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Charge\uff08\u53cd\u5411VAT\u5fb5\u7a05\uff09\u7684\u5f62\u5f0f\u7533\u5831\uff1b\u82f1\u570b\u6d77\u5916\u8ce3\u5bb6\u6216\u8005\u92b7\u552e\u5e73\u81fa\u5c31\u4e0d\u7528\u518d\u505a\u7533\u5831\u3002<br>2\u3001\u82f1\u570b\u6d77\u5916\u5009\u53caFBA\u7684\u6d77\u5916\u8ce3\u5bb6\uff0cB2B\u92b7\u552e\u4e0d\u9069\u7528\u65bc\u53cd\u5411\u5fb5\u7a05\uff0c\u5e73\u81fa\u4e0d\u4ee3\u6263\u4ee3\u7e73VAT\uff0c\u6d77\u5916\u8ce3\u5bb6\u9700\u81ea\u884c\u7533\u5831\u7e73\u7d0dVAT\u3002<br>Q5<br>\u4ec0\u9ebc\u53eb\u53cd\u5411VAT\u5fb5\u7a05\uff1f<br>\u53cd\u5411\u5fb5\u7a05\uff08Reverse Charge\uff09\u5c31\u662f\u7232\u4e86\u8b93\u6d77\u5916\u8ce3\u5bb6\u907f\u514d\u5728\u8cb7\u5bb6\u6240\u5728\u570b\u8a3b\u518avat\u7684\u9ebb\u7169\uff0c\u800c\u7531\u8cb7\u5bb6\u7533\u5831\u7e73\u7d0dvat\u7684\u4e00\u7a2e\u7c21\u5316\u7a0b\u5e8f\u3002<br>Reverse Charge\u50c5\u9069\u7528\u65bc135\u4ee5\u4e0b\u82f1\u570b\u6d77\u5916\u76f4\u90f5\u8ce3\u5bb6\u7684B2B\u92b7\u552e\uff0c\u4e0d\u9069\u7528\u65bc\u82f1\u570bFBA\u4ee5\u53ca\u6d77\u5916\u5009\u8ce3\u5bb6\u7684B2B\u92b7\u552e\u3002<br>Q6<br>\u5c0d\u65bc\u82f1\u570bFBA\/\u6d77\u5916\u5009\u8ce3\u5bb6\uff0c\u5728\u9032\u53e3\u74b0\u7bc0<br>\u7533\u5831\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<br>\u9019\u6b21\u7a05\u6539\u6700\u986f\u8457\u7684\u8b8a\u5316\u662f\u9032\u53e3\u589e\u503c\u7a05\u5f15\u9032\u4e00\u7a2e\u65b0\u7684\u7533\u5831\u6a21\u5f0f\u53ebPostpone VAT Accounting\uff0c\u4e5f\u53eb\u6e05\u95dcVAT\u905e\u5ef6\u3002\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\u505aVAT\u7533\u5831\u586b\u5beb\u5373\u53ef\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>Q7<br>\u4e2d\u570b\u8ce3\u5bb6\u600e\u9ebc\u7533\u8acb\u6e05\u95dc\u905e\u5ef6\uff1f<br>\u5982\u679c\u60a8\u662f\u4e00\u500b\u6d77\u5916\u4f01\u696d\u8ce3\u5bb6\uff0c\u60f3\u7533\u8acb\u201c\u6e05\u95dc\u905e\u5ef6\u201d\uff0c\u60a8\u53ea\u9700\u8981\u59d4\u8a17\u7269\u6d41\u6e05\u95dc\u4ee3\u7406\u5728\u6d77\u95dc\u7533\u5831\u6642\u9078\u64c7\u201c\u5728VAT\u7533\u5831\u8868\u4e2d\u8aaa\u660e\u9032\u53e3VAT\u201d\uff0c\u4e26\u5728\u6536\u8ca8\u4eba\u4f4d\u7f6e\u586b\u5beb\u60a8\u7684VAT\u8a73\u7d30\u4fe1\u606f\u5373\u53ef\uff0c\u7121\u9700\u984d\u5916\u63d0\u524d\u7533\u8acb\u5099\u6848\u3002<br>\u201cPostponed VAT Accounting\u201d\u7684\u9032\u53e3\u7533\u5831\u65b9\u5f0f\u5229\u65bc\u8ce3\u5bb6\u7684\u8cc7\u91d1\u6d41\uff0c\u6e1b\u5c11\u9032\u53e3VAT\u9000\u7a05\u7684\u9ebb\u7169\u3002<br>Q8<br>\u7269\u6d41\u516c\u53f8\u5982\u4f55\u5728\u6e05\u95dc\u7533\u5831\u6642\u7232\u6d77\u5916\u8ce3\u5bb6<br>\u7533\u8acb\u201cVAT\u6e05\u95dc\u905e\u5ef6\u201d\uff1f<br>\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\u865f\u3001EORI\u4ee5\u53ca\u516c\u53f8\u540d\u7a31\u7b49\u4fe1\u606f\uff0c\u5728\u6d77\u95dc\u7533\u5831\u7cfb\u7d71\u9078\u64c7\u201cyou\u2019ll be accounting for import VAT on your VAT Return.\u201d\uff0c\u4e5f\u5373\u662f\u201c\u5728VAT\u7533\u5831\u8868\u4e2d\u8aaa\u660e\u9032\u53e3VAT\u201d\uff0c\u76ee\u524dHMRC\u67092\u7a2e\u5e38\u7528\u7684\u6d77\u95dc\u7533\u5831\u7cfb\u7d71\u670d\u52d9\uff1a<br>\u7b2c\u4e00\u7a2e\uff0c\u5982\u679c\u7269\u6d41\u516c\u53f8\u4f7f\u7528CHIEF\u7cfb\u7d71\u7533\u5831\u6e05\u95dc\uff0c\u5728Box 8\uff08Header Consignee\uff09\u4e2d\u586b\u5beb\u8ce3\u5bb6GB\u958b\u982d\u7684EORI\u865f\uff0cbox 44 (Registered Consignee)\u586b\u5beb\u8ce3\u5bb6\u7684VAT\u7a05\u865f\uff0c\u4ee5\u53ca\u5728Box 47e\u6846\u4e2d\u9078\u64c7\u201cG\u201d\u4f5c\u7232\u4ed8\u6b3e\u65b9\u5f0f\u3002<br>\u7b2c\u4e8c\u7a2e\uff0c\u5982\u679c\u7269\u6d41\u516c\u53f8\u4f7f\u7528\u201c\u5831\u95dc\u670d\u52d9\u201d\u7533\u5831\u6e05\u95dc\uff0c\u53ea\u9700\u8981\u5728data element 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