很多莎粉在英国拥有自己的事业，这就少不了会与英国税务海关总署HMRC打交道。在每年四月新财年开始之前，英国税务海关总署HMRC也会或多或少有一些政策变化和动作。
本月初，HMRC发布公告，一些需要在线上进行公司报税的类目和津贴将会受到影响，需要在2022年4月之前进行或等候线上系统更新后申报。
下面，丽莎将为大家了解这些具体的改变和影响：
→ 超级抵扣 和 50%的首年津贴
有些莎粉可能还不太了解什么是超级抵扣（Super-deduction）。
英国政府在2021年春季的预算案中宣布：为了刺激实体经济投资，引入了资本的临时免税额。在2021年4月1日至2023年3月31日期间，公司可以为兴建的新工厂和购置的新机器申请这一津贴。
这一津贴在特定领域和范围内能够获得最高130%的首年税务津贴。虽然看起来130%的税务津贴非常耀眼，但是其使用的范围相对较小，而且对于抵扣的津贴也有着严格的要求。
获得130%的税务津贴的要求：
开支在2021年4月1日至2023年3月31日之间发生；
该款项是由公司在缴纳公司税的范围内支出的；
购置了未经使用的、非二手的设备和机器；
不属于《CAA 2001》第46（2）条的范围内；
不属于特别税费开支；
该支出并非全部或部分用于“围栏贸易”（ring fence trade）的设备或机器。
获得50%的税务津贴的要求：
属于特别税费开支；
开支在2021年4月1日至2023年3月31日之间发生；
该费用是由公司在缴纳公司税的范围内支出的
购置了未经使用的、非二手的设备和机器；
不属于《CAA 2001》第46（2）条的范围。
获得100%税务津贴的要求：
部分支出可以用于“围栏贸易”（ring fence trade）；
开支在2021年4月1日至2023年3月31日之间发生；
该款项是由公司在缴纳公司税的范围内支出的；
不属于《CAA 2001》第46（2）条的范围内；
不属于特别税费开支。
从以上不同的分类标准来看，不同范围的超级抵扣取决于是否属于特别税费开支，及其款项用于购买的设备和机器的使用范畴。
讲到这里，莎粉可能会想问什么是“围栏贸易”（Ring fence trade）？
用通俗易懂一点的方式来说，就是“专款专用”。企业确保某一笔资金受到保护，保证这一资金不会挪作他用。
在这一公司税减免的要求中，英国税务海关总署HMRC力图保证得到补贴的设备和机器的产出能够流入到社会整体的经济循环当中，而不是在企业内部进行流转。
那什么是“特别税费开支”（Special rate expenditure）？
这指的是针对设备和机器等长寿命资产的隔热、整体功能、环保指标的评判。我们比较熟悉的就是汽车的排放。比如，每公里二氧化碳排放量超过110克的汽车就包含在这一“特别税费开支”当中。
哪些设备和机器属于《CAA 2001》第46（2）条的范围内？
零排放货物车辆的支出
气体加注站的工厂或机器的支出
电动汽车充电站设备或机器的支出
指定援助地区的工厂和机器的支出
自由贸易港工厂和机器的支出
以租赁为目的购置的设备和机器
举个例子：
丽莎在2021年年末购置了一辆全新符合排放标准的公司用车，其排放不属于特别费率开支的范围，那么理论上可以获得与此辆汽车相关的100%的税务津贴。
值得注意的是，以上政策是临时性、用于刺激经济短期公司税的抵扣和津贴，时至今日已接近一年，此政策还会继续持续一年。关于上述公司税的超级抵扣和50%的第一年津贴的申报，英国税务海关总署HMRC给出了以下建议：
如果需要在2022年4月之前在线上申报公司税超级抵扣和50%第一年津贴，可以利用现有的减免框架进行申报（申报表CT600）。
如果不需要申报这些新的减免，请继续以正常的方式进行在线申报，直到HMRC的线上服务进行更新。
如果公司正在使用HMRC的自动申报服务，但是想要申报新的超级抵扣和津贴，需要等到HMRC的线上服务更新后，提交公司纳税申报。如果迫切需要在2022年4月之前进行申报，请直接联系HMRC。
→ 有关自由贸易港（Freeports）的税务津贴
脱欧之后，英国为了能够继续保持英国经济的活力，英格兰宣布了8个自由贸易港，分别在东米德兰兹空港、费利克斯托和哈里奇、亨伯地区、利物浦市区、普利茅斯和南德文郡、索伦特、提赛德和伦敦泰晤士河。这些贸易港以航空港、铁路或码头为中心，并可以向外延申45公里。
英国的自由港模式将涵盖一套全面的措施，符合条件的企业可以获得一系列的税收减免，海关将会得到简化，同时也鼓励创新，每个自由港将拿出2500万英镑为新企业创投，对国际贸易和投资也有支持。
在本次英国税务海关总署HMRC发布的声明中，也涉及到有关英国自由贸易港的税收减免相关通知：
其一，自由港内的增强建筑结构和新增建筑的津贴：
如果自由港内的公司增强了建筑结构或新建建筑物，可以申报建筑津贴。
其二，自由港内的资本增加的津贴：
如果自由港内的公司增加资本，如兴建工厂或新增机器，可以以此来进行资本津贴的申报。
如果需要申报有关自由港相关的税务减免和补贴，HMRC也出了在线申报系统升级前后的相应申请方式：
如果需要在2022年4月之前在线上申报公司税超级抵扣和50%第一年津贴，可以利用现有的减免框架进行申报（申报表CT600）。
如果不需要申报这些新的减免，请继续以正常的方式进行在线申报，直到 HMRC的线上服务进行更新。
如果公司正在使用HMRC的自动申报服务，则不能使用此项服务对增强建筑结构和新建建筑物以及资本增加津贴的申请。
由于这两条津贴受制于地点的限制，因此受益的范围相对较小。
好的，关于英国税务和海关总署HMRC有关公司报税的最新政策变化，丽莎今天就说到这里。如果莎粉有关于公司报税，运营过程中的任何问题，请随时联系丽莎律师行的商业律师团队。
任何英国税务方面的问题，也欢迎联系咨询丽莎会计行。
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