{"id":10459,"date":"2024-07-08T15:52:48","date_gmt":"2024-07-08T07:52:48","guid":{"rendered":"https:\/\/greenoo.tw\/?p=10459"},"modified":"2024-07-08T15:52:52","modified_gmt":"2024-07-08T07:52:52","slug":"%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e8%8b%b1%e5%9c%8b%e7%a8%85%e6%94%b9%ef%bc%8c%e6%89%8b%e6%8a%8a%e6%89%8b%e6%95%99%e6%82%a8%e5%a6%82%e4%bd%95%e6%b8%85%e9%97%9cva","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e8%8b%b1%e5%9c%8b%e7%a8%85%e6%94%b9%ef%bc%8c%e6%89%8b%e6%8a%8a%e6%89%8b%e6%95%99%e6%82%a8%e5%a6%82%e4%bd%95%e6%b8%85%e9%97%9cva\/","title":{"rendered":"Green Circle said cross-border] UK Tax Reform, Teach You How to Clear VAT Deferral (with practical cases)"},"content":{"rendered":"<p>\u82f1\u570b\u812b\u6b502\u5468\u4f86\uff0c\u91dd\u5c0d\u8de8\u5883\u96fb\u5546\u4f7f\u7528\u82f1\u570b\u6d77\u5916\u5009\u767c\u8ca8\u7684\u8ce3\u5bb6\uff0c\u6700\u5178\u578b\u7684\u8b8a\u5316\u9664\u4e86\u201cVAT\u7531\u92b7\u552e\u5e73\u81fa\u4ee3\u6263\u4ee3\u7e73\u201d\u4e4b\u5916\uff0c\u53e6\u5916\u4e00\u500b\u8a0e\u8ad6\u6700\u706b\u71b1\u7684\u8a71\u984c\u662f\u201c\u9032\u53e3VAT\u905e\u5ef6\u201d\u3002<br>\u6d77\u5916\u8ce3\u5bb6\u7533\u8acb\u9032\u53e3VAT\u905e\u5ef6\uff0c\u6709\u4eba\u8aaa\u9700\u8981\u7a05\u52d9\u4ee3\u8868\u51fa\u64d4\u4fdd\u51fd\uff0c\u4e5f\u6709\u4eba\u8aaa\u9700\u8981\u8ddf\u7a05\u4ee3\u7c3d\u8a02\u201ctax representative\u201d\u6388\u6b0a\u624d\u80fd\u958bVAT\u905e\u5ef6\u8cec\u6236\uff0c\u5230\u5e95\u771f\u76f8\u662f\u600e\u6a23\u7684\u5462\uff1f\u6709\u6c92\u6709\u6e05\u95dcVAT\u905e\u5ef6\u6210\u529f\u7684\u6d77\u5916\u8ce3\u5bb6\u6848\u4f8b\uff0c\u4eca\u5929\u7da0\u5708\u5708\u6703\u8a08\u4e8b\u52d9\u6240\u91dd\u5c0d\u201c\u9032\u53e3VAT\u905e\u5ef6\u201d\u9019\u500b\u8a71\u984c\u7232\u5927\u5bb6\u89e3\u958b\u7591\u96f2\u3002<br><br>\u00a0 \u6e05\u95dc\u905e\u5ef6\u7684\u6982\u5ff5<br>\uff08Postponed VAT Accounting\uff09<br>\u6309\u71672021\u5e741\u67081\u65e5\u7684\u65b0\u898f\uff0c\u9032\u53e3\u5546\u53ef\u4ee5\u4f7f\u7528\u201cPostponed VAT Accounting\u201d\uff0c\u4e5f\u5373PVA\u3002\u9867\u540d\u601d\u7fa9\uff0c\u5c31\u662f\u8aaa\u9032\u53e3\u5546\u201c\u4e0d\u518d\u9700\u8981\u201d\u5728\u8ca8\u7269\u9032\u95dc\u7684\u6642\u5019\u5c31\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u53ef\u4ee5\u63a8\u9072\u5230\u5f8c\u671f\u5728\u505aVAT\u7533\u5831\u7684\u6642\u5019\uff0c\u589e\u503c\u7a05\u5728\u540c\u4e00\u7533\u5831\u8868\u4e0a\u4f5c\u7232\u9032\u9805\u548c\u92b7\u9805\u589e\u503c\u7a05\u5165\u8cec\uff0c\u4e0d\u9700\u8981\u518d\u5be6\u969b\u7e73\u7d0d\u3002<br>\u9032\u53e3VAT\u7684\u7e73\u7d0d\u74b0\u7bc0\u5f9e\u6e05\u95dc\u7bc0\u9ede\u8f49\u79fb\u5230VAT\u7533\u5831\u7bc0\u9ede\uff0c\u5c07\u6703\u5be6\u73fe\u9032\u53e3VAT\u201c\u4e0d\u7e73\u4e0d\u9000\u201d\u72c0\u614b\u3002\u7a05\u5c40\u6bcf\u500b\u6708\u90fd\u6703\u7d66\u9032\u53e3\u5546\u4e00\u4efd\u96fb\u5b50\u5c0d\u8cec\u55ae\uff08Online Monthly Statement\uff09\uff0c\u7528\u4f86\u5c0d\u7167\u586b\u5beb\u88ab\u63a8\u9072\u7684VAT\uff08Postponed Import VAT\uff09\u3002<br>\u5728\u9019\u88cf\u6709\u8ce3\u5bb6\u53ef\u80fd\u6703\u7591\u554f\uff1a\u6709\u500b\u905e\u5ef6VAT\u7684\u8cec\u6236\u55ce\uff1f\u5176\u5be6\u4e0d\u662f\uff0c\u9019\u662f\u905e\u5ef6\u589e\u503c\u7a05\u8a18\u8cec\uff0c\u5b83\u662f\u4e00\u7a2e\u6703\u8a08\u8a18\u8cec\u65b9\u5f0f\uff0c\u4e26\u4e0d\u6703\u6709\u500b\u905e\u5ef6\u7684VAT\u8cec\u6236\u3002<br><\/p>\n\n\n\n<p>Q1\u00a0\u8ab0\u53ef\u4ee5\u4f7f\u7528\u6e05\u95dc\u905e\u5ef6PVA?<br>\u7da0\u5708\u5708\uff1a\u5f9e2021\u5e741\u67081\u65e5\u8d77\uff0c\u5982\u679c\u6709\u8a3b\u518a\u82f1\u570bVAT\u7684\u4f01\u696d\uff0c\u7121\u8ad6\u662f\u6d77\u5916\u4f01\u696d\u9084\u662f\u82f1\u570b\u672c\u5730\u4f01\u696d\uff0c\u6709\u5f9e\u82f1\u570b\u4ee5\u5916\u7684\u570b\u5bb6\u9032\u53e3\u8ca8\u7269\uff0c\u53ef\u81ea\u4e3b\u4f7f\u7528PVA\uff0c\u7121\u9700\u5411HMRC\u984d\u5916\u7533\u8acb\u7372\u6279\u3002\u81ea\u4e3b\u4f7f\u7528\u4e5f\u5c31\u662f\u8aaa\u53ef\u4ee5\u9078\u64c7\u4f7f\u7528PVA\uff0c\u905e\u5ef6\u9032\u53e3VAT\uff1b\u4e5f\u53ef\u4ee5\u4e0d\u9078\u64c7PVA\uff0c\u5728\u8ca8\u7269\u6e05\u95dc\u6642\u5c31\u7e73\u7d0d\u9032\u53e3VAT\u3002<br>Q2 \u6d77\u5916\u8ce3\u5bb6\u5982\u4f55\u5728\u6e05\u95dc\u6642\u4f7f\u7528\u6e05\u95dc\u905e\u5ef6PVA\uff1f<br>\u7da0\u5708\u5708\uff1a\u5982\u679c\u60a8\u662f\u4e00\u500b\u6d77\u5916\u4f01\u696d\u8ce3\u5bb6\uff0c\u9032\u53e3\u7684\u8ca8\u7269\u9700\u81ea\u8eab\u8cbf\u6613\uff08\u6240\u9032\u53e3\u5546\u516c\u53f8\uff09\u4f7f\u7528\uff0c\u60f3\u5728\u6e05\u95dc\u6642\u7533\u8acb\u201c\u9032\u53e3VAT\u905e\u5ef6\u201d\uff0c \u60a8\u53ea\u9700\u8981\u7528\u516c\u53f8\u62ac\u982d\u4fe1\u7d19\u66f8\u9762\u59d4\u8a17\u7269\u6d41\u6e05\u95dc\u4ee3\u7406\u5728\u6d77\u95dc\u7533\u5831\u6642\u9078\u64c7\u201caccount for import VAT on your VAT Return\u201d \uff0c\u4e5f\u5373\u662f\u9078\u64c7\u201c\u5728\u60a8\u7684\u589e\u503c\u7a05\u7533\u5831\u8868\u4e0a\u8988\u7b97\u9032\u53e3\u589e\u503c\u7a05\u201d\uff0c\u7121\u9700\u984d\u5916\u63d0\u524d\u7533\u8acb\u5099\u6848\u3002<br>*\u66f8\u9762\u6388\u6b0a\u5927\u6982\u7684\u5167\u5bb9\u662f\uff08\u50c5\u4f9b\u53c3\u8003)\uff1a<br>We XXXgongsi\uff0cEORI is GBXXX\uff0cVAT\u00a0number is XXX, we authorize\u00a0that using Postponed VAT Accounting and \u00a0select that we\u2019ll be accounting for import VAT on VAT Return\u00a0from Date XXX to Date XX on UK Customs Declaration.<br>Q3\u00a0\u7269\u6d41\u516c\u53f8\u5982\u4f55\u5728\u6e05\u95dc\u7533\u5831\u6642\u7232\u6d77\u5916\u8ce3\u5bb6\u7533\u8acb\u201cVAT\u6e05\u5ef6\u201d\uff1f<br>\u7da0\u5708\u5708\uff1a\u7269\u6d41\u516c\u53f8\u5728\u63a5\u6536\u5230\u6d77\u5916\u96fb\u5546\u8ce3\u5bb6\u6e05\u95dc\u59d4\u8a17\u6642\uff0c\u5fc5\u9808\u6536\u96c6\u8ce3\u5bb6\u7684VAT\u3001EORI\u4ee5\u53ca\u516c\u53f8\u540d\u7a31\u7b49\u4fe1\u606f\uff0c\u5728\u6d77\u95dc\u7533\u5831\u7cfb\u7d71\u9078\u64c7\u201caccounting for import VAT on your VAT Return\u201d\uff0c\u4e5f\u5373\u662f\u201c\u5728\u60a8\u7684\u589e\u503c\u7a05\u7533\u5831\u8868\u4e0a\u8988\u7b97\u9032\u53e3\u589e\u503c\u7a05\u201d\uff0c\u4e26\u5728\u6536\u8ca8\u4eba\u4f4d\u7f6e\uff08Box 8\uff09\u586b\u5beb\u8ce3\u5bb6\u7684VAT\u3001EORI\u53ca\u516c\u53f8\u540d\u7a31\u8a73\u7d30\u4fe1\u606f\u5373\u53ef\u3002\u76ee\u524dHMRC\u67092\u7a2e\u5e38\u7528\u7684\u6d77\u95dc\u7533\u5831\u7cfb\u7d71\u670d\u52d9\uff1a<br>\u7b2c\u4e00\u7a2e\u662fCHIEF\u7cfb\u7d71\uff0c\u5927\u90e8\u5206\u6e05\u95dc\u516c\u53f8\u7528\u7684\u90fd\u662fCHIEF\u9019\u500b\u7cfb\u7d71\uff0c\u9700\u8981\u5728Box 8\uff08Header Consignee\uff09\u4e2d\u586b\u5beb\u8ce3\u5bb6GB\u958b\u982d\u7684EORI\u865f\uff1b\u6216\u8005\uff0c\u5982\u679c\u9700\u8981\uff0c\u53ef\u4ee5\u5728box 44h(Registered Consignee)\u586b\u5beb\u8ce3\u5bb6\u7684VAT\u7a05\u865f\uff1b\u6700\u5f8c\u9700\u8981\u5728Box 47e\u6846\u4e2d\u628aB00\uff08\u589e\u503c\u7a05\uff09\u7684\u4ed8\u6b3e\u65b9\u5f0fMOP\u9078\u64c7\u7232\u201cG\u201d\u3002<br>\u7b2c\u4e8c\u7a2e\u662fCDS\u7cfb\u7d71\uff0c\u53ea\u9700\u8981\u5728\u6578\u64da\u5143\u7d20\u7684\u6a19\u984c\u4e0a\u586b\u5bebVAT\u7a05\u865f\u5373\u53ef\uff0c\u4e00\u822c\u73fe\u5728\u5f88\u5c11\u7528\u9019\u500b\u7cfb\u7d71\u505a\u6e05\u95dc\u7533\u5831\u3002<br>Real Case<br>\u8aaa\u4e86\u90a3\u9ebc\u591a\uff0c\u5230\u5e95\u6d77\u5916\u8cb7\u5bb6\u6709\u6c92\u6709\u6210\u529f\u7533\u8acb\u6e05\u95dc\u905e\u5ef6PVA\u7684\u6848\u4f8b\uff1f<br>\u7576\u7136\u6709\u7684\uff01\u7d50\u5408CHIEF\u7cfb\u7d71\uff0c\u4e0b\u9762\u6559\u5927\u5bb6\u62ff\u5230\u6e05\u95dc\u905e\u5ef6\u7684C88\u6e05\u95dc\u7968\u64da\uff0c\u600e\u9ebc\u770b\u7269\u6d41\u6e05\u95dc\u516c\u53f8\u6b63\u78ba\u7533\u8acb\u4e86\u6e05\u95dcVAT\u905e\u5ef6\u3002<br>Q4 \u6d77\u5916\u8ce3\u5bb6\u5728\u82f1\u570b\u505a\u6e05\u95dcVAT\u905e\u5ef6\uff0c\u9700\u8981\u4ec0\u9ebc\u64d4\u4fdd\u55ce\uff1f<br>\u7da0\u5708\u5708\uff1a\u4e0d\u9700\u8981\u984d\u5916\u7533\u8acb\uff0c\u4e5f\u4e0d\u9700\u8981\u8ca1\u7a05\u4ee3\u8868\u6216\u9280\u884c\u64d4\u4fdd\u3002<br>Q5 \u7232\u4ec0\u9ebcHMRC\u5c0d\u905e\u5ef6\u9032\u53e3VAT\u6703\u6709\u9700\u8981\u9280\u884c\u64d4\u4fdd\u9019\u500b\u8aaa\u6cd5\uff0c\u53ef\u4ee5\u89e3\u91cb\u4e00\u4e0b\u55ce\uff1f<br>\u7da0\u5708\u5708\uff1a\u7d50\u5408\u4ee5\u4e0a\u9032\u53e3VAT\u905e\u5ef6\u6210\u529f\u7684\u6d77\u5916\u8ce3\u5bb6\u6848\u4f8b\u4ee5\u53ca\u5982\u4e0b\u5716HMRC\u7684\u5b98\u65b9\u539f\u6587\uff0c\u7da0\u5708\u5708\u8a8d\u7232\u5f9e\u5982\u4e0b2\u500b\u90e8\u5206\u7406\u89e3\uff1a<br>\u7b2c\u4e00\uff0c\u5982\u679c\u60a8\u662fVAT\u8a3b\u518a\u7684\u8ce3\u5bb6\uff0c\u53ef\u4ee5\u9078\u64c7\u9032\u53e3VAT\u5728\u7533\u5831\u8868\u4e2d\u8aaa\u660e\uff0c\u4e5f\u5c31\u662fPVA\u3002\u6e05\u95dc\u74b0\u7bc0\u53ea\u652f\u4ed8Duty\uff0c\u9032\u53e3VAT\u4e0d\u652f\u4ed8\uff0c\u905e\u5ef6\u5230\u7a05\u4ee3\u5728\u7d66\u60a8\u7533\u5831\u6642\u5019\uff0c\u589e\u503c\u7a05\u5728\u540c\u4e00\u7533\u5831\u8868\u4e0a\u4f5c\u7232\u9032\u9805\u548c\u92b7\u9805\u589e\u503c\u7a05\u5165\u8cec\u3002<br>\u7b2c\u4e8c\uff0c\u5982\u679c\u60a8\u662f\u4e00\u500bVAT\u8a3b\u518a\u7684\u8ce3\u5bb6\u4e0d\u9078\u64c7PVA\u6e05\u95dc\uff0c\u6216\u8005\u60a8\u4e0d\u662f\u4e00\u500bVAT\u8a3b\u518a\u7fa9\u52d9\u7684\u8ce3\u5bb6\uff08\u4f8b\u5982\u82f1\u570b\u672c\u5730\u4f01\u696d\uff0c\u4f4e\u65bc85000\u82f1\u938a\u4e00\u5e74\u92b7\u552e\u984d\u6c92\u8a3b\u518aVAT\u7fa9\u52d9\u7684\u60c5\u6cc1\uff09\uff0c\u60a8\u9700\u8981\u5728\u9032\u53e3\u74b0\u7bc0\u652f\u4ed8\u95dc\u7a05\u548c\u9032\u53e3VAT\u3002\u4f46\u662f\u7b26\u5408\u5982\u4e0b3\u7a2e\u60c5\u6cc1\u4e5f\u53ef\u4ee5\u5ef6\u671f\u652f\u4ed8\u9032\u53e3\u7a05\u91d1\uff0c\u9019\u4e09\u7a2e\u60c5\u6cc1\u5206\u5225\u662f\uff1a\u901a\u904e\u9280\u884c\u64d4\u4fdd\u7684\u65b9\u5f0f\u8a2d\u7acb\u5ef6\u671f\u8cec\u6236\u3001\u81e8\u6642\u7684\u9032\u53e3\u3001\u9032\u5165\u82f1\u570b\u908a\u5883\u4fdd\u7a05\u5009\u5b58\u5132\u7684\u8ca8\u7269\u3002<br>Q6 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