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href=\"mailto:onlineselling.compliance@hmrc.gsi.gov.uk\">onlineselling.compliance@hmrc.gsi.gov.uk<\/a><br>&nbsp;\u7d93\u5e38\u67e5\u770b\u90f5\u4ef6<br>Q4-A2\uff1a\u4ee3\u7406\u5730\u5740\u662f\u4ee3\u7406\u7684<br>05<br>Q5.\u5982\u679c\u56e0\u7232\u5fb7\u570b\u7ad9vat\u88ab\u67e5\uff0c\u5176\u4ed6\u7ad9\u9ede\u5e97\u92ea\u662f\u5426\u4e5f\u6703\u88ab\u95dc\uff0c\u5176\u4ed6\u570b\u5bb6\u5eab\u5b58\u662f\u5426\u53ef\u552e\uff1f<br>Q5-A\uff0c\u5fb7\u570b\u548c\u82f1\u570b\u4e0d\u540c \u6839\u64da\u76ee\u524d\u7684\u60c5\u6cc1\u4f86\u770b \u5fb7\u570b\u88ab\u67e5 \u6703\u5c0e\u81f4\u5176\u4ed6\u4e94\u570b\u8cec\u6236\u88ab\u5c01 \u8cc7\u91d1\u51cd\u7d50 \u5eab\u5b58\u88ab\u5c01 &nbsp;\uff0c \u6240\u4ee5\u4e00\u500b\u5f88\u597d\u7684\u89e3\u6c7a\u65b9\u6848 \u5c31\u662f\u6bcf\u5929\u63d0\u6b3e\uff08\u6b50\u6d32\u53ef\u4ee5\u6bcf\u5929\u63d0\u6b3e \u624b\u52d5\u63d0\uff09 \uff0c \u8ca8\u7269\u5c0f\u6279\u91cf \u591a\u6279\u6b21 \u63a7\u5236\u5728\u53ef\u4ee5\u63a5\u53d7\u7684\u98a8\u96aa\u7bc4\u570d\u4ee5\u5167<br>\u82f1\u570b\u7684\u8a71 \u5206\u5169\u7a2e\u60c5\u6cc1:<br>1.&nbsp;\u7a05\u5c40\u767c\u4e86\u90f5\u4ef6 \u4f60\u5ffd\u7565\u4e86 \u53ef\u80fd\u89f8\u767c\u5176\u4ed6\u4e94\u570b\u5be9\u67e5 \u5c31\u662f\u5728\u898f\u5b9a\u6642\u9593\u5167\u8b93\u4f60\u63d0\u4ea4\u5176\u4ed6\u4e94\u570b\u7a05\u865f \u6240\u4ee5\u56de\u5230\u4e0a\u500b\u554f\u984c \u7d93\u5e38\u67e5\u770b\u90f5\u7bb1\u5f88\u91cd\u8981&nbsp;<br>\u7a05\u5c40\u90f5\u7bb1\uff1aonlineselling.compliance&nbsp;<a href=\"mailto:onlineselling.compliance@hmrc.gsi.gov.uk\">onlineselling.compliance@hmrc.gsi.gov.uk<\/a><br>\u4f46\u662f \u6b50\u6d32\u51fa\u554f\u984c\u4ee5\u5f8c \u540c\u6a23\u8cc7\u6599\u4e0d\u8981\u518d\u53bb\u8a3b\u518a\u672a\u958b\u901a\u7ad9\u9ede<br>2.\u82f1\u570b\u88ab\u67e5 \u53ea\u6703\u5f71\u97ff\u82f1\u570b\u88ab\u5c01 \u5eab\u5b58\u6703\u7d6630\u5929\u8b93\u4f60\u6e05\u8ca8 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\u4e0d\u53ef\u4ee5\u7533\u8acb\u9032\u53e3VAT \u62b5\u6263<br>\u5177\u9ad4\u7684\u7b97\u6cd5 \u6211\u7a0d\u5f8c\u767c\u51fa\u4f86 \u4f9b\u4f60\u5011\u53c3\u8003<br>\u5177\u9ad4\u9032\u53e3vat \u92b7\u552evat\u7684\u8a08\u7b97\u516c\u5f0f&nbsp;<br>&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;1\uff09\u9032\u53e3\u589e\u503c\u7a05\uff08IMPORT VAT\uff09=\uff08\u7533\u5831\u8ca8\u503c+\u982d\u7a0b\u904b\u8cbb +\u9032\u53e3\u95dc\u7a05\uff09<em>VAT\u8cbb\u7387\uff0820%\uff09 &nbsp; &nbsp; &nbsp; &nbsp;\u9032\u53e3\u95dc\u7a05 =\u7533\u5831\u8ca8\u503c X\u5546\u54c1\u7a05\u7387\uff08\u4e0d\u540c\u5546\u54c1\uff0c\u7a05\u7387\u4e0d\u540c\uff09 &nbsp; &nbsp; &nbsp; &nbsp;2\uff09\u92b7\u552e\u589e\u503c\u7a05\uff08SALES VAT\uff09=\u6700\u7d42\u92b7\u552e\u50f9\u683c\/ 6&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/em>\u6700\u7d42\u92b7\u552e\u50f9\u683c\uff1a\u662f\u6307\u8ce3\u5bb6\u5c07\u5546\u54c1\u6210\u672c\u3001\u63a8\u5ee3\u8cbb\u7528\u3001\u95dc\u7a05\u3001\u589e\u503c\u7a05\u3001\u5229\u6f64\u7b49\u6240\u6709\u8cbb\u7528\u52a0\u9032\u53bb\u5f8c\u7684\u6700\u7d42\u50f9\u683c\u3002<br>&nbsp; &nbsp; &nbsp; &nbsp;3\uff09\u5be6\u969b\u7e73\u7d0dVAT\uff08\u589e\u503c\u7a05\uff09=\u92b7\u552e\u589e\u503c\u7a05\uff08SALES VAT\uff09-\u9032\u53e3\u589e\u503c\u7a05\uff08IMPORT VAT\uff09&nbsp;<br>12<br>Q12\uff0c\u8ce3\u5bb6\u5982\u4f55\u914d\u5408\u4ee3\u7406\u5546\u5831\u7a05?\u9700\u8981\u63d0\u4f9b\u54ea\u4e9b\u8cc7\u6599?\u8ce3\u5bb6\u5982\u4f55\u67e5\u770b\u81ea\u5df1\u5df2\u7d93\u5831\u7a05<br>Q12-A\u6bcf\u5bb6\u7a05\u4ee3\u8981\u6c42\u7684\u8cc7\u6599\u4e0d\u540c\uff0c\u6211\u5011\u7684\u8981\u6c42\u6bd4\u8f03\u7c21\u55ae\uff0c\u7a0d\u5f8c\u6211\u6703\u8cbc\u51fa\uff0c\u5982\u4f55\u67e5\u770b\u5df2\u7d93\u5831\u7a05\uff0c\u7a05\u5c40\u6703\u7d66\u56de\u57f7\uff0c\u6211\u4e5f\u6703\u8cbc\u51fa\u4f86\u7d66\u5927\u5bb6\u53c3\u8003\uff0c\u7a05\u5c40\u56de\u57f7\u7684\u6a21\u677f<br>13<br>Q13,\u73fe\u5728\u6cdb\u6b50\u570b\u5bb6\u5404\u81ea\u5c0dvat\u514d\u5fb5\u984d\u5404\u662f\u591a\u5c11\uff1f\u8a3b\u518a\u7576\u5730\u7684vat\u8ce3\u5bb6\u9700\u8981\u6e96\u5099\u54ea\u4e9b\u8cc7\u6599?<br>Q13-A\uff0c\u53ea\u8981\u5553\u7528\u7576\u5730\u5009\u5eab\uff0c\u5c31\u8981\u8a3b\u518aVAT\uff0c\u4e0d\u5b58\u5728\u514d\u5fb5\u984d\u5ea6\uff0c\u4f46\u662f\u6709\u4e00\u500b\u9060\u8ddd\u96e2\u92b7\u552e\u6cd5\uff0c\u4e5f\u53eb\u9060\u7a0b\u92b7\u552e\u6cd5\uff0c\u4e5f\u5c31\u662f\u8aaa\uff0c\u4f60\u628a\u5eab\u5b58\u653e\u5230\u82f1\u570b\uff0c\u5f9e\u82f1\u570b\u6d3e\u9001\u5230\u5fb7\u570b\u6cd5\u570b\uff0c\u5fb7\u570b\u4e00\u5e74\u4e0d\u8d85\u904e10\u842c\u6b50\u5143\uff0c\u6cd5\u570b\u610f\u5927\u5229\u4e0d\u8d85\u904e3.5\u842c\u6b50\u5143\uff0c\u53ef\u4ee5\u5728\u82f1\u570b\u4ee3\u7e73\uff0c\u4e0d\u7528\u55ae\u7368\u53bb\u8a3b\u518a\u5fb7\u570b\u7684\uff0c\u4f46\u662f\u4e00\u65e6\u8d85\u904e10\u842c\uff0c\u5c31\u8981\u53bb\u8a3b\u518a\u5fb7\u570b\u7684<br>\u9019\u88cf\u6709\u4e00\u500b\u5f0a\u7aef\uff0c\u5c31\u662f\uff0c\u5f9e\u82f1\u570b\u6d3e\u9001\u5230\u5fb7\u570b\u7684FBA\u8cbb\u7528\uff0c\u6703\u6bd4\u6cdb\u6b50\u8981\u8cb40.5\u6b50\u5143\u7684\u8de8\u5883\u670d\u52d9\u8cbb\uff0c\u9019\u662f\u500b\u5c0ftips&nbsp;<br>14<br>Q14.\u82f1\u570b\u7533\u8acb\u4f4e\u7a05\u7387\uff0c\u4e00\u5e74\u7684\u71df\u696d\u984d\u9054\u5230\u591a\u5c11\u6703\u53d6\u6d88\u4f4e\u7a05\u7387\u8cc7\u683c\uff1f\u7a05\u9ede\u5982\u4f55\u8b8a\u5316<br>Q14-A\u4e00\u5e74\u4e0d\u8d85\u904e15\u842c\u82f1\u938a\uff0c\u90fd\u53ef\u4ee5\u7533\u8acb\u4f4e\u7a05\u7387\uff08\u5118\u91cf\u5728\u8a3b\u518a\u6642\u5019\u5c31\u9078\u64c7\u597d\uff0c\u5f8c\u671f\u6539\u8cbb\u7387\u5f88\u9ebb\u7169\uff09\uff0c\u9054\u523023\u842c\u82f1\u938a\uff0c\u6703\u81ea\u52d5\u5f37\u5236\u6027\u5347\u7d1a\u5230\u6a19\u6e96\u7a05\u7387\uff0c\u6240\u4ee5\u7c21\u55ae\u9ede\u8b1b\uff0c\u5c31\u662f23\u842c\u82f1\u938a<br>\u6a19\u6e96\u7a05\u738720% \uff0c\u9019\u88cf\u6709\u9ede\u8907\u96dc\uff0c\u5927\u5bb6\u8010\u5fc3\u807d\u6211\u5c07\u6211\uff0c\u5982\u4f55\u8a08\u7b97<br>\u6bd4\u5982\uff0c\u4e00\u500b\u7522\u54c1\uff0c(net value) \u50f9\u683c\u662f10\uff0cVAT\u662f2 \uff0c\u7e3d\u50f9\u683c\uff08gross value)\u662f12\uff0c\uff09\u90a3\u9ebc\u5c31\u662f10\u768420%,12\u768416.6%<br>\u4f46\u6211\u5011\u5f9e\u5f8c\u81fa\u5c0e\u51fa\u4f86\u7684\uff0c\u662f\u92b7\u552e\u6578\u64da\uff0cgross value ,\u6240\u4ee5\u8a08\u7b97\u7684\u6642\u5019\uff0c\u61c9\u8a72\u662f\u92b7\u552e\u984d\u768416.6%<br>\u55ae\u7d14\u82f1\u570b\u7684\u92b7\u552e\u984d\uff0c\u4e0d\u5305\u62ec\u5176\u4ed6\u570b\u5bb6\u7684@\u4e00\u98db&nbsp;<br>15<br>Q15.\u6709\u4eba\u958b\u59cb\u8a3b\u518a\u4e86\uff0c\u5f8c\u4f86\u53c8\u627e\u6a5f\u69cb\u8f49\u4ee3\u7406\u3002\u7232\u4ec0\u9ebc\u6703\u51fa\u73fe\u9019\u6a23\u7684\u60c5\u6cc1\uff1f\u9019\u4e2d\u9593\u6709\u53ef\u80fd\u7522\u751f\u7684\u554f\u984c\u9ede\u5728\u54ea\uff1f\u6709\u4e9b\u6a5f\u69cb\u4e0d\u63a5\u8f49\u904e\u4f86\u7684\uff0c\u53ea\u505a\u4e00\u958b\u59cb\u5c31\u627e\u4ed6\u5011\u4ee3\u7406\u7684\u3002\u9019\u4e2d\u9593\u6703\u7522\u751f\u7684\u554f\u984c\u9ede\u6703\u6709\u54ea\u4e9b\uff1f<br>Q15-A1\uff1a\u6709\u7684\u78ba\u5be6\u56e0\u7232\u6536\u8cbb\u65b9\u9762\u4e0d\u5920\u660e\u78ba \u5f8c\u7e8c\u52a0\u6536\u4e86\u5ba2\u6236\u7684\u8cbb\u7528 \u6216\u8005\u662f\u5f8c\u7e8c\u670d\u52d9\u8b93\u5927\u5bb6\u89ba\u5f97\u4e0d\u5920\u5c08\u696d \u6240\u4ee5\u6703\u60f3\u8981\u8f49\u5230\u5176\u4ed6\u4ee3\u7406\u90a3\u88cf\u505a\u7533\u5831\u7684<br>Q15-A2\uff1a\u53ef\u80fd\u51fa\u73fe\u7684\u554f\u984c\uff1a<br>1\uff0c\u50f9\u683c\u6df7\u4e82\uff1b<br>2\uff0c\u4e0d\u53ca\u6642\u63d0\u4ea4\u8a3b\u518a\u8cc7\u6599\uff0c\u5728\u570b\u5167\u62d6\u5ef6\u8cc7\u6599\u63d0\u4ea4\u6642\u9593\u592a\u4e45\uff0c\u5c0e\u81f4\u4e0b\u7a05\u865f\u7684\u6642\u9593\u5f88\u9577\uff1b<br>3\uff0c\u4e0d\u6309\u6642\u63d0\u4ea4\u7533\u5831\uff0c\u9019\u6a23\u6703\u5c0e\u81f4100\u82f1\u938a\u7684\u7f70\u91d1\uff0c\u5c0d\u8cec\u6236\u4e5f\u4e0d\u597d\uff1b\u6574\u500b\u670d\u52d9\u6d41\u7a0b\u4e0d\u5920\u6e05\u6670<br>\u6211\u5011\u9019\u88cf\u4e5f\u63a5\u8f49\u904e\u4f86\u7684\u5ba2\u6236\uff0c\u4f46\u662f\u56e0\u7232\u8f49\u904e\u4f86\uff0c\u5f88\u591a\u4e4b\u524d\u7684\u7a05\u4ee3\u4e0d\u914d\u5408\u63d0\u4ea4\u8a72\u7d66\u5ba2\u6236\u7684\u8cc7\u6599\uff0c\u5f88\u9ebb\u7169\uff0c\u6240\u4ee5\uff0c\u4e00\u822c\u7a05\u4ee3\u90fd\u4e0d\u559c\u6b61\u63a5\u8f49\u904e\u4f86\u7684\u5ba2\u6236<br>\u4ee5\u4e0b\u662f\u9060\u8ddd\u96e2\u92b7\u552e\uff0c\u4e5f\u5c31\u662f\u5f9e\u82f1\u570bFBA\u6d3e\u9001\u5230\u5176\u4ed6\u570b\u5bb6\u7684\u514d\u5fb5\u91d1\u984d\uff0c\u5927\u5bb6\u53ef\u4ee5\u8a73\u7d30\u770b\u4e0b<br>\u9644\u5716\uff1a\u6b50\u6d32\u570b\u5bb6\u514d\u5fb5\u984d\u5ea6<br>16<br>Q16\uff1a\u5c0d\u65bc\u5df2\u7d93\u6709\u82f1\u570bvat\u7684\u6b50\u6d32\u8001\u8cec\u865f\u5982\u4f55\u505a\u8655\u7406\uff0c\u5728\u5fb7\u570b\u548c\u610f\u5927\u5229\u4e5f\u6709\u92b7\u552e\uff0c\u4f46\u662f\u6c92\u6709\u505a\u9060\u7a0b\u92b7\u552e\uff0c\u662f\u9078\u64c7\u7528\u82f1\u570b\u7684vat\u505a\u9060\u7a0b\u92b7\u552e\uff0c\u9084\u662f\u5c0f\u5fc3\u4e00\u4e9b\u505a\uff0c\u56e0\u7232\u5fb7\u570b\u67e5\u5230\u4ee5\u5f8c\u5c31\u6703\u5c01\u6b50\u6d32\u6574\u500b\u8cec\u865f\uff0c\u92b7\u552e\u984d\u5c0f\u7684\u662f\u5426\u4e5f\u6703\u67e5\u9084\u662f\u96bb\u67e5\u5927\u982d\u7684\uff1f &nbsp;&nbsp;\u5982\u679c\u958b\u65b0\u7684\u6b50\u6d32\u7ad9 \u76f4\u63a5\u5168\u90e8\u8a3b\u518avat\u9032\u884c\u92b7\u552e\u561b \u6bd4\u5982\u82f1\u570b\u5c31\u8a3b\u518a\u82f1\u570b \u5fb7\u570b\u5c31\u8a3b\u518a\u5fb7\u570b\uff0c\u4e26\u4e0d\u9700\u8981\u958b\u6cdb\u6b50\u8a08\u5283\uff0c\u9810\u8a08\u5fb7\u570b\u5f37\u5236\u7e73\u7a05\u662f\u5230\u4ec0\u9ebc\u6642\u5019\uff1f\u807d\u8aaa\u5fb7\u570b\u7a05\u52d9\u5c40\u73fe\u5728\u4eba\u624b\u4e0d\u5920\u6700\u5feb\u4e5f\u5f975\u6708\u4efd\u958b\u59cb\u4e86 \u662f\u5426\u6709\u76f8\u95dc\u4fe1\u606f<br>Q16-A\uff1a\u9019\u500b\u554f\u984c\u53ef\u80fd\u6c92\u6709\u8fa6\u6cd5\u7b26\u5408\u5927\u5bb6\u7684\u9810\u671f\uff0c\u5927\u5bb6\u80af\u5b9a\u5e0c\u671b\u807d\u5230\u4e00\u500b\u5be6\u6253\u5be6\u7684\u7b54\u8986\uff0c\u4f46\u662f\u7a05\u5c40\u7684\u653f\u7b56\uff0c\u5305\u62ec\u653f\u5e9c\u7684\u653f\u7b56\uff0c\u90fd\u7d93\u5e38\u5728\u8b8a\uff0c\u8ab0\u4e5f\u6c92\u6709\u8fa6\u6cd5\u9810\u671f\u4e0b\u4e00\u6b21\u67e5\u7a05\u662f\u4ec0\u9ebc\u6642\u5019\uff0c\u800c\u4e14\u67e5\u7a05\u4e0d\u5206\u91d1\u984d\u5927\u5c0f\uff0c\u90fd\u6709\u53ef\u80fd\u88ab\u67e5\u5230\uff0c\u4e0a\u6b21\u6709\u807d\u5230\u4e00\u500b\u7a05\u5c40\uff0cVAT\u4f54\u6574\u500b\u5fb7\u570b\u7a05\u52d9\u768480%\uff08\u5305\u62ec\u672c\u5730\u4f01\u696d\u7684VAT\uff09\uff0c\u96fb\u5546VAT\u53c8\u662f\u5f88\u5927\u7684\u4e00\u584a\u7f3a\u53e3\uff0c\u6240\u4ee5\u653f\u7b56\u53ea\u6703\u8d8a\u4f86\u8d8a\u7dca\uff0c\u9084\u662f\u4e4b\u524d\u7684\u90a3\u4e9b\u8a71\uff0c\u8001\u8cec\u6236\uff0c\u5efa\u8b70\u63a7\u5236\u91d1\u984d\uff0c\u63a7\u5236\u5eab\u5b58\uff0c\u63a7\u5236\u98a8\u96aa\uff0c\u80fd\u505a\u4e00\u5929\u662f\u4e00\u5929\uff1b\u65b0\u8cec\u6236\uff0c\u5f9e\u6700\u958b\u59cb\u5c31\u5168\u90e8\u5408\u898f\uff0c\u4e0d\u9700\u8981\u4e00\u500b\u8cec\u6236\u4e94\u500b\u570b\u5bb6\u90fd\u505a\uff0c\u53ef\u4ee5\u5206\u958b\u64cd\u4f5c<br>17<br>Q17.\u5982\u679c\u958b\u65b0\u7684\u6b50\u6d32\u8cec\u6236 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