{"id":39930,"date":"2023-01-10T11:39:09","date_gmt":"2023-01-10T03:39:09","guid":{"rendered":"https:\/\/www.abesmoke.com\/?p=39930"},"modified":"2023-01-10T11:39:37","modified_gmt":"2023-01-10T03:39:37","slug":"99203ef49e","status":"publish","type":"post","link":"https:\/\/www.abesmoke.com\/en\/a\/39930","title":{"rendered":"\u5fb7\u56fd\u6d77\u5173\u901a\u77e5\u5bf9\u5df2\u4e0a\u5e02\u7535\u5b50\u70df\u8ffd\u6eaf\u5f81\u7a0e"},"content":{"rendered":"
\n
\n
\n
\n
<\/section>\n<\/section>\n
\n
<\/section>\n<\/section>\n<\/section>\n<\/section>\n

2022\u5e7412\u670828\u65e5\uff0c\u5fb7\u56fd\u6d77\u5173\u81f4\u4fe1\u901a\u77e5\u5f53\u5730\u7535\u5b50\u70df\u534f\u4f1a\u53ca\u7ecf\u6d4e\u7ecf\u8425\u8005\uff0c\u5bf92022\u5e747\u67081\u65e5\u4e4b\u524d\u4e0a\u5e02\u7684\u70df\u8349\u5236\u54c1\u66ff\u4ee3\u54c1(\u5373\u201c\u7535\u5b50\u70df\u201d)\u8fdb\u884c\u91cd\u65b0\u5f81\u7a0e\uff1a\u8981\u6c42\u672a\u5c65\u884c\u7f34\u7a0e\u4e49\u52a1\u7684\u7535\u5b50\u70df\u8fd4\u56de\u7a0e\u52a1\u4ed3\u5e93\uff0c\u7531\u6709\u6743\u83b7\u5f97\u7a0e\u7968\u7684\u4eba(\u5236\u9020\u5546\u3001\u8fdb\u53e3\u5546\u6216\u51fa\u4e8e\u5546\u4e1a\u76ee\u7684\u7684\u8d2d\u4e70\u8005)\u8fdb\u884c\u5370\u82b1\u7a0e\u7968\u52a0\u8d34\uff0c\u5c65\u884c\u8ffd\u6eaf\u5f81\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n

\u672c\u671f\u4e3a\u60a8\u4ecb\u7ecd\u8be5\u901a\u77e5\u51fd\u4e2d\u6d89\u53ca\u4ea7\u54c1\u6240\u6709\u8005\u5e94\u5c3d\u5feb\u5c65\u884c\u4e4b\u4e49\u52a1\u3002<\/span><\/p>\n

\n
\n
\n
\n
\n
\n
\n
\u201c\u65e7\u8d27\u201d\u7f34\u7a0e<\/strong><\/section>\n<\/section>\n<\/section>\n
a.\u6839\u636e\u300a\u70df\u8349\u7a0e\u6cd5\u300b(TabStG)\u7b2c1b\u6761\uff0c\u7535\u5b50\u70df\u5e94\u9075\u5b88TabStG\u53ca\u5176\u5b9e\u65bd\u6761\u4f8b\u7684\u7f34\u7a0e\u89c4\u5b9a\uff1b<\/span><\/p>\n

b.\u4ece2023\u5e742\u670813\u65e5\u8d77\uff0c\u5bf92022\u5e747\u67081\u65e5\u524d\u5df2\u7ecf\u4e0a\u5e02\u7684\u7535\u5b50\u70df(\u4ee5\u4e0b\u7b80\u79f0\u201c\u65e7\u8d27\u201d)\u4ee5\u53ca\u5728\u5f81\u7a0e\u533a\u57df\u5185\u6301\u65e0\u6548\u7a0e\u53f7\u7684\u6240\u6709\u7535\u5b50\u70df\u6309\u7167\u7535\u5b50\u70df\u9644\u52a0\u7a0e\u7387\u5f81\u7a0e\u3002<\/span><\/p>\n

 <\/p>\n

\n
\n
\u7f34\u7a0e\u6d41\u7a0b<\/strong><\/section>\n<\/section>\n<\/section>\n
a.\u8d38\u6613\u5546\u540c\u610f\u5176\u9009\u62e9\u7684\u7a0e\u52a1\u4ed3\u5e93\u6240\u6709\u8005\u6709\u6743\u83b7\u5f97\u65e7\u8d27\u91cd\u65b0\u5f81\u7a0e\u5370\u82b1\u7a0e\u7968\uff0c\u8be5\u7a0e\u52a1\u4ed3\u5e93\u6240\u6709\u8005\u5fc5\u987b\u5df2\u7ecf\u62e5\u6709\u8d38\u6613\u5546\u7a0e\u53f7\uff0c\u5e76\u627f\u62c5\u7a0e\u540e\u7684\u6240\u6709\u6743\u5229\u4e0e\u4e49\u52a1\uff1b<\/span><\/p>\n

b.\u65e7\u8d27\u987b\u57282023\u5e742\u670812\u65e5\u4e4b\u524d\u5f52\u8fd8\u81f3\u7a0e\u52a1\u4ed3\u5e93\uff0c\u4e14\u987b\u5728\u7a0e\u52a1\u4ed3\u5e93\u6240\u6709\u8005\u7684\u6240\u6709\u8bb0\u5f55\u7c3f(\u7a0e\u52a1\u4ed3\u5e93\u7c3f\u548c\u7a0e\u53f7\u7c3f)\u4e2d\u5f55\u5165\uff0c\u201c\u5907\u6ce8\u201d\u680f\u4e2d\u6ce8\u660e\u201c\u7a0e\u540e\u65e7\u8d27\u201d\u3002<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n

\n
\n
\n
\u8d34\u7968\u8981\u6c42<\/strong><\/section>\n<\/section>\n<\/section>\n
a.\u5fc5\u8981\u65f6\uff0c\u987b\u5148\u5728\u7a0e\u52a1\u4ed3\u5e93\u5bf9\u96f6\u552e\u5305\u88c5\u8fdb\u884c\u6539\u8fdb\uff0c\u53ea\u6709\u5728\u96f6\u552e\u5305\u88c5\u7b26\u5408TabStG\u8981\u6c42\u7684\u524d\u63d0\u4e0b\u624d\u80fd\u4f7f\u7528\u7a0e\u53f7\u8fdb\u884c\u540e\u7eed\u5f81\u7a0e\uff1b<\/span><\/p>\n

b.\u4e0d\u5f97\u4f7f\u7528\u5177\u6709\u591a\u4e2a\u5f00\u53e3\u70b9\u7684\u96f6\u552e\u5305\u88c5\uff0c\u5982\u679c\u96f6\u552e\u5305\u88c5\u5177\u6709\u7b2c\u4e8c\u5f00\u53e3\u70b9\uff0c\u987b\u5728\u8be5\u5f00\u53e3\u70b9\u5bf9\u96f6\u552e\u5305\u88c5\u8fdb\u884c\u5145\u5206\u7684\u7ef4\u4fee\uff0c\u5982\u5927\u9762\u79ef\u3001\u4e0d\u53ef\u62c6\u5378\u7684\u7c98\u5408\u6216\u901a\u8fc7\u8fde\u63a5\u4e0d\u53ef\u62c6\u5378\u5b89\u5168\u80f6\u5e26\u8fdb\u884c\u56fa\u5b9a\uff1b<\/span><\/p>\n

c.\u987b\u5728\u96f6\u552e\u5305\u88c5\u7684\u552f\u4e00\u5f00\u53e3\u70b9\u8d34\u4e0a\u5370\u82b1\u7a0e\u7968\uff0c\u5728\u4e0d\u660e\u663e\u635f\u574f\u5370\u82b1\u7a0e\u7968\u6216\u5305\u88c5\u7684\u524d\u63d0\u4e0b\u53bb\u9664\u65e0\u6548\u7a0e\u6807\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\n
\n
\u7a0e\u53f7\u83b7\u53d6<\/strong><\/section>\n<\/section>\n<\/section>\n
a.\u7a0e\u52a1\u4ed3\u5e93\u6240\u6709\u8005\u901a\u8fc7\u201c\u7b2c1619\u53f7\u7535\u5b50\u70df\u7eb3\u7a0e\u7a0e\u53f7\u7533\u62a5\u8868\u201d\u83b7\u5f97\u7a0e\u53f7\uff0c\u8be5\u8868\u4e13\u95e8\u9488\u5bf9\u7a0e\u540e\u7535\u5b50\u70df\u624b\u52a8\u586b\u5199\u7684\u7a0e\u52a1\u7b7e\u5b57\uff1b<\/span><\/p>\n

\u6ce8\uff1a\u4e0b\u8f7d\u94fe\u63a5 <\/span>\u6d77\u5173\u5728\u7ebf - \u6280\u672f\u901a\u77e5 - \u70df\u8349\u5236\u54c1\u66ff\u4ee3\u54c1(\u65e7\u8d27)\u7684\u540e\u7eed\u5f81\u7a0e (zoll.de)<\/span><\/span><\/p>\n

https:\/\/www.zoll.de\/SharedDocs\/Fachmeldungen\/Aktuelle-Einzelmeldungen\/2022\/vst_nachversteuerung_substitute.html<\/span><\/p>\n

b.\u901a\u8fc7\u90ae\u5bc4\u6216\u7535\u5b50\u626b\u63cf\u4ef6\u5f62\u5f0f\u5c06\u586b\u5199\u540e\u7684\u7533\u8bf7\u8868\u53d1\u81f3\u4ee5\u4e0b\u5730\u5740\u6216\u90ae\u7bb1\u4e2d\uff1a<\/span><\/p>\n

\u00a0 \u00a0\u5730\u5740Add.\uff1aHauptzollamt Bielefeld,<\/span><\/p>\n

\u00a0 \u00a0Sachgebiet B,\u00a0<\/span><\/p>\n

\u00a0 \u00a0Arbeitsgebiet Tabaksteuer und\u00a0<\/span>Steuer<\/span>zeichenstelle<\/span>\u00a0<\/span><\/p>\n

\u00a0 \u00a0Postfach 32 40<\/span><\/p>\n

\u00a0 \u00a032232 B\u00fcnde<\/span><\/p>\n

\u00a0 \u00a0\u90ae\u7bb1Mail\uff1apoststelle.steuerzeichen-<\/span>buend<\/span>e@zoll.bund.de<\/span><\/p>\n

c.\u5982\u679c\u4e0d\u80fd\u91cd\u65b0\u5f81\u7a0e\uff0c\u4e2a\u4eba\u4ea4\u6613\u8005\u987b\u57282023\u5e742\u670813\u65e5\u4e4b\u524d\u9500\u6bc1\u65e7\u8d27\u3002<\/span><\/p>\n

 <\/p>\n

\n
\n
\u7535\u5b50\u70df\u7a0e\u7387<\/strong><\/section>\n<\/section>\n<\/section>\n
\u6839\u636eTabStG\uff0c\u7535\u5b50\u70df\u7a0e\u7387\u6309\u4ee5\u4e0b\u65f6\u95f4\u70b9\u6267\u884c:<\/span><\/p>\n

a.\u4ece2022\u5e747\u67081\u65e5\u81f32023\u5e7412\u670831\u65e5\uff0c\u6bcf\u6beb\u53470.16\u6b27\u5143\uff1b<\/span><\/p>\n

b.\u4ece2024\u5e741\u67081\u65e5\u81f32024\u5e7412\u670831\u65e5\uff0c\u6bcf\u6beb\u53470.20\u6b27\u5143\uff1b<\/span><\/p>\n

c.\u4ece2025\u5e741\u67081\u65e5\u81f32025\u5e7412\u670831\u65e5\uff0c\u6bcf\u6beb\u53470.26\u6b27\u5143\uff1b<\/span><\/p>\n

d.\u4ece2026\u5e741\u67081\u65e5\u8d77\uff0c\u6bcf\u6beb\u53470.32\u6b27\u5143\u3002<\/span><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n

\u636e\u6089\uff0c\u8fd1\u671f\u8bb8\u591a\u7535\u5b50\u70df\u4e3b\u6d41\u8fdb\u53e3\u5e02\u573a\u90fd\u52a0\u5f3a\u4e86\u6d41\u901a\u6e20\u9053\u76d1\u7ba1\u529b\u5ea6\u4ee5\u4fdd\u62a4\u5e02\u573a\u6b63\u5e38\u79e9\u5e8f\uff0c\u5efa\u8bae\u76f8\u5173\u4f01\u4e1a\u5173\u6ce8\u76ee\u6807\u5e02\u573a\u4e4b\u5408\u89c4\u51fa\u53e3\u8981\u6c42\u3002<\/span><\/p>\n

<\/section>\n
<\/section>\n

\n

\u539f\u6587\u59cb\u53d1\u4e8e\u5fae\u4fe1\u516c\u4f17\u53f7\uff08\u7acb\u8baf\u68c0\u6d4b\u80a1\u4efd\uff09<\/p><\/blockquote>\n<\/div>","protected":false},"excerpt":{"rendered":"

2022\u5e7412\u670828\u65e5\uff0c\u5fb7\u56fd\u6d77\u5173\u81f4\u4fe1\u901a\u77e5\u5f53\u5730\u7535\u5b50\u70df\u534f\u4f1a\u53ca\u7ecf\u6d4e\u7ecf\u8425\u8005\uff0c\u5bf92022\u5e747\u67081\u65e5\u4e4b\u524d\u4e0a\u5e02\u7684\u70df\u8349\u5236\u54c1\u66ff\u4ee3\u54c1(\u5373\u201c\u7535\u5b50\u70df\u201d)\u8fdb\u884c\u91cd\u65b0\u5f81\u7a0e\uff1a\u8981\u6c42\u672a\u5c65\u884c\u7f34\u7a0e\u4e49\u52a1\u7684\u7535\u5b50\u70df\u8fd4\u56de\u7a0e\u52a1\u4ed3\u5e93\uff0c\u7531\u6709\u6743\u83b7\u5f97\u7a0e\u7968\u7684\u4eba(\u5236\u9020\u5546\u3001 …<\/p>","protected":false},"author":2,"featured_media":39931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-39930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts\/39930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/comments?post=39930"}],"version-history":[{"count":0,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts\/39930\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/media\/39931"}],"wp:attachment":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/media?parent=39930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/categories?post=39930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/tags?post=39930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}