{"id":13565,"date":"2024-07-27T11:41:59","date_gmt":"2024-07-27T03:41:59","guid":{"rendered":"https:\/\/greenoo.tw\/?p=13565"},"modified":"2024-07-27T11:42:01","modified_gmt":"2024-07-27T03:42:01","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%b7%a8%e5%a2%83vat%e7%a8%85%e5%8b%99%e5%95%8f%e9%a1%8c%e5%bd%99%e7%b8%bd","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/%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%b7%a8%e5%a2%83vat%e7%a8%85%e5%8b%99%e5%95%8f%e9%a1%8c%e5%bd%99%e7%b8%bd\/","title":{"rendered":"\u3010\u7eff\u5708\u5708\u8bf4\u8de8\u5883\u3011\u8de8\u5883VAT\u7a05\u52d9\u554f\u984c\u5f59\u7e3d"},"content":{"rendered":"

1.\u7232\u4ec0\u9ebc\u8981\u8a3b\u518aVAT?
\u7b54\uff1a\u5982\u679c\u7528\u5230\u4e86\u6b50\u6d32\u7576\u5730\u570b\u7684\u5009\u5eab\uff0c\u4e26\u4e14\u92b7\u552e\u51fa\u53bb\uff0c\u90a3\u9ebc\u9019\u7b46\u8a02\u55ae\u5c31\u9700\u8981\u7e73\u7d0dVAT\u7a05\u3002\u800c\u7e73\u7d0dVAT\u7a05\u5c31\u9700\u8981\u4e00\u500b\u5c6c\u65bc\u81ea\u5df1\u7d0d\u7a05\u4e3b\u9ad4\u7684\u7d0d\u7a05\u7de8\u78bc\u3002VAT\u865f\u5c31\u662f\u9019\u500b\u7de8\u78bc\u3002(\u6bd4\u55bb\uff1a\u6c92\u6709VAT\u7684\u8ce3\u5bb6\u5c31\u76f8\u7576\u65bc\u5929\u6a4b\u64fa\u5730\u6524\u7684\uff0c\u9700\u8981\u95dc\u6ce8\u57ce\u7ba1\u7684\u5c0f\u8eca\u548c\u6df7\u6df7\u7684\u4fdd\u8b77\u8cbb\uff0c\u800c\u6709\u4e86VAT\u5c31\u76f8\u7576\u65bc\u6709\u4e86\u71df\u696d\u57f7\u7167\uff0c\u53ef\u4ee5\u627e\u500b\u5e97\u92ea\u6b63\u898f\u71df\u696d\u4e86)\u3002
2\u3001VAT \u548c EORI \u7684\u5206\u5225
VAT\u7a05\u865f\u662f\u5728\u92b7\u552e\u6642\u4f7f\u7528\uff0c\u8ce3\u5bb6\u6709 VAT \u865f\uff0c\u92b7\u552e\u4e2d\u5fc5\u9808\u5df2\u7d93\u5305\u62ec\u92b7\u552e\u7a05VAT(\u8ca8\u7269\u6700\u7d42\u552e\u50f9\u7684 1\/6)\u3002EORI \u865f\u662f\u82f1\u6587 Economic Operator Registration and Identification \u7684\u7e2e\u5beb\u3002\u8a72\u865f\u78bc\u662f\u6b50\u76df\u570b\u5bb6\u5167\u51e1\u662f\u6709\u7d93\u6fdf\u6d3b\u52d5\uff0c\u5c24\u5176\u662f\u6709\u9032\u51fa\u53e3\u751f\u610f\u7684\u500b\u4eba\/\u4f01\u696d\u5fc5\u5099\u7684\u4e00\u500b\u767b\u8a18\u865f\u3002\u7121\u8ad6\u6709\u7121 VAT \u865f\uff0c\u8ce3\u5bb6\u8981\u4ee5\u9032\u53e3\u65b9\u7684\u540d\u7fa9\u9032\u53e3\u8ca8\u7269\u5230\u82f1\u570b\uff0c\u4e26\u5728\u4e4b\u5f8c\u9032\u884c\u9032\u53e3\u7a05(IMPROT VAT)\u7684\u9000\u7a05(\u50c5\u5c0d\u6709 VAT \u865f\u7684\u5546\u5bb6)\uff0c\u5c31\u5fc5\u9808\u8981\u5411\u6d77\u95dc\u63d0\u4ea4\u6b64 EORI \u865f\u78bc\u3002VAT \u548c EORI \u865f\u78bc\u90fd\u6709\u552f\u4e00\u6027\u3002\u8207\u76f8\u61c9VAT\u7a05\u865f\u5c0d\u61c9\u7684EORI\u61c9\u7232\uff1aGB-VAT\u865f-000\u7684\u683c\u5f0f\uff0c\u7121\u9023\u5b57\u7b26\u3002
3.\u6211\u4ec0\u9ebc\u60c5\u6cc1\u4e0b\u624d\u9700\u8981\u8a3b\u518aVAT?
\u7b54: \u53ea\u8981\u4f7f\u7528\u4e86\u6d77\u5916\u5009\u5c31\u9700\u8981\u8a3b\u518aVAT\u3002
4.\u4ec0\u9ebc\u6642\u5019\u8a3b\u518aVAT\u6bd4\u8f03\u597d?
\u7b54\uff1a\u53ea\u8981\u4f7f\u7528\u4e86\u6b50\u6d32\u6d77\u5916\u5009\u5c31\u9700\u8981\u7e73\u7d0d\u8a3b\u518aVAT(\u5305\u62ec\u4e9e\u99ac\u905c\u5009\u5eab)\uff0c\u56e0\u6b64\u5728\u767c\u8ca8\u524d\u5c31\u8a3b\u518aVAT\u6bd4\u8f03\u597d\u3002
5.\u8a3b\u518aVAT\u662f\u500b\u4eba\u9084\u662f\u516c\u53f8\u8a3b\u518a?
\u7b54: \u516c\u53f8\u548c\u500b\u4eba\u90fd\u53ef\u4ee5\u8a3b\u518a\uff0c\u7528\u4ec0\u9ebc\u4f86\u8a3b\u518a\u53d6\u6c7a\u65bc\u5e97\u92ea\u4e3b\u9ad4\u662f\u516c\u53f8\u9084\u662f\u500b\u4eba\uff0c\u516c\u53f8\u7232\u4e3b\u9ad4\u90a3\u9ebc\u5c31\u9700\u8981\u516c\u53f8\u8a3b\u518aVAT\uff0c\u53cd\u4e4b\u5247\u662f\u500b\u4eba\u3002
-\u8a3b\u518a\u4e3b\u9ad4\u5305\u62ec\uff1a
1)\u500b\u9ad4\u6236\uff0c\u7368\u8cc7\u7d93\u71df\u4eba sole proprietor)
2)\u5408\u5925\u4eba\u7d93\u71df partnership)
3)\u516c\u53f8\u7d93\u71df corporate body)
4)\u5354\u6703\u6216\u4ff1\u6a02\u90e8 club or association)<\/p>\n\n\n\n

    \n
  1. \u82f1\u570b\u92b7\u552eVAT\u600e\u9ebc\u8a08\u7b97?
    \u7b54\uff1a\u92b7\u552eVAT=\u92b7\u552e\u984d\/6<\/li>\n\n\n\n
  2. \u9700\u8981\u7e73\u7d0d\u591a\u5c11\u7a05\u91d1?
    \u7b54\uff1a\u5be6\u969b\u9700\u8981\u7e73\u7d0d\u7a05\u91d1=\u92b7\u552eVAT-\u9032\u53e3VAT<\/li>\n\n\n\n
  3. \u9032\u53e3VAT\u5982\u4f55\u8a08\u7b97?(\u6309\u82f1\u570b\u7232\u4f8b)
    \u7b54\uff1a\u9032\u53e3VAT=(\u7533\u5831\u50f9\u503c + \u95dc\u7a05 + FBA\u982d\u7a0b\u904b\u8cbb)*20%
    9.\u5982\u4f55\u5224\u5b9a\u8981\u8a3b\u518a\u5e7e\u500bVAT?
    \u7b54\uff1a\u4e00\u500b\u8cec\u865f\u4e3b\u9ad4\u4e0d\u7ba1\u662f\u500b\u4eba\u9084\u662f\u516c\u53f8\u90fd\u53ea\u9700\u8981\u8a3b\u518a\u4e00\u500b\uff0c\u56e0\u6b64\u662f\u770b\u8a3b\u518a\u8cec\u865f\u4e3b\u9ad4\u662f\u5e7e\u500b\u5c31\u8a3b\u518a\u5e7e\u500b\u3002
    \u6b50\u76df\u53ea\u8981\u6709\u4e00\u500b\u570b\u5bb6\u5176\u4ed6\u570b\u5bb6\u90fd\u53ef\u4ee5\u901a\u7528\u7684\u662fEORI\u865f\u78bc\uff0c\u53ea\u8981\u540c\u4e00\u500b\u516c\u53f8\u6301\u6709\u4e00\u500bEORI\u865f\u78bc\u53ca\u4e0d\u540c\u570b\u5bb6\u7684VAT\uff0c\u5373\u53ef\u5728\u6b50\u76df\u4e0d\u540c\u570b\u5bb6\u540c\u6b65\u4f7f\u7528\u3002
    VAT\u4e26\u6c92\u6709\u901a\u7528\u7684\u8aaa\u6cd5\uff0c\u6bcf\u570b\u5bb6\u7684\u7a05\u52d9\u90fd\u662f\u7368\u7acb\u7684\uff0c\u7a05\u7387\u548c\u7a05\u52d9\u7fa9\u52d9\u90fd\u6709\u6240\u4e0d\u540c\u3002\u4f8b\u5982\uff0c\u82f1\u570b\u7a05\u738720%\uff0c\u5fb7\u570b19%\uff0c\u82f1\u570b\u6bcf\u5b63\u5ea6\u7533\u5831\uff0c\u5fb7\u570b\u6bcf\u6708\u7533\u5831\u3002
    10.\u662f\u4e0d\u662f\u6709\u514d\u5fb5\u7a05\u984d?
    \u7b54\uff1a\u514d\u5fb5\u7a05\u984d\u662f\u82f1\u570b\u7576\u5730\u516c\u53f8\u7e94\u6709\u9019\u500b83K\u82f1\u938a\u7684\u514d\u5fb5\u7a05\u984d\u5ea6\uff0c\u6d77\u5916\u516c\u53f8\u7121\u6cd5\u4eab\u6709\u9019\u500b\u3002
    11.\u5982\u4f55\u9000\u7a05?
    \u7b54\uff1a
    1)\u9000\u7a05\u5f62\u5f0f\u6709\u5169\u7a2e\uff1a
    \u7b2c\u4e00\u7a2e\uff1a\u4ee5\u652f\u7968\u5f62\u5f0f
    \u7b2c\u4e8c\u7a2e\uff1a\u9000\u56de\u5230\u4f60\u7684VAT\u8cec\u865f\u88cf\uff0c\u7576\u4f5c\u9918\u984d\u7559\u5728\u4e0b\u671f\u9700\u4ea4\u92b7\u552e\u7a05\u7684\u6642\u5019\u505a\u62b5\u6263\u3002
    2)\u9000\u7a05\u5206\u5169\u7a2e\uff1a\u4e00\u7a2e\u662f\u4e2d\u570b\u7684\u51fa\u53e3\u9000\u7a05\uff0c\u53ef\u4ee5\u627e\u570b\u5167\u7684\u5c08\u9580\u7684\u51fa\u53e3\u9000\u7a05\u516c\u53f8;\u53e6\u5916\u4e00\u7a2e\u662fVAT\u9000\u7a05\uff0c\u7576\u92b7\u552eVAT\u5c0f\u65bc\u9032\u53e3VAT\u6642\u53ef\u4ee5\u7533\u8acb\u9000\u7a05\u3002\u4e00\u822c\u90fd\u662f\u7528\u4f86\u62b5\u6263\uff0c\u4e0d\u6703\u9078\u64c7\u9000\u7a05\uff0c\u56e0\u7232\u7533\u8acb\u5f88\u9ebb\u7169\uff0c\u9084\u9700\u8981\u6709\u5c0d\u61c9\u7684\u5c0d\u516c\u8cec\u6236\u3002
    12.\u6211\u505a\u4e86VAT\uff0c\u6c92\u9322\u8cfa\u4e86\u600e\u9ebc\u8fa6?
    \u7b54\uff1a\u6b63\u56e0\u7232\u6709\u9580\u6abb\u7e94\u6709\u66f4\u5927\u7684\u6a5f\u6703\uff0c\u9580\u6abb\u9ad8\u4e86\uff0c\u7af6\u722d\u5c31\u5c11\u4e86\u3002\u6211\u5011\u6703\u7d66\u5ba2\u6236\u5c08\u696d\u7a05\u52d9\u6307\u5c0e\uff0c\u5236\u5b9a\u7a05\u52d9\u89e3\u6c7a\u65b9\u6848\u3002\u7a05\u52d9\u4e0d\u6703\u6210\u7232\u4ed6\u5011\u7684\u8ca0\u64d4\u3002
    13\u3001\u9577\u671f\u9032\u884c\u96f6\u7533\u5831\u6703\u4e0d\u6703\u4e0a\u7a05\u52d9\u5c40\u7684\u9ed1\u540d\u55ae?
    \u7b54\uff1a \u9577\u671f\u96f6\u7533\u5831\u7684 VAT \u865f\u662f\u5c6c\u65bc\u4e0d\u6b63\u5e38\u7684\u72c0\u614b\uff0cHMRC \u6703\u95dc\u6ce8\u6b64\u985e VAT \u865f\u4e26\u53ef\u80fd\u9032\u884c\u76f8\u95dc\u4f7f\u7528\u60c5\u6cc1\u7684\u8abf\u67e5\u3002\u5982\u60c5\u6cc1\u5c6c\u5be6\uff0c\u60a8\u9577\u671f\u6c92\u6709\u4f7f\u7528\u6b64 VAT \u865f\u78bc\uff0c\u6b64VAT \u865f\u53ef\u80fd\u6703\u5728\u6c92\u6709\u63d0\u524d\u901a\u77e5\u7684\u524d\u63d0\u4e0b\uff0c\u88ab HMRC\u76f4\u63a5\u8a3b\u92b7\u3002\u8a3b\u92b7\u5f8c\u6703\u5f71\u97ff\u6b64 VAT \u6301\u6709\u4eba\u4e4b\u5f8c\u7684 VAT \u7533\u8acb\u3002\u5982\u60c5\u6cc1\u4e0d\u5c6c\u5be6\uff0c\u6bd4\u5982\u5077\u7a05\u6f0f\u7a05\uff0cVAT\u6301\u6709\u4eba\u5c07\u627f\u64d4\u6240\u6709\u53ef\u80fd\u7684\u6cd5\u5f8b\u548c\u7d93\u6fdf\u5f8c\u679c\uff0c\u4e0d\u50c5\u9003\u7684\u7a05\u8981\u8ffd\u56de\uff0c\u9084\u8981\u9644\u52a0\u5c0d\u61c9\u7f70\u91d1\uff0c\u6642\u9593\u8d8a\u4e45\u7f70\u91d1\u8d8a\u591a\uff0c\u6d89\u53ca\u91d1\u984d\u5927\u7684\u6848\u4ef6\u9084\u8981\u627f\u64d4\u76f8\u61c9\u7684\u6cd5\u5f8b\u8cac\u4efb\u3002
    14.\u4ec0\u9ebc\u662f\u9060\u7a0b\u92b7\u552e\u5831\u7a05?
    \u7b54\uff1a\u9060\u7a0b\u92b7\u552e\u984d\u662f\u5f9e\u7531\u7576\u5730\u570b\u5009\u5eab\u76f4\u63a5\u767c\u8ca8\u5230\u5225\u7684\u570b\u5bb6\u5ba2\u6236\u624b\u88cf\u9019\u500b\u4ea4\u6613\u91d1\u984d\uff0c\u5831\u7a05\u5c31\u5728\u767c\u8ca8\u5009\u5eab\u6240\u5728\u570b\u9032\u884c\u7533\u5831\u3002\u4f46\u662f\u5982\u679c\u662f\u5f9e\u7576\u5730\u570b\u5009\u5eab\u8f49\u904b\u5230\u5176\u4ed6\u570b\u5bb6\u5009\u5eab\u518d\u767c\u5230\u4ed6\u570b\u5ba2\u6236\u624b\u88cf\uff0c\u90a3\u9ebc\u5c31\u9700\u8981\u8a3b\u518a\u5225\u7684\u570b\u5bb6VAT\u3002
    \u9060\u7a0b\u92b7\u552e\u984d\u6cd5\u570b35000\u6b50\u5143\u3001\u897f\u73ed\u725935000\u6b50\u5143\u3001\u610f\u5927\u522935000\u6b50\u5143\u3001\u6ce2\u862d160000\u6ce2\u862d\u8332\u7f85\u63d0\u3001\u6377\u514b11140000\u6377\u514b\u514b\u6717\u3001\u5fb7\u570b100000\u6b50\u5143\u3002
    15.\u6cdb\u6b50\u6709\u82f1\u570bVAT\u9084\u9700\u8981\u8a3b\u518a\u5225\u7684\u570b\u5bb6VAT\u55ce?
    \u7b54\uff1a\u5982\u679c\u5728\u9060\u7a0b\u92b7\u552e\u984d\u5ea6\u5167\u662f\u4e0d\u9700\u8981\u7684\uff0c\u8d85\u904e\u5c31\u9700\u8981\u8a3b\u518a\u5225\u7684\u6b50\u76df\u570bVAT\u4e86\u3002
    16\u3001\u5982\u4f55\u958b\u5177VAT\u767c\u7968\u7d66\u6b50\u76df\u8cb7\u5bb6?
    \u7b54\uff1a1)\u5982\u679c\u662f\u6b50\u76df\u7684\u500b\u4eba\u8cb7\u5bb6\uff0c\u5247\u8ce3\u5bb6\u7684INVOICE \u4e2d\u8981\u5305\u62ecVAT\u7a05\uff0c\u6309\u6b63\u5e38VAT INVOICE\u683c\u5f0f\u958b\u5373\u53ef\uff0c\u9700\u5beb\u660e\u8cb7\u5bb6\u4fe1\u606f\u3002\u5982\u679c\u662f\u6b50\u76df\u5546\u696d\u8cb7\u5bb6\uff0c\u6839\u64da\u6b50\u76df\u7684\u514d\u7a05\u512a\u60e0\u653f\u7b56\uff0c\u8ce3\u5bb6\u958b\u51fa\u7684INVOICE\u4e2d\u4e0d\u5305\u62ecVAT\u7a05\u91d1\uff0c\u91dd\u5c0d\u6b64\u985e\u8cb7\u5bb6\uff0c\u958bINVOICE\u6642\u9700\u5beb\u660e\u5546\u5bb6\u4fe1\u606f\uff0c\u6ce8\u610f\u4e00\u5b9a\u8981\u5beb\u4e0a\u6b64\u5546\u696d\u8cb7\u5bb6\u7684\u7576\u5730VAT\u865f\u78bc\u3002
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