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What is VAT?
VAT\u662f\u589e\u503c\u7a05( Value Added Tax )\u7684\u7c21\u7a31\uff0c\u6307\u7684\u662f\u6b50\u76df\u570b\u5bb6\u61c9\u7528\u7684\u4e00\u7a2e\u7a05\u5236\uff0c\u9019\u7a2e\u7a05\u6700\u65e9\u8d77\u6e90\u65bc\u6cd5\u570b\uff0c\u65bc1954\u5e744\u670810\u65e5 \u6b63\u5f0f\u7acb\u6cd5\u5be6\u65bd\u3002\u662f\u6b50\u76df\u570b\u5bb6\u666e\u904d\u4f7f\u7528\u7684\u552e\u5f8c\u589e\u503c\u7a05\uff0c\u4e5f\u5373\u662f\u6307\u8ca8\u7269\u552e\u50f9\u7684\u5229\u6f64\u7a05\u3002\u662f\u57fa\u65bc\u5546\u54c1\u6216\u670d\u52d9\u7684\u589e\u503c\u984d\u5fb5\u7684\u4e00\u7a2e\u9593\u63a5\u7a05\u3002\u4e00\u822c\u6b50\u76df\u570b\u5bb6\u9032\u884c\u9032\u51fa\u53e3\u8cbf\u6613\u6642\u9700\u8981\u7e73\u7d0d3\u7a2e\u7a05\uff0c\u9032\u53e3\u7a05\u3001\u9032\u53e3\u95dc\u7a05\u3001\u589e\u503c\u7a05\u3002
\u589e\u503c\u7a05\uff08Value Added Tax\u6216VAT\uff09\uff0c\u662f\u6839\u64da\u5546\u54c1\u6216\u670d\u52d9\u5728\u6d41\u8f49\u904e\u7a0b\u4e2d\u7522\u751f\u7684\u589e\u503c\u984d\u7232\u8a08\u7a05\u4f9d\u64da\u5fb5\u6536\u7684\u4e00\u7a2e\u7a05\u3002\u589e\u503c\u7a05\u5728\u6b50\u6d32\u570b\u5bb6\u6216\u5730\u5340\u4e4b\u9593\u7684\u696d\u52d9\u4ea4\u6613\u3001\u9032\u53e3\u5546\u54c1\u548c\u904b\u8f38\u5546\u54c1\u6642\u5fb5\u6536\u3002\u6b50\u6d32\u589e\u503c\u7a05\u7531\u8a3b\u518a\u4e86\u589e\u503c\u7a05\u7684\u8ce3\u5bb6\u6839\u64da\u6b50\u6d32\u5883\u5167\u7684\u92b7\u552e\u5411\u6d88\u8cbb\u8005\u5fb5\u6536\uff0c\u4e26\u5411\u76f8\u95dc\u6b50\u6d32\u570b\u5bb6\u7684\u7a05\u5c40\u9032\u884c\u7533\u5831\u548c\u7e73\u7d0d\u3002
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(1)\u8ca8\u7269\u51fa\u53e3\u6642\u82e5\u6c92\u6709\u4f7f\u7528\u81ea\u5df1\u7684VAT\u7a05\u865f\uff0c\u5247\u7121\u6cd5\u4eab\u53d7\u9032\u53e3\u589e\u503c\u7a05\u9000\u7a05\u3002
(2)\u82e5\u88ab\u67e5\u51fa\u501f\u7528\u4ed6\u4ebaVAT\u6216VAT\u7a05\u865f\u7121\u6548\u7684\u60c5\u6cc1\uff0c\u8ca8\u7269\u53ef\u80fd\u88ab\u6263\u7121\u6cd5\u6e05\u95dc\u3002
(3)\u5982\u679c\u4f60\u4e0d\u80fd\u63d0\u4f9b\u6709\u6548\u7684VAT\u767c\u7968\u7d66\u4f60\u7684\u6d77\u5916\u5ba2\u6236\uff0c\u5ba2\u6236\u6709\u53ef\u80fd\u6703\u53d6\u6d88\u4ea4\u6613\u3002
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\u00a0
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\u00a0
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\u592a\u967d\u8c37\u9999\u6e2f\u7684\u6cd5\u570b\u5e97\u92ea2019\u5e74\u71df\u696d\u6536\u5165\u647a\u5408\u4eba\u6c11\u5e631922.29\u842c\u5143\uff0c\u4f54\u516c\u53f82019\u5e74\u5ea6\u71df\u696d\u6536\u5165\u76840.55%\uff0c\u6536\u5165\u4f54\u6bd4\u8f03\u5c0f\uff0c\u5c0d\u516c\u53f8\u6574\u9ad4\u696d\u7e3e\u7684\u5f71\u97ff\u4e0d\u5927\u3002
\u661f\u5fbd\u7cbe\u5bc6\u9084\u5728\u516c\u544a\u4e2d\u8868\u793a\uff0c2020\u5e745\u6708\uff0c\u6b50\u76df\u59d4\u54e1\u6703\u6c7a\u5b9a\u5c07\u81ea2021\u5e747\u67081\u65e5\u8d77\u5be6\u65bd\u65b0\u7684\u96fb\u5546\u589e\u503c\u7a05\u653f\u7b56\uff0c\u5176\u4e2d\u91cd\u5927\u7684\u6539\u9769\u4e4b\u4e00\u4fbf\u662f\u5c07\u7531\u4e9e\u99ac\u905c\u7b49\u96fb\u5546\u5e73\u81fa\u4ee3\u6536\u4ee3\u7e73VAT\u7a05\u6b3e\u3002\u56e0\u6b64\uff0c\u672a\u4f86\u6b50\u76df\u5340\u57df\u5167\u901a\u904e\u96fb\u5546\u5e73\u81fa\u7684\u92b7\u552e\uff0c\u5c07\u4e0d\u5b58\u5728\u672a\u8db3\u984d\u7533\u5831VAT\u7684\u60c5\u5f62\u3002
\u9019\u4e9b\u5e74\uff0c\u8de8\u5883\u96fb\u5546\u653f\u7b56\u8d8a\u4f86\u8d8a\u5408\u898f\u5316\uff0c\u4e9e\u99ac\u905c\u4e5f\u8d8a\u4f86\u8d8a\u91cd\u8996\u91cd\u8996\u7a05\u52d9\u9019\u584a\u554f\u984c\uff0c\u64da\u7da0\u5708\u5708\u8ca8\u4ee3\u53cb\u5546\u53cd\u994b\u6700\u8fd1\u6d77\u95dc\u6b63\u5728\u56b4\u67e5\u4f4e\u7533\u5831\uff0c\u5df2\u6709\u591a\u5bb6\u8ce3\u5bb6\u8ca8\u7269\u88ab\u9000\u56de\uff0c\u8cec\u865f\u88ab\u67e5\u5c01\uff0c\u6b50\u6d32\u56b4\u67e5\u9084\u5728\u9032\u884c\u4e2d\uff0c\u4e0d\u50c5\u5982\u6b64\uff0c\u95dc\u65bc\u6bd4\u5229\u6642\u67e5\u9a57\u53ca\u6536\u5230\u7f70\u91d1\u55ae\u7684\u554f\u984c\uff0c\u9ad8\u7a05\u91d1\u7522\u54c1\u5f15\u8d77\u7684\u67e5\u9a57\u76ee\u524d\u666e\u904d\u5b58\u5728\uff0c\u6240\u4ee5\u9664\u4e86\u7f8e\u570b\uff0c\u6b50\u6d32\u7684\u82f1\u570b\u3001\u5fb7\u570b\u3001\u6bd4\u5229\u6642\u4ee5\u53ca\u6cd5\u570b\u7684\u8ce3\u5bb6\u8fd1\u671f\u4e5f\u5f97\u683c\u5916\u6ce8\u610fVAT\u554f\u984c\u3002
\u6240\u4ee5\uff0c\u9084\u672a\u958b\u59cb\u4f48\u5c40VAT\u505a\u8de8\u5883\u7684\u8ce3\u5bb6\u5011\uff0c\u8d95\u7dca\u806f\u7e6b\u4f60\u5011\u7684\u7da0\u5708\u5708\u7a05\u52d9\u9867\u554f\uff0c\u53ca\u6642\u505a\u597d\u4f60\u5011\u7684VAT\u7a05\u6b3e\uff0c\u8b93\u7da0\u5708\u5708\u7232\u4f60\u7684\u5e97\u92ea\u7a05\u52d9\u5408\u898f\u4fdd\u99d5\u8b77\u822a\u3002<\/p>","protected":false},"excerpt":{"rendered":"
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