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求助专业人士啊，关于VAT的一些问题，实在是不很懂，两个会计说的居然还不同。
前提在营业额没超底线的情况下：
1 假设1-6月交了非欧盟import 的VAT， 7月申请VAT， 8月拿到，还能claim1-6交得VAT吗？一个说能，一个说不能:funk:
2 拿到VAT 后，如果一个月营业额2000GBP，是否要交营业额的20%，就是400GBP给税局？
大家帮帮忙下，非常感谢啊
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https://www.gov.uk/vat-registration/purchases-made-before-registration
Assuming you still have all the imported goods (imported within last 4 years) in your business, you should be ok to reclaim the VAT paid in your first VAT return.
Your VAT due to HMRC is the net of output tax and input tax. Output VAT is the VAT you have charged on your sales, Input VAT is the VAT paid on your purchases. Therefore if you had £12000 sales and £6000 purchases, then your VAT payable would be £1000 (£2000 VAT from sales - £1000 VAT from purchases.回帖
回答：
前1-6个月买的什么交了IMPORT VAT?如果是进口了要卖出去的货物（PURCHASE)那就不可以CLAIM回来。而如果是进口为了营业而买的固定资产（ASSETS)之类的就可以CLAIM回来。2000镑的营业额应该是INCLUSIVE VAT. 那么你所要交的 OUTPUT VAT是2000/6 = 333.33. 也就是说你的NET FIGURE 是2000-333.33= 1666.67 VAT 是20%， 就是NET FIGURE 1666.67 X 20% = 333.33回帖
这没什么复杂的吧，楼上两位正解。
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谢楼上几位，感谢中
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真是学习了 那英国这个税挺高阿
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Employee NI is deducted at source. i.e a member of staff on £15000 a year.
The employee NI would be (15,000-8,060)*12% = £832.80 per year or £69.4 per month.
The income tax would be (15,000-10,600)*20% = £880 per year or £73.33 per month.
Employer will need to deduct it alongside employee’s income tax before paying the employee.
Therefore overall, the employee take home pay will be (15,000-832.80-880)=£13,287.20 per year or £1,107.27 per month.
On top of income tax and employee NI, the employer will also require to make employer NI contribution on his staff earnings. Employer NIC for someone on £15000 a year would be (15000-8112)*13.8% = £950.54 per year or £79.21 per month.
VAT is at 20%, if your net sales figures is £10000 then you will need to add 20% for VAT on top on your invoice. So you will need to collect £12000 from your customer.
The reason for dividing by 6 is because 12000/1.20.2 is the same as 12000/6, 6=1.20.2
You can reclaim VAT from HMRC is your input tax(Purchases) is greater than your output tax(sales).
If your purchase is £6000 (£1000 input VAT) and your sales is £12000 (£2000 output VAT) so overall VAT payable will be £1000.
If your purchase is £12000 (£2000 input VAT) and your sales is £6000 (£1000 output VAT) then you will receive a refund from HMRC for £1000
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1-6月进口交了VAT， 7月申请VAT，拿到VAT号后当然可以claim VAT Back好么。。。。否则还要不要人活了？进口交一次要不回来，有了VAT卖出又要收，重复收税么？
不能全额，只能claim back剩余库存的部分。
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VAT 是增值税，增了值才交税。没增值不交税，赔钱要退税。claim不回来。
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