{"id":17994,"date":"2026-09-15T10:15:52","date_gmt":"2026-09-15T02:15:52","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/17994"},"modified":"2026-09-15T10:15:58","modified_gmt":"2026-09-15T02:15:58","slug":"%e5%8d%97%e9%9d%9evat201%e5%8f%8c%e6%9c%88%e7%94%b3%e6%8a%a5%e5%ae%9e%e6%93%8d%ef%bc%9a25%e6%97%a5%e6%88%aa%e6%ad%a2%e3%80%8110%e7%bd%9a%e6%ac%be%ef%bc%8c%e8%bf%9b%e5%8f%a3vat%e6%80%8e%e4%b9%88","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/17994","title":{"rendered":"\u5357\u975eVAT201\u53cc\u6708\u7533\u62a5\u5b9e\u64cd\uff1a25\u65e5\u622a\u6b62\u300110%\u7f5a\u6b3e\uff0c\u8fdb\u53e3VAT\u600e\u4e48\u62b5\u6263\uff082026\uff09"},"content":{"rendered":"<h2>\u4e00\u3001\u4f60\u843d\u5728\u54ea\u4e00\u7c7b\u7533\u62a5\u5468\u671f<\/h2>\n<p>\u5357\u975eVAT\u7684\u7533\u62a5\u9891\u7387\u7531SARS\u5728\u6ce8\u518c\u65f6\u6838\u5b9a\uff0c\u4e0d\u662f\u5356\u5bb6\u81ea\u9009\u3002\u666e\u904d\u53e3\u5f84\u662f\uff1a\u5e74\u5e94\u7a0e\u8425\u4e1a\u989d\u8d85\u8fc7\u7ea63,000\u4e07\u5170\u7279\u7684\u7eb3\u7a0e\u4eba\u9002\u7528<strong>Monthly declarations<\/strong>\uff0c\u5176\u4f59\u591a\u6570\u4e3a<strong>\u53cc\u6708\u7533\u62a5<\/strong>\uff08Category B\uff09\u3002\u90e8\u5206\u8d44\u6599\u8fd8\u63d0\u5230Category A\/C\/D\u7684\u7ec6\u5206\uff0c\u5177\u4f53\u4ee5eFiling\u8d26\u6237\u663e\u793a\u7684\u7a0e\u671f\u4e3a\u51c6\u3002<\/p>\n<p>\u7533\u62a5\u4e0e\u7f34\u7a0e\u7684\u622a\u6b62\u65e5\uff1a<strong>\u624b\u5de5\u7533\u62a5\u4e3a\u7a0e\u671f\u7ed3\u675f\u540e\u6b21\u670825\u65e5\uff0c\u901a\u8fc7eFiling\u7533\u62a5\u4e3a\u8be5\u6708\u6700\u540e\u4e00\u4e2a\u5de5\u4f5c\u65e5<\/strong>\u3002\u82e525\u65e5\u843d\u5728\u975e\u5de5\u4f5c\u65e5\uff0c\u622a\u6b62\u65e5\u63d0\u524d\u81f3\u524d\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002\u8fd9\u4e2a&#8221;\u6700\u540e\u5de5\u4f5c\u65e5&#8221;\u7684\u5c0f\u5dee\u5f02\uff0c\u662f\u4e0d\u5c11\u5356\u5bb6\u8e29\u903e\u671f\u7f5a\u6b3e\u7684\u539f\u56e0\u3002<\/p>\n<p>\u5373\u4f7f\u67d0\u4e00\u7a0e\u671f\u6ca1\u6709\u4efb\u4f55\u4ea4\u6613\uff0c\u4e5f\u5fc5\u987b\u63d0\u4ea4<strong>\u96f6\u7533\u62a5\uff08nil return\uff09<\/strong>\u3002\u4e0d\u63d0\u4ea4\u540c\u6837\u4f1a\u4ea7\u751f\u884c\u653f\u7f5a\u6b3e\uff0c\u8fd9\u4e00\u70b9\u5e38\u88ab\u8bef\u8ba4\u4e3a&#8221;\u6ca1\u4e1a\u52a1\u5c31\u4e0d\u7528\u7ba1&#8221;\u3002<\/p>\n<h2>\u4e8c\u3001VAT201\u7684\u6838\u5fc3\u5b57\u6bb5\u903b\u8f91<\/h2>\n<p>VAT201\u7684\u7ed3\u6784\u53ef\u4ee5\u7b80\u5316\u4e3a\u4e00\u6761\u4e3b\u7ebf\uff1a<strong>\u9500\u9879\u7a0e\uff08output\uff09\uff0d \u8fdb\u9879\u7a0e\uff08input\uff09\uff1d \u5e94\u7f34\u6216\u5e94\u9000\uff08Field 20\uff09<\/strong>The<\/p>\n<p>\u9500\u9879\u4fa7\u7684\u5173\u952e\u5b57\u6bb5\uff1a<\/p>\n<ul>\n<li><strong>Field 1<\/strong>\uff1a\u6807\u51c6\u7a0e\u7387\u5e94\u7a0e\u4f9b\u5e94\u989d\uff08\u4e0d\u542b\u8d44\u672c\u8d27\u7269\uff09<\/li>\n<li><strong>Field 1A<\/strong>\uff1a\u6807\u51c6\u7a0e\u7387\u8d44\u672c\u8d27\u7269\u4f9b\u5e94\u989d\uff08\u542b\u7a0e\u4ef7\uff09<\/li>\n<li><strong>Field 4 \/ 4A<\/strong>\uff1a\u5bf9\u5e94Field 1\u4e0e1A\u7684\u9500\u9879\u7a0e\uff08\u630915\/115\u8ba1\u7b97\uff09<\/li>\n<li><strong>Field 2 \/ 2A<\/strong>\uff1a\u96f6\u7a0e\u7387\u4f9b\u5e94\uff082A\u4e3a\u51fa\u53e3\u8d27\u7269\uff09<\/li>\n<li><strong>Field 3<\/strong>\uff1a\u514d\u7a0e\u4f9b\u5e94<\/li>\n<\/ul>\n<p>\u8fdb\u9879\u4fa7\u7684\u5173\u952e\u5b57\u6bb5\uff1a<\/p>\n<ul>\n<li><strong>Field 14 \/ 14A<\/strong>\uff1a\u8d44\u672c\u8d27\u7269\u8fdb\u9879\u7a0e\uff0814A\u4e3a\u8fdb\u53e3\u8d44\u672c\u8d27\u7269\uff09<\/li>\n<li><strong>Field 15 \/ 15A<\/strong>\uff1a\u5176\u4ed6\u8d27\u7269\u4e0e\u670d\u52a1\u8fdb\u9879\u7a0e\uff08<strong>15A\u4e3a\u8fdb\u53e3\u8d27\u7269<\/strong>)<\/li>\n<li><strong>Field 16 \/ 17 \/ 18<\/strong>\uff1a\u7528\u9014\u53d8\u66f4\u8c03\u6574\u3001\u574f\u8d26\u5bbd\u514d\u3001\u5176\u4ed6\u8fdb\u9879<\/li>\n<\/ul>\n<p><strong>\u8fdb\u53e3VAT\u7684\u62b5\u6263\u8d7014A\u4e0e15A\u680f<\/strong>\uff0c\u8fd9\u662f\u8de8\u5883\u7535\u5546\u6700\u91cd\u8981\u7684\u4e24\u4e2a\u5b57\u6bb5\u3002\u65e0\u8bba\u8fdb\u53e3\u73af\u8282\u630914%\u8fd8\u662f15%\u5f81\u6536\uff0c\u90fd\u5728\u8fd9\u91cc\u7533\u62a5\u62b5\u6263\u3002<\/p>\n<h2>\u4e09\u3001\u8fdb\u53e3VAT\u80fd\u4e0d\u80fd\u62b5\uff0c\u770b\u4e09\u4ef6\u4e8b<\/h2>\n<p><strong>\u7b2c\u4e00\uff0c\u8fdb\u53e3\u62a5\u5173\u5355\u4e0a\u5fc5\u987b\u6709\u4f60\u7684VAT\u53f7\u3002<\/strong> \u4ee5\u5e73\u53f0\u6216\u8d27\u4ee3\u540d\u4e49\u6e05\u5173\u3001VAT\u53f7\u672a\u51fa\u73b0\u5728\u62a5\u5173\u6587\u4ef6\u4e0a\u7684\uff0cSARS\u901a\u5e38\u4e0d\u8ba4\u53ef\u62b5\u6263\u3002<\/p>\n<p><strong>\u7b2c\u4e8c\uff0c\u5fc5\u987b\u6301\u6709\u5b8c\u7a0e\u51ed\u8bc1\u3002<\/strong> \u6d77\u5173\u51fa\u5177\u7684\u8fdb\u53e3VAT\u7f34\u7eb3\u8bc1\u660e\u662f\u62b5\u6263\u4f9d\u636e\uff0c\u7f3a\u5931\u5373\u89c6\u4e3a\u65e0\u51ed\u8bc1\u3002<\/p>\n<p><strong>\u7b2c\u4e09\uff0c\u8fdb\u53e3\u8d27\u7269\u5fc5\u987b\u7528\u4e8e\u5e94\u7a0e\u4f9b\u5e94\u3002<\/strong> \u82e5\u8d27\u7269\u6700\u7ec8\u7528\u4e8e\u514d\u7a0e\u4f9b\u5e94\uff0c\u5bf9\u5e94\u7684\u8fdb\u9879\u7a0e\u4e0d\u5f97\u62b5\u6263\uff0c\u9700\u8981\u505a\u7528\u9014\u8c03\u6574\u3002<\/p>\n<p>\u5bf9\u4f7f\u7528FBT\uff08Fulfillment by Takealot\uff09\u5b98\u65b9\u4ed3\u7684\u5356\u5bb6\u5c24\u5176\u5173\u952e\uff1a\u8d27\u7269\u6279\u91cf\u8fdb\u5165\u5357\u975e\u65f6\u7f34\u7eb3\u7684\u8fdb\u53e3VAT\uff0c\u53ea\u6709\u5728\u6301\u6709\u7a0e\u53f7\u4e14\u51ed\u8bc1\u5b8c\u6574\u7684\u524d\u63d0\u4e0b\u624d\u80fd\u62b5\u6263\u3002\u4e0d\u6ce8\u518cVAT\uff0c\u8fd9\u7b1415%\u5c31\u662f\u7eaf\u6210\u672c\u3002<\/p>\n<h2>\u56db\u3001\u6700\u5e38\u89c1\u7684\u4e09\u7c7b\u62b5\u6263\u5931\u8d25<\/h2>\n<ul>\n<li><strong>\u7528\u5f62\u5f0f\u53d1\u7968\uff08pro-forma\uff09\u6216\u62a5\u4ef7\u5355\u62b5\u6263<\/strong>\u3002SARS\u53ea\u8ba4<strong>\u7a0e\u52a1\u53d1\u7968\uff08tax invoice\uff09<\/strong>\uff0c\u5f62\u5f0f\u53d1\u7968\u3001\u6536\u636e\u3001\u975eVAT\u4f9b\u5e94\u5546\u7684\u7968\u636e\u4e00\u5f8b\u4e0d\u4e88\u8ba4\u53ef\uff0c\u7a3d\u67e5\u65f6\u4e0d\u4ec5\u8981\u6c42\u9000\u56de\u5df2\u62b5\u6263\u8fdb\u9879\uff0c\u8fd8\u4f1a\u52a0\u5904\u7f5a\u6b3e\u4e0e\u5229\u606f\u3002<\/li>\n<li><strong>\u91d1\u989d\u95e8\u69db\u5bf9\u5e94\u7684\u53d1\u7968\u8981\u6c42\u6ca1\u5206\u6e05<\/strong>\u3002\u542b\u7a0e\u91d1\u989d\u8d85\u8fc75,000\u5170\u7279\u7684\u4f9b\u5e94\uff0c\u5fc5\u987b\u5f00\u5177<strong>\u5b8c\u6574\u7a0e\u52a1\u53d1\u7968<\/strong>\uff0c\u5305\u542b\u4f9b\u5e94\u5546\u540d\u79f0\u4e0eVAT\u53f7\u3001\u4e70\u65b9\u540d\u79f0\u5730\u5740\u3001\u53d1\u7968\u65e5\u671f\u4e0e\u552f\u4e00\u8fde\u7eed\u7f16\u53f7\u3001\u8d27\u7269\u63cf\u8ff0\u3001\u6570\u91cf\u3001\u5355\u4ef7\u3001VAT\u91d1\u989d\u4e0e\u542b\u7a0e\u603b\u4ef7\uff1b5,000\u5170\u7279\u4ee5\u4e0b\u53ef\u7528\u7b80\u5f0f\u53d1\u7968\u3002<\/li>\n<li><strong>\u6df7\u6dc6\u96f6\u7a0e\u7387\u4e0e\u514d\u7a0e<\/strong>\u3002\u96f6\u7a0e\u7387\u4f9b\u5e94\uff08\u5982\u51fa\u53e3\uff09\u7a0e\u7387\u4e3a0%\uff0c\u4f46\u76f8\u5173\u91c7\u8d2d\u7684\u8fdb\u9879\u7a0e<strong>possible<\/strong>\u62b5\u6263\uff1b\u514d\u7a0e\u4f9b\u5e94\u4e0d\u5f81VAT\uff0c\u76f8\u5173\u8fdb\u9879\u7a0e<strong>Can't<\/strong>\u62b5\u6263\u3002\u4e24\u8005\u5904\u7406\u5b8c\u5168\u76f8\u53cd\u3002<\/li>\n<\/ul>\n<h2>\u4e94\u3001\u903e\u671f\u4e0e\u7ea0\u9519\u7684\u4ee3\u4ef7<\/h2>\n<p>\u903e\u671f\u7533\u62a5\u4f1a\u4ea7\u751f<strong>\u6b20\u7a0e\u989d10%\u7684\u7f5a\u6b3e<\/strong>\uff0c\u5e76\u6309\u6cd5\u5b9a\u5229\u7387\uff08\u636e\u884c\u4e1a\u6d88\u606f\u7ea6\u4e3a\u5e74\u531610.25%\uff09\u5bf9\u6b20\u6b3e\u8ba1\u606f\uff0c\u8fd8\u53ef\u80fd\u53e0\u52a0\u6708\u5ea6\u884c\u653f\u7f5a\u6b3e\u3002\u82e5\u5e94\u6ce8\u518c\u800c\u672a\u6ce8\u518c\uff0cSARS\u53ef\u5c06\u6ce8\u518c\u65e5\u671f<strong>\u8ffd\u6eaf<\/strong>\u81f3\u8fbe\u5230\u95e8\u69db\u4e4b\u65e5\uff0c\u8981\u6c42\u8865\u7f34\u81ea\u8be5\u65e5\u8d77\u5168\u90e8\u9500\u9879VAT\u2014\u2014\u54ea\u6015\u4f60\u5f53\u65f6\u5e76\u672a\u5411\u5ba2\u6237\u6536\u53d6\u3002<\/p>\n<p>\u7ea0\u9519\u65b9\u9762\u6709\u4e00\u4e2a\u5bb9\u6613\u88ab\u8bef\u89e3\u7684\u89c4\u5219\uff1a<strong>\u4fee\u8ba2\u7533\u62a5\u4e0d\u80fd\u7528\u6765\u589e\u52a0\u539f\u5148\u5df2\u7533\u62a5\u7684\u8fdb\u9879\u62b5\u6263<\/strong>\u3002\u5982\u679c\u67d0\u671f\u6f0f\u62b5\u4e86\u4e00\u7b14\uff0c\u5e94\u5728\u540e\u7eed\u7a0e\u671f\u5185\u8865\u7533\u62a5\uff0c\u65f6\u9650\u4e3a\u81ea\u9996\u6b21\u6709\u6743\u62b5\u6263\u4e4b\u65e5\u8d775\u5e74\u5185\u3002<\/p>\n<h2>\u516d\u3001\u7559\u7ed9\u5356\u5bb6\u7684\u4e09\u6761\u6267\u884c\u5efa\u8bae<\/h2>\n<ol>\n<li><strong>\u6309\u7a0e\u671f\u8bbe\u7f6e\u63d0\u9192<\/strong>\uff0c\u628a\u622a\u6b62\u65e5\u8bbe\u4e3a\u6b21\u670820\u65e5\u800c\u975e25\u65e5\uff0c\u7559\u51fa\u590d\u6838\u65f6\u95f4<\/li>\n<li><strong>\u5efa\u7acb\u7a0e\u52a1\u53d1\u7968\u53f0\u8d26<\/strong>\uff0c\u6309\u6708\u5f52\u96c6\u542bVAT\u53f7\u7684\u5408\u89c4\u53d1\u7968\uff0c\u4e0e\u94f6\u884c\u6d41\u6c34\u3001\u62a5\u5173\u5355\u4e00\u4e00\u5bf9\u5e94<\/li>\n<li><strong>\u6bcf\u534a\u5e74\u505a\u4e00\u6b21\u8fdb\u9879\u590d\u6838<\/strong>\uff0c\u628a\u88ab\u5426\u5b9a\u7684\u62b5\u6263\u57285\u5e74\u7a97\u53e3\u5185\u53ca\u65f6\u8865\u7533\u62a5<\/li>\n<\/ol>\n<p>\u5357\u975eVAT\u7684\u7533\u62a5\u6210\u672c\u5e76\u4e0d\u9ad8\uff0c\u771f\u6b63\u7684\u4ee3\u4ef7\u6765\u81ea\u8ffd\u6eaf\u8865\u7a0e\u4e0e\u7f5a\u6b3e\u3002\u628a\u51ed\u8bc1\u94fe\u6761\u505a\u624e\u5b9e\uff0c\u6bd4\u4e8b\u540e\u8865\u6551\u5212\u7b97\u5f97\u591a\u3002<\/p>\n<p>\u4f01\u8d22\u76c8\u53ef\u63d0\u4f9b\u5357\u975eVAT\u6ce8\u518c\u3001\u975e\u5c45\u6c11\u7a0e\u52a1\u4ee3\u8868\u5bf9\u63a5\u3001VAT201\u53cc\u6708\u7533\u62a5\u4e0e\u5e74\u5ea6\u5408\u89c4\u590d\u6838\u670d\u52a1\uff0c\u5e2e\u52a9\u8de8\u5883\u5356\u5bb6\u628a\u7533\u62a5\u8282\u594f\u7a33\u5b9a\u4e0b\u6765\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u5357\u975eVAT\u6ce8\u518c\u95e8\u69db2026\u5e744\u67081\u65e5\u8d77\u4ece100\u4e07\u5170\u7279\u63d0\u9ad8\u5230230\u4e07\u5170\u7279\uff0c\u4f46\u5df2\u7ecf\u62ff\u5230\u7a0e\u53f7\u7684\u5356\u5bb6\u4ecd\u8981\u6309\u671f\u63d0\u4ea4VAT201\u7533\u62a5\u8868\u3002\u591a\u6570\u4e2d\u5c0f\u4f01\u4e1a\u9002\u7528\u53cc\u6708\u7533\u62a5\uff0c\u7533\u62a5\u4e0e\u7f34\u7a0e\u622a\u6b62\u65e5\u4e3a\u7a0e\u671f\u7ed3\u675f\u540e\u6b21\u6708\u768425\u65e5\uff08eFiling\u53e3\u5f84\uff09\uff0c\u903e\u671f\u4ea7\u751f10%\u7f5a\u6b3e\u5e76\u6309\u6cd5\u5b9a\u5229\u7387\u8ba1\u606f\u3002\u672c\u6587\u62c6\u89e3VAT201\u7684\u7533\u62a5\u5468\u671f\u3001\u5b57\u6bb5\u7ed3\u6784\u4e0e\u8fdb\u53e3VAT\u62b5\u6263\u7684\u586b\u5199\u8981\u70b9\uff0c\u4ee5\u53ca\u8de8\u5883\u7535\u5546\u6700\u5bb9\u6613\u51fa\u9519\u7684\u4e09\u7c7b\u51ed\u8bc1\u95ee\u9898\u3002<\/p>","protected":false},"author":10,"featured_media":17993,"comment_status":"closed","ping_status":"closed","sticky":false,"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