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Maker 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decoding=\"async\" class=\"aligncenter size-full wp-image-7109\" src=\"\/wp-content\/uploads\/2025\/01\/Lisaslaw003-Banner.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"7109\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2192\u7535\u5b50\u70df\u65b0\u89c4\u518d\u5347\u7ea7\uff1a\u5546\u5bb6\u52a1\u5fc5\u5173\u6ce8\u6700\u65b0\u53d8\u5316<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u968f\u7740\u82f1\u56fd\u7535\u5b50\u70df\u4ea7\u54c1\u7a0e\uff08Vaping Products Duty\uff09\u6b63\u5f0f\u5b9e\u65bd\u65e5\u671f\u4e34\u8fd1\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u4e8e2026\u5e746\u670811\u65e5\u66f4\u65b0\u4e86\u76f8\u5173\u6307\u5f15\uff0c\u8fdb\u4e00\u6b65\u660e\u786e\u4f01\u4e1a\u5728\u65b0\u5236\u5ea6\u4e0b\u9700\u8981\u5c65\u884c\u7684\u4e49\u52a1\u3002\u6b64\u6b21\u66f4\u65b0\u867d\u7136\u5e76\u672a\u6539\u53d8\u653f\u7b56\u6846\u67b6\uff0c\u4f46\u591a\u9879\u5173\u952e\u7ec6\u8282\u5f97\u5230\u6f84\u6e05\uff0c\u8fdd\u89c4\u98ce\u9669\u4e5f\u53d8\u5f97\u66f4\u52a0\u660e\u786e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b64\u6b21\u66f4\u65b0\u6700\u5927\u7684\u4eae\u70b9\u4e4b\u4e00\uff0c\u662fHMRC\u8be6\u7ec6\u8bf4\u660e\u4e86\u4f55\u79cd\u60c5\u51b5\u4e0b\u4f1a\u89e6\u53d1\u5904\u7f5a\u63aa\u65bd\u3002\u5bf9\u4e8e\u751f\u4ea7\u5546\u3001\u8fdb\u53e3\u5546\u3001\u4ed3\u50a8\u7ecf\u8425\u8005\u4ee5\u53ca\u4f9b\u5e94\u94fe\u4e2d\u7684\u5176\u4ed6\u76f8\u5173\u4f01\u4e1a\u800c\u8a00\uff0c\u5982\u679c\u672a\u6309\u7167\u89c4\u5b9a\u7533\u8bf7\u6279\u51c6\u3001\u6b63\u786e\u4f7f\u7528\u7a0e\u7968\u3001\u4fdd\u5b58\u76f8\u5173\u8bb0\u5f55\u6216\u9075\u5b88\u7a0e\u52a1\u8981\u6c42\uff0c\u90fd\u6709\u53ef\u80fd\u9762\u4e34\u7f5a\u6b3e\u6216\u5176\u4ed6\u6267\u6cd5\u63aa\u65bd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0e\u6b64\u540c\u65f6\uff0cHMRC\u8fd8\u66f4\u65b0\u4e86\u6709\u5173\u5ba1\u6279\u7533\u8bf7\u7a0b\u5e8f\u7684\u6307\u5f15\uff0c\u5e2e\u52a9\u4f01\u4e1a\u66f4\u6e05\u695a\u5730\u4e86\u89e3\u5982\u4f55\u83b7\u5f97\u76f8\u5173\u6388\u6743\u3002\u6b64\u5916\uff0c\u5bf9\u4e8e\u5df2\u7ecf\u8d34\u6709\u7a0e\u7968\u5e76\u8ba1\u5212\u4f9b\u5e94\u81f3\u82f1\u56fd\u5e02\u573a\u7684\u7535\u5b50\u70df\u4ea7\u54c1\uff0c\u653f\u5e9c\u4e5f\u63d0\u4f9b\u4e86\u8fdb\u4e00\u6b65\u8bf4\u660e\uff0c\u4ee5\u907f\u514d\u4f01\u4e1a\u5728\u8de8\u5883\u4f9b\u5e94\u548c\u5e93\u5b58\u7ba1\u7406\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u5408\u89c4\u95ee\u9898\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53e6\u4e00\u9879\u503c\u5f97\u5173\u6ce8\u7684\u53d8\u5316\u662f\u5173\u4e8e\u201c\u8fc7\u6e21\u671f\u7a0e\u7968\uff08transitional stamps\uff09\u201d\u7684\u89c4\u5b9a\u3002\u8bb8\u591a\u4f01\u4e1a\u76ee\u524d\u6b63\u5904\u4e8e\u65b0\u65e7\u5236\u5ea6\u4ea4\u66ff\u9636\u6bb5\uff0cHMRC\u6b64\u6b21\u66f4\u65b0\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u54ea\u4e9b\u4ea7\u54c1\u53ef\u4ee5\u7ee7\u7eed\u4f7f\u7528\u8fc7\u6e21\u671f\u5b89\u6392\uff0c\u4ee5\u53ca\u5982\u4f55\u786e\u4fdd\u73b0\u6709\u5e93\u5b58\u80fd\u591f\u5408\u6cd5\u9500\u552e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b64\u5916\uff0c\u653f\u5e9c\u8fd8\u7279\u522b\u6f84\u6e05\u4e86\u975e\u5546\u4e1a\u9500\u552e\u7528\u9014\u7535\u5b50\u70df\u4ea7\u54c1\u7684\u9002\u7528\u89c4\u5219\uff0c\u4f8b\u5982\u7528\u4e8e\u6d4b\u8bd5\u3001\u7814\u7a76\u6216\u5c55\u793a\u7684\u4ea7\u54c1\u662f\u5426\u9700\u8981\u9075\u5b88\u7a0e\u7968\u8981\u6c42\u3002\u8fd9\u4e3a\u76f8\u5173\u4f01\u4e1a\u548c\u884c\u4e1a\u53c2\u4e0e\u8005\u63d0\u4f9b\u4e86\u66f4\u660e\u786e\u7684\u5408\u89c4\u4f9d\u636e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u968f\u7740\u7535\u5b50\u70df\u4ea7\u54c1\u7a0e\u5236\u5ea6\u9010\u6b65\u843d\u5730\uff0c\u82f1\u56fd\u7535\u5b50\u70df\u884c\u4e1a\u6b63\u8fdb\u5165\u4e00\u4e2a\u76d1\u7ba1\u66f4\u4e25\u683c\u3001\u6267\u6cd5\u66f4\u900f\u660e\u7684\u65b0\u9636\u6bb5\u3002\u5bf9\u4e8e\u76f8\u5173\u5546\u5bb6\u800c\u8a00\uff0c\u73b0\u5728\u6700\u91cd\u8981\u7684\u4e0d\u662f\u7b49\u5f85\u653f\u7b56\u6b63\u5f0f\u751f\u6548\uff0c\u800c\u662f\u5c3d\u5feb\u5ba1\u67e5\u73b0\u6709\u4e1a\u52a1\u6d41\u7a0b\u3001\u5e93\u5b58\u5b89\u6392\u548c\u7a0e\u52a1\u5408\u89c4\u63aa\u65bd\u3002\u63d0\u524d\u4e86\u89e3\u6700\u65b0\u8981\u6c42\u5e76\u505a\u597d\u51c6\u5907\uff0c\u624d\u80fd\u907f\u514d\u672a\u6765\u56e0\u7a0b\u5e8f\u9519\u8bef\u6216\u7406\u89e3\u504f\u5dee\u800c\u9762\u4e34\u4e0d\u5fc5\u8981\u7684\u5904\u7f5a\u548c\u7ecf\u8425\u98ce\u9669\u3002\u5982\u679c\u60a8\u5bf9\u6b64\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6b22\u8fce\u968f\u65f6\u54a8\u8be2\u4e3d\u838e\u5546\u6cd5\u90e8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2192180\u4ebf\u82f1\u9551\u5927\u5355\u843d\u5730\uff1a\u65e5\u672c\u8d44\u672c\u52a0\u7801\u82f1\u56fd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u56fd\u4e0e\u65e5\u672c\u5ba3\u5e03\u8fbe\u6210\u603b\u989d\u9ad8\u8fbe180\u4ebf\u82f1\u9551\u7684\u6295\u8d44\u5408\u4f5c\u534f\u8bae\uff0c\u4e3a\u82f1\u56fd\u7ecf\u6d4e\u6ce8\u5165\u4e00\u5242\u5f3a\u5fc3\u9488\u3002\u82f1\u56fd\u9996\u76f8\u65af\u5854\u9ed8\u4e0e\u65e5\u672c\u9996\u76f8\u9ad8\u5e02\u65e9\u82d7\u5728\u4f26\u6566\u4f1a\u6664\u540e\u5171\u540c\u8868\u793a\uff0c\u53cc\u65b9\u5c06\u5f00\u542f\u201c\u65b0\u65f6\u4ee3\u5408\u4f5c\u201d\uff0c\u8fdb\u4e00\u6b65\u6df1\u5316\u4e24\u56fd\u5728\u80fd\u6e90\u3001\u91d1\u878d\u3001\u79d1\u6280\u548c\u57fa\u7840\u8bbe\u65bd\u9886\u57df\u7684\u6218\u7565\u4f19\u4f34\u5173\u7cfb\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6839\u636e\u82f1\u56fd\u653f\u5e9c\u516c\u5e03\u7684\u4fe1\u606f\uff0c\u65e5\u672c\u4f01\u4e1a\u672a\u6765\u6570\u5e74\u8ba1\u5212\u5411\u82f1\u56fd\u6295\u8d44\u8d85\u8fc790\u4ebf\u82f1\u9551\uff0c\u7528\u4e8e\u57fa\u7840\u8bbe\u65bd\u5efa\u8bbe\u3001\u623f\u5730\u4ea7\u5f00\u53d1\u53ca\u91d1\u878d\u670d\u52a1\u9886\u57df\uff1b\u540c\u65f6\uff0c\u8fd8\u6709\u9ad8\u8fbe90\u4ebf\u82f1\u9551\u7684\u8d44\u91d1\u5c06\u6295\u5411\u82f1\u56fd\u6d77\u4e0a\u98ce\u7535\u9879\u76ee\uff0c\u652f\u6301\u82f1\u56fd\u7eff\u8272\u80fd\u6e90\u8f6c\u578b\u5e76\u521b\u9020\u6570\u4ee5\u4e07\u8ba1\u7684\u5c31\u4e1a\u673a\u4f1a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53c2\u4e0e\u6295\u8d44\u7684\u4f01\u4e1a\u5305\u62ec\u4e09\u83f1\u5730\u4ea7\uff08Mitsubishi Estate\uff09\u3001\u4e09\u4e95\u4e0d\u52a8\u4ea7\uff08Mitsui Fudosan\uff09\u4ee5\u53ca\u91ce\u6751\u4e0d\u52a8\u4ea7\uff08Nomura Real 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