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https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2192 \u96c7\u5458\u7535\u52a8\u6c7d\u8f66\u7684\u7a0e\u6536\u62b5\u514d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u9664\u4e86\u7b2c\u4e00\u5e74\u7684\u7a0e\u52a1\u6d25\u8d34\u4e4b\u5916\uff0c\u5176\u5b9e\u4f01\u4e1a\u662f\u53ef\u4ee5\u4e3a\u8001\u677f\u548c\u96c7\u5458\u901a\u8fc7\u6c7d\u8f66\u798f\u5229\u7684\u65b9\u5f0f\u8fdb\u884c\u5927\u5e45\u5ea6\u5730\u51cf\u7a0e\u3002\u4f46\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u4e0d\u9002\u7528\u4e8e\u72ec\u8d44\u4f01\u4e1a\uff08sole traders\uff09\u548c\u5408\u4f19\u4f01\u4e1a\uff08partnership business\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4f01\u4e1a\u4e3a\u5458\u5de5\u63d0\u4f9b\u6c7d\u8f66\u4f5c\u4e3a\u798f\u5229\uff0c\u90a3\u4e48\u9009\u62e9\u5168\u7535\u52a8\u6c7d\u8f66\u53ef\u4ee5\u51cf\u5c11\u5bf9\u5458\u5de5\u7684\u5f81\u6536\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u6b3e\u3002\u57282021\/22\u5e74\u5ea6\u7684\u51cf\u514d\u7a0e\u989d\u4e3a\u6c7d\u8f66\u4ef7\u503c\u76841%\uff0c\u57282022\/23\u5e74\u5ea6\u5c06\u4f1a\u589e\u52a0\u52302%\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u4e00\u4e2a\u9700\u8981\u8d1f\u62c5\u9ad8\u7a0e\u7387\uff0840%\uff09\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u96c7\u5458\u6765\u8bf4\uff0c\u5982\u679c\u4ece2022\u5e744\u6708\u5f00\u59cb\u4e3a\u5176\u63d0\u4f9b\u6c7d\u8f66\u798f\u5229\uff0c\u90a3\u4e48\u8282\u7a0e\u7684\u6548\u679c\u8fd8\u662f\u975e\u5e38\u660e\u663e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4e3d\u838e\u4e3a\u5458\u5de5\u8d2d\u7f6e\u4e86\u4e00\u8f86\u4ef7\u503c4\u4e07\u82f1\u9551\u7684\u5168\u65b0\u7535\u52a8\u6c7d\u8f66\u4f5c\u4e3a\u798f\u5229\uff0c\u90a3\u4e48\u7eb3\u7a0e\u989d\u5c06\u4f1a\u662f40%*(2%*\u00a340,000)= \u00a3320\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u800c\u4f01\u4e1a\u6240\u9700\u8981\u7f34\u7eb3\u7684\u96c7\u4e3bNI\u8d39\u7528\u4ec5\u4e3a15.05%*(2%*\u00a340,000) = \u00a3120.4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4e3d\u838e\u4e3a\u5458\u5de5\u8d2d\u7f6e\u4e00\u8f86\u4e8c\u6c27\u5316\u78b3\u6392\u653e\u91cf\u8d85\u8fc7160g\/km\u7684\u6c7d\u8f66\uff0c\u90a3\u4e48\u7eb3\u7a0e\u989d\u5c06\u4f1a\u662f40%*(37%*\u00a340,000)= \u00a35,920\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u800c\u4f01\u4e1a\u6240\u9700\u8981\u7f34\u7eb3\u7684\u96c7\u4e3bNI\u8d39\u7528\u4e3a15.05%*(37%*\u00a340,000) = \u00a32,227.4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ece\u4e0a\u8ff0\u4e24\u4e2a\u4f8b\u5b50\u7684\u4e2d\u6211\u4eec\u53ef\u4ee5\u53d1\u73b0\uff0c\u5bf9\u4e8e\u4e00\u4e2a\u9ad8\u7a0e\u7387\uff0840%\u7a0e\u7387\uff09\u7684\u7eb3\u7a0e\u96c7\u5458\u6765\u8bf4\uff0c\u5982\u679c\u8d2d\u7f6e\u4e00\u53f0\u5168\u65b0\u7684\u6c7d\u8f66\u4f5c\u4e3a\u5458\u5de5\u798f\u5229\uff0c\u96c7\u5458\u5c06\u4f1a\u8282\u77015,600\u82f1\u9551\u7684\u7a0e\u91d1\uff0c\u96c7\u4e3b\u5c06\u8282\u77012,107\u82f1\u9551\u7684\u96c7\u4e3bNI\u8d39\u7528\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u5bf9\u4e8e\u4f01\u4e1a\u548c\u5458\u5de5\u6765\u8bf4\uff0c\u662f\u4e00\u4e2a\u975e\u5e38\u5927\u7684\u7a0e\u6536\u51cf\u514d\u3002\u4f5c\u4e3a\u96c7\u4e3b\uff0c\u5982\u679c\u60f3\u4e3a\u5458\u5de5\u63d0\u4f9b\u76f8\u5173\u798f\u5229\u7684\u8bdd\uff0c\u5176\u5b9e\u4e0d\u5e94\u8be5\u5ffd\u89c6\u7535\u52a8\u6c7d\u8f66\u6240\u5e26\u6765\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2192 \u7535\u52a8\u8d27\u8f66\u4e5f\u6709\u62b5\u514d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ece2021\u5e744\u6708\u8d77\uff0c\u9a7e\u9a76\u5168\u7535\u52a8\u8d27\u8f66\u7684\u96c7\u5458\u6216\u662f\u8463\u4e8b\u4e0d\u4f1a\u4ea7\u751f\u76f8\u5173\u7684\u7a0e\u6536\u8d39\u7528\uff0c\u5373\u4fbf\u662f\u4ed6\u4eec\u79c1\u4eba\u4f7f\u7528\u516c\u53f8\u7684\u7535\u52a8\u8d27\u8f66\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u4e00\u4e2a\u7eb3\u7a0e\u989d\u4e3a40%\u7684\u96c7\u5458\u6216\u8463\u4e8b\u6765\u8bf4\uff0c\u57282021\/22\u5e74\u5ea6\uff0c\u4f7f\u7528\u4e00\u8f86\u4f20\u7edf\u6c7d\u6cb9\u8d27\u8f66\u5e76\u7528\u4e8e\u79c1\u4eba\u7528\u9014\u7684\u7a0e\u6536\u989d\u662f1,400\u82f1\u9551\uff08\u00a33,500*40%\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u6539\u7528\u5168\u7535\u52a8\u8d27\u8f66\uff0c\u90a3\u4e48\u7a0e\u70b9\u5c06\u4f1a\u964d\u81f30%\uff0c\u4e5f\u5c31\u662f\u76f4\u63a5\u8282\u7701\u4e861,400\u82f1\u9551\u7684\u7a0e\u6536\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u8fc7\uff0c\u8fd9\u4e00\u9879\u7a0e\u6536\u62b5\u514d\u7684\u4f7f\u7528\u8303\u56f4\u5e76\u4e0d\u662f\u975e\u5e38\u5e7f\u6cdb\uff0c\u56e0\u4e3a\u5e76\u4e0d\u662f\u6240\u6709\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u8d2d\u7f6e\u8d27\u8f66\u8fdb\u884c\u5546\u4e1a\u6d3b\u52a8\uff0c\u6240\u4ee5\u76f8\u5bf9\u6765\u8bf4\u80fd\u591f\u9002\u7528\u7684\u8303\u56f4\u5e76\u4e0d\u662f\u5f88\u5927\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u6709\u8fd0\u8f93\u9700\u6c42\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u4ecd\u53ef\u4ee5\u4e00\u4e2a\u503c\u5f97\u8003\u8651\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10778\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"10778\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business.png 2050w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-300x114.png 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-1024x390.png 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-768x292.png 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2022\/02\/Chinese-Business-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" 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