经济全球化的背景下，越来越多的企业都致力于走出国门，开拓海外市场。英国作为欧盟成员国，是众多企业选择走出国门的目的地之一。英国VAT税收筹划是企业走出国门经营英国市场的重要方面，也是英国税收筹划的一个组成部分
首先，企业应明确自身的税收属性。根据英国税法，企业的税收属性可分为增值税注册企业、增值税非注册企业和增值税免税企业三种。其中，增值税注册企业是指在英国具有独立法人资格，并向英国税务部门申请登记为增值税纳税人的企业；增值税非注册企业是指虽然在英国具有独立法人资格，但未向英国税务部门申请登记为增值税纳税人的企业；增值税免税企业是指依法享受免予缴纳增值税的企业
其次，企业应充分了解英国VAT的征收范围和税率。根据英国税法，增值税是对企业生产、流通和提供的应税商品和服务征收的税种。英国VAT税率一般分为标准税率（20%）、小规模纳税人税率（5%）和免税税率（0%）三种
此外，企业还应该充分了解英国VAT的纳税义务。根据英国税法，增值税注册企业在英国销售商品和提供服务时，需向英国税务部门按照规定的时间和方式申报销售额并缴纳税款。申报方式可分为自行申报和委托第三方申报两种
最后，企业应加强对英国VAT的了解，制定科存严以律己的税务策略，避免因税务问题而面临巨额税收罚款
With the background of economic globalization, more and more enterprises are committed to going abroad and developing overseas markets. As a member state of the European Union, the United Kingdom is one of the destinations for many enterprises to go abroad. The UK VAT tax planning is an important aspect of the enterprise to go abroad and operate in the UK market, and it is also a part of the UK tax planning.
First of all, enterprises should clarify their tax attributes. According to the British tax law, the tax attributes of enterprises can be divided into three categories: VAT-registered enterprises, VAT-non-registered enterprises and VAT-exempt enterprises. Among them, VAT-registered enterprises refer to enterprises which have independent legal personality and apply to the British Tax authorities for registration as VAT taxpayers; VAT-non-registered enterprises refer to enterprises which have independent legal personality but have not applied for registration as VAT taxpayers in the United Kingdom; and VAT-exempt enterprises refer to enterprises which enjoy exemption from VAT in accordance with the law.
Secondly, enterprises should have a full understanding of the scope and rate of VAT levied in the United Kingdom. According to the British tax law, VAT is a kind of tax levied on taxable goods and services produced, circulated and provided by enterprises. The UK VAT rate is generally divided into three categories: the standard rate (20%), the small-scale taxpayer rate (5%) and the exempt rate (0%).
In addition, enterprises should also have a full understanding of the tax obligations of VAT in the United Kingdom. According to the British tax law, when VAT-registered enterprises sell goods and provide services in the United Kingdom, they shall declare the sales volume and pay taxes to the British Tax authorities in accordance with the time and method prescribed. The declaration methods can be divided into two categories: self-declaration and entrusting third parties to declare.
Finally, enterprises should strengthen their understanding of the UK VAT, formulate a tax strategy with strict self-discipline, and avoid huge tax penalties due to tax problems.
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