{"id":17991,"date":"2026-09-15T10:15:38","date_gmt":"2026-09-15T02:15:38","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/17991"},"modified":"2026-09-15T10:15:42","modified_gmt":"2026-09-15T02:15:42","slug":"%e5%a2%a8%e8%a5%bf%e5%93%a5sat%e7%ac%ac30-b%e6%9d%a1%e5%ae%9e%e6%97%b6%e7%a9%bf%e9%80%8f%e8%90%bd%e5%9c%b0%ef%bc%9acfdi%e5%8f%91%e7%a5%a8%e6%80%8e%e4%b9%88%e5%bc%80%ef%bc%8c%e5%b9%b3%e5%8f%b0%e4%bb%a3","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/17991","title":{"rendered":"\u58a8\u897f\u54e5SAT\u7b2c30-B\u6761\u5b9e\u65f6\u7a7f\u900f\u843d\u5730\uff1aCFDI\u53d1\u7968\u600e\u4e48\u5f00\uff0c\u5e73\u53f0\u4ee3\u6263\u624d\u80fd\u62b5\uff082026\uff09"},"content":{"rendered":"

\u4e00\u300130-B\u6761\u6539\u53d8\u7684\u4e0d\u53ea\u662f\u5e73\u53f0<\/h2>\n

2026\u5e74\u58a8\u897f\u54e5\u7a0e\u6539\u6709\u4e24\u4e2a\u5173\u952e\u8282\u70b9\uff1a1\u67081\u65e5\u8d77\u6570\u5b57\u5e73\u53f0\u5168\u9762\u4ee3\u6263\u4ee3\u7f34\u6240\u5f97\u7a0e\uff08ISR\uff09\uff0c4\u67081\u65e5\u8d77\u300a\u8054\u90a6\u7a0e\u6cd5\u5178\u300b\u65b0\u589e\u7b2c30-B\u6761\u751f\u6548\u3002<\/p>\n

30-B\u6761\u7684\u6838\u5fc3\u662f\uff1a\u6240\u6709\u6570\u5b57\u5e73\u53f0\u5fc5\u987b\u5411SAT\u63d0\u4f9b\u6c38\u4e45\u3001\u5728\u7ebf\u3001\u5b9e\u65f6<\/strong>\u7684\u7cfb\u7edf\u4e0e\u8bb0\u5f55\u8bbf\u95ee\u6743\u9650\uff0c\u4f9b\u7a0e\u5c40\u5ba1\u6838\u4ea4\u6613\u660e\u7ec6\u3001CFDI\u53d1\u7968\u8be6\u60c5\u4e0e\u589e\u503c\u7a0e\uff08IVA\uff09\u6570\u636e\u3002\u636e\u884c\u4e1a\u6d88\u606f\uff0c\u82e5\u5e73\u53f0\u672a\u57284\u670830\u65e5\u524d\u63d0\u4f9b\u8bbf\u95ee\u51ed\u8bc1\uff08\u8d26\u53f7\u5bc6\u7801\u6216\u6280\u672f\u6587\u6863\uff09\uff0cSAT\u6709\u6743\u91c7\u53d6\u5f3a\u5236\u63aa\u65bd\uff0c\u4e25\u91cd\u8005\u53ef\u6267\u884c\u4e92\u8054\u7f51\u63a5\u5165\u5c4f\u853d\u3002\u5177\u4f53\u6761\u6b3e\u8868\u8ff0\u4e0e\u6267\u884c\u7ec6\u5219\uff0c\u4ee5SAT\u5b98\u65b9\u516c\u544a\u4e3a\u51c6\u3002<\/strong><\/p>\n

\u5bf9\u5356\u5bb6\u7684\u5b9e\u9645\u542b\u4e49\u662f\uff1a\u7a0e\u5c40\u4e0d\u518d\u4f9d\u8d56\u5e73\u53f0\u4e8b\u540e\u62a5\u9001\uff0c\u800c\u662f\u76f4\u63a5\u7a7f\u900f\u5e73\u53f0\u7cfb\u7edf\u6838\u5bf9\u6bcf\u4e00\u7b14\u4ea4\u6613\u3002\u7a0e\u53f7\u662f\u5426\u771f\u5b9e\u6709\u6548\u3001\u6301\u6709\u4eba\u662f\u5426\u77e5\u60c5\u6388\u6743\u3001\u4e3b\u4f53\u540d\u79f0\u662f\u5426\u4e00\u81f4\uff0c\u90fd\u53d8\u6210\u53ef\u5b9e\u65f6\u9a8c\u8bc1\u7684\u9879\u3002\u9760”\u4f4e\u7533\u62a5””\u8865\u4f20\u7a0e\u53f7”\u817e\u632a\u7684\u7a7a\u95f4\u57fa\u672c\u5173\u95ed\u3002<\/p>\n

\u4e8c\u3001\u4e09\u6863\u4ee3\u6263\u7a0e\u7387\uff1a\u4f60\u7684\u7ec4\u5408\u843d\u5728\u54ea\u4e00\u6863<\/h2>\n

2026\u5e74\u4ee3\u6263\u7a0e\u7387\u4e0d\u518d\u7531\u5e97\u94fa\u6ce8\u518c\u5730\u5355\u72ec\u51b3\u5b9a\uff0c\u800c\u662f\u7531RFC\u72b6\u6001 + \u7a0e\u53f7\u7c7b\u578b + \u6536\u6b3e\u8d26\u6237\u5c5e\u5730<\/strong>\u4e09\u4e2a\u7ef4\u5ea6\u5171\u540c\u51b3\u5b9a\u3002\u636e\u884c\u4e1a\u516c\u5f00\u6574\u7406\uff08\u4ee5\u5e73\u53f0\u540e\u53f0\u5b9e\u9645\u6267\u884c\u4e0eSAT\u516c\u544a\u4e3a\u51c6<\/strong>\uff09\uff1a<\/p>\n

    \n
  • \u672c\u5730RFC + \u58a8\u897f\u54e5\u672c\u5730\u94f6\u884c\u8d26\u6237<\/strong>\uff1a\u7efc\u5408\u9884\u6263\u7ea610.5%\uff088% IVA + 2.5% ISR\uff09<\/li>\n
  • \u672c\u5730RFC + \u6d77\u5916\u6536\u6b3e\u8d26\u6237<\/strong>\uff1a\u7efc\u5408\u9884\u6263\u7ea618.5%<\/li>\n
  • \u5883\u5916RFC\uff08\u65e0\u58a8\u897f\u54e5\u7a0e\u53f7\uff09<\/strong>\uff1a\u4ec5\u626316% IVA\uff0cISR\u4e3a0%\uff0c\u4f46\u65e0\u6cd5\u62b5\u6263\u8fdb\u9879<\/li>\n
  • \u672a\u63d0\u4f9b\u6709\u6548RFC<\/strong>\uff1a20% ISR + 16% IVA\uff0c\u5408\u8ba136%<\/li>\n<\/ul>\n

    \u9700\u8981\u6ce8\u610f\uff1a10.5%\u662f\u9884\u6263<\/strong>\uff0c\u4e0d\u662f\u6700\u7ec8\u7a0e\u8d1f\u3002\u672c\u571f\u4e3b\u4f53\u4ecd\u9700\u6309\u6708\u3001\u6309\u5e74\u6b63\u5f0f\u7533\u62a5\uff0c\u628aIVA\u8865\u8db3\u81f316%\u3001\u6309\u5229\u6da6\u8865\u8db3ISR\u3002\u9884\u6263\u4e0e\u5b9e\u7f34\u4e4b\u95f4\u7684\u5dee\u989d\uff0c\u662f\u5356\u5bb6\u771f\u6b63\u80fd\u4e89\u53d6\u7684\u5229\u6da6\u56de\u65cb\u7a7a\u95f4\u3002<\/p>\n

    \u4e09\u3001CFDI 4.0\uff1a\u62b5\u6263\u94fe\u6761\u7684\u8d77\u70b9<\/h2>\n

    \u9884\u6263\u80fd\u62b5\u591a\u5c11\uff0c\u53d6\u51b3\u4e8e\u4f60\u6709\u6ca1\u6709\u5408\u89c4\u7684CFDI\u53d1\u7968\u3002CFDI\uff08Comprobante Fiscal Digital por Internet\uff09\u662f\u58a8\u897f\u54e5\u7684\u6cd5\u5b9a\u7535\u5b50\u53d1\u7968\uff0c\u76ee\u524d\u4e3b\u6d41\u7248\u672c\u4e3aCFDI 4.0\u3002\u5f00\u5177\u65f6\u8981\u70b9\u5305\u62ec\uff1a<\/p>\n

      \n
    1. \u53d1\u7968\u5fc5\u987b\u6709\u5bf9\u5e94\u7684\u4ea4\u6613\u5b9e\u8d28<\/strong>\uff0c\u54c1\u540d\u3001\u6570\u91cf\u3001\u5355\u4ef7\u4e0e\u5e73\u53f0\u8ba2\u5355\u4e00\u81f4\uff0c\u4e0d\u80fd\u88ab30-B\u6761\u7684\u7a7f\u900f\u6bd4\u5bf9\u8bc6\u522b\u51fa\u504f\u5dee<\/li>\n
    2. RFC\u4fe1\u606f\u5fc5\u987b\u51c6\u786e<\/strong>\uff0c\u5305\u62ec\u53d1\u884c\u65b9\u4e0e\u63a5\u6536\u65b9\u7684\u7a0e\u53f7\u3001\u540d\u79f0\u3001\u7a0e\u52a1\u5c45\u6c11\u5730<\/li>\n
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    4. \u53d6\u6d88\u4e0e\u8d37\u9879\u901a\u77e5\u5355\uff08Nota de Cr\u00e9dito\uff09\u8981\u540c\u6b65\u5904\u7406<\/strong>\uff0c\u9000\u8d27\u9000\u6b3e\u82e5\u4e0d\u5f00\u8d37\u9879\u5355\uff0c\u9500\u9879\u7a0e\u4f1a\u865a\u9ad8<\/li>\n<\/ol>\n

      \u5f88\u591a\u8de8\u5883\u5356\u5bb6\u7684\u95ee\u9898\u4e0d\u662f”\u6ca1\u5f00\u7968”\uff0c\u800c\u662f\u53d1\u7968\u7531\u8d27\u4ee3\u6216\u670d\u52a1\u65b9\u4ee3\u5f00\uff0c\u54c1\u540d\u4e0e\u5e73\u53f0\u8ba2\u5355\u5bf9\u4e0d\u4e0a\u3002\u5728\u5b9e\u65f6\u7a7f\u900f\u4e0b\uff0c\u8fd9\u79cd\u9519\u914d\u662f\u6700\u5bb9\u6613\u88ab\u7cfb\u7edf\u6807\u8bb0\u7684\u7c7b\u578b\u3002<\/p>\n

      \u56db\u3001\u6708\u5ea6\u7533\u62a5\u7684\u56db\u4e2a\u5173\u952e\u8282\u70b9<\/h2>\n

      \u7b2c\u4e00\uff0c\u6838\u5bf9\u5e73\u53f0\u4ee3\u6263\u51ed\u8bc1\u3002<\/strong> \u5e73\u53f0\u901a\u5e38\u6309\u6708\u51fa\u5177\u9884\u6263\u660e\u7ec6\uff0c\u8981\u4e0e\u540e\u53f0\u7ed3\u7b97\u5355\u3001\u94f6\u884c\u5230\u8d26\u9010\u7b14\u5bf9\u4e0a\u3002<\/p>\n

      \u7b2c\u4e8c\uff0c\u5f52\u96c6\u8fdb\u9879CFDI\u3002<\/strong> \u672c\u5730\u91c7\u8d2d\u3001\u4ed3\u50a8\u3001\u7269\u6d41\u3001\u5e7f\u544a\u8d39\u7528\uff0c\u53ea\u6709\u6301\u5408\u89c4CFDI\u624d\u80fd\u8ba1\u5165\u8fdb\u9879\u3002<\/p>\n

      \u7b2c\u4e09\uff0c\u8ba1\u7b97IVA\u5dee\u989d\u3002<\/strong> \u9500\u987916%\u51cf\u53bb\u5e73\u53f0\u5df2\u9884\u6263\u76848%\uff08\u672c\u5730\u7ec4\u5408\uff09\u4e0e\u53ef\u62b5\u6263\u8fdb\u9879\uff0c\u5f97\u51fa\u5e94\u8865\u6216\u53ef\u9000\u91d1\u989d\u3002<\/p>\n

      \u7b2c\u56db\uff0c\u6309\u671f\u7533\u62a5ISR\u3002<\/strong> \u9884\u6263\u76842.5%\u53ea\u662f\u9884\u4ed8\u6b3e\uff0c\u9700\u6309\u5b9e\u9645\u5229\u6da6\u8865\u8db3\u81f3\u6cd5\u5b9a\u7a0e\u7387\uff0c\u4e8f\u635f\u6216\u4f4e\u5229\u6da6\u4e3b\u4f53\u53ef\u901a\u8fc7\u89c4\u8303\u7533\u62a5\u907f\u514d\u591a\u7f34\u3002<\/p>\n

      \u4e94\u3001\u8de8\u5883\u5356\u5bb6\u7684\u4e09\u4e2a\u81ea\u67e5\u52a8\u4f5c<\/h2>\n
        \n
      • \u786e\u8ba4RFC\u72b6\u6001\u4e3aActive<\/strong>\uff0c\u5e76\u5b9a\u671f\u68c0\u67e5\u7a0e\u52a1\u72b6\u51b5\u8bc1\u660e\uff08CSF\uff09\u662f\u5426\u8fc7\u671f\u3001\u5730\u5740\u662f\u5426\u4e0e\u540e\u53f0\u4e00\u81f4<\/li>\n
      • \u6838\u5bf9\u5e97\u94fa\u4e3b\u4f53\u4e0eRFC\u4e3b\u4f53\u7684\u4e00\u81f4\u6027<\/strong>\uff0c\u6b64\u524d\u5df2\u6709\u5e73\u53f0\u5bf9\u4e3b\u4f53\u4e0d\u4e00\u81f4\u7684\u5e97\u94fa\u5f00\u5c55\u6388\u6743\u9a8c\u8bc1\uff0c\u672a\u5b8c\u6210\u8005\u9884\u6263\u7a0e\u7387\u88ab\u4e0a\u8c03<\/li>\n
      • \u8bc4\u4f30\u672c\u5730\u8d26\u6237\u7684\u5fc5\u8981\u6027<\/strong>\uff0c\u672c\u5730RFC\u914d\u672c\u5730\u8d26\u6237\u662f\u552f\u4e00\u80fd\u843d\u523010.5%\u6863\u4f4d\u7684\u7ec4\u5408\uff0c\u5dee\u989d8\u4e2a\u767e\u5206\u70b9\u8db3\u4ee5\u8986\u76d6\u672c\u5730\u516c\u53f8\u7684\u7ef4\u62a4\u6210\u672c<\/li>\n<\/ul>\n

        \u58a8\u897f\u54e5\u5e02\u573a\u5df2\u7ecf\u4ece”\u6709\u7a0e\u53f7\u5c31\u80fd\u5356”\u8fdb\u5165”\u9010\u7b14\u53ef\u8ffd\u6eaf”\u7684\u9636\u6bb5\u3002\u5408\u89c4\u6210\u672c\u662f\u521a\u6027\u7684\uff0c\u4f46\u5b83\u7684\u4e0a\u9650\u662f\u53ef\u6d4b\u7b97\u7684\uff1b\u88ab\u9876\u683c\u626336%\u4e14\u65e0\u6cd5\u62b5\u6263\uff0c\u624d\u662f\u771f\u6b63\u7684\u65e0\u89e3\u3002<\/p>\n

        \u4f01\u8d22\u76c8\u53ef\u63d0\u4f9b\u58a8\u897f\u54e5RFC\u6ce8\u518c\u3001\u672c\u5730\u94f6\u884c\u8d26\u6237\u5bf9\u63a5\u3001\u6708\u5ea6CFDI\u5f00\u7968\u4e0e\u7533\u62a5\u7684\u4e00\u4f53\u5316\u670d\u52a1\uff0c\u5e2e\u52a9\u5356\u5bb6\u628a\u9884\u6263\u7a0e\u4ece”\u6c89\u6ca1\u6210\u672c”\u8f6c\u4e3a\u53ef\u62b5\u6263\u9879\u3002<\/p>","protected":false},"excerpt":{"rendered":"

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