稅項

稅項 有很多種類，應用情況可以有很大差異，主要取決於公司的本地化設定。為了確保準確記錄稅項，Odoo 的稅務引擎支援各種用途及計算方式。

預設稅項

Default taxes define which taxes are automatically selected when creating a new product. They are also used to prefill the Taxes field when adding a new line on an invoice in Accounting Firms mode.

要更改 預設稅項 ，請前往 會計 ‣ 配置 ‣ 設定 ‣ 稅項 ‣ 預設稅項，為預設銷售稅及採購稅選擇適用的稅項，然後按一下 儲存。

備註

預設稅項 會根據建立資料庫時選擇的國家/地區，由系統自動設置，或在為公司設置 財政本地化套裝 時自動設置。

Activate taxes from the list view

你的 財政本地化套裝 已為資料庫預先配置你公司所在國家/地區的大部份適用銷售稅項。不過，只有少數稅種會預設啟動。要啟動與你的業務相關的稅種，請前往 會計 ‣ 配置 ‣ 稅項，在 啟動 直欄下啟用切換按鈕。

配置

要編輯或建立 稅項 ，請前往 會計 ‣ 配置 ‣ 稅項 並開啟一個稅項，或按一下 新增。

基本選項

稅項名稱

稅項名稱 會在 銷售單 、 發票 、產品表單等的 稅項 欄位中，向後台使用者顯示。

稅項計算

The Tax Computation field determines how the tax amount is computed from the sales price. The following options are available:

• Group of Taxes: a combination of several other taxes

• Fixed: a fixed amount

• Percentage of Price: a percentage of the tax-excluded sales price

• Percentage of Price Tax Included: a percentage of the tax-included total

• Python Code: a custom user-defined formula

Group of taxes

稅項由多個子稅項組成。你可按需要加入任何數目的稅項，並按你設定的順序套用。

重要

Make sure the tax sequence is correct, as the display order determines the application order and may affect tax computation, particularly if a tax affects the base of subsequent taxes.

Fixed

The tax has a fixed amount in the default currency. The amount remains the same per unit, regardless of the sales price.

The computation is \(\text{tax amount} = \text{fixed tax amount} \times \text{quantity}\).

Example

A product has a sales price of $1000, and we apply a $10 Fixed tax. We then have:

產品售價	未連稅價格	稅項	總計
1,000	1,000	10	1,010.00

Percentage of price

The tax rate is a percentage of the tax-excluded subtotal.

The exact tax computation depends on the Included in Price field, which determines whether the sales price should be treated as tax-excluded or tax-included:

Tax-excludedTax-included

If Included in Price is disabled, the computation is \(\text{tax amount} = \text{sales price} \times \text{tax rate}\).

Example

A product has a sales price of $1000, and we apply a 10% Percentage of Price tax that is not Included in Price. We then have:

產品售價	未連稅價格	稅項	總計
1,000	1,000	100	1,100.00

Percentage of price tax included

重要

This tax computation is rarely used and only useful in countries (e.g., Brazil, Bolivia) that quote tax rates as a percentage of the tax-included total. For the more common need to compute tax amounts from a tax-included price, use the Percentage of Price tax computation with the Included in Price option.

The tax rate is a percentage of the tax-included total.

The exact tax computation depends on the Included in Price field, which determines whether the sales price should be treated as tax-excluded or tax-included:

Tax-excludedTax-included

If Included in Price is disabled, the computation is \(\text{tax amount} = \text{sales price} \times \frac{\text{tax rate}}{1 - \text{tax rate}}\).

Example

A product has a sales price of $1000, and we apply a 10% Percentage of Price Tax Included tax that is not Included in Price. We then have:

產品售價	未連稅價格	稅項	總計
1,000	1,000	111.11	1,111.11

Note that the real tax rate in terms of the tax-excluded price is \(\frac{111.11}{1000} = 11.111\%\).

Python code

重要

If a tax can be expressed as a multiple of the quantity of the product to which it applies, it can be defined as a Fixed tax. Doing so is strongly recommended over defining a Python Code tax.

A tax defined as Python Code consists of two snippets of Python code that are executed in a local environment that can access the unit price, quantity, product, and partner. Python Code defines the amount of the tax, and Applicable Code defines whether the tax is applied. Enter a formula for each field at the bottom of the Definition tab.

Example

A product has a sales price of $1000, and we apply a Python Code tax with the following configuration:

• Python Code: result = price_unit * 0.10 and

• Applicable Code: result = True.

We then have:

產品售價	未連稅價格	稅項	總計
1,000	1,000	100	1,100.00

啟用

只限 生效 稅項才可加入至新增文件中。

重要

你不可刪除已經套用的稅項。相反，你可停用它們，防止將來有人使用。

備註

此欄位可在 列表檢視畫面 修改。

稅項類型

稅項類型 決定稅項如何套用，也限制其顯示的位置。

• 銷售 ：客戶發票、產品客戶稅項等。

• 採購 ：供應商賬單、產品供應商稅項等。

• 無

小訣竅

若想將稅項放在 稅項組別 中，但不想與其他銷售稅或採購稅一併列出，可選擇 無 。

稅項範圍

若使用 稅項範圍 ，會限制稅項只可套用至特定種類的產品，可以是 商品 或 服務 。

定義分頁

將應稅基準金額或計算稅額的百分比，精確分配至多個賬戶及稅務網格。

• 基於 ：

  • 基數：發票資料行的價格

  • 稅項百分比 %：計算得出稅額的某個百分比。

• 賬戶 ：若有設定，會記錄一項額外的日記賬項目。

• 稅項網格 ：用於根據你所在國家/地區的法規，自動生成 稅務報告。

進階選項分頁

發票上標籤

稅項標籤會在每個發票資料行的 稅項 欄中顯示。 前端 使用者可在匯出發票、客戶門戶網站等，看見此標籤。

稅項組別

為稅項選擇所屬的 稅項組別 。稅項組別名稱會在匯出發票及客戶門戶網站的 總計 資料行上方顯示。

稅項組別包括同一稅項不同的運算結果。如果你要根據 財務規則 的不同，以不同方式記錄同一稅項，此功能可能很有用。

Example

在上述例子中， 0% EU S 稅項是針對歐洲共同體內部的客戶，將金額記錄至特定賬戶及稅項網格中。不過，對客戶而言，稅率仍是 0%。這就是標籤顯示為 0% EU S、總計 資料行上方的稅項組別名稱顯示為 增值稅 0% 的原因。

重要

稅項可以有三個不同的標籤，每個都有特定用途。請參閱下表，看看它們的顯示位置。

稅項名稱	發票上標籤	稅項組別
後端	匯出發票中，在 稅項 直欄	匯出發票中，在 總計 資料行上方

包括在分析成本中

啟動此選項後，稅項將分配至與發票資料行相同的 分析賬戶 。

包括在價格中

With this option activated, the tax will treat the sales price on which it is applied as a total including the tax amount. The tax computation will split the sales price into a base amount and a tax amount. This makes it suitable for B2C sales in most countries where prices are quoted tax-inclusive.

總計 = 銷售價格 = 計算得出的未連稅價格 + 稅款

Example

A product has a sales price of $1000, and we apply a 10% Percentage of Price tax with Included in Price. We then have:

產品售價	未連稅價格	稅項	總計
1,000	909.09	90.91	1,000.00

備註

For a guide on configuring tax-excluded and tax-included prices for B2B and B2C customers, see B2B（不連稅）及 B2C（連稅）定價.

影響後續稅項的計算基數

If this setting is enabled, any subsequent tax applied on the same product line that has Base affected by preceding taxes will be based on a modified sales price. The exact behavior depends on whether the tax with Affect base of subsequent taxes is 包括在價格中 or not.

Tax-excludedTax-included

If Included in Price is disabled, subsequent taxes with Base affected by preceding taxes will be based on a modified sales price equal to the original sales price plus the tax amount.

Example

A product has a sales price of $1000, and we apply a 10% Percentage of Price tax with Affect base of subsequent taxes. Any subsequent tax with Base affected by preceding taxes will be based on a modified sales price of $1100.

This setting is considered any time multiple taxes are applied to the same product line, whether via a group of taxes or multiple taxes added directly to a product line.

警告

為產品資料行加入稅項的順序，不會影響計算金額的方式。如果直接在產品資料行上加入稅項，只有稅項序列會影響它們的套用順序。

要為序列重新排序，請前往 會計 ‣ 配置 ‣ 稅項 ，然後拖放稅項名稱旁邊的把手，將資料行重新排序。

Base affected by preceding taxes

This setting, which is only visible in developer mode, determines whether any previous tax that affects the base of subsequent taxes will modify the sales price that this tax is based on.

備註

Taxes with Included in Price always behave as if this setting is enabled.

額外稅項

「額外稅項」含義較廣闊，泛指政府徵收的標準或基本稅項以外的其他稅項。這些額外稅項可以是： 奢侈 稅、 環境 稅、 進口 或 出口關稅 等。

備註

不同國家/地區計算這些稅款的方法，都各有不同。建議你查閱所在國家/地區的相關法規，以了解如何為公司計算這些稅款。

To compute an extra tax in Odoo, create a tax, enter a tax name, select a Tax Computation, set an Amount, and in the Advanced Options tab, enable Affect Base of Subsequent Taxes. Then, drag and drop the taxes in the order they should be computed.

Example

• 在比利時，環境稅的計算算式為： (產品價格 + 環境稅) × 銷售稅 。因此，在計算順序中，環境稅必須放在 早於 銷售稅的位置。

• 在我們的例子中，我們建立了 5% 的環境稅（Ecotax），並將它放在比利時 21% 基礎稅之前。

也參考

• 財務規則（稅項及賬戶配對）

• B2B（不連稅）及 B2C（連稅）定價

• TaxCloud集成

• 退税（增值税申报）

• 現金收付制稅項
• 預扣稅
• 增值稅號碼驗證（VIES）
• 財務規則（稅項及賬戶配對）
• AvaTax 整合功能
  • 使用 AvaTax
  • Avalara (Avatax) 门户网站
• TaxCloud集成
• 歐盟共同體內部跨境銷售
• B2B（不連稅）及 B2C（連稅）定價