php导出xls:文件格式和扩展名不匹配

I'm exporting xls with this code:

<?php
header("Content-Type: application/vnd.ms-excel");
header("Content-Disposition: inline; filename=filename.xls");
?>
<html>
<head>
<meta charset="utf-8">
</head>
<body>
my export
</body>
</html>

but when I open it, I get:
the file format and extension of don't match. the file could be corrupted or unsafe. unless you trust its source, don't open it. do you want to open it anyway?
is there a way to avoid it?

What you've got there is HTML, not an Excel file. As Excel says, the file format and extension don't match. If you want to avoid the warning message, save it as an HTML file and open it from Excel.

<?php
header("Content-Disposition: inline; filename=filename.html");
?>
<html>
<head>
<meta charset="utf-8">
</head>
<body>
my export
</body>
</html>

Or output a different file format such as CSV. It's very simple.

<?php
$my_data = [
    [1, 2, 3, 4, 5, 7],
    [9, 8, 7, 6, 5, 3],
];
header("Content-Type: text/csv");
header("Content-Disposition: attach; filename=filename.csv");
$h = fopen("php://output", "w");
foreach($my_data as $data) {
    fputcsv($h, $data);
}
fclose($h);