{"id":1961,"date":"2025-01-24T08:49:34","date_gmt":"2025-01-24T08:49:34","guid":{"rendered":"https:\/\/tplaw.asia\/%e6%9c%aa%e5%88%86%e7%b1%bb\/%e5%ae%9e%e8%b7%b5%e6%8c%87%e5%8d%97\/"},"modified":"2025-01-24T08:49:34","modified_gmt":"2025-01-24T08:49:34","slug":"%e5%ae%9e%e8%b7%b5%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/tplaw.asia\/zh-hans\/legal-insights-cn\/%e5%ae%9e%e8%b7%b5%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u5b9e\u8df5\u6307\u5357\uff5c\u6cf0\u56fd\u516c\u53f8\u7a0e\u52a1\u5b9e\u52a1\u95ee\u9898\u4e4b\u589e\u503c\u7a0e\u5236\u5ea6\uff08VAT\uff09\u7b80\u4ecb"},"content":{"rendered":"<h4 style=\"text-align: center;\"><strong>\u6cf0\u56fd\u589e\u503c\u7a0e\u5236\u5ea6\u7b80\u4ecb<br \/>\n<\/strong><strong>VAT\uff09<\/strong><\/h4>\n<p>\u6cf0\u56fd\u81ea1992\u5e74\u5f00\u59cb\u5b9e\u65bd\u589e\u503c\u7a0e\uff08VAT\uff09\u5236\u5ea6\u4ee5\u53d6\u4ee3\u8425\u4e1a\u7a0e\uff08BT\uff09\uff0c\u589e\u503c\u7a0e\u662f\u6307\u5bf9\u751f\u4ea7\u548c\u9500\u552e\u5404\u4e2a\u9636\u6bb5\u7684\u589e\u503c\u989d\u5f81\u6536\u7684\u95f4\u63a5\u7a0e\u8d1f\u3002<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>01<br \/>\n<\/strong><strong>\u7eb3\u7a0e\u4eba<\/strong><\/h4>\n<p>\u4efb\u4f55\u5728\u6cf0\u56fd\u5e38\u89c4\u4f9b\u5e94\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u4e14\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7180\u4e07\u6cf0\u94e2\u7684\u4e2a\u4eba\u6216\u5b9e\u4f53\u5747\u9700\u5728\u6cf0\u56fd\u7f34\u7eb3\u589e\u503c\u7a0e\u3002\u88ab\u89c6\u4e3a\u5728\u6cf0\u56fd\u63d0\u4f9b\u7684\u670d\u52a1\u662f\u6307\uff1a1.\u8be5\u9879\u670d\u52a1\u5728\u6cf0\u56fd\u6267\u884c\uff0c\u4e0d\u8bba\u5176\u5728\u4f55\u5904\u4f7f\u7528\uff1b2.\u8be5\u9879\u670d\u52a1\u5728\u5176\u4ed6\u5730\u65b9\u6267\u884c\u4f46\u5728\u6cf0\u56fd\u4f7f\u7528\u3002<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>02<br \/>\n<\/strong><strong>\u8c41\u514d<\/strong><\/h4>\n<p>\u67d0\u4e9b\u7279\u5b9a\u6d3b\u52a8\u514d\u5f81\u589e\u503c\u7a0e\u3002\u524d\u8ff0\u6d3b\u52a8\u662f\u6307\uff1a<\/p>\n<ul>\n<li>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e180\u00a0\u4e07\u6cf0\u94e2\u7684\u5c0f\u578b\u4f01\u4e1a\u7684\u7ecf\u8425\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u9500\u552e\u548c\u8fdb\u53e3\u672a\u52a0\u5de5\u519c\u4ea7\u54c1\u53ca\u76f8\u5173\u5546\u54c1\uff0c\u5982\u5316\u80a5\u3001\u52a8\u7269\u9972\u6599\u3001\u6740\u866b\u5242\u7b49\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u9500\u552e\u548c\u8fdb\u53e3\u62a5\u7eb8\u3001\u6742\u5fd7\u548c\u6559\u79d1\u4e66\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u67d0\u4e9b\u57fa\u672c\u670d\u52a1\uff0c\u5982\uff1a\u8fd0\u8f93\u670d\u52a1\uff08\u56fd\u5185\u548c\u56fd\u9645\u9646\u8def\u8fd0\u8f93\uff09\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u653f\u5e9c\u3001\u79c1\u7acb\u533b\u9662\u53ca\u8bca\u6240\u63d0\u4f9b\u7684\u533b\u7597\u4fdd\u5065\u670d\u52a1\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u653f\u5e9c\u3001\u79c1\u7acb\u5b66\u6821\u53ca\u5176\u4ed6\u88ab\u8ba4\u53ef\u7684\u6559\u80b2\u673a\u6784\u63d0\u4f9b\u7684\u6559\u80b2\u670d\u52a1\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u4e13\u4e1a\u670d\u52a1\uff08\u533b\u7597\u548c\u5ba1\u8ba1\u670d\u52a1\u3001\u6cd5\u5ead\u5f8b\u5e08\u670d\u52a1\u548c\u5176\u4ed6\u7c7b\u4f3c\u7684\u53d7\u5230\u6cd5\u5f8b\u89c4\u5236\u7684\u4e13\u4e1a\u670d\u52a1\uff09\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u6765\u81ea\u7ecf\u8425\u3001\u5546\u52a1\u3001\u519c\u4e1a\u3001\u5de5\u4e1a\u3001\u8fd0\u8f93\u4e1a\u6216\u5176\u4ed6\u4e4b\u524d\u672a\u5217\u660e\u6d3b\u52a8\u7684\u6536\u5165\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u6587\u5316\u670d\u52a1\uff0c\u5982\u4e1a\u4f59\u4f53\u80b2\u8fd0\u52a8\u3001\u56fe\u4e66\u9986\u3001\u535a\u7269\u9986\u3001\u52a8\u7269\u56ed\u7b49\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u52b3\u52a8\u670d\u52a1\u3001\u7814\u7a76\u548c\u6280\u672f\u670d\u52a1\u4ee5\u53ca\u516c\u5171\u6f14\u827a\u4eba\u5458\u7684\u670d\u52a1\uff1b<\/li>\n<li>\u6839\u636e\u300a\u5de5\u4e1a\u533a\u6cd5\u300b\u548c\u300a\u6d77\u5173\u5173\u7a0e\u6cd5\u300b\u7b2c\u56db\u7ae0\u514d\u5f81\u8fdb\u53e3\u5173\u7a0e\u7684\u8d27\u7269\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u7531\u6d77\u5173\u90e8\u95e8\u76d1\u7ba1\u5e76\u5c06\u518d\u51fa\u53e3\u4e14\u6709\u6743\u83b7\u5f97\u8fdb\u53e3\u5173\u7a0e\u9000\u6b3e\u7684\u8fdb\u53e3\u8d27\u7269\uff1b<\/li>\n<\/ul>\n<ul>\n<li>\u5176\u4ed6\u670d\u52a1\uff0c\u5982\u5b97\u6559\u548c\u6148\u5584\u670d\u52a1\u3001\u653f\u5e9c\u673a\u6784\u548c\u5730\u65b9\u5f53\u5c40\u7684\u670d\u52a1\u7b49\u3002<\/li>\n<\/ul>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>03<br \/>\n<\/strong><strong>\u7a0e\u57fa<\/strong><\/h4>\n<p>1. \u4e00\u822c\u5546\u54c1\u548c\u670d\u52a1<\/p>\n<p>\u589e\u503c\u7a0e\u7684\u7a0e\u57fa\u662f\u63d0\u4f9b\u7684\u5546\u54c1\u6216\u670d\u52a1\u6240\u6536\u5230\u6216\u5e94\u6536\u7684\u603b\u4ef7\u503c\u3002\u4ef7\u503c\u6307\u8d27\u5e01\u3001\u8d22\u4ea7\u3001\u5bf9\u4ef7\u3001\u670d\u52a1\u8d39\u6216\u4efb\u4f55\u5176\u4ed6\u53ef\u4ee5\u7528\u8d27\u5e01\u786e\u5b9a\u7684\u5229\u76ca\u3002\u7a0e\u57fa\u8fd8\u5305\u62ec\u4e0e\u6b64\u7c7b\u4f9b\u5e94\u76f8\u5173\u800c\u4ea7\u751f\u7684\u6d88\u8d39\u7a0e\u3002\u4f46\u662f\uff0c\u7a0e\u57fa\u4e0d\u5305\u62ec\u589e\u503c\u7a0e\u672c\u8eab\uff0c\u4e5f\u4e0d\u5305\u62ec\u4efb\u4f55\u6298\u6263\u6216\u6d25\u8d34\uff0c\u9664\u975e\u7a0e\u52a1\u53d1\u7968\u4e2d\u660e\u786e\u663e\u793a\u6298\u6263\u6216\u6d25\u8d34\u3002<\/p>\n<p>2.\u00a0\u8fdb\u53e3\u8d27\u7269<\/p>\n<p>\u7a0e\u57fa=CIF\u4ef7\u683c+\u8fdb\u53e3\u7a0e+\u6d88\u8d39\u7a0e\uff08\u5982\u6709\uff09+\u5176\u4ed6\u7a0e\u8d39\uff08\u5982\u6709\uff09<\/p>\n<p>3. \u51fa\u53e3\u8d27\u7269<\/p>\n<p>\u7a0e\u57fa=FOB\u4ef7\u683c+\u6d88\u8d39\u7a0e\uff08\u5982\u6709\uff09+\u5176\u4ed6\u7a0e\u8d39\uff08\u5982\u6709\uff09<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>04<br \/>\n<\/strong><strong>\u7a0e\u7387<\/strong><\/h4>\n<ul>\n<li>\u4e00\u822c\u7a0e\u7387\u76ee\u524d\u8be5\u7a0e\u7387\u4e3a7%\u3002<\/li>\n<li>\u96f6\u7a0e\u7387\u67d0\u4e9b\u6d3b\u52a8\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a\u96f6\u3002\u8fd9\u4e9b\u6d3b\u52a8\u5305\u62ec\uff1a\u5546\u54c1\u51fa\u53e3\uff1b\u5728\u6cf0\u56fd\u63d0\u4f9b\u4e14\u6839\u636e\u603b\u5e72\u4e8b\u89c4\u5b9a\u7684\u89c4\u5219\u3001\u7a0b\u5e8f\u548c\u6761\u4ef6\u5728\u6cf0\u56fd\u5883\u5916\u4f7f\u7528\u7684\u670d\u52a1\uff1b\u4ece\u4e8b\u56fd\u9645\u8fd0\u8f93\u7684\u98de\u673a\u6216\u6d77\u8239\uff1b\u6839\u636e\u5bf9\u5916\u63f4\u52a9\u8ba1\u5212\u5411\u653f\u5e9c\u673a\u6784\u6216\u56fd\u6709\u4f01\u4e1a\u63d0\u4f9b\u5546\u54c1\u548c\u670d\u52a1\uff1b\u5411\u8054\u5408\u56fd\u53ca\u5176\u673a\u6784\u3001\u5927\u4f7f\u9986\u3001\u603b\u9886\u4e8b\u9986\u548c\u9886\u4e8b\u9986\u63d0\u4f9b\u5546\u54c1\u548c\u670d\u52a1\uff1b\u4fdd\u7a0e\u4ed3\u5e93\u4e4b\u95f4\u6216\u51fa\u53e3\u52a0\u5de5\u533a\u5185\u4f01\u4e1a\u4e4b\u95f4\u63d0\u4f9b\u5546\u54c1\u548c\u670d\u52a1\u3002<\/li>\n<\/ul>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>05<br \/>\n<\/strong><strong>\u5546\u54c1\/\u670d\u52a1\u4f9b\u5e94\u65f6\u95f4<\/strong><\/h4>\n<p>\u5546\u54c1\u6216\u670d\u52a1\u7684\u4f9b\u5e94\u65f6\u95f4\u975e\u5e38\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u51b3\u5b9a\u4e86\u6ce8\u518c\u4eba\u5458\u5e94\u5728\u4f55\u65f6\u6838\u7b97\u589e\u503c\u7a0e\u3002\u4f9b\u5e94\u65f6\u95f4\u5e94\u6309\u7167\u4ee5\u4e0b\u65b9\u5f0f\u786e\u5b9a\uff1a<\/p>\n<p>1. \u8d27\u7269<\/p>\n<ul>\n<li>\u4e00\u822c\u8d27\u7269<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u4ea4\u8d27\uff1b(b)\u8d27\u7269\u6240\u6709\u6743\u8f6c\u79fb\uff1b(c)\u4ed8\u6b3e\uff1b(d)\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\u3002<\/p>\n<ul>\n<li>\u79df\u8d2d\u6216\u5206\u671f\u4ed8\u6b3e\u9500\u552e\u5546\u54c1<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u6bcf\u6b21\u5206\u671f\u4ed8\u6b3e\u5230\u671f\uff1b(b)\u4ed8\u6b3e\uff1b(c)\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\u3002<\/p>\n<ul>\n<li>\u5bc4\u552e\u8d27\u7269<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u4ee3\u9500\u4eba\u4ea4\u8d27\u6216\u8f6c\u8ba9\uff1b(b)\u8d27\u7269\u6240\u6709\u6743\u8f6c\u79fb\u7ed9\u4e70\u65b9\uff1b(c)\u4ed8\u6b3e\uff1b(d)\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\u3002<\/p>\n<ul>\n<li>\u8fdb\u53e3\u5546\u54c1<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u7f34\u7eb3\u8fdb\u53e3\u7a0e\uff1b(b)\u63d0\u4ea4\u62c5\u4fdd\u4e66\uff1b(c)\u5b89\u6392\u62c5\u4fdd\u4eba\uff1b(d)\u7b7e\u53d1\u63d0\u5355\uff1b(e)\u4ed8\u6b3e\u3002<\/p>\n<ul>\n<li>\u51fa\u53e3\u5546\u54c1<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u7f34\u7eb3\u51fa\u53e3\u7a0e\uff1b(b)\u63d0\u4ea4\u62c5\u4fdd\u4e66\uff1b(c)\u5b89\u6392\u62c5\u4fdd\u4eba\uff1b(d)\u7b7e\u53d1\u63d0\u5355\uff1b(e)\u8d27\u7269\u4ece\u6cf0\u56fd\u8fd0\u5f80\u51fa\u53e3\u52a0\u5de5\u533a\uff1b(f)\u8d27\u7269\u4ece\u4fdd\u7a0e\u4ed3\u5e93\u51fa\u53e3\u3002<\/p>\n<p>2. \u670d\u52a1<\/p>\n<ul>\n<li>\u4e00\u822c\u800c\u8a00\uff0c\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u4ed8\u6b3e\uff1b(b)\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\uff1b(c)\u4f7f\u7528\u670d\u52a1\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u6839\u636e\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u60c5\u51b5\u4ed8\u6b3e\u7684\u670d\u52a1\u5408\u540c<\/li>\n<\/ul>\n<p>\u5176\u4e2d\u6700\u65e9\u7684\u65f6\u95f4\uff1a(a)\u4ed8\u6b3e\uff1b(b)\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\uff1b(c)\u4f7f\u7528\u670d\u52a1\u3002<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>06<br \/>\n<\/strong><strong>\u7a0e\u52a1\u53d1\u7968<\/strong><\/h4>\n<p>\u589e\u503c\u7a0e\u6ce8\u518c\u4e2a\u4eba\u6216\u5b9e\u4f53\u5fc5\u987b\u5728\u6bcf\u6b21\u4ea4\u6613\u65f6\u5f00\u5177\u7a0e\u52a1\u53d1\u7968\uff0c\u8be6\u7ec6\u5217\u660e\u6240\u552e\u5546\u54c1\u6216\u6240\u63d0\u4f9b\u670d\u52a1\u7684\u6027\u8d28\u548c\u4ef7\u503c\uff0c\u4ee5\u53ca\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u989d\u3002<\/p>\n<p>\u7a0e\u52a1\u53d1\u7968\u662f\u7533\u8bf7\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u7684\u51ed\u636e\uff0c\u5fc5\u987b\u81f3\u5c11\u5305\u542b\u4ee5\u4e0b\u5185\u5bb9\uff1a\uff08a)\u5728\u663e\u8457\u4f4d\u7f6e\u6ce8\u660e\u201c\u7a0e\u52a1\u53d1\u7968\u201d\u5b57\u6837\uff1b(b)\u5f00\u7968\u4eba\u7684\u540d\u79f0\u3001\u5730\u5740\u548c\u7a0e\u52a1\u8bc6\u522b\u53f7\uff1b(c)\u8d2d\u4e70\u4eba\u6216\u5ba2\u6237\u7684\u540d\u79f0\u548c\u5730\u5740\uff1b\uff08d)\u7a0e\u52a1\u53d1\u7968\u5e8f\u5217\u53f7\u548c\u7a0e\u52a1\u53d1\u7968\u7c3f\uff08\u5982\u9002\u7528\uff09\uff1b(e)\u8d27\u7269\u6216\u670d\u52a1\u7684\u63cf\u8ff0\u3001\u4ef7\u503c\u548c\u6570\u91cf\uff1b(f)\u5e94\u5f81\u589e\u503c\u7a0e\u989d\uff1b(g)\u5f00\u7968\u65e5\u671f\u3002<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>07<br \/>\n<\/strong><strong>\u7a0e\u989d\u8ba1\u7b97<\/strong><\/h4>\n<ul>\n<li>\u589e\u503c\u7a0e\u7a0e\u989d\u00a0=\u00a0\u9500\u9879\u7a0e-\u8fdb\u9879\u7a0e<\/li>\n<\/ul>\n<p>\u201c\u9500\u9879\u7a0e\u201d\u662f\u589e\u503c\u7a0e\u6ce8\u518c\u4eba\u5458\u5728\u63d0\u4f9b\u8d27\u7269\u6216\u670d\u52a1\u65f6\u5411\u5ba2\u6237\u6536\u53d6\u6216\u53ef\u6536\u53d6\u7684\u7a0e\u6b3e\u3002<\/p>\n<p>\u201c\u8fdb\u9879\u7a0e\u201d\u662f\u6307\u53e6\u4e00\u4f4d\u6ce8\u518c\u4eba\u5458\u5728\u8d2d\u4e70\u8d27\u7269\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\u6536\u53d6\u7684\u7a0e\u6b3e\u3002\u8be5\u672f\u8bed\u8fd8\u5305\u62ec\u5bf9\u8fdb\u53e3\u8d27\u7269\u5f81\u6536\u7684\u4efb\u4f55\u7a0e\u6b3e\u3002<\/p>\n<hr \/>\n<h4 style=\"text-align: center;\"><strong>08<br 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