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璺ㄥ鐢靛晢鐭ヨ瘑:vat鏄粈涔堢◣


鏈湡鍒嗕韩鐨勫澶栫數鍟嗙煡璇嗘槸vat鏄粈涔堢◣锛孷AT鏄粈涔堢◣锛熷浣曡绠楀拰鐢宠锛?/p>

VAT锛屽嵆澧炲€肩◣锛屾槸涓€绉嶆寜鐓ц揣鐗╂垨鏈嶅姟鐨勪环鍊煎閲忚绋庣殑绋庡埗銆傚畠琚箍娉涘湴搴旂敤浜庝笘鐣屽悇鍥斤紝鍖呮嫭涓浗銆佹娲插浗瀹躲€佷笢鍗椾簹鍥藉绛夊湴銆傛湰鏂囧皢浠嬬粛VAT鐨勫熀鏈蹇点€佽绠楁柟娉曞拰鐢宠娴佺▼锛屽笇鏈涜兘瀵规湁闇€姹傜殑浜哄+鎻愪緵涓€浜涘府鍔┿€?/p>

涓€銆佸熀鏈蹇?/p>

1. 浠€涔堟槸澧炲€肩◣锛?/p>

澧炲€肩◣锛岀畝绉扳€淰AT鈥濓紙Value-added Tax锛夛紝鏄寚鍦ㄤ骇鍝佸拰鏈嶅姟鐨勭敓浜у拰娴侀€氳繃绋嬩腑锛岀◣鍔℃満鍏虫牴鎹骇鍝佹垨鏈嶅姟鐨勫鍊奸寰佹敹鐨勪竴绉嶇◣璐广€備篃灏辨槸璇达紝鍙湁褰撹揣鐗╂垨鏈嶅姟鐨勪环鍊煎鍔犳椂锛孷AT鎵嶄細琚緛鏀躲€?/p>

2. VAT鐨勭粍鎴?/p>

VAT涓昏鍖呮嫭涓変釜閮ㄥ垎锛氳緭鍑虹◣銆佽緭鍏ョ◣鍜屽樊棰濈◣銆傚叾涓紝杈撳嚭绋庢槸鎸囬攢鍞€呭悜璐拱鑰呮敹鍙栫殑绋庢锛岃緭鍏ョ◣鏄寚璐拱鑰呬负璐拱鍟嗗搧鎴栨湇鍔℃敮浠樼粰鍗栨柟鐨勭◣娆撅紝宸绋庡垯鏄緭鍑虹◣鍜岃緭鍏ョ◣涔嬮棿鐨勫樊棰濄€?/p>

3. VAT鐨勯€傜敤鑼冨洿

VAT閫氬父閫傜敤浜庡晢鍝佸拰鏈嶅姟鐨勭敓浜с€侀攢鍞€佽繘鍙e拰鍑哄彛鐜妭銆傚浜庣敓浜у拰閿€鍞幆鑺傦紝绋庢鐢遍攢鍞€呮敹鍙栧苟绾崇◣锛屽浜庤繘鍙e拰鍑哄彛鐜妭锛岀◣娆剧敱娴峰叧鍜屽嚭鍙e晢鏀跺彇骞剁撼绋庛€?/p>

浜屻€佽绠楁柟娉?/p>

1. VAT鐨勮绠楀叕寮?/p>

VAT鐨勮绠楀叕寮忓彲浠ョ敤浠ヤ笅鍏紡杩涜琛ㄧず锛?/p>

VAT = 杈撳嚭绋?– 杈撳叆绋?/p>

鍏朵腑锛岃緭鍑虹◣鏄寚閿€鍞€呭悜璐拱鑰呮敹鍙栫殑绋庢锛岃緭鍏ョ◣鏄寚璐拱鑰呬负璐拱鍟嗗搧鎴栨湇鍔℃敮浠樼粰鍗栨柟鐨勭◣娆俱€?/p>

2. VAT鐨勭◣鐜?/p>

VAT鐨勭◣鐜囨牴鎹笉鍚屽浗瀹跺拰鍦板尯鐨勬硶寰嬭瀹氳€屾湁鎵€涓嶅悓銆傚湪娆ф床锛孷AT绋庣巼閫氬父鍦?5%鑷?5%涔嬮棿銆傚湪涓浗锛孷AT绋庣巼鍒嗕负涓夋。锛?6%銆?3%鍜?%銆?/p>

3. VAT鐨勫噺鍏?/p>

涓轰簡鍑忚交浼佷笟鐨勮礋鎷咃紝璁稿鍥藉閮借绔嬩簡鍚勭褰㈠紡鐨刅AT鍑忓厤鏀跨瓥銆備緥濡傦紝鍦ㄦ娲诧紝涓€浜涘浗瀹朵负灏忓瀷浼佷笟鎻愪緵浜嗙壒娈婄殑VAT鍑忓厤鏀跨瓥锛屽湪涓浗锛屾斂搴滀篃涓轰竴浜涜涓氭垨浼佷笟鎻愪緵浜哣AT鍑忓厤鏀跨瓥銆?/p>

涓夈€佺敵璇锋祦绋?/p>

1. 鐢宠VAT鐧昏璇?/p>

鍦ㄥぇ澶氭暟鍥藉锛屼紒涓氬繀椤诲湪绋庡姟鏈哄叧鐢宠VAT鐧昏璇侊紝鐒跺悗鎵嶈兘鍦ㄩ攢鍞晢鍝佹垨鏈嶅姟鏃舵敹鍙朧AT銆傚湪鐢宠VAT鐧昏璇佹椂锛屼紒涓氶渶瑕佹彁渚涗竴浜涘繀瑕佺殑鏉愭枡锛屼緥濡備紒涓氭敞鍐岃瘉鏄庛€侀摱琛岃处鎴蜂俊鎭€佺◣鍔$櫥璁拌瘉绛夈€傚湪鐢宠涔嬪悗锛岀◣鍔℃満鍏冲皢浼氬鏍稿苟鏍稿彂VAT鐧昏璇併€?/p>

2. 缂寸撼VAT绋庢

鍦ㄦ瘡涓绋庡懆鏈熺粨鏉熷悗锛屼紒涓氶渶瑕佸悜绋庡姟鏈哄叧缂寸撼VAT绋庢锛屽苟鎻愪氦鐩稿叧鐨勭◣鍔$敵鎶ヨ〃銆傚湪鏌愪簺鍥藉锛屽涓浗锛岀◣鍔℃満鍏宠繕浼氬浼佷笟杩涜VAT绋庢帶绯荤粺绋芥煡锛屼互纭繚浼佷笟缂寸撼浜嗘纭殑绋庢銆?/p>

3. 鐢宠VAT閫€绋?/p>

鍦ㄥ嚭鍙e晢鍝佹垨鏈嶅姟鏃讹紝浼佷笟鍙互鐢宠VAT閫€绋庛€傜敵璇锋祦绋嬪拰鍏蜂綋缁嗚妭鏍规嵁涓嶅悓鍥藉鍜屽湴鍖鸿€屾湁鎵€涓嶅悓锛屽洜姝や紒涓氶渶瑕佷粩缁嗙爺绌跺綋鍦扮殑VAT閫€绋庢斂绛栵紝骞舵寜鐓ц姹傛彁浜ょ浉鍏崇殑鐢宠鏉愭枡銆傚湪瀹℃牳閫氳繃鍚庯紝绋庡姟鏈哄叧灏嗕細鍚戜紒涓氳繑杩榁AT绋庢銆?/p>

鍥涖€佹€荤粨

VAT浣滀负涓€绉嶉噸瑕佺殑绋庡埗锛屽湪鍏ㄧ悆鑼冨洿鍐呭緱鍒颁簡骞挎硾鐨勫簲鐢ㄣ€傜悊瑙AT鐨勫熀鏈蹇点€佽绠楁柟娉曞拰鐢宠娴佺▼瀵逛紒涓氭瀬鍏堕噸瑕侊紝鍙湁浜嗚ВVAT鐨勫叿浣撶粏鑺傦紝浼佷笟鎵嶈兘澶熷悎娉曞湴绾崇◣骞堕伩鍏嶇◣鏀堕闄┿€傚湪鐢宠VAT鐧昏璇併€佺即绾砎AT绋庢鍜岀敵璇稸AT閫€绋庢椂锛屼紒涓氶渶瑕佷弗鏍奸伒瀹堝綋鍦扮殑娉曞緥娉曡锛屼互纭繚鑷繁鐨勫悎娉曟潈鐩婂拰缁忔祹鏁堢泭銆?/p>

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