{"id":97965,"date":"2024-11-03T15:43:12","date_gmt":"2024-11-03T07:43:12","guid":{"rendered":"https:\/\/www.073980.com\/?p=97965"},"modified":"2024-10-30T15:47:31","modified_gmt":"2024-10-30T07:47:31","slug":"%e8%8b%b1%e5%9b%bd%e5%a2%9e%e5%80%bc%e7%a8%8e%e6%98%af%e4%bb%80%e4%b9%88%e6%84%8f%e6%80%9d","status":"publish","type":"post","link":"https:\/\/www.073980.com\/97965.htm","title":{"rendered":"\u82f1\u56fd\u589e\u503c\u7a0e\u662f\u4ec0\u4e48\u610f\u601d?"},"content":{"rendered":"\n<p>\u82f1\u56fd\u589e\u503c\u7a0e(VAT)\u662f\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72(HM Revenue &amp; Customs\uff0c\u7b80\u79f0HMRC)\u5f81\u6536\u7684\u4e00\u79cd\u6d88\u8d39\u7a0e\uff0c\u9002\u7528\u4e8e\u5728\u82f1\u56fd\u5883\u5185\u9500\u552e\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002\u5bf9\u4e8e\u5728\u82f1\u56fd\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u8de8\u5883\u7535\u5546\u5356\u5bb6\uff0c\u4e86\u89e3\u82f1\u56fd\u7684\u589e\u503c\u7a0e\u5236\u5ea6\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"625\" height=\"441\" src=\"https:\/\/img.073980.com\/uploads\/2024\/10\/20241030074714586.png\" alt=\"\" class=\"wp-image-97966\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u82f1\u56fd\u589e\u503c\u7a0e\u7684\u6d89\u53ca\u8303\u56f4<\/h2>\n\n\n\n<p>\u82f1\u56fd\u589e\u503c\u7a0e\u9002\u7528\u4e8e\u5728\u82f1\u56fd\u5883\u5185\u9500\u552e\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u5305\u62ec\u4ece\u5236\u9020\u4e1a\u5230\u670d\u52a1\u4e1a\u7684\u5404\u4e2a\u9886\u57df\u3002\u6839\u636e\u5546\u54c1\u548c\u670d\u52a1\u7684\u6027\u8d28\uff0c\u82f1\u56fdVAT\u5212\u5206\u4e3a\u4e09\u79cd\u4e0d\u540c\u7684\u7a0e\u7387\uff1a\u6807\u51c6\u7a0e\u7387\u3001\u4f4e\u7a0e\u7387\u548c\u96f6\u7a0e\u7387\u3002<\/p>\n\n\n\n<p><strong>\u6807\u51c6\u7a0e\u7387<\/strong>\uff1a20%\u7684\u6807\u51c6\u7a0e\u7387\u9002\u7528\u4e8e\u5927\u591a\u6570\u5546\u54c1\u548c\u670d\u52a1\u3002<\/p>\n\n\n\n<p><strong>\u4f4e\u7a0e\u7387<\/strong>\uff1a5%\u7684\u4f4e\u7a0e\u7387\u9002\u7528\u4e8e\u4e00\u4e9b\u7279\u5b9a\u5546\u54c1\u548c\u670d\u52a1\uff0c\u5982\u5bb6\u5ead\u80fd\u6e90\u3001\u513f\u7ae5\u8f66\u5ea7\u6905\u7b49\u3002<\/p>\n\n\n\n<p><strong>\u96f6\u7a0e\u7387<\/strong>\uff1a0%\u7684\u7a0e\u7387\u9002\u7528\u4e8e\u67d0\u4e9b\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4f8b\u5982\u98df\u54c1\u3001\u513f\u7ae5\u670d\u88c5\u548c\u516c\u5171\u4ea4\u901a\u3002\u6b64\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u662f\u5b8c\u5168\u514d\u7a0e\u7684\uff0c\u5982\u90ae\u7968\u548c\u67d0\u4e9b\u91d1\u878d\u670d\u52a1\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u82f1\u56fd\u589e\u503c\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u82f1\u56fd\u589e\u503c\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u4e3b\u8981\u6709\u4e24\u79cd\uff1a\u4e00\u822c\u8ba1\u7b97\u65b9\u6cd5\u548c\u4f4e\u7a0e\u7387\u8ba1\u7b97\u65b9\u6cd5\u3002<\/p>\n\n\n\n<p><strong>\u4e00\u822c\u8ba1\u7b97\u65b9\u6cd5<\/strong>\uff1a\u9002\u7528\u4e8e\u6309\u6807\u51c6\u7a0e\u7387\u6216\u4f4e\u7a0e\u7387\u7f34\u7eb3VAT\u7684\u5356\u5bb6\u3002\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a\u5e94\u7f34\u7eb3VAT = \u9500\u552e\u589e\u503c\u7a0e &#8211; \u8fdb\u53e3\u589e\u503c\u7a0e &#8211; \u9000\u8fd8\u589e\u503c\u7a0e\u3002\u9500\u552e\u589e\u503c\u7a0e = \u9500\u552e\u989d \u00d7 VAT\u7a0e\u7387;\u8fdb\u53e3\u589e\u503c\u7a0e = (\u7533\u62a5\u8d27\u503c + \u5934\u7a0b\u8fd0\u8d39 + \u8fdb\u53e3\u5173\u7a0e) \u00d7 VAT\u7a0e\u7387;\u9000\u8fd8\u589e\u503c\u7a0e = \u8d2d\u4e70\u989d \u00d7 VAT\u7a0e\u7387\u3002<\/p>\n\n\n\n<p><strong>\u4f4e\u7a0e\u7387\u8ba1\u7b97\u65b9\u6cd5<\/strong>\uff1a\u9002\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5356\u5bb6\uff0c\u53ef\u4ee5\u7533\u8bf7\u4f7f\u7528\u7b80\u5316\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u79f0\u4e3aFlat Rate Scheme(FRS)\u3002FRS\u7684\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a\u5e94\u7f34\u7eb3VAT = \u9500\u552e\u989d \u00d7 FRS\u7a0e\u7387\u3002FRS\u7a0e\u7387\u6839\u636e\u4e0d\u540c\u7684\u884c\u4e1a\u548c\u5e74\u9650\u800c\u5b9a\uff0c\u4e00\u822c\u57284%\u523016.5%\u4e4b\u95f4\u3002\u4f7f\u7528FRS\u7684\u5356\u5bb6\u4e0d\u80fd\u62b5\u6263\u8fdb\u53e3\u589e\u503c\u7a0e\u548c\u9000\u8fd8\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5bf9\u8de8\u5883\u7535\u5546\u7684\u5f71\u54cd<\/h2>\n\n\n\n<p>\u8fd1\u5e74\u6765\uff0c\u82f1\u56fdVAT\u653f\u7b56\u7684\u8c03\u6574\u5bf9\u8de8\u5883\u7535\u5546\u884c\u4e1a\u4ea7\u751f\u4e86\u6df1\u8fdc\u5f71\u54cd\u3002\u7279\u522b\u662f\u4ece2024\u5e741\u67081\u65e5\u8d77\uff0c\u82f1\u56fd\u5c06\u5bf9\u6240\u6709\u4ef7\u503c\u8d85\u8fc7135\u82f1\u9551\u7684\u8fdb\u53e3\u5546\u54c1\u5f81\u6536VAT\uff0c\u8fd9\u4e00\u65b0\u653f\u4e3a\u8de8\u5883\u7535\u5546\u5e26\u6765\u4e86\u65b0\u7684\u673a\u9047\u4e0e\u6311\u6218\u3002<\/p>\n\n\n\n<p><strong>\u673a\u9047<\/strong>\uff1aVAT\u65b0\u653f\u4fc3\u4f7f\u8de8\u5883\u7535\u5546\u66f4\u52a0\u6ce8\u91cd\u7a0e\u52a1\u5408\u89c4\uff0c\u63d0\u5347\u4e86\u884c\u4e1a\u7684\u6574\u4f53\u89c4\u8303\u6027\u3002\u5408\u89c4\u7684VAT\u7f34\u7eb3\u4f7f\u5f97\u8de8\u5883\u7535\u5546\u4e0e\u672c\u5730\u5546\u5bb6\u7ad9\u5728\u540c\u4e00\u8d77\u8dd1\u7ebf\u4e0a\uff0c\u6709\u52a9\u4e8e\u5efa\u7acb\u516c\u5e73\u7ade\u4e89\u7684\u5e02\u573a\u73af\u5883\u3002\u540c\u65f6\uff0c\u7535\u5546\u5e73\u53f0VAT\u4ee3\u6263\u4ee3\u7f34\u5236\u5ea6\u7684\u5b9e\u65bd\uff0c\u51cf\u8f7b\u4e86\u8de8\u5883\u7535\u5546\u7684\u7a0e\u52a1\u7533\u62a5\u8d1f\u62c5\uff0c\u964d\u4f4e\u4e86\u7ecf\u8425\u98ce\u9669\u3002<\/p>\n\n\n\n<p><strong>\u6311\u6218<\/strong>\uff1aVAT\u65b0\u653f\u589e\u52a0\u4e86\u8de8\u5883\u7535\u5546\u7684\u8fd0\u8425\u6210\u672c\u3002\u5546\u5bb6\u9700\u8981\u4e3a\u8fdb\u53e3\u5546\u54c1\u652f\u4ed8\u989d\u5916\u7684\u589e\u503c\u7a0e\uff0c\u8fd9\u5bf9\u5229\u6da6\u7a7a\u95f4\u672c\u5df2\u6709\u9650\u7684\u8de8\u5883\u7535\u5546\u800c\u8a00\u65e0\u7591\u662f\u4e00\u5927\u8003\u9a8c\u3002\u6b64\u5916\uff0c\u5408\u89c4\u8981\u6c42\u7684\u63d0\u9ad8\u4e5f\u8981\u6c42\u8de8\u5883\u7535\u5546\u52a0\u5f3a\u5185\u90e8\u7ba1\u7406\uff0c\u786e\u4fdd\u7a0e\u52a1\u64cd\u4f5c\u7684\u51c6\u786e\u6027\u548c\u5408\u89c4\u6027\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e94\u5bf9\u63aa\u65bd<\/h2>\n\n\n\n<p>\u9762\u5bf9\u82f1\u56fdVAT\u653f\u7b56\u7684\u53d8\u5316\uff0c\u8de8\u5883\u7535\u5546\u5e94\u79ef\u6781\u5e94\u5bf9\uff0c\u786e\u4fdd\u5408\u89c4\u7ecf\u8425\uff0c\u964d\u4f4e\u7a0e\u52a1\u6210\u672c\u3002<\/p>\n\n\n\n<p><strong>\u6df1\u5165\u4e86\u89e3VAT\u653f\u7b56<\/strong>\uff1a\u8de8\u5883\u7535\u5546\u5e94\u6df1\u5165\u4e86\u89e3VAT\u653f\u7b56\u7684\u5177\u4f53\u5185\u5bb9\u548c\u8981\u6c42\uff0c\u786e\u4fdd\u5728\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u5408\u89c4\u64cd\u4f5c\u3002\u5bc6\u5207\u5173\u6ce8\u7a0e\u7387\u8c03\u6574\u548c\u65b0\u7684\u7533\u62a5\u8981\u6c42\uff0c\u53ca\u65f6\u8c03\u6574\u5b9a\u4ef7\u7b56\u7565\uff0c\u907f\u514d\u5229\u6da6\u53d7\u635f\u3002<\/p>\n\n\n\n<p><strong>\u4f18\u5316\u7a0e\u52a1\u7ed3\u6784<\/strong>\uff1a\u901a\u8fc7\u5408\u7406\u7684\u7a0e\u52a1\u7b79\u5212\u964d\u4f4e\u7a0e\u52a1\u6210\u672c\u3002\u5229\u7528FRS\u7b49\u7b80\u5316\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u51cf\u5c11\u7a0e\u70b9\u548c\u7533\u62a5\u7684\u590d\u6742\u5ea6\u3002\u540c\u65f6\uff0c\u52a0\u5f3a\u4e0e\u4f9b\u5e94\u5546\u7684\u6c9f\u901a\u534f\u4f5c\uff0c\u4e89\u53d6\u66f4\u591a\u7684\u8fdb\u9879\u7a0e\u62b5\u6263\u673a\u4f1a\u3002<\/p>\n\n\n\n<p><strong>\u63d0\u9ad8\u5408\u89c4\u610f\u8bc6<\/strong>\uff1a\u5efa\u7acb\u5065\u5168\u7684\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\uff0c\u786e\u4fdd\u6bcf\u4e00\u7b14\u4ea4\u6613\u90fd\u80fd\u51c6\u786e\u8bb0\u5f55\u548c\u6838\u7b97\u3002\u52a0\u5f3a\u5458\u5de5\u57f9\u8bad\u548c\u6559\u80b2\uff0c\u63d0\u9ad8\u5458\u5de5\u7684\u7a0e\u52a1\u610f\u8bc6\u548c\u64cd\u4f5c\u6280\u80fd\u3002\u5bfb\u6c42\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\uff0c\u786e\u4fdd\u7a0e\u52a1\u64cd\u4f5c\u7684\u51c6\u786e\u6027\u548c\u5408\u89c4\u6027\u3002<\/p>\n\n\n\n<p><strong>\u62e5\u62b1\u6570\u5b57\u5316\u8f6c\u578b<\/strong>\uff1a\u5f15\u5165\u5148\u8fdb\u7684\u8d22\u52a1\u8f6f\u4ef6\u548c\u7cfb\u7edf\uff0c\u5b9e\u73b0\u7a0e\u52a1\u5904\u7406\u7684\u81ea\u52a8\u5316\u548c\u667a\u80fd\u5316\u3002\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\uff0c\u964d\u4f4e\u4eba\u4e3a\u9519\u8bef\u7684\u98ce\u9669\u3002\u540c\u65f6\uff0c\u5229\u7528\u7535\u5b50\u53d1\u7968\u548c\u6570\u5b57\u5316\u7533\u62a5\u7cfb\u7edf\uff0c\u6ee1\u8db3\u82f1\u56fd\u653f\u5e9c\u63a8\u52a8\u7684VAT\u6570\u5b57\u5316\u8f6c\u578b\u8981\u6c42\u3002<\/p>\n\n\n\n<p>\u603b\u4e4b\uff0c\u82f1\u56fd\u589e\u503c\u7a0e\u662f\u82f1\u56fd\u7a0e\u52a1\u4f53\u7cfb\u4e2d\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u5bf9\u4e8e\u5728\u82f1\u56fd\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u8de8\u5883\u7535\u5546\u5356\u5bb6\uff0c\u4e86\u89e3\u5e76\u9075\u5b88VAT\u653f\u7b56\u81f3\u5173\u91cd\u8981\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u82f1\u56fd\u589e\u503c\u7a0e(VAT)\u662f\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72(HM 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