{"id":789,"date":"2021-07-02T23:15:47","date_gmt":"2021-07-02T15:15:47","guid":{"rendered":"https:\/\/wangzuanceping.com\/?p=789"},"modified":"2021-07-02T23:15:49","modified_gmt":"2021-07-02T15:15:49","slug":"%e8%8b%b1%e5%9b%bdvat%e8%a7%a3%e8%af%bb","status":"publish","type":"post","link":"https:\/\/wangzuanceping.com\/archives\/789","title":{"rendered":"\u82f1\u56fdVAT\u89e3\u8bfb"},"content":{"rendered":"\n
1<\/strong>\u3001\u4ec0\u4e48\u662f<\/strong>VAT<\/strong>\u589e\u503c\u7a0e<\/strong>? VAT<\/strong>\u589e\u503c\u7a0e\u7684\u7a0e\u7387\u662f\u591a\u5c11<\/strong>\uff1f<\/strong><\/p>\n\n\n\n VAT\u5168\u79f0\u662fVALUE ADDED TAX, \u8fd9\u662f\u6b27\u76df\u56fd\u5bb6\u666e\u904d\u4f7f\u7528\u7684\u552e\u540e\u589e\u503c\u7a0e\uff0c\u4e5f\u5373\u662f\u6307\u8d27\u7269\u552e\u4ef7\u7684\u5229\u6da6\u7a0e\u3002\u5f53\u8d27\u7269\u8fdb\u5165\u82f1\u56fd\uff08\u6309\u6b27\u76df\u6cd5\u4f8b\uff09\uff0c\u8d27\u7269\u7f34\u7eb3\u8fdb\u53e3\u7a0e\uff1b\u5f53\u8d27\u7269\u9500\u552e\u540e\uff0c\u5546\u5bb6\u53ef\u4ee5\u9000\u56de\u8fdb\u53e3\u589e\u503c\u7a0e\uff0c\u518d\u6309\u9500\u552e\u989d\u4ea4\u76f8\u5e94\u7684\u9500\u552e\u7a0e\u3002\u4e0b\u9762\u6211\u4eec\u5206\u6790\u4e0b\u8fdb\u53e3\u7a0e\u548c\u9500\u552e\u7a0e\u7684\u5404\u81ea\u7b97\u6cd5\u3002<\/p>\n\n\n\n \u8fdb\u53e3\u7a0e\uff1a\u5305\u62ec\u5173\u7a0e (IMPORT DUTY) \u548c\u8fdb\u53e3\u589e\u503c\u7a0e\uff08IMPORT VAT\uff09\u3002\u5b83\u4eec\u7684\u8ba1\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n IMPORT VAT = \uff08\u7533\u62a5\u8d27\u503c + \u5934\u7a0b\u8fd0\u8d39 +DUTY\uff09X 20% \uff08\u8fd9\u662f\u5546\u5bb6\u53ef\u4ee5\u9000\u56de\uff09<\/p>\n\n\n\n IMPORT DUTY = \u7533\u62a5\u8d27\u503c X \u4ea7\u54c1\u7a0e\u7387<\/p>\n\n\n\n 2012\u5e74\u82f1\u56fd\u8fdb\u53e3\u7a0e\u8d77\u5f81\u70b9\uff1a15\u82f1\u9551<\/p>\n\n\n\n VAT\u662f\u6307\u8d27\u7269\u5356\u51fa\u540e\uff0c\u8981\u4e0a\u7f34\u7684\u552e\u540e\u7a0e\uff0c\u4e0d\u540c\u7c7b\u522b\u7684\u4ea7\u54c1\u6536\u53d6\u7684\u589e\u503c\u7a0eVAT\u8d39\u7387\u4e5f\u4e0d\u540c\uff0c\u7edd\u5927\u591a\u7c7b\u4ea7\u54c1\u6309\u6807\u51c6VAT\u7a0e\u738720%\u8ba1\u3002\u8ba1\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n \u5e02\u573a\u9500\u552e\u4ef7\u683c\uff08\u542b\u7a0e\uff09= \u5b9a\u4ef7\uff08\u7a0e\u524d\u4ef7\u683c\uff09 X 1.2 \uff1b<\/p>\n\n\n\n \u5b9a\u4ef7=\u8d27\u7269\u5230\u5cb8\u4ef7\uff08\u539f\u4ea7\u5730\u8d2d\u4e70\u4ef7\u683c+\u5934\u7a0b\u8fd0\u8d39+\u5173\u7a0eIMPORT DUTY\uff09+ \u6e05\u5173\u6742\u8d39 + \u9500\u552e\u8d39\u7528 + \u5229\u6da6<\/p>\n\n\n\n \u9500\u552e\u7a0e<\/strong>VAT<\/strong> =\uff08<\/strong>\u539f\u4ea7\u5730\u8d2d\u4e70\u4ef7\u683c+<\/strong>\u5934\u7a0b\u8fd0\u8d39+<\/strong>\u5173\u7a0e+ <\/strong>\u6e05\u5173\u6742\u8d39<\/strong> + <\/strong>\u9500\u552e\u8d39\u7528 + <\/strong>\u5229\u6da6\uff09X 20%<\/strong><\/p>\n\n\n\n \u5728EBAY\u7b49\u5e73\u53f0\u4e0a\u7a0e\u540e\u9500\u552e\u4ef7\u683c\u5c31\u662f\u8d27\u7269\u6700\u540e\u5356\u51fa\u7684\u4ef7\u683c; \u6e05\u5173\u6742\u8d39\u6bcf\u7968\u8d2725\u9551\u5de6\u53f3\uff0c\u4e0d\u540c\u8fd0\u8f93\u5546\u4ef7\u683c\u7a0d\u6709\u4e0d\u540c\uff1b\u9500\u552e\u8d39\u7528\u6307EBAY\u3001PAYPAL\u7684\u6240\u6709\u8d39\u7528\u548c\u90ae\u8d44\uff1b\u5229\u6da6\u662f\u5546\u5bb6\u671f\u671b\u7684\u76c8\u5229\u3002<\/p>\n\n\n\n 2<\/strong>\u3001\u6211\u5e94\u5f53\u7f34\u7eb3<\/strong>VAT<\/strong>\u589e\u503c\u7a0e\u5417<\/strong>\uff1f\u5982\u4f55\u7406\u89e3\u7269\u54c1\u6240\u5728\u5730\uff1f<\/strong><\/p>\n\n\n\n \u8d27\u7269\u5728\u9500\u552e\u65f6\u5df2\u7ecf\u5728\u82f1\u56fd\u5f53\u5730\uff08goods located in the UK when supplied\uff09\uff0c\u8d27\u7269\u5e76\u975e\u7531\u82f1\u56fd\u4e70\u5bb6\uff08\u987e\u5ba2\uff09\u4e2a\u4eba\u8fdb\u53e3\u8fdb\u5165\u82f1\u56fd (the importation of goods from outside the EC is not done by your customer)\u3002\u5373\uff1a\u4f7f\u7528\u82f1\u56fd\u4ed3\u50a8\u670d\u52a1\u7684\u5546\u5bb6\uff0c\u90fd\u4f9d\u6cd5\u8981\u7f34\u7eb3VAT\u3002<\/p>\n\n\n\n \u7269\u54c1\u6240\u5728\u5730\u662f\u6307\u9500\u552e\u65f6\u8d27\u7269\u5b58\u653e\u7684\u5b9e\u9645\u5730\u7406\u4f4d\u7f6e\uff0c\u5982\u5b58\u653e\u5728\u82f1\u56fd\uff0c\u5219\u8981\u7f34\u7eb3VAT\u3002\u7136\u800c\u6d77\u5916\u5546\u5bb6\u8d27\u7269\u6240\u5728\u5730\u5982\u5728\u4e2d\u56fd\uff08\u6216\u6b27\u76df\u4e4b\u5916\uff09\uff0c\u53ea\u662f\u5728\u6b27\u6d32\u520a\u767b\uff0c\u8fd9\u4e0d\u5c5e\u4e8eVAT<\/strong>\u589e\u503c\u7a0e\u7f34\u7eb3\u7684\u8303\u7574\u3002\u5373\u8d27\u7269\u6240\u5728\u5730\u5728\u4e2d\u56fd\uff0c\u4ee5\u90ae\u653f\u5c0f\u5305\u3001\u4e13\u7ebf\u7b49\u5f62\u5f0f\u8fdb\u5165\u82f1\u56fd\uff0c\u6b64\u7c7b\u9500\u552e\u4e0d\u9700\u8981\u7f34\u7eb3VAT \uff08No UK VAT would be chargeable on supplies that take place outside the UK\uff09\u3002\u5177\u4f53\u4f55\u65f6\u9700\u8981\u7f34\u7eb3VAT\u8bf7\u53c2\u9605\u7b2c5\u70b9\u8bf4\u660e\u3002<\/p>\n\n\n\n \u63d0\u4f9b\u6b63\u786e\u7684\u7269\u54c1\u6240\u5728\u5730\u662f\u6709EBAY\u7684\u57fa\u672c\u8981\u6c42\u4e4b\u4e00\uff0c\u5b83\u80fd\u5e2e\u52a9\u60a8\u51cf\u5c11\u4e70\u5bb6\u6295\u8bc9\u5e76\u4e14\u8ba9\u4f60\u907f\u514d\u56e0\u4e3a\u9519\u8bef\u586b\u5199\u6240\u5728\u5730\u9762\u627f\u62c5\u7a0e\u52a1\u8d23\u4efb\u3002\u5173\u4e8e\u8d27\u7269\u6240\u5728\u5730\u662f\u5426\u5728\u82f1\u56fd\u7684\u67e5\u8bc1\uff0c\u5f53\u524d\u82f1\u56fd\u7a0e\u52a1\u53ca\u6d77\u5173\u603b\u7f72\u6700\u4e3a\u5e38\u7528\u7684\u65b9\u6cd5\u662f\u76f4\u63a5\u8d2d\u4e70\u5546\u54c1\uff0c\u6309\u5305\u88f9\u4e0a\u7684\u90ae\u6233\u6216\u76f8\u5173\u914d\u9001\u8bc1\u660e\u8fa9\u8ba4\u53d1\u8d27\u5730\u5740\u3002<\/p>\n\n\n\n \u7269\u54c1\u6240\u5728\u5730\u5728\u82f1\u56fd\u6709\u5f97\u6709\u5931\uff0c\u597d\u5904\u662f\u505a\u4e3a\u672c\u5730\u5356\u5bb6\u80fd\u6781\u5927\u7684\u63d0\u9ad8\u4ea7\u54c1\u66dd\u5149\u5ea6\u3001\u4fc3\u8fdb\u9500\u91cf\u5e76\u5408\u7406\u63d0\u5347\u5356\u4ef7\uff0c\u5f0a\u7aef\u5c31\u662f\u4ece\u4eca\u5e7412\u67081\u53f7\u5f00\u59cb\u8981\u88ab\u5f81\u6536VAT\u3002<\/p>\n\n\n\n 3<\/strong>\u3001\u5982\u4f55\u7f34\u7eb3<\/strong>VAT<\/strong>\u589e\u503c\u7a0e<\/strong>? EBAY<\/strong>\u5c06\u5982\u4f55\u4e0e\u653f\u5e9c\u90e8\u95e8\u914d\u5408\uff1f<\/strong><\/p>\n\n\n\n \u6211\u4eec\u7684\u4e13\u4e1a\u4eba\u5458\u80fd\u534f\u52a9\u4e2d\u56fd\u5546\u5bb6\/\u4e2a\u4eba\u7533\u8bf7VAT\u6ce8\u518c\u3002VAT\u53f7\u6ce8\u518c\u540e\uff0c\u6709\u4e24\u79cd\u9014\u5f84\u7533\u8bf7\u9000\u7a0e\uff08\u8fdb\u53e3\u7a0e\uff09\u548c\u7f34\u7a0e\uff08\u9500\u552e\u7a0e\uff09\uff1a\u4e00\u662f\u4f7f\u7528\u82f1\u56fd\u7a0e\u52a1\u90e8\u95e8\u7684\u5b98\u65b9\u5728\u7ebf\u64cd\u4f5c\u7cfb\u7edf\u81ea\u884c\u7533\u62a5\uff0c\u4e8c\u662f\u6307\u5b9a\u6b63\u89c4\u4f1a\u8ba1\u5e08\u4ee3\u4e3a\u64cd\u4f5c\u3002\u5982\u6709\u9700\u8981\u6211\u4eec\u53ef\u4ee5\u63d0\u4f9b\u8fd9\u65b9\u9762\u7684\u534f\u52a9\u5e76\u5e2e\u52a9\u8054\u7cfb\u53ef\u9760\u7684\u4f1a\u8ba1\u5e08\u697c\u3002<\/p>\n\n\n\n EBAY\u7684\u914d\u5408\u5df2\u7ecf\u5f00\u59cb\u4e86\uff0c\u76f8\u4fe1\u7edd\u5927\u90e8\u5206\u4f7f\u7528\u6d77\u5916\u4ed3\u50a8\u7684\u4e2d\u56fd\u5356\u5bb6\u5df2\u7ecf\u6536\u5230\u4e86EBAY\u5173\u4e8e\u82f1\u56fdVAT\u7684\u901a\u77e5\u3002\u90ae\u4ef6\u901a\u77e5\u662f\u7b2c\u4e00\u6b65\uff0c12\u67081\u53f7\u4ee5\u540e\uff0c\u6700\u6709\u53ef\u80fd\u6309\u8d27\u7269\u6240\u5728\u5730\u4e00\u5200\u5207\uff0c\u8d27\u7269\u6240\u5728\u5730\u4e3a\u82f1\u56fd\u7684\u4e2d\u56fd\u5356\u5bb6\u5fc5\u987b\u8981\u5411EBAY\u63d0\u4ea4VAT\u53f7\uff0c\u5e76\u5728\u7269\u54c1\u63cf\u8ff0\u4e2d\u52a0\u5165\u5b8c\u6574\u7684VAT\u53f7\u7801\u3002\u9488\u5bf9\u6ca1\u6709\u63d0\u4ea4VAT\u53f7\u7684\u5356\u5bb6\u4eec\uff0c\u6309\u82f1\u56fdEBAY\u8fd1\u6765\u7684\u505a\u6cd5\u662f\u76f4\u63a5\u901a\u62a5\u7ed9\u82f1\u56fd\u7a0e\u52a1\u548c\u6d77\u5173\u603b\u7f72\uff0c\u63a5\u4e0b\u6765\u7684\u5404\u79cd\u5f3a\u5236\u63aa\u65bd\uff08\u9500\u552e\u88ab\u8c03\u67e5\u3001\u4ea7\u54c1\u4e0b\u67b6\u3001\u8d26\u53f7\u9650\u5236\u3001PAYPAL\u53f7\u51bb\u7ed3\uff09\u53ca\u76f8\u5e94\u7684\u5904\u7f5a\u5df2\u5728\u9884\u6599\u4e2d\u3002\u76ee\u524d\u552f\u4e00\u4e0d\u6e05\u695a\u7684\u662f\uff0cEBAY\u662f\u5426\u4f1a\u4e0e\u82f1\u56fd\u7a0e\u52a1\u53ca\u6d77\u5173\u603b\u7f72\u5408\u4f5c\uff0c\u4e3b\u52a8\u534f\u52a9\u6536\u53d6VAT\uff0c\u5373\u76f4\u63a5\u5728\u552e\u4ef7\u4e0a\u6536\u53d616.67%\u7684\u552e\u540e\u7a0e\u3002\u6211\u4eec\u4f1a\u5bc6\u5207\u5173\u6ce8\u4e8b\u6001\u7684\u8fdb\u5c55\uff0c\u5e76\u4e0e\u5927\u5bb6\u5206\u4eab\u76f8\u5173\u6700\u65b0\u8d44\u8baf\u3002<\/p>\n\n\n\n 4<\/strong>\u3001\u6211\u6ca1\u6709\u4f7f\u7528\u82f1\u56fd\u4ed3\u50a8\u670d\u52a1\uff0c\u4f46\u662f\u6211\u5728\u4f7f\u7528\u5176\u4ed6\u56fd\u5bb6\u7684\u4ed3\u50a8\u670d\u52a1\uff0c\u6211\u5e94\u8be5\u600e\u4e48\u505a<\/strong>\uff1f<\/strong><\/p>\n\n\n\n \u56e0\u4e3a\u82f1\u56fdVAT\u6cd5\u5f8b\u662f\u4f9d\u7167\u6b27\u76df\u6cd5\u4f8b\u5236\u5b9a\uff0c\u53ea\u8981\u8d27\u7269\u6240\u5728\u5730\u5728\u6b27\u76df\u56fd\u5bb6\u4e2d\uff0c\u5c31\u4f1a\u6309\u5f53\u5730\u5177\u4f53\u7684VAT\u7a0e\u7387\u6765\u6536\u53d6\u552e\u540e\u7a0e\u3002\u5982\u8d27\u7269\u6240\u5728\u5730\u5728\u6cd5\u56fd\uff0c\u5546\u5bb6\u4e0d\u9700\u8981\u7f34\u7eb3\u82f1\u56fd\u7684VAT,\u4f46\u8981\u4e0a\u7f34\u6cd5\u56fd\u7684VAT\u3002<\/p>\n\n\n\n 5<\/strong>\u3001\u4ec0\u4e48\u65f6\u5019\u8981\u5f00\u59cb\u7f34\u7eb3<\/strong>VAT? <\/strong>\u6211\u662f\u5426\u5e94\u5f53\u8865\u7f34\u5728<\/strong>VAT<\/strong>\u6ce8\u518c\u4e4b\u524d\u5e94\u5f53\u7f34\u7eb3\u7684<\/strong>VAT<\/strong>\u589e\u503c\u7a0e<\/strong>?<\/strong><\/p>\n\n\n\n \u57282012\u5e7412\u67081\u65e5\u4e4b\u524d\uff0c\u8d27\u7269\u6240\u5728\u5730\u5728\u82f1\u56fd\u7684\u6d77\u5916\u5546\u5bb6\u8fde\u7eed12\u4e2a\u6708\u5185\u7684\u9500\u552e\u91d1\u989d\u5c11\u4e8e77000\u9551\uff082012\u5e74\u65b0\u989d\u5ea6CURRENT VAT THRESHOLD\uff09\uff0c\u4e0d\u9700\u8981\u6ce8\u518cVAT\uff0c\u5728\u6b64\u91d1\u989d\u5185\u7684\u6240\u6709\u9500\u552e\u90fd\u4e0d\u7528\u7f34\u7eb3\u552e\u540e\u7a0e\u3002\u8d85\u51fa\u6b64\u91d1\u989d\u7684\u6d77\u5916\u5546\u5bb6\u5fc5\u987b\u8981\u5728\u8d85\u51fa\u4e4b\u65f6\u7acb\u5373\u6ce8\u518cVAT\uff0c\u5e76\u5728VAT\u53f7\u6ce8\u518c\u6210\u529f\u5f53\u5929\u4f9d\u6cd5\u4ea4\u7a0e\u3002\u5206\u6c34\u5cad\u5c31\u572812\u67081\u53f7\uff0c\u6b64\u65e5\u671f\u5f00\u59cb\uff0c\u65e0\u8bba\u9500\u552e\u91d1\u989d\u591a\u5c11\uff0c\u9500\u552e\u65f6\u8d27\u7269\u6240\u5728\u5730\u5728\u82f1\u56fd\u7684\u6d77\u5916\u5546\u5bb6\u5fc5\u987b\u7acb\u5373\u6ce8\u518cVAT\uff0c\u5e76\u4e0a\u7f34\u552e\u540e\u7a0e\u3002<\/p>\n\n\n\n Registration of overseas businesses<\/strong><\/p>\n\n\n\n From 1 December 2012, the UK VAT threshold will not apply to businesses not established in the UK. Instead, they will be required to register for VAT if they make any taxable supplies in the UK. Further details will be released during summer 2012.<\/p>\n\n\n\n \uff08 Budget 2012 Supplement to VAT Notes 2012 Issue 1<\/strong>\uff09<\/strong><\/p>\n\n\n\n 12\u67081\u53f7\u4ee5\u540e\uff0c\u4f1a\u88ab\u82f1\u56fd\u7a0e\u52a1\u53ca\u6d77\u5173\u603b\u7f72\u8c03\u67e5\u8fc7\u5f80\u9500\u552e\u5e76\u8981\u6c42\u8865\u7f34\u7a0e\u6b3e\u4e43\u81f3\u8bfe\u4ee5\u5176\u4ed6\u5904\u7f5a\u53ca\u5f3a\u5236\u63aa\u65bd\u7684\u6d77\u5916\u5546\u5bb6\uff0c\u8981\u7b26\u5408\u4ee5\u4e0b\u4e09\u4e2a\u8981\u6c42\uff1a<\/p>\n\n\n\n <\/p>\n \u8f6c\u8f7d\u8bf7\u6ce8\u660e\uff1a\u7f51\u8d5a\u6d4b\u8bc4<\/a> » \u82f1\u56fdVAT\u89e3\u8bfb<\/a><\/p>","protected":false},"excerpt":{"rendered":" 1\u3001\u4ec0\u4e48\u662fVAT\u589e\u503c\u7a0e? 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