{"id":498,"date":"2025-11-12T17:03:42","date_gmt":"2025-11-12T09:03:42","guid":{"rendered":"https:\/\/blog.awwwbuy.com\/?p=498"},"modified":"2025-11-12T17:03:42","modified_gmt":"2025-11-12T09:03:42","slug":"navigating-cross-border-e-commerce-taxation-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/blog.awwwbuy.com\/zh_tw\/navigating-cross-border-e-commerce-taxation-what-you-need-to-know\/","title":{"rendered":"\u8de8\u5883\u96fb\u5b50\u5546\u52d9\u7a05\u52d9\u6307\u5357\uff1a\u60a8\u9700\u8981\u77e5\u9053\u7684\u4e8b"},"content":{"rendered":"<p>\u96a8\u8457\u96fb\u5b50\u5546\u52d9\u4e16\u754c\u7684\u4e0d\u65b7\u767c\u5c55\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4f01\u696d\u958b\u59cb\u63a2\u7d22\u8de8\u5883\u92b7\u552e\u7684\u6f5b\u529b\u3002\u7136\u800c\uff0c\u5118\u7ba1\u570b\u969b\u64f4\u5f35\u7684\u6a5f\u6703\u5f88\u5927\uff0c\u4f46\u5168\u7403\u7a05\u52d9\u7684\u8907\u96dc\u60c5\u6cc1\u53ef\u80fd\u6703\u8b93\u4eba\u61c9\u63a5\u4e0d\u6687\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u5c0d\u65bc\u7a05\u52d9\u6709\u4e0d\u540c\u7684\u898f\u5b9a\u548c\u6cd5\u898f\uff0c\u4e0d\u9075\u5b88\u9019\u4e9b\u898f\u5b9a\u53ef\u80fd\u6703\u5c0e\u81f4\u8655\u7f70\u3001\u7f70\u6b3e\u548c\u4f01\u696d\u8072\u8b7d\u53d7\u640d\u3002\u5728\u9019\u7bc7\u6587\u7ae0\u4e2d\uff0c\u6211\u5011\u5c07\u63a2\u8a0e\u8de8\u5883\u96fb\u5b50\u5546\u52d9\u7a05\u52d9\u7684\u4e3b\u8981\u65b9\u9762\uff0c\u5305\u62ec\u589e\u503c\u7a05\u3001\u92b7\u552e\u7a05\u3001\u95dc\u7a05\u548c\u7a05\u52d9\u5408\u898f\uff0c\u70ba\u60a8\u63d0\u4f9b\u76f8\u95dc\u77e5\u8b58\uff0c\u8b93\u60a8\u5728\u8907\u96dc\u7684\u5168\u7403\u7a05\u52d9\u4e2d\u6e38\u5203\u6709\u9918\u3002<\/p>\n\n\n\n<hr 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class=\"wp-block-list\">\n<li><strong>\u589e\u503c\u7a05\u8a3b\u518a\u8981\u6c42<\/strong>:\u5728\u8a31\u591a\u570b\u5bb6\uff0c\u4e00\u65e6\u60a8\u7684\u92b7\u552e\u984d\u8d85\u904e\u67d0\u500b\u9580\u6abb\uff0c\u60a8\u5c31\u5fc5\u9808\u8a3b\u518a\u589e\u503c\u7a05\u3002\u4f8b\u5982\uff0c\u5728\u6b50\u76df\uff0c\u4f01\u696d\u5c0d\u6b50\u76df\u5ba2\u6236\u7684\u92b7\u552e\u984d\u82e5\u8d85\u904e 10,000 \u6b50\u5143\u7684\u9580\u6abb\uff0c\u5c31\u5fc5\u9808\u8a3b\u518a\u589e\u503c\u7a05\u3002<\/li>\n\n\n\n<li><strong>\u589e\u503c\u7a05\u7387\u8207\u5408\u898f\u6027<\/strong>:\u589e\u503c\u7a05\u7387\u56e0\u570b\u5bb6\u800c\u7570\uff0c\u4f01\u696d\u5fc5\u9808\u6839\u64da\u5ba2\u6236\u6240\u5728\u5730\u7684\u9069\u7528\u7a05\u7387\u6536\u53d6\u589e\u503c\u7a05\u3002\u9019\u8868\u793a\u4f01\u696d\u5fc5\u9808\u80fd\u5920\u6839\u64da\u5ba2\u6236\u6240\u5728\u5730\u8a08\u7b97\u6b63\u78ba\u7684 VAT \u7a05\u7387\uff0c\u4e26\u63d0\u4f9b\u5305\u542b VAT \u8a73\u60c5\u7684\u767c\u7968\u3002<\/li>\n\n\n\n<li><strong>\u6b50\u76df\u589e\u503c\u7a05\u96fb\u5b50\u5546\u52d9\u6539\u9769<\/strong>:\u6b50\u76df\u5df2\u5be6\u65bd\u96fb\u5b50\u5546\u52d9\u589e\u503c\u7a05\u6539\u9769\uff0c\u5f71\u97ff\u8de8\u5883\u92b7\u552e\u7684\u589e\u503c\u7a05\u5fb5\u6536\u65b9\u5f0f\u3002\u81ea 2021 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u5411\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e\u7684\u4f01\u696d\u5fc5\u9808\u4f7f\u7528\u4e00\u7ad9\u5f0f\u5546\u5e97 (OSS) \u7cfb\u7d71\u7533\u5831\u548c\u652f\u4ed8\u8de8\u5883\u92b7\u552e\u7684\u589e\u503c\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u900f\u904e\u78ba\u4fdd\u60a8\u9075\u5b88 VAT \u898f\u5b9a\uff0c\u60a8\u53ef\u4ee5\u907f\u514d\u7f70\u6b3e\u548c\u61f2\u7f70\uff0c\u4e26\u7dad\u6301\u9806\u5229\u7684\u8de8\u5883\u92b7\u552e\u6d41\u7a0b\u3002<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>\u92b7\u552e\u7a05\u548c\u7f8e\u570b\u92b7\u552e\u7a05<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u92b7\u552e\u7a05\u662f\u8de8\u5883\u96fb\u5b50\u5546\u52d9\u7684\u53e6\u4e00\u9805\u91cd\u8981\u8003\u91cf\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u5411\u7f8e\u570b\u5ba2\u6236\u92b7\u552e\u7684\u4f01\u696d\u800c\u8a00\u3002\u96d6\u7136\u8a31\u591a\u570b\u5bb6\u666e\u904d\u4f7f\u7528\u589e\u503c\u7a05\uff0c\u4f46\u7f8e\u570b\u4f7f\u7528\u7684\u662f\u5dde\u5c64\u7d1a\u7684\u92b7\u552e\u7a05\u5236\u5ea6\u3002<\/p>\n\n\n\n<ul 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start=\"3\" class=\"wp-block-list\">\n<li><strong>\u95dc\u7a05\u548c\u9032\u53e3\u7a05<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u95dc\u7a05\u662f\u653f\u5e9c\u5c0d\u9032\u53e3\u8ca8\u7269\u5fb5\u6536\u7684\u7a05\u9805\u3002\u9019\u4e9b\u95dc\u7a05\u56e0\u570b\u5bb6\u548c\u7522\u54c1\u985e\u578b\u800c\u7570\uff0c\u901a\u5e38\u7531\u8a18\u9304\u5728\u6848\u7684\u9032\u53e3\u5546\uff08\u63a5\u6536\u8ca8\u7269\u7684\u4f01\u696d\u6216\u500b\u4eba\uff09\u652f\u4ed8\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8ca8\u7269\u5206\u985e<\/strong>:\u6bcf\u7a2e\u7522\u54c1\u90fd\u6709\u7279\u5b9a\u7684\u95dc\u7a05\u7de8\u78bc\uff0c\u800c\u95dc\u7a05\u662f\u6839\u64da\u6b64\u5206\u985e\u8a08\u7b97\u3002\u6e96\u78ba\u6b78\u985e\u60a8\u7684\u7522\u54c1\u4ee5\u78ba\u4fdd\u60a8\u652f\u4ed8\u6b63\u78ba\u7684\u95dc\u7a05\u662f\u975e\u5e38\u91cd\u8981\u7684\u3002<\/li>\n\n\n\n<li><strong>\u4e0d\u540c\u570b\u5bb6\u7684\u9032\u53e3\u95dc\u7a05<\/strong>:\u4e0d\u540c\u7684\u570b\u5bb6\u5fb5\u6536\u4e0d\u540c\u7684\u95dc\u7a05\u3002\u4f8b\u5982\uff0c\u5728\u6b50\u76df\uff0c\u95dc\u7a05\u7684\u7bc4\u570d\u5f9e 0% \u5230 20% 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