管理英国税费

备注：本指南适用于在英国境内销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。

更新商店以使用基于登记的英国税费功能后，您可以管理您的税费设置，其中包括注册登记、手动税费和客户免税。

本页相关主题

• 管理您注册的区域

• 覆盖税费

• 管理您的税费计算

• 税费舍入

管理您注册的区域

您可以随时添加、删除或更改您的登记或账号。

注：英国脱欧过渡期已于 2020 年 12 月 31 日结束。因此，从 2021 年 1 月 1 日起，新的法律适用于英国与欧盟之间的销售。详细了解对您企业的影响。

步骤：

1. 在 Shopify 后台中，转到设置 > 税费和关税。在国家/地区部分，点击欧盟。

2. 在针对欧盟销售的 VAT部分，执行以下操作之一：

1. 若要设置新的增值税登记，请点击征收 VAT。

2. 若要编辑现有的增值税登记，请点击要编辑的区域旁边的 ... 按钮。

3. 更新您的区域和账号。

4. 点击保存。

覆盖税费

有时，默认税率不适用于某些产品。例如，某些类型的儿童服装可能免税或税率较低。如果默认税率不适用，则需要创建税费覆盖。

创建产品手动税费

创建手动税费的过程分为两步。首先，创建包含具有不同税率的产品的产品系列。然后您需要指定手动税费适用的区域以及要使用的税率。

步骤：

1. 通过执行以下操作创建产品系列：

2. 通过执行以下操作来创建覆盖：

管理您的税费计算

您可以管理将确定如何计算产品税费的各种设置。例如，您可以设置是否将税费包括在您的产品价格中、是否对数字产品收取增值税，以及是否对运费应用税费。您可以在税费和关税设置页面上管理这些设置。请参阅手动税费和免税以了解详细信息。

步骤：

1. 在 Shopify 后台中，转到设置 > 税费和关税。

2. 在税费计算部分中，选择要应用的选项。

3. 点击保存。

税费舍入

之前，系统通过计算订单小计的税费，然后对结果进行舍入，来提供发票级别的舍入税费。将您的设置更新为使用新的欧盟税费功能后，税款金额改为在订单项目级别四舍五入。这意味着税款总额的计算方式是将适用税率应用于订单中的每一项，对结果进行舍入，然后将这些小计加总，以此得到订单的总税金额。

订单项级别的舍入税费可以改进不同税率的计算，并且可以更轻松地计算包含应税和非应税产品订单的税费。

发票级别和订单项目级别的税收舍入示例

您的客户下了一笔包含 42 种不同商品的订单，每种商品的价格为 14.99 英镑并且税率为 18%。每种产品的订单项税费为价格（14.99 英镑）乘以税率 (0.18)，结果为 2.6982 英镑。

以前，所有订单项目的税费都将相加，总额会进行舍入。在本例中，相加后的总额为 113.3244 英镑，舍入后的结果为 113.32 英镑。

现在，税费以订单项目级别进行舍入，即针对每个产品的税额单独进行舍入。订单项目级别税额 2.6982 英镑舍入为 2.70 英镑。接下来，我们将此金额加总来得到税款总额。在本例中，税款总额为 113.40 英镑。

Shopify商户官网原文详情：

Manage your UK taxes

After you update your store to use registration-based UK tax features, you can manage your tax settings, including your registrations, overrides, and customer exemptions.

On this page

• Manage the regions in which you're registered

• Override taxes

• Manage your tax calculations

• Tax rounding

Manage the regions in which you're registered

You can add, delete, or change your registrations or account numbers at any time.

Steps:

1. From your Shopify admin, go to Settings > Taxes and duties. In the Countries/regions section, click European Union.

2. In the VAT on sales within the EU section, do either of the following:

1. To set up a new VAT registration, click Collect VAT.

2. To edit an existing VAT registration, click the ... button next to the region you want to edit.

3. Update your regions and account numbers.

4. Click Save.

Override taxes

Sometimes the default tax rates don't apply to certain products. For example, certain types of children's clothing might be exempt from tax or have a lower tax rate. If the default rates don't apply, then you need to create an override.

Create a product tax override

Creating an override for products is a two-step process. First, you create a collection that includes the products that have a different tax rate. Then you specify to which region the override applies, and the tax rate to use.

Steps:

1. Create a collection by doing the following:

1. From your Shopify admin, go to Products > Collections.

2. Click Create collection, and then enter a name for it.

3. Under Collection type, select Manual.

4. Click Save collection.

2. Create the override by doing the following:

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

2. In the Countries/regions section, click the country or region to create an override for.

3. In the Tax overrides section, click Add product override.

4. Select the collection.

5. Select the region where the override applies.

6. Enter the tax rate for the collection in that region.

7. Click Save.

Manage your tax calculations

You can manage various settings that determine how tax is calculated on your products. For example, you can set whether taxes are included in your prices, whether to charge VAT on digital goods, and whether to apply tax to shipping costs. You manage these settings on the Taxes and duties settings page. Refer to Tax overrides and exemptions to learn more.

Steps:

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

2. In the Tax calculations section, select the options that apply.

3. Click Save.

Tax rounding

Previously, taxes were rounded at the invoice level by calculating the taxes on the order's subtotal, and then rounding the results. After you update your settings to use the EU tax features, tax amounts are rounded at the line-item level. In this case, the total tax value is calculated by applying the tax rate to each line in the order, rounding the result, and then adding these subtotals together to arrive at the total value of the order.

Rounding taxes at the line level improves the calculation of different tax rates and makes it easier to calculate taxes for orders that include taxable and non-taxable products.

Example of tax rounding at the invoice level and at the line-item level

A customer places an order for 42 different items, each with a price of 14.99 GBP and subject to 18% tax. The line item tax for each product is determined by multiplying the price (14.99 GBP) by the tax rate (0.18), for a result of 2.6982 GBP.

Previously, the tax of each line item was added together, and the total was rounded. In this case, the added total was 113.3244 GBP, which was rounded to 113.32 GBP.

Tax is now rounded at the line-item level, which means the tax amount is rounded for every product individually. The line-item tax amount of 2.6982 GBP is rounded to 2.70 GBP, which is then added together to get the total. In this case, the tax total is 113.40 GBP.

文章内容来源：Shopify商户官方网站