id)]++
+			}
+		}
+	}
+	result := make([]bool, len(invoice.Facts))
+	for i, fact := range invoice.Facts {
+		result[i] = len(fact.References) != 0
+		for _, ref := range fact.References {
+			result[i] = result[i] && editorResourceID(ref.PageID) != "" && len(ref.ObjectIDs) != 0
+			for _, id := range ref.ObjectIDs {
+				result[i] = result[i] && editorResourceID(id) != "" && counts[editorResourceID(ref.PageID)+"/"+editorResourceID(id)] == 1
+			}
+		}
+	}
+	return result
+}
+
+// editInvoiceReferences 原子修改引用目标并重新解引用校验，XML摘要外必须核对原文字
+// 入参: ctx 取消上下文, source 来源, digest 标引摘要, changes 事实修改, synchronize 必须为真
+// 返回: InvoiceUpdateResult 同步结果, error 冲突、布局或提交错误
+func (e *Editor) editInvoiceReferences(ctx context.Context, source InvoiceSource, digest string, changes []InvoiceFieldChange, synchronize bool) (InvoiceUpdateResult, error) {
+	if !synchronize {
+		return InvoiceUpdateResult{}, fmt.Errorf("object reference values are page text and require synchronization")
+	}
+	var result InvoiceUpdateResult
+	err := e.Transaction(func(next *Editor) error {
+		r, err := next.ReaderContext(ctx)
+		if err != nil {
+			return err
+		}
+		defer r.Close()
+		data, err := r.ExportInvoice(ctx, source)
+		if err != nil {
+			return err
+		}
+		if digest == "" || InvoiceDigest(data) != digest {
+			return fmt.Errorf("invoice source changed")
+		}
+		report, err := r.invoiceReferenceReport(ctx, data)
+		if err != nil {
+			return err
+		}
+		invoice := report.Invoices[0]
+		invoice.Facts = slices.Clone(invoice.Facts)
+		bindings, err := r.invoiceReferenceBindings(ctx, invoice)
+		if err != nil {
+			return err
+		}
+		var selected []InvoiceBinding
+		var singles []InvoiceBinding
+		joint := make(map[int][]InvoiceBinding)
+		editable := invoiceReferenceEditability(invoice)
+		seen := make(map[int]bool)
+		for _, change := range changes {
+			if change.Source.Kind != "" && change.Source.Kind != source.Kind || change.Source.ID != "" && change.Source.ID != source.ID || change.Source.FileLoc != "" && change.Source.FileLoc != source.FileLoc || change.Revision != "" && change.Revision != digest {
+				return fmt.Errorf("invoice field belongs to another source or revision")
+			}
+			index := slices.IndexFunc(invoice.Facts, func(fact InvoiceFact) bool { return fact.Source.NodePath == change.Source.NodePath })
+			if index < 0 || seen[index] || change.Delete || change.Nil || change.ExpectedNil != nil && *change.ExpectedNil || change.ExpectedValue == nil || *change.ExpectedValue != invoice.Facts[index].Value {
+				return fmt.Errorf("object reference edit requires a unique fact and matching expected text")
+			}
+			seen[index] = true
+			if change.Value == invoice.Facts[index].Value {
+				continue
+			}
+			if !editable[index] {
+				return fmt.Errorf("invoice text object is shared by multiple facts")
+			}
+			binding := slices.IndexFunc(bindings, func(binding InvoiceBinding) bool { return binding.Field == fmt.Sprintf("facts.%d", index) })
+			value, err := invoiceReferenceDisplay(invoice, invoice.Facts[index], change.Value)
+			if err != nil {
+				return err
+			}
+			if binding >= 0 {
+				selected = append(selected, bindings[binding])
+				singles = append(singles, bindings[binding])
+			} else {
+				fact := invoice.Facts[index]
+				if utf8.RuneCountInString(value) != utf8.RuneCountInString(fact.Value) || value == "" {
+					return fmt.Errorf("multiple invoice references require equal-length positioned replacement")
+				}
+				for _, ref := range fact.References {
+					page := slices.IndexFunc(next.pages, func(page PageContent) bool { return sameResourceID(page.ID, ref.PageID) })
+					if page < 0 {
+						return fmt.Errorf("invoice reference page not found")
+					}
+					for _, id := range ref.ObjectIDs {
+						item := InvoiceBinding{Field: fmt.Sprintf("facts.%d", index), Item: -1, Page: page, ObjectID: id}
+						joint[index] = append(joint[index], item)
+						selected = append(selected, item)
+					}
+				}
+			}
+			invoice.Facts[index].Value = value
+		}
+		structures, err := r.StructureContext(ctx)
+		if err != nil {
+			return err
+		}
+		for i, structure := range structures {
+			if strconv.Itoa(i) == source.ID {
+				continue
+			}
+			if structure.Error != "" {
+				return fmt.Errorf("cannot verify shared invoice references")
+			}
+			var check func(*StructureNode) error
+			check = func(node *StructureNode) error {
+				if node == nil {
+					return nil
+				}
+				for _, ref := range node.References {
+					for _, binding := range selected {
+						if sameResourceID(next.pages[binding.Page].ID, ref.PageID) {
+							for _, id := range ref.ObjectIDs {
+								if sameResourceID(id, binding.ObjectID) {
+									return fmt.Errorf("invoice text object is referenced by another structure")
+								}
+							}
+						}
+					}
+				}
+				for j := range node.Children {
+					if err := check(&node.Children[j]); err != nil {
+						return err
+					}
+				}
+				return ctx.Err()
+			}
+			if err := check(structure.Root); err != nil {
+				return err
+			}
+		}
+		for i, fact := range report.Invoices[0].Facts {
+			if len(joint[i]) == 0 {
+				continue
+			}
+			value := []rune(invoice.Facts[i].Value)
+			offset := 0
+			var original strings.Builder
+			for _, binding := range joint[i] {
+				object, err := next.Object(binding.Page, binding.ObjectID)
+				if err != nil || object.Type != "TextObject" {
+					return fmt.Errorf("joint invoice reference requires text objects")
+				}
+				text := object.TextObject.Text()
+				original.WriteString(text)
+				end := offset + utf8.RuneCountInString(text)
+				if end > len(value) {
+					return fmt.Errorf("invoice reference text length changed")
+				}
+				replacement := string(value[offset:end])
+				offset = end
+				if text == replacement {
+					continue
+				}
+				analysis, err := next.AnalyzeTextSelection(binding.Page, TextSelection{IDs: []string{binding.ObjectID}})
+				if err != nil {
+					return err
+				}
+				if analysis.Text != text {
+					return fmt.Errorf("invoice reference requires explicit line break mapping")
+				}
+				if err := next.UpdateTextSelection(binding.Page, analysis.Selection, TextSelectionEdit{End: utf8.RuneCountInString(text), Text: replacement}); err != nil {
+					return err
+				}
+			}
+			if original.String() != fact.Value || offset != len(value) {
+				return fmt.Errorf("invoice reference text changed")
+			}
+		}
+		if err := next.SyncInvoicePages(ctx, invoice, singles); err != nil {
+			return err
+		}
+		view, err := next.ReaderContext(ctx)
+		if err != nil {
+			return err
+		}
+		defer view.Close()
+		verified, err := view.invoiceReferenceReport(ctx, data)
+		if err != nil {
+			return err
+		}
+		for i := range invoice.Facts {
+			if verified.Invoices[0].Facts[i].Value != invoice.Facts[i].Value {
+				return fmt.Errorf("invoice text failed to round-trip after synchronization")
+			}
+		}
+		result = InvoiceUpdateResult{Source: source, Digest: digest, Synchronized: true}
+		signed, err := view.hasOutputSignatures(ctx)
+		if err != nil {
+			return err
+		}
+		if signed {
+			result.Issues = append(result.Issues, InvoiceIssue{Code: "signature-recheck-required", Message: "modified signed content requires signature verification", Source: source})
+		}
+		return ctx.Err()
+	})
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	return result, nil
+}
+
+// invoiceReferenceDisplay 保留金额符号及已识别日期的显示格式，不改写引用结构
+// 入参: invoice 原发票, fact 原事实, value 新业务值
+// 返回: string 显示文字, error 值格式错误
+func invoiceReferenceDisplay(invoice Invoice, fact InvoiceFact, value string) (string, error) {
+	binding, ok := invoiceEDRMFactBinding(invoice, fact)
+	if !ok {
+		return value, nil
+	}
+	switch binding.Field {
+	case "amount", "taxAmount", "totalAmount":
+		old := strings.TrimSpace(fact.Value)
+		prefix := ""
+		for _, symbol := range []string{"¥", "￥"} {
+			if strings.HasPrefix(old, symbol) {
+				prefix = symbol
+			}
+		}
+		value = strings.TrimSpace(strings.TrimLeft(strings.TrimSpace(value), "¥￥"))
+		if invoiceDecimal(value) == nil {
+			return "", fmt.Errorf("invalid invoice amount")
+		}
+		return prefix + value, nil
+	case "date":
+		layouts := []string{"2006年01月02日", "2006-01-02", "20060102", "2006/01/02"}
+		for _, layout := range layouts {
+			if _, err := time.Parse(layout, fact.Value); err == nil {
+				for _, input := range layouts {
+					if date, err := time.Parse(input, value); err == nil {
+						return date.Format(layout), nil
+					}
+				}
+				return "", fmt.Errorf("invalid invoice date")
+			}
+		}
+		return "", fmt.Errorf("invoice date display format is unknown")
+	}
+	return value, nil
+}
+
+// setInvoiceReferences 将已有摘要字段变化映射回唯一事实，原Facts作为图元旧值基线
+// 入参: ctx 取消上下文, source 来源, digest 标引摘要, index 发票索引, invoice 新业务值, synchronize 是否同步
+// 返回: InvoiceUpdateResult 同步结果, error 不可表达字段或提交错误
+func (e *Editor) setInvoiceReferences(ctx context.Context, source InvoiceSource, digest string, index int, invoice Invoice, synchronize bool) (InvoiceUpdateResult, error) {
+	if index != 0 {
+		return InvoiceUpdateResult{}, fmt.Errorf("invoice index out of range")
+	}
+	r, err := e.ReaderContext(ctx)
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	defer r.Close()
+	report, err := r.ReadInvoice(ctx, source)
+	if err != nil {
+		return InvoiceUpdateResult{}, err
+	}
+	if len(report.Invoices) != 1 {
+		return InvoiceUpdateResult{}, fmt.Errorf("object reference invoice not found")
+	}
+	before := report.Invoices[0]
+	if !reflect.DeepEqual(invoice.Facts, before.Facts) || !reflect.DeepEqual(invoice.Items, before.Items) {
+		return InvoiceUpdateResult{}, fmt.Errorf("object reference SetInvoice requires unchanged original facts and items; use EditInvoice for fact edits")
+	}
+	var changes []InvoiceFieldChange
+	for _, field := range invoiceLayoutFields(invoice) {
+		value, err := invoiceBindingValue(before, InvoiceBinding{Field: field.field, Item: field.item})
+		if err != nil {
+			return InvoiceUpdateResult{}, err
+		}
+		if value == field.value {
+			continue
+		}
+		match := -1
+		for i, fact := range before.Facts {
+			binding, ok := invoiceEDRMFactBinding(before, fact)
+			if ok && binding.Field == field.field && binding.Item == field.item {
+				if match >= 0 {
+					return InvoiceUpdateResult{}, fmt.Errorf("invoice summary field is ambiguous")
+				}
+				match = i
+			}
+		}
+		if match < 0 {
+			return InvoiceUpdateResult{}, fmt.Errorf("invoice field %s has no object reference", field.field)
+		}
+		fact := before.Facts[match]
+		changes = append(changes, InvoiceFieldChange{Source: fact.Source, Value: field.value, ExpectedValue: &fact.Value})
+	}
+	return e.editInvoiceReferences(ctx, source, digest, changes, synchronize)
+}
+
+// createInvoiceReferences 按已知样例摘要字段生成信息页和真实标引，不推定税务业务创建规范
+// 入参: ctx 取消上下文, invoice 摘要数据, options 必填票面字体和排版
+// 返回: InvoiceSource 标引来源, error 不可表达字段、排版或提交错误
+func (e *Editor) createInvoiceReferences(ctx context.Context, invoice Invoice, options InvoiceCreateOptions) (InvoiceSource, error) {
+	if options.Layout == nil || options.Layout.Font == "" || options.Encoding != nil {
+		return InvoiceSource{}, fmt.Errorf("object reference creation requires Editor.CreateInvoice with Layout.Font and no standalone encoding")
+	}
+	if invoice.Kind != "inv" || invoice.Version != "1.0" || invoice.Number == "" || len(invoice.Facts) != 0 || len(invoice.Items) != 0 || len(invoice.Sources) != 0 {
+		return InvoiceSource{}, fmt.Errorf("object reference creation supports version 1.0 invoice summaries without existing facts, sources or inferred item groups")
+	}
+	paths := make(map[string]string)
+	probe := Invoice{Standard: ofdNamespace2016}
+	for _, path := range invoiceEDRMPaths() {
+		field, _ := invoiceEDRMField(&probe, nil, path)
+		if field == nil {
+			continue
+		}
+		*field = "mapped"
+		for _, candidate := range invoiceLayoutFields(probe) {
+			if candidate.value == "mapped" {
+				paths[candidate.field] = strings.TrimPrefix(path, "/eInvoice/")
+			}
+		}
+		*field = ""
+	}
+	for _, field := range invoiceLayoutFields(invoice) {
+		if field.value != "" && field.field != "kind" && field.field != "standard" && field.field != "version" && paths[field.field] == "" {
+			return InvoiceSource{}, fmt.Errorf("object reference sample cannot represent field %s", field.field)
+		}
+	}
+	issues, err := ValidateInvoice(ctx, invoice)
+	if err != nil {
+		return InvoiceSource{}, err
+	}
+	if len(issues) != 0 {
+		return InvoiceSource{}, fmt.Errorf("invalid object reference invoice: %s", issues[0].Message)
+	}
+	var source InvoiceSource
+	err = e.Transaction(func(next *Editor) error {
+		display := invoice
+		display.Kind, display.Standard, display.Version = "", "", ""
+		bindings, err := next.AppendInvoicePages(ctx, display, *options.Layout)
+		if err != nil {
+			return err
+		}
+		root := StructureNode{Name: "root", Namespace: ofdNamespace2016, Attributes: []StructureAttribute{{Name: "version", Value: "1.0"}}}
+		for _, binding := range bindings {
+			node := &root
+			for _, name := range strings.Split(paths[binding.Field], "/") {
+				i := slices.IndexFunc(node.Children, func(child StructureNode) bool { return child.Name == name })
+				if i < 0 {
+					node.Children = append(node.Children, StructureNode{Name: name, Namespace: ofdNamespace2016})
+					i = len(node.Children) - 1
+				}
+				node = &node.Children[i]
+			}
+			node.Children = append(node.Children, StructureNode{Name: "ObjectRef", Namespace: ofdNamespace2016, Attributes: []StructureAttribute{{Name: "PageRef", Value: next.pages[binding.Page].ID}}, Text: binding.ObjectID})
+		}
+		data, err := encodeStructureNode(root)
+		if err != nil {
+			return err
+		}
+		source, err = next.importInvoiceReferences(ctx, data, InvoiceCreateOptions{})
+		return err
+	})
+	if err != nil {
+		return InvoiceSource{}, err
+	}
+	return source, nil
+}

ofdgo_invoice_write.go

@@ -118,9 +118,13 @@ type invoiceXMLPatch struct {
 func InvoiceFields(value Invoice) []InvoiceFieldDescriptor {
 	format, supported := invoiceWriteFormat(value)
 	probe := Invoice{Items: []InvoiceItem{{}}}
-	if value.Standard == invoiceEDRM {
+	if value.Standard == invoiceEDRM || value.Standard == ofdNamespace2016 {
 		for _, path := range invoiceEDRMPaths() {
-			if p, _ := invoiceEDRMField(&probe, &probe.Items[0], path); p != nil {
+			item := &probe.Items[0]
+			if value.Standard == ofdNamespace2016 {
+				item = nil
+			}
+			if p, _ := invoiceEDRMField(&probe, item, path); p != nil {
 				*p = "editable"
 			}
 		}
@@ -150,6 +154,18 @@ func InvoiceFields(value Invoice) []InvoiceFieldDescriptor {
 			}
 		}
 	}
+	referenceFields := map[string]int{}
+	referenceEditable := map[string]bool{}
+	var referenceFacts []bool
+	if value.Standard == ofdNamespace2016 {
+		referenceFacts = invoiceReferenceEditability(value)
+		for i, fact := range value.Facts {
+			if binding, ok := invoiceEDRMFactBinding(value, fact); ok && binding.Item < 0 {
+				referenceFields[binding.Field]++
+				referenceEditable[binding.Field] = fact.Source.NodePath != "" && referenceFacts[i]
+			}
+		}
+	}
 	var result []InvoiceFieldDescriptor
 	for _, field := range invoiceLayoutFields(value) {
 		if strings.HasPrefix(field.field, "facts.") || strings.HasPrefix(field.field, "items.fields.") {
@@ -169,6 +185,9 @@ func InvoiceFields(value Invoice) []InvoiceFieldDescriptor {
 		}
 		mapped, _ := invoiceBindingValue(probe, binding)
 		d.Editable = supported && format.Edit && mapped == "editable"
+		if value.Standard == ofdNamespace2016 && len(value.Facts) > 0 {
+			d.Editable = d.Editable && referenceFields[field.field] == 1 && referenceEditable[field.field]
+		}
 		switch field.field {
 		case "date":
 			d.Type = "date"
@@ -184,12 +203,15 @@ func InvoiceFields(value Invoice) []InvoiceFieldDescriptor {
 		}
 		result = append(result, d)
 	}
-	appendFact := func(fact InvoiceFact, field string, item int) {
+	appendFact := func(fact InvoiceFact, field string, item, index int) {
 		d := InvoiceFieldDescriptor{Field: field, Label: fact.Name, Group: "facts", Type: "text", Item: item, Value: fact.Value, Bindable: value.Standard != ofdNamespace2016}
 		if item >= 0 {
 			d.Group = "items"
 		}
 		d.Editable = supported && format.Edit && fact.Source.NodePath != "" && fact.Namespace != invoiceXBRL
+		if value.Standard == ofdNamespace2016 {
+			d.Editable = d.Editable && item < 0 && referenceFacts[index]
+		}
 		if invoiceNumeric(value.Kind, fact.Name) {
 			d.Type = "decimal"
 		}
@@ -202,27 +224,28 @@ func InvoiceFields(value Invoice) []InvoiceFieldDescriptor {
 		result = append(result, d)
 	}
 	for i, fact := range value.Facts {
-		appendFact(fact, fmt.Sprintf("facts.%d", i), -1)
+		appendFact(fact, fmt.Sprintf("facts.%d", i), -1, i)
 	}
 	for i, item := range value.Items {
 		for j, fact := range item.Fields {
-			appendFact(fact, fmt.Sprintf("items.fields.%d", j), i)
+			appendFact(fact, fmt.Sprintf("items.fields.%d", j), i, j)
 		}
 	}
 	return result
 }
 
 // InvoiceFormats 返回独立格式能力副本，创建及编辑能力按业务版本分别声明
+// 对象引用的创建及编辑限于Editor文档接口，创建必须提供Layout及字体
 // 返回: 已适配格式列表
 func InvoiceFormats() []InvoiceFormat {
 	result := []InvoiceFormat{{Kind: "einv", Standard: InvoiceStandardEInvoice, Version: "0.3", Read: true, Create: true, Edit: true, Items: true}}
-	result = append(result, InvoiceFormat{Kind: "inv", Standard: invoiceEDRM, Version: "1.0", Read: true, Edit: true, Items: true})
+	result = append(result, InvoiceFormat{Kind: "inv", Standard: invoiceEDRM, Version: "1.0", Read: true, Create: true, Edit: true, Items: true})
-	result = append(result, InvoiceFormat{Kind: "inv", Standard: ofdNamespace2016, Version: "1.0", Read: true})
+	result = append(result, InvoiceFormat{Kind: "inv", Standard: ofdNamespace2016, Version: "1.0", Read: true, Create: true, Edit: true})
 	for _, standard := range []string{InvoiceStandardVAT2023, InvoiceStandardDigital2023, InvoiceStandardAir2023, InvoiceStandardRail2023} {
 		kind, version := invoiceTaxonomy(standard)
 		result = append(result, InvoiceFormat{Kind: kind, Standard: standard, Version: version, Read: true, Create: true, Edit: true, Items: kind == "inv" || kind == "atr"})
 	}
-	return append(result, InvoiceFormat{Kind: "atr", Standard: InvoiceStandardAir2021, Version: "2021-11-30", Read: true, Edit: true, Items: true}, InvoiceFormat{Kind: "inv", Standard: InvoiceStandardVAT2021, Version: "2021-09-30", Read: true, Items: true})
+	return append(result, InvoiceFormat{Kind: "atr", Standard: InvoiceStandardAir2021, Version: "2021-11-30", Read: true, Create: true, Edit: true, Items: true}, InvoiceFormat{Kind: "inv", Standard: InvoiceStandardVAT2021, Version: "2021-09-30", Read: true, Create: true, Edit: true, Items: true})
 }
 
 // DecodeInvoices 提取独立XML或XBRL中的发票，不执行联网或完整XSD验证
@@ -452,6 +475,9 @@ func EncodeInvoiceWithOptions(ctx context.Context, value Invoice, options Invoic
 	if err := invoiceWriteLimits(ctx, value, options); err != nil {
 		return nil, err
 	}
+	if value.Standard == ofdNamespace2016 {
+		return nil, fmt.Errorf("object reference creation requires Editor.CreateInvoice with Layout.Font; standalone XML cannot create page objects")
+	}
 	issues, err := ValidateInvoice(ctx, value)
 	if err != nil {
 		return nil, err
@@ -467,7 +493,12 @@ func EncodeInvoiceWithOptions(ctx context.Context, value Invoice, options Invoic
 		return nil, err
 	}
 	var data []byte
-	if value.Standard == InvoiceStandardEInvoice {
+	if value.Standard == invoiceEDRM {
+		if len(options.HeaderXML)+len(options.SellerAuthenticationXML)+len(options.TaxSupervisionXML)+len(options.TaxBureauSignatureXML) != 0 {
+			return nil, fmt.Errorf("EDRM creation does not support EInvoice sections")
+		}
+		data, err = invoiceEncodeEDRM(value)
+	} else if value.Standard == InvoiceStandardEInvoice {
 		data, err = invoiceEncodePlain(value)
 		if err == nil {
 			data, err = invoiceWritePlainSections(ctx, data, options)
@@ -648,22 +679,36 @@ func invoiceEncodeXBRL(value Invoice, options InvoiceEncodingOptions) ([]byte, e
 		ids[unit.ID] = true
 		fmt.Fprintf(&b, `<xbrli:unit id="%s"><xbrli:measure xmlns:m="%s">m:%s</xbrli:measure></xbrli:unit>`, unit.ID, invoiceWriteEscape(unit.Namespace), unit.Name)
 	}
+	factsByName := map[string]InvoiceFact{}
+	for _, fact := range value.Facts {
+		if fact.Source.NodePath != "" || fact.Namespace == invoiceXBRL {
+			return nil, fmt.Errorf("source facts require source-preserving invoice update")
+		}
+		if _, exists := factsByName[fact.Name]; exists {
+			return nil, fmt.Errorf("duplicate invoice fact %s", fact.Name)
+		}
+		factsByName[fact.Name] = fact
+	}
 	header := map[string]bool{}
 	for _, name := range invoiceWriteHeader(value) {
 		p := invoiceXMLField(&value, value.Kind, name)
-		if p != nil && *p != "" {
+		fact, has := factsByName[name]
-			if err := invoiceWriteFact(&b, value, InvoiceFact{Name: name, Value: *p}, options); err != nil {
+		if has && p != nil && (fact.Nil && *p != "" || !fact.Nil && fact.Value != *p) {
+			return nil, fmt.Errorf("conflicting mapped invoice fact %s", name)
+		}
+		if !has && p != nil && *p != "" {
+			fact, has = InvoiceFact{Name: name, Value: *p}, true
+		}
+		if has {
+			if err := invoiceWriteFact(&b, value, fact, options); err != nil {
 				return nil, err
 			}
 		}
 		header[name] = true
 	}
 	for _, fact := range value.Facts {
-		if fact.Source.NodePath != "" || fact.Namespace == invoiceXBRL {
-			return nil, fmt.Errorf("source facts require source-preserving invoice update")
-		}
 		if header[fact.Name] {
-			return nil, fmt.Errorf("duplicate mapped invoice fact %s", fact.Name)
+			continue
 		}
 		if err := invoiceWriteFact(&b, value, fact, options); err != nil {
 			return nil, err
@@ -1488,6 +1533,63 @@ func invoiceEDRMPaths() []string {
 	return strings.Fields("/eInvoice/InvoiceCode /eInvoice/InvoiceNo /eInvoice/IssueDate /eInvoice/Buyer/BuyerName /eInvoice/Buyer/BuyerTaxID /eInvoice/Seller/SellerName /eInvoice/Seller/SellerTaxID /eInvoice/TaxInclusiveTotalAmount /eInvoice/Note /eInvoice/TaxTotalAmount /eInvoice/TaxExclusiveTotalAmount /eInvoice/GoodsInfos/GoodsInfo/Item /eInvoice/GoodsInfos/GoodsInfo/Specification /eInvoice/GoodsInfos/GoodsInfo/MeasurementDimension /eInvoice/GoodsInfos/GoodsInfo/Quantity /eInvoice/GoodsInfos/GoodsInfo/Price /eInvoice/GoodsInfos/GoodsInfo/Amount /eInvoice/GoodsInfos/GoodsInfo/TaxScheme /eInvoice/GoodsInfos/GoodsInfo/TaxAmount")
 }
 
+// invoiceEncodeEDRM 按2019版路径创建业务XML，不伪造认证字段或丢弃扩展事实
+// 入参: value 明确提供的发票业务字段
+// 返回: 独立XML及不可表达错误
+func invoiceEncodeEDRM(value Invoice) ([]byte, error) {
+	if len(value.Facts) != 0 {
+		return nil, fmt.Errorf("EDRM facts require source-preserving invoice update")
+	}
+	if _, err := time.Parse("2006-01-02", value.Date); err != nil {
+		return nil, fmt.Errorf("EDRM creation requires a calendar date")
+	}
+	var b strings.Builder
+	b.WriteString(xml.Header)
+	fmt.Fprintf(&b, `<eInvoice xmlns="%s" Version="1.0">`, invoiceEDRM)
+	write := func(name, text string) {
+		if text != "" {
+			fmt.Fprintf(&b, "<%s>%s</%s>", name, invoiceWriteEscape(text), name)
+		}
+	}
+	for _, name := range strings.Fields("InvoiceCode InvoiceNo IssueDate Buyer Seller TaxInclusiveTotalAmount Note TaxTotalAmount TaxExclusiveTotalAmount") {
+		if name == "Buyer" || name == "Seller" {
+			fmt.Fprintf(&b, "<%s>", name)
+			for _, path := range invoiceEDRMPaths() {
+				if strings.HasPrefix(path, "/eInvoice/"+name+"/") {
+					p, _ := invoiceEDRMField(&value, nil, path)
+					write(path[strings.LastIndexByte(path, '/')+1:], *p)
+				}
+			}
+			fmt.Fprintf(&b, "</%s>", name)
+		} else {
+			p, _ := invoiceEDRMField(&value, nil, "/eInvoice/"+name)
+			write(name, *p)
+		}
+	}
+	if len(value.Items) > 0 {
+		b.WriteString("<GoodsInfos>")
+		for _, item := range value.Items {
+			if len(item.Fields) != 0 {
+				return nil, fmt.Errorf("EDRM item facts require source-preserving invoice update")
+			}
+			if reflect.DeepEqual(item, InvoiceItem{}) {
+				return nil, fmt.Errorf("EDRM creation requires a nonempty item")
+			}
+			b.WriteString("<GoodsInfo>")
+			for _, path := range invoiceEDRMPaths() {
+				if strings.HasPrefix(path, "/eInvoice/GoodsInfos/GoodsInfo/") {
+					p, _ := invoiceEDRMField(&value, &item, path)
+					write(path[strings.LastIndexByte(path, '/')+1:], *p)
+				}
+			}
+			b.WriteString("</GoodsInfo>")
+		}
+		b.WriteString("</GoodsInfos>")
+	}
+	b.WriteString("</eInvoice>")
+	return []byte(b.String()), nil
+}
+
 // invoiceUpdateEDRM 按2019版原节点写回摘要及明细，保留扩展与未修改字节
 // 入参: ctx 上下文，data 原文，old 原发票，value 目标发票
 // 返回: 修改后XML及错误
@@ -2068,7 +2170,7 @@ func invoiceWriteOrderedInsert(data []byte, spans map[string]invoiceXMLSpan, par
 // 入参: value 发票
 // 返回: 缺少元组字段错误
 func invoiceWriteCreation(value Invoice) error {
-	if value.Standard == InvoiceStandardEInvoice {
+	if value.Standard == InvoiceStandardEInvoice || value.Standard == invoiceEDRM {
 		return nil
 	}
 	for i, item := range value.Items {
@@ -2080,7 +2182,7 @@ func invoiceWriteCreation(value Invoice) error {
 			p := invoiceItemField(&item, value.Kind, name)
 			present := p != nil && *p != ""
 			for _, f := range item.Fields {
-				if f.Name == name && (f.Nil || f.Value != "") {
+				if f.Name == name {
 					present = true
 				}
 			}
@@ -2105,7 +2207,7 @@ func invoiceWriteKnownFact(kind, name string) bool {
 	var extras string
 	switch kind {
 	case "inv":
-		extras = "TypeOfInvoice UniqueCodeOfInvoice LocationOfInvoice IdentifyingCode NumberOfInvoiceMachine SecurityCode TaxIncludedAmountInWords Payee Reviewer Issuer AddressPhoneNumberOfPurchaser DepositBankAndAccountNumberOfPurchaser AddressPhoneNumberOfSeller DepositBankAndAccountNumberOfSeller"
+		extras = "TypeOfInvoice UniqueCodeOfInvoice LocationOfInvoice IdentifyingCode NumberOfInvoiceMachine SecurityCode SpecialInvoiceType InvoiceIssuingSign TaxIncludedAmountInWords Payee Reviewer Issuer AddressPhoneNumberOfPurchaser DepositBankAndAccountNumberOfPurchaser AddressPhoneNumberOfSeller DepositBankAndAccountNumberOfSeller"
 	case "atr":
 		extras = "PassengerName ValidIdNumber Endorsement NumberOfGpOrder Fare FuelSurcharge VatRate CivilAviationDevelopmentFund OtherTaxes ETicketNumber VerificationCode PromptInformation Insurance AgentCode IssueParty MarkingOfDomesticOrInternational"
 	case "rai":

ofdgo_invoice_xml.go

@@ -64,7 +64,7 @@ const InvoiceStandardAir2023 = "http://xbrl.mof.gov.cn/taxonomy/2023-12-31/atr"
 // InvoiceStandardRail2023 表示2023版铁路电子客票分类标准
 const InvoiceStandardRail2023 = "http://xbrl.mof.gov.cn/taxonomy/2023-12-31/rai"
 
-// InvoiceStandardVAT2021 表示2021版增值税发票分类标准，仅支持读取
+// InvoiceStandardVAT2021 表示2021版增值税发票分类标准
 const InvoiceStandardVAT2021 = "http://xbrl.mof.gov.cn/taxonomy/2021-09-30/inv"
 
 // InvoiceStandardAir2021 表示2021版航空运输电子客票行程单分类标准
@@ -73,7 +73,7 @@ const InvoiceStandardAir2021 = "http://xbrl.mof.gov.cn/taxonomy/2021-11-30/atr"
 // InvoiceStandardEInvoice 表示无命名空间的EInvoice业务标准，版本由Invoice.Version指定
 const InvoiceStandardEInvoice = "EInvoice"
 
-// InvoiceStandardObjectReference 表示基于OFD对象引用的只读发票标引
+// InvoiceStandardObjectReference 表示基于OFD对象引用的发票标引，业务值来自当前文档的图元
 const InvoiceStandardObjectReference = ofdNamespace2016
 
 // InvoiceStandardEDRM2019 表示2019版电子发票业务标准
@@ -1037,6 +1037,13 @@ func invoiceObjectReferences(root *invoiceXMLNode) bool {
 	return walk(root) && count > 0
 }
 
+// invoiceReferenceRoot 识别样例使用的OFD发票标引根，不推断其他业务命名空间
+// 入参: root XML根节点
+// 返回: bool 是否为对象引用发票标引
+func invoiceReferenceRoot(root *invoiceXMLNode) bool {
+	return root != nil && root.name.Space == ofdNamespace2016 && root.name.Local == "root" && invoiceObjectReferences(root)
+}
+
 // invoicePlainXML 解析数电发票0.3及2019版电子发票XML
 // 入参: ctx 上下文，root 根节点，source 来源
 // 返回: 发票及诊断，取消错误

ofdgo_structure.go

@@ -122,7 +122,7 @@ func (r *Reader) readStructureContext(ctx context.Context, tag CustomTag) (Struc
 	if err != nil {
 		return item, fmt.Errorf("read custom tag %s: %w", tag.FileLoc, err)
 	}
-	item.CanBind = structureOfficial(tag, item.Root.Namespace)
+	item.CanBind = structureOfficial(tag, item.Root.Namespace) || structureInvoiceReferences(item.Root)
 	item.Internal = tag.TypeID == richTextTagType && tag.NameSpace == richTextNamespace && item.Root.Namespace == richTextNamespace && item.Root.Name == "RichText"
 	item.Internal = item.Internal || tag.TypeID == invoiceTagType && tag.NameSpace == invoiceNamespace && item.Root.Namespace == invoiceNamespace && item.Root.Name == "Invoice"
 	return item, nil
@@ -213,9 +213,94 @@ func parseStructure(ctx context.Context, data []byte, tag CustomTag) (*Structure
 	if root == nil {
 		return nil, fmt.Errorf("empty custom tag document")
 	}
+	if structureInvoiceReferences(root) {
+		var bind func(*StructureNode)
+		bind = func(node *StructureNode) {
+			if node.Name == "ObjectRef" {
+				for _, attr := range node.Attributes {
+					if attr.Name == "PageRef" && attr.Namespace == "" {
+						node.References = []StructureReference{{PageID: attr.Value, ObjectIDs: structureObjectIDs(node.Text)}}
+					}
+				}
+			}
+			for i := range node.Children {
+				bind(&node.Children[i])
+			}
+		}
+		bind(root)
+	}
 	return root, nil
 }
 
+// structureInvoiceReferences 仅识别已核实的root和InvoiceNo发票引用树，不扩展公文类型规则
+// 入参: root 标引根节点
+// 返回: bool 是否为纯对象引用发票
+func structureInvoiceReferences(root *StructureNode) bool {
+	if root == nil || root.Name != "root" || root.Namespace != ofdNamespace2016 {
+		return false
+	}
+	known, refs := false, 0
+	for _, child := range root.Children {
+		known = known || child.Name == "InvoiceNo" && child.Namespace == ofdNamespace2016
+	}
+	var check func(*StructureNode) bool
+	check = func(node *StructureNode) bool {
+		if node.Namespace != ofdNamespace2016 {
+			return false
+		}
+		if node.Name == "ObjectRef" {
+			page := ""
+			for _, attr := range node.Attributes {
+				if attr.Name == "PageRef" && attr.Namespace == "" {
+					page = attr.Value
+				}
+			}
+			ids := structureObjectIDs(node.Text)
+			if len(node.Children) != 0 || len(ids) == 0 || editorResourceID(page) == "" {
+				return false
+			}
+			for _, id := range ids {
+				if editorResourceID(id) == "" {
+					return false
+				}
+			}
+			refs++
+			return true
+		}
+		if node.Name == "ObjectData" {
+			return len(node.Children) == 0
+		}
+		if strings.TrimSpace(node.Text) != "" {
+			return false
+		}
+		for i := range node.Children {
+			if !check(&node.Children[i]) {
+				return false
+			}
+		}
+		return true
+	}
+	return known && check(root) && refs > 0
+}
+
+// structureReferenceTags 按声明及实际内容识别可维护引用的标引，不将未知解析失败当作公文
+// 入参: ctx 取消上下文, tags 当前文档标引声明
+// 返回: []bool 与声明顺序对应的引用能力, error 取消错误
+func (r *Reader) structureReferenceTags(ctx context.Context, tags []CustomTag) ([]bool, error) {
+	known := make([]bool, len(tags))
+	for i, tag := range tags {
+		known[i] = structureOfficial(tag, tag.NameSpace)
+		if !known[i] {
+			item, err := r.readStructureContext(ctx, tag)
+			known[i] = err == nil && item.CanBind
+		}
+		if err := ctx.Err(); err != nil {
+			return nil, err
+		}
+	}
+	return known, nil
+}
+
 // structureOfficial 识别公文、富文本及发票标引的明确引用规则，不推断未知行业语义
 // 入参: tag 标引入口, namespace 内容根节点命名空间
 // 返回: bool 是否使用公文引用规则