ÎÊ£ºÈç¹ûÎÒÔÚÓ¢¹ú×¢²á¹«Ë¾Ö®ºó²»ÔÚÓ¢¹ú±¾ÍÁ¾Óª£¬ÎÒÐèÒª½É˰Âð£¿
´ð£ºÄú²»ÐèÒª½ÉÄÉÈκÎ˰¿î¡£¸ù¾ÝÓ¢¹ú˰Îñ¾ÖµÄ¹æ¶¨Èç¹ûÒªÊǹ«Ë¾Ã»ÓÐÈκξӪÐÐΪ»ò²»Ó¯Àû£¬¸Ã¹«Ë¾¿ÉÒԺϷ¨Ãâ˰£»
ÎÊ£ºÓ¢¹úÆóÒµÕ÷˰µÄÇé¿öÊÇÔõôÑù£¿
´ð£ºÓ¢¹úÊÇÒ»¸öÀúÊ·ÓÆ¾ÃµÄ×ʱ¾Ö÷Òå¹ú¼Ò£¬ÆäË°ÖÆºÜ½¡È«£¬×¢²áÍêÁËÔÚÓ¢¹úµ±µØÒªÊµµØ¾Óª±ØÐëÒª¿¼ÂÇÒÔÏÂ˰ÎñÎÊÌ⣺
(1) ¹«Ë¾×¢²á³É¹¦ºó£¬Èç¹û¸Ã¹«Ë¾ÐèÒªÔÚÓ¢¹ú±¾µØÊµ¼Ê¾Óª»òÓÐÈκξӪÐÐΪ£¬±ØÐëÏòÓ¢¹ú¹ú˰¾Ö (Inland Revenue)×¢²á£»
(2) ´Ó¹«Ë¾×¢²á³É¹¦µÄÄÇÒ»Ì쿪ʼ£¬Ã¿¸öÔ±ØÐëÓÐÊÕÖ§¼Ç¼ºÍ¼ÇÕ˵¥¾Ý£¬Í¬Ê±×î¶ÌÿÈý¸öÔÂÏòÓ¢¹ú¹ú˰¾ÖÉ걨һ´Î£»(É걨¹¤×÷×îºÃÊÇÓÉÓ¢¹ú±¾ÍÁ»á¼ÆÊ¦´ú×ö)
(3) ÄêÔË×ö¶îÔÚ6ÍòÓ¢°÷ÒÔÉϵĹ«Ë¾±ØÐëÉêÇëÔöֵ˰ºÅÂ룻(VAT NO.)
(4) ÄêÀûÈó¶î¸ß¹ý6ÍòÓ¢°÷±ØÐë½»ÄÉËùµÃ˰£¬µ«Êdzý·Ç¸Ã¹«Ë¾ÏëÉÏÊУ¬Ò»°ãÇé¿öÏÂÓ¢¹ú»á¼ÆÊ¦¶¼»á°ÑÉ걨µÄÀûÈó¿ØÖÆÔÚ6ÍòÓ¢°÷ÒÔÏ¡£
ÎÊ£ºÓ¢¹ú¹«Ë¾Èç¹ûÒªÔÚ±¾ÍÁ¾ÓªÓбØÐë½ÉÄɵÄ˰Âð£¿Èç¹ûÓУ¬ÊÇʲô˰£¿´ó¸Å¶àÉÙ·ÑÓã¿
´ð£ºÔÚÓ¢¹úÎÞÂÛÊǹ«Ë¾»¹ÊǸöÈËÖ»ÒªÊǹºÂòÈκÎÉÌÆ·¶¼ÐèÒª½ÉÄÉÔöֵ˰£¬Ôöֵ˰µÄ˰ÂÊÊÇÉÌÆ·¼ÛÖµµÄ17.5%£»µ«Èç¹û¹«Ë¾µÄÄêÔËÓª¶î³¬¹ý6ÍòÓ¢°÷£¬¿ÉÒÔÉêÇëÔöֵ˰ºÅÂ룬µÃµ½¸ÃºÅÂëºó£¬¸Ã¹«Ë¾¿ÉÒÔÿ¼¾¶ÈÏíÊÜÓ¢¹ú˰Îñ¾ÖµÄÍË˰´ýÓö¡£
ÎÊ£º½ø³öÓ¢¹úµÄ²úÆ·ÊÇ·ñÒªÉÏ˰£¿
´ð£ºÊǵģ¬ÈκνøÈëÓ¢¹úµÄ²úÆ·¶¼±ØÐëÔÚº£¹Ø½É˰£¬ÉÌÆ·²»Í¬Ëù½»·ÑÓò»Í¬¡£ÎÒÃǹ«Ë¾¿ÉÒÔÌṩ¸øÄúÏêϸµÄÈë¹Ø½É˰ÐÅÏ¢¡£
ÎÊ£º³ÉÁ¢¹«Ë¾µÄʱºòÓÐʲôҪ½»µÄ˰£¿
´ð£ºÃ»ÓС£ ³ÉÁ¢Ó¢¹ú¹«Ë¾Ê±Ö»Òª×¢²á×ʱ¾²»Òª³¬¹ý100ÍòÓ¢°÷¡£³¬¹ý100ÍòÓ¢°÷Àåӡ˰¡£×¢²áÊǰ´ÕÕ×¢²á×ʱ¾µÄ0.5%À´ÊÕÈ¡µÄ¡£±ÈÈç×¢²á×ʱ¾Îª500ÍòÓ¢°÷£¬Ó¦½»Ë° (500-100) x0.005=20ÍòÔª¡£