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駐英國(guó)代表處發(fā)布</span> </i> <i class="info-text">來源：<span>呂曉飛</span> </i> <div id="cfhcldxcbdy" class="social-share bshare-custom" data-initialized="true"> <a class="social-share-icon icon-weibo"></a> <a href="javascript:;" class="social-share-icon icon-wechat"></a> </div> </div> </div> <div id="cfhcldxcbdy" class="news-content"> <p></p><p style="text-indent: 2em; text-align: left; line-height: 24px; font-size: 16px; font-family: Microsoft YaHei; background-color: rgb(255, 255, 255); color: rgb(51, 51, 51); margin-bottom: 8.5px; font-weight: normal;"><span lang="ZH-CN">根據(jù)</span><span lang="EN-US">1994</span><span lang="ZH-CN">年《增值稅法》第</span><span lang="EN-US">39</span><span lang="ZH-CN">條和</span><span lang="EN-US">1995</span><span lang="ZH-CN">年《增值稅條例》</span><span lang="EN-US">(SI 1995/2518)</span><span lang="ZH-CN">第二十一部分</span><span lang="EN-US">(</span><span lang="ZH-CN">《增值稅條例》</span><span lang="EN-US">)</span><span lang="ZH-CN">，海外非歐盟企業(yè)可以向</span><span lang="EN-US">HMRC</span><span lang="ZH-CN">申請(qǐng)退還英國(guó)增值稅。提出該要求有一定的條件，包括向英國(guó)稅務(wù)海關(guān)總署</span><span lang="EN-US">(HMRC)</span><span lang="ZH-CN">提供由企業(yè)所在地稅務(wù)機(jī)關(guān)出具的企業(yè)身份證明，并在規(guī)定年度結(jié)束后的</span><span lang="EN-US">6</span><span lang="ZH-CN">個(gè)月內(nèi)提交該要求，以及該證明和其他文件。</span><span lang="EN-US"></span></p><p style="text-indent: 2em; text-align: left; line-height: 24px; font-size: 16px; font-family: Microsoft YaHei; background-color: rgb(255, 255, 255); color: rgb(51, 51, 51); margin-bottom: 8.5px; font-weight: normal;"><span lang="ZH-CN">對(duì)于從</span><span lang="EN-US">2019</span><span lang="ZH-CN">年</span><span lang="EN-US">7</span><span lang="ZH-CN">月</span><span lang="EN-US">1</span><span lang="ZH-CN">日至</span><span lang="EN-US">2020</span><span lang="ZH-CN">年</span><span lang="EN-US">6</span><span lang="ZH-CN">月</span><span lang="EN-US">30</span><span lang="ZH-CN">日的規(guī)定年度，該期限被延長(zhǎng)了兩次。英國(guó)稅務(wù)海關(guān)總署</span><span lang="EN-US">(HMRC)</span><span lang="ZH-CN">已經(jīng)宣布，從現(xiàn)在開始，它將允許海外企業(yè)在特定的特殊情況下有更多的時(shí)間提交有效的身份證明，這些情況需是由官方機(jī)構(gòu)不能及時(shí)簽發(fā)證明的一次性不可避免事件引起的。例如：全球大流行病、全國(guó)性流行病、國(guó)家緊急情況和政府停擺。</span><span lang="EN-US"></span></p><p style="text-indent: 2em; text-align: left; line-height: 24px; font-size: 16px; font-family: Microsoft YaHei; background-color: rgb(255, 255, 255); color: rgb(51, 51, 51); margin-bottom: 8.5px; font-weight: normal;"><span lang="ZH-CN">英國(guó)稅務(wù)海關(guān)總署</span><span lang="EN-US">(HMRC)</span><span lang="ZH-CN">希望在證明簽發(fā)后的合理時(shí)間內(nèi)</span><span lang="EN-US">(</span><span lang="ZH-CN">通常在</span><span lang="EN-US">30</span><span lang="ZH-CN">天內(nèi)</span><span lang="EN-US">)</span><span lang="ZH-CN">向其提供該證明，并可能要求提供延遲獲得證明的證據(jù)</span><span lang="EN-US">(</span><span lang="ZH-CN">以及及時(shí)提交申請(qǐng)的證據(jù)</span><span lang="EN-US">)</span><span lang="ZH-CN">。它還希望所有其他索賠文件都能在截止日期前提交。</span><span lang="EN-US"></span></p><p style="text-indent: 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