基于地点的税费设置

请根据以下区域的税务登记信息设置税费：

  • 美国

  • 加拿大

  • 欧洲联盟

  • 英国

  • 挪威

  • 瑞士

  • 澳大利亚

  • 新西兰

如果您的商店不在上述任一区域，并且您需要代收税费，那么您应按照适用于商店所在国家/地区的税率代收税费，具体取决于当地税法。

本页相关主题

  • 设置基于地点的税率

  • 在产品价格中包括税金

  • 收取运费税

  • 确保税费不会重复

  • 更改增值税的默认名称

  • 英国税费和英国脱欧

  • 含税价格的税金豁免的注意事项

设置基于地点的税率

许多国家或地区根据订单的目的地收取税费，这意味着您需要按产品送达地规定的费率收取销售税。如果您不清楚这些详细信息，请咨询税务专家。

在根据目的地设置税费之前，请先核实您是否有义务向客户收取销售税，以及您的产品是否应纳税。

步骤：

  1. 请确认您的商店地址不在“基于登记的税费”的区域，并且您已为目的地国家/地区设置了可发货区域。

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在征税区域部分中，点击国家/地区的名称。

  2. 在基础税费部分中，输入适用于该国家/地区和任何区域的费率。您可以选择使用某个区域的税费（而不是使用联邦税率）、将区域税率添加到联邦税率或将区域税率与联邦税率相结合。如果您不确定要选择哪种设置，请联系税务机构或当地税务专家。

  3. 点击保存。

加拿大的税号要求

如果您的商店位于加拿大，则通常需要注册 GST/HST 账户（如果同时符合以下两项条件）：

  • 销售或租用应税产品或服务。

  • 在过去四个连续的完整日历季度内，您在加拿大的应税销售额收入超过 30,000 加元，或当前日历季度的应税销售额收入超过 30,000 加元。

如果您的商店不在加拿大，则通常需要注册 GST/HST账户（如果同时符合以下两项条件）：

  • 您向加拿大的客户销售应税产品或服务并从位于加拿大的仓库为这些订单发货。

  • 过去 12 个月内，您在加拿大的应税销售额超过 30,000 加元。

如果您符合上述任一情况，则您可能需要针对您的销售收取销售税、将这些税费汇给相应税务机关以及向税务机关提交定期报告。如果您的销售额低于阈值，则无需注册 GST/HST 账户，也无需收取或汇付税费。

步骤

  1. 在 https://www.canada.ca/en/services/taxes/gsthst.html 向加拿大税务局登记。

  2. 在 Shopify 后台中，转到设置 > 税费和关税。

  3. 在征税区域部分中，点击加拿大。

  4. 点击添加 GST/HST号。

  5. 在 GST/HST 编号字段中，输入您的税号。如果您已申请但还未收到税号，请将此字段留空。您可以在收到税号后更新此字段。

  6. 点击保存。

在产品价格中包括税金

在某些国家/地区（例如英国），您需要在大多数类型的商品的显示价格中包含销售税。

如果您启用此功能，那么系统会使用此公式计算税费：Tax = (Tax Rate X Price) / (1 + Tax Rate)。您和您的客户会看到显示为订单项的税费，即使没有添加任何税费。小计和总计是一样的，但是也会显示您需要为订单汇寄的税费。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  2. 勾选所有价格均含税。

  3. 点击保存。

  4. 可选：若要使用客户的当地税率，请执行以下操作：

    1. 在 Shopify 后台中，转到设置 > 市场。

    2. 在其他市场部分，点击偏好设置。

    3. 选择根据客户所在国家/地区包括或排除税费。根据客户所在的国家/地区包含或排除税费目前为 beta 版，可能并非适用于所有商店。

  5. 点击保存。

将价格设置为包含税费后，请将产品页面上的需要收税保留为勾选状态，从而在显示的价格中包含税费。结账时，客户会在总额旁边看到包含的税费金额。

设置包含税费的价格不会影响您的税务报告。

例如，Maya 和 Gabriel 居住在同一区域，并且都在经营在线商店。该区域的税率为 10%，并允许企业所有者选择是否要在价格中包括税金。

  • Maya 没有在价格中包含税费。如果她列出的产品价格为 100 美元，则计算出的税费为 10 美元，销售的总价为 110 美元。此处的计算公式为 Total = List Price X (1 + Tax Rate)：

  • Gabriel 决定将所有的税费包含在列出的价格中。如果含税的总价格为 100 美元，则使用含税公式来计算税费部分。此处的计算公式为 Tax = (Tax Rate X Price) / (1 + Tax Rate)：

根据客户所在国家/地区包括或排除税费

如果您进行跨国销售，您可以根据客户所在位置在产品价格中包括或排除税费。如果启用此设置，那么英国等国家/地区的客户会看到包含其当地增值税 (VAT) 的价格，而美国等国家和地区的客户会看到不含税费的价格，这些买家会在结账时看到附加的税费。

如果您对某些产品或产品系列使用手动税费，您的利润率可能会受到影响。详细了解根据客户所在国家/地区包括或排除税费的注意事项。

例如，Gabriel 居住在税率为 10% 的地区，他将价格设置为包含税费，并向其所在地区之外的多个地区进行销售。他激活了根据客户所在国家/地区包括或排除税费设置，并以 100 美元的价格销售某件产品。

  • 在他自己所在的地区中，产品费用为 100 美元。使用公式 Tax = (Tax Rate X Price) / (1 + Tax Rate) 可以算出，价格的产品部分为 90.91 美元，税费部分为 9.09 美元。

  • 在 Gabriel 不需要收取税费的地区中，结账时的产品价格为 90.91 美元，即价格的产品部分。

  • 在 Gabriel 需要按 20% 的税率收取税费的地区中，结账时的产品价格为 109.09 美元。计算出此价格的方式是：对价格的产品部分应用该地区 20% 的税率。

Shopify 后台中的商店地址用于确定您的国内税率。当您向其他含税国家或地区销售产品时，您的含税价格中会扣除国内税率。将后台中的商店地址更改为其他国家或地区会使国内税率发生变化。

有关根据客户所在的国家/地区包括或排除税费的注意事项

在启用根据客户所在的国家/地区包含或排除税费之前，请查看以下注意事项。

  • 在以下情况下，不支持根据客户所在国家/地区包括或排除税费：

    • 商店使用 Shopify Plus 套餐以及 Avalara AvaTax。

    • 商店使用提供购买后增销的第三方应用。

    • 只有使用 Shopify Payments 的商家可使用 Google Pay 或 Apple Pay 等快捷付款方式。不支持使用其他支付网关的商家使用快捷付款方式。

    • “根据客户所在国家/地区包括或排除税费”不可与动态结账按钮配合使用。如果您想根据客户所在位置在价格中包括或排除税费，请禁用动态结账按钮。

  • 您的国内税率由您的商店地址决定。这可能会影响您的手动税费。例如，如果您手动为产品设置了 10% 的税率，但您商店的国内税率更高，那么在跨国运输时，将从这些产品中扣除较高的国内税率。这可能会影响您的利润率。如果您想阻止跨国运输此类商品，请使用发货预设。

  • 您的国内税率用于计算结账时的价格。如果您的发货地所在地区的税率有所不同，则可能会导致误差。

  • 激活根据客户所在国家/地区包括或排除税费设置后，结账时会正确显示价格。但是，除非符合以下任一情况，否则产品页面或购物车将不会正确显示价格：

    • 您以多种货币进行销售并且使用 Shopify Payments。在这种情况下，结账页面、产品页面和购物车中会正确显示价格。

    • 客户购买时所用地址的所在地区符合价格调整的条件，客户已启用 Cookie、未清除浏览器缓存以及未使用隐身模式访问商店。对于这种情况，在后续访问商店时，结账页面、产品页面和购物车中会正确显示价格。

启用根据客户所在国家/地区包括或排除税费

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  2. 勾选根据客户所在国家/地区包括或排除税费。

收取运费税

在某些区域，您需要收取运费税。如果您的商店在加拿大、美国、欧盟、英国、澳大利亚或新西兰境外，请按照以下步骤收取运费税。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 勾选收取运费税。

  2. 点击保存。

确保税费不会重复

如果您为某个国家/地区及其子区域设置税费，请务必指定是否将地区税添加或混合到任何联邦税中，或者是否使用地区税代替联邦税。如果某个国家/地区的客户被收取了两次税费，原因可能是您将子区域税费配置为添加到该国家/地区的总税费中。

例如，您有一个费用为 100.00 美元的产品。一位客户购买了该产品，并且其所在地的国家和地区税率皆为 10%。

  • 如果选择添加，则会收取国家/地区和区域的税费并加总。在这种情况下，国家/地区税费金额为 10.00 美元，区域税费为 10.00 美元。加总后，产品的价格为 120.00 美元。

  • 如果选择替代，则会收取区域税费金额，而不会收取国家/地区税费金额。在这种情况下，不存在任何国家/地区税费，只有 10.00 美元的区域税费。加总后，产品的价格为 110 美元。

  • 如果选择结合，则会确定该国家/地区的税费金额，然后对该小计金额收取区域税费。在这种情况下，国家/地区税费金额为 10.00 美元。然后，对 110.00 美元的小计金额收取区域税费，产生的区域税费为 11.00 美元。加总后，产品的价格为 121.00 美元。

您可以验证或更改某个区域的税金设置。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在征税区域部分中，点击国家/地区名称旁边的编辑。随即显示该国家/地区的税费以及按州或省显示的子区域税费。

  2. 从子区域税率下的下拉菜单中选择一个选项，以指定您要如何收取税费。

  3. 点击保存。

更改增值税的默认名称

对于要征收增值税的国家/地区，此税的默认名称为 VAT。简短形式的 VAT 会显示在您的结账页面、客户收据以及订单的订单详细信息部分中。

如果您所在的国家/地区采用不同的税种简称，那么可以在税费页面上更改税种名称。例如，一些国家/地区使用 IVA 而不是 VAT。只有在 Shopify 后台内包括国家/地区的子区域时（例如意大利和西班牙），您才能更改该名称。如果未包括子区域，如奥地利和挪威，则无法更改该名称。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在征税区域部分，点击国家/地区。

  2. 对于每个区域，将 VAT 更改为您想要使用的简短形式。

    将增值税改为 IVA每个区域的名称都是特定的，因此需要为每个区域都更改名称。


  3. 点击保存。

英国税费和英国脱欧

  • 如果商品销售额等于或小于 135 英镑，那么您必须在英国登记 VAT。在这种情况下，VAT 是在 POS 收取的，并由商家汇付。

  • 如果商品销售额超过 135 英镑，那么您可能不需要在 POS 收取 VAT。在这种情况下，VAT 和关税由进口商汇付。如果您愿意，您可以在销售时向客户收取 VAT 和关税，然后使用发货标签将这些资金提供给发货人或进口商。或者，您可以在不收取 VAT 和关税的情况下发送订单，您的客户将在配送时支付额外的费用。详细了解如何处理 VAT 和关税。

详细了解英国脱欧对您企业的影响。

含税价格的税金豁免的注意事项

如果您在产品价格中包含税费，则无法为某些客户显示免税价格，例如为澳大利亚和新西兰以外的客户免除 GST。

如果您需要为特定客户免税，请考虑以下选项：

  • 不在价格中包含税费。

  • 修改模板以在商店中显示免税价格，并使用 Shopify 脚本在结账时应用 20% 的 VAT 免除。

  • 使用扩展商店允许国际买家支付不含税价格。

Shopify商户官网原文详情：

Location-based tax settings

Setting up taxes is based on tax registrations for the following regions:

  • United States

  • Canada

  • European Union

  • United Kingdom

  • Norway

  • Switzerland

  • Australia

  • New Zealand

If you’re not based in one of these regions and you need to charge taxes, then taxes are applied at the country or regional level, depending on your local tax laws.

On this page

  • Set up location-based tax rates

  • Include taxes in product prices

  • Charge taxes on shipping rates

  • Make sure that taxes aren't duplicated

  • Change the default name of the VAT

  • UK taxes and Brexit

  • Considerations for tax exemptions with tax-included prices

Set up location-based tax rates

Many countries charge taxes based on an order's destination, which means that you charge sales tax at the rate defined in the region where your product is delivered. If you're not sure about these details, then consult with a tax expert.

Before you set up taxes based on destination, verify whether you are obligated to charge sales taxes to your customers, and whether your product is taxable.

Steps:

  1. Confirm that your store address is not in a region that uses registration-based taxes, and that you have set up a shipping zone for the destination country.

  1. From your Shopify admin, go to Settings > Taxes and duties.

  1. In the Tax regions section, click the name of the country.

  2. In the Base taxes section, enter the rates that apply in the country and any regions. You can choose whether a tax in a region is used instead of a federal tax, is added to a federal tax, or is compounded with a federal tax. If you're not sure which setting to choose, then contact your tax authority or a local tax expert.

  3. Click Save.

Tax number requirements in Canada

If your store is based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

  • You sell or lease taxable products or services.

  • Your revenue from taxable sales in Canada is more than 30,000 CAD over the past four completed consecutive calendar quarters, or more than 30,000 CAD over the current calendar quarter.

If your store is not based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

  • You sell taxable products or services to customers in Canada, and fulfill those orders from a warehouse located in Canada.

  • Your revenue from taxable sales in Canada is more than 30,000 CAD over the past twelve months.

If either of the preceding cases apply to you, then you might need to collect taxes on your sales, remit those taxes to the appropriate tax authority, and file regular reports with the tax authority. If your sales are lower than the threshold, then you don't need to register for a GST/HST account, and you don't need to collect or remit taxes.

Steps

  1. Register with the Canada Revenue Agency at https://www.canada.ca/en/services/taxes/gsthst.html.

  2. In your Shopify admin, go to Settings > Taxes and duties.

  3. In the Tax regions section, click Canada.

  4. Click Add GST/HST number.

  5. In the GST/HST number field, enter your tax number. If you applied for a tax number, but don't have one yet, then leave this field blank. You can update it when you receive your number.

  6. Click Save.

Include taxes in product prices

In some countries, such as the United Kingdom, you need to include sales tax in the displayed prices for most types of merchandise.

If you enable this feature, then the tax is calculated by using the formula Tax = (Tax Rate X Price) / (1 + Tax Rate). You and your customers will still see the tax as a line item, even though no taxes appear to be added. The subtotal and total will be the same, but the amount of tax you need to remit for an order will also be indicated.

Steps:

  1. From your Shopify admin, go to Settings > Taxes and duties.

  2. Check All prices include tax.

  3. Click Save.

  4. Optional: To use your customer's local tax rate, do the following:

    1. From your Shopify admin, go to Settings > Markets.

    2. In the Other markets section, click Preferences.

    3. Select Include or exclude tax based on your customer's country. Including or excluding tax based on your customer's country is currently in beta, and might not be available for all stores.

  5. Click Save.

After you have set up your prices to include taxes, leave Charge tax on this product checked on your product pages so that the taxes are included in the displayed price. Customers will see the included amount of tax beside the total at the checkout.

Setting up your prices to include taxes does not affect your tax reporting.

For example, Maya and Gabriel both live in the same region and both have online stores. The region has a 10% tax rate and allows business owners to choose whether to include taxes in their prices.

  • Maya doesn’t include taxes in her prices. If she lists a product for $100, then the tax is calculated to be $10, for a total sale price of $110. The formula for this is Total = List Price X (1 + Tax Rate):

    $100 X (1 + 0.1) = $100 X 1.1 = $110

  • Gabriel decides to include all taxes in his listed prices. To arrive at a $100 total listed price that includes tax, the tax-included formula is used to calculate the tax portion. The formula for this is Tax = (Tax Rate X Price) / (1 + Tax Rate):

    Tax portion of price = (0.1 X $100) / (1 + 0.1) = $10 / 1.1 = $9.09

    Product portion of price = $100 - $9.09 = $90.91

    These calculations are performed automatically. The tax amount is shown in the details of all orders so that both Gabriel and his customers see the actual tax amount charged.

Include or exclude tax based on your customer's country

If you sell internationally, then you can include or exclude taxes in your product prices based on your customer's location. If you enable this setting, then customers in countries or regions such as the United Kingdom see prices inclusive of their local value added tax (VAT), or exclusive of taxes in countries or regions such as the United States, where buyers expect to see taxes added at checkout.

If you use tax overrides for certain products or collections of products, your margins might be affected. Learn more about considerations for including or excluding tax based on your customer's country.

For example, Gabriel lives in a region with 10% tax, has his prices set to include tax, and sells to several regions outside his own. He activates the Include or exclude tax based on your customer's country setting. He sells a product for $100.

  • In his own region, the product costs $100. Using the formula Tax = (Tax Rate X Price) / (1 + Tax Rate), the product portion of the price is $90.91, and the tax portion of the price is $9.09.

  • In regions where Gabriel is not required to charge tax, the price of the product at checkout is $90.91, the product portion of the price.

  • In a region where Gabriel is required to charge tax at a 20% tax rate, the price of the product at checkout is $109.09. This price is calculated by applying the region's 20% tax rate to the product portion of the price.

Your store address in the Shopify admin is used to determine your home tax rate, which is deducted from your tax-inclusive prices when you sell to another tax-inclusive country or region. Changing your store's address in the admin to another country or region will change the home tax rate.

Considerations for including or excluding tax based on your customer's country

Before you enable Include or exclude tax based on your customer's country, review the following considerations.

  • Including or excluding tax based on your customer's country or region isn't supported in the following cases:

    • Stores on the Shopify Plus plan that use Avalara AvaTax.

    • Stores that use third party apps that offer post-purchase upselling.

    • Accelerated payment methods such as Google Pay or Apple Pay are supported for merchants using Shopify Payments only. Accelerated payment methods are not supported for merchants using other payment gateways.

    • Dynamic checkout buttons aren't supported for use with including or excluding tax based on your customer's country. If you want to include or exclude tax in your prices based on your customer's location, then disable your dynamic checkout buttons.

  • Your home tax rate is determined by your store's address. This might affect your tax overrides. For example, if you have an override for a product that has a 10% tax rate, but your store's home tax rate is higher, then the higher home tax rate will be deducted from these products when shipping internationally. This might affect your margins. If you want to prevent such items from shipping internationally, use shipping profiles.

  • Your home tax rate is used to calculate the price at checkout. This might cause inaccuracies if you have fulfillment locations in regions with different tax rates.

  • After you activate the Include or exclude tax based on your customer's country setting, prices are displayed correctly at checkout. However, the product pages or the cart do not display the prices correctly unless either of the following is true:

    • You sell in multiple currencies and use Shopify payments. In this case, prices are displayed correctly at checkout, on the product pages, and in the cart.

    • Customers make their purchases using an address that is located in a region that is eligible for price adjustment, have cookies enabled, have not cleared their browser cache, and are not visiting the store using incognito mode. In this case, prices are displayed correctly at checkout, on the product pages, and in the cart in subsequent visits to the store.

Enable including or excluding tax based on your customer's country

  1. In your Shopify admin, go to Settings > Taxes and duties.

  2. Check Include or exclude tax based on your customer's country.

Charge taxes on shipping rates

In some regions, you need to charge taxes on shipping. If your store is outside Canada, the United States, the European Union, the United Kingdom, Australia, or New Zealand, then follow the steps below to charge taxes on your shipping rates.

Steps:

  1. From your Shopify admin, go to Settings > Taxes and duties.

  1. Check Charge tax on shipping rates.

  2. Click Save.

Make sure that taxes aren't duplicated

If you set up taxes for a country and its sub-regions, then you need to make sure that you specify whether a regional tax is added or compounded to any federal tax, or is to be used instead of the federal tax. If your customers in a country are getting charged taxes twice, then you might have the sub-region taxes configured to be added to the total tax for that country.

For example, you have an item that costs $100.00. A customer buys that item in an area where there are country and regional tax rates, both at 10%.

  • If you select added to, then the country and region are both charged and added together. In this case, the country tax amount is $10.00, and the regional tax is $10.00. These are added together for a total price of $120.00.

  • If you select instead of, then the regional amount is charged and the country amount is not. In this case, there is no country tax, and a regional tax of $10.00. The total price of the item is $110.

  • If you select compounded on top of, then the tax amount for the country is determined and then the regional amount is charged on that subtotal. In this case, the country tax amount is $10.00. Regional tax is then applied to the subtotal of $110.00, producing a regional tax amount of $11.00. When totaled, this results in a total price of $121.00.

You can verify or change your tax settings for a region.

Steps:

  1. From your Shopify admin, go to Settings > Taxes and duties.

  1. In the Tax regions section, click Edit beside the country's name. The taxes are shown for the country and for the sub-regions by state or province.

  2. Choose an option from the drop-down menu under the sub-region tax rate to specify how you want to charge taxes.

  3. Click Save.

Change the default name of the VAT

For countries that have a value added tax, the default name that is given to the tax is VAT. The short form VAT appears on your checkout page, customer receipts, and in the Order details section of orders.

If you're in a country that uses a different short form for the tax, then you can change the name on the Taxes page. For example, several countries use IVA instead of VAT. You can change the name only if subregions are included for the country in the Shopify admin, such as for Italy and Spain. You can't change the name if subregions aren't included, such as for Austria and Norway.

Steps:

  1. From your Shopify admin, go to Settings > Taxes and duties.

  1. In the Tax regions section, click the country.

  2. For each region, change VAT to the short form that you want to use.

    Change VAT to IVAThe name is specific for each region, so you need to change it for each one.


  3. Click Save.

UK taxes and Brexit

  • If the sale of goods is equal to or less than 135 GBP, then you must register for VAT in the UK. In this case, VAT is collected at the point of sale and remitted by the merchant.

  • If the sale of goods is over 135 GBP, then you might not be required to collect VAT at the point of sale. In this case, VAT and duties are remitted by the importer. If you choose to, you can charge your customer for VAT and duties at the time of sale, and then provide these funds to the shipper or importer using a shipping label. Alternatively, you can send the orders without charging VAT and duties, and your customer will pay extra funds at the time of delivery. Learn more about handling VAT and duties.

Learn more about the implications of Brexit for your business.

Considerations for tax exemptions with tax-included prices

If you include taxes in your product prices, then you can't display a tax-exempted price for certain customers, such as GST exemptions for customers outside Australia and New Zealand.

If you need to provide an exemption to specific customers, then consider the following options:

  • Do not include taxes in your prices.

  • Modify your theme to show tax exempt prices in your store, and use Shopify Scripts to apply the 20% VAT exemption during checkout.

  • Use an expansion store to allow international buyers to pay the non-tax price.


文章内容来源：Shopify商户官方网站

（本文内容根据网络资料整理，出于传递更多信息之目的，不代表连连国际赞同其观点和立场）