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\"\"<\/figure>\n\n\n\n

\u6cd5\u56fd\u589e\u503c\u7a0e\uff08Value Added Tax\uff0c\u7b80\u79f0VAT\uff0c\u6cd5\u8bed\u4e3aTaxe sur la Valeur Ajout\u00e9e\uff0cTVA\uff09\u662f\u4e00\u79cd\u6d88\u8d39\u7a0e\uff0c\u9002\u7528\u4e8e\u6240\u6709\u5728\u6cd5\u56fd\u5883\u5185\u8fdb\u884c\u7684\u7ecf\u6d4e\u6d3b\u52a8\uff0c\u5305\u62ec\u5546\u54c1\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u3002\u6cd5\u56fd\u662f\u4e16\u754c\u4e0a\u6700\u65e9\u5f00\u5f81\u589e\u503c\u7a0e\u7684\u56fd\u5bb6\u4e4b\u4e00\uff0c\u5176\u589e\u503c\u7a0e\u4f53\u7cfb\u81ea1954\u5e74\u6b63\u5f0f\u5b9e\u65bd\u4ee5\u6765\uff0c\u7ecf\u8fc7\u591a\u6b21\u5b8c\u5584\uff0c\u5df2\u6210\u4e3a\u6cd5\u56fd\u7a0e\u6536\u4f53\u7cfb\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002<\/p>\n\n\n\n

\u4e00\u3001\u6cd5\u56fdVAT\u7684\u57fa\u672c\u5b9a\u4e49<\/h2>\n\n\n\n

\u6cd5\u56fdVAT\u662f\u4e00\u79cd\u57fa\u4e8e\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u6d41\u901a\u548c\u9500\u552e\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u589e\u503c\u90e8\u5206\u5f81\u6536\u7684\u7a0e\u79cd\u3002\u867d\u7136\u4f01\u4e1a\u8d1f\u8d23\u6536\u53d6\u548c\u7533\u62a5\u589e\u503c\u7a0e\uff0c\u4f46\u6700\u7ec8\u7684\u7a0e\u8d1f\u7531\u6d88\u8d39\u8005\u627f\u62c5\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u6cd5\u56fdVAT\u7684\u7a0e\u7387<\/h2>\n\n\n\n

\u6cd5\u56fd\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u5206\u4e3a\u591a\u4e2a\u6863\u6b21\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u7a0e\u7387<\/strong><\/th>\u9002\u7528\u8303\u56f4<\/strong><\/th><\/tr><\/thead>
20%\uff08\u6807\u51c6\u7a0e\u7387\uff09<\/strong><\/td>\u9002\u7528\u4e8e\u5927\u591a\u6570\u5546\u54c1\u548c\u670d\u52a1\u3002<\/td><\/tr>
10%\uff08\u964d\u4f4e\u7a0e\u7387\uff09<\/strong><\/td>\u9002\u7528\u4e8e\u9910\u996e\u670d\u52a1\u3001\u4ea4\u901a\u8fd0\u8f93\u670d\u52a1\u3001\u67d0\u4e9b\u4f4f\u5bbf\u670d\u52a1\u3001\u4ed8\u8d39\u7535\u89c6\u7b49\u3002<\/td><\/tr>
5.5%\uff08\u964d\u4f4e\u7a0e\u7387\uff09<\/strong><\/td>\u9002\u7528\u4e8e\u98df\u54c1\u3001\u56fe\u4e66\u3001\u6587\u5316\u6d3b\u52a8\u5165\u573a\u5238\u3001\u4f53\u80b2\u8d5b\u4e8b\u5165\u573a\u5238\u7b49\u3002<\/td><\/tr>
2.1%\uff08\u7279\u6b8a\u4f4e\u7a0e\u7387\uff09<\/strong><\/td>\u9002\u7528\u4e8e\u533b\u836f\u4ea7\u54c1\u3001\u62a5\u7eb8\u548c\u6742\u5fd7\u3001\u516c\u5171\u7535\u89c6\u8ba2\u9605\u8d39\u7b49\u3002<\/td><\/tr>
0%\uff08\u96f6\u7a0e\u7387\uff09<\/strong><\/td>\u9002\u7528\u4e8e\u90e8\u5206\u533b\u836f\u4ea7\u54c1\u3001\u793e\u4f1a\u4f4f\u623f\u7b49\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u6b64\u5916\uff0c\u6cd5\u56fd\u8fd8\u5bf9\u67d0\u4e9b\u7279\u5b9a\u5546\u54c1\u548c\u670d\u52a1\u63d0\u4f9b\u589e\u503c\u7a0e\u51cf\u514d\u6216\u8c41\u514d\uff0c\u4f8b\u5982\u533b\u7597\u3001\u6559\u80b2\u3001\u4e0d\u52a8\u4ea7\u51fa\u79df\u7b49\u3002<\/p>\n\n\n\n

\u4e09\u3001\u6cd5\u56fdVAT\u7684\u5b9e\u9645\u5e94\u7528<\/h2>\n\n\n\n

\u6ce8\u518c\u8981\u6c42<\/h3>\n\n\n\n
    \n
  1. \u672c\u5730\u4f01\u4e1a<\/strong>\uff1a\u6240\u6709\u5728\u6cd5\u56fd\u5883\u5185\u4ece\u4e8b\u7ecf\u6d4e\u6d3b\u52a8\u7684\u4f01\u4e1a\u548c\u4e2a\u4eba\uff0c\u65e0\u8bba\u662f\u5426\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\uff0c\u5747\u9700\u6ce8\u518c\u589e\u503c\u7a0e\u3002<\/li>\n\n\n\n
  2. \u8de8\u5883\u5356\u5bb6<\/strong>\uff1a\u5982\u679c\u5916\u56fd\u4f01\u4e1a\u5411\u6cd5\u56fd\u5ba2\u6237\u9500\u552e\u5546\u54c1\u6216\u670d\u52a1\uff0c\u4e14\u5e74\u9500\u552e\u989d\u8d85\u8fc71\u4e07\u6b27\u5143\uff0c\u4e5f\u9700\u6ce8\u518c\u6cd5\u56fdVAT\u3002<\/li>\n\n\n\n
  3. \u7535\u5546\u5e73\u53f0<\/strong>\uff1a\u7535\u5546\u5e73\u53f0\u9700\u786e\u4fdd\u5176\u5356\u5bb6\u7b26\u5408\u6cd5\u56fdVAT\u6cd5\u89c4\uff0c\u5e76\u5728\u5fc5\u8981\u65f6\u63d0\u4f9b\u5356\u5bb6\u7684VAT\u6ce8\u518c\u53f7\u3002<\/li>\n<\/ol>\n\n\n\n

    \u7533\u62a5\u4e0e\u7f34\u7eb3<\/h3>\n\n\n\n
      \n
    1. \u7533\u62a5\u5468\u671f<\/strong>\uff1a\u6cd5\u56fdVAT\u7684\u7533\u62a5\u5468\u671f\u4e3a\u6bcf\u6708\u6216\u6bcf\u5b63\u5ea6\u4e00\u6b21\u3002\u4f01\u4e1a\u9700\u5728\u7533\u62a5\u5468\u671f\u7ed3\u675f\u540e\u7684\u4e00\u4e2a\u6708\u5185\u63d0\u4ea4\u7533\u62a5\u8868\u5e76\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/li>\n\n\n\n
    2. \u62b5\u6263\u673a\u5236<\/strong>\uff1a\u4f01\u4e1a\u53ef\u4ee5\u62b5\u6263\u5176\u5728\u91c7\u8d2d\u5546\u54c1\u548c\u670d\u52a1\u65f6\u652f\u4ed8\u7684\u589e\u503c\u7a0e\uff0c\u4f46\u9700\u4fdd\u7559\u76f8\u5173\u53d1\u7968\u548c\u8bb0\u5f55\u3002<\/li>\n\n\n\n
    3. \u8bb0\u5f55\u4fdd\u5b58<\/strong>\uff1a\u4f01\u4e1a\u9700\u4fdd\u5b58\u6240\u6709\u4e0eVAT\u76f8\u5173\u7684\u8bb0\u5f55\uff0c\u4fdd\u5b58\u671f\u9650\u901a\u5e38\u4e3a6\u81f310\u5e74\u3002<\/li>\n<\/ol>\n\n\n\n

      \u7279\u6b8a\u60c5\u51b5<\/h3>\n\n\n\n
        \n
      • \u8fdb\u53e3\u5546\u54c1<\/strong>\uff1a\u8fdb\u53e3\u5230\u6cd5\u56fd\u7684\u5546\u54c1\u9700\u5728\u6d77\u5173\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u4f46\u4f01\u4e1a\u53ef\u4ee5\u5728\u540e\u7eed\u7533\u62a5\u4e2d\u62b5\u6263\u8fd9\u90e8\u5206\u7a0e\u6b3e\u3002<\/li>\n\n\n\n
      • \u51fa\u53e3\u5546\u54c1<\/strong>\uff1a\u51fa\u53e3\u5546\u54c1\u901a\u5e38\u514d\u5f81\u589e\u503c\u7a0e\uff0c\u4f01\u4e1a\u53ef\u4ee5\u7533\u8bf7\u9000\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n

        \u56db\u3001\u6848\u4f8b\u5206\u6790\u4e0e\u5f71\u54cd<\/h2>\n\n\n\n

        \u6848\u4f8b\u5206\u6790<\/h3>\n\n\n\n

        \u5047\u8bbe\u4e00\u5bb6\u6cd5\u56fd\u9910\u5385\u63d0\u4f9b\u9910\u996e\u670d\u52a1\uff0c\u5176\u83dc\u54c1\u4ef7\u683c\u4e3a100\u6b27\u5143\u3002\u6839\u636e\u6cd5\u56fdVAT\u89c4\u5b9a\uff0c\u9910\u5385\u9700\u6536\u53d610%\u7684\u589e\u503c\u7a0e\uff0c\u537310\u6b27\u5143\u3002\u56e0\u6b64\uff0c\u987e\u5ba2\u9700\u652f\u4ed8\u7684\u603b\u91d1\u989d\u4e3a110\u6b27\u5143\u3002\u9910\u5385\u5728\u6536\u53d6\u7a0e\u6b3e\u540e\uff0c\u9700\u5728\u4e0b\u4e2a\u6708\u7684\u7533\u62a5\u671f\u5185\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u5e76\u7f34\u7eb3\u8fd910\u6b27\u5143\u7684\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n

        \u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/h3>\n\n\n\n
          \n
        1. \u5408\u89c4\u6210\u672c<\/strong>\uff1a\u4f01\u4e1a\u9700\u6295\u5165\u65f6\u95f4\u548c\u8d44\u6e90\u6765\u786e\u4fdd\u7b26\u5408\u6cd5\u56fdVAT\u6cd5\u89c4\uff0c\u5305\u62ec\u6ce8\u518c\u3001\u7533\u62a5\u548c\u8bb0\u5f55\u4fdd\u5b58\u3002<\/li>\n\n\n\n
        2. \u5e02\u573a\u51c6\u5165<\/strong>\uff1a\u5bf9\u4e8e\u8de8\u5883\u5356\u5bb6\uff0c\u6ce8\u518cVAT\u662f\u8fdb\u5165\u6cd5\u56fd\u5e02\u573a\u7684\u5fc5\u8981\u6761\u4ef6\uff0c\u5426\u5219\u53ef\u80fd\u9762\u4e34\u7a0e\u52a1\u5904\u7f5a\u6216\u9500\u552e\u9650\u5236\u3002<\/li>\n\n\n\n
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