{"id":97968,"date":"2024-11-03T15:49:59","date_gmt":"2024-11-03T07:49:59","guid":{"rendered":"https:\/\/www.073980.com\/?p=97968"},"modified":"2024-10-30T15:54:28","modified_gmt":"2024-10-30T07:54:28","slug":"%e7%be%8e%e5%9b%bd%e9%94%80%e5%94%ae%e7%a8%8e%e6%98%af%e4%bb%80%e4%b9%88%e6%84%8f%e6%80%9d","status":"publish","type":"post","link":"https:\/\/www.073980.com\/97968.htm","title":{"rendered":"\u7f8e\u56fd\u9500\u552e\u7a0e\u662f\u4ec0\u4e48\u610f\u601d?"},"content":{"rendered":"\n

\u5728\u7f8e\u56fd\u7684\u7a0e\u6536\u4f53\u7cfb\u4e2d\uff0c\u9500\u552e\u7a0e(Sales Tax)\u626e\u6f14\u7740\u4e3e\u8db3\u8f7b\u91cd\u7684\u89d2\u8272\uff0c\u5b83\u662f\u5404\u5dde\u548c\u5730\u65b9\u653f\u5e9c\u91cd\u8981\u7684\u6536\u5165\u6765\u6e90\u4e4b\u4e00\u3002\u8fd9\u79cd\u7a0e\u6536\u4e0d\u4ec5\u5f71\u54cd\u7740\u56fd\u5185\u5546\u5bb6\uff0c\u8fd8\u6df1\u523b\u5f71\u54cd\u7740\u5168\u7403\u8303\u56f4\u5185\u7684\u8de8\u5883\u7535\u5546\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u662f\u4ec0\u4e48\u610f\u601d<\/h2>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\uff0c\u5168\u79f0\u201c\u9500\u552e\u548c\u4f7f\u7528\u7a0e\u201d(Sales and Use Tax)\uff0c\u662f\u4e00\u79cd\u5bf9\u9500\u552e\u5546\u54c1\u6216\u670d\u52a1\u6240\u5f81\u6536\u7684\u7a0e\u3002\u5b83\u4e3b\u8981\u7531\u5dde\u548c\u5730\u65b9\u4e24\u7ea7\u653f\u5e9c\u5f81\u6536\uff0c\u7528\u4e8e\u652f\u6301\u5730\u65b9\u57fa\u7840\u8bbe\u65bd\u5efa\u8bbe\u3001\u516c\u5171\u670d\u52a1\u7b49\u3002\u8fd9\u79cd\u7a0e\u6536\u4e0d\u4ec5\u9002\u7528\u4e8e\u5b9e\u4f53\u5e97\u9762\u7684\u5546\u54c1\u9500\u552e\uff0c\u8fd8\u9010\u6e10\u6269\u5c55\u5230\u7ebf\u4e0a\u4ea4\u6613\uff0c\u5373\u7535\u5546\u9500\u552e\u3002<\/p>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u6d89\u53ca\u8303\u56f4<\/h2>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u5f81\u6536\u8303\u56f4\u5341\u5206\u5e7f\u6cdb\uff0c\u51e0\u4e4e\u6db5\u76d6\u4e86\u6240\u6709\u7c7b\u578b\u7684\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7(Tangible Personal Property)\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u98df\u54c1\u3001\u670d\u88c5\u3001\u5bb6\u5177\u3001\u6c7d\u8f66\u3001\u7535\u5b50\u4ea7\u54c1\u7b49\u3002\u6b64\u5916\uff0c\u90e8\u5206\u5dde\u8fd8\u5bf9\u7279\u5b9a\u7684\u670d\u52a1\u5f81\u6536\u9500\u552e\u7a0e\uff0c\u5982\u7ef4\u4fee\u670d\u52a1\u3001\u7f8e\u5bb9\u7f8e\u53d1\u670d\u52a1\u3001\u6cd5\u5f8b\u548c\u4f1a\u8ba1\u670d\u52a1\u7b49\u3002\u7136\u800c\uff0c\u5e76\u975e\u6240\u6709\u5546\u54c1\u548c\u670d\u52a1\u90fd\u9700\u7f34\u7eb3\u9500\u552e\u7a0e\uff0c\u5404\u5dde\u6839\u636e\u81ea\u8eab\u7684\u653f\u7b56\u548c\u7ecf\u6d4e\u9700\u8981\uff0c\u786e\u5b9a\u514d\u7a0e\u6216\u51cf\u7a0e\u9879\u76ee\u3002\u4f8b\u5982\uff0c\u67d0\u4e9b\u5dde\u5bf9\u6559\u80b2\u7528\u54c1\u3001\u533b\u7597\u7528\u54c1\u6216\u519c\u4ea7\u54c1\u63d0\u4f9b\u514d\u7a0e\u4f18\u60e0\u3002<\/p>\n\n\n\n

\u8fd1\u5e74\u6765\uff0c\u968f\u7740\u7535\u5b50\u5546\u52a1\u7684\u8fc5\u731b\u53d1\u5c55\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u5dde\u5f00\u59cb\u5bf9\u5728\u7ebf\u4ea4\u6613\u5f81\u6536\u9500\u552e\u7a0e\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5373\u4fbf\u9500\u552e\u5546\u6ca1\u6709\u5728\u8be5\u5dde\u8bbe\u7acb\u5b9e\u4f53\u5e97\u9762\uff0c\u53ea\u8981\u5728\u8be5\u5dde\u6709\u663e\u8457\u7684\u7ecf\u6d4e\u6d3b\u52a8(Economic Nexus)\uff0c\u5c31\u9700\u5728\u8be5\u5dde\u5f81\u6536\u5e76\u7f34\u7eb3\u9500\u552e\u7a0e\u3002\u8fd9\u4e00\u53d8\u5316\u5bf9\u8de8\u5883\u7535\u5546\u4ea7\u751f\u4e86\u6df1\u8fdc\u5f71\u54cd\u3002<\/p>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u76f8\u5bf9\u7b80\u5355\uff0c\u4f46\u5404\u5dde\u7a0e\u7387\u5dee\u5f02\u8f83\u5927\u3002\u9500\u552e\u7a0e\u901a\u5e38\u7531\u5dde\u7a0e\u548c\u5730\u65b9\u7a0e\u4e24\u90e8\u5206\u7ec4\u6210\uff0c\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a\u9500\u552e\u7a0e\u989d = \u5546\u54c1\u4ef7\u683c \u00d7 (\u5dde\u7a0e\u7387 + \u5730\u65b9\u7a0e\u7387)\u3002\u4f8b\u5982\uff0c\u5728\u52a0\u5229\u798f\u5c3c\u4e9a\u5dde\uff0c\u5982\u679c\u67d0\u5546\u54c1\u7684\u552e\u4ef7\u4e3a100\u7f8e\u5143\uff0c\u5dde\u7a0e\u7387\u4e3a7.25%(\u5177\u4f53\u7a0e\u7387\u53ef\u80fd\u968f\u65f6\u95f4\u8c03\u6574)\uff0c\u5730\u65b9\u7a0e\u7387\u4e3a1%\uff0c\u5219\u9500\u552e\u7a0e\u989d\u4e3a100 \u00d7 (7.25% + 1%) = 8.25\u7f8e\u5143\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u963f\u62c9\u65af\u52a0\u5dde\u3001\u7279\u62c9\u534e\u5dde\u3001\u8499\u5927\u62ff\u5dde\u3001\u65b0\u7f55\u5e03\u4ec0\u5c14\u5dde\u548c\u4fc4\u52d2\u5188\u5dde\u8fd9\u4e94\u4e2a\u5dde\u4e0d\u5f81\u6536\u9500\u552e\u7a0e\u3002<\/p>\n\n\n\n

\u7f8e\u56fd\u9500\u552e\u7a0e\u5bf9\u8de8\u5883\u7535\u5546\u7684\u5f71\u54cd<\/h2>\n\n\n\n

\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u5f71\u54cd\u662f\u663e\u800c\u6613\u89c1\u7684\u3002\u968f\u7740\u5404\u5dde\u5bf9\u7535\u5546\u9500\u552e\u7a0e\u7684\u5f81\u6536\u653f\u7b56\u9010\u6e10\u660e\u786e\uff0c\u8de8\u5883\u7535\u5546\u9762\u4e34\u66f4\u9ad8\u7684\u5408\u89c4\u6210\u672c\u548c\u7a0e\u52a1\u98ce\u9669\u3002\u8fc7\u53bb\uff0c\u8bb8\u591a\u8de8\u5883\u7535\u5546\u5229\u7528\u7f8e\u56fd\u5404\u5dde\u5bf9\u7535\u5546\u9500\u552e\u7a0e\u7684\u76d1\u7ba1\u6f0f\u6d1e\uff0c\u907f\u514d\u4e86\u9500\u552e\u7a0e\u7684\u7f34\u7eb3\u3002\u7136\u800c\uff0c\u968f\u7740\u7f8e\u56fd\u6700\u9ad8\u6cd5\u9662\u5728South Dakota v. Wayfair, Inc.\u6848\u4e2d\u7684\u88c1\u51b3\uff0c\u8fd9\u4e00\u6f0f\u6d1e\u88ab\u5835\u4e0a\u3002\u8be5\u88c1\u51b3\u8ba4\u4e3a\uff0c\u8fdc\u7a0b\u9500\u552e\u5546\u82e5\u5728\u67d0\u5dde\u6709\u663e\u8457\u7684\u7ecf\u6d4e\u6d3b\u52a8\uff0c\u5c31\u9700\u5728\u8be5\u5dde\u5f81\u6536\u5e76\u7f34\u7eb3\u9500\u552e\u7a0e\u3002<\/p>\n\n\n\n

\u8fd9\u4e00\u53d8\u5316\u5bfc\u81f4\u8de8\u5883\u7535\u5546\u7684\u7a0e\u52a1\u5408\u89c4\u6210\u672c\u5927\u5e45\u589e\u52a0\u3002\u4ed6\u4eec\u4e0d\u4ec5\u9700\u8981\u6ce8\u518c\u5404\u5dde\u7684\u9500\u552e\u7a0e\u8bb8\u53ef\u8bc1\uff0c\u8fd8\u9700\u8981\u5b9a\u671f\u5411\u5dde\u7a0e\u52a1\u5c40\u7533\u62a5\u9500\u552e\u7a0e\uff0c\u5e76\u7f34\u7eb3\u76f8\u5e94\u7684\u7a0e\u6b3e\u3002\u5bf9\u4e8e\u8bb8\u591a\u5c0f\u578b\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u9879\u8270\u5de8\u7684\u4efb\u52a1\u3002\u6b64\u5916\uff0c\u5982\u679c\u8de8\u5883\u7535\u5546\u672a\u80fd\u6b63\u786e\u6536\u53d6\u6216\u7f34\u7eb3\u9500\u552e\u7a0e\uff0c\u8fd8\u53ef\u80fd\u9762\u4e34\u7f5a\u6b3e\u3001\u6ede\u7eb3\u91d1\u751a\u81f3\u5211\u4e8b\u8d23\u4efb\u3002<\/p>\n\n\n\n

\u8de8\u5883\u7535\u5546\u5e94\u5bf9\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u63aa\u65bd<\/h2>\n\n\n\n

\u9762\u5bf9\u7f8e\u56fd\u9500\u552e\u7a0e\u7684\u6311\u6218\uff0c\u8de8\u5883\u7535\u5546\u9700\u8981\u91c7\u53d6\u4e00\u7cfb\u5217\u63aa\u65bd\u6765\u786e\u4fdd\u5408\u89c4\u7ecf\u8425\u3002\u9996\u5148\uff0c\u4ed6\u4eec\u9700\u8981\u4e86\u89e3\u5e76\u9075\u5b88\u5404\u5dde\u7684\u9500\u552e\u7a0e\u6cd5\u5f8b\uff0c\u5305\u62ec\u7a0e\u7387\u3001\u514d\u7a0e\u9879\u76ee\u3001\u7533\u62a5\u548c\u7f34\u7eb3\u65b9\u5f0f\u7b49\u3002\u5176\u6b21\uff0c\u8de8\u5883\u7535\u5546\u9700\u8981\u6ce8\u518c\u5404\u5dde\u7684\u9500\u552e\u7a0e\u8bb8\u53ef\u8bc1\uff0c\u5e76\u8bbe\u7f6e\u5408\u7406\u7684\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\uff0c\u4ee5\u786e\u4fdd\u9500\u552e\u7a0e\u7684\u51c6\u786e\u8ba1\u7b97\u548c\u53ca\u65f6\u7f34\u7eb3\u3002<\/p>\n\n\n\n

\u6b64\u5916\uff0c\u8de8\u5883\u7535\u5546\u8fd8\u53ef\u4ee5\u8003\u8651\u4e0e\u4e13\u4e1a\u7684\u7a0e\u52a1\u670d\u52a1\u673a\u6784\u5408\u4f5c\uff0c\u4ee5\u83b7\u53d6\u66f4\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u548c\u4ee3\u7406\u670d\u52a1\u3002\u8fd9\u4e9b\u670d\u52a1\u673a\u6784\u53ef\u4ee5\u5e2e\u52a9\u8de8\u5883\u7535\u5546\u66f4\u597d\u5730\u7406\u89e3\u5404\u5dde\u7684\u7a0e\u52a1\u653f\u7b56\uff0c\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\uff0c\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n

\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u5408\u89c4\u7ecf\u8425\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u4f01\u4e1a\u6301\u7eed\u53d1\u5c55\u7684\u5173\u952e\u3002\u901a\u8fc7\u52a0\u5f3a\u7a0e\u52a1\u7ba1\u7406\uff0c\u8de8\u5883\u7535\u5546\u53ef\u4ee5\u786e\u4fdd\u81ea\u8eab\u5728\u7f8e\u56fd\u5e02\u573a\u7684\u5408\u6cd5\u5408\u89c4\u8fd0\u8425\uff0c\u4ece\u800c\u8d62\u5f97\u6d88\u8d39\u8005\u7684\u4fe1\u4efb\u548c\u5e02\u573a\u7684\u8ba4\u53ef\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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