问答 FAQ

什么是增值税?What is Value Added Tax ?

增值税是税务上的消费支出。它收集在商业交易和进口。大多数业务交易涉及的商品或服务和增值税的供应应支付的用品:

包括Checkpoint在柬埔寨王国进行。
2.Are由应税人提出
3.Are在经营过程中或赞助制作
4.Are没有特别不征税或零税率

这是不是非应税用品这是在柬埔寨王国取得了被称为应税用品。
应税人是个人,合伙,公司,等这,或需要注册增值税。需要人和人谁使超过一定值范围应纳税供应某些类别的注册。

耗材税的范围之内,如果它们是:
被人谁不纳税的人1.Made。
在使用过程中或赞助事业的2.Not发
VAT is a tax on consumer expenditure. It is collected on business transactions and imports. Most business transactions involve the supply of goods or services and VAT is payable if the supplies :
1.Are made in the Kingdom of Cambodia.
2.Are made by a taxable person
3.Are made in the course or furtherance of a business
4.Are not specifically non-taxable or zero rated

Supplies which are made in the Kingdom of Cambodia which are not non-taxable are called taxable supplies.
A taxable person is an individual, partnership, corporation, etc which is, or is required to be registered for VAT. Certain categories of persons and a person who makes taxable supplies above certain value limits are required to be registered.

Supplies are outside the scope of the tax if they are :
1.Made by someone who is not a taxable person.
2.Not made in the course or furtherance of business

什么是应税供应?What are taxable supplies ?

如果你是在经营和销售商品(制造品的供给),或者如果你做的东西给别人,你是支付做它(使服务的供给),它很可能是你正在应税用品。

任何你所经营的方式做可能是应税供应,而不仅仅是那些东西,你在你的一天到一天的日常业务过程中做

If you are in business and sell goods ( making a supply of goods ) or if you do something for someone else and you are paid for doing it ( making a supply of services ) it is likely that you are making taxable supplies.
Anything you do by way of business can be a taxable supply and not just those things that you do in the ordinary course of your day-to-day business

还有其他各种耗材? Are there other kinds of supplies ?

除了应税用品,还有一些是法律上的税收已确定为不征税的其他用品。重要的是要知道你是否做任何非应税供应,因为这可能会影响增值税你买你的业务量,你可以回收的东西是非常重要的

非应税用品有:
1.公共邮政服务
2.Hospital,诊所,医疗和牙科服务,以及销售医疗和牙科产品附带此类服务的性能
由国有独资的公共交通系统3.Transportation乘客
4.Insurance服务
5.Primary金融服务
6.Imported自用物品可免于关税
7.Non营利活动,在公众利益已经认识到经济和财政部

Apart from taxable supplies, there are a number of other supplies that the Law on Taxation has determined as non-taxable. It is important to know whether you make any non-taxable supplies because this may affect the amount of VAT you can reclaim on things you buy for your business
Non-taxable supplies are :
1.Public postal service
2.Hospital, clinic, medical and dental services, and the sale of medical and dental goods incidental to the performance of such services
3.Transportation of passengers by a wholly state owned public transportation system
4.Insurance services
5.Primary financial services
6.Imported articles for personal use that are exempt from customs duties
7.Non-profit activities in the public interest that have been recognized by the Ministry of Economy and Finance

什么是销项税?What is output tax ?

这是你负责你的客户的增值税,当你是一个应税人作出用品。当你注册,增值税征收的所有应税用品你做。这是你的销项税

This is the VAT you charge your customer when you are a taxable person making supplies. When you are registered, VAT is chargeable on all the taxable supplies you make. This is your output tax

什么是增值税率? What are the rates of VAT ?

有税两种税率。的标准速率为10%,和零速率是NIL。

There are two rates of tax. The standard rate which is 10%, and the zero-rate which is NIL.

我怎么知道我的供应是不征税或零税率? How do I know if my supplies are non-taxable or zero-rated ?
上述第3款列出的都是非应税物资。如果你不能确定你的任何物资,请问纳税大户部咨询。

货物从柬埔寨,柬埔寨王国以外地方提供服务的应纳税供应,货物或旅客,货物和服务的国际运输物资的王国与出口货物和乘客的国际运输连接出口零税率。
记住任何应税供应,这不是零税率的标准评价。
Paragraph 3 above lists the supplies which are non-taxable. If you are not sure about any of your supplies, ask the Department of Large Taxpayer for advice.
The export of goods from the Kingdom of Cambodia, taxable supply of a service rendered outside the Kingdom of Cambodia, and supplies of international transport of goods or passengers, and goods and services in connection with the export of goods and the international transport of passengers are zero rated.
Remember any taxable supply, which is not zero-rated is standard rated.

非应税和零税率供应之间的区别是什么? What is the difference between non-taxable and zero-rated supplies ?

与这两个零税率和非应税用品,你不要在你的设备充电税,但如果你让非应税用品,你可能无法取回所有已缴纳的税款。
With both zero-rated and non-taxable supplies, you don’t charge tax on your supplies, but if you make non-taxable supplies you may not be able to get back all the tax which you have paid.

还有什么其他的应税用品可能容易增值税? What other taxable supplies maybe liable to VAT ?

除了你的一天到一天的销售,你也应该考虑增值税以下耗材:
1.Sales到你的员工(如餐 – 即使免费提供,或商品的减价或免费),或销售额从自动售货机。
企业资产的2。销售(如设备,家具,商用车辆);
3.Hire或物品给别人贷款;
4.Gifts朋友或业务代表;
您或您的家人有来自企业为自己使用5.Goods;
6.Commission收到回报卖东西代表别人。
Other than your day-to-day sales, you should also account for VAT on the following supplies :
1.Sales to your staff ( e.g. meal – even if supplied free of charge, or goods at reduced prices or free ), or sales from vending machines.
2.Sales of business assets ( e.g. equipment, furniture, commercial vehicles );
3.Hire or loan of goods to someone else;
4.Gifts to friends or business representatives;
5.Goods which you or your family have taken from the business for your own use;
6.Commission received in return for selling something on behalf of someone else.

我仍然必须考虑增值税,如果没有钱支付? Do I still have to account for VAT if no money is paid ?

你必须考虑增值税货物或服务从基于商品或服务的供应是由当时的公平市场价值的业务的任何礼物。
同样,如果您收到的回报的商品或服务(例如,在物物交换情况下),你必须考虑到增值税的东西你提供的全部价值。
如果你还没有收取增值税时,你应该有,你仍然必须考虑销项税额。无论价格,你充到您的客户将被视为包括增值税。
You must account for VAT on any gift of goods or services from the business based on the fair market value of the goods or services at the time the supply is made.
Similarly you must account for VAT on the full value of anything you supply if you receive goods or services in return ( e.g. in a barter situation ).
If you have not charged VAT when you should have, you will still have to account for output tax. Whatever price you charge to your customer is treated as including VAT.

什么是进项税? What is input tax ?

很多的东西,你买将进行增值税费用,但如果你是登记了增值税就可以正常声称信贷被控对企业采购和费用的增值税。这是你的进项税额。它不仅包括增值税对您的购买原材料或购买转售商品,而且还对像增值税:
1.Office设备为您的企业;
在业务货物运输使用的车辆;二,商业;
3.电力供应的企业;
用于业务时,4.Your话费;
5.Payments的服务,与你的业务(如会计师和律师费)。

它不包括对私人购买,如家具,为您的家庭别人的业务,也没有增值税支付商品或服务的增值税。增值税在这种情况下收费是不是你的进项税额。

Many of the things you buy will carry a VAT charge, but if you are registered for VAT you can normally claim a credit for the VAT charged on business purchases and expenses. This is your input tax. It includes not only the VAT on your purchases of raw materials or on goods purchased for resale but also the VAT on things like :
1.Office equipment for your business;
2.Commercial vehicles used in the business for the carriage of goods;
3.The supply of electricity for the business;
4.Your telephone bill when used for the business;
5.Payments for services to do with your business ( e.g. Accountants’ or Lawyers’ fees ).

It does not include VAT paid on goods or services for someone else’s business nor VAT on private purchases, such as furnishings for your home. VAT charged in these circumstances is not your input tax.

我总能找回我的进项税额? Can I always get back my input tax ?

当你花的钱,要交增值税问自己。这是费用全为自己的公司?如果是,你将很可能能够以小博大,换句话说收回,你的进项税额。
请记住,有一些购买上,你不能要求一个信用为您的进项税额。
这些是 :
1.Passenger汽车,除非你的业务经营或雇佣这样的汽车;
2.Entertainment,娱乐,或者,除非你是在提供娱乐,游乐,或休闲的商务休闲;
When you spend money and have to pay VAT ask yourself. Is this expense wholly for my business ? If it is, you will more than likely be able to deduct, in other words reclaim, your input tax.
Remember that there are some purchases on which you cannot claim a credit for your input tax.
These are :
1.Passenger automobiles, unless your business is dealing in or hiring such automobiles;
2.Entertainment, amusement, or recreation unless you are in the business of providing entertainment, amusement, or recreation;

我要是不征税用品? What if I make non-taxable supplies ?

如果还有制作应课税供应,您在第3款使非应税物资的清单,你只可有权要求信贷相关的应税供应的部分。

If as well as making taxable supplies, you make non- taxable supplies as list in paragraph 3, you may only be entitled to claim a credit for the part related to a taxable supply.

我需要要求进项税什么证明? What proof do I need to claim input tax ?

你必须有一个税务发票,或项的核证关税法案的原件,证实了进项税信贷索赔。
如果你不具备这些文件,你必须获得一个或你将无法要求一个信用。
You must have an original copy of a tax invoice, or a certified customs bill of entry to substantiate a claim for input tax credit.
If you do not possess such documents you must obtain one or you will be unable to claim a credit.

如何我要求我输入税收抵免? How do I claim my input tax credit ?

当您完成每个月您的增值税返回您在第8栏中输入或盒10是你的要求对信贷的数量。
如果总箱11箱超过归还15的金额则纳税人的总务部将退还余额给你,如果你是一个出口商或已结转信贷3个月。在其他情况下,你必须将信用证金额箱18和前携带它到你的下一个纳税申报。
When you complete your VAT return each month the amounts you enter in Box 8 or Box 10 is your claim for credit.
If the total in Box 11 exceeds the amount in Box 15 of the return then the General Department of Taxpayer will refund the balance to you if you are an exporter or you have carried forward a credit for 3 months. In other cases you must insert the amount of credit in Box 18 and carry it forward to your next tax return.

我应该怎么做,以获得进一步的信息? What should I do to obtain further information ?

您应该咨询纳税部,以获得进一步的信息。
You should contact the Department of Large Taxpayer to obtain further information.

谁必须注册为增值税? Who has to be registered for VAT ?

任何人在进行企业或拟开展业务的企业可申请登记为增值税。但是,所有的企业,进口商,出口商和投资的企业必须注册,从他们开始营业之日起增值税。所有其他纳税人必须进行增值税登记,如果就货物应纳税营业额超过1.25亿瑞尔或服务方面的应税营业额超过6000万瑞尔的前面连续三个日历月或有可能超出这一水平在未来3个月。除了与政府的合同,这将产生应纳税营业额超过3000万瑞尔纳税人必须进行增值税登记。应纳税营业额是一个企业的总收入不包括增值税,并在法律上国家税务总局第57条规定不包括非应税物资的收入。
术语任何人的目的增值税登记包括:
1.Sole业主;
2.Partnership;
3.Private公司;
4.公共公司
5.Joint风险;
6.Pass通过;
7.Club或协会。
一个企业:这指的是任何性质的任何业务,它包括的例子如:
1.Ordinary业务例如商店,承包商,制造商,批发商,服务供应商等。
2.Trades和职业如建筑师,工程师,会计师,律师等。
非牟利机构如的3.Activities学会,协会,体育俱乐部等。

Any person conducting a business enterprise or intending to conduct a business enterprise may apply to be registered for VAT. However all corporations, importers, exporters and investment enterprises must register for VAT from the date they commence business. All other taxpayers must register for VAT if their taxable turnover in respect of goods exceeds 125 million Riels or their taxable turnover in respect of services exceeds 60 million Riels for the preceding three consecutive calendar months or is likely to exceed this level in the future three months. In addition the taxpayers with government contracts which will produce taxable turnover exceeding 30 million Riels must register for VAT. Taxable turnover is the gross income of a business excluding VAT and excluding income from non-taxable supplies as defined in Article 57 of the Law on Taxation.
The term any person for purposes of VAT registration includes :
1.Sole Proprietor;
2.Partnership;
3.Private Company;
4.Public Company
5.Joint Venture ;
6.Pass through ;
7.Club or Association.

A business enterprise : This refers to any business of whatever nature and it includes examples such as :
1.Ordinary business e.g. Shops, Contractors, Manufacturers, Wholesalers, Services Providers etc.
2.Trades and Professions e.g. Architects, Engineers, Accountants , Lawyers etc.
3.Activities of non-profit making bodies e.g. Societies, Associations, Sporting Clubs etc.

我如何找出我是否必须登记或不? How do I work out whether I have to register or not?

您必须依法在开展业务活动的(注册后,商务部)后15天进行注册。
You are obliged by law to register during 15 days after doing business activity (after registered in Ministry of Commerce).

如何成为负责注册? How do I become liable to register ?

纳税人不是企业,进口商,出口商,投资企业和政府机构等只需要考虑自己的营业额在过去3个日历月。如果在过去的3个日历月所做的应税用品,其价值超过了第1款的限制,那么你必须进行增值税登记。
此外,如果你合理地预期,在接下来的3个日历月应税物资的总价值可能超过第1款的限制,那么你必须进行增值税登记。
请记住,即使你没有在目前和将来注册,如果您的企业提高了,你的应税收入增加的水平上述所要求的法律上的税收,你必须注册。
请注意,您应纳税营业额的价值,而不仅仅是利润柬埔寨王国的所有应税用品,包括零税率出口。
Taxpayers other than corporations, importers, exporters, investment enterprises and government bodies only have to consider their business turnover over the past 3 calendar months. If during the past 3 calendar months you made taxable supplies whose value exceeded the limits in paragraph 1 then you must register for VAT.
Also if you reasonably expect that during the next 3 calendar months the total value of your taxable supplies is likely to exceed the limits in paragraph 1 then you must register for VAT.
Remember that even if you do not have to register at present and in the future if your business improves and your taxable turnover increases to the level mentioned above you must register as required by the Law on Taxation.
Please note that your taxable turnover is the value, not just the profit, of all your taxable supplies made in the Kingdom of Cambodia including zero-rated exports.

如何计算我的应税收入? How do I calculate my taxable turnover ?

应税营业额的计算方法上不断推陈出新。两个时期需要考虑,过去3个日历月和接下来的3个日历月,在逐月的基础。您应该计算在每个业务日历月底的应税货物和所有的企业在过去的3个日历月提供的服务的总价值。凡总数超过了规定的限度,你需要进行增值税登记。或者,如果为估计你希望超过您需要注册的限制,未来3个日历月供应的总价值之后。
Your taxable turnover is calculated on an ongoing basis. Two periods need to be considered, the past 3 calendar months and the next 3 calendar months, on a month by month basis. You should calculate at the end of each business calendar month the total value of taxable goods and services supplied by all your businesses for the past 3 calendar months. Where the total exceeds the defined limits you are required to register for VAT. Or if after estimating the total value of supplies for the next 3 calendar months you expect to exceed the limits you are required to register.

如果我的营业额低于阈值水平能否注册? Can I be registered if my turnover is below the threshold level ?

如果你的应税收入低于经营活动的任何三个月的限制,你可以申请自愿登记。你将不得不满足国家税务总局,你的活动构成了增值税的公司的董事。申请之前,你应该考虑注册是否真的有利于你。
If your taxable turnover is below the limits in any three months of business activity you may apply for voluntary registration. You will have to satisfy the Director of the General Department of Taxation that your activities constitute a business for VAT purposes. Before applying you should consider whether registration will really be of benefit to you.

我有什么因素在决定是否申请或者不予登记的考虑? What factors do I have to consider in deciding whether to apply for registration or not ?

在考虑是否应该进行增值税登记,你应该问自己这些问题:In considering whether you should register for VAT, you should ask yourself these questions :

1.我抵免进项税额可能超过税收我要对我的销售费用?1.Is my creditable input tax likely to exceed the tax I have to charge on my sales?

例如,如果你是一个交易者在交易零税率服务的出口,就应该考虑是否愿意自愿登记要求税收对购买支付退款。
For example if you are a trader dealing in zero-rated exports of services, you should consider whether you wish to register voluntarily to claim refunds of tax paid on purchases.

2.我做应税供应给其他增值税应税登记的人? 2.Do I make taxable supplies to other VAT registered taxable persons ?

如果您对增值税未注册,你不能发出在其上注册的用户可以居功的税发票。因此,您的客户将有一个更高的价格收取他的供应比他会,如果他可以声称信贷的增值税收取。在这种情况下,他可能要选择与另一个增值税登记的供应商进行交易,你会失去生意。
If you are not registered for VAT you cannot issue tax invoices on which your registered customer can claim credit for the tax . Your customer will therefore have to charge a higher price for his supplies than he would have to charge if he could claim a credit for the VAT. In this case he might have to choose to trade with another VAT registered supplier and you would lose business.

3.我交易主要是与非增值税应税注册的人? 3.Do I trade principally with non-VAT registered taxable persons ?

在这种情况下,它很可能是你的兴趣不进行增值税登记,直到你是负责为第1款所述登记。
In this case it is likely to be in your interest not to register for VAT until you are liable to register as described in paragraph 1.

4.您还应该考虑登记的义务。一旦注册成功,你将不得不考虑销项税额上的所有应税用品,你可能只需要信用进项税额是由于你的应课税供应。你还必须由国家税务总局的官员在任何给定的时间定期提交增值税申报国家税务总局和记账检验的正确的商业书籍。如果您决定申请自愿报名,附上一封信,写明您申请表格,说明你的生意,你为什么要进行登记,并自何日生效的性质。如果你不希望从当前日期登记,你应该说明理由。如果您决定自愿登记的法律规定,你必须保持一个为期两年的值无关应税营业额的注册。
4.You should also consider the obligations of registration. Once registered, you will have to account for Output tax on all your taxable supplies and you may only take credit for Input tax that is attributable to your taxable supplies. You will also have to submit VAT returns regularly to the General Department of Taxation and keep proper business books of accounts for inspection by officers of the General Department of Taxation at any given time. If you decide to apply for voluntary registration, enclose a letter with your Application Form, explaining the nature of your business, why you want to be registered and from what date. If you do not want to register from a current date, you should state the reason. If you decide to register voluntarily the Law requires that you must remain registered for a period of two years regardless of the value your taxable business turnover.

如果我想自愿登记。可国家税务总局拒绝登记我吗? If I want to register voluntarily. Can the General Department of Taxation refuse to register me ?

自愿登记是国家税务总局的决定。国家税务总局可以拒绝任何人注册谁:

1.has居住或业务无固定营业场所;
2,不存妥善的会计纪录;
3.has没有开于任何银行的银行帐户;
4.has先前已经登记了增值税的目的,并没有增值税在履行职务
的规定。
Voluntary registration is at the discretion of the General Department of Taxation. The General Department of Taxation can refuse to register any person who :
1.has no fixed place of abode or business;
2.does not keep proper accounting records;
3.has not opened a banking account with any bank;
4.has previously been registered for VAT purposes and has failed to perform his duties under the VAT
provisions.

我可以注册之前,我开始的公司吗? Can I register before I commence business ?

如果您还没有制作应课税供应,但已经开始在你打算做应税提供了一个商业活动,如:建设一个工厂,你可以申请你开始做这样的设备之前,必须注册为投资企业从一个日期。

你必须拿出证据来满足你决意国家税务总局按业务如的方式,使应税用品投资业务许可证,拟合同,股票和资本资产购买等的详细说明

如果你的申请被接受,你就可以暂时重新声称进项税额是完全归因于您预期的应课税供应。对其中出现在增值税二级法令以书面形式将给予你,但如果你没有一两年内使应税用品,你会被要求偿还国家税务所有的总务部的进项税规则的全部细节进项税你被退还。
If you are not yet making taxable supplies, but have started a business activity in which you intend to make taxable supplies, e.g. building a factory, you may apply to be registered as an Investment Enterprise from a date before you start making such supplies.

You must produce evidence satisfactory to the General Department of Taxation of your firm intention to make taxable supplies by way of business e.g. investment license, proposed contracts, details of stock and capital asset purchases, etc.

If your application is accepted, you will be able to provisionally re-claim Input tax that is wholly attributable to your intended taxable supplies. Full details of the input tax rules which appear in the VAT Sub-decree will be given to you in writing, but if you fail to make taxable supplies within a two year period you will be required to repay to the General Department of Taxation all the input tax you have been refunded.

在注册之前,增值税怎么样的营业额和消费特征上缴税金? What about turnover and comsumption tax paid before registering for VAT ?

在增值税的开始,如果你有股票资本货物和在其上营业额或消费税支付等商品,您有权要求信贷只为那些在60天前的日期购买的商品支付的税款开始增值税。
At the commencement of VAT, if you have in stock capital goods and other goods on which the turnover or consumption tax was paid, you shall be entitled to claim a credit only for those taxes paid on goods purchased within 60 days prior to the date of commencement of VAT .

那么任何增值税支付我以前注册? What about any VAT I pay before I register ?
您在设置您的业务中使用你的收费对货物的任何增值税可以重新声称只要这种增值税登记之日起不早于60天前发生的与商品或资产的股票上登记的日期。你应该从纳税大户部申请表要求一个credit.You必须有书面证据,证明增值税已在股票支付的商品。

Any VAT you are charged on goods that you used in setting up your business can be re-claimed provided that such VAT was incurred not earlier than 60 days prior to the date of registration and the goods or assets are in stock on the date of registration. You should obtain an application form from the Department of Large Taxpayer to claim a credit.You must have documentary evidence that VAT had been paid on the goods in stock.

我该如何进行增值税登记? How do I register for VAT ?
申请强制和自愿报名必须在形式VAT101做,“申请增值税登记”,这是纳税大户部索取。您必须填写此表,并把它带到纳税大户部开始你的商业活动,如果你是一个公司,进口商,出口商,投资企业或政府机构面前。否则,你应该填写此表,并提供所需的任何额外的信息,你超过营业额的限制,要求报名月份以后把它带到纳税大户部在当月的15号。

有一个延迟的应用程序的处罚。一旦注册申请已取得,国家税务总局将告知您的增值税登记号码,这将是你的TIN的增值税(VAT税号)你。注册证书会发给你,你必须显示在主要营业场所。如果注册被拒绝,您将收到通知和拒绝的理由解释。
Applications for compulsory as well as voluntary registration must be made on form VAT101, “Application for VAT registration”,which is obtainable from the Department of Large Taxpayer. You must fill in this form and take it to the Department of Large Taxpayer before commencing your business activity if you are a corporation, importer, exporter, investment enterprise, or a government body. Otherwise you should fill in this form and provide any extra information required and take it to the Department of Large Taxpayer by the 15th of the month following the month you exceed the turnover limit requiring registration.
There are penalties for a delayed application. Once the application for registration has been made, the General Department of Taxation will advise you of your VAT Registration Number which will be your VAT TIN ( VAT Tax Identification Number ). A certificate of registration will be issued to you which you will have to display at your main business premises. If registration is refused, you will be notified and the reasons for the refusal explained.

那我的增值税申报? What about my VAT returns ?
每个月,你必须提交增值税申报表增值税200覆盖的回报周期称为税收的时期。

你必须填写你已经在这期间收到的物资的详细信息,并支付你欠的总税税务总局或权利要求还款或信用卡,如果税欠你的。
下面覆盖的回报纳税期限的增值税申报和缴纳增值税必须达到纳税大户部在每月20天。
有迟交的收益和迟付或不付税的处罚。
Every month, you must file a VAT return Form VAT 200. The period covered by the return is called a Tax Period.
You have to fill in details of the supplies you have made and received in that period and pay the total tax you owe to the General Department of Taxation or claim a repayment or a credit if tax is owed to you.
Your VAT return and VAT payment must reach the Department of Large Taxpayer by 20th day of the month following the tax period covered by the return .
There are penalties for late filing of the return and for late payment or failure to pay the tax.

我什么时候开始收取增值税? When do I start to charge VAT ?
你应该开始保持增值税记录和由国家税务总局通知您的日期收取增值税给您的客户。这将是Registration.You品证书显示将不得不考虑来自这将是注意到登录证明书上你登记之日起增值税的日期。

You should start keeping VAT records and charging VAT to your customers from the date notified to you by the General Department of Taxation. This will be the date shown on your Certificate of Registration.You will have to account for VAT from the date on which you were registered which will be noted on your Certificate of Registration.

我需要什么记录,以保持增值税的目的? What records do I need to keep for VAT purpose ?

你必须把所有物资和购买您拨打和接听和增值税的覆盖您的增值税返回各个时期的总结记录。这就是所谓的“增值税帐户”。

如果你已经在企业,你会发现你的正常的业务记录,可适应给这个信息。
You must keep records of all supplies and purchases you make and receive and a summary of VAT for each period covered by your VAT returns. This is called a “ VAT Account ”.
If you are already in business, you will find that your normal business records can be adapted to give this information.