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\u4ec0\u9ebc\u662fVAT\u905e\u5ef6\uff1f
\u589e\u503c\u7a05\u905e\u5ef6VAT\uff0c\u4e5f\u53eb\u8ca1\u653f\u6e05\u95dc\uff0c\u662f\u6307\u7576\u8ca8\u7269\u9032\u5165\u82f1\u570b\u6216\u6b50\u76df\u76ee\u7684\u570b\uff0c\u53ef\u9078\u64c7VAT\u905e\u5ef6\u7684\u65b9\u5f0f\uff0c\u5373\u8ce3\u5bb6\u5728\u9032\u53e3\u8ca8\u7269\u6642\u7121\u9700\u7e73\u7d0d\u9032\u53e3\u589e\u503c\u7a05\uff0c\u53ef\u4ee5\u5feb\u905e\u6e05\u95dc\u5c07\u8ca8\u7269\u914d\u9001\u81f3\u76ee\u7684\u570b\u3002
\u53ea\u8981\u9078\u64c7\u9032\u53e3VAT\u905e\u5ef6\u6e05\u95dc\u65b9\u5f0f\uff0c\u5c31\u53ef\u4ee5\u7de9\u89e3\u4e00\u5927\u7b46\u9032\u53e3\u589e\u503c\u8cbb\u7528\uff0c\u6e1b\u5c11\u652f\u51fa\uff0c\u7232\u8ce3\u5bb6\u7bc0\u7701\u5927\u91cf\u7684\u73fe\u91d1\u6d41\uff01
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Examples are as follows:
1
\u00a0United Kingdom of Great Britain and Northern Ireland\u00a0 \u00a0
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\u7c21\u55ae\u4f86\u8aaa\u5c31\u662f\uff0c\u5141\u8a31\u201c\u905e\u5ef6\u201d\u7e73\u7d0d\u9032\u53e3\u589e\u503c\u7a05\uff08Import VAT\uff09\uff0c\u7121\u9700\u5728\u6e05\u95dc\u6642\u5148\u652f\u4ed8\u7136\u5f8c\u5728\u7533\u5831\u6642\u62b5\u6e1b\uff0c\u800c\u662f\u905e\u5ef6\u7533\u5831\uff0c\u7136\u5f8c\u50c5\u5728\u7533\u5831\u6642\u9ad4\u73fe\u51fa\u9032\u53e3\u589e\u503c\u7a05\u91d1\u984d\u5373\u53ef\uff0c\u4e0d\u9700\u8981\u5be6\u969b\u7e73\u7d0d\u3002
\u7533\u8acbPVA\u7121\u9700\u4e8b\u5148\u6388\u6b0a\uff0c\u4f46\u662f\u9700\u8981\u5728\u6d77\u95dc\u7533\u5831\u55ae\u4e0a\u586b\u5beb\u82f1\u570b\u8a3b\u518a\u589e\u503c\u7a05\u865f(VRN)\u548cEORI\u865f\uff0c\u4e5f\u5373GB+\u7a05\u865f+000\u3002\u6709\u82f1\u570b\u8a3b\u518a\u589e\u503c\u7a05\u7684\u4f01\u696d\u5373\u53ef\u7533\u8acbPVA\u3002
2
\u00a0France\u00a0\u00a0
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\u5373\u7576\u8ce3\u5bb6\u7684\u8ca8\u7269\u9032\u53e3\u6cd5\u570b\u6d77\u95dc\u6642\uff0c\u5728\u6e05\u95dc\u6642\u7121\u9700\u518d\u9810\u5148\u652f\u4ed8\u9032\u53e3\u589e\u503c\u7a05\uff0c\u800c\u662f\u8f49\u79fb\u5230\u5728\u905e\u4ea4\u589e\u503c\u7a05\u7533\u5831\u8868\u6642\u518d\u5c0d\u589e\u503c\u7a05\u9032\u884c\u7533\u5831\u7e73\u7d0d\u548c\u62b5\u6263\u5373\u53ef\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u8a72\u9805\u9032\u53e3\u589e\u503c\u7a05\u905e\u5ef6\u653f\u7b56\u662f\u81ea\u52d5\u4e26\u5f37\u5236\u5be6\u65bd\u7684\u3002
3
\u8377\u862d\u00a0
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\u6709\u4e86\u9019\u500b\u201c\u7b2c23\u689d\u8a31\u53ef\u8b49\u201d\uff0c\u8ce3\u5bb6\u7121\u9700\u5728\u8ca8\u7269\u6e05\u95dc\u6642\u652f\u4ed8\u9032\u53e3\u589e\u503c\u7a05\uff0c\u800c\u662f\u5c07\u5728\u9032\u884c\u6708\u5ea6\/\u5b63\u5ea6\u589e\u503c\u7a05\u7533\u5831\u6642\u7533\u5831\u4e26\u7e73\u7d0d\u3002
\u5c0d\u65bc\u975e\u8377\u862d\u516c\u53f8\u4f86\u8aaa\uff08\u5305\u62ec\u6b50\u76df\u548c\u975e\u6b50\u76df\u7684\u516c\u53f8\uff09\uff0c\u4ed6\u5011\u4e0d\u80fd\u76f4\u63a5\u5728\u8377\u862d\u7533\u8acb\u7b2c 23 \u689d\u8a31\u53ef\u8b49\uff0c\u4f46\u662f\u4ed6\u5011\u53ef\u4ee5\u4efb\u547d\u81ea\u5df1\u7684\u7a05\u52d9\u4ee3\u8868-\u4ee3\u8868\u4ed6\u5011\u9032\u884c\u7533\u8acb\u8a72\u8a31\u53ef\u8b49\u3002
4
\u6bd4\u5229\u6642\u00a0
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\u7531\u65bc\u9032\u53e3\u589e\u503c\u7a05\u7684\u91d1\u984d\u662f\u5728\u540c\u4e00\u589e\u503c\u7a05\u9000\u7a05\u540c\u6642\u6263\u9664\uff0c\u4e0d\u9700\u8981\u73fe\u91d1\u652f\u4ed8\u3002\u9019\u7a2e\u4ed8\u6b3e\u65b9\u5f0f\u65b9\u6848\u4ee3\u8868\u4e86\u9032\u53e3\u8ca8\u7269\u5230\u6bd4\u5229\u6642\u7684\u516c\u53f8\u7684\u4e3b\u8981\u5229\u76ca\u3002
\u975e\u6bd4\u5229\u6642\u4f01\u696d\uff0c\u9700\u8981\u6eff\u8db3\u4ee5\u4e0b\u689d\u4ef6\uff1a
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\u5c0d\u65bc\u4f4d\u65bc\u6b50\u76df\u4ee5\u5916\u7684\u516c\u53f8\uff0c\u5fc5\u9808\u4efb\u547d\u5728\u6bd4\u5229\u6642\u8a2d\u7acb\u7684\u7a05\u52d9\u4ee3\u8868\uff1b
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VAT\u905e\u5ef6\u5c31\u4ecb\u7d39\u5230\u9019\u88cf\uff0c\u5e0c\u671b\u901a\u904e\u9019\u7bc7\u6587\u7ae0\uff0c\u4f60\u5c0dVAT\u905e\u5ef6\u6709\u4e86\u66f4\u6df1\u5165\u7684\u77ad\u89e3\u3002\u7e3d\u7684\u4f86\u8aaa\uff0cVAT\u905e\u5ef6\u653f\u7b56\u7232\u8de8\u5883\u8cbf\u6613\u4f01\u696d\u5e36\u4f86\u4e86\u8af8\u591a\u512a\u52e2\uff0c\u5305\u62ec\u6e1b\u8f15\u8cc7\u91d1\u58d3\u529b\u3001\u512a\u5316\u73fe\u91d1\u6d41\u3001\u63d0\u9ad8\u901a\u95dc\u6548\u7387\u548c\u964d\u4f4e\u8cbf\u6613\u6210\u672c\u7b49\u3002\u7136\u800c\uff0c\u5728\u9078\u64c7\u9069\u5408\u81ea\u5df1\u7684VAT\u905e\u5ef6\u65b9\u5f0f\u6642\uff0c\u4f01\u696d\u9700\u8981\u6ce8\u610f\u77ad\u89e3\u7576\u5730\u7684\u653f\u7b56\u8981\u6c42\u548c\u7533\u8acb\u7a0b\u5e8f\uff0c\u4ee5\u78ba\u4fdd\u9806\u5229\u4eab\u53d7\u76f8\u95dc\u4fbf\u5229\u3002
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