{"id":601,"date":"2019-11-07T06:56:00","date_gmt":"2019-11-07T06:56:00","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/%e5%a2%9e%e5%80%bc%e7%a8%8e-%e6%b6%88%e8%b4%b9%e7%a8%8e%e5%90%88%e8%a7%84%e5%9c%a8%e4%bb%80%e4%b9%88%e5%9c%b0%e6%96%b9%e5%af%b9%e5%85%ac%e5%8f%b8%e6%9c%80%e5%85%b7%e6%8c%91%e6%88%98%e6%80%a7%ef%bc%9f"},"modified":"2020-07-03T14:49:18","modified_gmt":"2020-07-03T14:49:18","slug":"%e5%a2%9e%e5%80%bc%e7%a8%8e-%e6%b6%88%e8%b4%b9%e7%a8%8e%e5%90%88%e8%a7%84%e5%9c%a8%e4%bb%80%e4%b9%88%e5%9c%b0%e6%96%b9%e5%af%b9%e5%85%ac%e5%8f%b8%e6%9c%80%e5%85%b7%e6%8c%91%e6%88%98%e6%80%a7%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/%e5%a2%9e%e5%80%bc%e7%a8%8e-%e6%b6%88%e8%b4%b9%e7%a8%8e%e5%90%88%e8%a7%84%e5%9c%a8%e4%bb%80%e4%b9%88%e5%9c%b0%e6%96%b9%e5%af%b9%e5%85%ac%e5%8f%b8%e6%9c%80%e5%85%b7%e6%8c%91%e6%88%98%e6%80%a7%ef%bc%9f","title":{"rendered":"\u589e\u503c\u7a0e\/\u6d88\u8d39\u7a0e\u5408\u89c4\u5728\u4ec0\u4e48\u5730\u65b9\u5bf9\u516c\u53f8\u6700\u5177\u6311\u6218\u6027\uff1f"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">\u6bd5\u9a6c\u5a01\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u548c\u6089\u5c3c\u65b0\u5357\u5a01\u5c14\u58eb\u5927\u5b66\uff08UNSW\uff09\u7684\u4e00\u9879\u65b0\u7814\u7a76\u8bc4\u4f30\u4e8647\u4e2a\u56fd\u5bb6\u4f01\u4e1a\u5728\u9075\u5b88\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff08GST\uff09\u8981\u6c42\u65b9\u9762\u9762\u4e34\u7684\u56f0\u96be\u3002<\/h3>\n\n\n\n<p><a href=\"https:\/\/www.business.unsw.edu.au\/Our-People-Site\/Documents\/Joint%20Report%20on%20VAT%20compliance%20costs%20tool.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7814\u7a76\u4eba\u5458\u5728<\/a>\u56db\u4e2a\u65b9\u9762\u5ba1\u67e5\u4e8627\u4e2a&#8221;\u8d1f\u62c5\u6307\u6807&#8221;\uff1a\u7a0e\u6536\u653f\u7b56\u7684\u590d\u6742\u6027\u3001\u884c\u653f\u8981\u6c42\u7684\u6570\u91cf\u548c\u9891\u7387\u3001\u7a0e\u52a1\u673a\u5173\u7684\u652f\u6301\u670d\u52a1\u4ee5\u53ca\u5408\u89c4\u7684\u8d27\u5e01\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u56fd\u5bb6\u8bc4\u7ea7\u4e3a 1 \u5230 10\uff0c\u5f97\u5206\u8d8a\u4f4e\uff0c\u8868\u793a\u9075\u5b88\u8d1f\u62c5\u8f83\u5c0f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u6700\u5c11\u8d1f\u62c5\uff0c \u5f97\u5206\u4e3a 2 + \u65b0\u52a0\u5761\u3002<\/strong><\/li><li><strong>3 = \u6fb3\u5927\u5229\u4e9a\u3001\u54e5\u65af\u8fbe\u9ece\u52a0\u3001\u65b0\u897f\u5170\u548c\u5357\u975e\u3002<\/strong><\/li><li><strong>4 = \u52a0\u62ff\u5927\u3001\u4e39\u9ea6\u3001\u7231\u6c99\u5c3c\u4e9a\u3001\u7231\u5c14\u5170\u3001\u65e5\u672c\u3001\u7acb\u9676\u5b9b\u3001\u632a\u5a01\u3001\u4fc4\u7f57\u65af\u548c\u745e\u5178\u3002<\/strong><\/li><li><strong>5 \u2022 \u5965\u5730\u5229\u3001\u667a\u5229\u3001\u4e2d\u56fd\u3001\u6377\u514b\u5171\u548c\u56fd\u3001\u82ac\u5170\u3001\u5fb7\u56fd\u3001\u51b0\u5c9b\u3001\u5370\u5ea6\u3001\u5370\u5ea6\u5c3c\u897f\u4e9a\u3001\u4ee5\u8272\u5217\u3001\u97e9\u56fd\u3001\u62c9\u8131\u7ef4\u4e9a\u3001\u8377\u5170\u3001\u79d8\u9c81\u3001\u8461\u8404\u7259\u3001\u65af\u6d1b\u6587\u5c3c\u4e9a\u3001\u745e\u58eb\u548c\u82f1\u56fd\u3002<\/strong><\/li><li><strong>6 = \u963f\u6839\u5ef7\u3001\u54e5\u4f26\u6bd4\u4e9a\u3001\u6cd5\u56fd\u3001\u5e0c\u814a\u3001\u5308\u7259\u5229\u3001\u610f\u5927\u5229\u3001\u80af\u5c3c\u4e9a\u3001\u58a8\u897f\u54e5\u3001\u6ce2\u5170\u3001\u65af\u6d1b\u4f10\u514b\u548c\u897f\u73ed\u7259\u3002<\/strong><\/li><li><strong>7 = \u6bd4\u5229\u65f6\u3001\u5df4\u897f\u3001\u5362\u68ee\u5821\u548c\u571f\u8033\u5176\u3002<\/strong><\/li><\/ul>\n\n\n\n<p>\u6bd5\u9a6c\u5a01\uff08KPMG\uff09\u5728\u82f1\u56fd\u7684\u5408\u4f19\u4eba\u5361\u4f26\uff1f\u5a01\u987f\uff08KarenWitton\uff09\u8868\u793a\uff0c\u8be5\u7814\u7a76\u8bb0\u5f55\u7684\u5408\u89c4\u8d1f\u62c5\u5728\u4e00\u5bb6\u516c\u53f8\u7684\u8fd0\u8425\u4e2d\u56de\u8361\u3002 \u5979\u8bf4\uff1a&#8221;\u9075\u5b88\u4e1a\u52a1\u6570\u636e\u3001\u6d41\u7a0b\u548c\u63a7\u5236\u4ee5\u53ca\u7a0e\u52a1\u90e8\u95e8\u5c06\u5f71\u54cd\u9075\u5b88\u7684\u80fd\u529b\u3002 &#8220;\u5927\u591a\u6570\u4f01\u4e1a\u90fd\u5728\u52aa\u529b\u8ddf\u4e0a\u5bf9\u5b83\u4eec\u65e5\u76ca\u589e\u957f\u7684\u9700\u6c42\uff0c\u800c\u7a0e\u52a1\u673a\u5173\u7684\u8bb8\u591a\u65b0\u8981\u6c42\u4e5f\u5728\u76f8\u5bf9\u8f83\u77ed\u7684\u65f6\u95f4\u5185\u5b9e\u65bd\u3002<\/p>\n\n\n\n<p>Witton \u8bf4\uff1a&#8221;\u6b64\u5916\uff0c\u8bb8\u591a\u7a0e\u52a1\u673a\u5173\u91c7\u53d6\u7684\u65b0\u6280\u672f\u8f6c\u5411\u5b9e\u65f6\u62a5\u544a\uff0c\u5e76\u52a0\u5927\u4e0e\u4e1a\u52a1\u539f\u59cb\u6570\u636e\u76f4\u63a5\u76f8\u5173\u7684\u63a7\u5236\uff0c\u800c\u4e0d\u662f\u4e0e\u5ba1\u67e5\u540e\u7684\u6570\u636e\u76f4\u63a5\u76f8\u5173\uff0c\u6240\u6709\u8fd9\u4e9b\u90fd\u5fc5\u987b\u5728\u5168\u7403\u8303\u56f4\u5185\u8fdb\u884c\uff0c\u5e76\u901a\u8bfb\u6240\u6709\u7a0e\u79cd\u3002 \u7b80\u5355\u5730\u8bf4\uff0c\u7a0e\u52a1\u90e8\u95e8\u9700\u8981\u6210\u4e3a\u4e1a\u52a1\u4e0d\u53ef\u5206\u5272\u7684\u4e00\u90e8\u5206\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u51cf\u5c11\u5408\u89c4\u8d1f\u62c5<\/strong><\/h2>\n\n\n\n<p>\u4e3a\u8fd9\u9879\u7814\u7a76\u800c\u521b\u5efa\u7684\u8bca\u65ad\u5de5\u5177\u67e5\u660e\u4e86\u53ef\u4ee5\u901a\u8fc7\u653f\u7b56\u6216\u884c\u653f\u6539\u9769\u51cf\u8f7b\u516c\u53f8\u5408\u89c4\u8d1f\u62c5\u7684\u56fd\u5bb6\uff0c\u4ee5\u53ca\u5176\u7a0e\u6536\u5236\u5ea6\u53ef\u4ee5\u4f5c\u4e3a\u53ef\u590d\u5236\u6a21\u5f0f\u7684\u56fd\u5bb6\u3002<\/p>\n\n\n\n<p>\u5728\u53d1\u73b0 VAT \u5408\u89c4\u8d1f\u62c5\u6700\u9ad8\u7684 15 \u4e2a\u56fd\u5bb6\u4e2d\uff0c\u5927\u591a\u6570\u56fd\u5bb6\u5bf9\u7a0e\u6536\u653f\u7b56\u590d\u6742\u6027\u4ee5\u53ca\u884c\u653f\u4e49\u52a1\u7684\u6570\u91cf\u548c\u9891\u7387\u8bc4\u7ea7\u9ad8\u4e8e\u4e2d\u70b9\uff0c\u8be5\u7814\u7a76\u5efa\u8bae\u901a\u8fc7\u7b80\u5316\u653f\u7b56\u548c\u62a5\u544a\u8981\u6c42\u6765\u89e3\u51b3\u8fd9\u4e9b\u56e0\u7d20\u3002 \u7136\u800c\uff0c\u5728\u8fd9\u4e9b\u56fd\u5bb6\u4e2d\uff0c\u7814\u7a76\u53d1\u73b0\uff0c\u5728\u76d1\u7ba1\u6539\u9769\u65b9\u9762\uff0c\u6709\u5404\u79cd\u5404\u6837\u7684&#8221;\u4f53\u5236\u59ff\u6001\u548c\u6001\u5ea6&#8221;\uff1a<\/p>\n\n\n\n<p>\u4e03\u4e2a\u56fd\u5bb6\u627f\u8ba4\u589e\u503c\u7a0e\u5408\u89c4\u662f\u4e00\u4e2a\u95ee\u9898\uff0c\u5e76\u5236\u5b9a\u4e86\u964d\u4f4e\u589e\u503c\u7a0e\u7684\u8ba1\u5212\uff1a\u6bd4\u5229\u65f6\u3001\u5df4\u897f\u3001\u54e5\u4f26\u6bd4\u4e9a\u3001\u5308\u7259\u5229\u3001\u610f\u5927\u5229\u3001\u80af\u5c3c\u4e9a\u548c\u58a8\u897f\u54e5\u3002 \u6709\u8ff9\u8c61\u663e\u793a\uff0c\u6cd5\u56fd\u3001\u5362\u68ee\u5821\u3001\u897f\u73ed\u7259\u548c\u571f\u8033\u5176\u56db\u4e2a\u56fd\u5bb6\u8ba4\u8bc6\u5230\u8fd9\u4e2a\u95ee\u9898\uff0c&#8221;\u4f46\u653f\u5e9c\u4f3c\u4e4e\u6709\u5fc5\u8981\u91c7\u53d6\u66f4\u534f\u8c03\u4e00\u81f4\u7684\u884c\u52a8\u3002 \u6ca1\u6709\u8ff9\u8c61\u8868\u660e\uff0c\u5176\u4f59\u56db\u4e2a\u56fd\u5bb6\u2014\u2014\u963f\u6839\u5ef7\u3001\u5e0c\u814a\u3001\u6ce2\u5170\u548c\u65af\u6d1b\u4f10\u514b\u2014\u2014\u627f\u8ba4\u8fd9\u4e00\u95ee\u9898\u6216\u8ba1\u5212\u89e3\u51b3\u8fd9\u4e00\u95ee\u9898\u3002<\/p>\n\n\n\n<p>\u6bd5\u9a6c\u5a01\u56fd\u9645\uff08KPMG International\uff09\u95f4\u63a5\u7a0e\u5168\u7403\u4e3b\u7ba1\u62c9\u514b\u5170\uff1f\u6c83\u5c14\u592b\u65af\uff08Lachlan Wolfers\uff09\u8868\u793a\uff1a&#8221;\u8c03\u67e5\u7ed3\u679c\u7a81\u663e\u51fa\uff0c\u5404\u56fd\u4e0d\u4ec5\u5fc5\u987b\u5236\u5b9a\u6b63\u786e\u7684\u589e\u503c\u7a0e\u653f\u7b56\uff0c\u800c\u4e14\u547c\u5401\u5b9e\u73b0\u7a0e\u6536\u7ba1\u7406\u7684\u73b0\u4ee3\u5316\uff0c\u4ee5\u652f\u6301\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u589e\u503c\u7a0e\u5408\u89c4\u6210\u672c\u3002 \u4f01\u4e1a\u544a\u8bc9\u6211\u4eec\uff0c\u968f\u7740\u4e1a\u52a1\u6a21\u5f0f\u6570\u5b57\u5316\uff0c\u4ed6\u4eec\u7684\u5408\u89c4\u4e49\u52a1\u6b63\u5728\u5168\u7403\u5316\uff0c\u5728\u6ce8\u518c\u3001\u5f00\u7968\u548c\u5907\u6848\u65f6\u4ee5\u7535\u5b50\u65b9\u5f0f\u4e0e\u7a0e\u52a1\u673a\u5173\u6253\u4ea4\u9053\u7684\u80fd\u529b\u53d8\u5f97\u8d8a\u6765\u8d8a\u91cd\u8981\u3002<\/p>\n\n\n\n<p>\u7814\u7a76\u8868\u660e\uff0c\u5728\u8f83\u4e0d\u53d1\u8fbe\u56fd\u5bb6\u548c\u589e\u503c\u7a0e\u5236\u5ea6\u8f83\u65e7\u7684\u56fd\u5bb6\u4ee5\u53ca\u51fa\u53e3\u6216\u7a0e\u6536\u6c34\u5e73\u8f83\u9ad8\u7684\u56fd\u5bb6\uff0c\u4f01\u4e1a\u5408\u89c4\u8d1f\u62c5\u66f4\u5927\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u76d1\u7ba1\u9700\u6c42\u53ef\u80fd\u589e\u957f<\/strong><\/h2>\n\n\n\n<p>\u5a01\u987f\u9884\u8ba1\u589e\u503c\u7a0e\/\u6d88\u8d39\u7a0e\u7684\u76d1\u7ba1\u8981\u6c42\u5c06\u589e\u957f\uff0c\u6280\u672f\u5c06\u5728\u7a0e\u6536\u7ba1\u7406\u4e2d\u53d1\u6325\u8d8a\u6765\u8d8a\u91cd\u8981\u7684\u4f5c\u7528\u3002 \u5979\u89e3\u91ca\u9053\uff1a&#8221;\u6211\u8ba4\u4e3a\uff0c\u4e00\u822c\u6765\u8bf4\uff0c\u968f\u7740\u8fd9\u4e9b\u7a0e\u6536\u7684\u91cd\u8981\u6027\u548c\u5e7f\u5ea6\u7ee7\u7eed\u589e\u957f\uff0c\u6240\u6709\u56fd\u5bb6\u90fd\u4f1a\u770b\u5230\u5408\u89c4\u8d1f\u62c5\u589e\u52a0\u3002 \u56e0\u6b64\uff0c\u8fd9\u79cd\u683c\u5c40\u5c06\u53d1\u751f\u53d8\u5316\uff0c\u5408\u89c4\u8d1f\u62c5\u8f83\u4f4e\u7684\u56fd\u5bb6\/\u5730\u533a\u5c06\u662f\u91c7\u7528\u66f4\u590d\u6742\u3001\u81ea\u52a8\u5316\u65b9\u6cd5\u7684\u56fd\u5bb6\u3002<\/p>\n\n\n\n<p>\u65b0\u5357\u5a01\u5c14\u58eb\u5927\u5b66\u7684\u7814\u7a76\u56e2\u961f\u5e0c\u671b\u653f\u5e9c\u7a0e\u52a1\u90e8\u95e8\u4f7f\u7528\u5176\u8bca\u65ad\u5de5\u5177\uff0c\u786e\u5b9a\u6700\u4f73\u505a\u6cd5\uff0c\u5e76\u63a2\u8ba8\u5404\u56fd\u4e4b\u95f4\u7684\u653f\u7b56\u3001\u76d1\u7ba1\u548c\u8fd0\u8425\u5dee\u5f02\uff0c\u4ee5\u4fbf\u6539\u8fdb\u5408\u89c4\u548c\u964d\u4f4e\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u4ed6\u4eec\u6307\u51fa<a href=\"https:\/\/www.gov.uk\/government\/publications\/making-tax-digital\/overview-of-making-tax-digital\" target=\"_blank\" rel=\"noreferrer noopener\">\uff0c\u82f1\u56fd\u5236\u5b9a\u7a0e\u52a1\u6570\u5b57\u8ba1\u5212\uff0c<\/a><a href=\"https:\/\/www.iras.gov.sg\/irashome\/GST\/GST-registered-businesses\/Getting-it-right\/Voluntary-Compliance-Initiatives\/Assisted-Compliance-Assurance-Programme--ACAP-\/\" target=\"_blank\" rel=\"noreferrer 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