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onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/'">首页</span> > <span onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/information.do'">VAT资讯</span> > <span onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/informationType.do?id=2'">VAT注册</span> > <span class="lm">c88是什么东西，英国c88文件详细解读</span> </div> <div class="content"> c88是什么东西，英国c88文件详细解读 </div> <div class="content tt"> <div class="tt1">来源：DMVAT.COM 作者：鼎卖小编</div> <div class="tt2">发布日期：2019-01-01</div> </div> <div class="content bb"> <p> <span style="line-height:2;">很多卖家在进行英国VAT申报的时候需要一种c88文件，那么这个c88是什么东西呢?首先你要知道，这份文件都是十分重要的文件，简单来说c88就是一种清关文件，专业术语叫做海关进口单据，直接影响到你数据的申报与查询进口记录是否异常的关健性资料。</span></p><p> <strong><span style="line-height:2;">c88文件有什么作用?</span></strong> </p><p> <span style="line-height:2;">当你货物在清关的时候，英国海关会将C88文件给到清关公司，业务完成后，卖家就可以找他们要C88文件了。卖家通过核对C88文件的数据，检查是否申报错误或是VAT税号是否被人盗用滥用。如果两者数据一致，你申报的数据就没有问题，反之，如果你的VAT税号被人盗用或滥用的情况，两者之间的数据就不一致了。</span></p><p> <br></p><p style="text-align:center;"> <img src="https://web.archive.org/web/20210622170338im_/http://www.dmvat.com/img/specialImgimage/20190107/20190107110516_602.jpg" alt="c88文件详细解答" width="558" height="389" title="c88文件详细解答" align=""></p><p> <br></p><p> <span style="line-height:2;">“英国c88文件”可由进口商或其代理人提交海关当局，代理形式分为两种：</span></p><p> <span style="line-height:2;">(1)直接代理：代理人以委托人的名义代表委托人申报(委托人承担缴纳税费责任)。</span></p><p> <span style="line-height:2;">(2)间接代理：代理人以自己的名义代表委托人申报(连带责任，委托人和代理人均可被要求承担缴纳税费责任)。</span></p><p> <span style="line-height:2;">还有一点卖家要知道，C88文件是货代提交清关文件后，通过海关系统就可以下载了，而有了C88文件并不代表所有货物就放行了，有些预清关的货物可能还在海上的时候，即使有C88文件，货物到港后，还是有会被海关查验的可能。</span></p><p> <br></p><p style="text-align:center;"> <img src="https://web.archive.org/web/20210622170338im_/http://www.dmvat.com/img/specialImgimage/20190107/20190107110733_807.jpg" alt="c88文件模板" width="523" height="737" title="c88文件模板" align=""></p><p> <br></p><p> <span style="line-height:2;">我们将税单C88文件理解为，海外海关为卖家货物需要交多少税金而开的一个初始账单，它不能代表货物放行，也不能用来抵税，但C88上面有货物需缴税金的详细情况。跨境卖家如果需要C88税单电子档可以让清关的货代提供，一般是到港后1-2个工作日就可以提供了。 (推荐阅读：<span style='color:#777777;font-family:微软雅黑, "font-size:16px;white-space:normal;background-color:#C9C9C9;'><a href="https://web.archive.org/web/20210622170338/http://www.dmvat.com/specialContent.do?id=336" target="_blank">英国vat申报流程</a></span>)</span></p><p> <span style="line-height:2;">温馨提示：c88文件和c79文件是两种不同的文件，C88是海关寄给货代的文件里面包含(关税+进口增值税)C79是税局寄给您的税务代理的抵扣文件，里面包含进口增值税，进口增值税可以用于抵扣销售增值税，C88文件不能抵扣。</span></p> </div> <div class="content_1"> 标签：c88,c88文件 </div> <div class="content fy"> <div onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/informationContent.do?id=174'"><img alt="" src="https://web.archive.org/web/20210622170338im_/http://www.dmvat.com/img/information/b1.png"> <span>上一篇</span> VAT税号用公司注册还是个人注册好</div> </div> <div class="content bb"> 【版权提示】鼎卖<a href="https://web.archive.org/web/20210622170338/http://www.dmvat.com/">www.dmvat.com</a>倡导尊重与保护知识产权。未经许可，任何人不得复制、转载、或以其他方式使用本网站的内容。如发现本站文章存在版权问题，烦请提供版权疑问、身份证明、版权证明、联系方式等发邮件至info@sellertop.com，我们将及时沟通与处理。 </div> </div> <div class="zx_2" style="margin-top: 0px;"> <div class="zx_2_1 zxzhuce"> <ul><li onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/registration.do?registerId=1'"><img alt="" src="https://web.archive.org/web/20210622170338im_/http://www.dmvat.com/img/specialImg/1547085581292_663.jpg"><div>英国VAT钜惠来袭</div></li> <li onclick="location.href='https://web.archive.org/web/20210622170338/http://www.dmvat.com/registration.do?registerId=2'"><img alt="" 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