根据《电子发票指南》提供的信息，我们来比较一下以下四种类型的电子发票：
1. 电子发票
2. 合并电子发票
3. 自开电子发票
4. 合并自开电子发票
比较如下：
开具：
1) 电子发票：卖方
2) 合并电子发票：卖方
3) 自开电子发票：买方（承担供应商角色）
4) 合并自开电子发票：买方（承担供应商角色）
通知：
1) 电子发票：卖方和买方
2) 合并电子发票：仅限卖方
3) 自开电子发票：卖方和买方
4) 合并自开电子发票：仅限买方
买方要求拒收 (Request for rejection from the buyer)：
1) 电子发票：是，在验证后 72 小时内
2) 合并电子发票： 不适用
3) 自开电子发票： 不适用（买方为出票人）
4) 合并自开票电子发票： 不适用（买方为出票人）
与买方共享：
1) 电子发票：是，卖方必须共享经过验证的电子发票或其可视化表示形式
2) 合并电子发票： 否，无需共享
3) 自开电子发票：是，买方（作为开票人）可以访问
4) 合并自开电子发票：是，买方（作为出票人）可以访问
卖方要求取消（Request for cancellation from the seller）：
1) 电子发票：是，验证后 72 小时内
2) 合并电子发票：是，在 72 小时内验证
3) 自开电子发票：可以，可在验证后 72 小时内取消
4) 合并自开票电子发票：不适用
与卖方共享：
1) 电子发票： 不适用（卖方为开票人）
2) 合并电子发票： 不适用（卖方为开票人）
3) 自开电子发票：是，买方必须共享经过验证的电子发票或其可视化表现形式
4) 合并自开电子发票： 否，无需共享
注：《电子发票指南》并没有为所有情况提供明确信息，尤其是合并电子发票和自开电子发票。
一些推论是根据指南中概述的一般原则做出的。实际执行中可能会出现本摘要中未提及的其他细微差别。
Based on the information provided in the e-Invoice Guideline, let’s compare the four types of e-invoices below:
1. e-invoice
2. Consolidated e-invoice
3. Self-Billed e-invoice
4. Consolidated Self-Billed e-invoice
Here’s the comparison:
Issuance:
1) e-invoice: Seller
2) Consolidated e-invoice: Seller
3) Self-Billed e-invoice: Buyer (assuming the role of Supplier)
4) Consolidated Self-Billed e-invoice: Buyer (assuming the role of Supplier)
Notification:
1) e-invoice: Both Seller and Buyer
2) Consolidated e-invoice: Seller only
3) Self-Billed e-invoice: Both Seller and Buyer
4) Consolidated Self-Billed e-invoice: Buyer only
Request for rejection from the buyer:
1) e-invoice: Yes, within 72 hours of validation
2) Consolidated e-invoice: Not applicable
3) Self-Billed e-invoice: Not applicable (Buyer is the issuer)
4) Consolidated Self-Billed e-invoice: Not applicable (Buyer is the issuer)
Shared with the Buyer:
1) e-invoice: Yes, Seller must share the validated e-invoice or its visual representation
2) Consolidated e-invoice: No, not required to be shared
3) Self-Billed e-invoice: The Buyer (as issuer) has access
4) Consolidated Self-Billed e-invoice: The Buyer (as issuer) has access
Request for cancellation from the seller:
1) e-invoice: Yes, within 72 hours of validation
2) Consolidated e-invoice: Yes, within 72 hours of validation
3) Self-Billed e-invoice: Yes, within 72 hours of validation
4) Consolidated Self-Billed e-invoice: Not applicable
Shared with the Seller:
1) e-invoice: Not applicable (Seller is the issuer)
2) Consolidated e-invoice: Not applicable (Seller is the issuer)
3) Self-Billed e-invoice: Yes, the Buyer must share the validated e-invoice or its visual representation
4) Consolidated Self-Billed e-invoice: No, not required to be shared
Note: The e-Invoice Guideline only provides explicit information for some scenarios, especially consolidated and self-billed e-invoices.
Some inferences have been made based on the general principles outlined in the guideline.
The actual implementation may have nuances that are not captured in this summary.
