自动销售税表
客户需要其购物车能够自动检索并保持最新的销售税表,至少适用于美国,最好是与美国签订税收协定的所有国家/地区。这是一个合理的要求吗?托管解决方案很好。
A client needs the ability for their shopping cart to automatically retrieve and keep up to date sales tax tables for at least the US, and preferably all countries with which the US has tax treaties. Is this a reasonable requirement? Hosted solutions are fine.
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一种选择可能是根本不征收销售税。亚马逊和 NewEgg 等在线零售商则不然。当然,请先咨询会计师和/或税务律师,看看这是否合法。
我强烈建议不要建立自己的销售税系统。复杂性是巨大的:
在美国,处理销售税
几乎每个政府
管辖权。建立一个数据库
销售税数据,您必须
了解每个领域的适用法律
州、一些县和市,以及
为诸如此类的事情设立的“特殊”征税区
图书馆、体育场馆和公共交通
系统。
您必须更新此内容
每天数据库,因为任何
这些司法管辖区之一可以颁布,
修改或废除税收法规
随时。
你必须弄清楚
所有这些的“三角测量”规则
司法管辖区。假设我住在亚利桑那州
并从网上购买东西
科罗拉多州。我已发货
从科罗拉多州到德克萨斯州。哪个
管辖区征收销售税吗?这
答案取决于所有国家的税法
三个状态,这可能会矛盾
彼此。
如果您针对给定的征收销售税
管辖权并将其转交给他们,
您可以通过以下方式接受税务审计
该管辖权。鉴于所有
上面列出的复杂性,如果您
建立您自己的销售税数据库,
你会相信它吗?
税务审计?
我最近与一位客户合作,该客户同时购买了 iVAT(针对欧洲)和 Vertex(适用于美国)销售税系统。将它们集成到我客户的产品中强调了整个过程的复杂性,以及让第三方为您完成工作是多么美好。与美国系统相比,欧洲的各种增值税税制较为简单。在美国,许多地方都有不止一种适用的销售税。加州有些地方有五个!
简而言之,如果不是绝对必要的话,不要征税。否则,购买——不要建造。
One option may be to not collect sales tax at all. Online retailers like Amazon and NewEgg don't. Of course, check first with an accountant and/or tax lawyer to see if that's legal.
I strongly recommend against building your own sales tax system. The complexities are enormous:
In the U.S., sales taxes are handled
by almost every government
jurisdiction. To build a database of
sales tax data, you would have to
know the applicable laws for every
state, some counties and cities, and
"special" taxing districts established for things like
libraries, sports stadiums and public transportation
systems.
You would have to update this
database on a daily basis, since any
one of those jurisdictions can enact,
modify or repeal taxing regulations
at any time.
You would have to figure out the
"triangulation" rules for all of those
jurisdictions. Say I live in Arizona
and purchase something online from
Colorado. I have the item shipped
from Colorado to Texas. Which
jurisdiction gets the sales tax? The
answer depends on the tax laws of all
three states, which may contradict
one another.
If you collect sales tax for a given
jurisdiction and remit it to them,
you can be subject to a tax audit by
that jurisdiction. Given all of the
complexities listed above, if you
built your own sales tax database,
would you trust it in the context of
a tax audit?
I recently worked with a client that purchased both the iVAT (for Europe) and Vertex (for U.S.) sales tax systems. Integrating them into my client's products emphasized how complex the whole process is, and how nice it is to have a third-party do the work for you. Europe's various VAT tax systems are simple compared to the U.S. system. In the U.S., many locations have more than one applicable sales tax. There are some places in California that have five!
In short, don't collect tax if you don't absolutely have to. Otherwise, buy - don't build.
我确信它对客户有用。在这种情况下,这才是最重要的。
您应该有一个单独的税表,其中包含指向生成该税的交易的链接。交易表还可以帮助您找到交易发生的国家/地区。
I sure it is of use to the client. That's wat matters in this case.
You should have a separate table for the tax with a link to the transaction that generated it. The transaction table will also be able to help you get to the country where this transaction occured.
我不会称其为“合理”要求,但它是可行的。找到适当的政府网站或整合它们的网站并编写一些屏幕抓取代码。例如,每小时对站点进行一次轮询以了解更改。
I wouldn't call it a "reasonable" requirement, but it's do-able. Find the appropriate government site(s) or sites consolidating them and write some screen-scraping code. Poll the sites, say, hourly for changes.
在线零售商、移动电话公司等在保持数据库与美国销售税和使用税保持同步方面投入了大量资金。还有订阅服务(我几年前编写了一些产品)返回较大的公司之一)。他们提供双月、每月、每季度、半年和每年的更新(当然,更新频率与频率一致)。
此处就是一个需要检查的地方。不过,我不知道他们目前的费用是多少。
There are large amounts of dollars being made on keeping databases up-to-date with US sales and use tax for on-line retailers, mobile phone companies, etc. There are subscription services as well (I wrote some of the products a few years back for one of the larger companies). They offered bi-monthy, monthly, quarterly, semi-annual, and annual updates (at rates compatible with the frequency, of course).
One such place to check is here. I have no idea what their current fees are like, though.