{"id":98376,"date":"2024-11-04T13:46:55","date_gmt":"2024-11-04T05:46:55","guid":{"rendered":"https:\/\/www.073980.com\/?p=98376"},"modified":"2025-01-24T15:40:05","modified_gmt":"2025-01-24T07:40:05","slug":"%e6%ac%a7%e7%9b%9fvat%ef%bc%88%e6%ac%a7%e7%9b%9f%e5%a2%9e%e5%80%bc%e7%a8%8e%ef%bc%89","status":"publish","type":"post","link":"https:\/\/www.073980.com\/98376.html","title":{"rendered":"\u6b27\u76dfVAT\uff08\u6b27\u76df\u589e\u503c\u7a0e\uff09"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"493\" height=\"323\" src=\"https:\/\/img.073980.com\/uploads\/2024\/11\/20241104054628336.png\" alt=\"\" class=\"wp-image-98377\"\/><\/figure>\n\n\n\n<p>\u6b27\u76df\u589e\u503c\u7a0e\uff08Value Added Tax\uff0c\u7b80\u79f0VAT\uff09\u662f\u6b27\u76df\u6210\u5458\u56fd\u666e\u904d\u5f81\u6536\u7684\u4e00\u79cd\u6d41\u8f6c\u7a0e\u3002\u5b83\u9488\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u6d41\u901a\u8fc7\u7a0b\u4e2d\u7684\u589e\u503c\u989d\u8fdb\u884c\u5f81\u7a0e\u3002VAT\u7684\u5f81\u6536\u8d2f\u7a7f\u4e8e\u5546\u54c1\u548c\u670d\u52a1\u7684\u6bcf\u4e00\u4e2a\u73af\u8282\uff0c\u4ece\u751f\u4ea7\u5230\u6700\u7ec8\u6d88\u8d39\uff0c\u6bcf\u4e2a\u73af\u8282\u7684\u589e\u503c\u90e8\u5206\u90fd\u9700\u8981\u7f34\u7eb3\u76f8\u5e94\u7684\u7a0e\u6b3e\u3002\u8fd9\u79cd\u7a0e\u6536\u5236\u5ea6\u4e0d\u4ec5\u4e3a\u6b27\u76df\u5404\u56fd\u63d0\u4f9b\u4e86\u91cd\u8981\u7684\u8d22\u653f\u6536\u5165\u6765\u6e90\uff0c\u4e5f\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u89c4\u8303\u4e86\u5e02\u573a\u4ea4\u6613\u884c\u4e3a\uff0c\u51cf\u5c11\u4e86\u5077\u7a0e\u6f0f\u7a0e\u7684\u73b0\u8c61\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e00\u3001VAT\u7684\u57fa\u672c\u6982\u5ff5\u4e0e\u5b9a\u4e49<\/h2>\n\n\n\n<p>VAT\u662f\u4e00\u79cd\u95f4\u63a5\u7a0e\uff0c\u7531\u9500\u552e\u65b9\u5728\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\u5411\u6d88\u8d39\u8005\u6536\u53d6\uff0c\u5e76\u6700\u7ec8\u7531\u6d88\u8d39\u8005\u627f\u62c5\u3002\u5176\u6838\u5fc3\u5728\u4e8e\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u7684\u589e\u503c\u90e8\u5206\u5f81\u7a0e\uff0c\u800c\u975e\u5bf9\u5546\u54c1\u7684\u5168\u989d\u4ef7\u503c\u5f81\u7a0e\u3002\u4f8b\u5982\uff0c\u4e00\u5bb6\u4f01\u4e1a\u5728\u751f\u4ea7\u73af\u8282\u8d2d\u4e70\u539f\u6750\u6599\u65f6\u652f\u4ed8\u4e86100\u6b27\u5143\uff0c\u5e76\u7f34\u7eb3\u4e8610\u6b27\u5143\u7684VAT\uff1b\u7ecf\u8fc7\u52a0\u5de5\u540e\uff0c\u8be5\u4ea7\u54c1\u4ee5200\u6b27\u5143\u7684\u4ef7\u683c\u9500\u552e\uff0c\u6b64\u65f6\u4f01\u4e1a\u9700\u8981\u7f34\u7eb3\u7684VAT\u662f\u57fa\u4e8e\u589e\u503c\u7684100\u6b27\u5143\u8ba1\u7b97\u7684\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8c\u3001VAT\u7684\u7a0e\u7387\u4e0e\u8ba1\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u6b27\u76df\u5404\u56fd\u7684VAT\u7a0e\u7387\u5e76\u975e\u7edf\u4e00\uff0c\u800c\u662f\u6839\u636e\u5404\u56fd\u7684\u7ecf\u6d4e\u653f\u7b56\u548c\u4ea7\u4e1a\u7ed3\u6784\u6709\u6240\u4e0d\u540c\u3002\u6807\u51c6\u7a0e\u7387\u901a\u5e38\u572815%\u81f325%\u4e4b\u95f4\u3002\u4f8b\u5982\uff0c\u5fb7\u56fd\u7684\u6807\u51c6VAT\u7a0e\u7387\u4e3a19%\uff0c\u6cd5\u56fd\u4e3a20%\uff0c\u610f\u5927\u5229\u4e3a22%\uff0c\u800c\u5317\u6b27\u56fd\u5bb6\u5982\u745e\u5178\u548c\u4e39\u9ea6\u5219\u9ad8\u8fbe25%\u3002<\/p>\n\n\n\n<p>VAT\u7684\u8ba1\u7b97\u5206\u4e3a\u8fdb\u53e3\u73af\u8282\u548c\u9500\u552e\u73af\u8282\u3002\u4ee5\u6cd5\u56fd20%\u7684\u6807\u51c6\u7a0e\u7387\u4e3a\u4f8b\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8fdb\u53e3\u589e\u503c\u7a0e<\/strong>\uff1a\u8fdb\u53e3\u589e\u503c\u7a0e = \uff08\u7533\u62a5\u8d27\u503c + \u5934\u7a0b\u8fd0\u8d39 + \u5173\u7a0e\uff09\u00d7 20%\u3002<\/li>\n\n\n\n<li><strong>\u9500\u552e\u589e\u503c\u7a0e<\/strong>\uff1a\u9500\u552e\u589e\u503c\u7a0e = \u5b9a\u4ef7\uff08\u7a0e\u524d\u4ef7\u683c\uff09\u00d7 20%\uff0c\u6700\u7ec8\u9500\u552e\u4ef7\u683c\u4e3a\u5b9a\u4ef7 + \u9500\u552e\u589e\u503c\u7a0e\u3002<\/li>\n\n\n\n<li><strong>\u5b9e\u9645\u7f34\u7eb3\u7684VAT<\/strong>\uff1a\u5b9e\u9645\u7f34\u7eb3\u7684VAT = \u9500\u552e\u589e\u503c\u7a0e &#8211; \u8fdb\u53e3\u589e\u503c\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e09\u3001VAT\u7684\u653f\u7b56\u6f14\u53d8\u4e0e\u6570\u5b57\u5316\u6539\u9769<\/h2>\n\n\n\n<p>\u6b27\u76df\u7684VAT\u5236\u5ea6\u59cb\u4e8e20\u4e16\u7eaa70\u5e74\u4ee3\uff0c\u65e8\u5728\u7b80\u5316\u6210\u5458\u56fd\u95f4\u7684\u95f4\u63a5\u7a0e\u5236\u5ea6\uff0c\u4fc3\u8fdb\u5185\u90e8\u5e02\u573a\u7684\u7edf\u4e00\u3002\u8fd1\u5e74\u6765\uff0c\u968f\u7740\u7535\u5b50\u5546\u52a1\u7684\u5d1b\u8d77\uff0c\u6b27\u76df\u5bf9VAT\u653f\u7b56\u8fdb\u884c\u4e86\u591a\u6b21\u8c03\u6574\uff0c\u4ee5\u9002\u5e94\u6570\u5b57\u5316\u7ecf\u6d4e\u7684\u53d1\u5c55\u3002\u4f8b\u5982\uff0c2021\u5e747\u67081\u65e5\u8d77\uff0c\u6b27\u76df\u53d6\u6d88\u4e8622\u6b27\u5143\u4ee5\u4e0b\u5546\u54c1\u7684\u514d\u7a0e\u653f\u7b56\uff0c\u5e76\u5f15\u5165\u4e86OSS\uff08One-Stop Shop\uff09\u548cIOSS\uff08Import-One-Stop Shop\uff09\u4e00\u7ad9\u5f0f\u670d\u52a1\uff0c\u7b80\u5316\u4e86\u8de8\u5883\u7535\u5546\u7684VAT\u7533\u62a5\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u6b27\u76df\u8fd8\u8ba1\u5212\u901a\u8fc7\u6570\u5b57\u5316\u624b\u6bb5\u8fdb\u4e00\u6b65\u4f18\u5316VAT\u7ba1\u7406\uff0c\u5305\u62ec\u5b9e\u65bd\u8de8\u5883\u7535\u5b50\u53d1\u7968\u3001\u5b9e\u65f6\u4ea4\u6613\u62a5\u544a\u7b49\u63aa\u65bd\uff0c\u4ee5\u51cf\u5c11\u7a0e\u52a1\u6b3a\u8bc8\u548c\u63d0\u9ad8\u5f81\u7ba1\u6548\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u56db\u3001VAT\u7684\u5b9e\u9645\u5e94\u7528\u4e0e\u5f71\u54cd<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bf9\u8de8\u5883\u7535\u5546\u7684\u5f71\u54cd<\/h3>\n\n\n\n<p>\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u5356\u5bb6\u800c\u8a00\uff0cVAT\u7684\u5408\u89c4\u81f3\u5173\u91cd\u8981\u3002\u5982\u679c\u672a\u6b63\u786e\u6ce8\u518c\u548c\u7533\u62a5VAT\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34\u8d27\u7269\u88ab\u6d77\u5173\u6263\u62bc\u3001\u5e97\u94fa\u88ab\u6682\u505c\u751a\u81f3\u5173\u95ed\u7684\u98ce\u9669\u3002\u4f8b\u5982\uff0c\u4f7f\u7528\u6b27\u76df\u56fd\u5bb6\u7684\u4ed3\u5e93\u8fdb\u884c\u8d27\u7269\u5b58\u50a8\u65f6\uff0c\u5356\u5bb6\u9700\u8981\u6ce8\u518c\u5f53\u5730\u56fd\u5bb6\u7684VAT\uff0c\u5e76\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u7533\u62a5\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT\u5408\u89c4\u5dee\u8ddd\u4e0e\u6311\u6218<\/h3>\n\n\n\n<p>\u5c3d\u7ba1VAT\u5236\u5ea6\u4e0d\u65ad\u5b8c\u5584\uff0c\u4f46\u6b27\u76df\u4ecd\u9762\u4e34\u4e00\u5b9a\u7684VAT\u5408\u89c4\u5dee\u8ddd\u30022022\u5e74\u7684\u6570\u636e\u663e\u793a\uff0c\u6b27\u76df\u7684VAT\u5408\u89c4\u5dee\u8ddd\u9ad8\u8fbe893\u4ebf\u6b27\u5143\uff0c\u5360\u7406\u8bba\u5e94\u6536\u6536\u5165\u76847%\u3002\u8fd9\u4e00\u5dee\u8ddd\u4e3b\u8981\u6765\u6e90\u4e8e\u6b3a\u8bc8\u3001\u9003\u7a0e\u3001\u7a0e\u6536\u89c4\u907f\u4ee5\u53ca\u4f01\u4e1a\u7834\u4ea7\u7b49\u95ee\u9898\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6848\u4f8b\u5206\u6790<\/h3>\n\n\n\n<p>\u5047\u8bbe\u4e00\u5bb6\u4e2d\u56fd\u8de8\u5883\u7535\u5546\u4f01\u4e1a\u5411\u6cd5\u56fd\u9500\u552e\u7535\u5b50\u4ea7\u54c1\uff0c\u8d27\u503c\u4e3a100\u6b27\u5143\u3002\u6839\u636e\u6cd5\u56fd\u7684VAT\u653f\u7b56\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8fdb\u53e3\u589e\u503c\u7a0e = \uff08100\u6b27\u5143\u8d27\u503c + 10\u6b27\u5143\u8fd0\u8d39 + 5\u6b27\u5143\u5173\u7a0e\uff09\u00d7 20% = 23\u6b27\u5143\u3002<\/li>\n\n\n\n<li>\u9500\u552e\u4ef7\u683c = 100\u6b27\u5143 + 20\u6b27\u5143\uff08\u9500\u552e\u589e\u503c\u7a0e\uff09= 120\u6b27\u5143\u3002<\/li>\n\n\n\n<li>\u5b9e\u9645\u7f34\u7eb3\u7684VAT = 20\u6b27\u5143\uff08\u9500\u552e\u589e\u503c\u7a0e\uff09 &#8211; 23\u6b27\u5143\uff08\u8fdb\u53e3\u589e\u503c\u7a0e\uff09= -3\u6b27\u5143\uff08\u53ef\u62b5\u6263\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u901a\u8fc7\u8fd9\u4e2a\u6848\u4f8b\u53ef\u4ee5\u770b\u51fa\uff0cVAT\u7684\u8ba1\u7b97\u548c\u7533\u62a5\u9700\u8981\u7cbe\u786e\u64cd\u4f5c\uff0c\u5426\u5219\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e94\u3001\u603b\u7ed3\u4e0e\u5efa\u8bae<\/h2>\n\n\n\n<p>\u6b27\u76dfVAT\u4f5c\u4e3a\u4e00\u79cd\u91cd\u8981\u7684\u95f4\u63a5\u7a0e\uff0c\u5bf9\u4f01\u4e1a\u548c\u6d88\u8d39\u8005\u90fd\u5177\u6709\u6df1\u8fdc\u5f71\u54cd\u3002\u5176\u7a0e\u7387\u7684\u591a\u6837\u6027\u3001\u653f\u7b56\u7684\u590d\u6742\u6027\u4ee5\u53ca\u6570\u5b57\u5316\u6539\u9769\u7684\u63a8\u8fdb\uff0c\u90fd\u8981\u6c42\u4f01\u4e1a\u548c\u4ece\u4e1a\u8005\u4fdd\u6301\u9ad8\u5ea6\u5173\u6ce8\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u5356\u5bb6\u800c\u8a00\uff0c\u5efa\u8bae\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong class=\"\">\u53ca\u65f6\u4e86\u89e3\u548c\u9075\u5b88\u5f53\u5730VAT\u653f\u7b56<\/strong>\uff1a\u4e0d\u540c\u56fd\u5bb6\u7684VAT\u7a0e\u7387\u548c\u7533\u62a5\u8981\u6c42\u4e0d\u540c\uff0c\u4f01\u4e1a\u9700\u6839\u636e\u5177\u4f53\u60c5\u51b5\u6ce8\u518c\u548c\u7533\u62a5\u3002<\/li>\n\n\n\n<li><strong>\u5229\u7528\u6570\u5b57\u5316\u5de5\u5177\u7b80\u5316\u7533\u62a5\u6d41\u7a0b<\/strong>\uff1a\u501f\u52a9OSS\u3001IOSS\u7b49\u4e00\u7ad9\u5f0f\u670d\u52a1\uff0c\u964d\u4f4e\u7a0e\u52a1\u5408\u89c4\u6210\u672c\u3002<\/li>\n\n\n\n<li><strong class=\"\">\u5173\u6ce8\u653f\u7b56\u52a8\u6001<\/strong>\uff1a\u968f\u7740\u6b27\u76df\u6570\u5b57\u5316\u6539\u9769\u7684\u63a8\u8fdb\uff0cVAT\u653f\u7b56\u53ef\u80fd\u4f1a\u7ee7\u7eed\u8c03\u6574\uff0c\u4f01\u4e1a\u9700\u4fdd\u6301\u5173\u6ce8\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u603b\u4e4b\uff0cVAT\u4e0d\u4ec5\u662f\u7a0e\u52a1\u95ee\u9898\uff0c\u66f4\u662f\u4f01\u4e1a\u5408\u89c4\u7ecf\u8425\u7684\u5173\u952e\u73af\u8282\u3002\u6b63\u786e\u7406\u89e3\u548c\u5e94\u5bf9VAT\u653f\u7b56\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u6b27\u76df\u5e02\u573a\u7a33\u5065\u53d1\u5c55\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6b27\u76df\u589e\u503c\u7a0e\uff08Value Added Tax\uff0c\u7b80\u79f0VAT\uff09\u662f\u6b27\u76df\u6210\u5458\u56fd\u666e\u904d\u5f81\u6536\u7684\u4e00\u79cd\u6d41\u8f6c\u7a0e\u3002\u5b83\u9488\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u6d41\u901a\u8fc7\u7a0b\u4e2d\u7684\u589e\u503c\u989d\u8fdb\u884c\u5f81\u7a0e\u3002VAT\u7684\u5f81\u6536\u8d2f\u7a7f\u4e8e\u5546\u54c1\u548c\u670d\u52a1\u7684\u6bcf\u4e00\u4e2a\u73af\u8282\uff0c\u4ece\u751f\u4ea7\u5230\u6700\u7ec8\u6d88\u8d39\uff0c\u6bcf\u4e2a\u73af\u8282\u7684\u589e\u503c\u90e8\u5206\u90fd\u9700\u8981\u7f34\u7eb3\u76f8\u5e94\u7684\u7a0e\u6b3e&#8230;<\/p>\n","protected":false},"author":422,"featured_media":98377,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9193,9191],"tags":[],"topic":[],"class_list":["post-98376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mingci","category-baike"],"_links":{"self":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/users\/422"}],"replies":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/comments?post=98376"}],"version-history":[{"count":3,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98376\/revisions"}],"predecessor-version":[{"id":105245,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98376\/revisions\/105245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/media\/98377"}],"wp:attachment":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/media?parent=98376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/categories?post=98376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/tags?post=98376"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/topic?post=98376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}