{"id":11854,"date":"2024-07-04T15:05:08","date_gmt":"2024-07-04T07:05:08","guid":{"rendered":"https:\/\/greenoo.tw\/?p=11854"},"modified":"2024-07-05T11:53:39","modified_gmt":"2024-07-05T03:53:39","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%e6%9c%80%e6%96%b0-%e7%91%9e%e5%85%b8%e5%a2%9e%e5%80%bc%e7%a8%85%e7%86%b1%e9%bb%9e%e5%95%8f%e9%a1%8c%e4%b8%80%e4%b8%80","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%e6%9c%80%e6%96%b0-%e7%91%9e%e5%85%b8%e5%a2%9e%e5%80%bc%e7%a8%85%e7%86%b1%e9%bb%9e%e5%95%8f%e9%a1%8c%e4%b8%80%e4%b8%80\/","title":{"rendered":"Green Circle Cross Border\u3011New | Swedish VAT Hot Issues One by One"},"content":{"rendered":"

\u745e\u5178\u662f\u5317\u6b50\u4e94\u570b\u6700\u5927\u7684\u7d93\u6fdf\u5be6\u9ad4\uff0c\u745e\u5178\u4eba\u6c11\u5c0d\u7db2\u8cfc\u63a5\u53d7\u7a0b\u5ea6\u9ad8\uff0c\u6d88\u8cbb\u80fd\u529b\u5f37\u3002\u9810\u8a08\u52302024\u5e74\uff0c\u5176\u5e02\u5834\u898f\u6a21\u5c07\u9054\u5230137.29\u5104\u7f8e\u5143\u3002
\u654f\u92b3\u7684\u4e2d\u570b\u8ce3\u5bb6\u7b2c\u4e00\u6642\u9593\u89ba\u5bdf\u5230\u745e\u5178\u96fb\u5546\u5e02\u5834\u524d\u666f\u53ef\u89c0\uff0c\u60f3\u8981\u958b\u62d3\u745e\u5178\u9019\u500b\u65b0\u7684\u85cd\u6d77\u5e02\u5834\uff0c\u9996\u5148\u80af\u5b9a\u9700\u8981\u5148\u4e86\u89e3\u745e\u5178\u7684\u589e\u503c\u7a05\u60c5\u6cc1\u3002
\u745e\u5178\u7684\u589e\u503c\u7a05\u6cd5\u6848\u5f62\u6210\u65bc1969\u5e74\uff0c\u6709\u7740\u9577\u905454\u5e74\u7684\u6b77\u53f2\uff0c\u8a72\u6cd5\u6848\u7531\u745e\u5178\u7a05\u52d9\u5c40Skatteverket\u7ba1\u7406\u5be6\u65bd\u3002
<\/p>\n\n\n\n

\u745e\u5178\u4f5c\u7232\u6b50\u76df\u6210\u54e1\u570b\u4e4b\u4e00\uff0c\u9075\u5b88\u6b50\u76df\u589e\u503c\u7a05\u898f\u5247\u3002\u589e\u503c\u7a05\u6cd5\u898f\u7531\u6b50\u76df\u767c\u4f48\uff0c\u5176\u4e2d\u5217\u51fa\u4e86\u5305\u62ec\u745e\u5178\u5728\u5167\u7684\u6210\u54e1\u570b\u5c07\u63a1\u7528\u589e\u503c\u7a05\u5236\u5ea6\u7684\u539f\u5247\u3002\u5728\u6b50\u76df\u6210\u54e1\u570b\u4e2d\u9019\u4e9b\u6cd5\u898f\u512a\u5148\u65bc\u7576\u5730\u6cd5\u898f\uff0c\u9019\u4e5f\u4f7f\u5f97\u6b50\u76df\u6210\u54e1\u570b\u91dd\u5c0d\u589e\u503c\u7a05\u7684\u6cd5\u6848\u4e0d\u76e1\u76f8\u540c\u3002
<\/p>\n\n\n\n

\u54ea\u4e9b\u4f01\u696d\u9700\u8981\u8a3b\u518a\u745e\u5178VAT\uff1f
\u8207\u6b50\u76df\u5176\u4ed6\u570b\u5bb6\u76f8\u4f3c\uff0c\u5728\u745e\u5178\u63d0\u4f9b\u61c9\u7a05\u5546\u54c1\u6216\u670d\u52d9\u7684\u6d77\u5916\u516c\u53f8\u53ef\u80fd\u9700\u8981\u5728\u7576\u5730\u8a3b\u518a\u589e\u503c\u7a05\u4e26\u7e73\u7d0d\u589e\u503c\u7a05\u3002\u5e38\u898b\u60c5\u6cc1\u6709\uff1a
1\u3001\u4f5c\u7232\u9032\u53e3\u5546\uff0c\u9032\u53e3\u5546\u54c1\u5230\u745e\u5178\u9032\u884c\u92b7\u552e\uff1b
2\u3001\u5728\u745e\u5178\u8a2d\u7acb\u5009\u5eab\uff0c\u4e26\u5c07\u5132\u5b58\u5728\u745e\u5178\u7684\u5546\u54c1\u92b7\u552e\u7d66\u8cb7\u5bb6\uff1b
3\u3001\u5728\u745e\u5178\u6c92\u6709\u5eab\u5b58\uff0c\u5f9e\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\/\u5730\u5340\u5411\u745e\u5178\u8cb7\u5bb6\u9060\u7a0b\u92b7\u552e\u5546\u54c1\uff0c\u4e14\u9060\u7a0b\u92b7\u552e\u984d\u5728\u7576\u5e74\u6216\u4e0a\u4e00\u5e74\u8d85\u904e320,000\u745e\u5178\u514b\u6717\uff08\u5f9e2021\u5e747\u67081\u65e5\u958b\u59cb\uff0c\u6b50\u76df\u7684\u9060\u7a0b\u92b7\u552e\u95be\u503c\u8abf\u6574\u7232\u7d71\u4e00\u76841\u842c\u6b50\u5143\uff09\uff0c\u92b7\u552e\u5e73\u81fa\/\u6b50\u76df\u4f01\u696d\u6c92\u6709\u4f7f\u7528OSS\u7d71\u4e00\u7cfb\u7d71\u7533\u5831\u3002
4\u3001\u53ef\u4ee5\u81ea\u9858\u8a3b\u518a\u745e\u5178VAT\uff0c\u4e00\u662f\u4e0d\u9700\u8981\u95dc\u6ce8\u9060\u7a0b\u92b7\u552e\u95be\u503c\uff0c\u4e8c\u662f\u6709\u4e9b\u8ce3\u5bb6\u6e05\u95dc\u6642\u662f\u6b50\u76dfEORI+\u745e\u5178vat\u7a05\u865f\u6e05\u95dc\u7684\uff0c\u9032\u53e3\u589e\u503c\u7a05\u5c31\u53ef\u4ee5\u5728\u745e\u5178\u62b5\u6263\uff0c\u90a3\u9ebc\u662f\u6703\u6709\u9700\u6c42\u8981\u745e\u5178\u8a3b\u518avat\u4e26\u4e14\u7533\u5831\u7e73\u7a05\u548c\u62b5\u6263\u9032\u9805\u589e\u503c\u7a05\u3002
<\/p>\n\n\n\n

Attention:
1\uff09\u745e\u5178\u9060\u7a0b\u92b7\u552e\u8d77\u5fb5\u9ede\u723232\u842c\u745e\u5178\u514b\u6717\uff08\u7d0434,000 \u6b50\u5143\uff09\uff0c\u5f9e2021\u5e747\u67081\u65e5\u958b\u59cb\uff0c\u6b50\u76df\u7684\u9060\u7a0b\u92b7\u552e\u95be\u503c\u8abf\u6574\u7232\u7d71\u4e00\u76841\u842c\u6b50\u5143\u3002
\u7576\u60a8\u5728\u745e\u5178\u7684\u9060\u7a0b\u92b7\u552e\u984d\u4f4e\u65bc32\u842c\u745e\u5178\u514b\u6717\uff08\u5f9e2021\u5e747\u67081\u65e5\u958b\u59cb\u72321\u842c\u6b50\u5143\uff09\uff0c\u5247\u60a8\u5c07\u6309\u7167\u672c\u570b\u9069\u7528\u7684\u7a05\u7387\u5c0d\u61c9\u7a05\u92b7\u552e\u984d\u5fb5\u6536\u672c\u570b\u589e\u503c\u7a05\uff0c\u60a8\u4e5f\u53ea\u9700\u8981\u5728\u672c\u570b\uff08 \u5373\u8ce3\u51fa\u570b\uff09\u4ea4\u7a05\uff1b
\u7576\u60a8\u8d85\u904e32\u842c\u92b7\u552e\u95be\u503c\u6642\uff082021\u5e747\u67081\u65e5\u958b\u59cb\u72321\u842c\u6b50\u5143\uff09\uff0c\u60a8\u5c07\u6309\u7167\u745e\u5178\u7a05\u7387\u5c0d\u589e\u503c\u7a05\u61c9\u7a05\u92b7\u552e\u6536\u53d6\u745e\u5178\u589e\u503c\u7a05\uff0c\u800c\u4e0d\u662f\u4f7f\u7528\u60a8\u81ea\u5df1\u570b\u5bb6\u7684\u7a05\u7387\u3002
\u9060\u7a0b\u92b7\u552e\u898f\u5247\u53ea\u9069\u7528\u65bc\u8ca8\u7269\uff0c\u4e0d\u9069\u7528\u65bc\u670d\u52d9\uff0c\u800c\u4e14\u53ea\u6709\u7576\u4e00\u500b\u6b50\u76df\u570b\u5bb6\u7684\u61c9\u7a05\u4eba\u54e1\u5411\u53e6\u4e00\u500b\u6b50\u76df\u570b\u5bb6\u7684\u67d0\u500b\u4eba\u92b7\u552e\uff08\u4e5f\u5c31\u662f\u4e0d\u662f\u61c9\u7a05\u4f01\u696d\uff09\u548c\u4ea4\u4ed8\u8ca8\u7269\u6642\uff0c\u8a72\u898f\u5247\u624d\u751f\u6548\uff09\u3002
\u4ec0\u9ebc\u6642\u5019\u9700\u8981\u8a3b\u518a\u745e\u5178VAT\uff1f
\u589e\u503c\u7a05\u90e8\u9580\u5fc5\u9808\u5728\u7b2c\u4e00\u6b21\u61c9\u7a05\u4f9b\u61c9\u4e4b\u524d\u81f3\u5c1114\u5929\u6536\u5230\u589e\u503c\u7a05\u7de8\u865f\u7684\u7533\u8acb\u3002
\u745e\u5178\u589e\u503c\u7a05\u7a05\u7387\u53ca\u7533\u5831\u9031\u671f
<\/p>\n\n\n\n

\u7a05\u7387\uff1a
1\u3001\u6a19\u6e96\u7a05\u7387\uff1a
25%\uff0c\u9069\u7528\u65bc\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52d9\uff1b
2\u3001\u6e1b\u514d\u7a05\u7387\uff1a
12%\uff0c\u9069\u7528\u65bc\u90e8\u5206\u98df\u54c1\u3001\u7121\u9152\u7cbe\u98f2\u6599\u3001\u9152\u5e97\u4f4f\u5bbf\u3001\u9910\u98f2\u670d\u52d9\u7b49\uff1b
6%\uff0c\u9069\u7528\u65bc\u66f8\u7c4d\uff08\u5305\u62ec\u96fb\u5b50\u66f8\uff09\u3001\u5831\u520a\u7b49\uff1b
3\u3001\u96f6\u7a05\u7387\uff1a
\u9069\u7528\u65bc\u793e\u5340\u5167\u548c\u570b\u969b\u65c5\u5ba2\u904b\u8f38\u3001\u7269\u696d\u51fa\u79df\/\u51fa\u552e\u7b49\u3002
Reporting cycle:
\u6839\u64da\u5e74\u92b7\u552e\u71df\u696d\u984d\uff0c\u745e\u5178\u589e\u503c\u7a05\u6709\u4e09\u7a2e\u7533\u5831\u983b\u7387
\u745e\u5178VAT\u7684\u622a\u6b62\u7533\u5831\u6642\u9593\uff1a
\u6839\u64da\u7533\u5831\u9031\u671f\u7684\u4e0d\u540c\uff0c\u745e\u5178VAT\u7684\u622a\u6b62\u7533\u5831\u6642\u9593\u4e5f\u4e0d\u540c\u3002
<\/p>\n\n\n\n

\u5e74\u5831
\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6240\u6709\u689d\u4ef6\uff0c\u60a8\u5fc5\u9808\u5728\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\u7684\u540c\u6642\u7533\u5831\u548c\u7e73\u7d0d\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n

\u60a8\u7684\u5831\u544a\u671f\u7232\u6574\u500b\u745e\u5178\u8ca1\u653f\u5e74\u5ea6
*\u00a0\u60a8\u6c92\u6709\u5728\u6b50\u76df\u5883\u5167\u9032\u884c\u4ea4\u6613.
*\u00a0\u60a8\u9700\u8981\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\u548c\u589e\u503c\u7a05\u7533\u5831\u8868
\u5982\u679c\u60a8\u7684\u5831\u544a\u671f\u662f\u6574\u500b\u745e\u5178\u8ca1\u653f\u5e74\u5ea6\uff0c\u4f46\u60a8\u4e0d\u9700\u8981\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\uff0c\u6216\u8005\u60a8\u5728\u6b50\u76df\u7bc4\u570d\u5167\u9032\u884c\u4e86\u4ea4\u6613\uff0c\u60a8\u5fc5\u9808\u5728\u4e0d\u9072\u65bc\u60a8\u7684\u5831\u544a\u671f\u5f8c\u7b2c\u4e8c\u500b\u6708\u768426\u65e5\u5831\u544a\u4e26\u7e73\u7d0d\u589e\u503c\u7a05(12\u6708\u662f\u4f8b\u5916\uff0c\u622a\u6b62\u65e5\u671f\u662f\u6bcf\u6708\u768427\u65e5)\u3002
\u60a8\u5831\u544a\u548c\u7e73\u7d0d\u589e\u503c\u7a05\u7684\u622a\u6b62\u65e5\u671f\u53d6\u6c7a\u65bc\u745e\u5178\u8ca1\u653f\u5e74\u5ea6\u7684\u7d50\u675f\u6642\u9593\uff0c\u4ee5\u53ca\u60a8\u662f\u901a\u904e\u96fb\u5b50\u670d\u52d9\u9084\u662f\u901a\u904e\u7d19\u8cea\u65b9\u5f0f\u63d0\u4ea4\u589e\u503c\u7a05\u548cPAYE\u7533\u5831\u8868\u3002
<\/p>\n\n\n\n

\u5982\u679c\u4ee5\u4e0b\u6240\u6709\u689d\u4ef6\u90fd\u9069\u7528\uff0c\u60a8\u5fc5\u9808\u5728\u745e\u5178\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u5f8c\u76845\u670812\u65e5\u5831\u544a\u4e26\u652f\u4ed8\u589e\u503c\u7a05:
1\uff09\u4f60\u7684\u5831\u544a\u671f\u662f\u6574\u500b\u745e\u5178\u8ca1\u653f\u5e74\u5ea6
2\uff09\u4f60\u6c92\u6709\u5728\u6b50\u76df\u5167\u90e8\u5f9e\u4e8b\u8cbf\u6613
3\uff09\u4f60\u5fc5\u9808\u63d0\u4ea4\u4e00\u4efd\u6240\u5f97\u7a05\u7533\u5831\u8868
\u5982\u679c\u60a8\u7684\u516c\u53f8\u4f7f\u7528\u4ee3\u8868\u4f86\u63d0\u4ea4\u589e\u503c\u7a05\u7533\u5831\u8868\uff0c\u60a8\u7684\u4ee3\u8868\u53ef\u80fd\u6709\u6b0a\u57286\u670826\u65e5\u4e4b\u524d\u66ab\u505c\u5831\u544a\u548c\u652f\u4ed8\u589e\u503c\u7a05\u3002
\u5b63\u5831
\u5fc5\u9808\u5728\u5831\u544a\u671f\u5f8c\u7b2c\u4e8c\u500b\u6708\u768412\u65e5\u4e4b\u524d\u7533\u5831\u4e26\u652f\u4ed8\u589e\u503c\u7a05(8\u6708\u4f8b\u5916\uff0c\u622a\u6b62\u65e5\u671f\u662f17\u65e5)\u3002

\u6700\u9072\u5fc5\u9808\u57285\u670812\u65e5\u524d\u6536\u52301\u6708\u81f33\u6708\u7533\u5831\u53ca\u652f\u4ed8\u589e\u503c\u7a05\u3002

\u6709\u5169\u500b\u53ef\u80fd\u7684\u589e\u503c\u7a05\u7533\u5831\u622a\u6b62\u65e5\u671f:
1\uff09\u7576\u5e74\u92b7\u552e\u984d\u4e0d\u8d85\u904e4000\u842c\u745e\u5178\u514b\u6717\uff0c\u4e26\u4e14\u6c92\u6709\u6839\u64da\u81ea\u5df1\u7684\u8981\u6c42\u63d0\u524d\u7372\u5f97\u589e\u503c\u7a05\u9000\u7a05\u671f\u9650\uff0c\u7533\u5831\u53ca\u7d0d\u7a05\u622a\u6b62\u6642\u9593\u662f\u5831\u544a\u671f\u7d50\u675f\u5f8c\u7684\u7b2c\u4e8c\u500b\u670812\u65e5(1\u6708\u548c8\u6708\u9664\u5916\uff0c\u622a\u6b62\u65e5\u671f\u723217\u65e5)\uff1b
2\uff09\u7576\u5e74\u92b7\u552e\u984d(\u745e\u5178\u8ca1\u653f\u5e74\u5ea6)\u8d85\u904e4000\u842c\u745e\u5178\u514b\u6717\uff0c\u7533\u5831\u53ca\u7d0d\u7a05\u622a\u6b62\u6642\u9593\u662f\u5831\u544a\u671f\u7d50\u675f\u5f8c\u7684\u4e0b\u4e00\u500b\u670826\u65e5(12\u6708\u9664\u5916\uff0c\u622a\u6b62\u65e5\u671f\u723227\u65e5)\u3002
\u745e\u5178VAT\u7a05\u865f\u8b49\u66f8
\u745e\u5178\u589e\u503c\u7a05\u865fSE+12\u4f4d\u6578\u5b57\u7d44\u6210
\u745e\u5178\u589e\u503c\u7a05\u7f70\u6b3e\u653f\u7b56
\u745e\u5178VAT\u7a05\u6b3e\u8a72\u5982\u4f55\u652f\u4ed8\uff1f
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\u745e\u5178VAT\u7684\u8a3b\u92b7\u4e8b\u5b9c
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