[
 {
  "id": "Q0001",
  "qid": "c01q01",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "vat-inclusive-pricing"
  ],
  "source": "chapter",
  "stemZh": "某比利时商店以含税标价 121.00 欧元出售一件商品（标准税率 21%）。该商品的增值税额是多少？",
  "stemEn": "A Belgian shop sells an item at a VAT-inclusive shelf price of EUR 121.00 (standard rate 21%). What is the VAT amount on the invoice?",
  "options": [
   {
    "zh": "21.00 欧元",
    "en": "EUR 21.00"
   },
   {
    "zh": "25.41 欧元",
    "en": "EUR 25.41"
   },
   {
    "zh": "17.36 欧元",
    "en": "EUR 17.36"
   },
   {
    "zh": "121.00 欧元",
    "en": "EUR 121.00"
   }
  ],
  "answer": 0,
  "solutionZh": "含税价倒算：121.00 ÷ 1.21 = 100.00 欧元（不含税价），税额 = 121.00 − 100.00 = 21.00 欧元。注意是除以 (1+税率)，不是除以税率。",
  "solutionEn": "Extract the net price: 121.00 / 1.21 = EUR 100.00; VAT = 121.00 − 100.00 = EUR 21.00. The divisor is (1 + rate), not the rate."
 },
 {
  "id": "Q0002",
  "qid": "c01q02",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "intra-eu",
   "place-of-supply",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司（德国税率 19%）以不含税价 8 000 欧元向法国的一家 B2B 客户提供货物，客户自行安排运输并在法国仓库收货。该笔交易的增值税如何处理？",
  "stemEn": "A German company (German rate 19%) sells goods for a net price of EUR 8 000 to a French B2B customer who arranges transport and takes delivery in a French warehouse. How is the VAT handled?",
  "options": [
   {
    "zh": "德国按 19% 计销项税 1 520 欧元；法国按 20% 征收 1 600 欧元，由客户反向征收并抵扣",
    "en": "Germany charges 19% output VAT of EUR 1 520; France charges 20% of EUR 1 600, reverse-charged and deducted by the customer"
   },
   {
    "zh": "德国按 19% 计销项税 1 520 欧元；法国按 20% 征收 1 600 欧元，由德国公司代为申报并缴纳",
    "en": "Germany charges 19% output VAT of EUR 1 520; France charges 20% of EUR 1 600, reported and paid by the German supplier"
   },
   {
    "zh": "只按德国 19% 计税 1 520 欧元，因为货物在德国起运",
    "en": "Only German VAT of 19% (EUR 1 520), because the goods were dispatched from Germany"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "No VAT at all, because it is an export"
   }
  ],
  "answer": 0,
  "solutionZh": "这是欧盟内 B2B 供应，适用发货地/到达地模型：法国（到达地/目的地）按 20% 征收 1 600 欧元，由法国客户反向征收并作为进项抵扣；德国供应商按德国 19% 计销项税 1 520 欧元，并在德国申报抵扣。出口免税的说法只适用于货物离开欧盟关税地域。",
  "solutionEn": "Intra-EU B2B supply, dispatch/arrival: the VAT of the Member State of arrival (France, 20%) becomes due and is reverse-charged by the customer (EUR 1 600, deductible there). The supplier charges German 19% (EUR 1 520) and deducts it in Germany. 'Export zero rating' only applies when the goods leave the EU customs territory."
 },
 {
  "id": "Q0003",
  "qid": "c01q03",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "一箱货物从中国运抵德国：关税完税价格 10 000 欧元，关税税率 6%，无其他进口税费。德国进口增值税税率 19%。进口增值税额是多少？",
  "stemEn": "A consignment from China arrives in Germany: customs value EUR 10 000, duty rate 6%, no other import taxes. German import VAT rate 19%. What is the import VAT?",
  "options": [
   {
    "zh": "2 014.00 欧元",
    "en": "EUR 2 014.00"
   },
   {
    "zh": "2 280.00 欧元",
    "en": "EUR 2 280.00"
   },
   {
    "zh": "1 900.00 欧元",
    "en": "EUR 1 900.00"
   },
   {
    "zh": "600.00 欧元",
    "en": "EUR 600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 完税价格 + 关税 = 10 000 + 600 = 10 600 欧元；进口增值税 = 10 600 × 19% = 2 014.00 欧元。选项 B 只按完税价格乘 19% 再加关税（错误顺序），选项 D 是关税本身。关税必须先计入税基再乘税率。",
  "solutionEn": "Base = customs value + duty = 10 000 + 600 = 10 600; import VAT = 10 600 x 19% = EUR 2 014.00. Option B applies the rate to the wrong subtotal and option D is the duty itself. Duty must enter the base before the rate is applied."
 },
 {
  "id": "Q0004",
  "qid": "c01q04",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "terminology",
   "exemption"
  ],
  "source": "chapter",
  "stemZh": "在欧盟增值税体系里，“exempt（免税）”与“not subject（不征税）”的核心区别是什么？",
  "stemEn": "In the EU VAT system, what is the core difference between 'exempt' and 'not subject'?",
  "options": [
   {
    "zh": "两者对进项税的处理相同，都是不可抵扣",
    "en": "Both block the deduction of input VAT"
   },
   {
    "zh": "not subject 指供应根本不落在征税范围，exempt 指应税但不可抵扣进项税",
    "en": "'Not subject' means the supply falls outside the scope of the tax; 'exempt' means the supply is taxed but input VAT is not deductible"
   },
   {
    "zh": "exempt 只适用于货物，not subject 只适用于服务",
    "en": "'Exempt' applies only to goods, 'not subject' only to services"
   },
   {
    "zh": "exempt 的税率可以由纳税人自选",
    "en": "Under 'exempt' the taxpayer may choose the rate"
   }
  ],
  "answer": 1,
  "solutionZh": "exempt 意味着供应本身仍构成应税供应（有权开票），但销项不征税且进项不可抵扣；not subject 则连应税供应都不存在，例如不属于经济活动的私人交易。",
  "solutionEn": "An exempt supply is still a taxable supply (the supplier may still invoice) but no output VAT is due and input VAT is not deductible. A supply that is not subject is outside the scope altogether, e.g. a private transaction that is not an economic activity."
 },
 {
  "id": "Q0005",
  "qid": "c01q05",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "vat-inclusive-pricing"
  ],
  "source": "chapter",
  "stemZh": "荷兰一家商店以含税标价 90.00 欧元销售商品（荷兰减低税率 9%）。不含税价和税额分别是多少？",
  "stemEn": "A Dutch shop sells goods at a VAT-inclusive price of EUR 90.00 (Dutch reduced rate 9%). What are the net price and the VAT?",
  "options": [
   {
    "zh": "不含税 82.57 欧元，税额 7.43 欧元",
    "en": "Net EUR 82.57, VAT EUR 7.43"
   },
   {
    "zh": "不含税 81.00 欧元，税额 9.00 欧元",
    "en": "Net EUR 81.00, VAT EUR 9.00"
   },
   {
    "zh": "不含税 83.49 欧元，税额 6.51 欧元",
    "en": "Net EUR 83.49, VAT EUR 6.51"
   },
   {
    "zh": "不含税 90.00 欧元，税额 0.00 欧元",
    "en": "Net EUR 90.00, VAT EUR 0.00"
   }
  ],
  "answer": 0,
  "solutionZh": "90.00 ÷ 1.09 = 82.57 欧元（保留两位），税额 = 90.00 − 82.57 = 7.43 欧元。选项 B 用 90 ÷ (1+0.09) 之外的方法错误地直接减 9%，是常见陷阱。",
  "solutionEn": "90.00 / 1.09 = EUR 82.57 net; VAT = 90.00 − 82.57 = EUR 7.43. Option B is the classic trap of deducting 9% of the gross instead of the rate on the net price."
 },
 {
  "id": "Q0006",
  "qid": "c01q06",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "2026-reform",
   "customs-duty",
   "e-commerce"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日起，欧盟取消了针对不超过 150 欧元进口包裹的 150 欧元免税门槛。这项改革对电商最直接的影响是什么？",
  "stemEn": "From 1 July 2026 the EU abolished the EUR 150 threshold exemption for low-value consignments. What is the most direct effect for e-commerce?",
  "options": [
   {
    "zh": "150 欧元以下的进口包裹不再征收进口增值税",
    "en": "Consignments below EUR 150 no longer pay import VAT"
   },
   {
    "zh": "150 欧元以下的进口包裹不再适用远程销售的目的地国税率规则",
    "en": "Distance sales below EUR 150 no longer follow the destination-rate rule"
   },
   {
    "zh": "150 欧元以下的进口包裹开始按每类商品 3 欧元的临时关税计税，并会抬高进口增值税税基",
    "en": "Consignments below EUR 150 now pay a temporary EUR 3 duty per item type, which also increases the import VAT base"
   },
   {
    "zh": "所有进口包裹都必须缴纳 €2 的处理费，与金额无关",
    "en": "Every consignment now pays a EUR 2 handling fee regardless of value"
   }
  ],
  "answer": 2,
  "solutionZh": "取消的是关税豁免，不是增值税豁免：进口增值税照常征收，但新增每类商品 3 欧元的临时关税（至 2028 年 7 月 1 日），且该关税进入进口增值税税基；每份报关单每行商品另收 2 欧元处理费（2026 年 11 月 1 日起）。",
  "solutionEn": "What was abolished is the duty exemption, not the VAT: import VAT is still collected, but a temporary EUR 3 duty per item type applies (until 1 July 2028) and increases the import VAT base. A EUR 2 handling fee applies per declaration line item from 1 November 2026."
 },
 {
  "id": "Q0007",
  "qid": "c01q07",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "distance-selling",
   "b2c",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "西班牙的一家电商向德国消费者销售一件商品，自发货地西班牙发出，发票金额不含税 100 欧元，另收运费 12 欧元（单独列示），商品本身价格 100 欧元。该笔交易的增值税处理是？",
  "stemEn": "A Spanish webshop sells an item to a German consumer, dispatched from Spain. The invoice shows a net price of EUR 100 with transport of EUR 12 listed separately. How is the VAT handled?",
  "options": [
   {
    "zh": "适用德国 19% 税率，税基为 100 欧元；运费单独列示且属于欧盟内运输服务，按供应商设立地规则另行处理",
    "en": "German 19% applies with EUR 100 as the base; the separately listed transport is a separate intra-EU service treated under the establishment rule"
   },
   {
    "zh": "适用德国 19% 税率，税基为 112 欧元，因为运费是价外费用",
    "en": "German 19% applies on EUR 112, because transport is a consideration for the supply"
   },
   {
    "zh": "适用西班牙 21% 税率，税基为 100 欧元",
    "en": "Spanish 21% applies on EUR 100, because the goods were dispatched from Spain"
   },
   {
    "zh": "不超过 150 欧元，属于免税门槛内，不产生增值税",
    "en": "It is below EUR 150, so the threshold exemption applies and no VAT is due"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（德国 19%）税率；运输、承运和保险费若单独列示，不计入商品销售的税基，而是作为独立的运输服务另行判断供应地（欧盟内 B2B 运输服务按供应商设立地，即西班牙 21%）。",
  "solutionEn": "An intra-EU B2C distance sale follows the destination rate (Germany, 19%) on the EUR 100. Transport shown separately is excluded from the goods base and treated as a separate transport service, located in the supplier's Member State (Spain, 21%) under the B2B establishment rule."
 },
 {
  "id": "Q0008",
  "qid": "c01q08",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "territoriality"
  ],
  "source": "chapter",
  "stemZh": "按照增值税指令，哪一个地点不属于欧盟增值税地域？",
  "stemEn": "Under the VAT Directive, which of the following is NOT part of the EU VAT territory?",
  "options": [
   {
    "zh": "德国 Büsingen am Hochrhein",
    "en": "Büsingen am Hochrhein, Germany"
   },
   {
    "zh": "西班牙加那利群岛",
    "en": "the Canary Islands, Spain"
   },
   {
    "zh": "法国留尼汪",
    "en": "Réunion, France"
   },
   {
    "zh": "荷兰马斯特里赫特",
    "en": "Maastricht, the Netherlands"
   }
  ],
  "answer": 3,
  "solutionZh": "马斯特里赫特在荷兰境内，属于增值税地域。Büsingen 与赫尔戈兰是德国关税地域内的增值税地域例外；加那利适用 IGIC 而非 IVA；留尼汪属法国海外省，适用当地特别税。",
  "solutionEn": "Maastricht is in the Netherlands and is inside the VAT territory. Büsingen and Heligoland are the German exclusions; the Canaries apply IGIC rather than IVA; Réunion is a French overseas department with local taxes."
 },
 {
  "id": "Q0009",
  "qid": "c01q09",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "services",
   "place-of-supply",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家法国公司向西班牙的 B2B 客户提供设计服务，服务费不含税 5 000 欧元（服务在法国提供，客户为西班牙一般纳税人）。西班牙 VAT 为 21%。该笔服务的增值税在哪国产生？金额是多少？",
  "stemEn": "A French company supplies design services for a net fee of EUR 5 000 to a Spanish B2B customer (the service is performed in France; the customer is a Spanish taxable person). Spanish VAT is 21%. Where does the VAT arise and how much is it?",
  "options": [
   {
    "zh": "法国 20%，1 000 欧元（按服务所在地的一般规则）",
    "en": "France, 20%, EUR 1 000 (general rule by place of performance)"
   },
   {
    "zh": "西班牙 21%，1 050 欧元，由客户反向征收",
    "en": "Spain, 21%, EUR 1 050, reverse-charged by the customer"
   },
   {
    "zh": "法国 20%，1 000 欧元，但需在西班牙提交申报",
    "en": "France, 20%, EUR 1 000, but a return must be filed in Spain"
   },
   {
    "zh": "西班牙 21%，1 050 欧元，由法国公司代缴",
    "en": "Spain, 21%, EUR 1 050, paid by the French supplier"
   }
  ],
  "answer": 1,
  "solutionZh": "B2B 服务的供应地是客户设立地（西班牙），因此适用西班牙 21% 税率；由西班牙客户按反向征收机制自行申报缴纳，金额为 5 000 × 21% = 1 050 欧元。合同签订地与开票地不影响结果。",
  "solutionEn": "For B2B services the place of supply is the customer's establishment (Spain), so Spanish 21% applies and the customer reverse-charges it. On a net fee of EUR 5 000 the amount is 5 000 x 21% = EUR 1 050. Where the contract was signed or the invoice issued is irrelevant."
 },
 {
  "id": "Q0010",
  "qid": "c01q10",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "estonia",
   "vat-inclusive-pricing"
  ],
  "source": "chapter",
  "stemZh": "某爱沙尼亚商店销售商品，含税标价 312.00 欧元（爱沙尼亚标准税率 24%）。该商品的销项税额是多少？",
  "stemEn": "An Estonian shop sells goods at a VAT-inclusive price of EUR 312.00 (Estonian standard rate 24%). What is the output VAT?",
  "options": [
   {
    "zh": "60.39 欧元",
    "en": "EUR 60.39"
   },
   {
    "zh": "68.64 欧元",
    "en": "EUR 68.64"
   },
   {
    "zh": "74.88 欧元",
    "en": "EUR 74.88"
   },
   {
    "zh": "62.40 欧元",
    "en": "EUR 62.40"
   }
  ],
  "answer": 0,
  "solutionZh": "312.00 × (24/124) = 60.387 ≈ 60.39 欧元；等价算法：312.00 ÷ 1.24 = 251.61 欧元，税额 = 312.00 − 251.61 = 60.39 欧元。选项 D 的错误在于用 24% 直接乘含税价，属于典型的“除以税率而不是除以 (1+税率)”陷阱。",
  "solutionEn": "312.00 x (24/124) = EUR 60.39; equivalently 312.00 / 1.24 = 251.61 and 312.00 − 251.61 = EUR 60.39. Option D comes from applying the rate to the gross price - the classic 'divide by the rate instead of (1 + rate)' trap."
 },
 {
  "id": "Q0011",
  "qid": "c01q11",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "intra-eu",
   "dispatch-arrival"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司通过其马斯特里赫特仓库向德国 B2B 客户交付货物，货物随后运到德国汉堡的客户仓库。增值税应在哪个国家产生？",
  "stemEn": "A Dutch company delivers goods to a German B2B customer through its Maastricht warehouse; the goods are then transported to the customer's warehouse in Hamburg. Which Member State taxes the supply?",
  "options": [
   {
    "zh": "荷兰，因货物的实际所在地（马斯特里赫特）",
    "en": "The Netherlands, because the goods are physically located in Maastricht"
   },
   {
    "zh": "德国，因为货物到达地（汉堡）",
    "en": "Germany, because the goods arrive in Hamburg"
   },
   {
    "zh": "荷兰，但须在德国提交 VIES 申报",
    "en": "The Netherlands, but a VIES report must be filed in Germany"
   },
   {
    "zh": "德国与荷兰各按 50% 分摊",
    "en": "Split 50/50 between Germany and the Netherlands"
   }
  ],
  "answer": 1,
  "solutionZh": "这是欧盟内 B2B 供应，适用发货地/到达地模型：到达地（德国）产生增值税，由德国客户反向征收；荷兰供应商在荷兰按荷兰税率开票并在荷兰抵扣。仓库所在地不改变到达地规则。",
  "solutionEn": "This is an intra-EU B2B supply: the VAT of the Member State of arrival (Germany) becomes due and is reverse-charged by the customer; the Dutch supplier invoices and deducts in the Netherlands. The location of the warehouse does not change the arrival rule."
 },
 {
  "id": "Q0012",
  "qid": "c01q12",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "concept",
  "difficulty": 3,
  "tags": [
   "services",
   "non-eu-supplier",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一个非欧盟供应商向德国 B2B 客户远程提供设计服务，且该供应商在德国没有任何设立地或固定经营场所。供应地在哪？",
  "stemEn": "A non-EU supplier provides design services remotely to a German B2B customer and has no establishment or fixed establishment in Germany. Where is the supply located?",
  "options": [
   {
    "zh": "德国，按德国 19% 税率，由供应商自行申报",
    "en": "Germany, at the German 19% rate, filed by the supplier"
   },
   {
    "zh": "供应商设立地，按该国税率，由德国客户反向征收",
    "en": "The supplier's Member State of establishment, reverse-charged by the German customer"
   },
   {
    "zh": "德国，按德国 19% 税率，由德国客户反向征收",
    "en": "Germany, at the German 19% rate, reverse-charged by the German customer"
   },
   {
    "zh": "无供应地，因为出口服务",
    "en": "Nowhere, because it is an export of services"
   }
  ],
  "answer": 2,
  "solutionZh": "第三国供应商向欧盟 B2B 客户提供的服务，适用第 48 条第 3 款：供应地为客户收到服务之地，即德国；由德国客户反向征收。出口服务的零税率只适用于向欧盟外客户提供的服务。",
  "solutionEn": "Services supplied by a non-EU supplier to an EU B2B customer fall under Art. 48(3): the place of receipt, i.e. Germany, and the German customer reverse-charges. The export zero rate only applies to services supplied to customers outside the EU."
 },
 {
  "id": "Q0013",
  "qid": "c01q13",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "input-vat"
  ],
  "source": "chapter",
  "stemZh": "某西班牙企业当期销项税额为 15 000 欧元，可抵扣进项税额为 9 000 欧元（其中含 1 000 欧元不可抵扣的餐饮发票）。该企业本期应缴增值税是多少？",
  "stemEn": "A Spanish business has output VAT of EUR 15 000 and input VAT of EUR 9 000, which includes a EUR 1 000 restaurant invoice that is not deductible. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "6 000 欧元",
    "en": "EUR 6 000"
   },
   {
    "zh": "7 000 欧元",
    "en": "EUR 7 000"
   },
   {
    "zh": "5 000 欧元",
    "en": "EUR 5 000"
   },
   {
    "zh": "15 000 欧元",
    "en": "EUR 15 000"
   }
  ],
  "answer": 0,
  "solutionZh": "可抵扣进项 = 9 000 − 1 000 = 8 000 欧元；应缴 = 15 000 − 8 000 = 6 000 欧元。不可抵扣的餐饮发票不是国家少收的钱，而是企业自己的成本。",
  "solutionEn": "Deductible input = 9 000 − 1 000 = EUR 8 000; payable = 15 000 − 8 000 = EUR 6 000. The non-deductible meal invoice is a cost of the business, not a shortfall for the State."
 },
 {
  "id": "Q0014",
  "qid": "c01q14",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "关于“进口增值税”，下列哪一项是正确的？",
  "stemEn": "Which statement about import VAT is correct?",
  "options": [
   {
    "zh": "进口增值税的税基等于关税完税价格，不含关税",
    "en": "The import VAT base is the customs value, excluding customs duty"
   },
   {
    "zh": "进口增值税在货物销售给最终消费者时才征收",
    "en": "Import VAT is charged when the goods are sold to the final consumer"
   },
   {
    "zh": "进口增值税在进口时由进口人缴纳，税基为完税价格加关税及其他进口税费，并且可作为进项税抵扣",
    "en": "Import VAT is paid at import by the importer, on a base of customs value plus duty and other import taxes, and is deductible as input VAT"
   },
   {
    "zh": "进口增值税可以在零售价上加价转嫁给消费者",
    "en": "Import VAT can be marked up on the retail price and passed to the consumer"
   }
  ],
  "answer": 2,
  "solutionZh": "进口增值税属于对进口货物征收的税，税额由进口人（进口记录人）在进口时缴纳，税基 = 关税完税价格 + 关税 + 其他进口税费；它是可抵扣的进项税，不能像售价那样加成。",
  "solutionEn": "Import VAT is a tax on the import, paid at import by the importer of record. Its base is customs value + duty + other import taxes. It is deductible input VAT and cannot be marked up on the shelf price."
 },
 {
  "id": "Q0015",
  "qid": "c01q15",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge",
   "b2b",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国某公司向德国 B2B 客户销售货物，不含税价 50 000 欧元（德国 19%）。客户为一般纳税人，供应商为一般纳税人。该笔交易产生的德国销项税额和供应商可抵扣的进项税额各是多少？",
  "stemEn": "A German company sells goods for a net price of EUR 50 000 to a German B2B customer (German rate 19%). Both are taxable persons. What is the German output VAT and what input VAT may the supplier deduct?",
  "options": [
   {
    "zh": "销项 9 500 欧元；客户反向征收并抵扣 9 500 欧元，供应商无进项税",
    "en": "Output EUR 9 500; the customer reverse-charges and deducts EUR 9 500; the supplier has no input VAT on this sale"
   },
   {
    "zh": "销项 9 500 欧元；客户支付 59 500 欧元，供应商可抵扣 9 500 欧元",
    "en": "Output EUR 9 500; the customer pays EUR 59 500 and the supplier deducts EUR 9 500"
   },
   {
    "zh": "销项 0 欧元；客户自行申报 9 500 欧元",
    "en": "Output EUR 0; the customer self-assesses EUR 9 500"
   },
   {
    "zh": "销项 9 500 欧元；客户支付 50 000 欧元，不含增值税",
    "en": "Output EUR 9 500; the customer pays EUR 50 000 with no VAT"
   }
  ],
  "answer": 0,
  "solutionZh": "国内 B2B 供应适用反向征收（第 196 条）：供应商开票 50 000 + 9 500，供应商申报销项 9 500；客户反向征收 9 500 并作为进项抵扣，实际不付增值税。供应商在这笔销售上本身没有进项税可扣。",
  "solutionEn": "Domestic B2B supplies fall under the reverse charge (Art. 196): the supplier invoices EUR 50 000 + 9 500 and reports the output; the customer reverse-charges EUR 9 500 and deducts it, paying no VAT. The supplier has no input VAT on this sale."
 },
 {
  "id": "Q0016",
  "qid": "c01q16",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "estonia"
  ],
  "source": "chapter",
  "stemZh": "客户所在国是爱沙尼亚（24%），货物从德国发往爱沙尼亚的 B2C 消费者，商品不含税价 200 欧元。哪一国的增值税适用，税额是多少？",
  "stemEn": "The customer is in Estonia (24%); goods are dispatched from Germany to an Estonian B2C consumer at a net price of EUR 200. Which country's VAT applies and how much?",
  "options": [
   {
    "zh": "德国 19%，38 欧元，因为货物从德国发出",
    "en": "Germany, 19%, EUR 38, because the goods were dispatched from Germany"
   },
   {
    "zh": "爱沙尼亚 24%，48 欧元",
    "en": "Estonia, 24%, EUR 48"
   },
   {
    "zh": "德国 19%，38 欧元，由爱沙尼亚客户反向征收",
    "en": "Germany, 19%, EUR 38, reverse-charged by the Estonian consumer"
   },
   {
    "zh": "不征税，属于出口",
    "en": "No VAT, because it is an export"
   }
  ],
  "answer": 1,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（爱沙尼亚）税率：200 × 24% = 48 欧元，由德国供应商在 B2C 情形下直接按爱沙尼亚税率开票（若适用 OSS 则在 OSS 申报中处理）。",
  "solutionEn": "An intra-EU B2C distance sale follows the destination rate: Estonia at 24%, i.e. EUR 48 on a net price of EUR 200. The German supplier invoices at the Estonian rate directly, or reports it under the OSS."
 },
 {
  "id": "Q0017",
  "qid": "c01q17",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "import-vat",
   "calculation",
   "spain"
  ],
  "source": "chapter",
  "stemZh": "一个西班牙零售商从中国进口一批商品：完税价格 20 000 欧元，关税 6%，其他进口税费 0，西班牙 IVA 21%。进口环节应缴 IVA 多少？该金额对零售商后续申报意味着什么？",
  "stemEn": "A Spanish retailer imports goods from China: customs value EUR 20 000, duty 6%, no other import taxes, Spanish IVA 21%. How much IVA is due at import, and what does it mean for the retailer's later returns?",
  "options": [
   {
    "zh": "4 200 欧元；该金额构成可抵扣进项税，可在零售申报中抵扣",
    "en": "EUR 4 200; it becomes deductible input VAT in the retailer's IVA return"
   },
   {
    "zh": "4 452 欧元；该金额构成可抵扣进项税，可在零售申报中抵扣",
    "en": "EUR 4 452; it becomes deductible input VAT in the retailer's IVA return"
   },
   {
    "zh": "1 200 欧元；该金额是关税，可计入零售成本",
    "en": "EUR 1 200; that is the duty and is part of the retail cost"
   },
   {
    "zh": "4 620 欧元；该金额已含在售价中，不可再抵扣",
    "en": "EUR 4 620; it is already in the selling price and cannot be deducted again"
   }
  ],
  "answer": 1,
  "solutionZh": "税基 = 20 000 + (20 000 × 6% = 1 200) = 21 200 欧元；进口 IVA = 21 200 × 21% = 4 452.00 欧元。该金额是进口环节的进项税，可在零售 IVA 申报中抵扣。选项 A 是忘记把关税计入税基的结果。",
  "solutionEn": "Base = 20 000 + 1 200 = EUR 21 200; import IVA = 21 200 x 21% = EUR 4 452.00. It is input tax at import and deductible in the retailer's IVA return. Option A is the result of forgetting to add the duty to the base."
 },
 {
  "id": "Q0018",
  "qid": "c01q18",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "services",
   "place-of-supply"
  ],
  "source": "chapter",
  "stemZh": "根据增值税指令，服务的 B2B 一般规则是什么？",
  "stemEn": "What is the B2B general rule for the place of supply of services under the VAT Directive?",
  "options": [
   {
    "zh": "服务实际提供的国家",
    "en": "The Member State where the service is actually performed"
   },
   {
    "zh": "客户设立地",
    "en": "Where the customer is established"
   },
   {
    "zh": "供应商设立地",
    "en": "Where the supplier is established"
   },
   {
    "zh": "合同签订地",
    "en": "Where the contract was signed"
   }
  ],
  "answer": 1,
  "solutionZh": "第 44 条第 1 款：B2B 服务的供应地为客户设立地。例外包括不动产、运输、会议活动、货物相关服务以及短期文化艺术教育服务等（第 44 条第 2–5 款）。",
  "solutionEn": "Article 44(1): for B2B services the place of supply is where the customer is established. The exceptions (buildings, transport, events, services relating to goods, and short-term cultural, artistic, scientific and educational services) are in Art. 44(2)-(5)."
 },
 {
  "id": "Q0019",
  "qid": "c01q19",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "某公司从德国向比利时消费者销售家具，不含税价 1 800 欧元，另收运费 90 欧元（单独列示，货物由卖方安排运输）。适用哪国税率？税基是多少？",
  "stemEn": "A company sells furniture from Germany to a Belgian consumer, net price EUR 1 800, plus transport of EUR 90 listed separately and arranged by the seller. Which rate applies and what is the base?",
  "options": [
   {
    "zh": "德国 19%，税基 1 800 欧元",
    "en": "German 19% on a base of EUR 1 800"
   },
   {
    "zh": "比利时 21%，税基 1 800 欧元",
    "en": "Belgian 21% on a base of EUR 1 800"
   },
   {
    "zh": "比利时 21%，税基 1 890 欧元",
    "en": "Belgian 21% on a base of EUR 1 890"
   },
   {
    "zh": "德国 19%，税基 1 890 欧元",
    "en": "German 19% on a base of EUR 1 890"
   }
  ],
  "answer": 1,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（比利时 21%）税率。运费单独列示时，不计入商品销售的税基（作为独立运输服务处理），因此税基 = 1 800 欧元，税额 378 欧元。",
  "solutionEn": "An intra-EU B2C distance sale follows the destination rate (Belgium, 21%). Transport shown separately is excluded from the goods base and treated as a separate service, so the base is EUR 1 800 and the VAT is EUR 378."
 },
 {
  "id": "Q0020",
  "qid": "c01q20",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "fixed-establishment",
   "services",
   "intra-eu"
  ],
  "source": "chapter",
  "stemZh": "一家意大利公司只在意大利有设立地，但通过其德国仓库向德国客户供货，仓库具备仓储与发货人员。该笔 B2B 销售的增值税应由哪个国家征收？",
  "stemEn": "An Italian company established only in Italy supplies German customers through its German warehouse, which has staff and the means to dispatch goods. Which Member State taxes this B2B supply?",
  "options": [
   {
    "zh": "意大利，因公司设立在意大利",
    "en": "Italy, because the company is established there"
   },
   {
    "zh": "德国，因固定经营场所具备提供该供应的人力与技术资源",
    "en": "Germany, because the fixed establishment has the human and technical resources to make the supply"
   },
   {
    "zh": "德国与意大利各按 50%",
    "en": "Split 50/50 between Germany and Italy"
   },
   {
    "zh": "意大利 22% 与德国 19% 两者取高适用",
    "en": "The higher of Italian 22% and German 19% applies"
   }
  ],
  "answer": 1,
  "solutionZh": "固定经营场所具备提供该供应的人力与技术资源时，由该固定经营场所所在国（德国）征税；设立地（意大利）不因此取得征税权。",
  "solutionEn": "Where the fixed establishment has the human and technical resources to make the supply, its Member State (Germany) taxes it. The place of establishment (Italy) does not thereby gain taxing power."
 },
 {
  "id": "Q0021",
  "qid": "c01v01-01",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 100.00 欧元，适用税率 21%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 100.00 at a rate of 21%. What is the output VAT?",
  "options": [
   {
    "zh": "21.00",
    "en": "21.00"
   },
   {
    "zh": "121.00",
    "en": "121.00"
   },
   {
    "zh": "19.00",
    "en": "19.00"
   },
   {
    "zh": "42.00",
    "en": "42.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 100.00 × 21% = 21.00 欧元；含税价 = 100.00 + 21.00 = 121.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 100.00 x 21% = EUR 21.00; gross = EUR 121.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0022",
  "qid": "c01v01-02",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 100.00 欧元，适用税率 19%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 100.00 at a rate of 19%. What is the output VAT?",
  "options": [
   {
    "zh": "19.00",
    "en": "19.00"
   },
   {
    "zh": "119.00",
    "en": "119.00"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   },
   {
    "zh": "38.00",
    "en": "38.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 100.00 × 19% = 19.00 欧元；含税价 = 100.00 + 19.00 = 119.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 100.00 x 19% = EUR 19.00; gross = EUR 119.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0023",
  "qid": "c01v01-03",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 250.00 欧元，适用税率 21%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 250.00 at a rate of 21%. What is the output VAT?",
  "options": [
   {
    "zh": "52.50",
    "en": "52.50"
   },
   {
    "zh": "302.50",
    "en": "302.50"
   },
   {
    "zh": "47.50",
    "en": "47.50"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 250.00 × 21% = 52.50 欧元；含税价 = 250.00 + 52.50 = 302.50 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 250.00 x 21% = EUR 52.50; gross = EUR 302.50. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0024",
  "qid": "c01v01-04",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 250.00 欧元，适用税率 19%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 250.00 at a rate of 19%. What is the output VAT?",
  "options": [
   {
    "zh": "47.50",
    "en": "47.50"
   },
   {
    "zh": "297.50",
    "en": "297.50"
   },
   {
    "zh": "52.50",
    "en": "52.50"
   },
   {
    "zh": "95.00",
    "en": "95.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 250.00 × 19% = 47.50 欧元；含税价 = 250.00 + 47.50 = 297.50 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 250.00 x 19% = EUR 47.50; gross = EUR 297.50. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0025",
  "qid": "c01v01-05",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 500.00 欧元，适用税率 21%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 500.00 at a rate of 21%. What is the output VAT?",
  "options": [
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   },
   {
    "zh": "95.00",
    "en": "95.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 500.00 × 21% = 105.00 欧元；含税价 = 500.00 + 105.00 = 605.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 500.00 x 21% = EUR 105.00; gross = EUR 605.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0026",
  "qid": "c01v01-06",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 500.00 欧元，适用税率 19%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 500.00 at a rate of 19%. What is the output VAT?",
  "options": [
   {
    "zh": "95.00",
    "en": "95.00"
   },
   {
    "zh": "595.00",
    "en": "595.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "190.00",
    "en": "190.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 500.00 × 19% = 95.00 欧元；含税价 = 500.00 + 95.00 = 595.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 500.00 x 19% = EUR 95.00; gross = EUR 595.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0027",
  "qid": "c01v01-07",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 1,000.00 欧元，适用税率 21%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 1,000.00 at a rate of 21%. What is the output VAT?",
  "options": [
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "1,210.00",
    "en": "1,210.00"
   },
   {
    "zh": "190.00",
    "en": "190.00"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 1,000.00 × 21% = 210.00 欧元；含税价 = 1,000.00 + 210.00 = 1,210.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 1,000.00 x 21% = EUR 210.00; gross = EUR 1,210.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0028",
  "qid": "c01v01-08",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 1,000.00 欧元，适用税率 19%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 1,000.00 at a rate of 19%. What is the output VAT?",
  "options": [
   {
    "zh": "190.00",
    "en": "190.00"
   },
   {
    "zh": "1,190.00",
    "en": "1,190.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "380.00",
    "en": "380.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 1,000.00 × 19% = 190.00 欧元；含税价 = 1,000.00 + 190.00 = 1,190.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 1,000.00 x 19% = EUR 190.00; gross = EUR 1,190.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0029",
  "qid": "c01v01-09",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 2,500.00 欧元，适用税率 21%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 2,500.00 at a rate of 21%. What is the output VAT?",
  "options": [
   {
    "zh": "525.00",
    "en": "525.00"
   },
   {
    "zh": "3,025.00",
    "en": "3,025.00"
   },
   {
    "zh": "475.00",
    "en": "475.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 2,500.00 × 21% = 525.00 欧元；含税价 = 2,500.00 + 525.00 = 3,025.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 2,500.00 x 21% = EUR 525.00; gross = EUR 3,025.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0030",
  "qid": "c01v01-10",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某商品不含税价 2,500.00 欧元，适用税率 19%。该笔供应的销项税额是多少？",
  "stemEn": "A supply has a net price of EUR 2,500.00 at a rate of 19%. What is the output VAT?",
  "options": [
   {
    "zh": "475.00",
    "en": "475.00"
   },
   {
    "zh": "2,975.00",
    "en": "2,975.00"
   },
   {
    "zh": "525.00",
    "en": "525.00"
   },
   {
    "zh": "950.00",
    "en": "950.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税额 = 不含税价 × 税率 = 2,500.00 × 19% = 475.00 欧元；含税价 = 2,500.00 + 475.00 = 2,975.00 欧元。选项 C 是把另一个国家的税率套用到本题上。",
  "solutionEn": "Output VAT = 2,500.00 x 19% = EUR 475.00; gross = EUR 2,975.00. Option C applies the rate of another Member State to this transaction."
 },
 {
  "id": "Q0031",
  "qid": "c01v02-01",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 21%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 500.00 to a B2C consumer in another Member State whose standard rate is 21%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 21%，税额 105.00 欧元",
    "en": "目的地国 21%，税额 105.00 欧元"
   },
   {
    "zh": "发货国税率，税额 95.00 欧元",
    "en": "发货国税率，税额 95.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 50.00 欧元",
    "en": "目的地国 10%，税额 50.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：500.00 × 21% = 105.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 500.00 x 21% = EUR 105.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0032",
  "qid": "c01v02-02",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 24%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 500.00 to a B2C consumer in another Member State whose standard rate is 24%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 24%，税额 120.00 欧元",
    "en": "目的地国 24%，税额 120.00 欧元"
   },
   {
    "zh": "发货国税率，税额 95.00 欧元",
    "en": "发货国税率，税额 95.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 50.00 欧元",
    "en": "目的地国 10%，税额 50.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：500.00 × 24% = 120.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 500.00 x 24% = EUR 120.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0033",
  "qid": "c01v02-03",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 1,500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 21%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 1,500.00 to a B2C consumer in another Member State whose standard rate is 21%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 21%，税额 315.00 欧元",
    "en": "目的地国 21%，税额 315.00 欧元"
   },
   {
    "zh": "发货国税率，税额 285.00 欧元",
    "en": "发货国税率，税额 285.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 150.00 欧元",
    "en": "目的地国 10%，税额 150.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：1,500.00 × 21% = 315.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 1,500.00 x 21% = EUR 315.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0034",
  "qid": "c01v02-04",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 1,500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 24%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 1,500.00 to a B2C consumer in another Member State whose standard rate is 24%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 24%，税额 360.00 欧元",
    "en": "目的地国 24%，税额 360.00 欧元"
   },
   {
    "zh": "发货国税率，税额 285.00 欧元",
    "en": "发货国税率，税额 285.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 150.00 欧元",
    "en": "目的地国 10%，税额 150.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：1,500.00 × 24% = 360.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 1,500.00 x 24% = EUR 360.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0035",
  "qid": "c01v02-05",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 3,000.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 21%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 3,000.00 to a B2C consumer in another Member State whose standard rate is 21%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 21%，税额 630.00 欧元",
    "en": "目的地国 21%，税额 630.00 欧元"
   },
   {
    "zh": "发货国税率，税额 570.00 欧元",
    "en": "发货国税率，税额 570.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 300.00 欧元",
    "en": "目的地国 10%，税额 300.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：3,000.00 × 21% = 630.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 3,000.00 x 21% = EUR 630.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0036",
  "qid": "c01v02-06",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 3,000.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 24%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 3,000.00 to a B2C consumer in another Member State whose standard rate is 24%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 24%，税额 720.00 欧元",
    "en": "目的地国 24%，税额 720.00 欧元"
   },
   {
    "zh": "发货国税率，税额 570.00 欧元",
    "en": "发货国税率，税额 570.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 300.00 欧元",
    "en": "目的地国 10%，税额 300.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：3,000.00 × 24% = 720.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 3,000.00 x 24% = EUR 720.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0037",
  "qid": "c01v02-07",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 7,500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 21%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 7,500.00 to a B2C consumer in another Member State whose standard rate is 21%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 21%，税额 1,575.00 欧元",
    "en": "目的地国 21%，税额 1,575.00 欧元"
   },
   {
    "zh": "发货国税率，税额 1,425.00 欧元",
    "en": "发货国税率，税额 1,425.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 750.00 欧元",
    "en": "目的地国 10%，税额 750.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：7,500.00 × 21% = 1,575.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 7,500.00 x 21% = EUR 1,575.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0038",
  "qid": "c01v02-08",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 7,500.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 24%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 7,500.00 to a B2C consumer in another Member State whose standard rate is 24%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 24%，税额 1,800.00 欧元",
    "en": "目的地国 24%，税额 1,800.00 欧元"
   },
   {
    "zh": "发货国税率，税额 1,425.00 欧元",
    "en": "发货国税率，税额 1,425.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 750.00 欧元",
    "en": "目的地国 10%，税额 750.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：7,500.00 × 24% = 1,800.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 7,500.00 x 24% = EUR 1,800.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0039",
  "qid": "c01v02-09",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 12,000.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 21%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 12,000.00 to a B2C consumer in another Member State whose standard rate is 21%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 21%，税额 2,520.00 欧元",
    "en": "目的地国 21%，税额 2,520.00 欧元"
   },
   {
    "zh": "发货国税率，税额 2,280.00 欧元",
    "en": "发货国税率，税额 2,280.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 1,200.00 欧元",
    "en": "目的地国 10%，税额 1,200.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：12,000.00 × 21% = 2,520.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 12,000.00 x 21% = EUR 2,520.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0040",
  "qid": "c01v02-10",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-selling",
   "b2c",
   "place-of-supply"
  ],
  "source": "variant",
  "stemZh": "一国供应商（本国标准税率 19%）向另一国 B2C 消费者销售商品，不含税价 12,000.00 欧元。货物从供应商国发出，消费者所在国的标准税率为 24%。下列哪一项是正确的增值税处理？",
  "stemEn": "A supplier in one Member State (its own standard rate is 19%) sells goods for a net price of EUR 12,000.00 to a B2C consumer in another Member State whose standard rate is 24%; the goods are dispatched from the supplier's country. Which VAT treatment is correct?",
  "options": [
   {
    "zh": "目的地国 24%，税额 2,880.00 欧元",
    "en": "目的地国 24%，税额 2,880.00 欧元"
   },
   {
    "zh": "发货国税率，税额 2,280.00 欧元",
    "en": "发货国税率，税额 2,280.00 欧元"
   },
   {
    "zh": "目的地国 10%，税额 1,200.00 欧元",
    "en": "目的地国 10%，税额 1,200.00 欧元"
   },
   {
    "zh": "不征税，因为是出口",
    "en": "不征税，因为是出口"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内 B2C 远程销售适用目的地国（消费者所在国）税率：12,000.00 × 24% = 2,880.00 欧元。发货国 19% 的税率只适用于 B2B 供应。",
  "solutionEn": "Intra-EU B2C distance sales follow the rate of the Member State of destination: EUR 12,000.00 x 24% = EUR 2,880.00. The dispatch rate of 19% applies to intra-EU B2B supplies."
 },
 {
  "id": "Q0041",
  "qid": "c01v03-01",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 10,000.00 欧元，关税税率 6%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 10,000.00, duty rate 6%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,226.00",
    "en": "2,226.00"
   },
   {
    "zh": "10,600.00",
    "en": "10,600.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 10,000.00 + 600.00 = 10,600.00 欧元；进口增值税 = 10,600.00 × 21% = 2,226.00 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 10,000.00 + 600.00 = EUR 10,600.00; import VAT = EUR 10,600.00 x 21% = EUR 2,226.00. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0042",
  "qid": "c01v03-02",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 10,000.00 欧元，关税税率 3%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 10,000.00, duty rate 3%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,163.00",
    "en": "2,163.00"
   },
   {
    "zh": "10,300.00",
    "en": "10,300.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 10,000.00 + 300.00 = 10,300.00 欧元；进口增值税 = 10,300.00 × 21% = 2,163.00 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 10,000.00 + 300.00 = EUR 10,300.00; import VAT = EUR 10,300.00 x 21% = EUR 2,163.00. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0043",
  "qid": "c01v03-03",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 25,000.00 欧元，关税税率 6%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 25,000.00, duty rate 6%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "5,565.00",
    "en": "5,565.00"
   },
   {
    "zh": "26,500.00",
    "en": "26,500.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 25,000.00 + 1,500.00 = 26,500.00 欧元；进口增值税 = 26,500.00 × 21% = 5,565.00 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 25,000.00 + 1,500.00 = EUR 26,500.00; import VAT = EUR 26,500.00 x 21% = EUR 5,565.00. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0044",
  "qid": "c01v03-04",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 25,000.00 欧元，关税税率 3%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 25,000.00, duty rate 3%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "5,407.50",
    "en": "5,407.50"
   },
   {
    "zh": "25,750.00",
    "en": "25,750.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 25,000.00 + 750.00 = 25,750.00 欧元；进口增值税 = 25,750.00 × 21% = 5,407.50 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 25,000.00 + 750.00 = EUR 25,750.00; import VAT = EUR 25,750.00 x 21% = EUR 5,407.50. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0045",
  "qid": "c01v03-05",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 8,000.00 欧元，关税税率 6%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 8,000.00, duty rate 6%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,780.80",
    "en": "1,780.80"
   },
   {
    "zh": "8,480.00",
    "en": "8,480.00"
   },
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 21% = 1,780.80 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = EUR 8,480.00 x 21% = EUR 1,780.80. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0046",
  "qid": "c01v03-06",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 8,000.00 欧元，关税税率 3%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 8,000.00, duty rate 3%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,730.40",
    "en": "1,730.40"
   },
   {
    "zh": "8,240.00",
    "en": "8,240.00"
   },
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "240.00",
    "en": "240.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 8,000.00 + 240.00 = 8,240.00 欧元；进口增值税 = 8,240.00 × 21% = 1,730.40 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 8,000.00 + 240.00 = EUR 8,240.00; import VAT = EUR 8,240.00 x 21% = EUR 1,730.40. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0047",
  "qid": "c01v03-07",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 15,000.00 欧元，关税税率 6%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 15,000.00, duty rate 6%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,339.00",
    "en": "3,339.00"
   },
   {
    "zh": "15,900.00",
    "en": "15,900.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "900.00",
    "en": "900.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 15,000.00 + 900.00 = 15,900.00 欧元；进口增值税 = 15,900.00 × 21% = 3,339.00 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 15,000.00 + 900.00 = EUR 15,900.00; import VAT = EUR 15,900.00 x 21% = EUR 3,339.00. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0048",
  "qid": "c01v03-08",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 15,000.00 欧元，关税税率 3%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 15,000.00, duty rate 3%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,244.50",
    "en": "3,244.50"
   },
   {
    "zh": "15,450.00",
    "en": "15,450.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "450.00",
    "en": "450.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 15,000.00 + 450.00 = 15,450.00 欧元；进口增值税 = 15,450.00 × 21% = 3,244.50 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 15,000.00 + 450.00 = EUR 15,450.00; import VAT = EUR 15,450.00 x 21% = EUR 3,244.50. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0049",
  "qid": "c01v03-09",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 5,000.00 欧元，关税税率 6%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 5,000.00, duty rate 6%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,113.00",
    "en": "1,113.00"
   },
   {
    "zh": "5,300.00",
    "en": "5,300.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 5,000.00 + 300.00 = 5,300.00 欧元；进口增值税 = 5,300.00 × 21% = 1,113.00 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 5,000.00 + 300.00 = EUR 5,300.00; import VAT = EUR 5,300.00 x 21% = EUR 1,113.00. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0050",
  "qid": "c01v03-10",
  "chapter": 1,
  "chapterTitle": "增值税法框架与供应地认定",
  "chapterTitleEn": "The VAT Legal Framework and the Place of Supply",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一批货物进口：关税完税价格 5,000.00 欧元，关税税率 3%，无其他进口税费，进口国增值税税率 21%。进口增值税额是多少？",
  "stemEn": "A consignment is imported: customs value EUR 5,000.00, duty rate 3%, no other import taxes, import VAT rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,081.50",
    "en": "1,081.50"
   },
   {
    "zh": "5,150.00",
    "en": "5,150.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "150.00",
    "en": "150.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 完税价格 + 关税 = 5,000.00 + 150.00 = 5,150.00 欧元；进口增值税 = 5,150.00 × 21% = 1,081.50 欧元。关税必须计入税基，这是本题的核心。",
  "solutionEn": "The import VAT base is customs value + duty = 5,000.00 + 150.00 = EUR 5,150.00; import VAT = EUR 5,150.00 x 21% = EUR 1,081.50. Duty is part of the base - that is the point of the question."
 },
 {
  "id": "Q0051",
  "qid": "c02q01",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "small-business-exemption",
   "thresholds",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "比利时一家居民电商公司 2026 年不含税营业额为 €28,000。该公司能否继续适用比利时的小企业增值税免税（franchise）制度？",
  "stemEn": "A Belgian e-commerce company has turnover excluding VAT of EUR 28,000 in 2026. Can it continue to use the Belgian small business VAT exemption (franchise) regime?",
  "options": [
   {
    "zh": "不能：2026 年营业额超过比利时 €25,000 的年度门槛，须转为正常纳税人登记申报",
    "en": "No - the 2026 turnover exceeds the Belgian annual threshold of EUR 25,000, so the business must register as a standard taxpayer"
   },
   {
    "zh": "可以：营业额低于欧盟 €100,000 的整体上限",
    "en": "Yes - the turnover is below the EU-wide ceiling of EUR 100,000"
   },
   {
    "zh": "可以：只要在 2027 年 1 月 1 日前提出申请即可延续",
    "en": "Yes - the exemption can be extended simply by applying before 1 January 2027"
   },
   {
    "zh": "不能：因为该企业已不再属于独立从事经济活动的主体",
    "en": "No - because the company no longer independently pursues an economic activity"
   }
  ],
  "answer": 0,
  "solutionZh": "门槛是 €28,000 > €25,000（SPF Finances，2026 年度门槛 €25,000）。因此该企业自 2026 年起失去小企业免税资格，须按正常纳税人登记并按期申报。欧盟 €100,000 的整体上限是第二道检验，只会进一步收紧而不会放宽国家门槛；申请延期也不是法律途径。VERIFY：比利时 2026 年放宽该门槛的立法动态。",
  "solutionEn": "EUR 28,000 is above the Belgian threshold of EUR 25,000 per calendar year (SPF Finances, 2026). The business therefore loses the exemption for 2026 and must register and file as a standard taxpayer. The EU-wide EUR 100,000 ceiling is a second, additional test that can only tighten the position; applying for an extension is not a legal route. VERIFY: the status of the Belgian proposals to widen the threshold in 2026."
 },
 {
  "id": "Q0052",
  "qid": "c02q02",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "small-business-exemption",
   "thresholds",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "德国一家贸易商 2025 年不含税营业额为 €27,000，2026 年预计 €30,000。按 §24 UStG 的 Kleinunternehmerregelung，该企业 2026 年是否仍是 Kleinunternehmer？其 2025 年营业额比前一年门槛高出多少？",
  "stemEn": "A German trader had turnover excluding VAT of EUR 27,000 in 2025 and expects EUR 30,000 in 2026. Under the Kleinunternehmerregelung in Section 24 UStG, is the business still a Kleinunternehmer in 2026, and by how much did its 2025 turnover exceed the prior-year limit?",
  "options": [
   {
    "zh": "否：2025 年营业额超出 €25,000 的前一年门槛 €2,000，2026 年起须作为正常纳税人",
    "en": "No - 2025 turnover exceeded the EUR 25,000 prior-year limit by EUR 2,000, so the business is a standard taxpayer from 2026"
   },
   {
    "zh": "是：只要当年营业额不超过 €100,000 即继续适用",
    "en": "Yes - the regime continues as long as current-year turnover stays below EUR 100,000"
   },
   {
    "zh": "否：2026 年预计的 €30,000 将突破 €25,000 的当年限额",
    "en": "No - expected 2026 turnover of EUR 30,000 will breach the EUR 25,000 current-year limit"
   },
   {
    "zh": "是：门槛为前一年 €50,000 且当年 €100,000，€27,000 远低于门槛",
    "en": "Yes - the limits are EUR 50,000 in the prior year and EUR 100,000 in the current year, so EUR 27,000 is comfortably inside"
   }
  ],
  "answer": 0,
  "solutionZh": "德国 Kleinunternehmer 须同时满足上一年不超过 €25,000 且当年不超过 €100,000。€27,000 − €25,000 = €2,000，前一年条件已不成立，因此 2026 年起不再是 Kleinunternehmer，须正常开票与申报。补充要点：自 2025 年起 Kleinunternehmer 不得再选择跨境反向征税（Vorsteuer-Optierung），跨境 B2B 供应会因此产生实际成本。",
  "solutionEn": "A Kleinunternehmer must satisfy both limbs: no more than EUR 25,000 in the prior year and no more than EUR 100,000 in the current year. EUR 27,000 minus EUR 25,000 is EUR 2,000, so the prior-year limb fails and the business is a standard taxpayer from 2026, with ordinary invoicing and filing. Additional point: since 2025 a Kleinunternehmer may no longer opt for reverse charge on cross-border supplies (Vorsteuer-Optierung), so cross-border B2B sales now carry a real cost."
 },
 {
  "id": "Q0053",
  "qid": "c02q03",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "small-business-exemption",
   "input-vat",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "荷兰一名自由职业者 2026 年不含税营业额为 €19,500，符合荷兰 KOR 的适用条件。当年其向供应商支付含税采购款 €3,630，其中可分离的增值税为 €630。该笔进项税能否抵扣？",
  "stemEn": "A Dutch freelancer has turnover excluding VAT of EUR 19,500 in 2026 and qualifies for the Dutch KOR. During the year the business pays EUR 3,630 inclusive of VAT to suppliers, of which EUR 630 is separable VAT. Can that input VAT be deducted?",
  "options": [
   {
    "zh": "不能：适用 KOR 期间不得开具含税发票、不申报增值税，也不得抵扣进项税，€630 被放弃",
    "en": "No - under the KOR the business charges no VAT, files no VAT return and may not deduct input VAT, so the EUR 630 is lost"
   },
   {
    "zh": "可以：进项税 €630 可全额抵扣",
    "en": "Yes - the full EUR 630 of input VAT is deductible"
   },
   {
    "zh": "可以：可按含税采购额 €3,630 的 21% 即 €762.30 抵扣",
    "en": "Yes - EUR 762.30 is deductible, being 21% of the EUR 3,630 paid"
   },
   {
    "zh": "不能：因为荷兰 KOR 的营业额上限为 €10,000，€19,500 已超限",
    "en": "No - because the Dutch KOR ceiling is EUR 10,000 and EUR 19,500 exceeds it"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰 KOR 的营业额上限为每日历年度 €20,000（Belastingdienst），因此 €19,500 合格。但 KOR 是**免税**而非「不征税后仍可抵扣」：适用期间不得向客户开具含税发票、不申报增值税、也不得扣除进项税，故 €630 的进项税被放弃。选项 3 的理由错误：荷兰的上限是 €20,000 而非欧盟的 €10,000。若希望抵扣进项税并向 B2B 客户开具合规发票，须自愿放弃 KOR。",
  "solutionEn": "The Dutch KOR ceiling is EUR 20,000 per calendar year (Belastingdienst), so EUR 19,500 qualifies. But the KOR is an **exemption**, not a suspension: while it applies the business charges no VAT, files no return and deducts no input VAT, so the EUR 630 is lost. Option 3 gives the wrong reason - the Dutch ceiling is EUR 20,000, not the EU base of EUR 10,000. To deduct input VAT and invoice business customers properly the business must voluntarily give up the KOR."
 },
 {
  "id": "Q0054",
  "qid": "c02q04",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "thresholds",
   "franchise-en-base",
   "FR"
  ],
  "source": "chapter",
  "stemZh": "法国一名从事网站开发的服务业自由职业者 2026 年不含税营业额为 €38,200。法国自 2025 年起对服务业实行的 franchise en base 门槛为 €37,500。其营业额已超门槛并按 20% 税率开票，应缴增值税是多少？",
  "stemEn": "A French freelance web developer has turnover excluding VAT of EUR 38,200 in 2026. The franchise en base threshold for services in France has been EUR 37,500 since 2025. Turnover is above the threshold and the standard 20% rate is charged. What is the VAT due?",
  "options": [
   {
    "zh": "€7,640（€38,200 × 20%），并须改按一般纳税人申报",
    "en": "EUR 7,640 (EUR 38,200 x 20%), and the business must file as a standard VAT taxpayer"
   },
   {
    "zh": "€3,820（按 10% 的中间税率计算）",
    "en": "EUR 3,820 (computed at the 10% intermediate rate)"
   },
   {
    "zh": "€0：只要营业额不超过 €85,000 仍可免于课税",
    "en": "EUR 0 - as long as turnover stays below EUR 85,000 no VAT is due"
   },
   {
    "zh": "€2,101（€38,200 × 5.5% 的食品税率）",
    "en": "EUR 2,101 (EUR 38,200 x 5.5%, the food rate)"
   }
  ],
  "answer": 0,
  "solutionZh": "€38,200 × 20% = €7,640。法国用 franchise en base（而非欧盟小企业免税）管理小规模纳税人，服务业门槛 €37,500 自 2025 年 1 月 1 日起适用；超过门槛后必须课征增值税并提交申报，且发票上不再能写 'TVA non applicable, art. 293 B du CGI'。选项 2 的 €85,000 是货物销售门槛，对服务业不适用。",
  "solutionEn": "EUR 38,200 x 20% = EUR 7,640. France handles small traders through the franchise en base rather than the EU small business exemption, and the service threshold of EUR 37,500 applies since 1 January 2025. Above the threshold VAT must be charged and reported, and the invoice may no longer state 'TVA non applicable, art. 293 B du CGI'. The EUR 85,000 figure in option 2 is the goods-sales threshold and does not apply to services."
 },
 {
  "id": "Q0055",
  "qid": "c02q05",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "fiscal-representative",
   "registration",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家非居民供应商自 2026 年起在比利时提供 B2B 应税供应，比利时要求其登记并指定本地非居民增值税代表。代表年费为 €3,600，另需按季度提交增值税申报（每年 4 次），每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier makes B2B taxable supplies in Belgium from 2026. Belgium requires registration and the appointment of a local non-resident VAT representative. The representative's annual fee is EUR 3,600, and four VAT returns must be filed each year at an administrative cost of EUR 900 per filing. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "€7,200（€3,600 + 4 × €900）",
    "en": "EUR 7,200 (EUR 3,600 + 4 x EUR 900)"
   },
   {
    "zh": "€5,400（€3,600 + 2 × €900）",
    "en": "EUR 5,400 (EUR 3,600 + 2 x EUR 900)"
   },
   {
    "zh": "€9,000（€3,600 + 6 × €900）",
    "en": "EUR 9,000 (EUR 3,600 + 6 x EUR 900)"
   },
   {
    "zh": "€3,600（仅代表年费，申报免费）",
    "en": "EUR 3,600 (the representative's fee only; filing is free)"
   }
  ],
  "answer": 0,
  "solutionZh": "€3,600 + (4 × €900) = €7,200。这是比利时的强制结构：自 2019 年 1 月 1 日起，非居民向比利时客户作 B2B 应税供应必须登记并指定本地代表，**没有营业额门槛**，因此即便营业额只有几百欧元也要承担这笔固定成本。荷兰不同：仅在货物存放于荷兰时才强制财政代表；德国与法国则把未指定代表时的反向征税责任落到服务接收方（VERIFY：法国的强制情形）。",
  "solutionEn": "EUR 3,600 + (4 x EUR 900) = EUR 7,200. This is the Belgian mandatory structure: since 1 January 2019 a non-resident making B2B taxable supplies in Belgium must register and appoint a local representative, and there is **no turnover threshold**, so even a few hundred euros of turnover carries this fixed cost. The Netherlands differs - a fiscal representative is required where goods are stored in the Netherlands; in Germany and France the reverse charge falls on the recipient when no representative is appointed (VERIFY: the position in France)."
 },
 {
  "id": "Q0056",
  "qid": "c02q06",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "EORI",
   "customs-identification",
   "cross-country"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司以自己的名义在德国、荷兰、比利时和西班牙四国办理进口报关，货物从第三国运入。它需要多少个 EORI 号码？",
  "stemEn": "A German company lodges import declarations in its own name in Germany, the Netherlands, Belgium and Spain, with goods arriving from a third country. How many EORI numbers does it need?",
  "options": [
   {
    "zh": "4 个：比利时与荷兰要求每一成员国一个 EORI",
    "en": "4 - Belgium and the Netherlands require one EORI per Member State"
   },
   {
    "zh": "1 个：一个欧盟通用的 EORI 即可",
    "en": "1 - a single EU-wide EORI is sufficient"
   },
   {
    "zh": "2 个：只需在总部国与首个入境国申请",
    "en": "2 - one in the head office Member State and one in the first country of entry"
   },
   {
    "zh": "8 个：每个成员国需要两个（进口与出口各一）",
    "en": "8 - two per Member State, one for import and one for export"
   }
  ],
  "answer": 0,
  "solutionZh": "需要 4 个。EORI 号码格式为签发国两位国别代码加最多 15 位字母数字，但**它按签发国发放**：比利时与荷兰都要求每一成员国一个 EORI，所以在荷、比分别报关就要分别申请。EORI 号码不能跨成员国通用，也不等于增值税识别号——后者用于税务登记与反向征税，前者仅用于海关申报。",
  "solutionEn": "Four are needed. The EORI consists of the two-letter code of the issuing country followed by up to 15 alphanumeric characters, but it is **issued by country**: both Belgium and the Netherlands require one EORI per Member State, so Dutch and Belgian declarations each need their own. An EORI cannot be shared across Member States and is not a VAT number - the VAT number drives tax registration and reverse charge, the EORI drives customs only."
 },
 {
  "id": "Q0057",
  "qid": "c02q07",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "vat-number",
   "reverse-charge",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "比利时供应商向荷兰 B2B 客户开具反向征税发票，发票不含税金额 €8,000。客户在发票上提供的增值税识别号为 'NL 123456789 B01'。该号码格式是否正确？若按该号码办理，可计提的进项税是多少？",
  "stemEn": "A Belgian supplier issues a reverse charge invoice to a Dutch B2B customer for EUR 8,000 excluding VAT. The customer quoted the VAT identification number 'NL 123456789 B01' on the invoice. Is the format correct, and what input VAT can be claimed on that basis?",
  "options": [
   {
    "zh": "格式正确（NL + 9 位数字 + B + 2 位后缀），可按 21% 计提进项税 €1,680",
    "en": "The format is correct (NL + 9 digits + B + 2-digit suffix) and input VAT of EUR 1,680 can be deducted at 21%"
   },
   {
    "zh": "格式正确，但荷兰号码不含 B 后缀，须在发票上另行注明 'btw niet in rekening gebracht'",
    "en": "The format is correct, but a Dutch number has no B suffix, so the invoice must state 'btw niet in rekening gebracht'"
   },
   {
    "zh": "格式错误：荷兰号码只有 9 位数字，进项税须在供应商改开发票后才能抵扣",
    "en": "The format is wrong - a Dutch number has 9 digits only, and input VAT can be deducted only after the supplier issues a corrected invoice"
   },
   {
    "zh": "格式正确，但反征税下买方的税号仅供识别，€1,680 进项税须由卖方代为申报",
    "en": "The format is correct, but under reverse charge the buyer's number is for identification only and the EUR 1,680 of input VAT must be reported by the seller"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰增值税号为 'NL' + 9 位数字 + 'B' + 2 位后缀（Belastingdienst），'NL 123456789 B01' 完全符合。号码格式正确是反向征税的前提：欧盟内 B2B 发票必须载明买卖双方的增值税识别号。进项税 = €8,000 × 21% = €1,680，由荷兰客户自行申报（Art 178/179）。实务要点：发票上的税号若缺失或错误，供应商须更正发票，否则买方的抵扣权会受影响。",
  "solutionEn": "A Dutch VAT number is NL plus 9 digits plus B plus a 2-digit suffix (Belastingdienst), so 'NL 123456789 B01' conforms exactly. A valid number is a precondition for reverse charge, because an intra-EU B2B invoice must carry the VAT identification numbers of both parties. Input VAT is EUR 8,000 x 21% = EUR 1,680, self-assessed by the Dutch customer under Articles 178 and 179. Practical point: if the number on the invoice is missing or wrong the supplier must issue a corrected invoice, otherwise the buyer's deduction is put at risk."
 },
 {
  "id": "Q0058",
  "qid": "c02q08",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "registration",
   "intra-eu-acquisition",
   "EE"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚一家公司 2026 年 1 月从德国供应商处取得货物，不含税 €9,800；2 月再从波兰取得货物，不含税 €400。其在另一成员国采购货物的年度累计达到 €10,000 上限后会发生什么？2 月那笔采购的反向征税增值税是多少？",
  "stemEn": "An Estonian company acquired goods from a German supplier for EUR 9,800 excluding VAT in January 2026 and further goods from Poland for EUR 400 in February. What follows once its annual purchases of goods from other Member States pass the EUR 10,000 ceiling, and what is the reverse charge VAT on the February purchase?",
  "options": [
   {
    "zh": "须登记为有限增值税纳税人（piiratud käibemaksukohustuslane），2 月采购 €400 的反向征税增值税为 24% × €400 = €96",
    "en": "It must register as a limited VAT taxable person (piiratud käibemaksukohustuslane), and the February purchase of EUR 400 carries reverse charge VAT of 24% x EUR 400 = EUR 96"
   },
   {
    "zh": "须在 1 月即登记，且 1 月采购 €9,800 的反向征税增值税为 €2,352",
    "en": "It must register in January, and the January purchase of EUR 9,800 carries reverse charge VAT of EUR 2,352"
   },
   {
    "zh": "无须登记：年度上限为 €50,000，€10,200 远未达到",
    "en": "No registration is needed - the annual ceiling is EUR 50,000 and EUR 10,200 is far below it"
   },
   {
    "zh": "无须登记：门槛按每一笔采购单独计算，€400 远低于上限",
    "en": "No registration is needed - the threshold is tested per purchase, and EUR 400 is far below it"
   }
  ],
  "answer": 0,
  "solutionZh": "年度累计 = €9,800 + €400 = €10,200，超过 €10,000 的门槛，因此须登记为有限增值税纳税人（piiratud käibemaksukohustuslane，§16 KK，VERIFY 条文编号），并自超过门槛当期起对欧盟内取得货物作反向征税（Art 179）。2 月采购 €400 × 24% = €96（爱沙尼亚标准税率 24%，不是旧资料中的 22%）。有限纳税人只就欧盟内取得货物与特定进口服务自行计税，其自身的销售仍按 24% 开票。",
  "solutionEn": "Annual purchases total EUR 9,800 + EUR 400 = EUR 10,200, above the EUR 10,000 ceiling, so the business must register as a limited VAT taxable person (piiratud käibemaksukohustuslane, Section 16 KK, VERIFY the section number) and self-assess the intra-EU acquisition from the period in which the threshold is passed (Article 179). The February purchase is EUR 400 x 24% = EUR 96, using the Estonian standard rate of 24% and not the 22% still quoted in older material. A limited taxable person self-assesses only on intra-EU acquisitions of goods and certain imported services; its own sales remain charged at 24%."
 },
 {
  "id": "Q0059",
  "qid": "c02q09",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "fixed-establishment",
   "Art-11",
   "ES"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司向西班牙客户销售设备，并在西班牙境内的一间仓库中存放自己的库存。该仓库没有雇员、没有办公设施，仅由仓库管理方按保管合同代为存放货物。该仓库是否构成固定营业场所（Art 11）？",
  "stemEn": "A Dutch company sells equipment to Spanish customers and keeps its own stock in a warehouse in Spain. The warehouse has no employees and no office facilities; a warehouse operator holds the goods under a custody contract. Is that warehouse a fixed establishment within Article 11?",
  "options": [
   {
    "zh": "不构成：固定营业场所须具备针对特定供应的足够人力与技术资源，纯保管性质的仓库不满足该检验",
    "en": "No - a fixed establishment requires sufficient human and technical resources for a specific supply, and a pure custody warehouse does not meet that test"
   },
   {
    "zh": "构成：任何位于成员国境内的营业场所都构成固定营业场所",
    "en": "Yes - any place of business located in a Member State is a fixed establishment"
   },
   {
    "zh": "构成：仓库存放的是荷兰公司自己的库存，属于固定营业场所",
    "en": "Yes - the warehouse holds the Dutch company's own stock, so it is a fixed establishment"
   },
   {
    "zh": "不构成：只有外国公司在西班牙设有雇员时才可能构成固定营业场所",
    "en": "No - a fixed establishment can only arise where the foreign company has employees in Spain"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 11 要求「除设立地以外的营业场所」具备**针对某一特定供应**的足够人力与技术资源。该仓库只有保管功能、无雇员、无设备，因此不满足人力与技术资源两项要件，**不构成固定营业场所**。选项 2 是常见陷阱：存货所有权本身不是标准，标准是资源。选项 4 的理由也不完整——雇员是强指标，但并非唯一可能的判定路径（自有设备同样可以构成）。",
  "solutionEn": "Article 11 requires an establishment other than the place of establishment with **sufficient human and technical resources for a specific supply**. This warehouse performs custody only, with no employees and no facilities, so neither limb is met and it is **not a fixed establishment**. Option 2 is the classic trap: ownership of the stock is not the test, resources are. Option 4 is also incomplete - employees are a strong indicator but not the only possible route, since owned equipment can equally satisfy the technical limb."
 },
 {
  "id": "Q0060",
  "qid": "c02q10",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "taxable-person",
   "Art-9",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "一个章程写明「不以营利为目的」的协会，持续向会员收取会费并向公众出售图书。该协会是否因为无营利目的而不再是增值税纳税人？",
  "stemEn": "An association whose statutes state that it is not run for profit charges membership subscriptions and sells books to the public. Does the absence of a profit purpose mean it is no longer a taxable person?",
  "options": [
   {
    "zh": "不是：Art 9 明确规定经济活动的判断与目的、结果或地位无关，持续且有组织的销售即构成经济活动",
    "en": "No - Article 9 states that purpose, result and status are irrelevant, and a continuing organised sale of goods is an economic activity"
   },
   {
    "zh": "是：无营利目的的协会不从事经济活动，无须登记",
    "en": "Yes - a non-profit association does not pursue an economic activity and need not register"
   },
   {
    "zh": "是：只有以销售为唯一目的的协会才是纳税人",
    "en": "Yes - only associations that exist solely to sell are taxable persons"
   },
   {
    "zh": "不是：会员会费不属于对价，且图书销售亦非经济活动，因此全部收入均不征税",
    "en": "No - membership fees are not consideration and the book sales are not an economic activity, so none of the income is taxable"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 9 的原文把「目的、结果或地位」明确排除在判断标准之外，因此非营利性质不能用来否认纳税人身份。持续、有组织的对外销售图书构成经济活动，协会须登记为纳税人并就销售开具发票。选项 4 的推理是错的：会费若与协会提供的东西相联系，可以构成对价；而且「免税」与「非纳税人」是两回事——若某项供应本身被豁免（例如 Art 110 的医疗或教育服务），那是免税问题，不是主体身份问题。",
  "solutionEn": "Article 9 expressly excludes purpose, result and status from the test, so a non-profit character can never be used to deny taxable person status. A continuing and organised sale of books to the public is an economic activity, so the association must register and invoice with VAT. The reasoning in option 4 fails: subscription fees can be consideration where they are linked to something the association supplies, and exemption is a different question from status - a supply may be exempt under Article 110 (health or education) without the supplier ceasing to be a taxable person."
 },
 {
  "id": "Q0061",
  "qid": "c02q11",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "EORI",
   "vat-number",
   "identification"
  ],
  "source": "chapter",
  "stemZh": "关于 EORI 号码与增值税识别号，下列哪一项正确？",
  "stemEn": "Which statement about EORI numbers and VAT identification numbers is correct?",
  "options": [
   {
    "zh": "EORI 用于海关申报，格式为签发国两位国别代码加最多 15 位字母数字；增值税识别号用于税务登记，两者互不替代",
    "en": "The EORI is used for customs declarations and consists of the two-letter code of the issuing country plus up to 15 alphanumeric characters; the VAT number is a tax identifier and neither substitutes for the other"
   },
   {
    "zh": "二者可以互相替代：向海关出示增值税号即可免除 EORI 申请",
    "en": "They are interchangeable - showing a VAT number to customs removes the need for an EORI"
   },
   {
    "zh": "EORI 由税务机关核发，格式为 BE + 10 位数字",
    "en": "The EORI is issued by the tax authority and has the format BE plus 10 digits"
   },
   {
    "zh": "增值税识别号由海关签发而 EORI 由税务局签发，两者恰好相反",
    "en": "The VAT number is issued by customs and the EORI by the tax authority, which is exactly the other way round"
   }
  ],
  "answer": 0,
  "solutionZh": "EORI 是海关识别码（European Commission：签发国两位代码 + 最多 15 位字母数字），用于报关；增值税识别号用于税务登记、申报与反向征税。两者法律功能不同，既不能互相替代，也不能混淆签发机关。附加要点：EORI 号码没有有效期，但可被注销；IOSS 号码又是第三套号码，与 EORI 独立。",
  "solutionEn": "The EORI is a customs identifier (European Commission: two-letter issuing country code plus up to 15 alphanumeric characters) used for customs declarations, while the VAT identification number drives tax registration, returns and reverse charge. Their legal functions differ, they do not substitute for one another, and they are issued by different authorities. Additional point: an EORI has no expiry date but can be invalidated, and the IOSS number is a third identifier, independent of the EORI."
 },
 {
  "id": "Q0062",
  "qid": "c02q12",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "fiscal-representative",
   "warehouse",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司向荷兰的 B2B 客户销售商品，并将货物存放于荷兰境内的第三方仓库。该公司尚未在荷兰取得增值税登记。该公司需要什么？",
  "stemEn": "A German company sells goods to Dutch B2B customers and stores the goods in a third-party warehouse in the Netherlands. It has no Dutch VAT registration. What does it need?",
  "options": [
   {
    "zh": "荷兰增值税登记，并在货物存放于荷兰时指定财政代表",
    "en": "Dutch VAT registration and a fiscal representative, because the goods are stored in the Netherlands"
   },
   {
    "zh": "仅需一个 EORI 号码即可向荷兰客户开票",
    "en": "Only an EORI number is needed in order to invoice Dutch customers"
   },
   {
    "zh": "无需任何登记：货物尚未进入欧盟关境，荷兰不对其征税",
    "en": "No registration is needed - the goods have not entered the EU customs territory, so the Netherlands does not tax them"
   },
   {
    "zh": "只需在发票上写明 'btw niet in rekening gebracht' 即可",
    "en": "It is enough to write 'btw niet in rekening gebracht' on the invoice"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰增值税号的规则是：外国 B2B 供应商需要荷兰增值税号，**并且在货物存放于荷兰时须指定财政代表**（Belastingdienst；条文 Art 18a/18b Wet OB，VERIFY）。仓库地点构成与该国领土的实际联系，货物长期存放使荷兰成为供应地。选项 2 的推理错误：货物存放在欧盟关境内，恰恰因此在荷兰产生供应地联系；EORI 只解决海关识别；选项 4 的文字只在供应商未登记、且发票依法要求标注时才是替代方案，不能替代登记。",
  "solutionEn": "The Dutch rule is that a foreign B2B supplier needs a Dutch VAT number and, where goods are stored in the Netherlands, a fiscal representative (Belastingdienst; Articles 18a/18b Wet OB, VERIFY). The warehouse creates a real territorial link, because goods held there make the Netherlands the place of supply. The reasoning in option 2 is wrong: storing goods inside the EU customs territory is precisely what creates the link; the EORI only solves customs identification; and the wording in option 4 is a substitute only where the supplier is not registered and the invoice is required to carry it - it never replaces registration."
 },
 {
  "id": "Q0063",
  "qid": "c02q13",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "small-business-exemption",
   "EU-ceiling",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙企业向比利时客户供应货物，2026 年在比利时的营业额为 €9,500，在西班牙的营业额为 €95,000。比利时的 €100,000 欧盟整体上限如何适用？该西班牙企业可否在比利时免于登记？",
  "stemEn": "A Spanish business supplies goods to Belgian customers, with turnover in Belgium of EUR 9,500 in 2026 and turnover in Spain of EUR 95,000. How does the EUR 100,000 EU-wide ceiling apply in Belgium, and can the Spanish business avoid registration in Belgium?",
  "options": [
   {
    "zh": "合计营业额 €104,500 超过 €100,000 整体上限，不能享受小企业免税，须在比利时登记并指定本地代表",
    "en": "Combined turnover of EUR 104,500 exceeds the EUR 100,000 EU-wide ceiling, so the small business exemption is unavailable and the business must register in Belgium and appoint a local representative"
   },
   {
    "zh": "合计营业额 €104,500 未超上限，因为上限只适用于比利时营业额",
    "en": "The combined EUR 104,500 stays below the ceiling because the ceiling applies only to Belgian turnover"
   },
   {
    "zh": "合计营业额 €104,500 超过上限，但比利时营业额低于 €25,000 仍可豁免",
    "en": "The combined EUR 104,500 exceeds the ceiling, but the exemption still applies because Belgian turnover is below EUR 25,000"
   },
   {
    "zh": "合计营业额为 €85,000，未超过上限，故可免于登记",
    "en": "Combined turnover is EUR 85,000, below the ceiling, so no registration is required"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟合计 = €9,500 + €95,000 = €104,500 > €100,000。欧盟 Art 23 的整体上限适用于在另一成员国设立的企业与非居民：合计营业额一旦超过 €100,000，就不能在比利时享受小企业免税，须办理登记；比利时的强制结构还要求指定本地非居民增值税代表。选项 3 的推理错误：国家门槛 €25,000 与欧盟整体上限是**两道并行的检验**，不是替代关系。",
  "solutionEn": "EU-wide turnover is EUR 9,500 + EUR 95,000 = EUR 104,500, above EUR 100,000. The Article 23 EU-wide ceiling applies to businesses established in another Member State and to non-established businesses: once combined turnover passes it, the small business exemption is unavailable in Belgium and registration is required, and Belgium's mandatory structure adds a local non-resident VAT representative. The reasoning in option 3 is wrong: the national threshold of EUR 25,000 and the EU-wide ceiling are **two parallel tests**, not alternatives."
 },
 {
  "id": "Q0064",
  "qid": "c02q14",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "recargo-de-equivalencia",
   "calculation",
   "ES"
  ],
  "source": "chapter",
  "stemZh": "西班牙一家小型零售商不抵扣进项税，适用「等值附加税」（recargo de equivalencia）。其从供应商购入一般税率（21%）商品，不含税价 €1,000，供应商另加收 5.2% 的等值附加税。零售商以不含税 €1,000 售给消费者，并在销售发票上按 21% 课税。零售商向消费者开票的总额是多少？",
  "stemEn": "A small Spanish retailer who cannot deduct input VAT applies the recargo de equivalencia. It buys standard-rated goods (21%) for EUR 1,000 excluding VAT, and the supplier adds an equivalence surcharge of 5.2%. The retailer resells for EUR 1,000 excluding VAT and charges 21% VAT on the sale. What total does the retailer invoice the consumer?",
  "options": [
   {
    "zh": "€1,272.92（不含税基数 €1,052，增值税 €220.92，等值附加税 €52）",
    "en": "EUR 1,272.92 (net base EUR 1,052, VAT EUR 220.92, equivalence surcharge EUR 52)"
   },
   {
    "zh": "€1,262.00（增值税按 €1,000 计算为 €210，加等值附加税 €52）",
    "en": "EUR 1,262.00 (VAT on EUR 1,000 is EUR 210 plus the EUR 52 surcharge)"
   },
   {
    "zh": "€1,210.00（仅按不含税 €1,000 计征 21% 增值税，不含附加税）",
    "en": "EUR 1,210.00 (21% VAT on EUR 1,000 only, no surcharge)"
   },
   {
    "zh": "€1,314.92（增值税 €220.92，另按 21% 加计等值附加税 €220.92）",
    "en": "EUR 1,314.92 (VAT EUR 220.92 plus a 21% surcharge of EUR 220.92)"
   }
  ],
  "answer": 0,
  "solutionZh": "零售商的口径：① 进项不可抵扣，所以自己的销项税基要加上自己付的等值附加税 €52（€1,000 × 5.2%），即 €1,052；② 销项增值税 = €1,052 × 21% = €220.92；③ 再向消费者收取等值附加税 €52。合计 = €1,052 + €220.92 + €52 = €1,272.92。附加要点：西班牙没有小企业免税门槛，小零售商正是靠这一机制把不可抵扣的进项税转嫁给最终消费者，且不提交 Modelo 303。",
  "solutionEn": "The retailer's calculation runs as follows. First, input VAT is not deductible, so the output base includes the equivalence surcharge the retailer itself paid, EUR 1,000 x 5.2% = EUR 52, giving EUR 1,052. Second, output VAT is EUR 1,052 x 21% = EUR 220.92. Third, the retailer passes the EUR 52 surcharge on to the consumer. Total = EUR 1,052 + EUR 220.92 + EUR 52 = EUR 1,272.92. Additional point: Spain has no small business exemption threshold, so small retailers rely on this mechanism to shift the non-deductible input VAT to the final consumer, and they do not file Modelo 303."
 },
 {
  "id": "Q0065",
  "qid": "c02q15",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "voluntary-registration",
   "KOR",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "荷兰一零售商年不含税营业额 €18,000（低于 KOR 的 €20,000 门槛），其中采购额（不含税）为 €10,000，均适用 21% 增值税。该零售商考虑放弃 KOR、自愿登记为增值税纳税人。登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 18,000 a year (below the EUR 20,000 KOR ceiling), with purchases of EUR 10,000 excluding VAT, all at 21%. It is considering giving up the KOR and registering for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "€1,680（应缴 €3,780 − 进项 €2,100）",
    "en": "EUR 1,680 (output VAT EUR 3,780 less deductible input VAT EUR 2,100)"
   },
   {
    "zh": "€3,780（应缴增值税全额）",
    "en": "EUR 3,780 (the full output VAT)"
   },
   {
    "zh": "€2,100（可抵扣进项税全额）",
    "en": "EUR 2,100 (the full deductible input VAT)"
   },
   {
    "zh": "€0：自愿登记后应缴增值税与进项税完全抵销",
    "en": "EUR 0 - after voluntary registration output VAT and input VAT cancel out completely"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €18,000 × 21% = €3,780；可抵扣进项税 = €10,000 × 21% = €2,100；差额 = €1,680。这正是自愿登记的取舍：放弃 KOR 后可以抵扣 €2,100 的进项税、向 B2B 客户开具含税发票并申请退税，代价是自行缴纳 €1,680 的净增值税并履行申报义务。若客户全部是消费者、又没有大额采购，继续留在 KOR 往往更省。",
  "solutionEn": "Output VAT is EUR 18,000 x 21% = EUR 3,780, deductible input VAT is EUR 10,000 x 21% = EUR 2,100, and the difference is EUR 1,680. This is the trade-off behind voluntary registration: giving up the KOR allows the business to deduct EUR 2,100 of input VAT, issue VAT invoices to business customers and claim refunds, at the price of paying EUR 1,680 of net VAT and meeting the filing obligations. If all customers are consumers and purchases are small, staying in the KOR is often cheaper."
 },
 {
  "id": "Q0066",
  "qid": "c02q16",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "registration",
   "fiscal-representative",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家非居民公司自 2026 年起向比利时 B2B 客户销售商品，2026 年在比利时的营业额仅 €1,200，且公司在比利时没有任何仓库或雇员。该公司需要做什么？",
  "stemEn": "A non-established company sells goods to Belgian B2B customers from 2026, with turnover in Belgium of only EUR 1,200 in 2026 and no Belgian warehouse or employees. What must it do?",
  "options": [
   {
    "zh": "必须办理比利时增值税登记并指定本地非居民增值税代表，没有营业额门槛",
    "en": "It must register for Belgian VAT and appoint a local non-resident VAT representative; there is no turnover threshold"
   },
   {
    "zh": "无需登记：营业额低于比利时小企业门槛 €25,000，也低于欧盟 €10,000 的小企业免税基准",
    "en": "No registration is needed: turnover is below the Belgian small business threshold of EUR 25,000 and below the EU base of EUR 10,000"
   },
   {
    "zh": "仅需在发票上写明 'TVA non applicable, art. 293 B du CGI'",
    "en": "It is enough to state 'TVA non applicable, art. 293 B du CGI' on the invoice"
   },
   {
    "zh": "须先申请 EORI 号码，凭 EORI 即可在比利时开票",
    "en": "It must first obtain an EORI number, which is enough to invoice in Belgium"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时的规则是强制且无门槛：自 2019 年 1 月 1 日起，非居民向比利时客户作 B2B 应税供应必须登记并指定本地非居民增值税代表，€1,200 的营业额照样触发。小企业免税解决的是「谁不必登记」，不能用来免除已经产生的应税供应；且欧盟小企业制度的适用前提是**在成员国设立**，非居民不在其列。选项 2 混淆了两件事；选项 3 是法国式表述（且在法国门槛以下也仍需说明），在比利时不适用；EORI 只解决海关问题。",
  "solutionEn": "The Belgian rule is mandatory and has no threshold: since 1 January 2019 a non-resident making B2B taxable supplies in Belgium must register and appoint a local non-resident VAT representative, and EUR 1,200 of turnover still triggers it. The small business exemption answers who need not register; it cannot excuse a taxable supply that has already arisen, and the EU small business scheme presupposes **establishment** in the Member State, which a non-established business does not have. Option 2 conflates the two; option 3 is the French formula, which in any event is not a Belgian rule; and the EORI only solves the customs question."
 },
 {
  "id": "Q0067",
  "qid": "c02q17",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "KOR",
   "EU-small-business",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰居民企业的本国不含税营业额为 €15,000，在比利时的营业额为 €6,000。荷兰 KOR 的 €20,000 门槛与欧盟小企业制度的 €10,000 基准在这里如何适用？",
  "stemEn": "A Dutch resident business has domestic turnover excluding VAT of EUR 15,000 and turnover in Belgium of EUR 6,000. How do the Dutch KOR ceiling of EUR 20,000 and the EU small business baseline of EUR 10,000 apply here?",
  "options": [
   {
    "zh": "KOR 可用：只看荷兰营业额 €15,000（低于 €20,000）；欧盟合计 €21,000 也低于 €100,000 的整体上限",
    "en": "The KOR is available: only Dutch turnover of EUR 15,000 counts (below EUR 20,000), and the EU-wide EUR 21,000 is also below the EUR 100,000 ceiling"
   },
   {
    "zh": "不可用：欧盟合计营业额 €21,000 超过欧盟小企业免税基准 €10,000",
    "en": "Not available: combined EU turnover of EUR 21,000 exceeds the EU small business baseline of EUR 10,000"
   },
   {
    "zh": "可用，但一旦适用 KOR，比利时营业额也须按 21% 开票",
    "en": "Available, but once the KOR applies the Belgian turnover must also be charged at 21%"
   },
   {
    "zh": "不可用：比利时营业额 €6,000 使合计额超过了国家门槛",
    "en": "Not available: the Belgian turnover of EUR 6,000 pushes the combined figure over the national threshold"
   }
  ],
  "answer": 0,
  "solutionZh": "两条规则分工明确：荷兰 KOR 是**国家**制度，只按**荷兰境内**的营业额判断，€15,000 < €20,000 因此可用；欧盟 Art 23 的 €10,000 是成员国**未提高**门槛时的基准，荷兰已把门槛提高到 €20,000，所以 €10,000 不再是适用门槛。选项 3 的错误在于：适用 KOR 时，比利时营业额属于反向征税范围（比利时客户自行申报），而不是由荷兰企业按 21% 开票。",
  "solutionEn": "The two rules do separate jobs. The Dutch KOR is a **national** scheme tested on **Dutch** turnover only, so EUR 15,000 is below the EUR 20,000 ceiling and it is available. The EU baseline of EUR 10,000 in Article 23 applies only where a Member State has **not** raised the threshold; the Netherlands has raised it to EUR 20,000, so EUR 10,000 is no longer the operative test. Option 3 is wrong on the mechanism: while the KOR applies, Belgian turnover falls into the reverse charge, where the Belgian customer self-assesses, rather than being charged at 21% by the Dutch business."
 },
 {
  "id": "Q0068",
  "qid": "c02q18",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "vat-number",
   "identification",
   "cross-country"
  ],
  "source": "chapter",
  "stemZh": "下列关于六国增值税识别号格式的说法，哪一项正确？",
  "stemEn": "Which statement about the VAT identification number formats of the six countries is correct?",
  "options": [
   {
    "zh": "荷兰为「NL + 9 位数字 + B + 2 位后缀」；德国为 9 位数字加 DE 前缀；爱沙尼亚为「EE + 9 位数字」",
    "en": "The Netherlands uses NL + 9 digits + B + 2 digits; Germany uses 9 digits with the DE prefix; Estonia uses EE + 9 digits"
   },
   {
    "zh": "法国的号码是「FR + 2 字符密钥 + 9 位 SIREN」，是欧盟中最短的号码",
    "en": "The French number is FR + a 2-character key + a 9-digit SIREN and is the shortest number in the EU"
   },
   {
    "zh": "比利时与荷兰的号码都是「国别代码 + 9 位数字」",
    "en": "The Belgian and Dutch numbers are both a country code plus 9 digits"
   },
   {
    "zh": "西班牙的增值税号就是 NIF，并且在加那利群岛同样使用 NIF",
    "en": "The Spanish VAT number is the NIF and it applies in the Canary Islands too"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰为 NL + 9 位数字 + B + 2 位后缀，德国为 9 位数字加 DE 前缀，爱沙尼亚为 EE + 9 位数字，三者都正确。选项 1 的长度判断错误：法国号码为 2 + 9 = 11 位加前缀，比利时（10 位）与荷兰（9+1+2 = 12 位）都更长或相当。选项 3 错在荷兰的字母后缀。选项 4 的「同样」不准确：加那利群岛适用 IGIC（一般 7%），不是 IVA，NIF 仍然存在但税务体系不同。",
  "solutionEn": "The Netherlands uses NL + 9 digits + B + 2 digits, Germany 9 digits with the DE prefix and Estonia EE + 9 digits, so option 0 is correct. Option 1 mis-states the length: the French number carries 2 + 9 = 11 characters plus the prefix, which is not the shortest in the EU, and both Belgium (10 digits) and the Netherlands (9 + 1 + 2 = 12 characters) are longer or comparable. Option 3 forgets the Dutch letter suffix. Option 4 is wrong in its 'too': the Canary Islands apply IGIC (7% general) rather than IVA, so although the NIF continues to exist there, the tax system is different."
 },
 {
  "id": "Q0069",
  "qid": "c02q19",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "establishment",
   "Art-10",
   "registration"
  ],
  "source": "chapter",
  "stemZh": "一家瑞士公司一直只向德国 B2B 客户远程销售。2026 年 7 月，它在德国设立了一间自有办公室，雇两名员工负责本地销售与售后。发生了什么法律后果？",
  "stemEn": "A Swiss company has only ever sold remotely to German B2B customers. In July 2026 it opens its own office in Germany with two employees handling local sales and after-sales service. What follows legally?",
  "options": [
   {
    "zh": "该办公室在德国构成常设机构（Art 10），自 2026 年 7 月起该公司须在德国登记并就德国供应申报增值税",
    "en": "The office is an establishment in Germany (Article 10), so from July 2026 the company must register in Germany and account for German VAT on German supplies"
   },
   {
    "zh": "变化仅限于海关：办公室使公司需要多申请一个 EORI 号码",
    "en": "The only effect is customs: the office means one more EORI number is needed"
   },
   {
    "zh": "只要营业额低于法国 franchise en base 门槛 €37,500 就无须登记",
    "en": "Nothing happens as long as turnover stays below the French franchise en base threshold of EUR 37,500"
   },
   {
    "zh": "办公室仅构成固定营业场所，货物供应地点仍按客户所在地确定",
    "en": "The office is only a fixed establishment, so the place of supply of the goods still follows the customer's location"
   }
  ],
  "answer": 0,
  "solutionZh": "自有办公室、有两名雇员、长期从事本地销售与售后，符合 Art 10 的常设机构要件（有固定目的、具备接收与使用人力和技术资源的充分结构），因此德国成为设立地，自 2026 年 7 月起瑞士公司须在德国登记并就德国的供应申报增值税。这正是「登记反转」。选项 3 的门槛与国别都用错了（法国门槛只对法国小规模纳税人有意义）；选项 4 混淆了两个概念：Art 10 是设立地，Art 11 是设立地以外的固定营业场所。",
  "solutionEn": "An owned office with two employees, used over time for local sales and after-sales, satisfies the establishment test in Article 10 (a fixed purpose plus sufficient structure for receiving and using human and technical resources). Germany therefore becomes the place of establishment, and from July 2026 the Swiss company must register there and account for German VAT on German supplies. This is the reverse of registration. Option 3 uses both the wrong threshold and the wrong country - the French ceiling is relevant only to French small traders. Option 4 confuses the two concepts: Article 10 is the place of establishment, Article 11 is a fixed establishment other than it."
 },
 {
  "id": "Q0070",
  "qid": "c02q20",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "voluntary-registration",
   "concept",
   "cross-country"
  ],
  "source": "chapter",
  "stemZh": "关于自愿登记（opt for VAT registration），下列哪一项正确？",
  "stemEn": "Which statement about voluntary registration for VAT is correct?",
  "options": [
   {
    "zh": "自愿登记使企业失去小企业免税资格，但可恢复进项税抵扣并向 B2B 客户开具合规发票",
    "en": "Voluntary registration ends the small business exemption but restores the right to deduct input VAT and to issue compliant invoices to business customers"
   },
   {
    "zh": "自愿登记一经作出即不可撤销，必须维持至少五年",
    "en": "Once made, voluntary registration cannot be withdrawn and must be kept for at least five years"
   },
   {
    "zh": "自愿登记只对已有固定营业场所的非居民开放",
    "en": "Voluntary registration is open only to non-established businesses that already have a fixed establishment"
   },
   {
    "zh": "自愿登记不影响进项税抵扣，只是可以选择按含税价报价",
    "en": "Voluntary registration has no effect on input VAT deduction; it merely lets the business quote gross prices"
   }
  ],
  "answer": 0,
  "solutionZh": "自愿登记的核心交换是：用「小额企业的登记与申报豁免」换取「进项税抵扣 + 合规开票 + 退税权」。因此选项 0 正确。选项 1 不成立：荷兰自 2025 年起 KOR 可按季度退出且无最短参加期（Belastingdienst），各国退出后果不同但并非一律五年不可撤销。选项 3 不成立：居民企业同样可以自愿登记。选项 4 不成立：自愿登记的核心效果恰恰是进项税抵扣，没有它就谈不上抵扣。",
  "solutionEn": "The exchange at the heart of voluntary registration is: give up the small-business registration and filing exemption in exchange for input VAT deduction, compliant invoicing and refund rights. Option 0 is therefore correct. Option 1 is not right: in the Netherlands the KOR has been withdrawable on a quarterly basis without a minimum period since 2025 (Belastingdienst), and exit consequences differ by country rather than being a uniform five-year lock-in. Option 3 is wrong because resident businesses may also register voluntarily. Option 4 is wrong because deduction of input VAT is precisely the point of voluntary registration - without it there is nothing to deduct."
 },
 {
  "id": "Q0071",
  "qid": "c02v01-01",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €12,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 12,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "1,440.00",
    "en": "1,440.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €12,000.00 与比利时 €25,000 的年度门槛比较：低于 €25,000 的年度门槛，可适用小企业免税。若无免税资格，应缴增值税 = €12,000.00 × 21% = €2,520.00，含税总额 €14,520.00。",
  "solutionEn": "Turnover of EUR 12,000.00 against the Belgian annual threshold of EUR 25,000: 低于 €25,000 的年度门槛，可适用小企业免税. Without the exemption, VAT due = EUR 12,000.00 x 21% = EUR 2,520.00, gross EUR 14,520.00."
 },
 {
  "id": "Q0072",
  "qid": "c02v01-02",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €18,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 18,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "3,780.00",
    "en": "3,780.00"
   },
   {
    "zh": "21,780.00",
    "en": "21,780.00"
   },
   {
    "zh": "2,160.00",
    "en": "2,160.00"
   },
   {
    "zh": "1,800.00",
    "en": "1,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €18,000.00 与比利时 €25,000 的年度门槛比较：低于 €25,000 的年度门槛，可适用小企业免税。若无免税资格，应缴增值税 = €18,000.00 × 21% = €3,780.00，含税总额 €21,780.00。",
  "solutionEn": "Turnover of EUR 18,000.00 against the Belgian annual threshold of EUR 25,000: 低于 €25,000 的年度门槛，可适用小企业免税. Without the exemption, VAT due = EUR 18,000.00 x 21% = EUR 3,780.00, gross EUR 21,780.00."
 },
 {
  "id": "Q0073",
  "qid": "c02v01-03",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €24,900.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 24,900.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "5,229.00",
    "en": "5,229.00"
   },
   {
    "zh": "30,129.00",
    "en": "30,129.00"
   },
   {
    "zh": "2,988.00",
    "en": "2,988.00"
   },
   {
    "zh": "2,490.00",
    "en": "2,490.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €24,900.00 与比利时 €25,000 的年度门槛比较：低于 €25,000 的年度门槛，可适用小企业免税。若无免税资格，应缴增值税 = €24,900.00 × 21% = €5,229.00，含税总额 €30,129.00。",
  "solutionEn": "Turnover of EUR 24,900.00 against the Belgian annual threshold of EUR 25,000: 低于 €25,000 的年度门槛，可适用小企业免税. Without the exemption, VAT due = EUR 24,900.00 x 21% = EUR 5,229.00, gross EUR 30,129.00."
 },
 {
  "id": "Q0074",
  "qid": "c02v01-04",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €25,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 25,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "30,250.00",
    "en": "30,250.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "2,500.00",
    "en": "2,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €25,000.00 与比利时 €25,000 的年度门槛比较：低于 €25,000 的年度门槛，可适用小企业免税。若无免税资格，应缴增值税 = €25,000.00 × 21% = €5,250.00，含税总额 €30,250.00。",
  "solutionEn": "Turnover of EUR 25,000.00 against the Belgian annual threshold of EUR 25,000: 低于 €25,000 的年度门槛，可适用小企业免税. Without the exemption, VAT due = EUR 25,000.00 x 21% = EUR 5,250.00, gross EUR 30,250.00."
 },
 {
  "id": "Q0075",
  "qid": "c02v01-05",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €33,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 33,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "6,930.00",
    "en": "6,930.00"
   },
   {
    "zh": "39,930.00",
    "en": "39,930.00"
   },
   {
    "zh": "3,960.00",
    "en": "3,960.00"
   },
   {
    "zh": "3,300.00",
    "en": "3,300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €33,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €33,000.00 × 21% = €6,930.00，含税总额 €39,930.00。",
  "solutionEn": "Turnover of EUR 33,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 33,000.00 x 21% = EUR 6,930.00, gross EUR 39,930.00."
 },
 {
  "id": "Q0076",
  "qid": "c02v01-06",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €41,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 41,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "8,610.00",
    "en": "8,610.00"
   },
   {
    "zh": "49,610.00",
    "en": "49,610.00"
   },
   {
    "zh": "4,920.00",
    "en": "4,920.00"
   },
   {
    "zh": "4,100.00",
    "en": "4,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €41,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €41,000.00 × 21% = €8,610.00，含税总额 €49,610.00。",
  "solutionEn": "Turnover of EUR 41,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 41,000.00 x 21% = EUR 8,610.00, gross EUR 49,610.00."
 },
 {
  "id": "Q0077",
  "qid": "c02v01-07",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €52,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 52,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "10,920.00",
    "en": "10,920.00"
   },
   {
    "zh": "62,920.00",
    "en": "62,920.00"
   },
   {
    "zh": "6,240.00",
    "en": "6,240.00"
   },
   {
    "zh": "5,200.00",
    "en": "5,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €52,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €52,000.00 × 21% = €10,920.00，含税总额 €62,920.00。",
  "solutionEn": "Turnover of EUR 52,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 52,000.00 x 21% = EUR 10,920.00, gross EUR 62,920.00."
 },
 {
  "id": "Q0078",
  "qid": "c02v01-08",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €68,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 68,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "14,280.00",
    "en": "14,280.00"
   },
   {
    "zh": "82,280.00",
    "en": "82,280.00"
   },
   {
    "zh": "8,160.00",
    "en": "8,160.00"
   },
   {
    "zh": "6,800.00",
    "en": "6,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €68,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €68,000.00 × 21% = €14,280.00，含税总额 €82,280.00。",
  "solutionEn": "Turnover of EUR 68,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 68,000.00 x 21% = EUR 14,280.00, gross EUR 82,280.00."
 },
 {
  "id": "Q0079",
  "qid": "c02v01-09",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €91,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 91,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "19,110.00",
    "en": "19,110.00"
   },
   {
    "zh": "110,110.00",
    "en": "110,110.00"
   },
   {
    "zh": "10,920.00",
    "en": "10,920.00"
   },
   {
    "zh": "9,100.00",
    "en": "9,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €91,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €91,000.00 × 21% = €19,110.00，含税总额 €110,110.00。",
  "solutionEn": "Turnover of EUR 91,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 91,000.00 x 21% = EUR 19,110.00, gross EUR 110,110.00."
 },
 {
  "id": "Q0080",
  "qid": "c02v01-10",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "small-business-exemption",
   "BE"
  ],
  "source": "variant",
  "stemZh": "比利时一家小型零售商的 2026 年不含税营业额为 €120,000.00。若不适用小企业免税（franchise）制度而按 21% 标准税率课税，应缴增值税是多少？",
  "stemEn": "A small Belgian retailer has turnover excluding VAT of EUR 120,000.00 in 2026. If the small business exemption does not apply and the standard 21% rate is charged, what is the VAT due?",
  "options": [
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "145,200.00",
    "en": "145,200.00"
   },
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 €120,000.00 与比利时 €25,000 的年度门槛比较：已超过 €25,000 的年度门槛，须作为正常纳税人登记申报。若无免税资格，应缴增值税 = €120,000.00 × 21% = €25,200.00，含税总额 €145,200.00。",
  "solutionEn": "Turnover of EUR 120,000.00 against the Belgian annual threshold of EUR 25,000: 已超过 €25,000 的年度门槛，须作为正常纳税人登记申报. Without the exemption, VAT due = EUR 120,000.00 x 21% = EUR 25,200.00, gross EUR 145,200.00."
 },
 {
  "id": "Q0081",
  "qid": "c02v02-01",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €1,200.00，另需每年提交 4 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 1,200.00, plus 4 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "19,200.00",
    "en": "19,200.00"
   },
   {
    "zh": "21,600.00",
    "en": "21,600.00"
   },
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €1,200.00 × 12 + 4 次申报 × €900 = €18,000.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 1,200.00 x 12 + 4 filings x EUR 900 = EUR 18,000.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0082",
  "qid": "c02v02-02",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €1,200.00，另需每年提交 12 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 1,200.00, plus 12 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "26,400.00",
    "en": "26,400.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €1,200.00 × 12 + 12 次申报 × €900 = €25,200.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 1,200.00 x 12 + 12 filings x EUR 900 = EUR 25,200.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0083",
  "qid": "c02v02-03",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €1,800.00，另需每年提交 4 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 1,800.00, plus 4 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "26,400.00",
    "en": "26,400.00"
   },
   {
    "zh": "28,800.00",
    "en": "28,800.00"
   },
   {
    "zh": "21,600.00",
    "en": "21,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €1,800.00 × 12 + 4 次申报 × €900 = €25,200.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 1,800.00 x 12 + 4 filings x EUR 900 = EUR 25,200.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0084",
  "qid": "c02v02-04",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €1,800.00，另需每年提交 12 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 1,800.00, plus 12 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "32,400.00",
    "en": "32,400.00"
   },
   {
    "zh": "33,600.00",
    "en": "33,600.00"
   },
   {
    "zh": "43,200.00",
    "en": "43,200.00"
   },
   {
    "zh": "21,600.00",
    "en": "21,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €1,800.00 × 12 + 12 次申报 × €900 = €32,400.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 1,800.00 x 12 + 12 filings x EUR 900 = EUR 32,400.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0085",
  "qid": "c02v02-05",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €2,400.00，另需每年提交 4 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 2,400.00, plus 4 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "32,400.00",
    "en": "32,400.00"
   },
   {
    "zh": "33,600.00",
    "en": "33,600.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "28,800.00",
    "en": "28,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €2,400.00 × 12 + 4 次申报 × €900 = €32,400.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 2,400.00 x 12 + 4 filings x EUR 900 = EUR 32,400.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0086",
  "qid": "c02v02-06",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €2,400.00，另需每年提交 12 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 2,400.00, plus 12 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "39,600.00",
    "en": "39,600.00"
   },
   {
    "zh": "40,800.00",
    "en": "40,800.00"
   },
   {
    "zh": "50,400.00",
    "en": "50,400.00"
   },
   {
    "zh": "28,800.00",
    "en": "28,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €2,400.00 × 12 + 12 次申报 × €900 = €39,600.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 2,400.00 x 12 + 12 filings x EUR 900 = EUR 39,600.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0087",
  "qid": "c02v02-07",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €3,000.00，另需每年提交 4 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 3,000.00, plus 4 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "39,600.00",
    "en": "39,600.00"
   },
   {
    "zh": "40,800.00",
    "en": "40,800.00"
   },
   {
    "zh": "43,200.00",
    "en": "43,200.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €3,000.00 × 12 + 4 次申报 × €900 = €39,600.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 3,000.00 x 12 + 4 filings x EUR 900 = EUR 39,600.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0088",
  "qid": "c02v02-08",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €3,000.00，另需每年提交 12 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 3,000.00, plus 12 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "46,800.00",
    "en": "46,800.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "57,600.00",
    "en": "57,600.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €3,000.00 × 12 + 12 次申报 × €900 = €46,800.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 3,000.00 x 12 + 12 filings x EUR 900 = EUR 46,800.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0089",
  "qid": "c02v02-09",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €3,600.00，另需每年提交 4 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 3,600.00, plus 4 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "46,800.00",
    "en": "46,800.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "50,400.00",
    "en": "50,400.00"
   },
   {
    "zh": "43,200.00",
    "en": "43,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €3,600.00 × 12 + 4 次申报 × €900 = €46,800.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 3,600.00 x 12 + 4 filings x EUR 900 = EUR 46,800.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0090",
  "qid": "c02v02-10",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "fiscal-representative",
   "BE"
  ],
  "source": "variant",
  "stemZh": "非居民供应商在比利时必须登记并指定本地税务代表：代表年费 €3,600.00，另需每年提交 12 次增值税申报，每次行政处理费 €900。全年合规成本是多少？",
  "stemEn": "A non-established supplier must register in Belgium and appoint a local fiscal representative: annual fee EUR 3,600.00, plus 12 VAT returns a year at an administrative cost of EUR 900 each. What is the total annual compliance cost?",
  "options": [
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "55,200.00",
    "en": "55,200.00"
   },
   {
    "zh": "64,800.00",
    "en": "64,800.00"
   },
   {
    "zh": "43,200.00",
    "en": "43,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "年度合规成本 = 代表年费 €3,600.00 × 12 + 12 次申报 × €900 = €54,000.00。比利时对非居民 B2B 供应商的登记与本地代表义务没有营业额门槛，因此这笔成本是固定发生的，与销售额无关。",
  "solutionEn": "Annual compliance cost = representative fee EUR 3,600.00 x 12 + 12 filings x EUR 900 = EUR 54,000.00. In Belgium the registration and local representative obligation for non-established B2B suppliers carries no turnover threshold, so this cost is fixed and independent of sales."
 },
 {
  "id": "Q0091",
  "qid": "c02v03-01",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €6,000.00，采购额（不含税）按营业额的 50% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 6,000.00 a year, with purchases excluding VAT at 50% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "630.00",
    "en": "630.00"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "7,260.00",
    "en": "7,260.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €6,000.00 × 21% = €1,260.00；采购额 €3,000.00 对应进项税 €630.00；净额 = €630.00。营业额 €6,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 6,000.00 x 21% = EUR 1,260.00; purchases of EUR 3,000.00 give input VAT of EUR 630.00; the net is EUR 630.00. Turnover of EUR 6,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0092",
  "qid": "c02v03-02",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €6,000.00，采购额（不含税）按营业额的 60% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 6,000.00 a year, with purchases excluding VAT at 60% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "504.00",
    "en": "504.00"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "7,260.00",
    "en": "7,260.00"
   },
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €6,000.00 × 21% = €1,260.00；采购额 €3,600.00 对应进项税 €756.00；净额 = €504.00。营业额 €6,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 6,000.00 x 21% = EUR 1,260.00; purchases of EUR 3,600.00 give input VAT of EUR 756.00; the net is EUR 504.00. Turnover of EUR 6,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0093",
  "qid": "c02v03-03",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €9,000.00，采购额（不含税）按营业额的 50% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 9,000.00 a year, with purchases excluding VAT at 50% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "945.00",
    "en": "945.00"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "10,890.00",
    "en": "10,890.00"
   },
   {
    "zh": "4,500.00",
    "en": "4,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €9,000.00 × 21% = €1,890.00；采购额 €4,500.00 对应进项税 €945.00；净额 = €945.00。营业额 €9,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 9,000.00 x 21% = EUR 1,890.00; purchases of EUR 4,500.00 give input VAT of EUR 945.00; the net is EUR 945.00. Turnover of EUR 9,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0094",
  "qid": "c02v03-04",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €9,000.00，采购额（不含税）按营业额的 60% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 9,000.00 a year, with purchases excluding VAT at 60% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "756.00",
    "en": "756.00"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "10,890.00",
    "en": "10,890.00"
   },
   {
    "zh": "5,400.00",
    "en": "5,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €9,000.00 × 21% = €1,890.00；采购额 €5,400.00 对应进项税 €1,134.00；净额 = €756.00。营业额 €9,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 9,000.00 x 21% = EUR 1,890.00; purchases of EUR 5,400.00 give input VAT of EUR 1,134.00; the net is EUR 756.00. Turnover of EUR 9,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0095",
  "qid": "c02v03-05",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €12,000.00，采购额（不含税）按营业额的 50% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 12,000.00 a year, with purchases excluding VAT at 50% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €12,000.00 × 21% = €2,520.00；采购额 €6,000.00 对应进项税 €1,260.00；净额 = €1,260.00。营业额 €12,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 12,000.00 x 21% = EUR 2,520.00; purchases of EUR 6,000.00 give input VAT of EUR 1,260.00; the net is EUR 1,260.00. Turnover of EUR 12,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0096",
  "qid": "c02v03-06",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €12,000.00，采购额（不含税）按营业额的 60% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 12,000.00 a year, with purchases excluding VAT at 60% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,008.00",
    "en": "1,008.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €12,000.00 × 21% = €2,520.00；采购额 €7,200.00 对应进项税 €1,512.00；净额 = €1,008.00。营业额 €12,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 12,000.00 x 21% = EUR 2,520.00; purchases of EUR 7,200.00 give input VAT of EUR 1,512.00; the net is EUR 1,008.00. Turnover of EUR 12,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0097",
  "qid": "c02v03-07",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €15,000.00，采购额（不含税）按营业额的 50% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 15,000.00 a year, with purchases excluding VAT at 50% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,575.00",
    "en": "1,575.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,150.00",
    "en": "18,150.00"
   },
   {
    "zh": "7,500.00",
    "en": "7,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €15,000.00 × 21% = €3,150.00；采购额 €7,500.00 对应进项税 €1,575.00；净额 = €1,575.00。营业额 €15,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 15,000.00 x 21% = EUR 3,150.00; purchases of EUR 7,500.00 give input VAT of EUR 1,575.00; the net is EUR 1,575.00. Turnover of EUR 15,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0098",
  "qid": "c02v03-08",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €15,000.00，采购额（不含税）按营业额的 60% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 15,000.00 a year, with purchases excluding VAT at 60% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,150.00",
    "en": "18,150.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €15,000.00 × 21% = €3,150.00；采购额 €9,000.00 对应进项税 €1,890.00；净额 = €1,260.00。营业额 €15,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 15,000.00 x 21% = EUR 3,150.00; purchases of EUR 9,000.00 give input VAT of EUR 1,890.00; the net is EUR 1,260.00. Turnover of EUR 15,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0099",
  "qid": "c02v03-09",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €18,000.00，采购额（不含税）按营业额的 50% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 18,000.00 a year, with purchases excluding VAT at 50% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "3,780.00",
    "en": "3,780.00"
   },
   {
    "zh": "21,780.00",
    "en": "21,780.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €18,000.00 × 21% = €3,780.00；采购额 €9,000.00 对应进项税 €1,890.00；净额 = €1,890.00。营业额 €18,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 18,000.00 x 21% = EUR 3,780.00; purchases of EUR 9,000.00 give input VAT of EUR 1,890.00; the net is EUR 1,890.00. Turnover of EUR 18,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0100",
  "qid": "c02v03-10",
  "chapter": 2,
  "chapterTitle": "纳税主体、登记与识别",
  "chapterTitleEn": "Taxable Persons, Registration and Identification",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "voluntary-registration",
   "NL"
  ],
  "source": "variant",
  "stemZh": "荷兰零售商年不含税营业额 €18,000.00，采购额（不含税）按营业额的 60% 计算，均适用 21% 增值税。该企业自愿放弃 KOR 并登记为增值税纳税人，登记后应缴增值税与可抵扣进项税的差额是多少？",
  "stemEn": "A Dutch retailer has turnover excluding VAT of EUR 18,000.00 a year, with purchases excluding VAT at 60% of turnover, all at 21%. It gives up the KOR and registers for VAT voluntarily. What is the difference between output VAT and deductible input VAT after registration?",
  "options": [
   {
    "zh": "1,512.00",
    "en": "1,512.00"
   },
   {
    "zh": "3,780.00",
    "en": "3,780.00"
   },
   {
    "zh": "21,780.00",
    "en": "21,780.00"
   },
   {
    "zh": "10,800.00",
    "en": "10,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应缴增值税 = €18,000.00 × 21% = €3,780.00；采购额 €10,800.00 对应进项税 €2,268.00；净额 = €1,512.00。营业额 €18,000.00 低于 KOR 门槛 €20,000，若继续适用 KOR 则不得抵扣进项税，也不得向客户开具含税发票。",
  "solutionEn": "Output VAT = EUR 18,000.00 x 21% = EUR 3,780.00; purchases of EUR 10,800.00 give input VAT of EUR 2,268.00; the net is EUR 1,512.00. Turnover of EUR 18,000.00 is below the KOR ceiling of EUR 20,000, so staying in the KOR would mean no input VAT deduction and no VAT invoices to customers."
 },
 {
  "id": "Q0101",
  "qid": "c03q01",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "time-of-supply",
   "Art-22",
   "goods"
  ],
  "source": "chapter",
  "stemZh": "供应商于 2026 年 11 月 20 日交付了一批商品。根据 Art 22，该笔供应的增值税在何时成为应纳税，并计入哪一期申报？",
  "stemEn": "A supplier delivered goods on 20 November 2026. Under Article 22, when does the VAT on that supply become chargeable, and in which return is it reported?",
  "options": [
   {
    "zh": "2026 年 12 月 15 日成为应纳税，计入 12 月期申报（比利时于 2027 年 1 月 20 日前提交）",
    "en": "It becomes chargeable on 15 December 2026 and is reported in the December return, filed in Belgium by 20 January 2027"
   },
   {
    "zh": "2026 年 11 月 30 日成为应纳税，计入 11 月期申报",
    "en": "It becomes chargeable on 30 November 2026 and is reported in the November return"
   },
   {
    "zh": "2026 年 12 月 15 日成为应纳税，但应计入 11 月期申报",
    "en": "It becomes chargeable on 15 December 2026 but is reported in the November return"
   },
   {
    "zh": "2027 年 1 月 15 日成为应纳税，计入 12 月期申报",
    "en": "It becomes chargeable on 15 January 2027 and is reported in the December return"
   }
  ],
  "answer": 0,
  "solutionZh": "货物的纳税义务在供应发生月的**次月 15 日**成为应纳税。11 月 20 日交付 → 2026 年 12 月 15 日成为应纳税 → 计入 12 月期申报。选项 3 的错误在于把「次月」又推后了一个月：12 月 15 日属于 12 月，不属于 2027 年 1 月。选项 2 混淆了纳税时间与申报截止日：比利时的申报截止日是次月 20 日，与 Art 22 无关。",
  "solutionEn": "For goods the VAT becomes chargeable on the **15th day of the month following** the month of the supply. Delivery on 20 November means the charge date is 15 December 2026 and the supply is reported in the December return. Option 3 is wrong because it pushes the month on: 15 December falls in December, not in January 2027. Option 2 confuses the charge date with the filing deadline, which in Belgium is the 20th of the following month and has nothing to do with Article 22."
 },
 {
  "id": "Q0102",
  "qid": "c03q02",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "time-of-supply",
   "services",
   "Art-22"
  ],
  "source": "chapter",
  "stemZh": "一位顾问于 2026 年 10 月 1 日完成咨询服务，费用不含税 €5,000，适用 21% 税率，客户于 2026 年 10 月 20 日付款。该笔服务在什么时点成为应纳税，计入哪一期，应缴增值税是多少？",
  "stemEn": "A consultant completed a service on 1 October 2026 for EUR 5,000 excluding VAT at 21%, and the client paid on 20 October 2026. When does the supply become chargeable, in which return is it reported, and what VAT is due?",
  "options": [
   {
    "zh": "10 月 1 日完成时即成为应纳税，计入 10 月期，增值税 €1,050",
    "en": "It becomes chargeable on completion on 1 October, is reported in the October return, and the VAT is EUR 1,050"
   },
   {
    "zh": "10 月 20 日收款时成为应纳税，计入 10 月期，增值税 €1,050",
    "en": "It becomes chargeable on payment on 20 October, is reported in the October return, and the VAT is EUR 1,050"
   },
   {
    "zh": "10 月 20 日收款时成为应纳税，计入 11 月期，增值税 €1,050",
    "en": "It becomes chargeable on payment on 20 October, is reported in the November return, and the VAT is EUR 1,050"
   },
   {
    "zh": "10 月 1 日完成时成为应纳税，计入 10 月期，增值税 €950（按 19%）",
    "en": "It becomes chargeable on completion on 1 October, is reported in the October return, and the VAT is EUR 950 at 19%"
   }
  ],
  "answer": 0,
  "solutionZh": "服务的纳税时间是「收款或完成，孰早」：完成发生在 10 月 1 日，早于 10 月 20 日的收款，因此纳税义务在 10 月 1 日即已发生，计入 10 月期。增值税 = €5,000 × 21% = €1,050。选项 2 与 3 把「孰早」读反了；如果服务在 10 月 20 日才完成而 10 月 1 日已收到预付款，则结论恰好相反——这正是考试中「预付款」一词的考点。",
  "solutionEn": "For services the time of charge is payment or completion, whichever is earlier. Completion on 1 October precedes payment on 20 October, so the tax was already due on 1 October and the supply sits in the October return. VAT = EUR 5,000 x 21% = EUR 1,050. Options 2 and 3 read 'earlier' the wrong way round; had the service been completed on 20 October with an advance on 1 October, the answer would be the mirror image, and that is exactly where the phrase 'advance payment' is tested."
 },
 {
  "id": "Q0103",
  "qid": "c03q03",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "time-of-supply",
   "intra-eu-acquisition",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰小型零售商 2026 年 3 月 18 日从德国取得一批货物。其前 12 个月内供应货物所含增值税未超过 €10,000。该笔欧盟内取得的增值税在何时成为应纳税？",
  "stemEn": "A small Dutch retailer made an intra-EU acquisition of goods from Germany on 18 March 2026, and the VAT charged on its supplies of goods in the preceding 12 months did not exceed EUR 10,000. When does the VAT on that acquisition become chargeable?",
  "options": [
   {
    "zh": "2026 年 4 月 10 日成为应纳税，计入 4 月期的申报（由荷兰买方向目的国自行申报）",
    "en": "It becomes chargeable on 10 April 2026 and is reported in the April return, self-assessed by the Dutch buyer in the destination State"
   },
   {
    "zh": "2026 年 4 月 15 日成为应纳税，计入 4 月期的申报",
    "en": "It becomes chargeable on 15 April 2026 and is reported in the April return"
   },
   {
    "zh": "2026 年 3 月 18 日取得时即成为应纳税，计入 3 月期的申报",
    "en": "It becomes chargeable on 18 March 2026 on the acquisition itself and is reported in the March return"
   },
   {
    "zh": "2026 年 4 月 15 日成为应纳税，但计入 3 月期的申报",
    "en": "It becomes chargeable on 15 April 2026 but is reported in the March return"
   }
  ],
  "answer": 0,
  "solutionZh": "小型供应商（前 12 个月货物供应所含增值税不超过 €10,000）适用**10 日规则**：2026 年 3 月 18 日取得 → 2026 年 4 月 10 日成为应纳税 → 计入 4 月期。超过 €10,000 者适用次月 15 日规则。取得货物在**目的国**反向征税，因此由荷兰买方自行申报，供应商在德国开具反向征税发票。VERIFY：本参考卡只记录「次月 15 日」一腿，€10,000 门槛与 10 日规则须核对 Art 22 现行文本。",
  "solutionEn": "A small supplier, whose 12-month goods VAT does not exceed EUR 10,000, falls under the **10th day rule**: acquisition on 18 March 2026 becomes chargeable on 10 April 2026 and is reported in the April return. Above EUR 10,000 the 15th day rule applies. The reverse charge on an acquisition arises in the **destination** State, so the Dutch buyer self-assesses while the supplier issues a reverse charge invoice in Germany. VERIFY: the reference card records only the '15th day' limb; the EUR 10,000 threshold and the 10th day rule must be checked against the current text of Article 22."
 },
 {
  "id": "Q0104",
  "qid": "c03q04",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "allocation",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日的租赁服务（合计 92 天），不含税总额 €36,000，适用 21% 税率。按天数比例分配，11 月与 12 月应分别确认多少增值税？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days in total) for EUR 36,000 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November and in December?",
  "options": [
   {
    "zh": "11 月 €2,465.22（30/92）、12 月 €2,547.39（31/92）",
    "en": "November EUR 2,465.22 (30/92) and December EUR 2,547.39 (31/92)"
   },
   {
    "zh": "11 月 €2,547.39、12 月 €2,547.39（按每月平均分摊）",
    "en": "November EUR 2,547.39 and December EUR 2,547.39, spread evenly over the months"
   },
   {
    "zh": "11 月与 12 月均不确认，全部 €7,560 计入 12 月期",
    "en": "Nothing is recognised in November or December; the whole EUR 7,560 falls into the December return"
   },
   {
    "zh": "11 月 €3,780（整月按 50% 分摊）、12 月 €3,780",
    "en": "November EUR 3,780 and December EUR 3,780, each at a flat 50% of the month"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €36,000 × 21% = €7,560。覆盖天数 = 30 + 31 + 31 = 92 天。11 月 30 天 → €7,560 × 30/92 = **€2,465.22**；12 月 31 天 → €7,560 × 31/92 = **€2,547.39**；余下 31 天在 2027 年 1 月确认为 €2,547.39。选项 3 是常见错误：整张归入某一期会同时错报三期，并在年底形成未分配的余额。附加要点：同一张发票若还涉及不同税率，须先按天分摊金额、再按税率分摊税额。",
  "solutionEn": "Total VAT = EUR 36,000 x 21% = EUR 7,560. Days covered = 30 + 31 + 31 = 92. November takes 30 days, so EUR 7,560 x 30/92 = **EUR 2,465.22**; December takes 31 days, so EUR 7,560 x 31/92 = **EUR 2,547.39**; the remaining 31 days fall in January 2027 at EUR 2,547.39. Option 3 is the common error: booking the whole invoice into one period misstates three periods at once and leaves an unallocated balance at the year end. Additional point: where the same invoice also carries different rates, allocate the amounts by days first and the VAT by rate second."
 },
 {
  "id": "Q0105",
  "qid": "c03q05",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "taxable-amount",
   "Art-90",
   "price-components"
  ],
  "source": "chapter",
  "stemZh": "一台设备的不含税价 €8,000，卖方另行向客户收取运输费 €400、安装费 €300、包装费 €100 与保险费 €150。客户在交付前已支付订金 €2,000（另加 21% 增值税）。按 Art 90，该发票的增值税计税基础与税额是多少？",
  "stemEn": "Equipment is supplied for EUR 8,000 excluding VAT, and the supplier separately charges the customer EUR 400 transport, EUR 300 installation, EUR 100 packing and EUR 150 insurance. The customer paid a deposit of EUR 2,000 (plus 21% VAT) before delivery. Under Article 90, what is the taxable amount on the invoice and what is the VAT?",
  "options": [
   {
    "zh": "计税基础 €8,950，增值税 €1,879.50",
    "en": "Taxable amount EUR 8,950 and VAT EUR 1,879.50"
   },
   {
    "zh": "计税基础 €8,000，增值税 €1,680（只计货价）",
    "en": "Taxable amount EUR 8,000 and VAT EUR 1,680, counting the goods price only"
   },
   {
    "zh": "计税基础 €8,800，增值税 €1,848（不计保险费）",
    "en": "Taxable amount EUR 8,800 and VAT EUR 1,848, leaving out insurance"
   },
   {
    "zh": "计税基础 €10,950，增值税 €2,299.50（把已收订金重复计入）",
    "en": "Taxable amount EUR 10,950 and VAT EUR 2,299.50, counting the deposit received a second time"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 90：计税基础 = 不含税价格 + 卖方收取的一切其他款项。€8,000 + €400 + €300 + €100 + €150 = **€8,950**；税额 = €8,950 × 21% = **€1,879.50**。订金 €2,000 是价款的一部分（已经收到的那一部分），不是额外的价款，所以不再计入，否则重复计算。运费与保险在**境内供应**中全额计入；只有运到欧盟关境入口的那一段才可能被排除（见下一节 Art 79/80 的规则）。",
  "solutionEn": "Article 90: the taxable amount is the price excluding VAT plus everything else the supplier charges for the supply. EUR 8,000 + EUR 400 + EUR 300 + EUR 100 + EUR 150 = **EUR 8,950**, and VAT = EUR 8,950 x 21% = **EUR 1,879.50**. The EUR 2,000 deposit is part of the price - it is the part already paid - not additional consideration, so counting it again would double count. On a domestic supply transport and insurance are wholly included; only the leg running to the point of entry into the customs territory of the Union can be excluded (Articles 79 and 80, next section)."
 },
 {
  "id": "Q0106",
  "qid": "c03q06",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "taxable-amount",
   "Art-79",
   "Art-80",
   "freight"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司自土耳其进口商品并自行安排运输。发票分列：货价 €40,000、自土耳其至德国边境的运输与保险费 €2,500、自德国边境至汉堡仓库的运输费 €1,000，供应商按 19% 税率开票。该发票的增值税计税基础与税额是多少？",
  "stemEn": "A German company imports goods from Turkey and arranges the carriage itself. The invoice states separately: goods EUR 40,000, transport and insurance from Turkey to the German border EUR 2,500, and transport from the border to the Hamburg warehouse EUR 1,000, with the supplier charging 19%. What is the VAT base of the invoice and what VAT is due?",
  "options": [
   {
    "zh": "计税基础 €41,000，税额 €7,790",
    "en": "Taxable amount EUR 41,000 and VAT EUR 7,790"
   },
   {
    "zh": "计税基础 €43,500，税额 €8,265（全部运输保险费都计入）",
    "en": "Taxable amount EUR 43,500 and VAT EUR 8,265, including all transport and insurance"
   },
   {
    "zh": "计税基础 €40,000，税额 €7,600（全部运输费都排除）",
    "en": "Taxable amount EUR 40,000 and VAT EUR 7,600, excluding all transport"
   },
   {
    "zh": "计税基础 €42,500，税额 €8,075（排除边境之后的运输费）",
    "en": "Taxable amount EUR 42,500 and VAT EUR 8,075, excluding the transport beyond the border"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 79：运至**欧盟关境入口**的运输与保险费，在发票上单独列明时不计入供应的增值税计税基础（€2,500 被排除）；Art 80：自关境入口**之后**的运输费必须计入（€1,000 被计入）。因此基础 = €40,000 + €1,000 = **€41,000**，19% 下税额 = **€7,790**。易错点：同一笔 €2,500 在**进口**环节却要进入关税完税价格，从而进入进口增值税基础；Art 79/80 管的是供应的计税基础，不改变进口计税基础。",
  "solutionEn": "Article 79: transport and insurance **to the point of entry into the customs territory of the Union**, separately stated on the invoice, is excluded from the VAT base of the supply, so the EUR 2,500 drops out. Article 80: transport **beyond** that point must be included, so the EUR 1,000 stays in. The base is EUR 40,000 + EUR 1,000 = **EUR 41,000** and the VAT is EUR 41,000 x 19% = **EUR 7,790**. The trap: the same EUR 2,500 **does** enter the customs value at import and therefore the import VAT base. Articles 79 and 80 govern the base of the supply; they do not change the import base."
 },
 {
  "id": "Q0107",
  "qid": "c03q07",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "Art-77",
   "customs-value",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "2026 年 11 月，一批商品从美国运抵荷兰鹿特丹。海关完税价格（含运至欧盟边境的运费）€60,000，关税 €3,000，进口时应缴的其他税费 €500。荷兰增值税税率 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "In November 2026 goods arrived in Rotterdam from the United States. The customs value, including freight to the EU border, was EUR 60,000, duty was EUR 3,000 and other taxes payable at import were EUR 500. With the Dutch rate of 21%, what is the import VAT base and how much import VAT is due?",
  "options": [
   {
    "zh": "计税基础 €63,500，进口增值税 €13,335",
    "en": "Taxable amount EUR 63,500 and import VAT EUR 13,335"
   },
   {
    "zh": "计税基础 €60,000，进口增值税 €12,600（不计关税与其他税费）",
    "en": "Taxable amount EUR 60,000 and import VAT EUR 12,600, leaving out duty and the other charges"
   },
   {
    "zh": "计税基础 €63,000，进口增值税 €13,230（不计其他税费）",
    "en": "Taxable amount EUR 63,000 and import VAT EUR 13,230, leaving out the other charges"
   },
   {
    "zh": "计税基础 €63,500，但适用 9% 的低税率，税额 €5,715",
    "en": "Taxable amount EUR 63,500 but at the 9% reduced rate, so EUR 5,715"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 76：进口增值税的计税基础 = 关税完税价格 + 关税 + 进口时应缴的其他税费与规费 = €60,000 + €3,000 + €500 = **€63,500**；21% 下税额 = **€13,335**。要点：运至欧盟边境的运费已包含在关税完税价格中（UCC 的价格构成），因此**不是**从税基中扣除，反而是通过完税价格进入税基；过关后的境内运输费则不属于进口时应缴的税费。进口增值税可作为进口环节的税额抵扣，因此这一笔会影响现金流时点而不影响最终负担。",
  "solutionEn": "Article 77: the import VAT base is the customs value plus customs duty plus all other taxes and charges due at import = EUR 60,000 + EUR 3,000 + EUR 500 = **EUR 63,500**, and at 21% the VAT is **EUR 13,335**. The key point: freight to the EU border is already inside the customs value under the UCC's price elements, so it is not deducted from the base - it enters the base through the customs value; inland transport after the border is not a charge due at import. Import VAT is deductible as tax on importation, so it affects timing of cash rather than final burden."
 },
 {
  "id": "Q0108",
  "qid": "c03q08",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "Art-99-104",
   "gross-pricing",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国消费者在一网店购买商品，页面标价含税 €1,190，德国标准税率 19%。该价格中包含的增值税是多少？不含税金额是多少？",
  "stemEn": "A German consumer buys goods from an online shop at a displayed price of EUR 1,190 including VAT, with the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "增值税 €190.00，不含税金额 €1,000.00",
    "en": "VAT EUR 190.00 and an amount excluding VAT of EUR 1,000.00"
   },
   {
    "zh": "增值税 €225.10（按 €1,190 × 19% 计算）",
    "en": "VAT EUR 225.10, computed as EUR 1,190 x 19%"
   },
   {
    "zh": "增值税 €238.00（按 20% 计算）",
    "en": "VAT EUR 238.00, computed at 20%"
   },
   {
    "zh": "增值税 €119.00（按 10% 计算）",
    "en": "VAT EUR 119.00, computed at 10%"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 99-104 的倒算：不含税金额 = €1,190 ÷ 1.19 = **€1,000.00**；税额 = €1,190 − €1,000.00 = **€190.00**。选项 2 是最常见的错误：不能直接对含税总额乘税率，正确的换算系数是 rate ÷ (1 + rate) = 19/119。实务要点：Art 96-98 要求发票分开列示含税与不含税金额与税额，只有 Art 99 允许合并；一张只写「合计 €1,190」的发票会让买方无法确定税额。",
  "solutionEn": "The Article 99 to 104 reversal gives EUR 1,190 / 1.19 = **EUR 1,000.00** excluding VAT, and EUR 1,190 - EUR 1,000.00 = **EUR 190.00** of tax. Option 2 is the classic error: you cannot multiply the gross price by the rate, because the correct factor is rate divided by (1 + rate), here 19/119. Practical point: Articles 96 to 98 require the invoice to show the net amount, the rate and the tax separately, and only Article 99 permits a single gross figure; an invoice reading only 'total EUR 1,190' leaves the buyer unable to determine the tax."
 },
 {
  "id": "Q0109",
  "qid": "c03q09",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "rate-change",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时酒店按每晚 €100（不含税）向一家公司客户开具一张覆盖 2026 年 2 月 1 日至 3 月 31 日的发票。根据 2026 年 3 月 1 日起的税率调整（住宿 6% → 12%），发票的增值税是多少？",
  "stemEn": "A Belgian hotel issues one invoice to a corporate client covering 1 February to 31 March 2026 at EUR 100 per night excluding VAT. Given the rate change from 1 March 2026 (accommodation 6% to 12%), what is the VAT on the invoice?",
  "options": [
   {
    "zh": "€540（2 月 28 晚按 6% = €168；3 月 31 晚按 12% = €372）",
    "en": "EUR 540 (February, 28 nights at 6% = EUR 168; March, 31 nights at 12% = EUR 372)"
   },
   {
    "zh": "€708（全部 59 晚按 12% 计算：€5,900 × 12%）",
    "en": "EUR 708, all 59 nights at 12%: EUR 5,900 x 12%"
   },
   {
    "zh": "€354（全部 59 晚按 6% 计算：€5,900 × 6%）",
    "en": "EUR 354, all 59 nights at 6%: EUR 5,900 x 6%"
   },
   {
    "zh": "€504（2 月 €168 加 3 月 €336，即 3 月也按 28 晚的净额计税）",
    "en": "EUR 504 (February EUR 168 plus March EUR 336, counting March on the same 28-night net amount)"
   }
  ],
  "answer": 0,
  "solutionZh": "2026 年 2 月有 28 晚、3 月有 31 晚，共 59 晚，不含税总额 = 59 × €100 = €5,900。按天分段：2 月净额 €2,800，适用 6% → 增值税 **€168**；3 月净额 €3,100，适用 12% → 增值税 **€372**；合计 **€540**。选项 2 与 3 都忽略了税率在期间内发生变化，必须分段计税；选项 4 的错误在于 3 月的净额应按 31 晚计算。这是「跨期 + 跨税率」双重分配的典型题。",
  "solutionEn": "February 2026 has 28 nights and March has 31, so 59 nights and a net total of 59 x EUR 100 = EUR 5,900. Split by days: February's net EUR 2,800 at 6% gives VAT of **EUR 168**; March's net EUR 3,100 at 12% gives VAT of **EUR 372**; total **EUR 540**. Options 2 and 3 ignore the mid-period rate change and must be rejected; option 4 wrongly uses a 28-night net for March. This is the classic combined allocation across periods and across rates."
 },
 {
  "id": "Q0110",
  "qid": "c03q10",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "cash-accounting",
   "postponed-vat",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰餐饮供应商适用推迟缴纳增值税（uitgestelde btw-aangifte，Art 19a Wet OB）。2026 年 4 月，其向一家公司客户开出发票，不含税 €4,000，21% 增值税 €840，客户于 2026 年 6 月 10 日付款。供应商应在哪一期申报这 €840？",
  "stemEn": "A Dutch catering supplier applies postponed VAT accounting (Article 19a Wet OB). In April 2026 it issues an invoice to a corporate client for EUR 4,000 excluding VAT, with 21% VAT of EUR 840, and the client pays on 10 June 2026. In which return does the supplier report the EUR 840?",
  "options": [
   {
    "zh": "2026 年 6 月期（收到付款的期间），2026 年 4 月与 5 月期均无此项",
    "en": "The June 2026 return, the period in which the payment was received; neither the April nor the May return carries it"
   },
   {
    "zh": "2026 年 4 月期（开票的期间）",
    "en": "The April 2026 return, the period of the invoice"
   },
   {
    "zh": "2026 年 3 月期，按 4 月开票额预缴",
    "en": "The March 2026 return, on a prepayment based on the April invoice"
   },
   {
    "zh": "2026 年 7 月期，即客户付款后的下一期",
    "en": "The July 2026 return, the period after the client paid"
   }
  ],
  "answer": 0,
  "solutionZh": "推迟缴纳增值税把**申报期**推迟到收到付款的期间，2026 年 6 月 10 日收到付款 → €840 计入 6 月期申报（荷兰非居民按月申报）。要点：该制度不改变法定纳税时点，也不免除发票义务——发票仍须在 4 月开具并载明双方号码；它改变的是申报与缴纳的时间。选项 3 的「预缴」是另一个制度（德国 §9 UStG 的 EUSt-Vergütung 针对进口增值税），不能混用。",
  "solutionEn": "Postponed VAT accounting moves the **reporting period** to the one in which the payment is received: payment on 10 June 2026 means the EUR 840 is reported in the June return (non-established businesses file monthly in the Netherlands). Two points: the scheme does not change the statutory moment of charge and it does not remove the invoicing duty - the invoice is still issued in April with both parties' numbers. What changes is the timing of reporting and payment. The 'prepayment' in option 3 is a different scheme, the Section 9 UStG EUSt-Vergütung, which concerns import VAT and cannot be mixed up with it."
 },
 {
  "id": "Q0111",
  "qid": "c03q11",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "cash-accounting",
   "timing",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时供应商适用现金记账制（WBTZ 第 23 条）。2026 年 7 月其开出发票，不含税 €5,000，增值税 21% 即 €1,050，含税总额 €6,050；客户于 2026 年 9 月 12 日付款。该笔增值税应在哪一期申报，金额多少？",
  "stemEn": "A Belgian supplier applies cash accounting (Article 23 WBTZ). In July 2026 it issues an invoice for EUR 5,000 excluding VAT, 21% VAT of EUR 1,050, gross EUR 6,050, and the customer pays on 12 September 2026. In which return is the VAT reported, and how much is it?",
  "options": [
   {
    "zh": "2026 年 9 月期（收款月），增值税 €1,050",
    "en": "The September 2026 return, the month of receipt, with VAT of EUR 1,050"
   },
   {
    "zh": "2026 年 7 月期（开票月），增值税 €1,050",
    "en": "The July 2026 return, the month of the invoice, with VAT of EUR 1,050"
   },
   {
    "zh": "2026 年 9 月期，但增值税为 €5,000，未加 21%",
    "en": "The September 2026 return, but the VAT is EUR 5,000 with no 21% added"
   },
   {
    "zh": "2026 年 7 月期与 9 月期各申报一半，即各 €525",
    "en": "Half in the July return and half in the September return, EUR 525 each"
   }
  ],
  "answer": 0,
  "solutionZh": "现金记账制（比利时 WBTZ 第 23 条）下，增值税在实际收到款项时才申报：客户 2026 年 9 月 12 日付款 → €1,050 计入 9 月期申报（比利时按月申报，10 月 20 日前提交）。关键区分：该制度改变的是**申报期**，不改变发票义务，也不改变「供应何时完成」；发票仍须在 7 月开具。选项 4 的「各一半」在法律上不存在——现金记账制按收款全额申报，不会按期分摊。",
  "solutionEn": "Under cash accounting (Article 23 WBTZ) the VAT is reported when the money is actually received: payment on 12 September 2026 means the EUR 1,050 is reported in the September return, filed by the 20th of October under the Belgian monthly cycle. The distinction that matters: the scheme changes the **reporting period**, not the invoicing duty and not the moment the supply is completed - the invoice is still issued in July. Option 4 has no legal basis: cash accounting reports the whole amount on receipt and never spreads it across periods."
 },
 {
  "id": "Q0112",
  "qid": "c03q12",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "import-vat",
   "customs-duty",
   "2026-reform",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "2026 年 11 月，一票自中国运抵德国的货件，不含税货值 €120，运费 €15（至欧盟边境），含 2 个不同的货物品类。依 2026 年 7 月 1 日起生效的临时定额关税（每个品类 €3，至 2028 年 7 月 1 日）与 2026 年 11 月 1 日起每报关行 €2 的处理费，德国进口增值税（19%）的计税基础与税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from China with goods excluding VAT of EUR 120, freight of EUR 15 to the EU border and two different item types. Given the temporary flat customs duty of EUR 3 per item type in force since 1 July 2026 (until 1 July 2028) and the EUR 2 handling fee per declaration line item from 1 November 2026, what is the German import VAT base and the import VAT due at 19%?",
  "options": [
   {
    "zh": "计税基础 €145.00，进口增值税 €27.55",
    "en": "Taxable amount EUR 145.00 and import VAT EUR 27.55"
   },
   {
    "zh": "计税基础 €141.00，进口增值税 €26.79（漏计处理费）",
    "en": "Taxable amount EUR 141.00 and import VAT EUR 26.79, leaving out the handling fee"
   },
   {
    "zh": "计税基础 €135.00，进口增值税 €25.65（漏计关税与处理费）",
    "en": "Taxable amount EUR 135.00 and import VAT EUR 25.65, leaving out duty and the handling fee"
   },
   {
    "zh": "计税基础 €151.00，进口增值税 €28.69（把运费重复计入）",
    "en": "Taxable amount EUR 151.00 and import VAT EUR 28.69, counting the freight twice"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = 货值 €120 + 至欧盟边境的运费 €15 = **€135**。临时定额关税 = 2 个品类 × €3 = **€6**（2026 年 7 月 1 日起 €150 免税额被取消，关税会提高增值税计税基础）。处理费 = 2 个报关行 × €2 = **€4**。进口增值税计税基础 = €135 + €6 + €4 = **€145**，19% 下税额 = **€27.55**。VERIFY：€2 处理费是否构成「进口时应缴的其他税费与规费」从而计入增值税基础，须核对 Reg. (EU) 2026/382 的条文。",
  "solutionEn": "The customs value is EUR 120 of goods plus EUR 15 of freight to the EU border, so **EUR 135**. The temporary flat duty is 2 item types x EUR 3 = **EUR 6**, because the EUR 150 duty exemption was abolished on 1 July 2026 and the duty increases the VAT base. The handling fee is 2 declaration line items x EUR 2 = **EUR 4**. The import VAT base is EUR 135 + EUR 6 + EUR 4 = **EUR 145**, and at 19% the VAT is **EUR 27.55**. VERIFY: whether the EUR 2 handling fee is a tax or charge due at import, and therefore enters the VAT base, must be checked against the text of Regulation (EU) 2026/382."
 },
 {
  "id": "Q0113",
  "qid": "c03q13",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "invoicing",
   "Art-226",
   "reverse-charge",
   "self-assessment"
  ],
  "source": "chapter",
  "stemZh": "一家比利时供应商向德国 B2B 客户供货，开具发票不含税 €4,000、21% 增值税 €840，但发票上没有载明客户的德国增值税识别号。在供应商补开发票之前，买方可否抵扣？应自行申报多少？",
  "stemEn": "A Belgian supplier invoices a German B2B customer EUR 4,000 excluding VAT with 21% VAT of EUR 840, but the invoice does not state the customer's German VAT identification number. Until the supplier issues a corrected invoice, can the buyer deduct, and how much must it self-assess?",
  "options": [
   {
    "zh": "不得抵扣，并须按德国 19% 自行申报 €760（Art 179）；供应商须补开发票载明买方税号",
    "en": "No deduction is possible and the buyer must self-assess EUR 760 at 19% under Article 179; the supplier must issue a corrected invoice stating the buyer's number"
   },
   {
    "zh": "可直接按发票所载的 21% 抵扣 €840",
    "en": "The buyer can simply deduct the EUR 840 at the 21% shown on the invoice"
   },
   {
    "zh": "不得抵扣，也不必自行申报，等供应商重新开具发票即可",
    "en": "No deduction and no self-assessment: the buyer simply waits for a re-issued invoice"
   },
   {
    "zh": "可以抵扣 €840，但须在下一年度汇算清缴时调整",
    "en": "The buyer may deduct EUR 840 but must adjust it at the next annual settlement"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 226 要求跨境 B2B 发票载明**买方**的增值税识别号；缺项时买方没有可据以抵扣的合规发票，因此不得抵扣，并须依 Art 179 自行申报。自行申报按**目的国税率**：德国 19%，€4,000 × 19% = **€760**（不是发票上比利时卖方开出的 21% €840）。供应商同时须补开合规发票——发票未更正，买方的抵扣权就始终缺失。发票更正须以贷项通知单／更正发票方式进行并引用原发票。",
  "solutionEn": "Article 226 requires an intra-EU B2B invoice to carry the **customer's** VAT identification number; without it the buyer has no compliant invoice and may not deduct, and must self-assess under Article 179. The self-assessment uses the **destination** rate: 19% in Germany, so EUR 4,000 x 19% = **EUR 760**, not the EUR 840 at 21% charged by the Belgian seller. The supplier must at the same time issue a corrected invoice, because until the invoice is corrected the buyer's deduction right is missing. Corrections are made by a credit note or corrected invoice referencing the original."
 },
 {
  "id": "Q0114",
  "qid": "c03q14",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "simplified-invoice",
   "FR",
   "invoicing"
  ],
  "source": "chapter",
  "stemZh": "法国一名消费者向一家面包店购买商品，商家开具的发票不含税金额为 €120。法国简化发票（facture simplifiée）适用于不超过 €150 不含税的金额。该发票的增值税与含税总额是多少？",
  "stemEn": "A French consumer buys goods from a bakery on an invoice showing EUR 120 excluding VAT. In France a simplified invoice (facture simplifiée) is available for amounts up to EUR 150 excluding VAT. What VAT and gross total does the invoice show?",
  "options": [
   {
    "zh": "可以开具简化发票，增值税 €24（20%），含税总额 €144",
    "en": "A simplified invoice may be used, with VAT of EUR 24 at 20% and a gross total of EUR 144"
   },
   {
    "zh": "不可开具简化发票（法国门槛为 €50），必须开具完整发票",
    "en": "No simplified invoice is possible, since the French threshold is EUR 50, so a full invoice is required"
   },
   {
    "zh": "可以开具简化发票，但须按 10% 计税，税额 €12，总额 €132",
    "en": "A simplified invoice may be used, but at 10%, giving EUR 12 of VAT and EUR 132 gross"
   },
   {
    "zh": "不可开具简化发票，因为简化发票不得用于境内 B2B 交易",
    "en": "No simplified invoice is possible, because simplified invoices may not be used for domestic B2B supplies"
   }
  ],
  "answer": 0,
  "solutionZh": "法国简化发票的门槛为 **€150 不含税**（Art 242 nonies A 附则 II），€120 符合。税率按商品性质：食品面包为 5.5%，酒精饮料为 10%；若按题设的一般税率 20% 计，税额 = €120 × 20% = **€24**，含税总额 **€144**。选项 2 的 €50 是欧盟 Art 229 的欧盟外简化发票门槛，不是法国门槛；选项 3 的 10% 适用于餐厅餐饮而不是本例的商品；选项 4 的理由错误——本例是向消费者的 B2C 销售，正是简化发票的典型场景（简化发票不得用于需要抵扣进项税的 B2B 交易）。",
  "solutionEn": "The French simplified invoice threshold is **EUR 150 excluding VAT** (Article 242 nonies A of Annex II), so EUR 120 qualifies. The rate follows the nature of the goods: bakery products are at 5.5% and alcoholic drinks at 10%; on the 20% general rate assumed in the question the VAT is EUR 120 x 20% = **EUR 24** and the gross total **EUR 144**. Option 2 uses EUR 50, which is the Article 229 ceiling for simplified invoices outside the EU, not the French threshold. Option 3's 10% applies to restaurant catering, not to the goods in this question. Option 4's reason is wrong: this is a B2C sale to a consumer, the classic case for a simplified invoice - simplified invoices cannot be used for B2B supplies where the buyer needs to deduct input VAT."
 },
 {
  "id": "Q0115",
  "qid": "c03q15",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "credit-note",
   "correction",
   "input-vat"
  ],
  "source": "chapter",
  "stemZh": "2026 年 6 月，一项服务的发票为不含税 €2,000，增值税 21% 即 €420，含税总额 €2,420。7 月客户退回部分服务，对应不含税金额 €500。供应商应如何更正，买方的进项税如何变化？",
  "stemEn": "In June 2026 an invoice for services shows EUR 2,000 excluding VAT, 21% VAT of EUR 420 and gross EUR 2,420. In July the customer returns part of the service, worth EUR 500 excluding VAT. How must the supplier correct the invoice, and what happens to the buyer's input VAT?",
  "options": [
   {
    "zh": "开具贷项通知单 -€605（不含税 -€500、增值税 -€105），买方相应调减进项税 €105",
    "en": "Issue a credit note of EUR -605 (EUR -500 excluding VAT and EUR -105 of VAT), and the buyer reduces input VAT by EUR 105"
   },
   {
    "zh": "开具贷项通知单 -€500，仅冲减不含税金额，增值税不变",
    "en": "Issue a credit note of EUR -500, reducing only the amount excluding VAT and leaving the VAT unchanged"
   },
   {
    "zh": "开具贷项通知单 +€605，增加买方的进项税",
    "en": "Issue a credit note of EUR +605, increasing the buyer's input VAT"
   },
   {
    "zh": "无须出具任何单据，供应商可在 7 月申报中直接调减 €105",
    "en": "No document is needed; the supplier may simply reduce EUR 105 in the July return"
   }
  ],
  "answer": 0,
  "solutionZh": "更正发票的唯一合规方式是另行出具**贷项通知单**（avoir / creditnota / Gutschrift / factura rectificativa / kreditarve），注明「贷项通知单」并引用原发票编号与日期：不含税 -€500、增值税 -€105、合计 **-€605**。买方须相应调减进项税 **€105**，否则其进项税会超过可扣抵金额。选项 4 是常见误解：仅在申报中调减税额**不构成发票更正**，税务机关要求的是可核验的单据，且原发票的错误仍然存在。",
  "solutionEn": "The only compliant way to correct the invoice is to issue a separate **credit note** (avoir, creditnota, Gutschrift, factura rectificativa, kreditarve), marked as a credit note and referencing the original invoice number and date: EUR -500 excluding VAT, EUR -105 of VAT, EUR **-605** in total. The buyer must reduce input VAT by **EUR 105**, otherwise its deduction exceeds what is properly due. Option 4 is the common misreading: adjusting the tax in the return alone **is not** a correction of the invoice, because the tax authority requires a verifiable document and the defect in the original invoice remains."
 },
 {
  "id": "Q0116",
  "qid": "c03q16",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "e-invoicing",
   "invoicing",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时 B2B 供应商于 2026 年 11 月 10 日交付一批商品。自 2026 年 1 月 1 日起，比利时对增值税应税企业之间的 B2B 发票强制要求结构化电子发票。该供应商应如何开具这张发票？",
  "stemEn": "A Belgian B2B supplier delivers goods on 10 November 2026. From 1 January 2026 Belgium requires structured electronic invoices for B2B supplies between VAT taxable persons. How must the supplier issue this invoice?",
  "options": [
   {
    "zh": "通过 Peppol 网络开具结构化电子发票（Peppol BIS / EN 16931），纸质与单纯电子发票不再被接受",
    "en": "Issue a structured electronic invoice over the Peppol network (Peppol BIS / EN 16931); paper and merely electronic invoices are no longer accepted"
   },
   {
    "zh": "可继续开具纸质发票，因为比利时仅在 B2G 场景强制电子发票",
    "en": "A paper invoice remains acceptable, because Belgium only mandates e-invoicing for B2G transactions"
   },
   {
    "zh": "仅在发票金额超过 €1,000 时才强制电子发票",
    "en": "Electronic invoicing is only compulsory once the invoice exceeds EUR 1,000"
   },
   {
    "zh": "可开具纸质发票，但须注明 'TVA non applicable, art. 293 B du CGI'",
    "en": "A paper invoice may be used provided it states 'TVA non applicable, art. 293 B du CGI'"
   }
  ],
  "answer": 0,
  "solutionZh": "自 2026 年 1 月 1 日起，比利时境内 B2B（两家增值税应税企业之间）的发票**必须**是通过 Peppol 网络传输的结构化电子发票，采用 Peppol BIS / EN 16931 格式；纸质与单纯电子发票均不被接受（联邦政府 e-factoring 公告）。选项 4 的文字是**法国**式表述，在比利时不适用；选项 3 的金额门槛不存在。另须注意开具期限：比利时要求发票最迟在供应发生次月的 15 日前开具（VERIFY：WBTZ 对应条文），即本例不迟于 2026 年 12 月 15 日。",
  "solutionEn": "From 1 January 2026 a B2B invoice between VAT taxable persons in Belgium **must** be a structured electronic invoice transmitted over the Peppol network in Peppol BIS / EN 16931 format; paper and merely electronic invoices are no longer accepted (federal e-invoicing notice). The wording in option 4 is the **French** formula and has no Belgian equivalent; the EUR 1,000 threshold in option 3 does not exist. Note also the issuance deadline: in Belgium the invoice must be issued no later than the 15th day of the month following the supply (VERIFY: the WBTZ provision), so here by 15 December 2026."
 },
 {
  "id": "Q0117",
  "qid": "c03q17",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "mixed-invoice",
   "Art-226",
   "rates",
   "EE"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚一家酒店向企业客户开具一张发票：住宿 €400（13%）、餐饮 €200（24%）、图书 €100（9%）。各档增值税是多少，税额合计与含税总额是多少？",
  "stemEn": "An Estonian hotel issues an invoice to a corporate client: accommodation EUR 400 at 13%, catering EUR 200 at 24% and books EUR 100 at 9%. What is the VAT on each line, and what are the total tax and gross amount?",
  "options": [
   {
    "zh": "€52（13%）、€48（24%）、€9（9%）；税额合计 €109，含税总额 €809",
    "en": "EUR 52 at 13%, EUR 48 at 24% and EUR 9 at 9%; total tax EUR 109 and gross EUR 809"
   },
   {
    "zh": "€52、€48、€9，但含税总额为 €700（漏计税额）",
    "en": "EUR 52, EUR 48 and EUR 9, but a gross total of EUR 700, forgetting the tax"
   },
   {
    "zh": "全部按 24% 计算：€96、€48、€24，税额合计 €168，含税总额 €868",
    "en": "Everything at 24%: EUR 96, EUR 48 and EUR 24, total tax EUR 168 and gross EUR 868"
   },
   {
    "zh": "按旧的 22% 标准税率计算：税额合计 €154，含税总额 €854",
    "en": "At the old 22% standard rate: total tax EUR 154 and gross EUR 854"
   }
  ],
  "answer": 0,
  "solutionZh": "各行分别计税：住宿 €400 × 13% = **€52**；餐饮 €200 × 24% = **€48**；图书 €100 × 9% = **€9**。税额合计 = **€109**，含税总额 = €700 + €109 = **€809**。要点：Art 226 要求一张发票上的多个税率**分别列示**，合并成一栏会使买方无法按行抵扣；爱沙尼亚的标准税率自 2025 年 7 月 1 日起为 **24%**（已永久化），不是 22%——选项 4 正是旧资料里的错误税率。",
  "solutionEn": "Each line is taxed separately: accommodation EUR 400 x 13% = **EUR 52**; catering EUR 200 x 24% = **EUR 48**; books EUR 100 x 9% = **EUR 9**. Total tax is **EUR 109** and the gross amount is EUR 700 + EUR 109 = **EUR 809**. The point: Article 226 requires the rates on one invoice to be **listed separately**, because merging them into a single line leaves the buyer unable to deduct line by line. And the Estonian standard rate has been **24%** since 1 July 2025, made permanent - option 4 uses the old rate still found in outdated material."
 },
 {
  "id": "Q0118",
  "qid": "c03q18",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "Art-96-98",
   "Art-99-104",
   "invoicing"
  ],
  "source": "chapter",
  "stemZh": "关于发票上价格与税额的列示方式，下列哪一项正确？",
  "stemEn": "Which statement about how price and tax are shown on an invoice is correct?",
  "options": [
   {
    "zh": "Art 96-98 要求发票分开列示不含税金额、税率与税额；只有在 Art 99 允许的情形下才可并入一个含税总额，此时按 Art 99-104 倒算税额",
    "en": "Articles 96 to 98 require the invoice to show the amount excluding VAT, the rate and the tax separately; a single gross amount is permitted only in the Article 99 cases, where the tax is then extracted under Articles 99 to 104"
   },
   {
    "zh": "卖方可以自行选择是否分列，含税总额与分列具有同等效力",
    "en": "The supplier may choose freely between the two, as a gross total and a split presentation are equally effective"
   },
   {
    "zh": "发票一律只能列示含税总额，分列反而违反 Art 96",
    "en": "An invoice may only ever show the gross total, and a split presentation would breach Article 96"
   },
   {
    "zh": "只有当一张发票包含多个税率时，才允许并入含税总额",
    "en": "A gross total may be used only where the invoice contains several rates"
   }
  ],
  "answer": 0,
  "solutionZh": "原则是 Art 96-98 的**分开列示**：不含税金额、适用税率、税额。Art 99 是例外（买方身份不明、金额极小等），此时才可只列含税总额，并按 Art 99-104 的方法倒算——含税总额 ÷ (1 + 税率) = 不含税金额。选项 3 把原则与例外颠倒；选项 4 的条件是错的：多个税率恰恰**必须**分列，单一税率才是可以并入的场景之一。实务后果：卖方选择合并列示，会把倒算风险留给买方。",
  "solutionEn": "The principle is the split presentation of Articles 96 to 98: the amount excluding VAT, the applicable rate and the tax. Article 99 is the exception (identity of the purchaser unknown, very small amounts), and only then may a single gross total be shown, with the tax extracted under Articles 99 to 104, namely gross divided by one plus the rate. Option 3 inverts principle and exception. The condition in option 4 is wrong in the opposite direction: several rates must be shown separately, and a single rate is one of the situations where a gross total is permissible. The practical consequence: if the seller chooses to present a gross total, the reversal risk falls on the buyer."
 },
 {
  "id": "Q0119",
  "qid": "c03q19",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "simplified-invoice",
   "Art-229",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "一名瑞士客户在德国取得商品，发票总额为 €52（19%）。能否使用 Art 229 的简化发票？",
  "stemEn": "A Swiss customer receives goods in Germany on an invoice of EUR 52 gross at 19%. May a simplified invoice under Article 229 be used?",
  "options": [
   {
    "zh": "不可以：向欧盟外客户开具的简化发票金额不得超过 €50，€52 超出，须开具完整发票",
    "en": "No - for a customer outside the EU the simplified invoice limit is EUR 50, so EUR 52 exceeds it and a full invoice is required"
   },
   {
    "zh": "可以：欧盟内简化发票上限为 €100，€52 在该范围内",
    "en": "Yes - the ceiling inside the EU is EUR 100 and EUR 52 falls within it"
   },
   {
    "zh": "可以：只要总额不超过 €150 即可",
    "en": "Yes - any total up to EUR 150 is acceptable"
   },
   {
    "zh": "不可以：向欧盟外客户一律不得开具简化发票",
    "en": "No - simplified invoices may never be issued to customers outside the EU"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 229 规定：简化发票可用于金额**不超过 €100（欧盟内）或 €50（欧盟外）**的供应。瑞士客户在欧盟外，因此适用 €50 的上限；€52 超出，必须开具符合 Art 226 的完整发票。选项 2 把两个门槛用错了对象——€100 只适用于欧盟内；选项 3 的 €150 是法国简化发票（facture simplifiée）的门槛，不是 Art 229 的门槛；选项 4 也不对：Art 229 明确允许向欧盟外客户开具 €50 以内的简化发票。",
  "solutionEn": "Article 229 allows a simplified invoice for supplies not exceeding **EUR 100 inside the EU or EUR 50 outside it**. The customer is in Switzerland, outside the EU, so the EUR 50 limit applies; EUR 52 exceeds it and a full invoice meeting Article 226 is required. Option 2 applies the wrong limit to the wrong case - EUR 100 is for customers inside the EU. The EUR 150 in option 3 is the French simplified invoice threshold, not the Article 229 threshold. Option 4 is also wrong: Article 229 expressly permits simplified invoices of up to EUR 50 to customers outside the EU."
 },
 {
  "id": "Q0120",
  "qid": "c03q20",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "time-of-supply",
   "invoice-deadline",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时 B2B 供应商于 2026 年 11 月 10 日交付商品，但发票直到 2026 年 12 月 20 日才开具。根据 Art 22，该笔供应的增值税在哪一期成为应纳税并申报？发票的开具期限是否合规？",
  "stemEn": "A Belgian B2B supplier delivers goods on 10 November 2026 but issues the invoice only on 20 December 2026. Under Article 22, in which period does the VAT on the supply become chargeable and get reported, and is the timing of the invoice compliant?",
  "options": [
   {
    "zh": "增值税于 2026 年 12 月 15 日成为应纳税，计入 12 月期申报；发票最迟应于 12 月 15 日开具，故开具逾期",
    "en": "The VAT becomes chargeable on 15 December 2026 and is reported in the December return; the invoice should have been issued by 15 December, so it is late"
   },
   {
    "zh": "增值税于 11 月 10 日交付时即成为应纳税，计入 11 月期申报；发票开具合规",
    "en": "The VAT becomes chargeable on delivery on 10 November and is reported in the November return; the invoice is compliant"
   },
   {
    "zh": "增值税于 12 月 20 日开票时成为应纳税，计入 12 月期申报；发票开具合规",
    "en": "The VAT becomes chargeable when the invoice is issued on 20 December and is reported in the December return; the invoice is compliant"
   },
   {
    "zh": "增值税于 12 月 15 日成为应纳税，但因发票逾期须计入 2027 年 1 月期申报",
    "en": "The VAT becomes chargeable on 15 December but, because the invoice is late, must be reported in the January 2027 return"
   }
  ],
  "answer": 0,
  "solutionZh": "货物在 11 月 10 日完成交付 → 增值税于 **12 月 15 日**成为应纳税 → 计入 **12 月期**申报（比利时于 2027 年 1 月 20 日前提交）。发票的另行逾期并不改变 Art 22 的归属：选项 4 的推理错误。发票期限是另一条规则：比利时要求发票最迟在供应发生次月的 **15 日**前开具，本例应于 2026 年 12 月 15 日前开具，故 12 月 20 日的开具已逾期（VERIFY：WBTZ 对应条文与逾期后果）。要点：**纳税时间、开票期限、申报截止日**是三套规则，必须分开。",
  "solutionEn": "Delivery on 10 November means the VAT becomes chargeable on **15 December 2026** and is reported in the **December** return, filed in Belgium by 20 January 2027. A late invoice does not move the Article 22 attribution, which is why the reasoning in option 4 fails. The invoice deadline is a separate rule: in Belgium the invoice must be issued no later than the **15th** of the month following the supply, so here by 15 December 2026, and 20 December is late (VERIFY: the WBTZ provision and the consequences). The key message: **time of charge, invoice deadline and filing deadline are three different rules** and must be kept apart."
 },
 {
  "id": "Q0121",
  "qid": "c03v01-01",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €60.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 60.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "16.15",
    "en": "16.15"
   },
   {
    "zh": "85.00",
    "en": "85.00"
   },
   {
    "zh": "101.15",
    "en": "101.15"
   },
   {
    "zh": "17.85",
    "en": "17.85"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €60.00 + €15 = €75.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €85.00；19% 下税额 = **€16.15**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 60.00 + EUR 15 = EUR 75.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 85.00; VAT at 19% = **EUR 16.15**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0122",
  "qid": "c03v01-02",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €90.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 90.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "21.85",
    "en": "21.85"
   },
   {
    "zh": "115.00",
    "en": "115.00"
   },
   {
    "zh": "136.85",
    "en": "136.85"
   },
   {
    "zh": "24.15",
    "en": "24.15"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €90.00 + €15 = €105.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €115.00；19% 下税额 = **€21.85**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 90.00 + EUR 15 = EUR 105.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 115.00; VAT at 19% = **EUR 21.85**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0123",
  "qid": "c03v01-03",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €120.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 120.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "27.55",
    "en": "27.55"
   },
   {
    "zh": "145.00",
    "en": "145.00"
   },
   {
    "zh": "172.55",
    "en": "172.55"
   },
   {
    "zh": "30.45",
    "en": "30.45"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €120.00 + €15 = €135.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €145.00；19% 下税额 = **€27.55**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 120.00 + EUR 15 = EUR 135.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 145.00; VAT at 19% = **EUR 27.55**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0124",
  "qid": "c03v01-04",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €145.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 145.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "32.30",
    "en": "32.30"
   },
   {
    "zh": "170.00",
    "en": "170.00"
   },
   {
    "zh": "202.30",
    "en": "202.30"
   },
   {
    "zh": "35.70",
    "en": "35.70"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €145.00 + €15 = €160.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €170.00；19% 下税额 = **€32.30**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 145.00 + EUR 15 = EUR 160.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 170.00; VAT at 19% = **EUR 32.30**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0125",
  "qid": "c03v01-05",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €75.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 75.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "19.00",
    "en": "19.00"
   },
   {
    "zh": "100.00",
    "en": "100.00"
   },
   {
    "zh": "119.00",
    "en": "119.00"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €75.00 + €15 = €90.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €100.00；19% 下税额 = **€19.00**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 75.00 + EUR 15 = EUR 90.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 100.00; VAT at 19% = **EUR 19.00**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0126",
  "qid": "c03v01-06",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €110.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 110.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "25.65",
    "en": "25.65"
   },
   {
    "zh": "135.00",
    "en": "135.00"
   },
   {
    "zh": "160.65",
    "en": "160.65"
   },
   {
    "zh": "28.35",
    "en": "28.35"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €110.00 + €15 = €125.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €135.00；19% 下税额 = **€25.65**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 110.00 + EUR 15 = EUR 125.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 135.00; VAT at 19% = **EUR 25.65**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0127",
  "qid": "c03v01-07",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €130.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 130.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "29.45",
    "en": "29.45"
   },
   {
    "zh": "155.00",
    "en": "155.00"
   },
   {
    "zh": "184.45",
    "en": "184.45"
   },
   {
    "zh": "32.55",
    "en": "32.55"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €130.00 + €15 = €145.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €155.00；19% 下税额 = **€29.45**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 130.00 + EUR 15 = EUR 145.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 155.00; VAT at 19% = **EUR 29.45**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0128",
  "qid": "c03v01-08",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €85.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 85.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "20.90",
    "en": "20.90"
   },
   {
    "zh": "110.00",
    "en": "110.00"
   },
   {
    "zh": "130.90",
    "en": "130.90"
   },
   {
    "zh": "23.10",
    "en": "23.10"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €85.00 + €15 = €100.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €110.00；19% 下税额 = **€20.90**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 85.00 + EUR 15 = EUR 100.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 110.00; VAT at 19% = **EUR 20.90**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0129",
  "qid": "c03v01-09",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €100.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 100.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "23.75",
    "en": "23.75"
   },
   {
    "zh": "125.00",
    "en": "125.00"
   },
   {
    "zh": "148.75",
    "en": "148.75"
   },
   {
    "zh": "26.25",
    "en": "26.25"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €100.00 + €15 = €115.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €125.00；19% 下税额 = **€23.75**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 100.00 + EUR 15 = EUR 115.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 125.00; VAT at 19% = **EUR 23.75**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0130",
  "qid": "c03v01-10",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "import-vat",
   "2026-reform"
  ],
  "source": "variant",
  "stemZh": "2026 年 11 月，一票自欧盟外运抵德国的货件，不含税货值 €140.00，运费 €15（至欧盟边境），含 2 个不同的货物品类。适用每品类 €3 的临时定额关税与每报关行 €2 的处理费时，德国进口增值税（19%）的税额是多少？",
  "stemEn": "In November 2026 a consignment arrives in Germany from outside the EU with goods excluding VAT of EUR 140.00, freight of EUR 15 to the EU border and two different item types. With the temporary flat duty of EUR 3 per item type and the EUR 2 handling fee per declaration line item, what is the German import VAT at 19%?",
  "options": [
   {
    "zh": "31.35",
    "en": "31.35"
   },
   {
    "zh": "165.00",
    "en": "165.00"
   },
   {
    "zh": "196.35",
    "en": "196.35"
   },
   {
    "zh": "34.65",
    "en": "34.65"
   }
  ],
  "answer": 0,
  "solutionZh": "关税完税价格 = €140.00 + €15 = €155.00；临时定额关税 = 2 × €3 = €6.00；处理费 = 2 × €2 = €4.00；进口增值税计税基础 = €165.00；19% 下税额 = **€31.35**。注意关税会提高增值税计税基础，而运费只在进入关税完税价格时进入税基，不重复计入。",
  "solutionEn": "Customs value = EUR 140.00 + EUR 15 = EUR 155.00; temporary flat duty = 2 x EUR 3 = EUR 6.00; handling fee = 2 x EUR 2 = EUR 4.00; import VAT base = EUR 165.00; VAT at 19% = **EUR 31.35**. Note that the duty increases the VAT base, while freight enters the base only through the customs value and is not counted twice."
 },
 {
  "id": "Q0131",
  "qid": "c03v02-01",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €18,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 18,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "1,232.61",
    "en": "1,232.61"
   },
   {
    "zh": "1,273.70",
    "en": "1,273.70"
   },
   {
    "zh": "3,780.00",
    "en": "3,780.00"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €18,000.00 × 21% = €3,780.00；覆盖天数 92 天，11 月 30 天 → €3,780.00 × 30/92 = **€1,232.61**；12 月 31 天 → €1,273.70；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 18,000.00 x 21% = EUR 3,780.00; the period covers 92 days and November has 30, so EUR 3,780.00 x 30/92 = **EUR 1,232.61**; December takes 31 days at EUR 1,273.70 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0132",
  "qid": "c03v02-02",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €24,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 24,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "1,643.48",
    "en": "1,643.48"
   },
   {
    "zh": "1,698.26",
    "en": "1,698.26"
   },
   {
    "zh": "5,040.00",
    "en": "5,040.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €24,000.00 × 21% = €5,040.00；覆盖天数 92 天，11 月 30 天 → €5,040.00 × 30/92 = **€1,643.48**；12 月 31 天 → €1,698.26；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 24,000.00 x 21% = EUR 5,040.00; the period covers 92 days and November has 30, so EUR 5,040.00 x 30/92 = **EUR 1,643.48**; December takes 31 days at EUR 1,698.26 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0133",
  "qid": "c03v02-03",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €36,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 36,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "2,465.22",
    "en": "2,465.22"
   },
   {
    "zh": "2,547.39",
    "en": "2,547.39"
   },
   {
    "zh": "7,560.00",
    "en": "7,560.00"
   },
   {
    "zh": "3,780.00",
    "en": "3,780.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €36,000.00 × 21% = €7,560.00；覆盖天数 92 天，11 月 30 天 → €7,560.00 × 30/92 = **€2,465.22**；12 月 31 天 → €2,547.39；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 36,000.00 x 21% = EUR 7,560.00; the period covers 92 days and November has 30, so EUR 7,560.00 x 30/92 = **EUR 2,465.22**; December takes 31 days at EUR 2,547.39 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0134",
  "qid": "c03v02-04",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €48,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 48,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "3,286.96",
    "en": "3,286.96"
   },
   {
    "zh": "3,396.52",
    "en": "3,396.52"
   },
   {
    "zh": "10,080.00",
    "en": "10,080.00"
   },
   {
    "zh": "5,040.00",
    "en": "5,040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €48,000.00 × 21% = €10,080.00；覆盖天数 92 天，11 月 30 天 → €10,080.00 × 30/92 = **€3,286.96**；12 月 31 天 → €3,396.52；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 48,000.00 x 21% = EUR 10,080.00; the period covers 92 days and November has 30, so EUR 10,080.00 x 30/92 = **EUR 3,286.96**; December takes 31 days at EUR 3,396.52 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0135",
  "qid": "c03v02-05",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €60,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 60,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "4,108.70",
    "en": "4,108.70"
   },
   {
    "zh": "4,245.65",
    "en": "4,245.65"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €60,000.00 × 21% = €12,600.00；覆盖天数 92 天，11 月 30 天 → €12,600.00 × 30/92 = **€4,108.70**；12 月 31 天 → €4,245.65；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 60,000.00 x 21% = EUR 12,600.00; the period covers 92 days and November has 30, so EUR 12,600.00 x 30/92 = **EUR 4,108.70**; December takes 31 days at EUR 4,245.65 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0136",
  "qid": "c03v02-06",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €72,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 72,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "4,930.43",
    "en": "4,930.43"
   },
   {
    "zh": "5,094.78",
    "en": "5,094.78"
   },
   {
    "zh": "15,120.00",
    "en": "15,120.00"
   },
   {
    "zh": "7,560.00",
    "en": "7,560.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €72,000.00 × 21% = €15,120.00；覆盖天数 92 天，11 月 30 天 → €15,120.00 × 30/92 = **€4,930.43**；12 月 31 天 → €5,094.78；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 72,000.00 x 21% = EUR 15,120.00; the period covers 92 days and November has 30, so EUR 15,120.00 x 30/92 = **EUR 4,930.43**; December takes 31 days at EUR 5,094.78 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0137",
  "qid": "c03v02-07",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €90,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 90,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "6,163.04",
    "en": "6,163.04"
   },
   {
    "zh": "6,368.48",
    "en": "6,368.48"
   },
   {
    "zh": "18,900.00",
    "en": "18,900.00"
   },
   {
    "zh": "9,450.00",
    "en": "9,450.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €90,000.00 × 21% = €18,900.00；覆盖天数 92 天，11 月 30 天 → €18,900.00 × 30/92 = **€6,163.04**；12 月 31 天 → €6,368.48；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 90,000.00 x 21% = EUR 18,900.00; the period covers 92 days and November has 30, so EUR 18,900.00 x 30/92 = **EUR 6,163.04**; December takes 31 days at EUR 6,368.48 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0138",
  "qid": "c03v02-08",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €120,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 120,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "8,217.39",
    "en": "8,217.39"
   },
   {
    "zh": "8,491.30",
    "en": "8,491.30"
   },
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €120,000.00 × 21% = €25,200.00；覆盖天数 92 天，11 月 30 天 → €25,200.00 × 30/92 = **€8,217.39**；12 月 31 天 → €8,491.30；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 120,000.00 x 21% = EUR 25,200.00; the period covers 92 days and November has 30, so EUR 25,200.00 x 30/92 = **EUR 8,217.39**; December takes 31 days at EUR 8,491.30 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0139",
  "qid": "c03v02-09",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €150,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 150,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "10,271.74",
    "en": "10,271.74"
   },
   {
    "zh": "10,614.13",
    "en": "10,614.13"
   },
   {
    "zh": "31,500.00",
    "en": "31,500.00"
   },
   {
    "zh": "15,750.00",
    "en": "15,750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €150,000.00 × 21% = €31,500.00；覆盖天数 92 天，11 月 30 天 → €31,500.00 × 30/92 = **€10,271.74**；12 月 31 天 → €10,614.13；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 150,000.00 x 21% = EUR 31,500.00; the period covers 92 days and November has 30, so EUR 31,500.00 x 30/92 = **EUR 10,271.74**; December takes 31 days at EUR 10,614.13 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0140",
  "qid": "c03v02-10",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "pro-rata",
   "allocation"
  ],
  "source": "variant",
  "stemZh": "一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天）的租赁服务，不含税总额 €180,000.00，税率 21%。按天数比例分配，11 月应确认的增值税是多少？",
  "stemEn": "An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days) for EUR 180,000.00 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November?",
  "options": [
   {
    "zh": "12,326.09",
    "en": "12,326.09"
   },
   {
    "zh": "12,736.96",
    "en": "12,736.96"
   },
   {
    "zh": "37,800.00",
    "en": "37,800.00"
   },
   {
    "zh": "18,900.00",
    "en": "18,900.00"
   }
  ],
  "answer": 0,
  "solutionZh": "总税额 = €180,000.00 × 21% = €37,800.00；覆盖天数 92 天，11 月 30 天 → €37,800.00 × 30/92 = **€12,326.09**；12 月 31 天 → €12,736.96；2027 年 1 月余下 31 天相同。跨期发票必须按天数分摊，不得整张归入某一期。",
  "solutionEn": "Total VAT = EUR 180,000.00 x 21% = EUR 37,800.00; the period covers 92 days and November has 30, so EUR 37,800.00 x 30/92 = **EUR 12,326.09**; December takes 31 days at EUR 12,736.96 and January 2027 takes the remaining 31 days at the same amount. An invoice spanning periods must be allocated by days and never booked wholly into one period."
 },
 {
  "id": "Q0141",
  "qid": "c03v03-01",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €1,190.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 1,190.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "190.00",
    "en": "190.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "249.90",
    "en": "249.90"
   },
   {
    "zh": "119.00",
    "en": "119.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €1,190.00 ÷ 1.19 = **€1,000.00**；税额 = €1,190.00 − €1,000.00 = **€190.00**。不能对含税总额直接乘税率（那会得到 €249.90，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 1,190.00 / 1.19 = **EUR 1,000.00**; VAT = EUR 1,190.00 - EUR 1,000.00 = **EUR 190.00**. Multiplying the gross price by the rate would give EUR 249.90, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0142",
  "qid": "c03v03-02",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €2,142.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 2,142.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "342.00",
    "en": "342.00"
   },
   {
    "zh": "1,800.00",
    "en": "1,800.00"
   },
   {
    "zh": "449.82",
    "en": "449.82"
   },
   {
    "zh": "214.20",
    "en": "214.20"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €2,142.00 ÷ 1.19 = **€1,800.00**；税额 = €2,142.00 − €1,800.00 = **€342.00**。不能对含税总额直接乘税率（那会得到 €449.82，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 2,142.00 / 1.19 = **EUR 1,800.00**; VAT = EUR 2,142.00 - EUR 1,800.00 = **EUR 342.00**. Multiplying the gross price by the rate would give EUR 449.82, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0143",
  "qid": "c03v03-03",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €1,071.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 1,071.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "171.00",
    "en": "171.00"
   },
   {
    "zh": "900.00",
    "en": "900.00"
   },
   {
    "zh": "224.91",
    "en": "224.91"
   },
   {
    "zh": "107.10",
    "en": "107.10"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €1,071.00 ÷ 1.19 = **€900.00**；税额 = €1,071.00 − €900.00 = **€171.00**。不能对含税总额直接乘税率（那会得到 €224.91，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 1,071.00 / 1.19 = **EUR 900.00**; VAT = EUR 1,071.00 - EUR 900.00 = **EUR 171.00**. Multiplying the gross price by the rate would give EUR 224.91, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0144",
  "qid": "c03v03-04",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €4,200.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 4,200.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "670.59",
    "en": "670.59"
   },
   {
    "zh": "3,529.41",
    "en": "3,529.41"
   },
   {
    "zh": "882.00",
    "en": "882.00"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €4,200.00 ÷ 1.19 = **€3,529.41**；税额 = €4,200.00 − €3,529.41 = **€670.59**。不能对含税总额直接乘税率（那会得到 €882.00，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 4,200.00 / 1.19 = **EUR 3,529.41**; VAT = EUR 4,200.00 - EUR 3,529.41 = **EUR 670.59**. Multiplying the gross price by the rate would give EUR 882.00, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0145",
  "qid": "c03v03-05",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €2,550.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 2,550.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "407.14",
    "en": "407.14"
   },
   {
    "zh": "2,142.86",
    "en": "2,142.86"
   },
   {
    "zh": "535.50",
    "en": "535.50"
   },
   {
    "zh": "255.00",
    "en": "255.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €2,550.00 ÷ 1.19 = **€2,142.86**；税额 = €2,550.00 − €2,142.86 = **€407.14**。不能对含税总额直接乘税率（那会得到 €535.50，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 2,550.00 / 1.19 = **EUR 2,142.86**; VAT = EUR 2,550.00 - EUR 2,142.86 = **EUR 407.14**. Multiplying the gross price by the rate would give EUR 535.50, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0146",
  "qid": "c03v03-06",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €6,300.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 6,300.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "1,005.88",
    "en": "1,005.88"
   },
   {
    "zh": "5,294.12",
    "en": "5,294.12"
   },
   {
    "zh": "1,323.00",
    "en": "1,323.00"
   },
   {
    "zh": "630.00",
    "en": "630.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €6,300.00 ÷ 1.19 = **€5,294.12**；税额 = €6,300.00 − €5,294.12 = **€1,005.88**。不能对含税总额直接乘税率（那会得到 €1,323.00，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 6,300.00 / 1.19 = **EUR 5,294.12**; VAT = EUR 6,300.00 - EUR 5,294.12 = **EUR 1,005.88**. Multiplying the gross price by the rate would give EUR 1,323.00, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0147",
  "qid": "c03v03-07",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €10,000.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 10,000.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "1,596.64",
    "en": "1,596.64"
   },
   {
    "zh": "8,403.36",
    "en": "8,403.36"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €10,000.00 ÷ 1.19 = **€8,403.36**；税额 = €10,000.00 − €8,403.36 = **€1,596.64**。不能对含税总额直接乘税率（那会得到 €2,100.00，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 10,000.00 / 1.19 = **EUR 8,403.36**; VAT = EUR 10,000.00 - EUR 8,403.36 = **EUR 1,596.64**. Multiplying the gross price by the rate would give EUR 2,100.00, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0148",
  "qid": "c03v03-08",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €12,375.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 12,375.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "1,975.84",
    "en": "1,975.84"
   },
   {
    "zh": "10,399.16",
    "en": "10,399.16"
   },
   {
    "zh": "2,598.75",
    "en": "2,598.75"
   },
   {
    "zh": "1,237.50",
    "en": "1,237.50"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €12,375.00 ÷ 1.19 = **€10,399.16**；税额 = €12,375.00 − €10,399.16 = **€1,975.84**。不能对含税总额直接乘税率（那会得到 €2,598.75，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 12,375.00 / 1.19 = **EUR 10,399.16**; VAT = EUR 12,375.00 - EUR 10,399.16 = **EUR 1,975.84**. Multiplying the gross price by the rate would give EUR 2,598.75, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0149",
  "qid": "c03v03-09",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €2,380.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 2,380.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "380.00",
    "en": "380.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "499.80",
    "en": "499.80"
   },
   {
    "zh": "238.00",
    "en": "238.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €2,380.00 ÷ 1.19 = **€2,000.00**；税额 = €2,380.00 − €2,000.00 = **€380.00**。不能对含税总额直接乘税率（那会得到 €499.80，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 2,380.00 / 1.19 = **EUR 2,000.00**; VAT = EUR 2,380.00 - EUR 2,000.00 = **EUR 380.00**. Multiplying the gross price by the rate would give EUR 499.80, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0150",
  "qid": "c03v03-10",
  "chapter": 3,
  "chapterTitle": "纳税时间、计税价格与发票",
  "chapterTitleEn": "Time of Supply, Taxable Amount and Invoicing",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "Art-99-104",
   "gross-pricing"
  ],
  "source": "variant",
  "stemZh": "德国消费者支付含税价 €8,330.00，适用德国标准税率 19%。该价格中包含的增值税是多少（不含税金额为多少）？",
  "stemEn": "A German consumer pays a gross price of EUR 8,330.00 at the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?",
  "options": [
   {
    "zh": "1,330.00",
    "en": "1,330.00"
   },
   {
    "zh": "7,000.00",
    "en": "7,000.00"
   },
   {
    "zh": "1,749.30",
    "en": "1,749.30"
   },
   {
    "zh": "833.00",
    "en": "833.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税金额 = €8,330.00 ÷ 1.19 = **€7,000.00**；税额 = €8,330.00 − €7,000.00 = **€1,330.00**。不能对含税总额直接乘税率（那会得到 €1,749.30，错误），正确的换算系数是税率 ÷ (1 + 税率) = 19/119。",
  "solutionEn": "Amount excluding VAT = EUR 8,330.00 / 1.19 = **EUR 7,000.00**; VAT = EUR 8,330.00 - EUR 7,000.00 = **EUR 1,330.00**. Multiplying the gross price by the rate would give EUR 1,749.30, which is wrong; the correct factor is the rate divided by one plus the rate, here 19/119."
 },
 {
  "id": "Q0151",
  "qid": "c04q01",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "output-vat",
   "input-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时零售商的不含税销售额为 10 000.00 欧元（税率 21%），采购支出净额 4 000.00 欧元（税率 21%），进口时另缴纳进口增值税 250.00 欧元。该公司在当期的应纳（或应退）增值税是多少？",
  "stemEn": "A Belgian retailer has net sales of 10 000.00 EUR at 21%, net purchases of 4 000.00 EUR at 21%, and paid import VAT of 250.00 EUR at the border. What is the net VAT payable (or refundable) for the period?",
  "options": [
   {
    "zh": "1 010.00 欧元",
    "en": "EUR 1 010.00"
   },
   {
    "zh": "2 100.00 欧元",
    "en": "EUR 2 100.00"
   },
   {
    "zh": "1 260.00 欧元",
    "en": "EUR 1 260.00"
   },
   {
    "zh": "590.00 欧元",
    "en": "EUR 590.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 10 000.00 × 21% = 2 100.00。进项税 = 4 000.00 × 21% = 840.00，加上可全额抵扣的进口增值税 250.00，合计 1 090.00。应纳 = 2 100.00 − 1 090.00 = **1 010.00 欧元**。要点：进口增值税是进项税，不进成本。",
  "solutionEn": "Output VAT = 10 000.00 x 21% = 2 100.00. Input VAT = 4 000.00 x 21% = 840.00 plus import VAT of 250.00, which is deductible in full, so 1 090.00 in total. Payable = 2 100.00 - 1 090.00 = **EUR 1 010.00**. Takeaway: import VAT is input tax, not a cost."
 },
 {
  "id": "Q0152",
  "qid": "c04q02",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-72",
   "right-to-deduct"
  ],
  "source": "chapter",
  "stemZh": "一家德国汽车经销商以不含税价 25 000.00 欧元购入一辆乘用车（税率 19%），用于应税转售。该进项增值税可以抵扣多少？",
  "stemEn": "A German car dealer buys a passenger car for a net price of 25 000.00 EUR at 19% for taxable resale. How much input VAT may be deducted?",
  "options": [
   {
    "zh": "4 750.00 欧元，可全额抵扣",
    "en": "EUR 4 750.00, deductible in full"
   },
   {
    "zh": "0.00 欧元，因为 Art 72 把机动车列为不可抵扣项目",
    "en": "EUR 0.00, because Article 72 lists vehicles as non-deductible"
   },
   {
    "zh": "29 750.00 欧元，含税价可全部计入成本",
    "en": "EUR 29 750.00, the gross price is fully a business cost"
   },
   {
    "zh": "25 000.00 欧元，税额全部计入成本",
    "en": "EUR 25 000.00, the whole VAT is a business cost"
   }
  ],
  "answer": 0,
  "solutionZh": "进项税 = 25 000.00 × 19% = 4 750.00。Art 72 的清单不是结论，决定性的是用途：该车用于应税转售，属于德国 § 15 UStG 意义上的「为企业而取得」，进项税可全额抵扣。要点：同一辆车，私人自用则不可抵扣。",
  "solutionEn": "Input VAT = 25 000.00 x 19% = 4 750.00. The Article 72 list is not the conclusion; the use is decisive. The car is acquired for taxable resale, so it is a supply made for the business within the meaning of section 15 UStG and the input tax is fully deductible. Takeaway: the same car used privately is not deductible."
 },
 {
  "id": "Q0153",
  "qid": "c04q03",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商的员工与一名供应商共进工作午餐，午餐不含税价 150.00 欧元，适用 9% 税率。若该午餐属于对第三方的招待性支出（Art 72），有多少进项增值税不能抵扣？",
  "stemEn": "Staff of a Dutch retailer have a working lunch with a supplier, net price 150.00 EUR at 9%. If the lunch is entertainment for a third party within Article 72, how much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "13.50 欧元",
    "en": "EUR 13.50"
   },
   {
    "zh": "15.00 欧元",
    "en": "EUR 15.00"
   },
   {
    "zh": "28.50 欧元",
    "en": "EUR 28.50"
   },
   {
    "zh": "150.00 欧元",
    "en": "EUR 150.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 150.00 × 9% = 13.50。Art 72 的娱乐性支出进项税不得抵扣，因此 13.50 欧元全额不能抵扣，全部成为成本（发票含税总额 163.50 欧元）。要点：荷兰只有 9% 与 21% 两档，没有 6%。",
  "solutionEn": "The VAT on the invoice is 150.00 x 9% = 13.50. Entertainment within Article 72 is not deductible, so the full 13.50 is blocked and becomes a cost (gross invoice 163.50). Takeaway: the Netherlands has only 9% and 21%; there is no 6% rate."
 },
 {
  "id": "Q0154",
  "qid": "c04q04",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "art-72",
   "business-meals"
  ],
  "source": "chapter",
  "stemZh": "一家法国公司在招待潜在客户的晚餐上花费不含税价 200.00 欧元，餐厅税率 10%。若该费用在法国属于接待性支出（dépenses de réception），其进项增值税如何处理？有多少进项税不能抵扣？",
  "stemEn": "A French company spends a net 200.00 EUR on a dinner with a prospective client, at the 10% restaurant rate. If the expense is a réception expense in France, how is the input VAT treated and how much is blocked?",
  "options": [
   {
    "zh": "不能抵扣 20.00 欧元",
    "en": "EUR 20.00 is blocked"
   },
   {
    "zh": "不能抵扣 40.00 欧元（按 20% 计算）",
    "en": "EUR 40.00 is blocked (computed at 20%)"
   },
   {
    "zh": "不能抵扣 200.00 欧元",
    "en": "EUR 200.00 is blocked"
   },
   {
    "zh": "不能抵扣 220.00 欧元（含税总额）",
    "en": "EUR 220.00 is blocked (the gross amount)"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 200.00 × 10% = 20.00。法国对第三方客户的接待性支出，其进项增值税不产生抵扣权，故 20.00 欧元不能抵扣；法条依据为 Art 256 CGI 一类的条文（VERIFY 引用前核对）。要点：税务顾问费用与员工内部用餐的处理不同，不要混为一谈。",
  "solutionEn": "The VAT on the invoice is 200.00 x 10% = 20.00. Reception expenses for third-party clients do not generate a right to deduct in France, so 20.00 is blocked; the provision to cite is of the type of Art 256 CGI (VERIFY before quoting). Takeaway: client reception and an internal staff meal are treated differently, do not conflate them."
 },
 {
  "id": "Q0155",
  "qid": "c04q05",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙公司向客户赠送礼品篮，不含税价 80.00 欧元，税率 21%。礼品属于 Art 72 的不可抵扣项目。该笔进项增值税有多少不能抵扣？",
  "stemEn": "A Spanish company gives a client a gift basket with a net price of 80.00 EUR at 21%. Gifts fall within the Article 72 block list. How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "16.80 欧元",
    "en": "EUR 16.80"
   },
   {
    "zh": "96.80 欧元",
    "en": "EUR 96.80"
   },
   {
    "zh": "80.00 欧元",
    "en": "EUR 80.00"
   },
   {
    "zh": "4.40 欧元",
    "en": "EUR 4.40"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 80.00 × 21% = 16.80。礼品与试用品在 Art 72 之列，进项税不得抵扣，因此 16.80 欧元不能抵扣，税务成本为含税的 96.80 欧元。要点：不能用西班牙的 4% 或 10% 税率代入。",
  "solutionEn": "The VAT on the invoice is 80.00 x 21% = 16.80. Gifts and sampling are listed in Article 72, so the 16.80 is blocked and the cost is the gross 96.80. Takeaway: do not substitute the Spanish 4% or 10% rates."
 },
 {
  "id": "Q0156",
  "qid": "c04q06",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚公司的不含税销售额为 2 500.00 欧元（标准税率 24%），采购支出净额 1 000.00 欧元（同样 24%）。当期的应纳增值税是多少？",
  "stemEn": "An Estonian company has net sales of 2 500.00 EUR at the 24% standard rate and net purchases of 1 000.00 EUR at 24%. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "360.00 欧元",
    "en": "EUR 360.00"
   },
   {
    "zh": "600.00 欧元",
    "en": "EUR 600.00"
   },
   {
    "zh": "240.00 欧元",
    "en": "EUR 240.00"
   },
   {
    "zh": "840.00 欧元",
    "en": "EUR 840.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 2 500.00 × 24% = 600.00；进项税 = 1 000.00 × 24% = 240.00；应纳 = 600.00 − 240.00 = **360.00 欧元**。要点：爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%，网上仍大量标注 22% 是陷阱。",
  "solutionEn": "Output VAT = 2 500.00 x 24% = 600.00; input VAT = 1 000.00 x 24% = 240.00; payable = 600.00 - 240.00 = **EUR 360.00**. Takeaway: Estonia's standard rate has been 24% since 1 July 2025; the many sources still quoting 22% are the trap."
 },
 {
  "id": "Q0157",
  "qid": "c04q07",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "taxable-amount",
   "art-78-80"
  ],
  "source": "chapter",
  "stemZh": "一家比利时公司向美国客户供货，不含税价 3 000.00 欧元。运费分两段开票：运至欧盟海关领域 400.00 欧元，欧盟领域以外 600.00 欧元。适用税率 21%。销项增值税是多少？",
  "stemEn": "A Belgian company supplies a US customer, net price 3 000.00 EUR. Transport is invoiced in two parts: 400.00 EUR up to the EU customs border and 600.00 EUR beyond it. The rate is 21%. What is the output VAT?",
  "options": [
   {
    "zh": "756.00 欧元",
    "en": "EUR 756.00"
   },
   {
    "zh": "714.00 欧元",
    "en": "EUR 714.00"
   },
   {
    "zh": "630.00 欧元",
    "en": "EUR 630.00"
   },
   {
    "zh": "840.00 欧元",
    "en": "EUR 840.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 3 000.00 + 600.00 = 3 600.00。运至欧盟海关领域的 400.00 欧元依 Art 78-80 不计入计税基础，该段在进口环节计税。销项税 = 3 600.00 × 21% = **756.00 欧元**。要点：只有到欧盟边境的运费可排除——把两段运费都计入会得 840.00 欧元，只计欧盟境内运费会得 714.00 欧元，全部不计会得 630.00 欧元。",
  "solutionEn": "Taxable amount = 3 000.00 + 600.00 = 3 600.00. Under Articles 78 to 80 the 400.00 EUR up to the EU customs border is excluded from the base and is taxed on import. Output VAT = 3 600.00 x 21% = **EUR 756.00**. Takeaway: only transport up to the EU border may be excluded - counting both freight legs gives 840.00, counting only the EU-leg freight gives 714.00 and excluding all freight gives 630.00."
 },
 {
  "id": "Q0158",
  "qid": "c04q08",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "moment-of-deduction",
   "art-22"
  ],
  "source": "chapter",
  "stemZh": "某公司于 2026 年 1 月 25 日交付一批货物，供应商于 1 月 20 日开具发票，客户于 2 月 10 日付款。依据 Art 22 与 Art 168-169，这笔进项增值税应在哪一期申报中抵扣？",
  "stemEn": "A company delivers goods on 25 January 2026; the supplier invoices on 20 January and the customer pays on 10 February. Under Articles 22 and 168-169, in which return is the input tax deducted?",
  "options": [
   {
    "zh": "2026 年 2 月所属期的申报表",
    "en": "The return for the February 2026 period"
   },
   {
    "zh": "2026 年 1 月所属期的申报表",
    "en": "The return for the January 2026 period"
   },
   {
    "zh": "2026 年 3 月所属期的申报表",
    "en": "The return for the March 2026 period"
   },
   {
    "zh": "等客户在 2 月 10 日付款之后再抵扣",
    "en": "Only after the customer pays on 10 February"
   }
  ],
  "answer": 0,
  "solutionZh": "货物的纳税义务时点为供应次月 15 日（Art 22），即 2026 年 2 月 15 日；Art 168-169 要求在增值税成为应缴义务的期间行使抵扣权，因此进项税在 2 月所属期的申报表中抵扣（比利时须在 3 月 20 日前申报）。要点：发票日期与付款日期都不决定抵扣期。",
  "solutionEn": "For goods the VAT becomes chargeable on the fifteenth day of the month following the supply (Article 22), that is 15 February 2026. Articles 168 and 169 require the deduction to be exercised in the period in which the VAT becomes chargeable, so the input tax is claimed in the February 2026 return (in Belgium filed by 20 March). Takeaway: neither the invoice date nor the payment date moves the deduction period."
 },
 {
  "id": "Q0159",
  "qid": "c04q09",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "art-190"
  ],
  "source": "chapter",
  "stemZh": "一家比利时制造商以不含税价 50 000.00 欧元购入一台机器（税率 21%），并选择按 Art 189(1)(b) 全额抵扣进项税。两年后机器的应税用途比例由 100% 降至 50%。依 Art 190，该年度的调整额是多少？",
  "stemEn": "A Belgian manufacturer buys a machine for a net 50 000.00 EUR at 21% and opts to deduct the input tax in full under Article 189(1)(b). Two years later the taxable proportion of the machine's use falls from 100% to 50%. What is the adjustment for that year under Article 190?",
  "options": [
   {
    "zh": "1 050.00 欧元，应补缴",
    "en": "EUR 1 050.00, repayable"
   },
   {
    "zh": "5 250.00 欧元，应补缴",
    "en": "EUR 5 250.00, repayable"
   },
   {
    "zh": "2 100.00 欧元，应补缴",
    "en": "EUR 2 100.00, repayable"
   },
   {
    "zh": "10 500.00 欧元，应补缴",
    "en": "EUR 10 500.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 50 000.00 × 21% = 10 500.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例变化 = 10 500.00 × 20% × 50% = **1 050.00 欧元**。应税用途减少意味着补缴进项税。要点：调整是逐年的，不是一次结清。",
  "solutionEn": "Initial input tax = 50 000.00 x 21% = 10 500.00. The Article 190 adjustment = initial input VAT x one fifth x change in the taxable proportion = 10 500.00 x 20% x 50% = **EUR 1 050.00**. A fall in taxable use means the input tax is repayable. Takeaway: the adjustment runs year by year, it is not settled once."
 },
 {
  "id": "Q0160",
  "qid": "c04q10",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "bad-debt",
   "art-90"
  ],
  "source": "chapter",
  "stemZh": "客户以不含税价 10 000.00 欧元（税率 21%）向一家德国公司购买商品，随后因破产无法支付价款。依 Art 90(1)，卖方的计税基础与应缴增值税如何变化？",
  "stemEn": "A customer buys goods from a German company for a net 10 000.00 EUR at 21% and then cannot pay because of insolvency. Under Article 90(1), how do the seller's taxable amount and output VAT change?",
  "options": [
   {
    "zh": "计税基础减少 10 000.00 欧元，销项税减少 2 100.00 欧元",
    "en": "The taxable amount falls by 10 000.00 and the output VAT by 2 100.00"
   },
   {
    "zh": "计税基础不变，销项税不变",
    "en": "Neither the taxable amount nor the output VAT changes"
   },
   {
    "zh": "计税基础减少 12 100.00 欧元，销项税不变",
    "en": "The taxable amount falls by 12 100.00 and the output VAT does not change"
   },
   {
    "zh": "销项税增加 2 100.00 欧元，作为罚金",
    "en": "The output VAT rises by 2 100.00 as a penalty"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 90(1) 规定，在取消、拒绝、总付或部分不付款时计税基础相应减少。计税基础减少 10 000.00 欧元，销项税随之为 10 000.00 × 21% = 2 100.00 欧元，减少 2 100.00 欧元；买方也必须同步调减已抵扣的进项税。德国对应条文为 § 17 Abs. 2 Nr. 1 UStG。要点：这是调整，不是免税。",
  "solutionEn": "Article 90(1) provides that the taxable amount is reduced where there is a cancellation, refusal or total or partial non-payment. The taxable amount falls by 10 000.00, so the output VAT falls by 10 000.00 x 21% = 2 100.00; the buyer must reduce the input tax already deducted in step. The German provision is section 17(2) no. 1 UStG. Takeaway: this is an adjustment, not an exemption."
 },
 {
  "id": "Q0161",
  "qid": "c04q11",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "over-deduction",
   "interest"
  ],
  "source": "chapter",
  "stemZh": "一家公司申报时抵扣了 15 000.00 欧元进项增值税，复核后认定只有 12 000.00 欧元可以抵扣（差额源于一辆仅少量用于经营的汽车）。公司应如何处理？",
  "stemEn": "A company claimed 15 000.00 EUR of input VAT in its return; on review only 12 000.00 EUR is deductible, the difference relating to a car used only marginally for business. What must the company do?",
  "options": [
   {
    "zh": "补缴 3 000.00 欧元，并可能加付迟延利息",
    "en": "Repay EUR 3 000.00 and possibly pay late-payment interest"
   },
   {
    "zh": "无需处理，多抵扣的进项税自动抵销",
    "en": "Nothing; the over-deduction is set off automatically"
   },
   {
    "zh": "补缴 15 000.00 欧元，因为整笔抵扣均不成立",
    "en": "Repay EUR 15 000.00 because the whole claim fails"
   },
   {
    "zh": "补缴 27 000.00 欧元，即进项税与销项税之和",
    "en": "Repay EUR 27 000.00, the input tax plus the output tax"
   }
  ],
  "answer": 0,
  "solutionZh": "多抵扣 = 15 000.00 − 12 000.00 = 3 000.00 欧元。多抵扣必须通过更正申报补缴，并可能产生迟延支付利息（Art 282）。要点：德国 § 15 UStG 的 10% 门槛意味着用途不足时不是按比例扣减，而是全额不可抵扣。",
  "solutionEn": "Over-deduction = 15 000.00 - 12 000.00 = 3 000.00. It must be repaid through a corrected return and may carry late-payment interest (Article 282). Takeaway: under the 10% threshold in section 15 UStG an item with insufficient business use is excluded entirely, not apportioned."
 },
 {
  "id": "Q0162",
  "qid": "c04q12",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "chapter",
  "stemZh": "某零售商当期的销售额净额 18 000.00 欧元（税率 21%），采购净额 9 000.00 欧元（税率 21%），进口时缴纳进口增值税 630.00 欧元。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 18 000.00 EUR at 21%, net purchases of 9 000.00 EUR at 21%, and import VAT of 630.00 EUR paid at the border. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1 260.00 欧元",
    "en": "EUR 1 260.00"
   },
   {
    "zh": "3 780.00 欧元",
    "en": "EUR 3 780.00"
   },
   {
    "zh": "2 520.00 欧元",
    "en": "EUR 2 520.00"
   },
   {
    "zh": "5 040.00 欧元",
    "en": "EUR 5 040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 18 000.00 × 21% = 3 780.00；进项税 = 9 000.00 × 21% = 1 890.00 + 进口增值税 630.00 = 2 520.00；应纳 = 3 780.00 − 2 520.00 = **1 260.00 欧元**。要点：这就是考试最常见的「销项减进项」模式，一行算式完成。",
  "solutionEn": "Output VAT = 18 000.00 x 21% = 3 780.00; input VAT = 9 000.00 x 21% = 1 890.00 plus import VAT of 630.00 = 2 520.00; payable = 3 780.00 - 2 520.00 = **EUR 1 260.00**. Takeaway: this is the commonest exam pattern, output less input, settled in one line."
 },
 {
  "id": "Q0163",
  "qid": "c04q13",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "art-72",
   "germany",
   "threshold"
  ],
  "source": "chapter",
  "stemZh": "一家德国咨询公司以不含税价 24 000.00 欧元购入一辆公司用车（税率 19%），该车仅 8% 的时间用于经营活动。按德国 § 15 UStG，进项增值税可以抵扣多少？",
  "stemEn": "A German consultancy buys a company car for a net 24 000.00 EUR at 19%; the car is used for business purposes only 8% of the time. Under section 15 UStG, how much input VAT may be deducted?",
  "options": [
   {
    "zh": "0.00 欧元",
    "en": "EUR 0.00"
   },
   {
    "zh": "4 560.00 欧元",
    "en": "EUR 4 560.00"
   },
   {
    "zh": "2 280.00 欧元",
    "en": "EUR 2 280.00"
   },
   {
    "zh": "364.80 欧元",
    "en": "EUR 364.80"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 24 000.00 × 19% = 4 560.00。§ 15 UStG 末句规定：货物用于经营活动少于 10% 的，不视为「为企业而取得」，进项税全额不可抵扣。8% < 10%，故抵扣为 **0.00 欧元**，成本为含税的 28 560.00 欧元。要点：低于门槛不是按比例扣减。",
  "solutionEn": "The VAT on the invoice is 24 000.00 x 19% = 4 560.00. The final sentence of section 15 UStG provides that a supply is not treated as made for the business where the item is used for business purposes to less than 10 per cent, so the input tax is entirely excluded. 8% is below 10%, therefore the deduction is **EUR 0.00** and the cost is the gross 28 560.00. Takeaway: below the threshold there is no apportionment at all."
 },
 {
  "id": "Q0164",
  "qid": "c04q14",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "art-72",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "关于汽车相关进项增值税，下列哪一项陈述是正确的？",
  "stemEn": "Which statement about input VAT on a car is correct?",
  "options": [
   {
    "zh": "Art 72 把机动车列为不可抵扣项目，因此汽车的进项税一律不得抵扣",
    "en": "Because Article 72 lists vehicles, input VAT on a car is never deductible"
   },
   {
    "zh": "决定性问题是汽车的用途；用于应税活动时（例如汽车经销商用于转售）进项税可以抵扣",
    "en": "The decisive question is the use made of the car; where it is used for taxable activities, such as resale by a dealer, the input tax is deductible"
   },
   {
    "zh": "汽车价格在 10 000 欧元以下时进项税才可抵扣",
    "en": "Input VAT is deductible only where the car costs less than 10 000 EUR"
   },
   {
    "zh": "Art 72 只是建议，对任何经营性汽车进项税都可全额抵扣",
    "en": "Article 72 is only a recommendation, so business cars are always fully deductible"
   }
  ],
  "answer": 1,
  "solutionZh": "Art 72 是「项目 + 用途」的组合规则：清单本身不产生结论。汽车经销商为应税转售购入的汽车，其进项税可全额抵扣；管理层私用则不可抵扣；介于两者之间的用途按归属或比例规则处理（见第 05 章）。德国 § 15 UStG 的 10% 门槛是六个国家中最明确的量化标准。",
  "solutionEn": "Article 72 is a category-plus-use rule: the list alone produces no conclusion. A car bought by a dealer for taxable resale is fully deductible; private use by management is not; intermediate use falls to be attributed or apportioned (Chapter 05). The 10 per cent threshold in section 15 UStG is the clearest quantified standard among the six countries."
 },
 {
  "id": "Q0165",
  "qid": "c04q15",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司以不含税价 40 000.00 欧元购入一台机器（税率 19%），已按 Art 189(1)(b) 全额抵扣进项税。随后应税用途比例由 100% 降至 60%。依 Art 190 与 § 15a UStG，该年度的调整额是多少？",
  "stemEn": "A German company buys a machine for a net 40 000.00 EUR at 19% and has deducted the input tax in full under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 60%. What is the adjustment for that year under Article 190 and section 15a UStG?",
  "options": [
   {
    "zh": "608.00 欧元，应补缴",
    "en": "EUR 608.00, repayable"
   },
   {
    "zh": "1 520.00 欧元，应补缴",
    "en": "EUR 1 520.00, repayable"
   },
   {
    "zh": "3 040.00 欧元，应补缴",
    "en": "EUR 3 040.00, repayable"
   },
   {
    "zh": "7 600.00 欧元，应补缴",
    "en": "EUR 7 600.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 40 000.00 × 19% = 7 600.00。德国 § 15a UStG 对货物规定 5 年调整期、每年 1/5：调整额 = 7 600.00 × 1/5 × 40%（应税比例下降 40 个百分点）= **608.00 欧元**，应补缴。要点：1/5 是每年，不是整个调整期一次。",
  "solutionEn": "Initial input tax = 40 000.00 x 19% = 7 600.00. Section 15a UStG provides a five-year adjustment period for goods at one fifth per year: 7 600.00 x 1/5 x 40% (the taxable proportion falls by 40 points) = **EUR 608.00**, repayable. Takeaway: the one fifth is per year, not once over the whole period."
 },
 {
  "id": "Q0166",
  "qid": "c04q16",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时书商的不含税销售额为 10 000.00 欧元，其中 6 000.00 欧元按 21% 计税、4 000.00 欧元按 12% 计税（书籍）。采购支出净额 5 000.00 欧元，按 21% 计税。当期应纳增值税是多少？",
  "stemEn": "A Belgian bookseller has net sales of 10 000.00 EUR, of which 6 000.00 EUR at 21% and 4 000.00 EUR at 12% (books). Net purchases are 5 000.00 EUR at 21%. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "690.00 欧元",
    "en": "EUR 690.00"
   },
   {
    "zh": "1 740.00 欧元",
    "en": "EUR 1 740.00"
   },
   {
    "zh": "1 050.00 欧元",
    "en": "EUR 1 050.00"
   },
   {
    "zh": "2 790.00 欧元",
    "en": "EUR 2 790.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 6 000.00 × 21% + 4 000.00 × 12% = 1 260.00 + 480.00 = 1 740.00；进项税 = 5 000.00 × 21% = 1 050.00；应纳 = 1 740.00 − 1 050.00 = **690.00 欧元**。要点：不同税率必须分别计算后相加，不能用平均税率。",
  "solutionEn": "Output VAT = 6 000.00 x 21% + 4 000.00 x 12% = 1 260.00 + 480.00 = 1 740.00; input VAT = 5 000.00 x 21% = 1 050.00; payable = 1 740.00 - 1 050.00 = **EUR 690.00**. Takeaway: different rates are computed separately and then added; an average rate is wrong."
 },
 {
  "id": "Q0167",
  "qid": "c04q17",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一批货物从欧盟以外进口，完税价格 20 000.00 欧元，关税 1 000.00 欧元，适用税率 21%。进口增值税是多少？它对当期应纳增值税有何影响？",
  "stemEn": "Goods are imported from outside the EU: customs value 20 000.00 EUR, duty 1 000.00 EUR, rate 21%. What is the import VAT, and what is its effect on the VAT payable for the period?",
  "options": [
   {
    "zh": "进口增值税 4 410.00 欧元；可全额抵扣，对应纳税额没有影响",
    "en": "Import VAT EUR 4 410.00; fully deductible, no effect on the VAT payable"
   },
   {
    "zh": "进口增值税 4 200.00 欧元；可全额抵扣，对应纳税额没有影响",
    "en": "Import VAT EUR 4 200.00; fully deductible, no effect on the VAT payable"
   },
   {
    "zh": "进口增值税 4 410.00 欧元；不可抵扣，全额成为成本",
    "en": "Import VAT EUR 4 410.00; not deductible, a cost in full"
   },
   {
    "zh": "进口增值税 5 040.00 欧元；可全额抵扣，对应纳税额没有影响",
    "en": "Import VAT EUR 5 040.00; fully deductible, no effect on the VAT payable"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税计税基础 = 完税价格 + 关税 = 20 000.00 + 1 000.00 = 21 000.00（Art 76）。进口增值税 = 21 000.00 × 21% = **4 410.00 欧元**。它是进口环节缴纳的税款，本身即一项可抵扣的进项税，故不改变当期的应纳增值税，只影响现金流。要点：不要漏掉关税。",
  "solutionEn": "The import VAT base = customs value + duty = 20 000.00 + 1 000.00 = 21 000.00 (Art 76). Import VAT = 21 000.00 x 21% = **EUR 4 410.00**. It is a tax charged on importation and is itself deductible input tax, so it does not change the VAT payable; it only affects cash flow. Takeaway: do not leave the duty out of the base."
 },
 {
  "id": "Q0168",
  "qid": "c04q18",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "moment-of-deduction",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "关于抵扣权的行使，下列哪一项陈述是正确的？",
  "stemEn": "Which statement about the exercise of the right to deduct is correct?",
  "options": [
   {
    "zh": "抵扣权应在增值税成为应缴义务的期间行使",
    "en": "The right to deduct must be exercised in the period in which the VAT becomes chargeable"
   },
   {
    "zh": "抵扣权应在收到供应商发票的期间行使",
    "en": "The right to deduct must be exercised in the period in which the supplier's invoice is received"
   },
   {
    "zh": "抵扣权应在供应商开具发票的期间行使",
    "en": "The right to deduct must be exercised in the period in which the supplier issues the invoice"
   },
   {
    "zh": "抵扣权可以在供应发生后的任意五年内行使",
    "en": "The right to deduct may be exercised at any time within five years after the supply"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 168-169 规定，抵扣权应在增值税成为应缴义务的期间行使。货物的纳税义务时点是供应次月 15 日（Art 22），因此发票开具日、收到日与付款日都不决定抵扣期。要点：这条规则决定了申报表的归属期，是考试中最常被套用错的一条。",
  "solutionEn": "Articles 168 and 169 require the deduction to be exercised in the period in which the VAT becomes chargeable. For goods that is the fifteenth day of the month following the supply (Article 22), so neither the invoice date, nor the date of receipt, nor the payment date determines the period. Takeaway: this rule fixes which return the claim belongs to and is the most over-applied rule in the exam."
 },
 {
  "id": "Q0169",
  "qid": "c04q19",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "business-meals",
   "germany",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司为员工安排业务午餐，餐食不含税价 200.00 欧元，餐厅餐食按 § 12 Abs. 2 Nr. 15 UStG 适用 7%（不含饮料）。若只有与所得税扣除挂钩的部分（通常为 30%）可以抵扣，有多少进项增值税不能抵扣？",
  "stemEn": "A German company pays for a business lunch for its staff, net 200.00 EUR, at the 7% restaurant rate under section 12(2) no. 15 UStG (drinks excluded). If only the part linked to the income-tax deduction (normally 30%) is deductible, how much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "9.80 欧元",
    "en": "EUR 9.80"
   },
   {
    "zh": "4.20 欧元",
    "en": "EUR 4.20"
   },
   {
    "zh": "14.00 欧元",
    "en": "EUR 14.00"
   },
   {
    "zh": "200.00 欧元",
    "en": "EUR 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 200.00 × 7% = 14.00。§ 15 Abs. 1a UStG 把业务餐饮的抵扣与所得税扣除挂钩：通常可扣除 30%，即 14.00 × 30% = 4.20 欧元；不可抵扣 = 14.00 − 4.20 = **9.80 欧元**。要点：德国餐厅餐食是 7%，饮料才是 19%。",
  "solutionEn": "The VAT on the invoice is 200.00 x 7% = 14.00. Section 15(1a) UStG ties the deduction on business meals to the income-tax deduction: normally 30% is allowed, so 14.00 x 30% = 4.20; the blocked amount is 14.00 - 4.20 = **EUR 9.80**. Takeaway: German restaurant meals are 7%; only drinks are 19%."
 },
 {
  "id": "Q0170",
  "qid": "c04q20",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "four-tests",
   "invoice",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商从德国供应商处进货，不含税价 10 000.00 欧元（税率 21%）。有对价、荷兰买家在荷兰有有效 VAT 号、货物用于应税活动，三项要件均满足，但供应商只出具送货单，未出具发票。第四项要件的后果是什么？",
  "stemEn": "A Dutch retailer buys goods from a German supplier, net 10 000.00 EUR at 21%. Consideration exists, the Dutch buyer has a valid VAT number in the Netherlands and the goods are used for taxable activities, so three of the four tests are met, but the supplier issues only a delivery note, not an invoice. What is the consequence of the fourth test?",
  "options": [
   {
    "zh": "没有发票则不得抵扣，2 100.00 欧元进项税全部不能扣除",
    "en": "Without an invoice there is no deduction, so the full 2 100.00 of input VAT is blocked"
   },
   {
    "zh": "四项要件只缺一项，可以按 3/4 的比例抵扣",
    "en": "Only one test fails, so 3/4 of the input tax can be deducted"
   },
   {
    "zh": "送货单在荷兰等同于发票，可以全额抵扣",
    "en": "A delivery note is equivalent to an invoice in the Netherlands and full deduction is allowed"
   },
   {
    "zh": "可以先抵扣，等供应商补开发票后再调整",
    "en": "The deduction may be taken now and adjusted once the supplier issues an invoice"
   }
  ],
  "answer": 0,
  "solutionZh": "发票的存在是四项要件之一，也是 Art 168-169 抵扣权的形式条件。四要件必须全部满足，不能按比例折算；缺发票时 2 100.00 欧元进项税全部不能抵扣，除非落入 Art 229 简化发票、Art 169(3)/(4) 小额例外或 Art 170 的情形（详见第 05 章）。要点：要件是及格线，不是分数。",
  "solutionEn": "The existence of an invoice is one of the four tests and the formal condition of the right to deduct under Articles 168 and 169. All four must be satisfied and cannot be scored fractionally; without an invoice the whole 2 100.00 is blocked, unless Art 229 simplified invoices, the Art 169(3)/(4) small-amount derogation or Art 170 apply (see Chapter 05). Takeaway: the tests are a pass mark, not a score."
 },
 {
  "id": "Q0171",
  "qid": "c04v01-01",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 8,000.00 欧元，适用税率 21%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 8,000.00 EUR at 21%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1,176.00",
    "en": "1,176.00"
   },
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "9,680.00",
    "en": "9,680.00"
   },
   {
    "zh": "2,184.00",
    "en": "2,184.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 8,000.00 × 21% = 1,680.00；进项税 = 8,000.00 × 30% × 21% = 504.00；应纳（或应退）= 1,680.00 − 504.00 = 1,176.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 8,000.00 x 21% = 1,680.00; input VAT = 8,000.00 x 30% x 21% = 504.00; payable or refundable = 1,680.00 - 504.00 = 1,176.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0172",
  "qid": "c04v01-02",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 8,000.00 欧元，适用税率 19%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 8,000.00 EUR at 19%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1,064.00",
    "en": "1,064.00"
   },
   {
    "zh": "1,520.00",
    "en": "1,520.00"
   },
   {
    "zh": "9,520.00",
    "en": "9,520.00"
   },
   {
    "zh": "1,976.00",
    "en": "1,976.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 8,000.00 × 19% = 1,520.00；进项税 = 8,000.00 × 30% × 19% = 456.00；应纳（或应退）= 1,520.00 − 456.00 = 1,064.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 8,000.00 x 19% = 1,520.00; input VAT = 8,000.00 x 30% x 19% = 456.00; payable or refundable = 1,520.00 - 456.00 = 1,064.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0173",
  "qid": "c04v01-03",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 12,000.00 欧元，适用税率 21%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 12,000.00 EUR at 21%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1,764.00",
    "en": "1,764.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "3,276.00",
    "en": "3,276.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 12,000.00 × 21% = 2,520.00；进项税 = 12,000.00 × 30% × 21% = 756.00；应纳（或应退）= 2,520.00 − 756.00 = 1,764.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 12,000.00 x 21% = 2,520.00; input VAT = 12,000.00 x 30% x 21% = 756.00; payable or refundable = 2,520.00 - 756.00 = 1,764.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0174",
  "qid": "c04v01-04",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 12,000.00 欧元，适用税率 19%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 12,000.00 EUR at 19%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1,596.00",
    "en": "1,596.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "14,280.00",
    "en": "14,280.00"
   },
   {
    "zh": "2,964.00",
    "en": "2,964.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 12,000.00 × 19% = 2,280.00；进项税 = 12,000.00 × 30% × 19% = 684.00；应纳（或应退）= 2,280.00 − 684.00 = 1,596.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 12,000.00 x 19% = 2,280.00; input VAT = 12,000.00 x 30% x 19% = 684.00; payable or refundable = 2,280.00 - 684.00 = 1,596.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0175",
  "qid": "c04v01-05",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 15,000.00 欧元，适用税率 21%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 15,000.00 EUR at 21%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "2,205.00",
    "en": "2,205.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,150.00",
    "en": "18,150.00"
   },
   {
    "zh": "4,095.00",
    "en": "4,095.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 15,000.00 × 21% = 3,150.00；进项税 = 15,000.00 × 30% × 21% = 945.00；应纳（或应退）= 3,150.00 − 945.00 = 2,205.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 15,000.00 x 21% = 3,150.00; input VAT = 15,000.00 x 30% x 21% = 945.00; payable or refundable = 3,150.00 - 945.00 = 2,205.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0176",
  "qid": "c04v01-06",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 15,000.00 欧元，适用税率 19%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 15,000.00 EUR at 19%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "1,995.00",
    "en": "1,995.00"
   },
   {
    "zh": "2,850.00",
    "en": "2,850.00"
   },
   {
    "zh": "17,850.00",
    "en": "17,850.00"
   },
   {
    "zh": "3,705.00",
    "en": "3,705.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 15,000.00 × 19% = 2,850.00；进项税 = 15,000.00 × 30% × 19% = 855.00；应纳（或应退）= 2,850.00 − 855.00 = 1,995.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 15,000.00 x 19% = 2,850.00; input VAT = 15,000.00 x 30% x 19% = 855.00; payable or refundable = 2,850.00 - 855.00 = 1,995.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0177",
  "qid": "c04v01-07",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 20,000.00 欧元，适用税率 21%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 20,000.00 EUR at 21%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "2,940.00",
    "en": "2,940.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,200.00",
    "en": "24,200.00"
   },
   {
    "zh": "5,460.00",
    "en": "5,460.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 20,000.00 × 21% = 4,200.00；进项税 = 20,000.00 × 30% × 21% = 1,260.00；应纳（或应退）= 4,200.00 − 1,260.00 = 2,940.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 20,000.00 x 21% = 4,200.00; input VAT = 20,000.00 x 30% x 21% = 1,260.00; payable or refundable = 4,200.00 - 1,260.00 = 2,940.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0178",
  "qid": "c04v01-08",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 20,000.00 欧元，适用税率 19%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 20,000.00 EUR at 19%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "2,660.00",
    "en": "2,660.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "23,800.00",
    "en": "23,800.00"
   },
   {
    "zh": "4,940.00",
    "en": "4,940.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 20,000.00 × 19% = 3,800.00；进项税 = 20,000.00 × 30% × 19% = 1,140.00；应纳（或应退）= 3,800.00 − 1,140.00 = 2,660.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 20,000.00 x 19% = 3,800.00; input VAT = 20,000.00 x 30% x 19% = 1,140.00; payable or refundable = 3,800.00 - 1,140.00 = 2,660.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0179",
  "qid": "c04v01-09",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 25,000.00 欧元，适用税率 21%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 25,000.00 EUR at 21%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "3,675.00",
    "en": "3,675.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "30,250.00",
    "en": "30,250.00"
   },
   {
    "zh": "6,825.00",
    "en": "6,825.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 25,000.00 × 21% = 5,250.00；进项税 = 25,000.00 × 30% × 21% = 1,575.00；应纳（或应退）= 5,250.00 − 1,575.00 = 3,675.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 25,000.00 x 21% = 5,250.00; input VAT = 25,000.00 x 30% x 21% = 1,575.00; payable or refundable = 5,250.00 - 1,575.00 = 3,675.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0180",
  "qid": "c04v01-10",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "output-vat"
  ],
  "source": "variant",
  "stemZh": "某零售商当期不含税销售额 25,000.00 欧元，适用税率 19%。采购支出净额为销售额的 30%，适用同一税率，且全部可抵扣。应付（或应收退）增值税是多少？",
  "stemEn": "A retailer has net sales of 25,000.00 EUR at 19%. Net purchases are 30% of sales at the same rate and are fully deductible. What is the VAT payable (or refundable)?",
  "options": [
   {
    "zh": "3,325.00",
    "en": "3,325.00"
   },
   {
    "zh": "4,750.00",
    "en": "4,750.00"
   },
   {
    "zh": "29,750.00",
    "en": "29,750.00"
   },
   {
    "zh": "6,175.00",
    "en": "6,175.00"
   }
  ],
  "answer": 0,
  "solutionZh": "销项税 = 25,000.00 × 19% = 4,750.00；进项税 = 25,000.00 × 30% × 19% = 1,425.00；应纳（或应退）= 4,750.00 − 1,425.00 = 3,325.00 欧元。要点：这就是考试的基本算式。",
  "solutionEn": "Output VAT = 25,000.00 x 19% = 4,750.00; input VAT = 25,000.00 x 30% x 19% = 1,425.00; payable or refundable = 4,750.00 - 1,425.00 = 3,325.00 EUR. Takeaway: this is the basic exam line."
 },
 {
  "id": "Q0181",
  "qid": "c04v02-01",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 250.00 欧元、税率 21% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 250.00 EUR at 21% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "52.50",
    "en": "52.50"
   },
   {
    "zh": "302.50",
    "en": "302.50"
   },
   {
    "zh": "26.25",
    "en": "26.25"
   },
   {
    "zh": "250.00",
    "en": "250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 250.00 × 21% = 52.50 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 52.50 欧元成为成本，含税成本为 302.50 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 250.00 x 21% = 52.50 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 52.50 becomes a cost and the gross cost is 302.50 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0182",
  "qid": "c04v02-02",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 250.00 欧元、税率 19% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 250.00 EUR at 19% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "47.50",
    "en": "47.50"
   },
   {
    "zh": "297.50",
    "en": "297.50"
   },
   {
    "zh": "23.75",
    "en": "23.75"
   },
   {
    "zh": "250.00",
    "en": "250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 250.00 × 19% = 47.50 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 47.50 欧元成为成本，含税成本为 297.50 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 250.00 x 19% = 47.50 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 47.50 becomes a cost and the gross cost is 297.50 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0183",
  "qid": "c04v02-03",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 500.00 欧元、税率 21% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 500.00 EUR at 21% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   },
   {
    "zh": "52.50",
    "en": "52.50"
   },
   {
    "zh": "500.00",
    "en": "500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 500.00 × 21% = 105.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 105.00 欧元成为成本，含税成本为 605.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 500.00 x 21% = 105.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 105.00 becomes a cost and the gross cost is 605.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0184",
  "qid": "c04v02-04",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 500.00 欧元、税率 19% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 500.00 EUR at 19% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "95.00",
    "en": "95.00"
   },
   {
    "zh": "595.00",
    "en": "595.00"
   },
   {
    "zh": "47.50",
    "en": "47.50"
   },
   {
    "zh": "500.00",
    "en": "500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 500.00 × 19% = 95.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 95.00 欧元成为成本，含税成本为 595.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 500.00 x 19% = 95.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 95.00 becomes a cost and the gross cost is 595.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0185",
  "qid": "c04v02-05",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 750.00 欧元、税率 21% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 750.00 EUR at 21% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "157.50",
    "en": "157.50"
   },
   {
    "zh": "907.50",
    "en": "907.50"
   },
   {
    "zh": "78.75",
    "en": "78.75"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 750.00 × 21% = 157.50 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 157.50 欧元成为成本，含税成本为 907.50 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 750.00 x 21% = 157.50 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 157.50 becomes a cost and the gross cost is 907.50 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0186",
  "qid": "c04v02-06",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 750.00 欧元、税率 19% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 750.00 EUR at 19% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "142.50",
    "en": "142.50"
   },
   {
    "zh": "892.50",
    "en": "892.50"
   },
   {
    "zh": "71.25",
    "en": "71.25"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 750.00 × 19% = 142.50 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 142.50 欧元成为成本，含税成本为 892.50 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 750.00 x 19% = 142.50 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 142.50 becomes a cost and the gross cost is 892.50 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0187",
  "qid": "c04v02-07",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 1,000.00 欧元、税率 21% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 1,000.00 EUR at 21% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "1,210.00",
    "en": "1,210.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 1,000.00 × 21% = 210.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 210.00 欧元成为成本，含税成本为 1,210.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 1,000.00 x 21% = 210.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 210.00 becomes a cost and the gross cost is 1,210.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0188",
  "qid": "c04v02-08",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 1,000.00 欧元、税率 19% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 1,000.00 EUR at 19% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "190.00",
    "en": "190.00"
   },
   {
    "zh": "1,190.00",
    "en": "1,190.00"
   },
   {
    "zh": "95.00",
    "en": "95.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 1,000.00 × 19% = 190.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 190.00 欧元成为成本，含税成本为 1,190.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 1,000.00 x 19% = 190.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 190.00 becomes a cost and the gross cost is 1,190.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0189",
  "qid": "c04v02-09",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 1,500.00 欧元、税率 21% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 1,500.00 EUR at 21% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "315.00",
    "en": "315.00"
   },
   {
    "zh": "1,815.00",
    "en": "1,815.00"
   },
   {
    "zh": "157.50",
    "en": "157.50"
   },
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 1,500.00 × 21% = 315.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 315.00 欧元成为成本，含税成本为 1,815.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 1,500.00 x 21% = 315.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 315.00 becomes a cost and the gross cost is 1,815.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0190",
  "qid": "c04v02-10",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "art-72",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家企业取得一张不含税价 1,500.00 欧元、税率 19% 的发票，所购项目属于 Art 72 的不可抵扣类别（招待、礼品、试用品等）。该笔进项增值税不能抵扣的金额是多少？",
  "stemEn": "A company holds an invoice for a net 1,500.00 EUR at 19% covering items in a category blocked by Article 72 (entertainment, gifts, sampling). How much input VAT cannot be deducted?",
  "options": [
   {
    "zh": "285.00",
    "en": "285.00"
   },
   {
    "zh": "1,785.00",
    "en": "1,785.00"
   },
   {
    "zh": "142.50",
    "en": "142.50"
   },
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 = 1,500.00 × 19% = 285.00 欧元。该项目属于 Art 72 列举的不可抵扣类别，进项税全部不能抵扣，因此 285.00 欧元成为成本，含税成本为 1,785.00 欧元。要点：清单是起点，用途才是结论。",
  "solutionEn": "The VAT on the invoice is 1,500.00 x 19% = 285.00 EUR. The item falls in an Article 72 category, so the whole input tax is blocked: 285.00 becomes a cost and the gross cost is 1,785.00 EUR. Takeaway: the list is the starting point, the use is the conclusion."
 },
 {
  "id": "Q0191",
  "qid": "c04v03-01",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 40,000.00 欧元，税率 21%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 40,000.00 EUR at 21% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "840.00",
    "en": "840.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 40,000.00 × 21% = 8,400.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 8,400.00 × 20% × 50% = 840.00 欧元，应补缴；五年合计 4,200.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 40,000.00 x 21% = 8,400.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 8,400.00 x 20% x 50% = 840.00 EUR, repayable; the five-year total is 4,200.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0192",
  "qid": "c04v03-02",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 40,000.00 欧元，税率 19%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 40,000.00 EUR at 19% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "760.00",
    "en": "760.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 40,000.00 × 19% = 7,600.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 7,600.00 × 20% × 50% = 760.00 欧元，应补缴；五年合计 3,800.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 40,000.00 x 19% = 7,600.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 7,600.00 x 20% x 50% = 760.00 EUR, repayable; the five-year total is 3,800.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0193",
  "qid": "c04v03-03",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 50,000.00 欧元，税率 21%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 50,000.00 EUR at 21% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "50,000.00",
    "en": "50,000.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 50,000.00 × 21% = 10,500.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 10,500.00 × 20% × 50% = 1,050.00 欧元，应补缴；五年合计 5,250.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 50,000.00 x 21% = 10,500.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 10,500.00 x 20% x 50% = 1,050.00 EUR, repayable; the five-year total is 5,250.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0194",
  "qid": "c04v03-04",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 50,000.00 欧元，税率 19%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 50,000.00 EUR at 19% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "950.00",
    "en": "950.00"
   },
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   },
   {
    "zh": "50,000.00",
    "en": "50,000.00"
   },
   {
    "zh": "4,750.00",
    "en": "4,750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 50,000.00 × 19% = 9,500.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 9,500.00 × 20% × 50% = 950.00 欧元，应补缴；五年合计 4,750.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 50,000.00 x 19% = 9,500.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 9,500.00 x 20% x 50% = 950.00 EUR, repayable; the five-year total is 4,750.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0195",
  "qid": "c04v03-05",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 60,000.00 欧元，税率 21%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 60,000.00 EUR at 21% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 60,000.00 × 21% = 12,600.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 12,600.00 × 20% × 50% = 1,260.00 欧元，应补缴；五年合计 6,300.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 60,000.00 x 21% = 12,600.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 12,600.00 x 20% x 50% = 1,260.00 EUR, repayable; the five-year total is 6,300.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0196",
  "qid": "c04v03-06",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 60,000.00 欧元，税率 19%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 60,000.00 EUR at 19% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,140.00",
    "en": "1,140.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "5,700.00",
    "en": "5,700.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 60,000.00 × 19% = 11,400.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 11,400.00 × 20% × 50% = 1,140.00 欧元，应补缴；五年合计 5,700.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 60,000.00 x 19% = 11,400.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 11,400.00 x 20% x 50% = 1,140.00 EUR, repayable; the five-year total is 5,700.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0197",
  "qid": "c04v03-07",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 75,000.00 欧元，税率 21%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 75,000.00 EUR at 21% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,575.00",
    "en": "1,575.00"
   },
   {
    "zh": "15,750.00",
    "en": "15,750.00"
   },
   {
    "zh": "75,000.00",
    "en": "75,000.00"
   },
   {
    "zh": "7,875.00",
    "en": "7,875.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 75,000.00 × 21% = 15,750.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 15,750.00 × 20% × 50% = 1,575.00 欧元，应补缴；五年合计 7,875.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 75,000.00 x 21% = 15,750.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 15,750.00 x 20% x 50% = 1,575.00 EUR, repayable; the five-year total is 7,875.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0198",
  "qid": "c04v03-08",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 75,000.00 欧元，税率 19%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 75,000.00 EUR at 19% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,425.00",
    "en": "1,425.00"
   },
   {
    "zh": "14,250.00",
    "en": "14,250.00"
   },
   {
    "zh": "75,000.00",
    "en": "75,000.00"
   },
   {
    "zh": "7,125.00",
    "en": "7,125.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 75,000.00 × 19% = 14,250.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 14,250.00 × 20% × 50% = 1,425.00 欧元，应补缴；五年合计 7,125.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 75,000.00 x 19% = 14,250.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 14,250.00 x 20% x 50% = 1,425.00 EUR, repayable; the five-year total is 7,125.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0199",
  "qid": "c04v03-09",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 100,000.00 欧元，税率 21%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 100,000.00 EUR at 21% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 100,000.00 × 21% = 21,000.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 21,000.00 × 20% × 50% = 2,100.00 欧元，应补缴；五年合计 10,500.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 100,000.00 x 21% = 21,000.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 21,000.00 x 20% x 50% = 2,100.00 EUR, repayable; the five-year total is 10,500.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0200",
  "qid": "c04v03-10",
  "chapter": 4,
  "chapterTitle": "销项增值税、进项增值税与抵扣权",
  "chapterTitleEn": "Output VAT, Input VAT and the Right to Deduct",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一台机器的不含税价为 100,000.00 欧元，税率 19%，其进项税已按 Art 189(1)(b) 全额抵扣。后来应税用途比例由 100% 降至 50%。依 Art 190 的五年调整规则，该年度的调整额是多少？",
  "stemEn": "A machine with a net price of 100,000.00 EUR at 19% has been fully deducted under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 50%. Under the five-year adjustment rule in Article 190, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   },
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 100,000.00 × 19% = 19,000.00。Art 190 的年度调整额 = 初始进项税 × 1/5 × 应税比例下降 50% = 19,000.00 × 20% × 50% = 1,900.00 欧元，应补缴；五年合计 9,500.00 欧元。要点：1/5 是每年，不是整个期间一次。",
  "solutionEn": "Initial input VAT = 100,000.00 x 19% = 19,000.00. The Article 190 adjustment = initial input VAT x one fifth x the 50% fall in the taxable proportion = 19,000.00 x 20% x 50% = 1,900.00 EUR, repayable; the five-year total is 9,500.00 EUR. Takeaway: the one fifth is per year, not once over the period."
 },
 {
  "id": "Q0201",
  "qid": "c05q01",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "art-191",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家混合供应商当期应税营业额为 100 000.00 欧元、免税营业额为 40 000.00 欧元，进项税总额 28 000.00 欧元。按 Art 191 的分子/分母法，可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 100 000.00 EUR, exempt turnover of 40 000.00 EUR and total input VAT of 28 000.00 EUR. Under the numerator and denominator method of Article 191, how much input VAT is deductible?",
  "options": [
   {
    "zh": "20 000.00 欧元",
    "en": "EUR 20 000.00"
   },
   {
    "zh": "28 000.00 欧元",
    "en": "EUR 28 000.00"
   },
   {
    "zh": "8 000.00 欧元",
    "en": "EUR 8 000.00"
   },
   {
    "zh": "39 200.00 欧元",
    "en": "EUR 39 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分子 = 100 000.00；分母 = 100 000.00 + 40 000.00 = 140 000.00；抵扣比例 = 100 000 ÷ 140 000 = 71.43%；可抵扣进项税 = 28 000.00 × 71.43% = **20 000.00 欧元**，不可抵扣 8 000.00 欧元。要点：免税营业额必须留在分母里；把比例倒过来用会得到 39 200.00 欧元。",
  "solutionEn": "Numerator = 100 000.00; denominator = 100 000.00 + 40 000.00 = 140 000.00; fraction = 100 000 / 140 000 = 71.43%; deductible input VAT = 28 000.00 x 71.43% = **EUR 20 000.00**, leaving 8 000.00 blocked. Takeaway: the exempt turnover stays in the denominator; using the fraction upside down gives 39 200.00."
 },
 {
  "id": "Q0202",
  "qid": "c05q02",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "netherlands",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰混合供应商当期应税营业额 40 000.00 欧元、免税营业额 100 000.00 欧元，进项税总额 35 000.00 欧元。可抵扣进项税是多少？",
  "stemEn": "A Dutch mixed supplier has taxable turnover of 40 000.00 EUR, exempt turnover of 100 000.00 EUR and total input VAT of 35 000.00 EUR. How much input VAT is deductible?",
  "options": [
   {
    "zh": "10 000.00 欧元",
    "en": "EUR 10 000.00"
   },
   {
    "zh": "35 000.00 欧元",
    "en": "EUR 35 000.00"
   },
   {
    "zh": "25 000.00 欧元",
    "en": "EUR 25 000.00"
   },
   {
    "zh": "14 000.00 欧元",
    "en": "EUR 14 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 40 000.00 + 100 000.00 = 140 000.00；抵扣比例 = 40 000 ÷ 140 000 = 28.57%；可抵扣进项税 = 35 000.00 × 28.57% = **10 000.00 欧元**。不可抵扣 25 000.00 欧元；14 000.00 欧元是把免税比例当成可抵扣比例的错解。要点：免税营业额越大，可抵扣比例越低。",
  "solutionEn": "Denominator = 40 000.00 + 100 000.00 = 140 000.00; fraction = 40 000 / 140 000 = 28.57%; deductible input VAT = 35 000.00 x 28.57% = **EUR 10 000.00**. 25 000.00 is blocked; 14 000.00 is the error of treating the exempt share as the deductible share. Takeaway: the more exempt turnover, the lower the fraction."
 },
 {
  "id": "Q0203",
  "qid": "c05q03",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "germany",
   "attribution"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司以不含税价 100 000.00 欧元购入一台机器（税率 19%），明确用于应税经营活动 90%，其余用于免税活动。德国规则要求先按实际用途归属。可抵扣进项税是多少？",
  "stemEn": "A German company buys a machine for a net 100 000.00 EUR at 19%, used for taxable activities for exactly 90% of the time and for exempt activities for the rest. The German rules require attribution to actual use first. How much input VAT is deductible?",
  "options": [
   {
    "zh": "17 100.00 欧元",
    "en": "EUR 17 100.00"
   },
   {
    "zh": "19 000.00 欧元",
    "en": "EUR 19 000.00"
   },
   {
    "zh": "1 900.00 欧元",
    "en": "EUR 1 900.00"
   },
   {
    "zh": "9 500.00 欧元",
    "en": "EUR 9 500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进项税 = 100 000.00 × 19% = 19 000.00。§ 15 Abs. 4 UStG 规定先按实际用途归属：90% 用于应税活动，则可抵扣 19 000.00 × 90% = **17 100.00 欧元**，不可抵扣 1 900.00 欧元。要点：先归属后比例，顺序不能颠倒。",
  "solutionEn": "Input VAT = 100 000.00 x 19% = 19 000.00. Section 15(4) UStG attributes to actual use first: 90% taxable use gives 19 000.00 x 90% = **EUR 17 100.00**, leaving 1 900.00 blocked. Takeaway: attribution first, proportion second; the order must not be reversed."
 },
 {
  "id": "Q0204",
  "qid": "c05q04",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "germany",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "若无法按实际用途归属，德国规则才允许按营业额比例分摊。某公司应税营业额 150 000.00 欧元、免税营业额 50 000.00 欧元，进项税总额 20 000.00 欧元。可抵扣进项税是多少？",
  "stemEn": "Only where no attribution to actual use is possible does the German rule allow a turnover-based split. A company has taxable turnover of 150 000.00 EUR, exempt turnover of 50 000.00 EUR and total input VAT of 20 000.00 EUR. How much input VAT is deductible?",
  "options": [
   {
    "zh": "15 000.00 欧元",
    "en": "EUR 15 000.00"
   },
   {
    "zh": "20 000.00 欧元",
    "en": "EUR 20 000.00"
   },
   {
    "zh": "5 000.00 欧元",
    "en": "EUR 5 000.00"
   },
   {
    "zh": "7 500.00 欧元",
    "en": "EUR 7 500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 150 000.00 + 50 000.00 = 200 000.00；抵扣比例 = 150 000 ÷ 200 000 = 75%；可抵扣进项税 = 20 000.00 × 75% = **15 000.00 欧元**，不可抵扣 5 000.00 欧元。要点：营业额比例在德国只是兜底方法。",
  "solutionEn": "Denominator = 150 000.00 + 50 000.00 = 200 000.00; fraction = 150 000 / 200 000 = 75%; deductible input VAT = 20 000.00 x 75% = **EUR 15 000.00**, leaving 5 000.00 blocked. Takeaway: in Germany the turnover proportion is only the fallback."
 },
 {
  "id": "Q0205",
  "qid": "c05q05",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "france",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "法国一家混合供应商的抵扣系数为 assujettissement 1.0 × taxation 0.5 × admission 0.8。当期进项税总额为 30 000.00 欧元。可抵扣进项税是多少？",
  "stemEn": "A French mixed supplier has a deduction coefficient of assujettissement 1.0 x taxation 0.5 x admission 0.8. Total input VAT for the period is 30 000.00 EUR. How much input VAT is deductible?",
  "options": [
   {
    "zh": "12 000.00 欧元",
    "en": "EUR 12 000.00"
   },
   {
    "zh": "30 000.00 欧元",
    "en": "EUR 30 000.00"
   },
   {
    "zh": "18 000.00 欧元",
    "en": "EUR 18 000.00"
   },
   {
    "zh": "6 000.00 欧元",
    "en": "EUR 6 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "抵扣系数 = 1.0 × 0.5 × 0.8 = 0.40；可抵扣进项税 = 30 000.00 × 0.40 = **12 000.00 欧元**。法国的系数法不是简单的营业额比例（BOFiP BOI-TVA-DED-20-10-20）。要点：直接套用 Art 191 的分子分母会算错。",
  "solutionEn": "Coefficient = 1.0 x 0.5 x 0.8 = 0.40; deductible input VAT = 30 000.00 x 0.40 = **EUR 12 000.00**. The French coefficient method is not a plain turnover ratio (BOFiP BOI-TVA-DED-20-10-20). Takeaway: plugging in the Article 191 numerator and denominator gives the wrong answer."
 },
 {
  "id": "Q0206",
  "qid": "c05q06",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "art-190",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时公司以不含税价 60 000.00 欧元购入机器（税率 21%），已按 Art 189(1)(b) 全额抵扣。随后应税用途比例由 100% 降至 60%。依 Art 190，该年度的调整额是多少？",
  "stemEn": "A Belgian company buys a machine for a net 60 000.00 EUR at 21% and has deducted the input tax in full under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 60%. What is the adjustment for that year under Article 190?",
  "options": [
   {
    "zh": "1 008.00 欧元，应补缴",
    "en": "EUR 1 008.00, repayable"
   },
   {
    "zh": "2 520.00 欧元，应补缴",
    "en": "EUR 2 520.00, repayable"
   },
   {
    "zh": "5 040.00 欧元，应补缴",
    "en": "EUR 5 040.00, repayable"
   },
   {
    "zh": "12 600.00 欧元，应补缴",
    "en": "EUR 12 600.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 60 000.00 × 21% = 12 600.00。年度调整 = 初始进项税 × 1/5 × 应税比例下降 40% = 12 600.00 × 20% × 40% = **1 008.00 欧元**，应补缴。要点：1/5 是每年一次，五年合计 5 040.00 欧元。",
  "solutionEn": "Initial input VAT = 60 000.00 x 21% = 12 600.00. Annual adjustment = initial input VAT x one fifth x the 40% fall in the taxable proportion = 12 600.00 x 20% x 40% = **EUR 1 008.00**, repayable. Takeaway: the one fifth applies each year; the five-year total is EUR 5 040.00."
 },
 {
  "id": "Q0207",
  "qid": "c05q07",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "real-property"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司以不含税价 500 000.00 欧元取得一栋厂房（税率 19%），并已全额抵扣进项税。随后应税用途比例由 100% 降至 70%。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires a factory building for a net 500 000.00 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls from 100% to 70%. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "2 850.00 欧元，应补缴",
    "en": "EUR 2 850.00, repayable"
   },
   {
    "zh": "9 500.00 欧元，应补缴",
    "en": "EUR 9 500.00, repayable"
   },
   {
    "zh": "28 500.00 欧元，应补缴",
    "en": "EUR 28 500.00, repayable"
   },
   {
    "zh": "95 000.00 欧元，应补缴",
    "en": "EUR 95 000.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "进项税 = 500 000.00 × 19% = 95 000.00。德国不动产适用 10 年、每年 1/10：调整额 = 95 000.00 × 10% × 30%（应税比例下降 30 个百分点）= **2 850.00 欧元**。要点：不动产是 10 年 1/10，不要用货物的 5 年 1/5。",
  "solutionEn": "Input VAT = 500 000.00 x 19% = 95 000.00. German real property runs over ten years at one tenth: 95 000.00 x 10% x 30% (the taxable proportion falls by 30 points) = **EUR 2 850.00**. Takeaway: real property is ten years at one tenth; do not use the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0208",
  "qid": "c05q08",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "france",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "依法国 Art 207 annexe II CGI，某资本品原始进项税为 10 000.00 欧元，参考抵扣系数为 0.80，当年抵扣系数降至 0.70。该年度的调整额是多少？",
  "stemEn": "Under French Art 207 annexe II CGI a capital good carries an initial input tax of 10 000.00 EUR, a reference deduction coefficient of 0.80 and a current-year coefficient of 0.70. What is the adjustment for that year?",
  "options": [
   {
    "zh": "200.00 欧元，应补缴",
    "en": "EUR 200.00, repayable"
   },
   {
    "zh": "2 000.00 欧元，应补缴",
    "en": "EUR 2 000.00, repayable"
   },
   {
    "zh": "1 000.00 欧元，应补缴",
    "en": "EUR 1 000.00, repayable"
   },
   {
    "zh": "100.00 欧元，应补缴",
    "en": "EUR 100.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "调整额 = 原始税额 × 1/5 ×（当年抵扣系数 − 参考系数）= 10 000.00 × 20% × (0.70 − 0.80) = −**200.00 欧元**，即应补缴 200.00 欧元。要点：系数下降意味着原本多扣的进项税要吐回来。",
  "solutionEn": "Adjustment = initial tax x one fifth x (current coefficient - reference coefficient) = 10 000.00 x 20% x (0.70 - 0.80) = -**EUR 200.00**, so EUR 200.00 is repayable. Takeaway: a fall in the coefficient means input tax already deducted has to be given back."
 },
 {
  "id": "Q0209",
  "qid": "c05q09",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "invoice",
   "documentation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙公司从供应商处收到不含税价 10 000.00 欧元（税率 21%）的货物，但供应商只出具了送货单，没有出具发票。这笔进项增值税可以抵扣吗？不能抵扣的金额是多少？",
  "stemEn": "A Spanish company receives goods with a net value of 10 000.00 EUR at 21% but the supplier issues only a delivery note, not an invoice. Can the input VAT be deducted, and how much is blocked?",
  "options": [
   {
    "zh": "不能抵扣，2 100.00 欧元全部被阻断",
    "en": "No deduction; the full 2 100.00 is blocked"
   },
   {
    "zh": "可以全额抵扣，2 100.00 欧元",
    "en": "Full deduction, EUR 2 100.00"
   },
   {
    "zh": "可以按一半抵扣，1 050.00 欧元",
    "en": "Deduction of one half, EUR 1 050.00"
   },
   {
    "zh": "不能抵扣，但 10 000.00 欧元可以抵扣",
    "en": "No deduction of the VAT, but EUR 10 000.00 is deductible"
   }
  ],
  "answer": 0,
  "solutionZh": "没有发票就没有抵扣权，除非落入 Art 229 简化发票、Art 169(3)/(4) 小额例外或 Art 170 的情形。发票税额 = 10 000.00 × 21% = 2 100.00 欧元，因此 2 100.00 欧元全部不能抵扣。送货单不等于发票，送货单本身不是发票的替代品。",
  "solutionEn": "Without an invoice there is no right to deduct, unless Art 229 simplified invoices, the Art 169(3)/(4) small-amount derogation or Art 170 apply. The VAT at stake is 10 000.00 x 21% = 2 100.00, so EUR 2 100.00 is blocked. A delivery note is not a substitute for an invoice."
 },
 {
  "id": "Q0210",
  "qid": "c05q10",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "invoice",
   "defect"
  ],
  "source": "chapter",
  "stemZh": "一张西班牙发票开具不含税价 10 000.00 欧元并错误地按 21% 计税，而适用税率应为 12%。买方的处理结果是什么？",
  "stemEn": "A Spanish invoice states a net price of 10 000.00 EUR and wrongly applies 21%, whereas the correct rate is 12%. What is the result for the buyer?",
  "options": [
   {
    "zh": "多列的 900.00 欧元不得抵扣，且须更正并可能加付利息",
    "en": "The 900.00 overstated cannot be deducted and must be corrected, possibly with interest"
   },
   {
    "zh": "全部 2 100.00 欧元都可以抵扣",
    "en": "The whole 2 100.00 can be deducted"
   },
   {
    "zh": "全部 2 100.00 欧元都不得抵扣",
    "en": "None of the 2 100.00 can be deducted"
   },
   {
    "zh": "多列的 900.00 欧元可抵扣，但须在下一期冲回",
    "en": "The 900.00 overstated can be deducted but must be reversed in the next period"
   }
  ],
  "answer": 0,
  "solutionZh": "发票税额 2 100.00 欧元，正确税额 10 000.00 × 12% = 1 200.00 欧元，多列 900.00 欧元。错误列示的税额不得抵扣，买方须更正并可能加付利息（德国对应 § 14c UStG 一类的规则）。要点：能补正的发票补正后仍可按所属期抵扣，但错误税额本身不能用。",
  "solutionEn": "The invoice states 2 100.00 while the correct VAT is 10 000.00 x 12% = 1 200.00, so 900.00 is overstated. An incorrectly stated amount may not be deducted; the buyer must correct it and may pay interest (compare section 14c UStG in Germany). Takeaway: a correctable invoice supports the deduction once corrected, but the wrongly stated amount itself may not be used."
 },
 {
  "id": "Q0211",
  "qid": "c05q11",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "invoice",
   "art-229"
  ],
  "source": "chapter",
  "stemZh": "依 VAT 指令，欧盟内一笔金额不超过多少的交易，凭 Art 229 的简化发票即可支持进项抵扣？",
  "stemEn": "Under the VAT Directive, up to what amount may an intra-EU transaction rely on an Article 229 simplified invoice to support the deduction?",
  "options": [
   {
    "zh": "100.00 欧元",
    "en": "EUR 100.00"
   },
   {
    "zh": "50.00 欧元",
    "en": "EUR 50.00"
   },
   {
    "zh": "75 000.00 欧元",
    "en": "EUR 75 000.00"
   },
   {
    "zh": "50 000.00 欧元",
    "en": "EUR 50 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 229 规定简化发票的门槛为：欧盟外不超过 50 欧元、**欧盟内不超过 100 欧元**。75 000.00 欧元是 Art 169(3)/(4) 小额例外的营业额门槛，50 000.00 欧元是 Art 170 的门槛，两者都不是简化发票的金额门槛。要点：三个数字各管各的。",
  "solutionEn": "Article 229 sets the simplified-invoice thresholds at EUR 50.00 outside the EU and **EUR 100.00 inside the EU**. The 75 000.00 euro figure is the turnover threshold for the Article 169(3)/(4) small-amount derogation and the 50 000.00 euro figure belongs to Article 170; neither is a simplified-invoice amount. Takeaway: three different numbers, three different regimes."
 },
 {
  "id": "Q0212",
  "qid": "c05q12",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家混合供应商当期应税营业额 300 000.00 欧元（销项税 63 000.00 欧元，税率 21%），免税营业额 100 000.00 欧元，进项税总额 42 000.00 欧元。当期应纳增值税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 300 000.00 EUR (output VAT 63 000.00 at 21%), exempt turnover of 100 000.00 EUR and total input VAT of 42 000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "31 500.00 欧元",
    "en": "EUR 31 500.00"
   },
   {
    "zh": "63 000.00 欧元",
    "en": "EUR 63 000.00"
   },
   {
    "zh": "10 500.00 欧元",
    "en": "EUR 10 500.00"
   },
   {
    "zh": "42 000.00 欧元",
    "en": "EUR 42 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "抵扣比例 = 300 000 ÷ (300 000 + 100 000) = 75%；可抵扣进项税 = 42 000.00 × 75% = 31 500.00 欧元；应纳 = 63 000.00 − 31 500.00 = **31 500.00 欧元**。要点：比例抵扣的结果要回到销项税减进项税的基本模式里。",
  "solutionEn": "Fraction = 300 000 / (300 000 + 100 000) = 75%; deductible input VAT = 42 000.00 x 75% = 31 500.00; payable = 63 000.00 - 31 500.00 = **EUR 31 500.00**. Takeaway: the pro-rata result feeds back into the basic output-less-input pattern."
 },
 {
  "id": "Q0213",
  "qid": "c05q13",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "spain",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "依西班牙 Ley 37/1992 Art 95 的 prorrata 规则，某公司应税营业额 80 000.00 欧元、免税营业额 20 000.00 欧元，进项税总额 10 000.00 欧元。可抵扣进项税是多少？",
  "stemEn": "Under the prorrata rule in Article 95 of Ley 37/1992 a company has taxable turnover of 80 000.00 EUR, exempt turnover of 20 000.00 EUR and total input VAT of 10 000.00 EUR. How much input VAT is deductible?",
  "options": [
   {
    "zh": "8 000.00 欧元",
    "en": "EUR 8 000.00"
   },
   {
    "zh": "10 000.00 欧元",
    "en": "EUR 10 000.00"
   },
   {
    "zh": "2 000.00 欧元",
    "en": "EUR 2 000.00"
   },
   {
    "zh": "4 000.00 欧元",
    "en": "EUR 4 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 80 000.00 + 20 000.00 = 100 000.00；抵扣比例 = 80 000 ÷ 100 000 = 80%；可抵扣进项税 = 10 000.00 × 80% = **8 000.00 欧元**，不可抵扣 2 000.00 欧元。要点：西班牙的 prorrata 就是 Art 191 的分子分母法。",
  "solutionEn": "Denominator = 80 000.00 + 20 000.00 = 100 000.00; fraction = 80 000 / 100 000 = 80%; deductible input VAT = 10 000.00 x 80% = **EUR 8 000.00**, leaving 2 000.00 blocked. Takeaway: the Spanish prorrata is the Article 191 numerator and denominator method."
 },
 {
  "id": "Q0214",
  "qid": "c05q14",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "netherlands",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售与餐饮混合企业当期应税营业额 250 000.00 欧元、免税营业额 50 000.00 欧元，进项税总额 36 000.00 欧元。可抵扣进项税是多少？",
  "stemEn": "A Dutch retailer with a restaurant has taxable turnover of 250 000.00 EUR, exempt turnover of 50 000.00 EUR and total input VAT of 36 000.00 EUR. How much input VAT is deductible?",
  "options": [
   {
    "zh": "30 000.00 欧元",
    "en": "EUR 30 000.00"
   },
   {
    "zh": "36 000.00 欧元",
    "en": "EUR 36 000.00"
   },
   {
    "zh": "6 000.00 欧元",
    "en": "EUR 6 000.00"
   },
   {
    "zh": "15 000.00 欧元",
    "en": "EUR 15 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 250 000.00 + 50 000.00 = 300 000.00；抵扣比例 = 250 000 ÷ 300 000 = 83.33%；可抵扣进项税 = 36 000.00 × 83.33% = **30 000.00 欧元**。要点：免税营业额虽少，仍使比例从 100% 降到 83.33%，多出的 6 000.00 欧元成为成本。",
  "solutionEn": "Denominator = 250 000.00 + 50 000.00 = 300 000.00; fraction = 250 000 / 300 000 = 83.33%; deductible input VAT = 36 000.00 x 83.33% = **EUR 30 000.00**. Takeaway: even modest exempt turnover cuts the fraction from 100% to 83.33%, and the extra 6 000.00 becomes a cost."
 },
 {
  "id": "Q0215",
  "qid": "c05q15",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "estonia",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚公司以不含税价 120 000.00 欧元购入设备（税率 24%），已全额抵扣。随后应税用途比例由 100% 降至 50%。按爱沙尼亚的 10 年、每年 1/10 调整规则，该年度的调整额是多少？",
  "stemEn": "An Estonian company buys equipment for a net 120 000.00 EUR at 24% and has deducted the input tax in full. The taxable proportion of its use then falls from 100% to 50%. Under the Estonian ten-year one-tenth correction, what is the adjustment for that year?",
  "options": [
   {
    "zh": "1 440.00 欧元，应补缴",
    "en": "EUR 1 440.00, repayable"
   },
   {
    "zh": "2 880.00 欧元，应补缴",
    "en": "EUR 2 880.00, repayable"
   },
   {
    "zh": "14 400.00 欧元，应补缴",
    "en": "EUR 14 400.00, repayable"
   },
   {
    "zh": "28 800.00 欧元，应补缴",
    "en": "EUR 28 800.00, repayable"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 120 000.00 × 24% = 28 800.00。爱沙尼亚资本品按 10 年、每年 1/10 调整：调整额 = 28 800.00 × 10% × 50% = **1 440.00 欧元**，应补缴。要点：与德国的 5 年 1/5 不同，爱沙尼亚的年限更长。",
  "solutionEn": "Initial input VAT = 120 000.00 x 24% = 28 800.00. Estonia corrects capital goods over ten years at one tenth: 28 800.00 x 10% x 50% = **EUR 1 440.00**, repayable. Takeaway: unlike the German five-year one-fifth rule, the Estonian period is longer."
 },
 {
  "id": "Q0216",
  "qid": "c05q16",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "audit",
   "pro-rata",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "稽查中，税务机关认定某混合供应商应税营业额 100 000.00 欧元、免税营业额 40 000.00 欧元，进项税 28 000.00 欧元应按 71.43% 抵扣，但企业已全额抵扣 28 000.00 欧元。企业应如何处理？",
  "stemEn": "On audit the tax authority finds that a mixed supplier with taxable turnover of 100 000.00 EUR and exempt turnover of 40 000.00 EUR should have deducted 71.43% of its input VAT, but the company claimed the whole 28 000.00 EUR. What must the company do?",
  "options": [
   {
    "zh": "补缴 8 000.00 欧元，并可能加付迟延利息",
    "en": "Repay EUR 8 000.00 and possibly pay late-payment interest"
   },
   {
    "zh": "补缴 28 000.00 欧元",
    "en": "Repay EUR 28 000.00"
   },
   {
    "zh": "补缴 20 000.00 欧元",
    "en": "Repay EUR 20 000.00"
   },
   {
    "zh": "无需处理，比例由企业自选",
    "en": "Nothing; the taxpayer may choose the fraction"
   }
  ],
  "answer": 0,
  "solutionZh": "可抵扣 = 28 000.00 × 71.43% = 20 000.00 欧元；多抵扣 = 28 000.00 − 20 000.00 = 8 000.00 欧元，须更正补缴并可能加付迟延支付利息（Art 282）。要点：稽查中比例由税务机关按本国规则确定，不是企业自选。",
  "solutionEn": "Deductible = 28 000.00 x 71.43% = 20 000.00; over-deduction = 28 000.00 - 20 000.00 = 8 000.00, which must be corrected and repaid, possibly with late-payment interest (Article 282). Takeaway: on audit the fraction is determined by the authority under the national rules; it is not the taxpayer's choice."
 },
 {
  "id": "Q0217",
  "qid": "c05q17",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "import-vat",
   "pro-rata",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家混合供应商进口一批货物，完税价格 10 000.00 欧元、关税 500.00 欧元，税率 21%，进口增值税 2 205.00 欧元。该公司的抵扣比例是 60%。可抵扣的进口增值税与不可抵扣金额分别是多少？",
  "stemEn": "A mixed supplier imports goods with a customs value of 10 000.00 EUR and duty of 500.00 EUR at 21%, so import VAT of 2 205.00 EUR. The deduction fraction is 60%. What is deductible and what is blocked?",
  "options": [
   {
    "zh": "可抵扣 1 323.00 欧元，不可抵扣 882.00 欧元",
    "en": "Deductible EUR 1 323.00, blocked EUR 882.00"
   },
   {
    "zh": "可抵扣 2 205.00 欧元，不可抵扣 0.00 欧元",
    "en": "Deductible EUR 2 205.00, blocked EUR 0.00"
   },
   {
    "zh": "可抵扣 882.00 欧元，不可抵扣 1 323.00 欧元",
    "en": "Deductible EUR 882.00, blocked EUR 1 323.00"
   },
   {
    "zh": "可抵扣 441.00 欧元，不可抵扣 1 764.00 欧元",
    "en": "Deductible EUR 441.00, blocked EUR 1 764.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税 = (10 000.00 + 500.00) × 21% = 2 205.00 欧元；它是进口环节缴纳的税款，作为进项税按 60% 抵扣 = **1 323.00 欧元**，不可抵扣 882.00 欧元。要点：混合供应者的进口增值税也受比例限制，这不是一般规则，全额可抵扣只适用于纯应税纳税人。",
  "solutionEn": "Import VAT = (10 000.00 + 500.00) x 21% = 2 205.00; it is a tax charged on importation and is deductible as input tax at 60% = **EUR 1 323.00**, leaving 882.00 blocked. Takeaway: import VAT of a mixed supplier is subject to the fraction; full deductibility applies only to a wholly taxable person."
 },
 {
  "id": "Q0218",
  "qid": "c05q18",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "refund",
   "belgium"
  ],
  "source": "chapter",
  "stemZh": "比利时企业在定期申报中申请增值税退税，现行规则下的最低申请额是多少？",
  "stemEn": "A Belgian company claims a VAT refund through its periodic return. What is the minimum refund threshold under the current rules?",
  "options": [
   {
    "zh": "每个日历年度 50.00 欧元；申报期不少于 3 个月时为 400.00 欧元",
    "en": "EUR 50.00 per calendar year, and EUR 400.00 where the period is three months or more"
   },
   {
    "zh": "每个日历年度 400.00 欧元；申报期不少于 3 个月时为 50.00 欧元",
    "en": "EUR 400.00 per calendar year, and EUR 50.00 where the period is three months or more"
   },
   {
    "zh": "一律为 25.00 欧元",
    "en": "EUR 25.00 in all cases"
   },
   {
    "zh": "没有最低限额",
    "en": "There is no minimum"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时的退税下限为**每个日历年度 50 欧元**，若申报期不少于 3 个月则为 **400 欧元**。这一点在实务中常被忽略：单期金额虽小，只要全年累计达到 50 欧元仍可申请。要点：门槛是年度累计，不是单期金额。",
  "solutionEn": "The Belgian refund thresholds are **EUR 50 per calendar year** and **EUR 400** where the period is three months or more. This is often overlooked: a small single-period amount can still be claimed once the calendar-year total reaches 50 euro. Takeaway: the threshold is a calendar-year aggregate, not a single-period amount."
 },
 {
  "id": "Q0219",
  "qid": "c05q19",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "audit",
   "art-28-30"
  ],
  "source": "chapter",
  "stemZh": "依 Art 28-30 的行政合作规则，一国的税务机关可以请求另一国采取什么行动？",
  "stemEn": "Under the administrative cooperation rules of Articles 28 to 30, what may one Member State's tax administration ask another to do?",
  "options": [
   {
    "zh": "请求设立国税务机关联系纳税人以取得资料或证据",
    "en": "Ask the Member State of establishment to contact the taxable person in order to obtain information or evidence"
   },
   {
    "zh": "直接进入对方营业场所搜查账簿",
    "en": "Enter the taxpayer's premises directly and search the books"
   },
   {
    "zh": "代另一国作出最终的税务处理决定",
    "en": "Take the final tax determination on behalf of the other Member State"
   },
   {
    "zh": "要求另一国退还已征收的增值税",
    "en": "Require the other Member State to refund VAT already collected"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 28-30 规定税务管理机关之间的互助与信息交换；到达国的税务机关可以请求设立国税务机关联系纳税人取得资料（参考卡中的 Art 28(2)）。稽查不是跨境搜查，也不移转税务决定权。要点：Art 233-243 另规定记录保存与信息交换的细则。",
  "solutionEn": "Articles 28 to 30 provide for mutual assistance and the exchange of information between tax administrations; the tax administration of the Member State of arrival may ask the Member State of establishment to contact the taxable person (Art 28(2) in the reference card). An audit is not a cross-border search and it does not transfer the power to decide. Takeaway: Articles 233 to 243 add the detail on record keeping and the exchange of information."
 },
 {
  "id": "Q0220",
  "qid": "c05q20",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "concept",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-191",
   "art-44"
  ],
  "source": "chapter",
  "stemZh": "在计算抵扣比例时，属于强制性免税的营业额（例如医疗保健，Art 132(1)(c)）应如何处理？",
  "stemEn": "When computing the deduction fraction, how is turnover from a mandatory exemption, such as healthcare under Article 132(1)(c), treated?",
  "options": [
   {
    "zh": "必须留在分母中，不能排除",
    "en": "It must stay in the denominator and cannot be excluded"
   },
   {
    "zh": "可以由纳税人选择排除在分母之外",
    "en": "The taxpayer may choose to exclude it from the denominator"
   },
   {
    "zh": "完全不进入分母，也不进入分子",
    "en": "It enters neither the numerator nor the denominator"
   },
   {
    "zh": "按 50% 的比例计入分母",
    "en": "It enters the denominator at 50 per cent"
   }
  ],
  "answer": 0,
  "solutionZh": "分母包含全部免税营业额。Art 44(1)-(5)、(8) 的金融与保险服务营业额以及 Art 59 投资黄金营业额属于**可选**免税，成员国可允许纳税人排除（必须核对本国规则）；而医疗保健一类**强制性免税**的营业额必须留在分母里。要点：可选与强制，是两条不同的处理逻辑。",
  "solutionEn": "The denominator contains all exempt turnover. Turnover from the optional exemptions in Article 44(1) to (5) and (8), and from investment gold under Article 59, may be excluded where the Member State allows it, so the national rule must be checked; turnover from a mandatory exemption such as healthcare must stay in the denominator. Takeaway: optional and mandatory exemptions follow two different logics."
 },
 {
  "id": "Q0221",
  "qid": "c05v01-01",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 50,000 欧元，免税营业额 100,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 50,000 EUR and exempt turnover of 100,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   },
   {
    "zh": "30,000.00",
    "en": "30,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "15,000.00",
    "en": "15,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 50,000 + 100,000 = 150,000；抵扣比例 = 50,000 ÷ 150,000 = 33.33%；进项税总额 = 30,000.00；可抵扣 = 30,000.00 × 33.33% = **10,000.00 欧元**，不可抵扣 20,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 50,000 + 100,000 = 150,000; fraction = 50,000 / 150,000 = 33.33%; total input VAT = 30,000.00; deductible = 30,000.00 x 33.33% = **EUR 10,000.00**, with EUR 20,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0222",
  "qid": "c05v01-02",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 50,000 欧元，免税营业额 120,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 50,000 EUR and exempt turnover of 120,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   },
   {
    "zh": "34,000.00",
    "en": "34,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "17,000.00",
    "en": "17,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 50,000 + 120,000 = 170,000；抵扣比例 = 50,000 ÷ 170,000 = 29.41%；进项税总额 = 34,000.00；可抵扣 = 34,000.00 × 29.41% = **10,000.00 欧元**，不可抵扣 24,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 50,000 + 120,000 = 170,000; fraction = 50,000 / 170,000 = 29.41%; total input VAT = 34,000.00; deductible = 34,000.00 x 29.41% = **EUR 10,000.00**, with EUR 24,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0223",
  "qid": "c05v01-03",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 60,000 欧元，免税营业额 100,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 60,000 EUR and exempt turnover of 100,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "32,000.00",
    "en": "32,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 60,000 + 100,000 = 160,000；抵扣比例 = 60,000 ÷ 160,000 = 37.50%；进项税总额 = 32,000.00；可抵扣 = 32,000.00 × 37.50% = **12,000.00 欧元**，不可抵扣 20,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 60,000 + 100,000 = 160,000; fraction = 60,000 / 160,000 = 37.50%; total input VAT = 32,000.00; deductible = 32,000.00 x 37.50% = **EUR 12,000.00**, with EUR 20,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0224",
  "qid": "c05v01-04",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 60,000 欧元，免税营业额 120,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 60,000 EUR and exempt turnover of 120,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 60,000 + 120,000 = 180,000；抵扣比例 = 60,000 ÷ 180,000 = 33.33%；进项税总额 = 36,000.00；可抵扣 = 36,000.00 × 33.33% = **12,000.00 欧元**，不可抵扣 24,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 60,000 + 120,000 = 180,000; fraction = 60,000 / 180,000 = 33.33%; total input VAT = 36,000.00; deductible = 36,000.00 x 33.33% = **EUR 12,000.00**, with EUR 24,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0225",
  "qid": "c05v01-05",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 70,000 欧元，免税营业额 100,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 70,000 EUR and exempt turnover of 100,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "14,000.00",
    "en": "14,000.00"
   },
   {
    "zh": "34,000.00",
    "en": "34,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "17,000.00",
    "en": "17,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 70,000 + 100,000 = 170,000；抵扣比例 = 70,000 ÷ 170,000 = 41.18%；进项税总额 = 34,000.00；可抵扣 = 34,000.00 × 41.18% = **14,000.00 欧元**，不可抵扣 20,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 70,000 + 100,000 = 170,000; fraction = 70,000 / 170,000 = 41.18%; total input VAT = 34,000.00; deductible = 34,000.00 x 41.18% = **EUR 14,000.00**, with EUR 20,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0226",
  "qid": "c05v01-06",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 70,000 欧元，免税营业额 120,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 70,000 EUR and exempt turnover of 120,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "14,000.00",
    "en": "14,000.00"
   },
   {
    "zh": "38,000.00",
    "en": "38,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 70,000 + 120,000 = 190,000；抵扣比例 = 70,000 ÷ 190,000 = 36.84%；进项税总额 = 38,000.00；可抵扣 = 38,000.00 × 36.84% = **14,000.00 欧元**，不可抵扣 24,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 70,000 + 120,000 = 190,000; fraction = 70,000 / 190,000 = 36.84%; total input VAT = 38,000.00; deductible = 38,000.00 x 36.84% = **EUR 14,000.00**, with EUR 24,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0227",
  "qid": "c05v01-07",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 80,000 欧元，免税营业额 100,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 80,000 EUR and exempt turnover of 100,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 80,000 + 100,000 = 180,000；抵扣比例 = 80,000 ÷ 180,000 = 44.44%；进项税总额 = 36,000.00；可抵扣 = 36,000.00 × 44.44% = **16,000.00 欧元**，不可抵扣 20,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 80,000 + 100,000 = 180,000; fraction = 80,000 / 180,000 = 44.44%; total input VAT = 36,000.00; deductible = 36,000.00 x 44.44% = **EUR 16,000.00**, with EUR 20,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0228",
  "qid": "c05v01-08",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 80,000 欧元，免税营业额 120,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 80,000 EUR and exempt turnover of 120,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 80,000 + 120,000 = 200,000；抵扣比例 = 80,000 ÷ 200,000 = 40.00%；进项税总额 = 40,000.00；可抵扣 = 40,000.00 × 40.00% = **16,000.00 欧元**，不可抵扣 24,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 80,000 + 120,000 = 200,000; fraction = 80,000 / 200,000 = 40.00%; total input VAT = 40,000.00; deductible = 40,000.00 x 40.00% = **EUR 16,000.00**, with EUR 24,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0229",
  "qid": "c05v01-09",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 90,000 欧元，免税营业额 100,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 90,000 EUR and exempt turnover of 100,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "38,000.00",
    "en": "38,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 90,000 + 100,000 = 190,000；抵扣比例 = 90,000 ÷ 190,000 = 47.37%；进项税总额 = 38,000.00；可抵扣 = 38,000.00 × 47.37% = **18,000.00 欧元**，不可抵扣 20,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 90,000 + 100,000 = 190,000; fraction = 90,000 / 190,000 = 47.37%; total input VAT = 38,000.00; deductible = 38,000.00 x 47.37% = **EUR 18,000.00**, with EUR 20,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0230",
  "qid": "c05v01-10",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家混合供应商当期应税营业额 90,000 欧元，免税营业额 120,000 欧元，进项税总额为（应税 + 免税）营业额的 20%。可抵扣进项税是多少？",
  "stemEn": "A mixed supplier has taxable turnover of 90,000 EUR and exempt turnover of 120,000 EUR, and total input VAT equal to 20% of taxable plus exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "42,000.00",
    "en": "42,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分母 = 90,000 + 120,000 = 210,000；抵扣比例 = 90,000 ÷ 210,000 = 42.86%；进项税总额 = 42,000.00；可抵扣 = 42,000.00 × 42.86% = **18,000.00 欧元**，不可抵扣 24,000.00 欧元。要点：免税营业额留在分母里是比例下降的原因。",
  "solutionEn": "Denominator = 90,000 + 120,000 = 210,000; fraction = 90,000 / 210,000 = 42.86%; total input VAT = 42,000.00; deductible = 42,000.00 x 42.86% = **EUR 18,000.00**, with EUR 24,000.00 blocked. Takeaway: exempt turnover stays in the denominator, and that is why the fraction falls."
 },
 {
  "id": "Q0231",
  "qid": "c05v02-01",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 300,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 30 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 300,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 30 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,710.00",
    "en": "1,710.00"
   },
   {
    "zh": "57,000.00",
    "en": "57,000.00"
   },
   {
    "zh": "300,000.00",
    "en": "300,000.00"
   },
   {
    "zh": "17,100.00",
    "en": "17,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 300,000 × 19% = 57,000.00。不动产适用 10 年、每年 1/10：调整额 = 57,000.00 × 10% × 30% = **1,710.00 欧元**，应补缴；十年合计 17,100.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 300,000 x 19% = 57,000.00. Real property runs over ten years at one tenth: 57,000.00 x 10% x 30% = **EUR 1,710.00**, repayable; the ten-year total is EUR 17,100.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0232",
  "qid": "c05v02-02",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 300,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 20 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 300,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 20 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,140.00",
    "en": "1,140.00"
   },
   {
    "zh": "57,000.00",
    "en": "57,000.00"
   },
   {
    "zh": "300,000.00",
    "en": "300,000.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 300,000 × 19% = 57,000.00。不动产适用 10 年、每年 1/10：调整额 = 57,000.00 × 10% × 20% = **1,140.00 欧元**，应补缴；十年合计 11,400.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 300,000 x 19% = 57,000.00. Real property runs over ten years at one tenth: 57,000.00 x 10% x 20% = **EUR 1,140.00**, repayable; the ten-year total is EUR 11,400.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0233",
  "qid": "c05v02-03",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 400,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 30 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 400,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 30 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "76,000.00",
    "en": "76,000.00"
   },
   {
    "zh": "400,000.00",
    "en": "400,000.00"
   },
   {
    "zh": "22,800.00",
    "en": "22,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 400,000 × 19% = 76,000.00。不动产适用 10 年、每年 1/10：调整额 = 76,000.00 × 10% × 30% = **2,280.00 欧元**，应补缴；十年合计 22,800.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 400,000 x 19% = 76,000.00. Real property runs over ten years at one tenth: 76,000.00 x 10% x 30% = **EUR 2,280.00**, repayable; the ten-year total is EUR 22,800.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0234",
  "qid": "c05v02-04",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 400,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 20 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 400,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 20 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,520.00",
    "en": "1,520.00"
   },
   {
    "zh": "76,000.00",
    "en": "76,000.00"
   },
   {
    "zh": "400,000.00",
    "en": "400,000.00"
   },
   {
    "zh": "15,200.00",
    "en": "15,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 400,000 × 19% = 76,000.00。不动产适用 10 年、每年 1/10：调整额 = 76,000.00 × 10% × 20% = **1,520.00 欧元**，应补缴；十年合计 15,200.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 400,000 x 19% = 76,000.00. Real property runs over ten years at one tenth: 76,000.00 x 10% x 20% = **EUR 1,520.00**, repayable; the ten-year total is EUR 15,200.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0235",
  "qid": "c05v02-05",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 500,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 30 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 500,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 30 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "2,850.00",
    "en": "2,850.00"
   },
   {
    "zh": "95,000.00",
    "en": "95,000.00"
   },
   {
    "zh": "500,000.00",
    "en": "500,000.00"
   },
   {
    "zh": "28,500.00",
    "en": "28,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 500,000 × 19% = 95,000.00。不动产适用 10 年、每年 1/10：调整额 = 95,000.00 × 10% × 30% = **2,850.00 欧元**，应补缴；十年合计 28,500.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 500,000 x 19% = 95,000.00. Real property runs over ten years at one tenth: 95,000.00 x 10% x 30% = **EUR 2,850.00**, repayable; the ten-year total is EUR 28,500.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0236",
  "qid": "c05v02-06",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 500,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 20 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 500,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 20 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   },
   {
    "zh": "95,000.00",
    "en": "95,000.00"
   },
   {
    "zh": "500,000.00",
    "en": "500,000.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 500,000 × 19% = 95,000.00。不动产适用 10 年、每年 1/10：调整额 = 95,000.00 × 10% × 20% = **1,900.00 欧元**，应补缴；十年合计 19,000.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 500,000 x 19% = 95,000.00. Real property runs over ten years at one tenth: 95,000.00 x 10% x 20% = **EUR 1,900.00**, repayable; the ten-year total is EUR 19,000.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0237",
  "qid": "c05v02-07",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 600,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 30 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 600,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 30 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "3,420.00",
    "en": "3,420.00"
   },
   {
    "zh": "114,000.00",
    "en": "114,000.00"
   },
   {
    "zh": "600,000.00",
    "en": "600,000.00"
   },
   {
    "zh": "34,200.00",
    "en": "34,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 600,000 × 19% = 114,000.00。不动产适用 10 年、每年 1/10：调整额 = 114,000.00 × 10% × 30% = **3,420.00 欧元**，应补缴；十年合计 34,200.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 600,000 x 19% = 114,000.00. Real property runs over ten years at one tenth: 114,000.00 x 10% x 30% = **EUR 3,420.00**, repayable; the ten-year total is EUR 34,200.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0238",
  "qid": "c05v02-08",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 600,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 20 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 600,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 20 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "114,000.00",
    "en": "114,000.00"
   },
   {
    "zh": "600,000.00",
    "en": "600,000.00"
   },
   {
    "zh": "22,800.00",
    "en": "22,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 600,000 × 19% = 114,000.00。不动产适用 10 年、每年 1/10：调整额 = 114,000.00 × 10% × 20% = **2,280.00 欧元**，应补缴；十年合计 22,800.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 600,000 x 19% = 114,000.00. Real property runs over ten years at one tenth: 114,000.00 x 10% x 20% = **EUR 2,280.00**, repayable; the ten-year total is EUR 22,800.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0239",
  "qid": "c05v02-09",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 800,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 30 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 800,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 30 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "4,560.00",
    "en": "4,560.00"
   },
   {
    "zh": "152,000.00",
    "en": "152,000.00"
   },
   {
    "zh": "800,000.00",
    "en": "800,000.00"
   },
   {
    "zh": "45,600.00",
    "en": "45,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 800,000 × 19% = 152,000.00。不动产适用 10 年、每年 1/10：调整额 = 152,000.00 × 10% × 30% = **4,560.00 欧元**，应补缴；十年合计 45,600.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 800,000 x 19% = 152,000.00. Real property runs over ten years at one tenth: 152,000.00 x 10% x 30% = **EUR 4,560.00**, repayable; the ten-year total is EUR 45,600.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0240",
  "qid": "c05v02-10",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "capital-goods",
   "germany",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家德国公司以不含税价 800,000 欧元取得不动产（税率 19%），已全额抵扣进项税。随后应税用途比例下降 20 个百分点。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？",
  "stemEn": "A German company acquires real property for a net 800,000 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls by 20 points. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?",
  "options": [
   {
    "zh": "3,040.00",
    "en": "3,040.00"
   },
   {
    "zh": "152,000.00",
    "en": "152,000.00"
   },
   {
    "zh": "800,000.00",
    "en": "800,000.00"
   },
   {
    "zh": "30,400.00",
    "en": "30,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "初始进项税 = 800,000 × 19% = 152,000.00。不动产适用 10 年、每年 1/10：调整额 = 152,000.00 × 10% × 20% = **3,040.00 欧元**，应补缴；十年合计 30,400.00 欧元。要点：不要与货物的 5 年 1/5 混用。",
  "solutionEn": "Initial input VAT = 800,000 x 19% = 152,000.00. Real property runs over ten years at one tenth: 152,000.00 x 10% x 20% = **EUR 3,040.00**, repayable; the ten-year total is EUR 30,400.00. Takeaway: do not mix this with the five-year one-fifth rule for goods."
 },
 {
  "id": "Q0241",
  "qid": "c05v03-01",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 100,000 欧元，其余免税营业额 40,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 100,000 EUR and other exempt turnover of 40,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "30,000.00",
    "en": "30,000.00"
   },
   {
    "zh": "42,000.00",
    "en": "42,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "26,250.00",
    "en": "26,250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 100,000 + 40,000 = 140,000；抵扣比例 = 100,000 ÷ 140,000 = 71.43%；进项税总额 = 42,000.00；可抵扣 = **30,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 26,250.00 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 100,000 + 40,000 = 140,000; fraction = 100,000 / 140,000 = 71.43%; total input VAT = 42,000.00; deductible = **EUR 30,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 26,250.00, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0242",
  "qid": "c05v03-02",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 100,000 欧元，其余免税营业额 60,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 100,000 EUR and other exempt turnover of 60,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "30,000.00",
    "en": "30,000.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "26,666.67",
    "en": "26,666.67"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 100,000 + 60,000 = 160,000；抵扣比例 = 100,000 ÷ 160,000 = 62.50%；进项税总额 = 48,000.00；可抵扣 = **30,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 26,666.67 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 100,000 + 60,000 = 160,000; fraction = 100,000 / 160,000 = 62.50%; total input VAT = 48,000.00; deductible = **EUR 30,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 26,666.67, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0243",
  "qid": "c05v03-03",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 120,000 欧元，其余免税营业额 40,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 120,000 EUR and other exempt turnover of 40,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "32,000.00",
    "en": "32,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 120,000 + 40,000 = 160,000；抵扣比例 = 120,000 ÷ 160,000 = 75.00%；进项税总额 = 48,000.00；可抵扣 = **36,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 32,000.00 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 120,000 + 40,000 = 160,000; fraction = 120,000 / 160,000 = 75.00%; total input VAT = 48,000.00; deductible = **EUR 36,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 32,000.00, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0244",
  "qid": "c05v03-04",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 120,000 欧元，其余免税营业额 60,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 120,000 EUR and other exempt turnover of 60,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "32,400.00",
    "en": "32,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 120,000 + 60,000 = 180,000；抵扣比例 = 120,000 ÷ 180,000 = 66.67%；进项税总额 = 54,000.00；可抵扣 = **36,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 32,400.00 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 120,000 + 60,000 = 180,000; fraction = 120,000 / 180,000 = 66.67%; total input VAT = 54,000.00; deductible = **EUR 36,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 32,400.00, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0245",
  "qid": "c05v03-05",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 150,000 欧元，其余免税营业额 40,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 150,000 EUR and other exempt turnover of 40,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "45,000.00",
    "en": "45,000.00"
   },
   {
    "zh": "57,000.00",
    "en": "57,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "40,714.29",
    "en": "40,714.29"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 150,000 + 40,000 = 190,000；抵扣比例 = 150,000 ÷ 190,000 = 78.95%；进项税总额 = 57,000.00；可抵扣 = **45,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 40,714.29 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 150,000 + 40,000 = 190,000; fraction = 150,000 / 190,000 = 78.95%; total input VAT = 57,000.00; deductible = **EUR 45,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 40,714.29, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0246",
  "qid": "c05v03-06",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 150,000 欧元，其余免税营业额 60,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 150,000 EUR and other exempt turnover of 60,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "45,000.00",
    "en": "45,000.00"
   },
   {
    "zh": "63,000.00",
    "en": "63,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "41,086.96",
    "en": "41,086.96"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 150,000 + 60,000 = 210,000；抵扣比例 = 150,000 ÷ 210,000 = 71.43%；进项税总额 = 63,000.00；可抵扣 = **45,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 41,086.96 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 150,000 + 60,000 = 210,000; fraction = 150,000 / 210,000 = 71.43%; total input VAT = 63,000.00; deductible = **EUR 45,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 41,086.96, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0247",
  "qid": "c05v03-07",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 180,000 欧元，其余免税营业额 40,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 180,000 EUR and other exempt turnover of 40,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "66,000.00",
    "en": "66,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "49,500.00",
    "en": "49,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 180,000 + 40,000 = 220,000；抵扣比例 = 180,000 ÷ 220,000 = 81.82%；进项税总额 = 66,000.00；可抵扣 = **54,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 49,500.00 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 180,000 + 40,000 = 220,000; fraction = 180,000 / 220,000 = 81.82%; total input VAT = 66,000.00; deductible = **EUR 54,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 49,500.00, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0248",
  "qid": "c05v03-08",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 180,000 欧元，其余免税营业额 60,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 180,000 EUR and other exempt turnover of 60,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "72,000.00",
    "en": "72,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "49,846.15",
    "en": "49,846.15"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 180,000 + 60,000 = 240,000；抵扣比例 = 180,000 ÷ 240,000 = 75.00%；进项税总额 = 72,000.00；可抵扣 = **54,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 49,846.15 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 180,000 + 60,000 = 240,000; fraction = 180,000 / 240,000 = 75.00%; total input VAT = 72,000.00; deductible = **EUR 54,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 49,846.15, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0249",
  "qid": "c05v03-09",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 200,000 欧元，其余免税营业额 40,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 200,000 EUR and other exempt turnover of 40,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "72,000.00",
    "en": "72,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "55,384.62",
    "en": "55,384.62"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 200,000 + 40,000 = 240,000；抵扣比例 = 200,000 ÷ 240,000 = 83.33%；进项税总额 = 72,000.00；可抵扣 = **60,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 55,384.62 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 200,000 + 40,000 = 240,000; fraction = 200,000 / 240,000 = 83.33%; total input VAT = 72,000.00; deductible = **EUR 60,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 55,384.62, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0250",
  "qid": "c05v03-10",
  "chapter": 5,
  "chapterTitle": "凭证、比例抵扣与各国特殊制度",
  "chapterTitleEn": "Documentation, Pro-rata and Special National Derogations",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pro-rata",
   "art-44",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "该国规则允许纳税人把属于 Art 44 的免税金融营业额排除在分母之外。某混合供应商应税营业额 200,000 欧元，其余免税营业额 60,000 欧元（另有 20 000 欧元 Art 44 金融营业额可排除），进项税总额为（应税 + 其余免税）营业额的 30%。可抵扣进项税是多少？",
  "stemEn": "The national rules allow the taxpayer to exclude exempt financial turnover within Article 44 from the denominator. A mixed supplier has taxable turnover of 200,000 EUR and other exempt turnover of 60,000 EUR (plus 20 000 euro of Article 44 financial turnover that may be excluded), and total input VAT equal to 30% of taxable plus other exempt turnover. How much input VAT is deductible?",
  "options": [
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "78,000.00",
    "en": "78,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "55,714.29",
    "en": "55,714.29"
   }
  ],
  "answer": 0,
  "solutionZh": "按题设规则，Art 44 的 20 000 欧元金融营业额排除在分母之外：分母 = 200,000 + 60,000 = 260,000；抵扣比例 = 200,000 ÷ 260,000 = 76.92%；进项税总额 = 78,000.00；可抵扣 = **60,000.00 欧元**。若错误地把 Art 44 营业额计入分母，会得到 55,714.29 欧元，这就是本题的陷阱。要点：先确认本国的规则，再套公式。",
  "solutionEn": "Under the rule stated in the question the 20 000 euro of Article 44 financial turnover is excluded from the denominator: denominator = 200,000 + 60,000 = 260,000; fraction = 200,000 / 260,000 = 76.92%; total input VAT = 78,000.00; deductible = **EUR 60,000.00**. Including the Article 44 turnover in the denominator wrongly gives EUR 55,714.29, which is the trap in this item. Takeaway: establish the national rule first, then apply the formula."
 },
 {
  "id": "Q0251",
  "qid": "c06q01",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "margin-scheme",
   "calculation",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时的二手服装店以不含税 120.00 欧元购入一件夹克，转售不含税 200.00 欧元，并适用边际方案。该笔销售的应纳增值税是多少？",
  "stemEn": "A Belgian second-hand clothing shop buys a jacket for 120.00 EUR excluding VAT and resells it for 200.00 EUR excluding VAT under the margin scheme. What is the VAT due on that sale?",
  "options": [
   {
    "zh": "16.80 欧元",
    "en": "16.80 EUR"
   },
   {
    "zh": "42.00 欧元",
    "en": "42.00 EUR"
   },
   {
    "zh": "25.20 欧元",
    "en": "25.20 EUR"
   },
   {
    "zh": "80.00 欧元",
    "en": "80.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Art 315：价差 = 转售价 200.00 − 购买价 120.00 = 80.00 欧元；应纳税额 = 80.00 × 21% = 16.80 欧元。要点：边际方案只对价差计税，不是对 200.00 欧元全额计税（42.00 欧元是全额计税的干扰项）。",
  "solutionEn": "Under Art 315: margin = selling price 200.00 − purchase price 120.00 = 80.00 EUR; VAT = 80.00 × 21% = 16.80 EUR. Takeaway: the margin scheme taxes the spread, not the full 200.00 (42.00 is the full-price distractor)."
 },
 {
  "id": "Q0252",
  "qid": "c06q02",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "margin-scheme",
   "calculation",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "德国一家古董店以不含税 900.00 欧元购入一件家具，不含税 1,000.00 欧元售出，适用边际方案。应纳增值税是多少？",
  "stemEn": "A German antiques shop buys a piece of furniture for 900.00 EUR excluding VAT and sells it for 1,000.00 EUR excluding VAT under the margin scheme. What is the VAT due?",
  "options": [
   {
    "zh": "19.00 欧元",
    "en": "19.00 EUR"
   },
   {
    "zh": "190.00 欧元",
    "en": "190.00 EUR"
   },
   {
    "zh": "100.00 欧元",
    "en": "100.00 EUR"
   },
   {
    "zh": "21.00 欧元",
    "en": "21.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 1,000.00 − 900.00 = 100.00 欧元；100.00 × 19% = 19.00 欧元。要点：德国标准税率 19%，德国只有 19% 与 7% 两档；190.00 欧元是按转售价全额计税的干扰项。",
  "solutionEn": "Margin = 1,000.00 − 900.00 = 100.00 EUR; 100.00 × 19% = 19.00 EUR. Takeaway: Germany has only the 19% standard rate and the 7% reduced rate; 190.00 is the full-price distractor."
 },
 {
  "id": "Q0253",
  "qid": "c06q03",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "margin-scheme",
   "calculation",
   "FR"
  ],
  "source": "chapter",
  "stemZh": "法国一家二手书店以不含税 450.00 欧元购入一批书，不含税 600.00 欧元售出，适用边际方案。应纳增值税是多少？",
  "stemEn": "A French second-hand bookshop buys books for 450.00 EUR excluding VAT and sells them for 600.00 EUR excluding VAT under the margin scheme. What is the VAT due?",
  "options": [
   {
    "zh": "30.00 欧元",
    "en": "30.00 EUR"
   },
   {
    "zh": "120.00 欧元",
    "en": "120.00 EUR"
   },
   {
    "zh": "26.25 欧元",
    "en": "26.25 EUR"
   },
   {
    "zh": "150.00 欧元",
    "en": "150.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 600.00 − 450.00 = 150.00 欧元；150.00 × 20% = 30.00 欧元。要点：法国标准税率 20%；26.25 欧元是误用 17.5% 之类的干扰项，120.00 欧元是全额计税。",
  "solutionEn": "Margin = 600.00 − 450.00 = 150.00 EUR; 150.00 × 20% = 30.00 EUR. Takeaway: the French standard rate is 20%; 26.25 comes from a wrong 17.5% rate and 120.00 from taxing the full price."
 },
 {
  "id": "Q0254",
  "qid": "c06q04",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "automotive",
   "ES"
  ],
  "source": "chapter",
  "stemZh": "西班牙一家二手车商以不含税 12,000.00 欧元购入一辆二手车，不含税 15,000.00 欧元售出，适用二手交通工具的差价制度。应纳增值税是多少？",
  "stemEn": "A Spanish used-car dealer buys a second-hand car for 12,000.00 EUR excluding VAT and sells it for 15,000.00 EUR excluding VAT under the second-hand means of transport margin arrangement. What is the VAT due?",
  "options": [
   {
    "zh": "630.00 欧元",
    "en": "630.00 EUR"
   },
   {
    "zh": "3,150.00 欧元",
    "en": "3,150.00 EUR"
   },
   {
    "zh": "525.00 欧元",
    "en": "525.00 EUR"
   },
   {
    "zh": "3,000.00 欧元",
    "en": "3,000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 15,000.00 − 12,000.00 = 3,000.00 欧元；3,000.00 × 21% = 630.00 欧元。要点：西班牙标准税率 21%；3,150.00 欧元是按转售价全额计税的干扰项，525.00 欧元是误用 17.5%。",
  "solutionEn": "Margin = 15,000.00 − 12,000.00 = 3,000.00 EUR; 3,000.00 × 21% = 630.00 EUR. Takeaway: Spain's standard rate is 21%; 3,150.00 is the full-price distractor and 525.00 uses a wrong 17.5% rate."
 },
 {
  "id": "Q0255",
  "qid": "c06q05",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation",
   "EE"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚一家二手家具店以不含税 1,000.00 欧元购入，以不含税 1,400.00 欧元售出，适用边际方案。应纳增值税是多少？",
  "stemEn": "An Estonian second-hand furniture shop buys for 1,000.00 EUR excluding VAT and sells for 1,400.00 EUR excluding VAT under the margin scheme. What is the VAT due?",
  "options": [
   {
    "zh": "96.00 欧元",
    "en": "96.00 EUR"
   },
   {
    "zh": "336.00 欧元",
    "en": "336.00 EUR"
   },
   {
    "zh": "84.00 欧元",
    "en": "84.00 EUR"
   },
   {
    "zh": "400.00 欧元",
    "en": "400.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 1,400.00 − 1,000.00 = 400.00 欧元；400.00 × 24% = 96.00 欧元。要点：爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%（不是 22%）；336.00 欧元是按转售价全额计税的干扰项。",
  "solutionEn": "Margin = 1,400.00 − 1,000.00 = 400.00 EUR; 400.00 × 24% = 96.00 EUR. Takeaway: Estonia's standard rate has been 24% since 1 July 2025, not 22%; 336.00 is the full-price distractor."
 },
 {
  "id": "Q0256",
  "qid": "c06q06",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "travel-agents",
   "calculation",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "一家设立于德国的旅行社以 800.00 欧元(不含税)向其他纳税人采购旅游安排，并以 1,000.00 欧元(不含税)向旅客销售。按旅行代理特别方案，该笔服务的应纳增值税是多少？",
  "stemEn": "A travel agent established in Germany buys a travel arrangement from other taxable persons for 800.00 EUR excluding VAT and sells it to the traveller for 1,000.00 EUR excluding VAT. Under the special scheme for travel agents, what is the VAT due?",
  "options": [
   {
    "zh": "38.00 欧元",
    "en": "38.00 EUR"
   },
   {
    "zh": "190.00 欧元",
    "en": "190.00 EUR"
   },
   {
    "zh": "42.00 欧元",
    "en": "42.00 EUR"
   },
   {
    "zh": "200.00 欧元",
    "en": "200.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Art 308，价差 = 旅客应付 1,000.00 − 旅行社实际成本 800.00 = 200.00 欧元；按 Art 307 在旅行社设立地(德国)课征，200.00 × 19% = 38.00 欧元。要点：旅行代理也是按价差计税，但计税地是旅行社设立地，不是旅客所在国。",
  "solutionEn": "Under Art 308 the margin = 1,000.00 payable by the traveller − 800.00 actual cost to the agent = 200.00 EUR; under Art 307 it is taxed where the agent is established (Germany): 200.00 × 19% = 38.00 EUR. Takeaway: the travel agent also pays tax on a margin, but in its own Member State."
 },
 {
  "id": "Q0257",
  "qid": "c06q07",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "investment-gold",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家投资金经销商以 48,000.00 欧元购入 1 千克纯度 995‰ 以上的金条，并以 52,000.00 欧元售出；该经销商选择对价差计征增值税，适用 21%。应纳增值税是多少？",
  "stemEn": "An investment gold dealer buys a 1 kg bullion bar of at least 995 per thousand purity for 48,000.00 EUR and sells it for 52,000.00 EUR; the dealer opts for taxation of the margin at 21%. What is the VAT due?",
  "options": [
   {
    "zh": "840.00 欧元",
    "en": "840.00 EUR"
   },
   {
    "zh": "10,920.00 欧元",
    "en": "10,920.00 EUR"
   },
   {
    "zh": "4,000.00 欧元",
    "en": "4,000.00 EUR"
   },
   {
    "zh": "1,040.00 欧元",
    "en": "1,040.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 52,000.00 − 48,000.00 = 4,000.00 欧元；4,000.00 × 21% = 840.00 欧元。要点：投资金的默认结果是免税(Art 346)，只有选择应税才产生销项税；10,920.00 欧元是按转售价全额计税的干扰项。",
  "solutionEn": "Margin = 52,000.00 − 48,000.00 = 4,000.00 EUR; 4,000.00 × 21% = 840.00 EUR. Takeaway: investment gold is exempt by default (Art 346); output VAT arises only because the option is exercised; 10,920.00 is the full-price distractor."
 },
 {
  "id": "Q0258",
  "qid": "c06q08",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一件美术品运抵比利时：海关完税价格 20,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 20,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate of 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "4,410.00 欧元",
    "en": "4,410.00 EUR"
   },
   {
    "zh": "4,200.00 欧元",
    "en": "4,200.00 EUR"
   },
   {
    "zh": "1,000.00 欧元",
    "en": "1,000.00 EUR"
   },
   {
    "zh": "21,000.00 欧元",
    "en": "21,000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税计税基础 = 完税价格 20,000.00 + 关税 1,000.00 = 21,000.00 欧元；21,000.00 × 21% = 4,410.00 欧元。要点：关税必须计入增值税计税基础；4,200.00 欧元是漏掉关税的干扰项。",
  "solutionEn": "Import VAT base = customs value 20,000.00 + duty 1,000.00 = 21,000.00 EUR; 21,000.00 × 21% = 4,410.00 EUR. Takeaway: duty is part of the VAT base; 4,200.00 is the distractor that omits duty."
 },
 {
  "id": "Q0259",
  "qid": "c06q09",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家同时适用普通计征与边际方案的比利时零售商：当期边际方案部分的价格差为 80.00 欧元，普通销售部分的不含税销售额为 200.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme: the margin on margin-scheme sales in the period is 80.00 EUR and the normal net sales are 200.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "58.80 欧元",
    "en": "58.80 EUR"
   },
   {
    "zh": "16.80 欧元",
    "en": "16.80 EUR"
   },
   {
    "zh": "42.00 欧元",
    "en": "42.00 EUR"
   },
   {
    "zh": "242.00 欧元",
    "en": "242.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 80.00 × 21% = 16.80 欧元；普通部分 200.00 × 21% = 42.00 欧元；合计 58.80 欧元。要点：Art 324 要求两种制度的交易分别列示，但税额仍合并申报；242.00 欧元是普通部分含税收入的干扰项。",
  "solutionEn": "Margin scheme: 80.00 × 21% = 16.80 EUR; normal sales: 200.00 × 21% = 42.00 EUR; total 58.80 EUR. Takeaway: Art 324 requires the two sets of transactions to be shown separately in the accounts, but both are declared together; 242.00 is the tax-inclusive revenue distractor."
 },
 {
  "id": "Q0260",
  "qid": "c06q10",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "exemption",
   "healthcare"
  ],
  "source": "chapter",
  "stemZh": "一家由公法机构设立比利时的医院向病人提供医疗护理。该供应在增值税上的正确分类是什么？",
  "stemEn": "A hospital established by a public-law body in Belgium provides medical care to a patient. What is the correct VAT classification of that supply?",
  "options": [
   {
    "zh": "免税且可抵扣：属于 Art 132(1)(b) 的医院与医疗护理，相关进项税仍可抵扣",
    "en": "Exempt with credit: it falls under hospital and medical care in Art 132(1)(b), so related input VAT remains deductible"
   },
   {
    "zh": "免税且不可抵扣：医疗护理属于 Art 151 的免税，进项税不得抵扣",
    "en": "Exempt without credit: medical care is an Art 151 exemption and input VAT may not be deducted"
   },
   {
    "zh": "不属于征税范围：医疗护理不是供应",
    "en": "Outside the scope: medical care is not a supply"
   },
   {
    "zh": "应税：按 21% 标准税率计征",
    "en": "Taxable: charged at the 21% standard rate"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 132(1)(b) 把公法机构提供的医院与医疗护理列为公共利益活动免税，且 Art 169(1)(b) 把该清单与抵扣权挂钩，因此属于免税(可抵扣)。要点：免税(可抵扣)意味着没有销项税，但进项税照抵；医疗护理不按 21% 计征。",
  "solutionEn": "Art 132(1)(b) lists hospital and medical care by public-law bodies among the public-interest exemptions, and Art 169(1)(b) links that list to deductibility, so the supply is exempt with credit. Takeaway: no output VAT, but input VAT is still recoverable; medical care is not charged at 21%."
 },
 {
  "id": "Q0261",
  "qid": "c06q11",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 1,
  "tags": [
   "exemption",
   "financial-services",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "一家德国保险公司就一份人寿保单收取保险费。该供应的增值税分类是什么？",
  "stemEn": "A German insurance company charges a premium for a life policy. What is the VAT classification of that supply?",
  "options": [
   {
    "zh": "免税且可抵扣：Art 135(1)(a) 的保险与再保险交易，进项税可抵扣",
    "en": "Exempt with credit: insurance and reinsurance transactions under Art 135(1)(a), so input VAT is deductible"
   },
   {
    "zh": "免税且不可抵扣：保险交易一律不产生抵扣权",
    "en": "Exempt without credit: insurance transactions never carry a deduction right"
   },
   {
    "zh": "不属于征税范围：收取保费不构成供应",
    "en": "Outside the scope: charging a premium is not a supply"
   },
   {
    "zh": "应税：按 19% 标准税率计征",
    "en": "Taxable: charged at the 19% standard rate"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 135(1)(a) 将保险与再保险交易列为免税(可抵扣)。要点：金融服务与保险是'免税但进项可抵'的典型；注意 Art 137 允许纳税人对金融交易选择应税，但在没有选择时仍为免税。",
  "solutionEn": "Art 135(1)(a) lists insurance and reinsurance transactions as exempt with credit. Takeaway: financial and insurance services are the classic exempt-with-credit supplies; Art 137 allows a taxable person to opt for taxation, but absent the option the supply stays exempt."
 },
 {
  "id": "Q0262",
  "qid": "c06q12",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "exemption",
   "Art-133"
  ],
  "source": "chapter",
  "stemZh": "一家私人(非公法机构)医院希望适用医疗护理免税。依 Art 133，下列哪一组条件正确？",
  "stemEn": "A private hospital (not a body governed by public law) wants to rely on the medical-care exemption. Under Art 133, which set of conditions applies?",
  "options": [
   {
    "zh": "不以持续营利为目的且盈余不分配；管理基本基于自愿；收费经批准或不高于同类商业企业；不得对商业纳税人造成竞争扭曲",
    "en": "No systematic profit aim and no distribution of surpluses; essentially voluntary management; prices approved or not higher than comparable undertakings; and no distortion of competition to the disadvantage of commercial VAT taxpayers"
   },
   {
    "zh": "只要是非营利法人即可适用免税",
    "en": "Any non-profit legal person automatically qualifies"
   },
   {
    "zh": "必须由公共机关出资或控股才可适用",
    "en": "The body must be financed or controlled by the State"
   },
   {
    "zh": "只要收费低于成本即可适用",
    "en": "Charging below cost is sufficient"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 133 列出四项条件：非持续营利且盈余不分配、自愿管理、价格受主管机关批准或不高于同类商业企业、不得造成竞争扭曲；Art 134 另设不得免税的两种情形。要点：'非营利'只是其中一项条件，不能单独成立。",
  "solutionEn": "Art 133 lists four conditions - no systematic profit aim with surpluses retained for the service, essentially voluntary management, approved or competitive pricing, and no distortion of competition; Art 134 adds two situations in which the exemption must be refused. Takeaway: 'non-profit' is only one of the conditions."
 },
 {
  "id": "Q0263",
  "qid": "c06q13",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "exemption",
   "Art-134"
  ],
  "source": "chapter",
  "stemZh": "依 Art 134，下列哪种情形下成员国不得给予公共利益活动的免税？",
  "stemEn": "Under Art 134, in which of the following cases must the exemption for public-interest activities be refused?",
  "options": [
   {
    "zh": "该供应并非免税交易不可或缺，或其基本目的是通过与商业纳税人直接竞争的交易取得额外收入",
    "en": "Where the supply is not essential to the exempted transactions, or where its basic purpose is to obtain additional income through transactions in direct competition with commercial VAT taxpayers"
   },
   {
    "zh": "该机构从免税活动中取得少量盈余",
    "en": "Where the body makes a small surplus from the exempt activity"
   },
   {
    "zh": "该机构由国家资助但从事商业活动",
    "en": "Where the body is state-funded but trades commercially"
   },
   {
    "zh": "该机构向境外顾客提供医疗服务",
    "en": "Where the body supplies medical care to customers outside the Member State"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 134(a) 与 (b) 正是这两种情形：供应非免税交易 essentials，或基本目的是在与商业纳税人直接竞争中取得额外收入。要点：Art 132-133 的豁免不是自动的，'辅助性商业活动'是常见的免税被否定理由。",
  "solutionEn": "Art 134(a) and (b) are exactly these two cases: the supply is not essential to the exempted transactions, or its basic purpose is to earn additional income in direct competition with commercial VAT taxpayers. Takeaway: Arts 132-133 exemptions are not automatic; ancillary commercial activity is the classic reason for refusing it."
 },
 {
  "id": "Q0264",
  "qid": "c06q14",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "public-bodies",
   "Art-13"
  ],
  "source": "chapter",
  "stemZh": "一个市政府以公权力身份运营公共游泳池，同时在市政食堂对外销售食品。依 Art 13，下列说法正确的是？",
  "stemEn": "A municipality runs a public swimming pool as a public authority and separately sells food in a municipal canteen. Under Art 13, which statement is correct?",
  "options": [
   {
    "zh": "以公权力身份经营的游泳馆活动不视为供应；但若非纳税人处理会造成显著竞争扭曲则仍为纳税人；从事附件 I 所列活动(如供应商品)时原则上仍为纳税人，规模可忽略者除外",
    "en": "The pool activity carried on as a public authority is not a supply; but such bodies remain taxable persons where non-taxable treatment would cause significant distortions of competition, and they are always taxable persons for Annex I activities such as the supply of goods unless negligible in scale"
   },
   {
    "zh": "地方政府的一切活动都免税",
    "en": "All activities of the municipality are exempt"
   },
   {
    "zh": "地方政府的一切活动都应税",
    "en": "All activities of the municipality are taxable"
   },
   {
    "zh": "地方政府只有对外销售商品时才应税",
    "en": "The municipality is taxable only when it sells goods"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 13(1) 三句依次为：公权力活动不视为纳税人；显著竞争扭曲时仍为纳税人；从事附件 I 所列活动时除规模可忽略外均为纳税人。要点：市食堂对外销售商品属于附件 I 性质的活动，因此不能仅凭'公权力'身份整体免税。",
  "solutionEn": "Art 13(1) has three limbs: public-authority activities are not those of a taxable person; significant distortions of competition make the body a taxable person; and Annex I activities are always taxed unless negligible in scale. Takeaway: the canteen sells goods, an Annex I type of activity, so blanket exemption on the strength of public authority fails."
 },
 {
  "id": "Q0265",
  "qid": "c06q15",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "exemption",
   "input-vat",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "一笔供应属于'免税且不可抵扣'。就该笔供应所负担的进项税，正确处理是什么？",
  "stemEn": "A supply is 'exempt without credit'. How is the input VAT attributable to that supply treated?",
  "options": [
   {
    "zh": "不得抵扣：该供应不产生销项税，进项税无从通过销项税回收",
    "en": "Not deductible: the supply produces no output VAT, so the input VAT cannot be recovered through output VAT"
   },
   {
    "zh": "可以全额抵扣，因为免税与抵扣权互不影响",
    "en": "Fully deductible, because exemption and deductibility are unrelated"
   },
   {
    "zh": "可以抵扣 50%，其余以后调整",
    "en": "50% deductible, with the balance adjusted later"
   },
   {
    "zh": "可以抵扣，但须在下一申报期冲回",
    "en": "Deductible, but reversed in the following return"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 168 开头把抵扣权限定在'用于应税交易的货物与服务'；免税且不可抵扣的供应既不产生销项税，其相关进项也不属于应税用途，因此不得抵扣。要点：免税(可抵扣)与免税(不可抵扣)的唯一区别就在这一步。",
  "solutionEn": "The opening words of Art 168 limit deduction to goods and services used for taxable transactions; an exempt-without-credit supply creates no output VAT and its input VAT serves no taxable activity, so it cannot be deducted. Takeaway: this single step is the whole difference between exempt with and without credit."
 },
 {
  "id": "Q0266",
  "qid": "c06q16",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "margin-scheme",
   "Art-318"
  ],
  "source": "chapter",
  "stemZh": "依 Art 318，成员国可规定按申报期计算边际方案下的价差。下列哪一项正确？",
  "stemEn": "Under Art 318 Member States may provide for the margin to be computed per tax period. Which statement is correct?",
  "options": [
   {
    "zh": "在同一税率下，价差 = 当期边际方案销售的转售价合计 − 当期购买价合计",
    "en": "At one rate, the margin equals the total selling prices of margin-scheme supplies in the period minus the total purchase prices of the period"
   },
   {
    "zh": "必须逐笔计算，任何情况下都不得合并",
    "en": "Each transaction must be computed separately in all circumstances"
   },
   {
    "zh": "只能按年度合并计算",
    "en": "Only annual aggregation is allowed"
   },
   {
    "zh": "由经销商自行选择计算方式",
    "en": "The dealer may choose the method"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 318(2) 规定：价差 = 当期销售总价 − 当期购买总价，且适用于适用同一税率的交易；Art 318(3) 要求成员国采取措施防止纳税人因此获得不当利益或遭受不当损害。要点：期间法可以减少逐笔核销的工作量，但不得造成税收上的套利。",
  "solutionEn": "Art 318(2): margin = total selling prices − total purchase prices for supplies at the same rate, and Art 318(3) requires safeguards against unjustified advantage or harm. Takeaway: the period method eases the administration but may not create an advantage."
 },
 {
  "id": "Q0267",
  "qid": "c06q17",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "margin-scheme",
   "works-of-art",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "一名经销商自行进口一件美术品并转售。依 Art 316 与 317，下列说法正确的是？",
  "stemEn": "A dealer imports a work of art himself and resells it. Under Arts 316 and 317, which statement is correct?",
  "options": [
   {
    "zh": "成员国应允许经销商选择对进口的艺术品适用边际方案；此时计算价差所用的购买价为进口计税基础加上进口时已缴或应缴的增值税",
    "en": "Member States must allow the dealer to opt for the margin scheme for imported works of art; the purchase price for the margin is then the import taxable amount plus the VAT due or paid on importation"
   },
   {
    "zh": "购买价只能按进口发票的含税金额计算，不得加上进口增值税",
    "en": "The purchase price may only be the VAT-inclusive invoice amount and may not add the import VAT"
   },
   {
    "zh": "进口艺术品一律适用普通计征，不存在选择权",
    "en": "Imported works of art are always taxed under the normal arrangements, with no option"
   },
   {
    "zh": "该选择权只在成员国之间的转让中才有意义",
    "en": "The option is relevant only for intra-Community transfers"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 316(1)(a) 允许成员国给予进口艺术品、收藏品与古董适用边际方案的选择权(前提是未适用降低税率)；Art 317 规定购买价 = 依 Art 85-89 确定的进口计税基础 + 进口增值税。要点：这条规则把进口增值税锁进价差基数，与 Art 322 的不抵扣规则配套。",
  "solutionEn": "Art 316(1)(a) requires Member States to give dealers the option to apply the margin scheme to imported works of art, collectors' items and antiques (provided no reduced rate applies); Art 317 sets the purchase price at the import taxable amount under Arts 85-89 plus the import VAT. Takeaway: the rule locks the import VAT into the margin base and works with the non-deduction rule in Art 322."
 },
 {
  "id": "Q0268",
  "qid": "c06q18",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "margin-scheme",
   "Art-324",
   "dual-status"
  ],
  "source": "chapter",
  "stemZh": "一名经销商同时适用普通计征与边际方案。依 Art 319、324 与 325，下列说法正确的是？",
  "stemEn": "A dealer applies both the normal arrangements and the margin scheme. Under Arts 319, 324 and 325, which statement is correct?",
  "options": [
   {
    "zh": "经销商可对被方案覆盖的供应选择适用普通计征；两种制度同时使用时必须在账目中分别列示各自交易；边际方案下的供应不得在发票上单独列示税额",
    "en": "The dealer may apply the normal arrangements to a supply covered by the margin scheme; both sets of transactions must be shown separately in the accounts; and the VAT on margin-scheme supplies may not be entered separately on the invoice"
   },
   {
    "zh": "边际方案一经适用即不得对该笔交易改用普通计征",
    "en": "Once the margin scheme is applied it may never be replaced by the normal arrangements"
   },
   {
    "zh": "两种制度混用时按较高税率计征",
    "en": "Where both are used, the higher rate applies"
   },
   {
    "zh": "分别列示只是会计建议，不具法律义务",
    "en": "Separate disclosure is only accounting advice, not a legal duty"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 319 允许改用普通计征(Art 320 相应产生抵扣权)，Art 324 规定同时适用时必须在账目中分别列示，Art 325 规定边际方案下的发票不得单独列示税额。要点：分别记账既是实体要求也是审计证据要求。",
  "solutionEn": "Art 319 permits the normal arrangements (with the deduction right created by Art 320), Art 324 requires separate accounting when both are used, and Art 325 forbids showing the VAT separately on margin-scheme invoices. Takeaway: separate accounting is both a substantive rule and the audit trail."
 },
 {
  "id": "Q0269",
  "qid": "c06q19",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "construction-works",
   "reverse-charge",
   "Art-199"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙建筑承包商在德国境内为客户建造一座仓库。依 Art 199，下列说法正确的是？",
  "stemEn": "A Spanish building contractor builds a warehouse for a client in Germany. Under Art 199, which statement is correct?",
  "options": [
   {
    "zh": "成员国可规定建筑工程的提供由客户作为纳税义务人(反向征收)；工程在另一成员国使用时，由使用地成员国课征",
    "en": "Member States may make the customer liable for VAT on construction works (reverse charge); where the works are used in another Member State, the tax is due in the Member State of use"
   },
   {
    "zh": "建筑工程一律在承包商设立地课征",
    "en": "Construction works are always taxed where the contractor is established"
   },
   {
    "zh": "建筑工程不属于增值税范围",
    "en": "Construction works fall outside the scope of VAT"
   },
   {
    "zh": "建筑工程由承包商按其所在地税率全额计征，不得反向征收",
    "en": "The contractor charges full VAT at its own rate, with no reverse charge"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 199(1)(a) 允许成员国把不动产相关的建筑工程的纳税义务人定为接受供应的纳税人(反向征收)，Art 199-200 处理工程在另一成员国使用的情形。要点：建筑工程的计税地是实际施工地与使用地的分离问题，而不是承包商的设立地。",
  "solutionEn": "Art 199(1)(a) allows Member States to make the customer liable for VAT on construction work relating to immovable property, and Arts 199-200 deal with works used in another Member State. Takeaway: the place of supply turns on where the works are carried out and where they are used, not on the contractor's establishment."
 },
 {
  "id": "Q0270",
  "qid": "c06q20",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "Art-137",
   "option-for-taxation",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "依 Art 137，纳税人就下列哪类供应可以选择应税？",
  "stemEn": "Under Art 137, a taxable person may opt for taxation in respect of which category of supply?",
  "options": [
   {
    "zh": "Art 135(1)(b)-(g) 所列的金融交易，以及建筑物及其土地、未建成土地与不动产出租",
    "en": "The financial transactions listed in Art 135(1)(b) to (g), and the supply of buildings and the land on which they stand, land not built on, and the leasing of immovable property"
   },
   {
    "zh": "仅限小企业",
    "en": "Small enterprises only"
   },
   {
    "zh": "任何供应都不能选择应税，免税是强制的",
    "en": "No supply can be opted into taxation; exemption is compulsory"
   },
   {
    "zh": "投资金的供应",
    "en": "Supplies of investment gold"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 137 规定成员国可允许纳税人对 Art 135(1)(b)-(g) 的金融交易、建筑物与土地、未建成土地、不动产出租选择应税。要点：选择权是纳税人的权利，会使销项税与进项抵扣同时出现，通常对金融机构有利。",
  "solutionEn": "Art 137 lets Member States give taxable persons the option to be taxed on the financial transactions in Art 135(1)(b) to (g), on buildings and the land on which they stand, on land not built on and on the leasing of immovable property. Takeaway: the option produces output VAT and a matching deduction right, which is why financial institutions take it."
 },
 {
  "id": "Q0271",
  "qid": "c06v01-01",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 120.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 21%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 120.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 21%. What is the VAT due?",
  "options": [
   {
    "zh": "12.60",
    "en": "12.60"
   },
   {
    "zh": "37.80",
    "en": "37.80"
   },
   {
    "zh": "60.00",
    "en": "60.00"
   },
   {
    "zh": "25.20",
    "en": "25.20"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 180.00 − 购买价 120.00 = 60.00 欧元；应纳税额 = 60.00 × 21% = 12.60 欧元。要点：只对价差计税；若误按转售价全额计税会得到 37.80 欧元。",
  "solutionEn": "Margin = selling price 180.00 − purchase price 120.00 = 60.00 EUR; VAT = 60.00 × 21% = 12.60 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 37.80 EUR."
 },
 {
  "id": "Q0272",
  "qid": "c06v01-02",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 120.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 19%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 120.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 19%. What is the VAT due?",
  "options": [
   {
    "zh": "11.40",
    "en": "11.40"
   },
   {
    "zh": "34.20",
    "en": "34.20"
   },
   {
    "zh": "60.00",
    "en": "60.00"
   },
   {
    "zh": "22.80",
    "en": "22.80"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 180.00 − 购买价 120.00 = 60.00 欧元；应纳税额 = 60.00 × 19% = 11.40 欧元。要点：只对价差计税；若误按转售价全额计税会得到 34.20 欧元。",
  "solutionEn": "Margin = selling price 180.00 − purchase price 120.00 = 60.00 EUR; VAT = 60.00 × 19% = 11.40 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 34.20 EUR."
 },
 {
  "id": "Q0273",
  "qid": "c06v01-03",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 450.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 21%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 450.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 21%. What is the VAT due?",
  "options": [
   {
    "zh": "47.25",
    "en": "47.25"
   },
   {
    "zh": "141.75",
    "en": "141.75"
   },
   {
    "zh": "225.00",
    "en": "225.00"
   },
   {
    "zh": "94.50",
    "en": "94.50"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 675.00 − 购买价 450.00 = 225.00 欧元；应纳税额 = 225.00 × 21% = 47.25 欧元。要点：只对价差计税；若误按转售价全额计税会得到 141.75 欧元。",
  "solutionEn": "Margin = selling price 675.00 − purchase price 450.00 = 225.00 EUR; VAT = 225.00 × 21% = 47.25 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 141.75 EUR."
 },
 {
  "id": "Q0274",
  "qid": "c06v01-04",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 450.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 19%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 450.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 19%. What is the VAT due?",
  "options": [
   {
    "zh": "42.75",
    "en": "42.75"
   },
   {
    "zh": "128.25",
    "en": "128.25"
   },
   {
    "zh": "225.00",
    "en": "225.00"
   },
   {
    "zh": "85.50",
    "en": "85.50"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 675.00 − 购买价 450.00 = 225.00 欧元；应纳税额 = 225.00 × 19% = 42.75 欧元。要点：只对价差计税；若误按转售价全额计税会得到 128.25 欧元。",
  "solutionEn": "Margin = selling price 675.00 − purchase price 450.00 = 225.00 EUR; VAT = 225.00 × 19% = 42.75 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 128.25 EUR."
 },
 {
  "id": "Q0275",
  "qid": "c06v01-05",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 900.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 21%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 900.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 21%. What is the VAT due?",
  "options": [
   {
    "zh": "94.50",
    "en": "94.50"
   },
   {
    "zh": "283.50",
    "en": "283.50"
   },
   {
    "zh": "450.00",
    "en": "450.00"
   },
   {
    "zh": "189.00",
    "en": "189.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 1,350.00 − 购买价 900.00 = 450.00 欧元；应纳税额 = 450.00 × 21% = 94.50 欧元。要点：只对价差计税；若误按转售价全额计税会得到 283.50 欧元。",
  "solutionEn": "Margin = selling price 1,350.00 − purchase price 900.00 = 450.00 EUR; VAT = 450.00 × 21% = 94.50 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 283.50 EUR."
 },
 {
  "id": "Q0276",
  "qid": "c06v01-06",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 900.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 19%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 900.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 19%. What is the VAT due?",
  "options": [
   {
    "zh": "85.50",
    "en": "85.50"
   },
   {
    "zh": "256.50",
    "en": "256.50"
   },
   {
    "zh": "450.00",
    "en": "450.00"
   },
   {
    "zh": "171.00",
    "en": "171.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 1,350.00 − 购买价 900.00 = 450.00 欧元；应纳税额 = 450.00 × 19% = 85.50 欧元。要点：只对价差计税；若误按转售价全额计税会得到 256.50 欧元。",
  "solutionEn": "Margin = selling price 1,350.00 − purchase price 900.00 = 450.00 EUR; VAT = 450.00 × 19% = 85.50 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 256.50 EUR."
 },
 {
  "id": "Q0277",
  "qid": "c06v01-07",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 2,500.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 21%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 2,500.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 21%. What is the VAT due?",
  "options": [
   {
    "zh": "262.50",
    "en": "262.50"
   },
   {
    "zh": "787.50",
    "en": "787.50"
   },
   {
    "zh": "1,250.00",
    "en": "1,250.00"
   },
   {
    "zh": "525.00",
    "en": "525.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 3,750.00 − 购买价 2,500.00 = 1,250.00 欧元；应纳税额 = 1,250.00 × 21% = 262.50 欧元。要点：只对价差计税；若误按转售价全额计税会得到 787.50 欧元。",
  "solutionEn": "Margin = selling price 3,750.00 − purchase price 2,500.00 = 1,250.00 EUR; VAT = 1,250.00 × 21% = 262.50 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 787.50 EUR."
 },
 {
  "id": "Q0278",
  "qid": "c06v01-08",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 2,500.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 19%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 2,500.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 19%. What is the VAT due?",
  "options": [
   {
    "zh": "237.50",
    "en": "237.50"
   },
   {
    "zh": "712.50",
    "en": "712.50"
   },
   {
    "zh": "1,250.00",
    "en": "1,250.00"
   },
   {
    "zh": "475.00",
    "en": "475.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 3,750.00 − 购买价 2,500.00 = 1,250.00 欧元；应纳税额 = 1,250.00 × 19% = 237.50 欧元。要点：只对价差计税；若误按转售价全额计税会得到 712.50 欧元。",
  "solutionEn": "Margin = selling price 3,750.00 − purchase price 2,500.00 = 1,250.00 EUR; VAT = 1,250.00 × 19% = 237.50 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 712.50 EUR."
 },
 {
  "id": "Q0279",
  "qid": "c06v01-09",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 6,000.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 21%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 6,000.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 21%. What is the VAT due?",
  "options": [
   {
    "zh": "630.00",
    "en": "630.00"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 9,000.00 − 购买价 6,000.00 = 3,000.00 欧元；应纳税额 = 3,000.00 × 21% = 630.00 欧元。要点：只对价差计税；若误按转售价全额计税会得到 1,890.00 欧元。",
  "solutionEn": "Margin = selling price 9,000.00 − purchase price 6,000.00 = 3,000.00 EUR; VAT = 3,000.00 × 21% = 630.00 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 1,890.00 EUR."
 },
 {
  "id": "Q0280",
  "qid": "c06v01-10",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家二手货经销商以不含税 6,000.00 欧元购入货物，以购买价的 150% 转售，适用边际方案，成员国税率为 19%。该笔销售的应纳增值税是多少？",
  "stemEn": "A second-hand goods dealer buys for 6,000.00 EUR excluding VAT and resells at 150% of the purchase price under the margin scheme, at a Member State rate of 19%. What is the VAT due?",
  "options": [
   {
    "zh": "570.00",
    "en": "570.00"
   },
   {
    "zh": "1,710.00",
    "en": "1,710.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "1,140.00",
    "en": "1,140.00"
   }
  ],
  "answer": 0,
  "solutionZh": "价差 = 转售价 9,000.00 − 购买价 6,000.00 = 3,000.00 欧元；应纳税额 = 3,000.00 × 19% = 570.00 欧元。要点：只对价差计税；若误按转售价全额计税会得到 1,710.00 欧元。",
  "solutionEn": "Margin = selling price 9,000.00 − purchase price 6,000.00 = 3,000.00 EUR; VAT = 3,000.00 × 19% = 570.00 EUR. Takeaway: only the spread is taxed; taxing the full selling price would give 1,710.00 EUR."
 },
 {
  "id": "Q0281",
  "qid": "c06v02-01",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 10,000.00 欧元，关税 500.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 10,000.00 EUR, customs duty 500.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "2,205.00",
    "en": "2,205.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "12,705.00",
    "en": "12,705.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 10,000.00 + 关税 500.00 = 10,500.00 欧元；进口增值税 = 10,500.00 × 21% = 2,205.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 2,100.00 欧元。",
  "solutionEn": "Base = customs value 10,000.00 + duty 500.00 = 10,500.00 EUR; import VAT = 10,500.00 × 21% = 2,205.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 2,100.00 EUR."
 },
 {
  "id": "Q0282",
  "qid": "c06v02-02",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 10,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 10,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "2,310.00",
    "en": "2,310.00"
   },
   {
    "zh": "11,000.00",
    "en": "11,000.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "13,310.00",
    "en": "13,310.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 10,000.00 + 关税 1,000.00 = 11,000.00 欧元；进口增值税 = 11,000.00 × 21% = 2,310.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 2,100.00 欧元。",
  "solutionEn": "Base = customs value 10,000.00 + duty 1,000.00 = 11,000.00 EUR; import VAT = 11,000.00 × 21% = 2,310.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 2,100.00 EUR."
 },
 {
  "id": "Q0283",
  "qid": "c06v02-03",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 15,000.00 欧元，关税 500.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 15,000.00 EUR, customs duty 500.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "3,255.00",
    "en": "3,255.00"
   },
   {
    "zh": "15,500.00",
    "en": "15,500.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,755.00",
    "en": "18,755.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 15,000.00 + 关税 500.00 = 15,500.00 欧元；进口增值税 = 15,500.00 × 21% = 3,255.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 3,150.00 欧元。",
  "solutionEn": "Base = customs value 15,000.00 + duty 500.00 = 15,500.00 EUR; import VAT = 15,500.00 × 21% = 3,255.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 3,150.00 EUR."
 },
 {
  "id": "Q0284",
  "qid": "c06v02-04",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 15,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 15,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "3,360.00",
    "en": "3,360.00"
   },
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "19,360.00",
    "en": "19,360.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 15,000.00 + 关税 1,000.00 = 16,000.00 欧元；进口增值税 = 16,000.00 × 21% = 3,360.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 3,150.00 欧元。",
  "solutionEn": "Base = customs value 15,000.00 + duty 1,000.00 = 16,000.00 EUR; import VAT = 16,000.00 × 21% = 3,360.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 3,150.00 EUR."
 },
 {
  "id": "Q0285",
  "qid": "c06v02-05",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 20,000.00 欧元，关税 500.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 20,000.00 EUR, customs duty 500.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "4,305.00",
    "en": "4,305.00"
   },
   {
    "zh": "20,500.00",
    "en": "20,500.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,805.00",
    "en": "24,805.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 20,000.00 + 关税 500.00 = 20,500.00 欧元；进口增值税 = 20,500.00 × 21% = 4,305.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 4,200.00 欧元。",
  "solutionEn": "Base = customs value 20,000.00 + duty 500.00 = 20,500.00 EUR; import VAT = 20,500.00 × 21% = 4,305.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 4,200.00 EUR."
 },
 {
  "id": "Q0286",
  "qid": "c06v02-06",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 20,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 20,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "4,410.00",
    "en": "4,410.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "25,410.00",
    "en": "25,410.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 20,000.00 + 关税 1,000.00 = 21,000.00 欧元；进口增值税 = 21,000.00 × 21% = 4,410.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 4,200.00 欧元。",
  "solutionEn": "Base = customs value 20,000.00 + duty 1,000.00 = 21,000.00 EUR; import VAT = 21,000.00 × 21% = 4,410.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 4,200.00 EUR."
 },
 {
  "id": "Q0287",
  "qid": "c06v02-07",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 30,000.00 欧元，关税 500.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 30,000.00 EUR, customs duty 500.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "6,405.00",
    "en": "6,405.00"
   },
   {
    "zh": "30,500.00",
    "en": "30,500.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   },
   {
    "zh": "36,905.00",
    "en": "36,905.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 30,000.00 + 关税 500.00 = 30,500.00 欧元；进口增值税 = 30,500.00 × 21% = 6,405.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 6,300.00 欧元。",
  "solutionEn": "Base = customs value 30,000.00 + duty 500.00 = 30,500.00 EUR; import VAT = 30,500.00 × 21% = 6,405.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 6,300.00 EUR."
 },
 {
  "id": "Q0288",
  "qid": "c06v02-08",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 30,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 30,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "6,510.00",
    "en": "6,510.00"
   },
   {
    "zh": "31,000.00",
    "en": "31,000.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   },
   {
    "zh": "37,510.00",
    "en": "37,510.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 30,000.00 + 关税 1,000.00 = 31,000.00 欧元；进口增值税 = 31,000.00 × 21% = 6,510.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 6,300.00 欧元。",
  "solutionEn": "Base = customs value 30,000.00 + duty 1,000.00 = 31,000.00 EUR; import VAT = 31,000.00 × 21% = 6,510.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 6,300.00 EUR."
 },
 {
  "id": "Q0289",
  "qid": "c06v02-09",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 50,000.00 欧元，关税 500.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 50,000.00 EUR, customs duty 500.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "10,605.00",
    "en": "10,605.00"
   },
   {
    "zh": "50,500.00",
    "en": "50,500.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "61,105.00",
    "en": "61,105.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 50,000.00 + 关税 500.00 = 50,500.00 欧元；进口增值税 = 50,500.00 × 21% = 10,605.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 10,500.00 欧元。",
  "solutionEn": "Base = customs value 50,000.00 + duty 500.00 = 50,500.00 EUR; import VAT = 50,500.00 × 21% = 10,605.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 10,500.00 EUR."
 },
 {
  "id": "Q0290",
  "qid": "c06v02-10",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "works-of-art",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一件美术品运抵比利时：海关完税价格 50,000.00 欧元，关税 1,000.00 欧元，无其他进口税费，适用 21% 标准税率(不适用任何降低税率)。进口增值税是多少？",
  "stemEn": "A work of art enters Belgium: customs value 50,000.00 EUR, customs duty 1,000.00 EUR, no other import charges, standard rate 21% (no reduced rate applies). What is the import VAT?",
  "options": [
   {
    "zh": "10,710.00",
    "en": "10,710.00"
   },
   {
    "zh": "51,000.00",
    "en": "51,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "61,710.00",
    "en": "61,710.00"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 = 完税价格 50,000.00 + 关税 1,000.00 = 51,000.00 欧元；进口增值税 = 51,000.00 × 21% = 10,710.00 欧元。要点：关税必须计入计税基础，只按完税价格计算会少得 10,500.00 欧元。",
  "solutionEn": "Base = customs value 50,000.00 + duty 1,000.00 = 51,000.00 EUR; import VAT = 51,000.00 × 21% = 10,710.00 EUR. Takeaway: duty belongs in the base; using the customs value alone would understate the VAT by 10,500.00 EUR."
 },
 {
  "id": "Q0291",
  "qid": "c06v03-01",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 80.00 欧元，普通销售部分的不含税销售额为 300.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 80.00 EUR and normal net sales are 300.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "79.80",
    "en": "79.80"
   },
   {
    "zh": "16.80",
    "en": "16.80"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   },
   {
    "zh": "363.00",
    "en": "363.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 80.00 × 21% = 16.80 欧元；普通部分 300.00 × 21% = 63.00 欧元；合计 79.80 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 80.00 × 21% = 16.80 EUR; normal sales 300.00 × 21% = 63.00 EUR; total 79.80 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0292",
  "qid": "c06v03-02",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 80.00 欧元，普通销售部分的不含税销售额为 500.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 80.00 EUR and normal net sales are 500.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "121.80",
    "en": "121.80"
   },
   {
    "zh": "16.80",
    "en": "16.80"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 80.00 × 21% = 16.80 欧元；普通部分 500.00 × 21% = 105.00 欧元；合计 121.80 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 80.00 × 21% = 16.80 EUR; normal sales 500.00 × 21% = 105.00 EUR; total 121.80 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0293",
  "qid": "c06v03-03",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 200.00 欧元，普通销售部分的不含税销售额为 300.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 200.00 EUR and normal net sales are 300.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "42.00",
    "en": "42.00"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   },
   {
    "zh": "363.00",
    "en": "363.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 200.00 × 21% = 42.00 欧元；普通部分 300.00 × 21% = 63.00 欧元；合计 105.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 200.00 × 21% = 42.00 EUR; normal sales 300.00 × 21% = 63.00 EUR; total 105.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0294",
  "qid": "c06v03-04",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 200.00 欧元，普通销售部分的不含税销售额为 500.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 200.00 EUR and normal net sales are 500.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "147.00",
    "en": "147.00"
   },
   {
    "zh": "42.00",
    "en": "42.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 200.00 × 21% = 42.00 欧元；普通部分 500.00 × 21% = 105.00 欧元；合计 147.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 200.00 × 21% = 42.00 EUR; normal sales 500.00 × 21% = 105.00 EUR; total 147.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0295",
  "qid": "c06v03-05",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 400.00 欧元，普通销售部分的不含税销售额为 300.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 400.00 EUR and normal net sales are 300.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "147.00",
    "en": "147.00"
   },
   {
    "zh": "84.00",
    "en": "84.00"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   },
   {
    "zh": "363.00",
    "en": "363.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 400.00 × 21% = 84.00 欧元；普通部分 300.00 × 21% = 63.00 欧元；合计 147.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 400.00 × 21% = 84.00 EUR; normal sales 300.00 × 21% = 63.00 EUR; total 147.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0296",
  "qid": "c06v03-06",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 400.00 欧元，普通销售部分的不含税销售额为 500.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 400.00 EUR and normal net sales are 500.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "189.00",
    "en": "189.00"
   },
   {
    "zh": "84.00",
    "en": "84.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 400.00 × 21% = 84.00 欧元；普通部分 500.00 × 21% = 105.00 欧元；合计 189.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 400.00 × 21% = 84.00 EUR; normal sales 500.00 × 21% = 105.00 EUR; total 189.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0297",
  "qid": "c06v03-07",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 600.00 欧元，普通销售部分的不含税销售额为 300.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 600.00 EUR and normal net sales are 300.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "189.00",
    "en": "189.00"
   },
   {
    "zh": "126.00",
    "en": "126.00"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   },
   {
    "zh": "363.00",
    "en": "363.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 600.00 × 21% = 126.00 欧元；普通部分 300.00 × 21% = 63.00 欧元；合计 189.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 600.00 × 21% = 126.00 EUR; normal sales 300.00 × 21% = 63.00 EUR; total 189.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0298",
  "qid": "c06v03-08",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 600.00 欧元，普通销售部分的不含税销售额为 500.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 600.00 EUR and normal net sales are 500.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "231.00",
    "en": "231.00"
   },
   {
    "zh": "126.00",
    "en": "126.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 600.00 × 21% = 126.00 欧元；普通部分 500.00 × 21% = 105.00 欧元；合计 231.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 600.00 × 21% = 126.00 EUR; normal sales 500.00 × 21% = 105.00 EUR; total 231.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0299",
  "qid": "c06v03-09",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 1,200.00 欧元，普通销售部分的不含税销售额为 300.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 1,200.00 EUR and normal net sales are 300.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "315.00",
    "en": "315.00"
   },
   {
    "zh": "252.00",
    "en": "252.00"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   },
   {
    "zh": "363.00",
    "en": "363.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 1,200.00 × 21% = 252.00 欧元；普通部分 300.00 × 21% = 63.00 欧元；合计 315.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 1,200.00 × 21% = 252.00 EUR; normal sales 300.00 × 21% = 63.00 EUR; total 315.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0300",
  "qid": "c06v03-10",
  "chapter": 6,
  "chapterTitle": "免税与零售特别制度",
  "chapterTitleEn": "Exemptions and the Special Retail Regimes",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dual-status",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家比利时的零售商当期同时适用普通计征与边际方案：边际方案部分的价格差为 1,200.00 欧元，普通销售部分的不含税销售额为 500.00 欧元，两部分税率均为 21%。当期应纳增值税合计是多少？",
  "stemEn": "A Belgian retailer applies both the normal arrangements and the margin scheme in the period: the margin on margin-scheme sales is 1,200.00 EUR and normal net sales are 500.00 EUR, both at 21%. What is the total VAT due for the period?",
  "options": [
   {
    "zh": "357.00",
    "en": "357.00"
   },
   {
    "zh": "252.00",
    "en": "252.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "605.00",
    "en": "605.00"
   }
  ],
  "answer": 0,
  "solutionZh": "边际部分 1,200.00 × 21% = 252.00 欧元；普通部分 500.00 × 21% = 105.00 欧元；合计 357.00 欧元。要点：两种制度分别计算后合并申报，账目上仍须分别列示(Art 324)。",
  "solutionEn": "Margin scheme 1,200.00 × 21% = 252.00 EUR; normal sales 500.00 × 21% = 105.00 EUR; total 357.00 EUR. Takeaway: the two sets are computed separately and declared together, but must stay separately identifiable in the accounts (Art 324)."
 },
 {
  "id": "Q0301",
  "qid": "c07q01",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时零售商的 1–3 月申报表显示销项增值税 8,400.00 欧元、进项增值税 3,150.00 欧元。该期应纳增值税是多少，最迟何时缴纳？",
  "stemEn": "A Belgian retailer's return for January to March shows output VAT of 8,400.00 EUR and input VAT of 3,150.00 EUR. What is the VAT payable for the period and by when must it be paid?",
  "options": [
   {
    "zh": "5,250.00 欧元，4 月 20 日前缴纳",
    "en": "5,250.00 EUR, payable by 20 April"
   },
   {
    "zh": "11,550.00 欧元，4 月 20 日前缴纳",
    "en": "11,550.00 EUR, payable by 20 April"
   },
   {
    "zh": "8,400.00 欧元，3 月 31 日前缴纳",
    "en": "8,400.00 EUR, payable by 31 March"
   },
   {
    "zh": "5,250.00 欧元，3 月 20 日前缴纳",
    "en": "5,250.00 EUR, payable by 20 March"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 8,400.00 − 3,150.00 = 5,250.00 欧元；比利时季度申报(1–3 月)的缴纳期限为 4 月 20 日。要点：期限是申报期结束次月的 20 日，而不是申报期内的 20 日。",
  "solutionEn": "VAT payable = 8,400.00 − 3,150.00 = 5,250.00 EUR; the Belgian quarterly period January-March is paid by 20 April. Takeaway: the deadline is the 20th of the month after the period, not a date inside the period."
 },
 {
  "id": "Q0302",
  "qid": "c07q02",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "returns",
   "ES"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙零售商的 1 月申报表显示销项增值税 12,000.00 欧元、进项增值税 4,500.00 欧元。该期应纳增值税是多少，缴纳期限是哪一天？",
  "stemEn": "A Spanish retailer's January return shows output VAT of 12,000.00 EUR and input VAT of 4,500.00 EUR. What is the VAT payable and what is the payment deadline?",
  "options": [
   {
    "zh": "7,500.00 欧元，4 月 30 日前缴纳",
    "en": "7,500.00 EUR, payable by 30 April"
   },
   {
    "zh": "7,500.00 欧元，2 月 20 日前缴纳",
    "en": "7,500.00 EUR, payable by 20 February"
   },
   {
    "zh": "16,500.00 欧元，4 月 30 日前缴纳",
    "en": "16,500.00 EUR, payable by 30 April"
   },
   {
    "zh": "4,500.00 欧元，4 月 30 日前缴纳",
    "en": "4,500.00 EUR, payable by 30 April"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 12,000.00 − 4,500.00 = 7,500.00 欧元；西班牙申报期为 1、4、7、10 月的，缴纳期限为次月 30 日，1 月的申报因此在 4 月 30 日前缴纳。要点：30 日规则按申报期判断，不按申报月份。",
  "solutionEn": "VAT payable = 12,000.00 − 4,500.00 = 7,500.00 EUR; in Spain the periods January, April, July and October are due on the 30th of the following month, so the January return is paid by 30 April. Takeaway: the 30-day rule is triggered by the period, not by the filing month."
 },
 {
  "id": "Q0303",
  "qid": "c07q03",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "returns",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "一家德国零售商全年预缴增值税合计 24,000.00 欧元，年度 UStVA 申报确定年度应纳增值税为 27,500.00 欧元。年度申报时还需补缴多少？",
  "stemEn": "A German retailer made pre-payments of 24,000.00 EUR for the year and its annual UStVA return shows annual VAT payable of 27,500.00 EUR. How much is still to be paid with the annual return?",
  "options": [
   {
    "zh": "3,500.00 欧元",
    "en": "3,500.00 EUR"
   },
   {
    "zh": "27,500.00 欧元",
    "en": "27,500.00 EUR"
   },
   {
    "zh": "51,500.00 欧元",
    "en": "51,500.00 EUR"
   },
   {
    "zh": "24,000.00 欧元",
    "en": "24,000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "年度申报的差额 = 27,500.00 − 24,000.00 = 3,500.00 欧元。要点：德国模式是先按期预缴(Vorauszahlungen)，年度 UStVA 申报清算差额，因此年度申报可能产生补缴也可能产生退税。",
  "solutionEn": "The annual difference = 27,500.00 − 24,000.00 = 3,500.00 EUR. Takeaway: Germany prepays per period and the annual UStVA settles the difference, so the annual return can produce either a top-up payment or a refund."
 },
 {
  "id": "Q0304",
  "qid": "c07q04",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "returns",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商的季度申报显示销项增值税 30,000.00 欧元、进项增值税 11,000.00 欧元。该季度应纳增值税是多少，年度申报(1–12 月)的提交期限是哪一天？",
  "stemEn": "A Dutch retailer's quarterly return shows output VAT of 30,000.00 EUR and input VAT of 11,000.00 EUR. What is the VAT payable for the quarter and by which date must the annual return (January-December) be filed?",
  "options": [
   {
    "zh": "19,000.00 欧元，年度申报 4 月 1 日前提交",
    "en": "19,000.00 EUR, annual return due 1 April"
   },
   {
    "zh": "41,000.00 欧元，年度申报 4 月 1 日前提交",
    "en": "41,000.00 EUR, annual return due 1 April"
   },
   {
    "zh": "19,000.00 欧元，年度申报 1 月 1 日前提交",
    "en": "19,000.00 EUR, annual return due 1 January"
   },
   {
    "zh": "30,000.00 欧元，年度申报 4 月 1 日前提交",
    "en": "30,000.00 EUR, annual return due 1 April"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 30,000.00 − 11,000.00 = 19,000.00 欧元；荷兰年度申报覆盖 1–12 月，提交期限为 4 月 1 日。要点：荷兰是'季度申报 + 年度申报'双轨，非设立纳税人另有月度申报。",
  "solutionEn": "VAT payable = 30,000.00 − 11,000.00 = 19,000.00 EUR; the Dutch annual return covers January-December and is due on 1 April. Takeaway: the Netherlands runs a quarterly return plus an annual return, with monthly returns for non-established taxable persons."
 },
 {
  "id": "Q0305",
  "qid": "c07q05",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns",
   "EE"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚零售商的月度申报显示销项增值税 9,000.00 欧元、进项增值税 3,600.00 欧元。该期应纳增值税是多少，最迟何时缴纳？",
  "stemEn": "An Estonian retailer's monthly return shows output VAT of 9,000.00 EUR and input VAT of 3,600.00 EUR. What is the VAT payable and by when must it be paid?",
  "options": [
   {
    "zh": "5,400.00 欧元，次月 20 日前缴纳",
    "en": "5,400.00 EUR, payable by the 20th of the following month"
   },
   {
    "zh": "12,600.00 欧元，次月 20 日前缴纳",
    "en": "12,600.00 EUR, payable by the 20th of the following month"
   },
   {
    "zh": "5,400.00 欧元，次月 10 日前缴纳",
    "en": "5,400.00 EUR, payable by the 10th of the following month"
   },
   {
    "zh": "9,000.00 欧元，申报期末前缴纳",
    "en": "9,000.00 EUR, payable before the period ends"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 9,000.00 − 3,600.00 = 5,400.00 欧元；爱沙尼亚为月度申报，期限为次月 20 日。要点：六国中比利时、西班牙、爱沙尼亚都以次月 20 日为基准日。",
  "solutionEn": "VAT payable = 9,000.00 − 3,600.00 = 5,400.00 EUR; Estonia files monthly and pays by the 20th of the following month. Takeaway: Belgium, Spain and Estonia all use the 20th of the following month as the benchmark."
 },
 {
  "id": "Q0306",
  "qid": "c07q06",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "correction",
   "FR"
  ],
  "source": "chapter",
  "stemZh": "一家法国零售商在 CA3 中原申报销项增值税 40,000.00 欧元，后发现正确金额为 44,500.00 欧元，并通过更正申报(rappel)处理。需补缴的增值税是多少？",
  "stemEn": "A French retailer declared output VAT of 40,000.00 EUR on its CA3 and later found the correct figure to be 44,500.00 EUR, handled through a corrective return (rappel). How much VAT must be paid additionally?",
  "options": [
   {
    "zh": "4,500.00 欧元",
    "en": "4,500.00 EUR"
   },
   {
    "zh": "40,000.00 欧元",
    "en": "40,000.00 EUR"
   },
   {
    "zh": "44,500.00 欧元",
    "en": "44,500.00 EUR"
   },
   {
    "zh": "84,500.00 欧元",
    "en": "84,500.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "补缴额 = 44,500.00 − 40,000.00 = 4,500.00 欧元。要点：法国没有一般性的'修改已申报表'权利，差错只能通过更正申报处理；补缴还可能产生迟延利息。",
  "solutionEn": "Additional VAT = 44,500.00 − 40,000.00 = 4,500.00 EUR. Takeaway: France has no general right to amend a filed return, so the error can only be handled through a corrective return; late interest may also apply."
 },
 {
  "id": "Q0307",
  "qid": "c07q07",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商因多缴进口增值税 3,400.00 欧元于 2026 年 6 月 15 日提出退税申请。按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A Dutch retailer claims a refund of 3,400.00 EUR of import VAT on 15 June 2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "2026 年 8 月 14 日",
    "en": "14 August 2026"
   },
   {
    "zh": "2026 年 6 月 14 日",
    "en": "14 June 2026"
   },
   {
    "zh": "2026 年 9 月 14 日",
    "en": "14 September 2026"
   },
   {
    "zh": "2026 年 7 月 30 日",
    "en": "30 July 2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 2026 年 6 月 15 日起算 60 日(6 月 15 日至 30 日为 15 日，7 月 31 日，8 月 14 日满 60 日)，退税最迟应于 2026 年 8 月 14 日完成。要点：60 日是完成退款的期限，逾期产生退税利息。",
  "solutionEn": "60 days from 15 June 2026 (15 days to 30 June, 31 days in July, 14 days in August) expire on 14 August 2026. Takeaway: 60 days is the deadline for completing the refund; missing it triggers interest on the refund."
 },
 {
  "id": "Q0308",
  "qid": "c07q08",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "chapter",
  "stemZh": "一件商品的含税零售价为 24.99 欧元(税率 21%)。按含税价倒算，不含税价与发票上的增值税各是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 24.99 EUR at 21%. Working back from the gross price, what are the net price and the VAT on the invoice?",
  "options": [
   {
    "zh": "不含税价 20.65 欧元，增值税 4.34 欧元",
    "en": "net price 20.65 EUR, VAT 4.34 EUR"
   },
   {
    "zh": "不含税价 24.99 欧元，增值税 5.25 欧元",
    "en": "net price 24.99 EUR, VAT 5.25 EUR"
   },
   {
    "zh": "不含税价 19.74 欧元，增值税 5.25 欧元",
    "en": "net price 19.74 EUR, VAT 5.25 EUR"
   },
   {
    "zh": "不含税价 20.65 欧元，增值税 4.35 欧元",
    "en": "net price 20.65 EUR, VAT 4.35 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 24.99 ÷ 1.21 = 20.65 欧元；增值税 = 24.99 − 20.65 = 4.34 欧元。要点：不得用含税价直接乘 21%(会得到 5.25 欧元)；发票上的增值税必须等于含税价减不含税价。",
  "solutionEn": "Net price = 24.99 ÷ 1.21 = 20.65 EUR; VAT = 24.99 − 20.65 = 4.34 EUR. Takeaway: never multiply the gross price by 21% (that gives 5.25 EUR); the VAT on the invoice must equal gross minus net."
 },
 {
  "id": "Q0309",
  "qid": "c07q09",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "correction",
   "invoice"
  ],
  "source": "chapter",
  "stemZh": "一家零售商就一笔销售开具的发票上增值税为 1,000.00 欧元，实际应税金额对应的增值税只有 800.00 欧元。依 Art 219 出具贷记单后，该笔销售的销项税额应调整多少？",
  "stemEn": "A retailer issued an invoice showing VAT of 1,000.00 EUR on a sale, where the correct VAT is 800.00 EUR. After issuing a credit note under Art 219, by how much is the output VAT adjusted?",
  "options": [
   {
    "zh": "减少 200.00 欧元",
    "en": "reduced by 200.00 EUR"
   },
   {
    "zh": "减少 1,000.00 欧元",
    "en": "reduced by 1,000.00 EUR"
   },
   {
    "zh": "减少 800.00 欧元",
    "en": "reduced by 800.00 EUR"
   },
   {
    "zh": "减少 1,800.00 欧元",
    "en": "reduced by 1,800.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "贷记单上的税额 = 1,000.00 − 800.00 = 200.00 欧元，销项税额相应减少 200.00 欧元。要点：依 Art 219，明确引用并修改原发票的贷记单即视为发票，不需要重开全额发票。",
  "solutionEn": "The credit note carries 1,000.00 − 800.00 = 200.00 EUR, so output VAT falls by 200.00 EUR. Takeaway: under Art 219 a credit note that amends and refers to the original invoice is itself an invoice; no full re-issuance is needed."
 },
 {
  "id": "Q0310",
  "qid": "c07q10",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "correction",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "一家比利时零售商原申报销项增值税 12,000.00 欧元，复核后正确金额为 11,400.00 欧元。更正申报后应调整的税额是多少？",
  "stemEn": "A Belgian retailer declared output VAT of 12,000.00 EUR and later established the correct figure as 11,400.00 EUR. What adjustment does the corrective return produce?",
  "options": [
   {
    "zh": "减少 600.00 欧元",
    "en": "a reduction of 600.00 EUR"
   },
   {
    "zh": "减少 11,400.00 欧元",
    "en": "a reduction of 11,400.00 EUR"
   },
   {
    "zh": "减少 12,000.00 欧元",
    "en": "a reduction of 12,000.00 EUR"
   },
   {
    "zh": "减少 23,400.00 欧元",
    "en": "a reduction of 23,400.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "差额 = 11,400.00 − 12,000.00 = −600.00 欧元，即应减少 600.00 欧元。要点：更正申报只处理差额，不重报整期；超缴部分可申请退税或结转下期。",
  "solutionEn": "The difference = 11,400.00 − 12,000.00 = −600.00 EUR, i.e. a reduction of 600.00 EUR. Takeaway: a corrective return deals only with the difference; the overpayment can be refunded or carried forward."
 },
 {
  "id": "Q0311",
  "qid": "c07q11",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "correction",
   "NL"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商原申报销项增值税 15,000.00 欧元，更正后为 15,900.00 欧元。事后申报(na-aangifte)需补缴多少增值税？",
  "stemEn": "A Dutch retailer declared output VAT of 15,000.00 EUR; after correction it is 15,900.00 EUR. How much VAT must be paid through the supplementary return (na-aangifte)?",
  "options": [
   {
    "zh": "900.00 欧元",
    "en": "900.00 EUR"
   },
   {
    "zh": "15,000.00 欧元",
    "en": "15,000.00 EUR"
   },
   {
    "zh": "15,900.00 欧元",
    "en": "15,900.00 EUR"
   },
   {
    "zh": "30,900.00 欧元",
    "en": "30,900.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "补缴额 = 15,900.00 − 15,000.00 = 900.00 欧元。要点：荷兰的事后申报同时用于更正与补缴，通常还会加收迟延利息(VERIFY 具体利率)。",
  "solutionEn": "Additional VAT = 15,900.00 − 15,000.00 = 900.00 EUR. Takeaway: the Dutch na-aangifte both corrects and settles the difference, and late interest is normally added (rate VERIFY)."
 },
 {
  "id": "Q0312",
  "qid": "c07q12",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "correction",
   "ES"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙零售商原申报销项增值税 20,000.00 欧元，复核后正确金额为 22,000.00 欧元。通过更正后的 Modelo 303 需补缴多少？",
  "stemEn": "A Spanish retailer declared output VAT of 20,000.00 EUR and established the correct figure as 22,000.00 EUR. How much must be paid through the rectificative Modelo 303?",
  "options": [
   {
    "zh": "2,000.00 欧元",
    "en": "2,000.00 EUR"
   },
   {
    "zh": "20,000.00 欧元",
    "en": "20,000.00 EUR"
   },
   {
    "zh": "22,000.00 欧元",
    "en": "22,000.00 EUR"
   },
   {
    "zh": "42,000.00 欧元",
    "en": "42,000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "补缴额 = 22,000.00 − 20,000.00 = 2,000.00 欧元。要点：西班牙的更正以更正后的 Modelo 303 申报；欧盟内交易另在 Modelo 349 上反映，年度申报为 Modelo 390。",
  "solutionEn": "Additional VAT = 22,000.00 − 20,000.00 = 2,000.00 EUR. Takeaway: in Spain the correction is filed on a rectificative Modelo 303; intra-EU movements appear on Modelo 349 and the annual return is Modelo 390."
 },
 {
  "id": "Q0313",
  "qid": "c07q13",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "correction",
   "EE"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚零售商原申报销项增值税 8,000.00 欧元，更正后为 7,600.00 欧元(税率 24%)。更正后应调整的税额是多少？",
  "stemEn": "An Estonian retailer declared output VAT of 8,000.00 EUR; after correction it is 7,600.00 EUR at a 24% rate. What adjustment follows?",
  "options": [
   {
    "zh": "减少 400.00 欧元",
    "en": "a reduction of 400.00 EUR"
   },
   {
    "zh": "减少 7,600.00 欧元",
    "en": "a reduction of 7,600.00 EUR"
   },
   {
    "zh": "减少 8,000.00 欧元",
    "en": "a reduction of 8,000.00 EUR"
   },
   {
    "zh": "减少 15,600.00 欧元",
    "en": "a reduction of 15,600.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "差额 = 7,600.00 − 8,000.00 = −400.00 欧元，即减少 400.00 欧元。要点：爱沙尼亚标准税率为 24%，因此同样的销售额产生的税额与 22% 时完全不同，修正历史数据时必须先核对税率。",
  "solutionEn": "The difference = 7,600.00 − 8,000.00 = −400.00 EUR, i.e. a reduction of 400.00 EUR. Takeaway: at Estonia's 24% rate the same turnover produces a very different amount of VAT than at 22%, so always check the rate before restating historic figures."
 },
 {
  "id": "Q0314",
  "qid": "c07q14",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund",
   "import-vat",
   "BE"
  ],
  "source": "chapter",
  "stemZh": "进口环节：海关完税价格 10,000.00 欧元、关税 500.00 欧元，比利时 21% 标准税率，进口增值税为 2,205.00 欧元。若经更正后的报关单把完税价格下调 1,000.00 欧元，可申请退还的增值税是多少？",
  "stemEn": "On import: customs value 10,000.00 EUR, duty 500.00 EUR, Belgian standard rate 21%, import VAT 2,205.00 EUR. If a corrected customs declaration reduces the customs value by 1,000.00 EUR, how much VAT can be claimed back?",
  "options": [
   {
    "zh": "210.00 欧元",
    "en": "210.00 EUR"
   },
   {
    "zh": "1,995.00 欧元",
    "en": "1,995.00 EUR"
   },
   {
    "zh": "2,205.00 欧元",
    "en": "2,205.00 EUR"
   },
   {
    "zh": "1,000.00 欧元",
    "en": "1,000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格下调 1,000.00 欧元后，计税基础下降 1,000.00 欧元，增值税随之下降 1,000.00 × 21% = 210.00 欧元；原已缴 2,205.00 欧元中可退 210.00 欧元。要点：退税必须以更正后的报关单为证据，否则无法证明税额被多缴。",
  "solutionEn": "A 1,000.00 EUR reduction in the customs value reduces the base by 1,000.00 EUR and the VAT by 1,000.00 × 21% = 210.00 EUR; 210.00 EUR of the 2,205.00 EUR paid can be refunded. Takeaway: the refund must be evidenced by the corrected customs declaration, otherwise the overpayment cannot be proved."
 },
 {
  "id": "Q0315",
  "qid": "c07q15",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund",
   "Art-183"
  ],
  "source": "chapter",
  "stemZh": "一家零售商的某一申报期销项增值税为 9,000.00 欧元，进项增值税为 12,000.00 欧元。依 Art 183，该期的超额进项应如何处理，金额是多少？",
  "stemEn": "For one period a retailer has output VAT of 9,000.00 EUR and input VAT of 12,000.00 EUR. Under Art 183, how is the excess deduction treated and what is its amount?",
  "options": [
   {
    "zh": "3,000.00 欧元，由成员国选择退还或结转下期",
    "en": "3,000.00 EUR, refunded or carried forward at the Member State's option"
   },
   {
    "zh": "21,000.00 欧元，由成员国选择退还或结转下期",
    "en": "21,000.00 EUR, refunded or carried forward at the Member State's option"
   },
   {
    "zh": "9,000.00 欧元，必须退还",
    "en": "9,000.00 EUR, which must be refunded"
   },
   {
    "zh": "12,000.00 欧元，自动结转下期",
    "en": "12,000.00 EUR, automatically carried forward"
   }
  ],
  "answer": 0,
  "solutionZh": "超额 = 12,000.00 − 9,000.00 = 3,000.00 欧元。Art 183 允许成员国让纳税人选择退还或结转下期，且金额微不足道时可以拒绝退还。要点：'必须退还'不是欧盟层面的规则。",
  "solutionEn": "The excess = 12,000.00 − 9,000.00 = 3,000.00 EUR. Art 183 lets Member States offer refund or carry-forward at the taxpayer's election and lets them refuse insignificant amounts. Takeaway: a mandatory refund is not an EU-level rule."
 },
 {
  "id": "Q0316",
  "qid": "c07q16",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "returns",
   "Art-252"
  ],
  "source": "chapter",
  "stemZh": "依 Art 252(1)，成员国规定的申报期限不得晚于每个申报期结束后两个月。某成员国采用季度申报，1–3 月这一期的最迟提交期限是什么？",
  "stemEn": "Under Art 252(1) the deadline set by a Member State may not be more than two months after the end of each tax period. In a Member State using quarterly returns, what is the latest filing deadline for the January-March period?",
  "options": [
   {
    "zh": "5 月 31 日",
    "en": "31 May"
   },
   {
    "zh": "3 月 31 日",
    "en": "31 March"
   },
   {
    "zh": "6 月 30 日",
    "en": "30 June"
   },
   {
    "zh": "12 月 31 日",
    "en": "31 December"
   }
  ],
  "answer": 0,
  "solutionZh": "申报期结束于 3 月 31 日，其后两个月为 4 月 30 日与 5 月 31 日，因此最迟期限为 5 月 31 日。要点：这是欧盟规则的上限，国别规则(如比利时 4 月 20 日)可以更早。",
  "solutionEn": "The period ends on 31 March; two months later are 30 April and 31 May, so the latest deadline is 31 May. Takeaway: this is the EU ceiling; national rules such as Belgium's 20 April may be earlier."
 },
 {
  "id": "Q0317",
  "qid": "c07q17",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "returns",
   "Art-250"
  ],
  "source": "chapter",
  "stemZh": "依指令，谁必须提交增值税申报表？",
  "stemEn": "Under the Directive, who must submit a VAT return?",
  "options": [
   {
    "zh": "每一纳税人；此外被视为纳税义务人的非设立纳税人(Art 256)、非税法人士(Art 257)与被视为纳税义务人的供应商(Art 208-209)也负有申报与缴纳义务",
    "en": "Every taxable person; in addition non-established taxable persons regarded as liable (Art 256), non-taxable legal persons liable on intra-Community acquisitions (Art 257) and deemed suppliers (Arts 208-209) carry return and payment obligations"
   },
   {
    "zh": "只有上一年度营业额超过 10,000 欧元的纳税人",
    "en": "Only taxpayers with turnover above EUR 10,000 in the previous year"
   },
   {
    "zh": "只有经税务机关事先批准的主体",
    "en": "Only persons approved in advance by the tax authority"
   },
   {
    "zh": "只有在本国设有固定营业地的纳税人",
    "en": "Only taxable persons with a fixed establishment in the country"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 250(1) 规定每一纳税人均应提交申报表；Art 256、257 与 208-209 把同一义务延伸到非设立纳税人、非税法人士与被视为纳税义务人的供应商。要点：小企业免税的纳税人也有申报义务，只是内容被简化。",
  "solutionEn": "Art 250(1) requires a return from every taxable person, and Arts 256, 257 and 208-209 extend the same obligation to non-established taxable persons, non-taxable legal persons and deemed suppliers. Takeaway: small-enterprise-exempt traders also file, on a simplified basis."
 },
 {
  "id": "Q0318",
  "qid": "c07q18",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "interest",
   "late-payment"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙零售商的 3 月申报表迟于 4 月 20 日提交。依迟延支付利息的规则，下列说法正确的是？",
  "stemEn": "A Spanish retailer files its March return after 20 April. Under the rules on interest for late payment, which statement is correct?",
  "options": [
   {
    "zh": "自缴纳期限届满次日起至实际缴纳日止，按成员国利率对本金计算利息，税款与利息并行征收",
    "en": "Interest runs on the principal from the day after the deadline until payment, at the rate set by the Member State, and is collected in addition to the tax"
   },
   {
    "zh": "只需缴纳一笔固定罚款，不再计算利息",
    "en": "A single fixed penalty is sufficient and no interest is charged"
   },
   {
    "zh": "利息只在退款时才会发生",
    "en": "Interest arises only on refunds"
   },
   {
    "zh": "只要在年度申报时补缴就不产生利息",
    "en": "No interest arises if the amount is settled with the annual return"
   }
  ],
  "answer": 0,
  "solutionZh": "利息自期限届满次日起按日计算，基数是未缴税款本身，并与税款一并征收；延期申请不停止利息计算。各国的具体利率不同(VERIFY)。要点：'固定罚款'与'利息'是两套并行机制，不能互相替代。",
  "solutionEn": "Interest accrues daily on the unpaid principal from the day after the deadline and is collected together with the tax; a request for deferral does not stop it. National rates differ (VERIFY). Takeaway: a fixed penalty and interest are two parallel mechanisms and do not replace each other."
 },
 {
  "id": "Q0319",
  "qid": "c07q19",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "interest",
   "proportionality",
   "decalogo"
  ],
  "source": "chapter",
  "stemZh": "关于退税利息与比例原则，下列说法正确的是？",
  "stemEn": "Which statement on interest on refunds and the principle of proportionality is correct?",
  "options": [
   {
    "zh": "税务机关未在 60 日规则期限内完成退税的，应就退税款支付利息；罚款须与违法行为相称，意大利 Art 185 quinquies 的 decalogo 是欧盟层面讨论的参照",
    "en": "Where the authority does not complete the refund within the 60-day period, interest is payable on the refund; penalties must be proportionate to the breach, and Italy's decalogo (Art 185 quinquies) is the reference in the EU debate"
   },
   {
    "zh": "退税利息只在纳税人主动要求时才有；比例原则只适用于刑事责任",
    "en": "Interest on refunds arises only on request, and proportionality applies only to criminal sanctions"
   },
   {
    "zh": "税务机关迟延退税不影响任何责任，因此比例原则与退税无关",
    "en": "A late refund creates no liability, so proportionality is irrelevant to refunds"
   },
   {
    "zh": "固定罚款只要在法律中写明，就不需要比例性审查",
    "en": "A fixed penalty needs no proportionality review once it is written into the law"
   }
  ],
  "answer": 0,
  "solutionZh": "退税利息与比例原则是两条互相印证的规则：迟延退款既是实体责任，也使固定罚款的比例性抗辩更难成立；decalogo 是意大利 Art 185 quinquies 的十诫式罚款清单，被广泛援引为参照。要点：比例性审查针对的是罚款本身，而不是税务处理。",
  "solutionEn": "The two rules reinforce each other: a late refund is a substantive liability and weakens any proportionality defence on penalties; the decalogo is Italy's ten-commandment penalty list in Art 185 quinquies, widely cited as the reference. Takeaway: proportionality review targets the penalty, not the tax treatment."
 },
 {
  "id": "Q0320",
  "qid": "c07q20",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "correction",
   "voluntary-disclosure",
   "evidence",
   "DE"
  ],
  "source": "chapter",
  "stemZh": "一家德国零售商发现一张 2025 年的供应商发票金额有误并准备更正。下列做法正确的是？",
  "stemEn": "A German retailer finds an error on a 2025 supplier invoice and prepares to correct it. Which approach is correct?",
  "options": [
   {
    "zh": "出具明确引用并修改原发票的贷记单(§10 UStG)，证明原发票日期与差额，并尽快更正申报；主动披露通常比被查出后更正更有利，具体罚则按国内法(VERIFY)",
    "en": "Issue a credit note that amends and refers to the original invoice (§10 UStG), evidence the date of the original invoice and the difference, and correct the return promptly; voluntary disclosure is normally more favourable than a correction found by the authority, with the penalty scales set nationally (VERIFY)"
   },
   {
    "zh": "等税务机关查账时再一并处理，以免主动暴露问题",
    "en": "Wait for the audit so that nothing is disclosed voluntarily"
   },
   {
    "zh": "删除原发票并重新开具一张新发票，不保留任何记录",
    "en": "Delete the original invoice and re-issue a new one without keeping any record"
   },
   {
    "zh": "直接修改原发票上的税额而不留痕",
    "en": "Simply overwrite the VAT figure on the original invoice without any trace"
   }
  ],
  "answer": 0,
  "solutionZh": "更正必须同时具备形式与证据：依 Art 219，修改并明确引用原发票的贷记单即视为发票；原发票日期与差额必须可证明；随后在申报中体现差额。主动披露的优惠幅度按国内法规定，只能一般性表述为'审计前披露通常更有利'(VERIFY)。要点：篡改或销毁原发票是严重的证据问题，不能靠改数解决。",
  "solutionEn": "A correction needs both form and evidence: under Art 219 a credit note that amends and refers to the original invoice is an invoice; the date of the original invoice and the difference must be evidenced; the return is then adjusted. The benefit of voluntary disclosure is national and can only be stated generally (VERIFY). Takeaway: altering or destroying the original invoice is an evidential problem that re-dating cannot solve."
 },
 {
  "id": "Q0321",
  "qid": "c07v01-01",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 12,000.00 欧元、进项增值税 4,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 12,000.00 EUR and input VAT of 4,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "8,000.00",
    "en": "8,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 12,000.00 − 进项 4,000.00 = 8,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 12,000.00 − input 4,000.00 = 8,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0322",
  "qid": "c07v01-02",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 12,000.00 欧元、进项增值税 9,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 12,000.00 EUR and input VAT of 9,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 12,000.00 − 进项 9,000.00 = 3,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 12,000.00 − input 9,000.00 = 3,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0323",
  "qid": "c07v01-03",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 24,000.00 欧元、进项增值税 4,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 24,000.00 EUR and input VAT of 4,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "28,000.00",
    "en": "28,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 24,000.00 − 进项 4,000.00 = 20,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 24,000.00 − input 4,000.00 = 20,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0324",
  "qid": "c07v01-04",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 24,000.00 欧元、进项增值税 9,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 24,000.00 EUR and input VAT of 9,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "15,000.00",
    "en": "15,000.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "33,000.00",
    "en": "33,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 24,000.00 − 进项 9,000.00 = 15,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 24,000.00 − input 9,000.00 = 15,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0325",
  "qid": "c07v01-05",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 36,000.00 欧元、进项增值税 4,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 36,000.00 EUR and input VAT of 4,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "32,000.00",
    "en": "32,000.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 36,000.00 − 进项 4,000.00 = 32,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 36,000.00 − input 4,000.00 = 32,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0326",
  "qid": "c07v01-06",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 36,000.00 欧元、进项增值税 9,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 36,000.00 EUR and input VAT of 9,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "27,000.00",
    "en": "27,000.00"
   },
   {
    "zh": "36,000.00",
    "en": "36,000.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "45,000.00",
    "en": "45,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 36,000.00 − 进项 9,000.00 = 27,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 36,000.00 − input 9,000.00 = 27,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0327",
  "qid": "c07v01-07",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 48,000.00 欧元、进项增值税 4,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 48,000.00 EUR and input VAT of 4,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "44,000.00",
    "en": "44,000.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "52,000.00",
    "en": "52,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 48,000.00 − 进项 4,000.00 = 44,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 48,000.00 − input 4,000.00 = 44,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0328",
  "qid": "c07v01-08",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 48,000.00 欧元、进项增值税 9,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 48,000.00 EUR and input VAT of 9,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "39,000.00",
    "en": "39,000.00"
   },
   {
    "zh": "48,000.00",
    "en": "48,000.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "57,000.00",
    "en": "57,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 48,000.00 − 进项 9,000.00 = 39,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 48,000.00 − input 9,000.00 = 39,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0329",
  "qid": "c07v01-09",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 60,000.00 欧元、进项增值税 4,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 60,000.00 EUR and input VAT of 4,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "56,000.00",
    "en": "56,000.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "64,000.00",
    "en": "64,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 60,000.00 − 进项 4,000.00 = 56,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 60,000.00 − input 4,000.00 = 56,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0330",
  "qid": "c07v01-10",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "returns"
  ],
  "source": "variant",
  "stemZh": "某零售商的申报表显示销项增值税 60,000.00 欧元、进项增值税 9,000.00 欧元。该期应纳增值税是多少？",
  "stemEn": "A retailer's return shows output VAT of 60,000.00 EUR and input VAT of 9,000.00 EUR. What is the VAT payable for the period?",
  "options": [
   {
    "zh": "51,000.00",
    "en": "51,000.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "69,000.00",
    "en": "69,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应纳增值税 = 销项 60,000.00 − 进项 9,000.00 = 51,000.00 欧元。要点：进项超过销项时依 Art 183 由成员国选择退还或结转。",
  "solutionEn": "VAT payable = output 60,000.00 − input 9,000.00 = 51,000.00 EUR. Takeaway: where input exceeds output, Art 183 leaves refund or carry-forward to the Member State."
 },
 {
  "id": "Q0331",
  "qid": "c07v02-01",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 121.00 欧元，适用税率 21%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 121.00 EUR at 21%. What net price must the invoice show?",
  "options": [
   {
    "zh": "100.00",
    "en": "100.00"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   },
   {
    "zh": "25.41",
    "en": "25.41"
   },
   {
    "zh": "42.00",
    "en": "42.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 121.00 ÷ (1 + 21%) = 100.00 欧元；发票税额 = 121.00 − 100.00 = 21.00 欧元。要点：不得用含税价乘税率（会得到 25.41 欧元）。",
  "solutionEn": "Net price = 121.00 ÷ (1 + 21%) = 100.00 EUR; invoice VAT = 121.00 − 100.00 = 21.00 EUR. Takeaway: never multiply the gross price by the rate (that would give 25.41 EUR)."
 },
 {
  "id": "Q0332",
  "qid": "c07v02-02",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 121.00 欧元，适用税率 19%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 121.00 EUR at 19%. What net price must the invoice show?",
  "options": [
   {
    "zh": "101.68",
    "en": "101.68"
   },
   {
    "zh": "19.32",
    "en": "19.32"
   },
   {
    "zh": "22.99",
    "en": "22.99"
   },
   {
    "zh": "38.64",
    "en": "38.64"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 121.00 ÷ (1 + 19%) = 101.68 欧元；发票税额 = 121.00 − 101.68 = 19.32 欧元。要点：不得用含税价乘税率（会得到 22.99 欧元）。",
  "solutionEn": "Net price = 121.00 ÷ (1 + 19%) = 101.68 EUR; invoice VAT = 121.00 − 101.68 = 19.32 EUR. Takeaway: never multiply the gross price by the rate (that would give 22.99 EUR)."
 },
 {
  "id": "Q0333",
  "qid": "c07v02-03",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 238.00 欧元，适用税率 21%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 238.00 EUR at 21%. What net price must the invoice show?",
  "options": [
   {
    "zh": "196.69",
    "en": "196.69"
   },
   {
    "zh": "41.31",
    "en": "41.31"
   },
   {
    "zh": "49.98",
    "en": "49.98"
   },
   {
    "zh": "82.62",
    "en": "82.62"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 238.00 ÷ (1 + 21%) = 196.69 欧元；发票税额 = 238.00 − 196.69 = 41.31 欧元。要点：不得用含税价乘税率（会得到 49.98 欧元）。",
  "solutionEn": "Net price = 238.00 ÷ (1 + 21%) = 196.69 EUR; invoice VAT = 238.00 − 196.69 = 41.31 EUR. Takeaway: never multiply the gross price by the rate (that would give 49.98 EUR)."
 },
 {
  "id": "Q0334",
  "qid": "c07v02-04",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 238.00 欧元，适用税率 19%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 238.00 EUR at 19%. What net price must the invoice show?",
  "options": [
   {
    "zh": "200.00",
    "en": "200.00"
   },
   {
    "zh": "38.00",
    "en": "38.00"
   },
   {
    "zh": "45.22",
    "en": "45.22"
   },
   {
    "zh": "76.00",
    "en": "76.00"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 238.00 ÷ (1 + 19%) = 200.00 欧元；发票税额 = 238.00 − 200.00 = 38.00 欧元。要点：不得用含税价乘税率（会得到 45.22 欧元）。",
  "solutionEn": "Net price = 238.00 ÷ (1 + 19%) = 200.00 EUR; invoice VAT = 238.00 − 200.00 = 38.00 EUR. Takeaway: never multiply the gross price by the rate (that would give 45.22 EUR)."
 },
 {
  "id": "Q0335",
  "qid": "c07v02-05",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 495.00 欧元，适用税率 21%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 495.00 EUR at 21%. What net price must the invoice show?",
  "options": [
   {
    "zh": "409.09",
    "en": "409.09"
   },
   {
    "zh": "85.91",
    "en": "85.91"
   },
   {
    "zh": "103.95",
    "en": "103.95"
   },
   {
    "zh": "171.82",
    "en": "171.82"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 495.00 ÷ (1 + 21%) = 409.09 欧元；发票税额 = 495.00 − 409.09 = 85.91 欧元。要点：不得用含税价乘税率（会得到 103.95 欧元）。",
  "solutionEn": "Net price = 495.00 ÷ (1 + 21%) = 409.09 EUR; invoice VAT = 495.00 − 409.09 = 85.91 EUR. Takeaway: never multiply the gross price by the rate (that would give 103.95 EUR)."
 },
 {
  "id": "Q0336",
  "qid": "c07v02-06",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 495.00 欧元，适用税率 19%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 495.00 EUR at 19%. What net price must the invoice show?",
  "options": [
   {
    "zh": "415.97",
    "en": "415.97"
   },
   {
    "zh": "79.03",
    "en": "79.03"
   },
   {
    "zh": "94.05",
    "en": "94.05"
   },
   {
    "zh": "158.06",
    "en": "158.06"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 495.00 ÷ (1 + 19%) = 415.97 欧元；发票税额 = 495.00 − 415.97 = 79.03 欧元。要点：不得用含税价乘税率（会得到 94.05 欧元）。",
  "solutionEn": "Net price = 495.00 ÷ (1 + 19%) = 415.97 EUR; invoice VAT = 495.00 − 415.97 = 79.03 EUR. Takeaway: never multiply the gross price by the rate (that would give 94.05 EUR)."
 },
 {
  "id": "Q0337",
  "qid": "c07v02-07",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 1,240.00 欧元，适用税率 21%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 1,240.00 EUR at 21%. What net price must the invoice show?",
  "options": [
   {
    "zh": "1,024.79",
    "en": "1,024.79"
   },
   {
    "zh": "215.21",
    "en": "215.21"
   },
   {
    "zh": "260.40",
    "en": "260.40"
   },
   {
    "zh": "430.42",
    "en": "430.42"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 1,240.00 ÷ (1 + 21%) = 1,024.79 欧元；发票税额 = 1,240.00 − 1,024.79 = 215.21 欧元。要点：不得用含税价乘税率（会得到 260.40 欧元）。",
  "solutionEn": "Net price = 1,240.00 ÷ (1 + 21%) = 1,024.79 EUR; invoice VAT = 1,240.00 − 1,024.79 = 215.21 EUR. Takeaway: never multiply the gross price by the rate (that would give 260.40 EUR)."
 },
 {
  "id": "Q0338",
  "qid": "c07v02-08",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 1,240.00 欧元，适用税率 19%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 1,240.00 EUR at 19%. What net price must the invoice show?",
  "options": [
   {
    "zh": "1,042.02",
    "en": "1,042.02"
   },
   {
    "zh": "197.98",
    "en": "197.98"
   },
   {
    "zh": "235.60",
    "en": "235.60"
   },
   {
    "zh": "395.96",
    "en": "395.96"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 1,240.00 ÷ (1 + 19%) = 1,042.02 欧元；发票税额 = 1,240.00 − 1,042.02 = 197.98 欧元。要点：不得用含税价乘税率（会得到 235.60 欧元）。",
  "solutionEn": "Net price = 1,240.00 ÷ (1 + 19%) = 1,042.02 EUR; invoice VAT = 1,240.00 − 1,042.02 = 197.98 EUR. Takeaway: never multiply the gross price by the rate (that would give 235.60 EUR)."
 },
 {
  "id": "Q0339",
  "qid": "c07v02-09",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 2,000.00 欧元，适用税率 21%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 2,000.00 EUR at 21%. What net price must the invoice show?",
  "options": [
   {
    "zh": "1,652.89",
    "en": "1,652.89"
   },
   {
    "zh": "347.11",
    "en": "347.11"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   },
   {
    "zh": "694.22",
    "en": "694.22"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 2,000.00 ÷ (1 + 21%) = 1,652.89 欧元；发票税额 = 2,000.00 − 1,652.89 = 347.11 欧元。要点：不得用含税价乘税率（会得到 420.00 欧元）。",
  "solutionEn": "Net price = 2,000.00 ÷ (1 + 21%) = 1,652.89 EUR; invoice VAT = 2,000.00 − 1,652.89 = 347.11 EUR. Takeaway: never multiply the gross price by the rate (that would give 420.00 EUR)."
 },
 {
  "id": "Q0340",
  "qid": "c07v02-10",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "rounding",
   "invoice"
  ],
  "source": "variant",
  "stemZh": "一件商品的含税零售价为 2,000.00 欧元，适用税率 19%。发票上应列示的不含税价是多少？",
  "stemEn": "A retail item is sold at a VAT-inclusive price of 2,000.00 EUR at 19%. What net price must the invoice show?",
  "options": [
   {
    "zh": "1,680.67",
    "en": "1,680.67"
   },
   {
    "zh": "319.33",
    "en": "319.33"
   },
   {
    "zh": "380.00",
    "en": "380.00"
   },
   {
    "zh": "638.66",
    "en": "638.66"
   }
  ],
  "answer": 0,
  "solutionZh": "不含税价 = 2,000.00 ÷ (1 + 19%) = 1,680.67 欧元；发票税额 = 2,000.00 − 1,680.67 = 319.33 欧元。要点：不得用含税价乘税率（会得到 380.00 欧元）。",
  "solutionEn": "Net price = 2,000.00 ÷ (1 + 19%) = 1,680.67 EUR; invoice VAT = 2,000.00 − 1,680.67 = 319.33 EUR. Takeaway: never multiply the gross price by the rate (that would give 380.00 EUR)."
 },
 {
  "id": "Q0341",
  "qid": "c07v03-01",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 05.04.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 05.04.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "04.06.2026",
    "en": "04.06.2026"
   },
   {
    "zh": "05.05.2026",
    "en": "05.05.2026"
   },
   {
    "zh": "04.07.2026",
    "en": "04.07.2026"
   },
   {
    "zh": "03.08.2026",
    "en": "03.08.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 05.04.2026 起算 60 日，退税最迟应于 04.06.2026 完成。要点：30 日、90 日与 120 日分别为 05.05.2026、04.07.2026、03.08.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 05.04.2026 expire on 04.06.2026. Takeaway: 30, 90 and 120 days give 05.05.2026, 04.07.2026 and 03.08.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0342",
  "qid": "c07v03-02",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 05.07.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 05.07.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "03.09.2026",
    "en": "03.09.2026"
   },
   {
    "zh": "04.08.2026",
    "en": "04.08.2026"
   },
   {
    "zh": "03.10.2026",
    "en": "03.10.2026"
   },
   {
    "zh": "02.11.2026",
    "en": "02.11.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 05.07.2026 起算 60 日，退税最迟应于 03.09.2026 完成。要点：30 日、90 日与 120 日分别为 04.08.2026、03.10.2026、02.11.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 05.07.2026 expire on 03.09.2026. Takeaway: 30, 90 and 120 days give 04.08.2026, 03.10.2026 and 02.11.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0343",
  "qid": "c07v03-03",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 12.04.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 12.04.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "11.06.2026",
    "en": "11.06.2026"
   },
   {
    "zh": "12.05.2026",
    "en": "12.05.2026"
   },
   {
    "zh": "11.07.2026",
    "en": "11.07.2026"
   },
   {
    "zh": "10.08.2026",
    "en": "10.08.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 12.04.2026 起算 60 日，退税最迟应于 11.06.2026 完成。要点：30 日、90 日与 120 日分别为 12.05.2026、11.07.2026、10.08.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 12.04.2026 expire on 11.06.2026. Takeaway: 30, 90 and 120 days give 12.05.2026, 11.07.2026 and 10.08.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0344",
  "qid": "c07v03-04",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 12.07.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 12.07.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "10.09.2026",
    "en": "10.09.2026"
   },
   {
    "zh": "11.08.2026",
    "en": "11.08.2026"
   },
   {
    "zh": "10.10.2026",
    "en": "10.10.2026"
   },
   {
    "zh": "09.11.2026",
    "en": "09.11.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 12.07.2026 起算 60 日，退税最迟应于 10.09.2026 完成。要点：30 日、90 日与 120 日分别为 11.08.2026、10.10.2026、09.11.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 12.07.2026 expire on 10.09.2026. Takeaway: 30, 90 and 120 days give 11.08.2026, 10.10.2026 and 09.11.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0345",
  "qid": "c07v03-05",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 19.04.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 19.04.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "18.06.2026",
    "en": "18.06.2026"
   },
   {
    "zh": "19.05.2026",
    "en": "19.05.2026"
   },
   {
    "zh": "18.07.2026",
    "en": "18.07.2026"
   },
   {
    "zh": "17.08.2026",
    "en": "17.08.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 19.04.2026 起算 60 日，退税最迟应于 18.06.2026 完成。要点：30 日、90 日与 120 日分别为 19.05.2026、18.07.2026、17.08.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 19.04.2026 expire on 18.06.2026. Takeaway: 30, 90 and 120 days give 19.05.2026, 18.07.2026 and 17.08.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0346",
  "qid": "c07v03-06",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 19.07.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 19.07.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "17.09.2026",
    "en": "17.09.2026"
   },
   {
    "zh": "18.08.2026",
    "en": "18.08.2026"
   },
   {
    "zh": "17.10.2026",
    "en": "17.10.2026"
   },
   {
    "zh": "16.11.2026",
    "en": "16.11.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 19.07.2026 起算 60 日，退税最迟应于 17.09.2026 完成。要点：30 日、90 日与 120 日分别为 18.08.2026、17.10.2026、16.11.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 19.07.2026 expire on 17.09.2026. Takeaway: 30, 90 and 120 days give 18.08.2026, 17.10.2026 and 16.11.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0347",
  "qid": "c07v03-07",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 26.04.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 26.04.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "25.06.2026",
    "en": "25.06.2026"
   },
   {
    "zh": "26.05.2026",
    "en": "26.05.2026"
   },
   {
    "zh": "25.07.2026",
    "en": "25.07.2026"
   },
   {
    "zh": "24.08.2026",
    "en": "24.08.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 26.04.2026 起算 60 日，退税最迟应于 25.06.2026 完成。要点：30 日、90 日与 120 日分别为 26.05.2026、25.07.2026、24.08.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 26.04.2026 expire on 25.06.2026. Takeaway: 30, 90 and 120 days give 26.05.2026, 25.07.2026 and 24.08.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0348",
  "qid": "c07v03-08",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 26.07.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 26.07.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "24.09.2026",
    "en": "24.09.2026"
   },
   {
    "zh": "25.08.2026",
    "en": "25.08.2026"
   },
   {
    "zh": "24.10.2026",
    "en": "24.10.2026"
   },
   {
    "zh": "23.11.2026",
    "en": "23.11.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 26.07.2026 起算 60 日，退税最迟应于 24.09.2026 完成。要点：30 日、90 日与 120 日分别为 25.08.2026、24.10.2026、23.11.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 26.07.2026 expire on 24.09.2026. Takeaway: 30, 90 and 120 days give 25.08.2026, 24.10.2026 and 23.11.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0349",
  "qid": "c07v03-09",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 03.04.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 03.04.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "02.06.2026",
    "en": "02.06.2026"
   },
   {
    "zh": "03.05.2026",
    "en": "03.05.2026"
   },
   {
    "zh": "02.07.2026",
    "en": "02.07.2026"
   },
   {
    "zh": "01.08.2026",
    "en": "01.08.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 03.04.2026 起算 60 日，退税最迟应于 02.06.2026 完成。要点：30 日、90 日与 120 日分别为 03.05.2026、02.07.2026、01.08.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 03.04.2026 expire on 02.06.2026. Takeaway: 30, 90 and 120 days give 03.05.2026, 02.07.2026 and 01.08.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0350",
  "qid": "c07v03-10",
  "chapter": 7,
  "chapterTitle": "申报、缴纳、退税与差错更正",
  "chapterTitleEn": "Returns, Payment, Refunds and Correction of Errors",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "refund"
  ],
  "source": "variant",
  "stemZh": "退税申请于 03.07.2026 提交；按 60 日规则(以申请日与申报期结束日之较晚者为起算日，本题以申请日起算)，退税最迟应于哪一天完成？",
  "stemEn": "A refund request is submitted on 03.07.2026. Under the 60-day rule (starting from the later of the request date and the end of the return period; here the request date governs), by which date must the refund be made?",
  "options": [
   {
    "zh": "01.09.2026",
    "en": "01.09.2026"
   },
   {
    "zh": "02.08.2026",
    "en": "02.08.2026"
   },
   {
    "zh": "01.10.2026",
    "en": "01.10.2026"
   },
   {
    "zh": "31.10.2026",
    "en": "31.10.2026"
   }
  ],
  "answer": 0,
  "solutionZh": "自 03.07.2026 起算 60 日，退税最迟应于 01.09.2026 完成。要点：30 日、90 日与 120 日分别为 02.08.2026、01.10.2026、31.10.2026，是常见的干扰项；60 日是完成退款的期限。",
  "solutionEn": "Sixty days from 03.07.2026 expire on 01.09.2026. Takeaway: 30, 90 and 120 days give 02.08.2026, 01.10.2026 and 31.10.2026 and are the usual distractors; 60 days is the deadline for completing the refund."
 },
 {
  "id": "Q0351",
  "qid": "c08q01",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "b2b-services",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时的咨询公司向德国客户开具不含税 10,000.00 欧元的服务发票。德国客户必须自行评估的增值税是多少？",
  "stemEn": "A Belgian consultancy invoices a German customer for services of EUR 10,000.00 net. Which VAT must the German customer self-assess?",
  "options": [
   {
    "zh": "1,900.00 欧元（10,000.00 × 19%），并可在德国申报表中抵扣",
    "en": "EUR 1,900.00 (10,000.00 x 19%), deductible in the German return"
   },
   {
    "zh": "2,100.00 欧元（10,000.00 × 21%），因为服务供应商在比利时",
    "en": "EUR 2,100.00 (10,000.00 x 21%), because the supplier is in Belgium"
   },
   {
    "zh": "0.00 欧元，因为欧盟内部服务一律免税",
    "en": "EUR 0.00, because intra-EU services are always exempt"
   },
   {
    "zh": "1,000.00 欧元，即发票金额的 10%",
    "en": "EUR 1,000.00, i.e. 10% of the invoice value"
   }
  ],
  "answer": 0,
  "solutionZh": "服务提供给德国纳税人，属 Art 196 的服务情形：供应商发票不加税，德国客户按其所在国税率 19% 自评 10,000.00 × 19% = 1,900.00 欧元，并在同一张申报表中作为进项税抵扣。要点：税率取客户国，不取供应商国。",
  "solutionEn": "The services go to a German taxable person, so the service limb of Art 196 applies: the invoice carries no VAT and the German customer self-assesses 10,000.00 x 19% = EUR 1,900.00, deducting it as input VAT in the same return. Takeaway: the rate follows the customer's country, not the supplier's."
 },
 {
  "id": "Q0352",
  "qid": "c08q02",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "b2b-services",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "荷兰供应商向法国纳税人提供不含税 8,000.00 欧元的服务。法国客户须自行评估的增值税是多少？",
  "stemEn": "A Dutch supplier provides services of EUR 8,000.00 net to a taxable person in France. Which VAT must the French customer self-assess?",
  "options": [
   {
    "zh": "1,600.00 欧元（8,000.00 × 20%）",
    "en": "EUR 1,600.00 (8,000.00 x 20%)"
   },
   {
    "zh": "1,680.00 欧元（8,000.00 × 21%）",
    "en": "EUR 1,680.00 (8,000.00 x 21%)"
   },
   {
    "zh": "1,920.00 欧元（8,000.00 × 24%）",
    "en": "EUR 1,920.00 (8,000.00 x 24%)"
   },
   {
    "zh": "0.00 欧元，客户不必申报",
    "en": "EUR 0.00, the customer files nothing"
   }
  ],
  "answer": 0,
  "solutionZh": "目的地是法国，税率 20%，自评 8,000.00 × 20% = 1,600.00 欧元。1,680.00 是把供应商国（荷兰 21%）的税率误用于客户，1,920.00 是爱沙尼亚的 24%。",
  "solutionEn": "The destination is France, so the rate is 20%: 8,000.00 x 20% = EUR 1,600.00. EUR 1,680.00 wrongly uses the supplier's Dutch 21%; EUR 1,920.00 is Estonia's 24%."
 },
 {
  "id": "Q0353",
  "qid": "c08q03",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-194",
   "non-eu-customer",
   "case"
  ],
  "source": "chapter",
  "stemZh": "西班牙的电子零售商向一位瑞士（欧盟外）增值税纳税人提供不含税 5,000.00 欧元的咨询服务。该瑞士客户如何处理？",
  "stemEn": "A Spanish e-retailer provides consultancy services of EUR 5,000.00 net to a Swiss (non-EU) VAT-registered customer. How does the Swiss customer treat this?",
  "options": [
   {
    "zh": "适用 Art 194：西班牙供应商发票不加税，瑞士客户按瑞士规则自行评估",
    "en": "Art 194 applies: the Spanish invoice carries no VAT and the Swiss customer self-assesses under Swiss rules"
   },
   {
    "zh": "西班牙供应商按 21% 开票 1,050.00 欧元",
    "en": "The Spanish supplier charges 21%, i.e. EUR 1,050.00"
   },
   {
    "zh": "不产生任何增值税，因为服务出口到欧盟外",
    "en": "No VAT arises at all, because the services are exported outside the EU"
   },
   {
    "zh": "瑞士客户按西班牙 21% 自评 1,050.00 欧元",
    "en": "The Swiss customer self-assesses Spanish 21%, i.e. EUR 1,050.00"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 194 适用于「欧盟成员国供应商向欧盟外纳税人提供的服务」：供应商发票不加税，纳税义务按客户所在国的法律由客户自行评估。金额由瑞士法决定，不在本课程六国税率范围内。",
  "solutionEn": "Art 194 covers services supplied by a taxable person in an EU Member State to a taxable person established outside the EU: the invoice carries no VAT and the customer assesses the tax under its own national law. The amount follows Swiss rules and is outside the six national rates of this course."
 },
 {
  "id": "Q0354",
  "qid": "c08q04",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "b2c-boundary",
   "trap",
   "oss"
  ],
  "source": "chapter",
  "stemZh": "一位居住在德国的私人消费者向一家比利时公司购买 500.00 欧元的翻译服务。哪种处理是正确的？",
  "stemEn": "A private consumer living in Germany buys a translation service worth EUR 500.00 from a Belgian company. Which treatment is correct?",
  "options": [
   {
    "zh": "不适用逆向征税：客户不是纳税人，适用 B2C 规则，由供应商通过 OSS 申报",
    "en": "No reverse charge: the customer is not a taxable person, so the B2C rules apply and the supplier reports through OSS"
   },
   {
    "zh": "德国消费者自行评估 19%，即 95.00 欧元",
    "en": "The German consumer self-assesses 19%, i.e. EUR 95.00"
   },
   {
    "zh": "比利时供应商按 21% 开票 105.00 欧元",
    "en": "The Belgian supplier charges 21%, i.e. EUR 105.00"
   },
   {
    "zh": "德国消费者自行评估，但税率用供应商国的 21%",
    "en": "The German consumer self-assesses, but at the supplier's 21% rate"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 196 的前提之一是客户为纳税人。私人消费者不是纳税人，逆向征税不适用；服务适用 B2C 规则（Art 45），由供应商通过 OSS 在客户国申报 19%。要点：先问「客户是谁」，再问「适用哪条规则」。",
  "solutionEn": "One element of Art 196 is that the customer is a taxable person. A private consumer is not, so the reverse charge does not apply; the B2C rules (Art 45) apply and the supplier reports 19% through OSS in the customer's country. Takeaway: first identify who the customer is, then pick the rule."
 },
 {
  "id": "Q0355",
  "qid": "c08q05",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-199",
   "construction-works",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家法国建筑公司为德国客户的一项建筑工程提供不含税 100,000.00 欧元的服务。谁承担德国增值税，金额多少？",
  "stemEn": "A French construction company provides construction works of EUR 100,000.00 net for a German customer. Who bears the German VAT, and how much is it?",
  "options": [
   {
    "zh": "德国客户自评 19,000.00 欧元（100,000.00 × 19%），依据 Art 199",
    "en": "The German customer self-assesses EUR 19,000.00 (100,000.00 x 19%) under Art 199"
   },
   {
    "zh": "法国供应商按 20% 开票 20,000.00 欧元",
    "en": "The French supplier charges 20%, i.e. EUR 20,000.00"
   },
   {
    "zh": "双方均不承担增值税",
    "en": "Neither party bears any VAT"
   },
   {
    "zh": "德国客户自评 2,000.00 欧元，仅为金额的 2%",
    "en": "The German customer self-assesses EUR 2,000.00, i.e. 2% of the amount"
   }
  ],
  "answer": 0,
  "solutionZh": "建筑工程（Bauleistungen）属于 Art 199 的逆向征税情形，成员国可以规定；德国即依此处理。德国客户按 19% 自评 100,000.00 × 19% = 19,000.00 欧元并可抵扣。法国供应商发票不加税。",
  "solutionEn": "Construction works (Bauleistungen) fall within the Art 199 reverse charge, which Member States must apply; Germany does so. The German customer self-assesses 100,000.00 x 19% = EUR 19,000.00 and may deduct it. The French invoice carries no VAT."
 },
 {
  "id": "Q0356",
  "qid": "c08q06",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-199",
   "utilities",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商向其荷兰营业场所供应不含税 50,000.00 欧元的电力。该笔交易的增值税处理是什么？",
  "stemEn": "A Dutch retailer is supplied with electricity of EUR 50,000.00 net for its Dutch business premises. How is the VAT handled?",
  "options": [
   {
    "zh": "适用 Art 199 逆向征税：客户自评 10,500.00 欧元（50,000.00 × 21%）",
    "en": "Art 199 reverse charge: the customer self-assesses EUR 10,500.00 (50,000.00 x 21%)"
   },
   {
    "zh": "免税，因为电力属于公共事业",
    "en": "Exempt, because electricity is a public utility"
   },
   {
    "zh": "客户自评 9,000.00 欧元（50,000.00 × 18%）",
    "en": "The customer self-assesses EUR 9,000.00 (50,000.00 x 18%)"
   },
   {
    "zh": "由电力供应商按 21% 开票 10,500.00 欧元",
    "en": "The electricity supplier charges 21%, i.e. EUR 10,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "天然气、电力、水与热/冷能的供应属于 Art 199 的逆向征税情形。在荷兰，客户（此处是零售商的用电合同对方）自行评估并抵扣 50,000.00 × 21% = 10,500.00 欧元。增值税并未消失，只是从供应方转移到客户。",
  "solutionEn": "Supplies of gas, electricity, water and heating/cooling are within the Art 199 reverse charge. In the Netherlands the customer self-assesses and deducts 50,000.00 x 21% = EUR 10,500.00. The VAT has not disappeared; it has moved from the supplier to the customer."
 },
 {
  "id": "Q0357",
  "qid": "c08q07",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "art-196",
   "domestic-b2b",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一家比利时制造商向另一家比利时纳税人供应不含税 20,000.00 欧元的设备。谁是这笔增值税的纳税义务人，金额多少？",
  "stemEn": "A Belgian manufacturer supplies equipment of EUR 20,000.00 net to another Belgian taxable person. Who is the taxpayer on this VAT, and how much is it?",
  "options": [
   {
    "zh": "比利时客户自评 4,200.00 欧元（20,000.00 × 21%），依据 Art 196 的国内 B2B 条款",
    "en": "The Belgian customer self-assesses EUR 4,200.00 (20,000.00 x 21%) under the domestic B2B limb of Art 196"
   },
   {
    "zh": "制造商按 21% 开票 4,200.00 欧元并向税务机关缴纳",
    "en": "The manufacturer charges 21%, i.e. EUR 4,200.00, and remits it to the tax office"
   },
   {
    "zh": "不征收增值税，因为双方在同一成员国",
    "en": "No VAT is charged, because both parties are in the same Member State"
   },
   {
    "zh": "制造商按 6% 的低税率开票 1,200.00 欧元",
    "en": "The manufacturer charges the 6% reduced rate, i.e. EUR 1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 196 的第一项覆盖「同一成员国内的 B2B 货物与服务」，且成员国必须规定。比利时客户因此自评 20,000.00 × 21% = 4,200.00 欧元并抵扣；制造商发票不加税。「同一成员国」不等于免税。",
  "solutionEn": "The first limb of Art 196 covers domestic B2B supplies of goods and services, and Member States must apply it. The Belgian customer self-assesses 20,000.00 x 21% = EUR 4,200.00 and deducts it; the manufacturer's invoice carries no VAT. Being in the same Member State is not an exemption."
 },
 {
  "id": "Q0358",
  "qid": "c08q08",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "art-194",
   "non-eu-customer",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司向瑞士（欧盟外）的增值税纳税人提供咨询费 12,000.00 欧元（不含税）。正确的处理是什么？",
  "stemEn": "A German company supplies consultancy to a Swiss (non-EU) VAT-registered customer for EUR 12,000.00 net. What is the correct treatment?",
  "options": [
   {
    "zh": "德国发票不加税并注明反向征税；瑞士客户按瑞士法自行评估",
    "en": "The German invoice carries no VAT and states the reverse charge; the Swiss customer self-assesses under Swiss law"
   },
   {
    "zh": "德国供应商按 19% 开票 2,280.00 欧元",
    "en": "The German supplier charges 19%, i.e. EUR 2,280.00"
   },
   {
    "zh": "德国供应商代客户按瑞士税率开票",
    "en": "The German supplier charges Swiss VAT on behalf of the customer"
   },
   {
    "zh": "不产生增值税，因为服务出口到欧盟外",
    "en": "No VAT arises, because the services are exported outside the EU"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 194 适用于欧盟成员国纳税人向欧盟外纳税人提供的服务。德国供应商发票不加税，纳税义务落在瑞士客户身上，由其按瑞士法律评估。注意：这不是 Art 196（Art 196 的服务条款要求客户是「另一成员国」的纳税人）。",
  "solutionEn": "Art 194 applies to services supplied by a taxable person in an EU Member State to a taxable person outside the EU. The German invoice carries no VAT and the tax is borne by the Swiss customer under Swiss law. Note this is not Art 196: the service limb of Art 196 requires the customer to be in another Member State."
 },
 {
  "id": "Q0359",
  "qid": "c08q09",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "art-179",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司从美国供应商处取得不含税 20,000.00 欧元的咨询服务，用于德国业务。德国公司应如何处理？",
  "stemEn": "A German company obtains consultancy services of EUR 20,000.00 net from a US supplier for its German business. What must the German company do?",
  "options": [
   {
    "zh": "自评德国增值税 3,800.00 欧元（20,000.00 × 19%），在下一期申报中申报并作为进项税抵扣",
    "en": "Self-assess German VAT of EUR 3,800.00 (20,000.00 x 19%), declare it in the following return and deduct it as input VAT"
   },
   {
    "zh": "不承担任何义务，因为服务来自欧盟外",
    "en": "Nothing, because the services come from outside the EU"
   },
   {
    "zh": "按 24% 自评 4,800.00 欧元",
    "en": "Self-assess 24%, i.e. EUR 4,800.00"
   },
   {
    "zh": "由美国供应商在德国登记后开票 3,800.00 欧元",
    "en": "The US supplier registers in Germany and invoices EUR 3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "从欧盟外取得、并用于德国业务的服务，属于欧盟内取得的服务：按 Art 178-179 由德国客户自评，自评额 20,000.00 × 19% = 3,800.00 欧元，在取得所属期间的申报表中申报并抵扣。要点：客户必须在德国有增值税登记，且该服务在德国「应税」。",
  "solutionEn": "Services imported from outside the EU and used in the German business are an intra-EU acquisition of services: under Arts 178-179 the German customer self-assesses 20,000.00 x 19% = EUR 3,800.00 in the return for the period of the acquisition and deducts it. Takeaway: the customer must be registered in Germany and the service must be taxable there."
 },
 {
  "id": "Q0360",
  "qid": "c08q10",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "chapter",
  "stemZh": "三段服务链：德国供应商（19%）向荷兰中间商（21%）提供不含税 30,000.00 欧元的服务，荷兰中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？荷兰中间商的自评税额是多少？",
  "stemEn": "A three-party service chain: a German supplier (19%) provides services of EUR 30,000.00 net to a Dutch intermediary (21%), who resells them at the same amount to a French customer (20%). How much VAT must the French customer self-assess, and how much does the Dutch intermediary self-assess?",
  "options": [
   {
    "zh": "法国客户自评 6,000.00 欧元（30,000.00 × 20%）；荷兰中间商自评 6,300.00 欧元（30,000.00 × 21%）并可抵扣",
    "en": "The French customer self-assesses EUR 6,000.00 (30,000.00 x 20%); the Dutch intermediary self-assesses EUR 6,300.00 (30,000.00 x 21%) and deducts it"
   },
   {
    "zh": "法国客户自评 6,300.00 欧元（21%）；荷兰中间商自评 5,700.00 欧元（19%）",
    "en": "The French customer self-assesses EUR 6,300.00 (21%); the Dutch intermediary self-assesses EUR 5,700.00 (19%)"
   },
   {
    "zh": "两者均为 0，因为中间商只是过手",
    "en": "Both are zero, because the intermediary only passes the service on"
   },
   {
    "zh": "两者均按 20% 合计自评 12,000.00 欧元",
    "en": "Both self-assess 20% on a combined EUR 12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "链条分两段：德国→荷兰是欧盟内服务供应，荷兰中间商按 21% 自评 6,300.00 欧元并抵扣；荷兰→法国是另一段欧盟内服务供应，法国客户按 20% 自评 6,000.00 欧元。中间商在荷兰的申报表上净额为零。要点：每段交易各自触发一次反向征税，税率各取该段的客户国。",
  "solutionEn": "The chain has two legs. Germany to the Netherlands is an intra-EU supply of services, so the Dutch intermediary self-assesses 30,000.00 x 21% = EUR 6,300.00 and deducts it. The Netherlands to France is a second intra-EU supply, so the French customer self-assesses 30,000.00 x 20% = EUR 6,000.00. The intermediary's Dutch return nets to zero. Takeaway: each leg triggers its own reverse charge at its own customer-country rate."
 },
 {
  "id": "Q0361",
  "qid": "c08q11",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "简化链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 30,000.00 欧元的服务，荷兰中间商再卖给同在荷兰的荷兰客户（21%）。荷兰共产生多少增值税？",
  "stemEn": "Simplified chain: a German supplier (19%) provides services of EUR 30,000.00 net to a Dutch intermediary (21%), who sells them on to a customer also in the Netherlands (21%). How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "12,600.00 欧元：中间商取得时自评 6,300.00 欧元，向荷兰客户开票 6,300.00 欧元",
    "en": "EUR 12,600.00: the intermediary self-assesses EUR 6,300.00 on the acquisition and charges EUR 6,300.00 on the onward sale"
   },
   {
    "zh": "6,300.00 欧元，只征一次",
    "en": "EUR 6,300.00, charged once only"
   },
   {
    "zh": "0.00 欧元，货物未跨越边境",
    "en": "EUR 0.00, because the goods do not cross a border"
   },
   {
    "zh": "9,600.00 欧元（30,000.00 × 32%）",
    "en": "EUR 9,600.00 (30,000.00 x 32%)"
   }
  ],
  "answer": 0,
  "solutionZh": "这是经典陷阱：同一金额在同一个成员国被征了两次税。荷兰中间商从德国取得服务时按 21% 自评 6,300.00 欧元；再向荷兰客户销售属荷兰国内供应，另加 21% 即 6,300.00 欧元。合计 12,600.00 欧元，但中间商可抵扣第一笔 6,300.00 欧元，最终负担仍在客户。",
  "solutionEn": "This is the classic trap: the same amount is taxed twice in one Member State. The Dutch intermediary self-assesses 30,000.00 x 21% = EUR 6,300.00 on the acquisition from Germany, and then charges Dutch VAT of 21% on the onward sale, another EUR 6,300.00. The total arising in the Netherlands is EUR 12,600.00, but the intermediary deducts the first EUR 6,300.00, so the final burden still sits with the customer."
 },
 {
  "id": "Q0362",
  "qid": "c08q12",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "chapter",
  "stemZh": "比利时的一个中间商向法国客户供应一批软件许可。合同分两段：荷兰供应商（21%）→ 比利时中间商（21%）→ 法国客户（20%），三段合同的不含税金额都是 40,000.00 欧元。法国客户与比利时中间商各自的自评税额是多少？",
  "stemEn": "A Belgian intermediary licenses software to a French customer through a two-leg chain: a Dutch supplier (21%) to the Belgian intermediary (21%) to the French customer (20%), all three contracts for EUR 40,000.00 net. Which VAT does each of the Belgian intermediary and the French customer self-assess?",
  "options": [
   {
    "zh": "比利时中间商自评 8,400.00 欧元（21%）；法国客户自评 8,000.00 欧元（20%）",
    "en": "The Belgian intermediary self-assesses EUR 8,400.00 (21%); the French customer self-assesses EUR 8,000.00 (20%)"
   },
   {
    "zh": "比利时中间商自评 8,000.00 欧元（20%）；法国客户自评 8,400.00 欧元（21%）",
    "en": "The Belgian intermediary self-assesses EUR 8,000.00 (20%); the French customer self-assesses EUR 8,400.00 (21%)"
   },
   {
    "zh": "两者均为 8,400.00 欧元",
    "en": "Both self-assess EUR 8,400.00"
   },
   {
    "zh": "两者均为 0.00 欧元，只有荷兰供应商申报",
    "en": "Both are EUR 0.00; only the Dutch supplier reports"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段都是一次独立的 B2B 跨境服务供应：荷兰→比利时使比利时中间商自评 40,000.00 × 21% = 8,400.00 欧元并抵扣；比利时→法国使法国客户自评 40,000.00 × 20% = 8,000.00 欧元。中间商的净额为零，税率分别取各自客户国的税率。",
  "solutionEn": "Each leg is a separate cross-border B2B supply of services: the Netherlands to Belgium makes the Belgian intermediary self-assess 40,000.00 x 21% = EUR 8,400.00 and deduct it; Belgium to France makes the French customer self-assess 40,000.00 x 20% = EUR 8,000.00. The intermediary nets to zero, and each rate follows its own customer country."
 },
 {
  "id": "Q0363",
  "qid": "c08q13",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "荷兰供应商（21%）没有适用逆向征税，而是按 21% 向德国客户（19%）开具了不含税 10,000.00 欧元的服务发票。客户多付了多少？这笔钱能否在德国抵扣？",
  "stemEn": "A Dutch supplier (21%) fails to apply the reverse charge and invoices a German customer (19%) for services of EUR 10,000.00 net, charging 21%. How much has the customer overpaid, and can that amount be deducted in Germany?",
  "options": [
   {
    "zh": "多付 200.00 欧元（2,100.00 − 1,900.00），且不能在德国抵扣",
    "en": "EUR 200.00 (2,100.00 - 1,900.00), and it cannot be deducted in Germany"
   },
   {
    "zh": "多付 2,100.00 欧元，全部都不能抵扣",
    "en": "EUR 2,100.00, none of it deductible"
   },
   {
    "zh": "没有多付，德国客户本来就该付 2,100.00 欧元",
    "en": "No overpayment: the German customer owed EUR 2,100.00 anyway"
   },
   {
    "zh": "多付 100.00 欧元，因为只差 1 个百分点",
    "en": "EUR 100.00, because the rates differ by only one percentage point"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加税 10,000.00 × 21% = 2,100.00 欧元，正确应为 10,000.00 × 19% = 1,900.00 欧元，差额 200.00 欧元。这 200.00 欧元既不是德国增值税，也不能作为德国进项税扣除——它成为客户的永久成本；供应商则因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "The wrongly charged VAT is 10,000.00 x 21% = EUR 2,100.00; the correct amount is 10,000.00 x 19% = EUR 1,900.00, so the difference is EUR 200.00. That EUR 200.00 is not German VAT and cannot be deducted in Germany - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0364",
  "qid": "c08q14",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "documentation",
   "invoice",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "在逆向征税下，供应商开给欧盟内另一国纳税人的发票，哪一组记载是正确且完整的？",
  "stemEn": "Under the reverse charge, which set of details is correct and complete on the invoice issued by a supplier to a taxable person in another Member State?",
  "options": [
   {
    "zh": "供应商名称与增值税号、客户名称与增值税号、发票日期与编号、货物或服务说明、不加税并注明反向征税",
    "en": "Supplier name and VAT number, customer name and VAT number, invoice date and number, description of the goods or services, no VAT and a reverse-charge statement"
   },
   {
    "zh": "只写货物名称与金额，客户的增值税号由对方自行提供",
    "en": "Only the description and the amount; the customer supplies its own VAT number"
   },
   {
    "zh": "按供应商国税率计税并注明客户可自行抵扣",
    "en": "VAT charged at the supplier's national rate, noting that the customer may deduct it"
   },
   {
    "zh": "使用简化发票格式，因为跨境交易可豁免详细记载",
    "en": "A simplified invoice, because cross-border transactions are exempt from the detailed requirements"
   }
  ],
  "answer": 0,
  "solutionZh": "供应商必须证明四件事：自己是谁、客户是谁（且为纳税人）、买了什么、交易金额。缺少客户增值税号或反向征税措辞，客户就无法自评、也无法抵扣。发票简化格式仅在 Art 229 的小额条件下可用，与跨境无关。",
  "solutionEn": "The invoice must evidence four things: who the supplier is, who the customer is (and that it is a taxable person), what was supplied and for how much. Without the customer's VAT number or the reverse-charge wording, the customer can neither self-assess nor deduct. The simplified invoice of Art 229 is available only for small amounts and has nothing to do with cross-border supplies."
 },
 {
  "id": "Q0365",
  "qid": "c08q15",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "consequences",
   "under-declaration",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时公司从德国供应商处取得不含税 5,000.00 欧元的服务，但忘记在申报表中自评比利时增值税。该公司少报了多少增值税？",
  "stemEn": "A Belgian company receives services of EUR 5,000.00 net from a German supplier but forgets to self-assess the Belgian VAT in its return. How much VAT has it under-declared?",
  "options": [
   {
    "zh": "1,050.00 欧元（5,000.00 × 21%）",
    "en": "EUR 1,050.00 (5,000.00 x 21%)"
   },
   {
    "zh": "950.00 欧元（5,000.00 × 19%）",
    "en": "EUR 950.00 (5,000.00 x 19%)"
   },
   {
    "zh": "0.00 欧元，因为服务由德国供应商提供",
    "en": "EUR 0.00, because the German supplier provided the services"
   },
   {
    "zh": "1,200.00 欧元（5,000.00 × 24%）",
    "en": "EUR 1,200.00 (5,000.00 x 24%)"
   }
  ],
  "answer": 0,
  "solutionZh": "少报额 5,000.00 × 21% = 1,050.00 欧元。后果是双向的：比利时公司成为欠税人，须缴 1,050.00 欧元并承担迟延利息与可能的罚款；同时 5,000.00 欧元的进项税因缺少自评记录而无法抵扣，等于损失 1,050.00 欧元的抵扣权。",
  "solutionEn": "The under-declaration is 5,000.00 x 21% = EUR 1,050.00. The consequence runs both ways: the Belgian company becomes the defaulting taxpayer, owing EUR 1,050.00 plus interest and possibly a penalty, and the EUR 5,000.00 input VAT cannot be deducted because there is no self-assessment to support it - a lost deduction of EUR 1,050.00."
 },
 {
  "id": "Q0366",
  "qid": "c08q16",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "art-199",
   "utilities",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙零售商从法国供应商处购入用于马德里店铺的电力，不含税 30,000.00 欧元。西班牙客户须自评多少增值税？",
  "stemEn": "A Spanish retailer buys electricity for its Madrid store from a French supplier for EUR 30,000.00 net. How much VAT must the Spanish customer self-assess?",
  "options": [
   {
    "zh": "6,300.00 欧元（30,000.00 × 21%）",
    "en": "EUR 6,300.00 (30,000.00 x 21%)"
   },
   {
    "zh": "6,000.00 欧元（30,000.00 × 20%）",
    "en": "EUR 6,000.00 (30,000.00 x 20%)"
   },
   {
    "zh": "7,200.00 欧元（30,000.00 × 24%）",
    "en": "EUR 7,200.00 (30,000.00 x 24%)"
   },
   {
    "zh": "0.00 欧元，因为电力不受增值税管辖",
    "en": "EUR 0.00, because electricity is outside the scope of VAT"
   }
  ],
  "answer": 0,
  "solutionZh": "电力属于 Art 199 的逆向征税情形。西班牙客户按西班牙 21% 自评 30,000.00 × 21% = 6,300.00 欧元。注意不能用法国 20%：税率取「供应发生地/客户所在地」，不是供应商国税率。",
  "solutionEn": "Electricity falls within the Art 199 reverse charge. The Spanish customer self-assesses 30,000.00 x 21% = EUR 6,300.00. Do not use the French 20%: the rate follows the place of the customer, not the supplier's country."
 },
 {
  "id": "Q0367",
  "qid": "c08q17",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "art-196",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时汽车经销商向德国私人客户销售一辆新车，不含税 32,000.00 欧元。谁缴纳德国增值税，金额多少？",
  "stemEn": "A Belgian car dealer sells a new car to a private customer in Germany for EUR 32,000.00 net. Who pays the German VAT, and how much is it?",
  "options": [
   {
    "zh": "德国私人客户自评 6,080.00 欧元（32,000.00 × 19%），依据 Art 196 的新运输工具条款",
    "en": "The German private customer self-assesses EUR 6,080.00 (32,000.00 x 19%) under the new-means-of-transport limb of Art 196"
   },
   {
    "zh": "经销商按 21% 开票 6,720.00 欧元",
    "en": "The dealer charges 21%, i.e. EUR 6,720.00"
   },
   {
    "zh": "不征税，因为客户是私人消费者",
    "en": "No tax, because the customer is a private consumer"
   },
   {
    "zh": "经销商按 21% 开票，但客户可在德国抵扣 6,720.00 欧元",
    "en": "The dealer charges 21%, and the customer deducts EUR 6,720.00 in Germany"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 196 的新运输工具条款把「经销商向另一成员国（或欧盟外）的私人客户供应新运输工具」列入逆向征税，德国据此实施。因此私人客户按德国 19% 自评 32,000.00 × 19% = 6,080.00 欧元。此处不适用差价征税：新车按全额计税。",
  "solutionEn": "The new-means-of-transport limb of Art 196 covers supplies of new means of transport by a dealer to a private customer in another Member State or outside the EU, and Germany applies it. The private customer therefore self-assesses 32,000.00 x 19% = EUR 6,080.00. The margin scheme does not apply: a new vehicle is taxed on its full value."
 },
 {
  "id": "Q0368",
  "qid": "c08q18",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "trap",
   "second-hand"
  ],
  "source": "chapter",
  "stemZh": "一家德国汽车经销商以 20,000.00 欧元从私人车主手中购入一辆二手车，并以 24,000.00 欧元卖给私人客户。应如何征税？",
  "stemEn": "A German car dealer buys a used car from a private owner for EUR 20,000.00 and sells it to a private customer for EUR 24,000.00. How is VAT charged?",
  "options": [
   {
    "zh": "适用差价征税：仅对 4,000.00 欧元的差价按 19% 计税，即 760.00 欧元",
    "en": "Margin scheme: VAT at 19% on the EUR 4,000.00 margin only, i.e. EUR 760.00"
   },
   {
    "zh": "按全额 24,000.00 欧元计税 4,560.00 欧元",
    "en": "VAT on the full EUR 24,000.00, i.e. EUR 4,560.00"
   },
   {
    "zh": "免税，因为卖方和买方都是私人",
    "en": "Exempt, because both the seller and the buyer are private"
   },
   {
    "zh": "由私人客户自行评估 19% 的全额 4,560.00 欧元",
    "en": "The private customer self-assesses the full 19%, i.e. EUR 4,560.00"
   }
  ],
  "answer": 0,
  "solutionZh": "二手车适用 Art 138(2)(a) 的差价征税：增值税只对经销商的差价征收，4,000.00 × 19% = 760.00 欧元。私人客户既不自评也不抵扣。要点：差价征税（Art 138）与新运输工具的逆向征税（Art 196）适用对象不同。",
  "solutionEn": "Second-hand goods fall under the trader margin scheme of Art 138(2)(a): VAT is charged on the dealer's margin only, 4,000.00 x 19% = EUR 760.00. The private customer neither self-assesses nor deducts. Takeaway: the margin scheme of Art 138 and the new-means-of-transport reverse charge of Art 196 apply to different situations."
 },
 {
  "id": "Q0369",
  "qid": "c08q19",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "art-195",
   "imported-services",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一位瑞士（欧盟外）增值税纳税人从美国供应商处采购服务用于瑞士业务，不含税 40,000.00 欧元。Art 195 下的正确处理是什么？",
  "stemEn": "A Swiss (non-EU) VAT-registered customer buys services of EUR 40,000.00 net from a US supplier for use in Switzerland. What is the correct treatment under Art 195?",
  "options": [
   {
    "zh": "美国供应商发票不加税；瑞士客户按瑞士法自行评估进口服务增值税并申报（金额按瑞士税率，不在本课程六国范围内）",
    "en": "The US invoice carries no VAT; the Swiss customer self-assesses the import VAT under Swiss law and declares it (the amount follows the Swiss rate, outside the six national rates of this course)"
   },
   {
    "zh": "美国供应商按 21% 开票 8,400.00 欧元",
    "en": "The US supplier charges 21%, i.e. EUR 8,400.00"
   },
   {
    "zh": "瑞士客户按 24% 自评 9,600.00 欧元（爱沙尼亚税率）",
    "en": "The Swiss customer self-assesses 24%, i.e. EUR 9,600.00 (the Estonian rate)"
   },
   {
    "zh": "因为服务进口到欧盟外，不产生任何增值税",
    "en": "No VAT at all, because the services are imported outside the EU"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 195 处理「进口服务供欧盟外的纳税人使用」：服务所在地按 Art 188 视为客户设立地，纳税义务按 Art 189 落在客户，客户再依 Art 179 自行评估并申报。税率由客户所在国（此处为瑞士）的法律决定。",
  "solutionEn": "Art 195 addresses imported services used by a taxable person outside the EU: the place of supply follows Art 188 (the recipient's establishment), the tax is payable by the recipient under Art 189, and the customer self-assesses it in its return under Art 179. The rate comes from the customer's own country (here Switzerland) and is outside the six national rates of this course."
 },
 {
  "id": "Q0370",
  "qid": "c08q20",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "art-179",
   "timing",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国供应商在 2026 年 11 月 15 日为比利时客户提供一项服务，不含税 12,000.00 欧元，发票于 11 月 20 日开具，客户于 12 月 10 日付款。比利时客户应在哪一期的申报表中自评多少增值税？",
  "stemEn": "A German supplier performs a service for a Belgian customer on 15 November 2026, invoicing EUR 12,000.00 net on 20 November; the customer pays on 10 December. In which return must the Belgian customer self-assess the VAT, and how much is it?",
  "options": [
   {
    "zh": "2026 年 11 月所属期的申报表，自评 2,520.00 欧元（12,000.00 × 21%）",
    "en": "The return for November 2026, self-assessing EUR 2,520.00 (12,000.00 x 21%)"
   },
   {
    "zh": "2026 年 12 月所属期的申报表，自评 2,520.00 欧元",
    "en": "The return for December 2026, self-assessing EUR 2,520.00"
   },
   {
    "zh": "2026 年 11 月所属期的申报表，自评 2,280.00 欧元（12,000.00 × 19%）",
    "en": "The return for November 2026, self-assessing EUR 2,280.00 (12,000.00 x 19%)"
   },
   {
    "zh": "无须自评，因为付款发生在 12 月",
    "en": "No self-assessment, because payment falls in December"
   }
  ],
  "answer": 0,
  "solutionZh": "服务应税时点以付款与完成孰早为准（Art 22）：服务于 11 月 15 日完成，早于 12 月 10 日付款，故应税事件在 11 月，自评税额出现在 11 月所属期的申报表（BE 月度申报于 12 月 20 日前提交）。金额 12,000.00 × 21% = 2,520.00 欧元，按比利时税率而非德国 19%。",
  "solutionEn": "For services the chargeable event is the earlier of payment or completion (Art 22). The service was completed on 15 November, earlier than the payment on 10 December, so the event falls in November and the self-assessment goes into the return for November (the Belgian monthly return is filed by 20 December). The amount is 12,000.00 x 21% = EUR 2,520.00, at the Belgian rate and not the German 19%."
 },
 {
  "id": "Q0371",
  "qid": "c08v01-01",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 德国 的纳税人提供不含税 5,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 5,000.00 net to a taxable person in Germany. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "950.00",
    "en": "950.00"
   },
   {
    "zh": "5,950.00",
    "en": "5,950.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：5,000.00 × 19% = 950.00 欧元。1,000.00 是误用法国 20%，1,200.00 是误用爱沙尼亚 24%，5,950.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 5,000.00 x 19% = EUR 950.00. EUR 1,000.00 wrongly uses the French 20%, EUR 1,200.00 the Estonian 24%, and EUR 5,950.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0372",
  "qid": "c08v01-02",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 比利时、荷兰或西班牙 的纳税人提供不含税 5,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 5,000.00 net to a taxable person in Belgium, the Netherlands or Spain. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "6,050.00",
    "en": "6,050.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：5,000.00 × 21% = 1,050.00 欧元。1,000.00 是误用法国 20%，1,200.00 是误用爱沙尼亚 24%，6,050.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 5,000.00 x 21% = EUR 1,050.00. EUR 1,000.00 wrongly uses the French 20%, EUR 1,200.00 the Estonian 24%, and EUR 6,050.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0373",
  "qid": "c08v01-03",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 德国 的纳税人提供不含税 10,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 10,000.00 net to a taxable person in Germany. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   },
   {
    "zh": "11,900.00",
    "en": "11,900.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：10,000.00 × 19% = 1,900.00 欧元。2,000.00 是误用法国 20%，2,400.00 是误用爱沙尼亚 24%，11,900.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 10,000.00 x 19% = EUR 1,900.00. EUR 2,000.00 wrongly uses the French 20%, EUR 2,400.00 the Estonian 24%, and EUR 11,900.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0374",
  "qid": "c08v01-04",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 比利时、荷兰或西班牙 的纳税人提供不含税 10,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 10,000.00 net to a taxable person in Belgium, the Netherlands or Spain. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "12,100.00",
    "en": "12,100.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：10,000.00 × 21% = 2,100.00 欧元。2,000.00 是误用法国 20%，2,400.00 是误用爱沙尼亚 24%，12,100.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 10,000.00 x 21% = EUR 2,100.00. EUR 2,000.00 wrongly uses the French 20%, EUR 2,400.00 the Estonian 24%, and EUR 12,100.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0375",
  "qid": "c08v01-05",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 德国 的纳税人提供不含税 15,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 15,000.00 net to a taxable person in Germany. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "2,850.00",
    "en": "2,850.00"
   },
   {
    "zh": "17,850.00",
    "en": "17,850.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：15,000.00 × 19% = 2,850.00 欧元。3,000.00 是误用法国 20%，3,600.00 是误用爱沙尼亚 24%，17,850.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 15,000.00 x 19% = EUR 2,850.00. EUR 3,000.00 wrongly uses the French 20%, EUR 3,600.00 the Estonian 24%, and EUR 17,850.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0376",
  "qid": "c08v01-06",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 比利时、荷兰或西班牙 的纳税人提供不含税 15,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 15,000.00 net to a taxable person in Belgium, the Netherlands or Spain. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,150.00",
    "en": "18,150.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：15,000.00 × 21% = 3,150.00 欧元。3,000.00 是误用法国 20%，3,600.00 是误用爱沙尼亚 24%，18,150.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 15,000.00 x 21% = EUR 3,150.00. EUR 3,000.00 wrongly uses the French 20%, EUR 3,600.00 the Estonian 24%, and EUR 18,150.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0377",
  "qid": "c08v01-07",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 德国 的纳税人提供不含税 20,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 20,000.00 net to a taxable person in Germany. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "23,800.00",
    "en": "23,800.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：20,000.00 × 19% = 3,800.00 欧元。4,000.00 是误用法国 20%，4,800.00 是误用爱沙尼亚 24%，23,800.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 20,000.00 x 19% = EUR 3,800.00. EUR 4,000.00 wrongly uses the French 20%, EUR 4,800.00 the Estonian 24%, and EUR 23,800.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0378",
  "qid": "c08v01-08",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 比利时、荷兰或西班牙 的纳税人提供不含税 20,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 20,000.00 net to a taxable person in Belgium, the Netherlands or Spain. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,200.00",
    "en": "24,200.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：20,000.00 × 21% = 4,200.00 欧元。4,000.00 是误用法国 20%，4,800.00 是误用爱沙尼亚 24%，24,200.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 20,000.00 x 21% = EUR 4,200.00. EUR 4,000.00 wrongly uses the French 20%, EUR 4,800.00 the Estonian 24%, and EUR 24,200.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0379",
  "qid": "c08v01-09",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 德国 的纳税人提供不含税 25,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 25,000.00 net to a taxable person in Germany. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "4,750.00",
    "en": "4,750.00"
   },
   {
    "zh": "29,750.00",
    "en": "29,750.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：25,000.00 × 19% = 4,750.00 欧元。5,000.00 是误用法国 20%，6,000.00 是误用爱沙尼亚 24%，29,750.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 25,000.00 x 19% = EUR 4,750.00. EUR 5,000.00 wrongly uses the French 20%, EUR 6,000.00 the Estonian 24%, and EUR 29,750.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0380",
  "qid": "c08v01-10",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "reverse-charge",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家欧盟成员国的服务供应商向 比利时、荷兰或西班牙 的纳税人提供不含税 25,000.00 欧元的服务。该客户必须自行评估的增值税是多少？",
  "stemEn": "A service supplier in one EU Member State provides services of EUR 25,000.00 net to a taxable person in Belgium, the Netherlands or Spain. Which VAT must that customer self-assess?",
  "options": [
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "30,250.00",
    "en": "30,250.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "逆向征税下税率取客户所在成员国：25,000.00 × 21% = 5,250.00 欧元。5,000.00 是误用法国 20%，6,000.00 是误用爱沙尼亚 24%，30,250.00 是含税总额而不是税额。",
  "solutionEn": "Under the reverse charge the rate follows the customer's Member State: 25,000.00 x 21% = EUR 5,250.00. EUR 5,000.00 wrongly uses the French 20%, EUR 6,000.00 the Estonian 24%, and EUR 30,250.00 is the gross invoice value, not the tax."
 },
 {
  "id": "Q0381",
  "qid": "c08v02-01",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 20,000.00 欧元的服务，荷兰中间商以同样金额转售给法国客户（20%）。法国客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 20,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess?",
  "options": [
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 4,200.00 欧元并抵扣；荷兰→法国这一段由法国客户自评 4,000.00 欧元。3,800.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 4,200.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-France leg the France customer self-assesses EUR 4,000.00. EUR 3,800.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0382",
  "qid": "c08v02-02",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 20,000.00 欧元的服务，荷兰中间商以同样金额转售给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 20,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess?",
  "options": [
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 4,200.00 欧元并抵扣；荷兰→爱沙尼亚这一段由爱沙尼亚客户自评 4,800.00 欧元。3,800.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 4,200.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-Estonia leg the Estonia customer self-assesses EUR 4,800.00. EUR 3,800.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0383",
  "qid": "c08v02-03",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 40,000.00 欧元的服务，荷兰中间商以同样金额转售给法国客户（20%）。法国客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 40,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess?",
  "options": [
   {
    "zh": "8,000.00",
    "en": "8,000.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 8,400.00 欧元并抵扣；荷兰→法国这一段由法国客户自评 8,000.00 欧元。7,600.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 8,400.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-France leg the France customer self-assesses EUR 8,000.00. EUR 7,600.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0384",
  "qid": "c08v02-04",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 40,000.00 欧元的服务，荷兰中间商以同样金额转售给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 40,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess?",
  "options": [
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 8,400.00 欧元并抵扣；荷兰→爱沙尼亚这一段由爱沙尼亚客户自评 9,600.00 欧元。7,600.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 8,400.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-Estonia leg the Estonia customer self-assesses EUR 9,600.00. EUR 7,600.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0385",
  "qid": "c08v02-05",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 60,000.00 欧元的服务，荷兰中间商以同样金额转售给法国客户（20%）。法国客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 60,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess?",
  "options": [
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 12,600.00 欧元并抵扣；荷兰→法国这一段由法国客户自评 12,000.00 欧元。11,400.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 12,600.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-France leg the France customer self-assesses EUR 12,000.00. EUR 11,400.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0386",
  "qid": "c08v02-06",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 60,000.00 欧元的服务，荷兰中间商以同样金额转售给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 60,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess?",
  "options": [
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 12,600.00 欧元并抵扣；荷兰→爱沙尼亚这一段由爱沙尼亚客户自评 14,400.00 欧元。11,400.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 12,600.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-Estonia leg the Estonia customer self-assesses EUR 14,400.00. EUR 11,400.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0387",
  "qid": "c08v02-07",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 80,000.00 欧元的服务，荷兰中间商以同样金额转售给法国客户（20%）。法国客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 80,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess?",
  "options": [
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   },
   {
    "zh": "15,200.00",
    "en": "15,200.00"
   },
   {
    "zh": "16,800.00",
    "en": "16,800.00"
   },
   {
    "zh": "80,000.00",
    "en": "80,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 16,800.00 欧元并抵扣；荷兰→法国这一段由法国客户自评 16,000.00 欧元。15,200.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 16,800.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-France leg the France customer self-assesses EUR 16,000.00. EUR 15,200.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0388",
  "qid": "c08v02-08",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 80,000.00 欧元的服务，荷兰中间商以同样金额转售给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 80,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess?",
  "options": [
   {
    "zh": "19,200.00",
    "en": "19,200.00"
   },
   {
    "zh": "15,200.00",
    "en": "15,200.00"
   },
   {
    "zh": "16,800.00",
    "en": "16,800.00"
   },
   {
    "zh": "80,000.00",
    "en": "80,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 16,800.00 欧元并抵扣；荷兰→爱沙尼亚这一段由爱沙尼亚客户自评 19,200.00 欧元。15,200.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 16,800.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-Estonia leg the Estonia customer self-assesses EUR 19,200.00. EUR 15,200.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0389",
  "qid": "c08v02-09",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 100,000.00 欧元的服务，荷兰中间商以同样金额转售给法国客户（20%）。法国客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 100,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess?",
  "options": [
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 21,000.00 欧元并抵扣；荷兰→法国这一段由法国客户自评 20,000.00 欧元。19,000.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 21,000.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-France leg the France customer self-assesses EUR 20,000.00. EUR 19,000.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0390",
  "qid": "c08v02-10",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "services",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：德国供应商（19%）向荷兰中间商（21%）提供不含税 100,000.00 欧元的服务，荷兰中间商以同样金额转售给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？",
  "stemEn": "Chain: a German supplier (19%) provides services of EUR 100,000.00 net to a Dutch intermediary (21%), which resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess?",
  "options": [
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段链条各自触发一次反向征税。荷兰中间商就德国→荷兰这一段自评 21,000.00 欧元并抵扣；荷兰→爱沙尼亚这一段由爱沙尼亚客户自评 24,000.00 欧元。19,000.00 误用德国 19%（那是中间商取得时的税率，不是最终客户的）。",
  "solutionEn": "Each leg of the chain triggers its own reverse charge. The Dutch intermediary self-assesses EUR 21,000.00 on the Germany-to-Netherlands leg and deducts it; on the Netherlands-to-Estonia leg the Estonia customer self-assesses EUR 24,000.00. EUR 19,000.00 wrongly uses the German 19%, which is the rate on the intermediary's acquisition, not on the final supply."
 },
 {
  "id": "Q0391",
  "qid": "c08v03-01",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向德国客户（19%）开具了不含税 10,000.00 欧元的服务发票。客户多付了多少？这笔差额能在德国抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in Germany (19%) for services of EUR 10,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in Germany?",
  "options": [
   {
    "zh": "500.00",
    "en": "500.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   },
   {
    "zh": "12,400.00",
    "en": "12,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 2,400.00 欧元，正确应为 1,900.00 欧元，差额 500.00 欧元。这笔差额不是德国增值税，不能作为德国进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 2,400.00; the correct amount is EUR 1,900.00, so the customer overpays EUR 500.00. That difference is not Germany VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0392",
  "qid": "c08v03-02",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向荷兰客户（21%）开具了不含税 10,000.00 欧元的服务发票。客户多付了多少？这笔差额能在荷兰抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in the Netherlands (21%) for services of EUR 10,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in the Netherlands?",
  "options": [
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "12,400.00",
    "en": "12,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 2,400.00 欧元，正确应为 2,100.00 欧元，差额 300.00 欧元。这笔差额不是荷兰增值税，不能作为荷兰进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 2,400.00; the correct amount is EUR 2,100.00, so the customer overpays EUR 300.00. That difference is not the Netherlands VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0393",
  "qid": "c08v03-03",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向德国客户（19%）开具了不含税 20,000.00 欧元的服务发票。客户多付了多少？这笔差额能在德国抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in Germany (19%) for services of EUR 20,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in Germany?",
  "options": [
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "24,800.00",
    "en": "24,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 4,800.00 欧元，正确应为 3,800.00 欧元，差额 1,000.00 欧元。这笔差额不是德国增值税，不能作为德国进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 4,800.00; the correct amount is EUR 3,800.00, so the customer overpays EUR 1,000.00. That difference is not Germany VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0394",
  "qid": "c08v03-04",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向荷兰客户（21%）开具了不含税 20,000.00 欧元的服务发票。客户多付了多少？这笔差额能在荷兰抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in the Netherlands (21%) for services of EUR 20,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in the Netherlands?",
  "options": [
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,800.00",
    "en": "24,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 4,800.00 欧元，正确应为 4,200.00 欧元，差额 600.00 欧元。这笔差额不是荷兰增值税，不能作为荷兰进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 4,800.00; the correct amount is EUR 4,200.00, so the customer overpays EUR 600.00. That difference is not the Netherlands VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0395",
  "qid": "c08v03-05",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向德国客户（19%）开具了不含税 30,000.00 欧元的服务发票。客户多付了多少？这笔差额能在德国抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in Germany (19%) for services of EUR 30,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in Germany?",
  "options": [
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "5,700.00",
    "en": "5,700.00"
   },
   {
    "zh": "37,200.00",
    "en": "37,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 7,200.00 欧元，正确应为 5,700.00 欧元，差额 1,500.00 欧元。这笔差额不是德国增值税，不能作为德国进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 7,200.00; the correct amount is EUR 5,700.00, so the customer overpays EUR 1,500.00. That difference is not Germany VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0396",
  "qid": "c08v03-06",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向荷兰客户（21%）开具了不含税 30,000.00 欧元的服务发票。客户多付了多少？这笔差额能在荷兰抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in the Netherlands (21%) for services of EUR 30,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in the Netherlands?",
  "options": [
   {
    "zh": "900.00",
    "en": "900.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   },
   {
    "zh": "37,200.00",
    "en": "37,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 7,200.00 欧元，正确应为 6,300.00 欧元，差额 900.00 欧元。这笔差额不是荷兰增值税，不能作为荷兰进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 7,200.00; the correct amount is EUR 6,300.00, so the customer overpays EUR 900.00. That difference is not the Netherlands VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0397",
  "qid": "c08v03-07",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向德国客户（19%）开具了不含税 40,000.00 欧元的服务发票。客户多付了多少？这笔差额能在德国抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in Germany (19%) for services of EUR 40,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in Germany?",
  "options": [
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "49,600.00",
    "en": "49,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 9,600.00 欧元，正确应为 7,600.00 欧元，差额 2,000.00 欧元。这笔差额不是德国增值税，不能作为德国进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 9,600.00; the correct amount is EUR 7,600.00, so the customer overpays EUR 2,000.00. That difference is not Germany VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0398",
  "qid": "c08v03-08",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向荷兰客户（21%）开具了不含税 40,000.00 欧元的服务发票。客户多付了多少？这笔差额能在荷兰抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in the Netherlands (21%) for services of EUR 40,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in the Netherlands?",
  "options": [
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "49,600.00",
    "en": "49,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 9,600.00 欧元，正确应为 8,400.00 欧元，差额 1,200.00 欧元。这笔差额不是荷兰增值税，不能作为荷兰进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 9,600.00; the correct amount is EUR 8,400.00, so the customer overpays EUR 1,200.00. That difference is not the Netherlands VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0399",
  "qid": "c08v03-09",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向德国客户（19%）开具了不含税 50,000.00 欧元的服务发票。客户多付了多少？这笔差额能在德国抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in Germany (19%) for services of EUR 50,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in Germany?",
  "options": [
   {
    "zh": "2,500.00",
    "en": "2,500.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   },
   {
    "zh": "62,000.00",
    "en": "62,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 12,000.00 欧元，正确应为 9,500.00 欧元，差额 2,500.00 欧元。这笔差额不是德国增值税，不能作为德国进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 12,000.00; the correct amount is EUR 9,500.00, so the customer overpays EUR 2,500.00. That difference is not Germany VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0400",
  "qid": "c08v03-10",
  "chapter": 8,
  "chapterTitle": "逆向征税机制",
  "chapterTitleEn": "The Reverse Charge Mechanism",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "pitfall",
   "wrong-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚供应商（24%）没有适用逆向征税，而是按 24% 向荷兰客户（21%）开具了不含税 50,000.00 欧元的服务发票。客户多付了多少？这笔差额能在荷兰抵扣吗？",
  "stemEn": "An Estonian supplier (24%) fails to apply the reverse charge and invoices a customer in the Netherlands (21%) for services of EUR 50,000.00 net at 24%. How much has the customer overpaid, and can that difference be deducted in the Netherlands?",
  "options": [
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "62,000.00",
    "en": "62,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "错误加征 12,000.00 欧元，正确应为 10,500.00 欧元，差额 1,500.00 欧元。这笔差额不是荷兰增值税，不能作为荷兰进项税扣除，是客户的永久成本；供应商还因错误开具发票面临罚款与迟延利息。",
  "solutionEn": "VAT was wrongly charged at EUR 12,000.00; the correct amount is EUR 10,500.00, so the customer overpays EUR 1,500.00. That difference is not the Netherlands VAT and cannot be deducted there - it is a permanent cost for the customer, while the supplier faces a penalty and late-payment interest for the incorrect invoice."
 },
 {
  "id": "Q0401",
  "qid": "c09q01",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时制造商向德国客户供应不含税 40,000.00 欧元的设备。德国客户须自评多少增值税？",
  "stemEn": "A Belgian manufacturer supplies equipment of EUR 40,000.00 net to a German customer. Which VAT must the German customer self-assess?",
  "options": [
   {
    "zh": "7,600.00 欧元（40,000.00 × 19%）",
    "en": "EUR 7,600.00 (40,000.00 x 19%)"
   },
   {
    "zh": "8,400.00 欧元（40,000.00 × 21%）",
    "en": "EUR 8,400.00 (40,000.00 x 21%)"
   },
   {
    "zh": "0.00 欧元，因为货物在到达前不产生增值税",
    "en": "EUR 0.00, because no VAT arises before arrival"
   },
   {
    "zh": "9,600.00 欧元（40,000.00 × 24%）",
    "en": "EUR 9,600.00 (40,000.00 x 24%)"
   }
  ],
  "answer": 0,
  "solutionZh": "货物到达德国即发生欧盟内取得，德国客户按到达国 19% 自评 40,000.00 × 19% = 7,600.00 欧元并抵扣；比利时供应商发票为零税率并在比利时作 Intrastat 发出申报。要点：税率取到达国。",
  "solutionEn": "On arrival in Germany an intra-EU acquisition takes place and the German customer self-assesses 40,000.00 x 19% = EUR 7,600.00 and deducts it; the Belgian supplier invoices zero-rated and reports the dispatch in the Belgian Intrastat. Takeaway: the rate follows the country of arrival."
 },
 {
  "id": "Q0402",
  "qid": "c09q02",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国供应商向荷兰的 B2B 客户供应不含税 15,000.00 欧元的货物。荷兰客户须自评多少增值税？",
  "stemEn": "A German supplier ships goods of EUR 15,000.00 net to a Dutch B2B customer. Which VAT must the Dutch customer self-assess?",
  "options": [
   {
    "zh": "3,150.00 欧元（15,000.00 × 21%）",
    "en": "EUR 3,150.00 (15,000.00 x 21%)"
   },
   {
    "zh": "2,850.00 欧元（15,000.00 × 19%）",
    "en": "EUR 2,850.00 (15,000.00 x 19%)"
   },
   {
    "zh": "0.00 欧元，货物在到达前不产生增值税",
    "en": "EUR 0.00, no VAT before arrival"
   },
   {
    "zh": "3,600.00 欧元（15,000.00 × 24%）",
    "en": "EUR 3,600.00 (15,000.00 x 24%)"
   }
  ],
  "answer": 0,
  "solutionZh": "到达国是荷兰，税率 21%，自评 15,000.00 × 21% = 3,150.00 欧元。2,850.00 欧元误用了发出国德国的 19%，3,600.00 欧元误用了爱沙尼亚的 24%。",
  "solutionEn": "The country of arrival is the Netherlands, so the rate is 21%: 15,000.00 x 21% = EUR 3,150.00. EUR 2,850.00 wrongly uses the German 19% of the dispatching country; EUR 3,600.00 wrongly uses the Estonian 24%."
 },
 {
  "id": "Q0403",
  "qid": "c09q03",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "西班牙供应商向法国纳税人供应不含税 22,000.00 欧元的货物。法国客户须自评多少增值税？",
  "stemEn": "A Spanish supplier ships goods of EUR 22,000.00 net to a taxable person in France. Which VAT must the French customer self-assess?",
  "options": [
   {
    "zh": "4,400.00 欧元（22,000.00 × 20%）",
    "en": "EUR 4,400.00 (22,000.00 x 20%)"
   },
   {
    "zh": "4,620.00 欧元（22,000.00 × 21%）",
    "en": "EUR 4,620.00 (22,000.00 x 21%)"
   },
   {
    "zh": "3,960.00 欧元（22,000.00 × 18%）",
    "en": "EUR 3,960.00 (22,000.00 x 18%)"
   },
   {
    "zh": "5,280.00 欧元（22,000.00 × 24%）",
    "en": "EUR 5,280.00 (22,000.00 x 24%)"
   }
  ],
  "answer": 0,
  "solutionZh": "法国税率 20%，自评 22,000.00 × 20% = 4,400.00 欧元。西班牙 21% 与爱沙尼亚 24% 都是错误干扰项；税率永远取到达国。",
  "solutionEn": "The French rate is 20%: 22,000.00 x 20% = EUR 4,400.00. The Spanish 21% and the Estonian 24% are traps; the rate always follows the country of arrival."
 },
 {
  "id": "Q0404",
  "qid": "c09q04",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "dispatch-arrival",
   "trap",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚供应商向德国客户供应不含税 18,000.00 欧元的货物。德国客户须自评多少增值税？",
  "stemEn": "An Estonian supplier ships goods of EUR 18,000.00 net to a German customer. Which VAT must the German customer self-assess?",
  "options": [
   {
    "zh": "3,420.00 欧元（18,000.00 × 19%）",
    "en": "EUR 3,420.00 (18,000.00 x 19%)"
   },
   {
    "zh": "4,320.00 欧元（18,000.00 × 24%）",
    "en": "EUR 4,320.00 (18,000.00 x 24%)"
   },
   {
    "zh": "2,880.00 欧元（18,000.00 × 16%）",
    "en": "EUR 2,880.00 (18,000.00 x 16%)"
   },
   {
    "zh": "0.00 欧元，因为货物是爱沙尼亚出运的",
    "en": "EUR 0.00, because the goods are dispatched from Estonia"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚 24% 是发出国的税率，货物到达德国后按德国 19% 取得：18,000.00 × 19% = 3,420.00 欧元。要点：发出国的税率在这笔交易里不起作用。",
  "solutionEn": "Estonia's 24% is the rate of the dispatching country and is irrelevant here: on arrival in Germany the acquisition is taxed at 19%, so 18,000.00 x 19% = EUR 3,420.00. Takeaway: the dispatching country's rate plays no part."
 },
 {
  "id": "Q0405",
  "qid": "c09q05",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "distance-sale",
   "seller-transport",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一家比利时网店向法国私人客户销售不含税 500.00 欧元的商品，运费由卖方承担并随货送达。增值税如何处理？",
  "stemEn": "A Belgian webshop sells goods of EUR 500.00 net to a private consumer in France; the seller arranges and bears the transport. How is the VAT handled?",
  "options": [
   {
    "zh": "货物按到达法国纳税：500.00 × 20% = 100.00 欧元，由卖方通过 OSS 申报",
    "en": "The goods are taxed on arrival in France: 500.00 x 20% = EUR 100.00, reported by the seller through OSS"
   },
   {
    "zh": "零税率，因为低于 150 欧元门槛",
    "en": "Zero-rated, because it is below the EUR 150 threshold"
   },
   {
    "zh": "500.00 × 21% = 105.00 欧元，按比利时税率",
    "en": "EUR 105.00 (500.00 x 21%), at the Belgian rate"
   },
   {
    "zh": "不征税，因为私人客户不在欧盟内登记",
    "en": "No VAT, because the private customer is not registered in the EU"
   }
  ],
  "answer": 0,
  "solutionZh": "卖方安排运输 → 按含运输的供应处理，供应在货物到达法国时发生；500.00 欧元高于 150 欧元远程销售门槛，因此适用法国 20% = 100.00 欧元，由卖方通过 OSS 申报。",
  "solutionEn": "Because the seller arranges the transport, the supply is treated as a supply with transport and takes place on arrival in France. EUR 500.00 is above the EUR 150 distance-selling threshold, so French VAT of 20% applies: EUR 100.00, reported by the seller through OSS."
 },
 {
  "id": "Q0406",
  "qid": "c09q06",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "distance-sale",
   "threshold",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰网店向德国私人客户销售不含税 120.00 欧元的商品，运费由客户支付。增值税是多少？",
  "stemEn": "A Dutch webshop sells goods of EUR 120.00 net to a private consumer in Germany; the consumer pays the transport. What is the VAT?",
  "options": [
   {
    "zh": "25.20 欧元（120.00 × 21%），因为低于 150 欧元门槛，按供应商国税率",
    "en": "EUR 25.20 (120.00 x 21%), because the consignment is below EUR 150 and the supplier's country rate applies"
   },
   {
    "zh": "22.80 欧元（120.00 × 19%），按德国税率",
    "en": "EUR 22.80 (120.00 x 19%), at the German rate"
   },
   {
    "zh": "0.00 欧元，跨境私人销售一律免税",
    "en": "EUR 0.00, cross-border sales to consumers are always exempt"
   },
   {
    "zh": "120.00 欧元，门槛以下按发票总额计税",
    "en": "EUR 120.00, the gross invoice value below the threshold"
   }
  ],
  "answer": 0,
  "solutionZh": "门槛按每批货物判断：120.00 欧元低于 150 欧元，按供应商国（荷兰 21%）计税，即 120.00 × 21% = 25.20 欧元。客户自行安排运输不改变这一点：远程销售规则与运输安排是两套规则。",
  "solutionEn": "The threshold is tested per consignment: EUR 120.00 is below EUR 150, so the supplier's country rate applies, i.e. 120.00 x 21% = EUR 25.20. The consumer arranging the transport does not change this: distance selling and transport arrangements are two separate sets of rules."
 },
 {
  "id": "Q0407",
  "qid": "c09q07",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "extended-chain",
   "case"
  ],
  "source": "chapter",
  "stemZh": "链条交易：荷兰供应商（21%）向德国中间商（19%）供应不含税 10,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。德国中间商与法国客户各自须自评多少增值税？",
  "stemEn": "Chain: a Dutch supplier (21%) ships goods of EUR 10,000.00 net to a German intermediary (19%), who resells them at the same amount to a French customer (20%). Which VAT must the German intermediary and the French customer each self-assess?",
  "options": [
   {
    "zh": "德国中间商自评 1,900.00 欧元（19%）；法国客户自评 2,000.00 欧元（20%）",
    "en": "The German intermediary self-assesses EUR 1,900.00 (19%); the French customer self-assesses EUR 2,000.00 (20%)"
   },
   {
    "zh": "德国中间商自评 2,100.00 欧元（21%）；法国客户自评 1,900.00 欧元（19%）",
    "en": "The German intermediary self-assesses EUR 2,100.00 (21%); the French customer self-assesses EUR 1,900.00 (19%)"
   },
   {
    "zh": "两者均为 3,900.00 欧元，由中间商一次性申报",
    "en": "Both self-assess EUR 3,900.00, reported once by the intermediary"
   },
   {
    "zh": "两者均为 0.00 欧元，只有荷兰供应商申报",
    "en": "Both are EUR 0.00; only the Dutch supplier reports"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条，两段交易各触发一次反向征税：荷兰→德国使德国中间商自评 10,000.00 × 19% = 1,900.00 欧元并抵扣；德国→法国使法国客户自评 10,000.00 × 20% = 2,000.00 欧元。中间商在德国的净额为零。",
  "solutionEn": "This is an extended chain, so each leg triggers its own reverse charge: the Netherlands to Germany makes the German intermediary self-assess 10,000.00 x 19% = EUR 1,900.00 and deduct it; Germany to France makes the French customer self-assess 10,000.00 x 20% = EUR 2,000.00. The intermediary nets to zero in Germany."
 },
 {
  "id": "Q0408",
  "qid": "c09q08",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "简化链条：荷兰供应商（21%）向德国中间商（19%）供应不含税 10,000.00 欧元的货物，德国中间商再卖给同在德国的客户（19%）。德国共产生多少增值税？",
  "stemEn": "Simplified chain: a Dutch supplier (21%) ships goods of EUR 10,000.00 net to a German intermediary (19%), who sells them to a customer also in Germany (19%). How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "3,800.00 欧元：中间商取得时自评 1,900.00 欧元，再销售时加征 1,900.00 欧元",
    "en": "EUR 3,800.00: EUR 1,900.00 self-assessed by the intermediary on the acquisition and EUR 1,900.00 charged on the onward sale"
   },
   {
    "zh": "1,900.00 欧元，只征一次",
    "en": "EUR 1,900.00, charged once only"
   },
   {
    "zh": "0.00 欧元，因为最终客户与中间商在同一国",
    "en": "EUR 0.00, because the final customer and the intermediary are in the same country"
   },
   {
    "zh": "2,000.00 欧元（按法国 20%）",
    "en": "EUR 2,000.00 (at the French 20%)"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条的经典结果：同一金额在德国被征两次税。中间商自评 19% 即 1,900.00 欧元；再向德国客户销售属德国国内供应，另加 19% 即 1,900.00 欧元；合计 3,800.00 欧元。中间商可抵扣第一笔 1,900.00 欧元，因此最终负担仍在客户身上，但申报与现金流都多一次。",
  "solutionEn": "The classic result of a simplified chain: the same amount is taxed twice in Germany. The intermediary self-assesses 19%, i.e. EUR 1,900.00, and then the onward sale to the German customer is a domestic supply carrying another 19%, i.e. EUR 1,900.00; Germany total EUR 3,800.00. The intermediary deducts the first EUR 1,900.00, so the final burden still sits with the customer, but there are two declarations and a cash-flow effect."
 },
 {
  "id": "Q0409",
  "qid": "c09q09",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "triangle",
   "chain-transaction",
   "case"
  ],
  "source": "chapter",
  "stemZh": "三角交易：德国供应商（19%）卖给法国中间商（20%），法国中间商再卖给荷兰客户（21%），货物由德国直接运到荷兰。三国分别产生多少增值税？",
  "stemEn": "Triangle: a German supplier (19%) sells to a French intermediary (20%), who sells to a Dutch customer (21%); the goods travel from Germany straight to the Netherlands. How much VAT arises in each of the three Member States?",
  "options": [
   {
    "zh": "法国 10,000.00 欧元（50,000.00 × 20%）；荷兰 10,500.00 欧元（50,000.00 × 21%）；德国 0.00 欧元",
    "en": "France EUR 10,000.00 (50,000.00 x 20%); the Netherlands EUR 10,500.00 (50,000.00 x 21%); Germany EUR 0.00"
   },
   {
    "zh": "德国 9,500.00 欧元；法国 10,000.00 欧元；荷兰 10,500.00 欧元",
    "en": "Germany EUR 9,500.00; France EUR 10,000.00; the Netherlands EUR 10,500.00"
   },
   {
    "zh": "只有荷兰 10,500.00 欧元，因为货物直运荷兰",
    "en": "Only the Netherlands EUR 10,500.00, because the goods go straight to the Netherlands"
   },
   {
    "zh": "法国 10,000.00 欧元；荷兰 10,500.00 欧元；德国 9,500.00 欧元可抵扣",
    "en": "France EUR 10,000.00; the Netherlands EUR 10,500.00; Germany EUR 9,500.00 deductible"
   }
  ],
  "answer": 0,
  "solutionZh": "三角交易的要点：合同路线与物理路线不同，增值税仍跟着合同走。德国→法国是欧盟内供应，法国中间商自评 50,000.00 × 20% = 10,000.00 欧元；法国→荷兰是另一笔欧盟内供应，荷兰客户自评 50,000.00 × 21% = 10,500.00 欧元；德国的供应是欧盟内发出，在德国不产生应税供应，税额为 0。",
  "solutionEn": "The point of a triangle is that the contractual route and the physical route differ, but the VAT follows the contracts. Germany to France is an intra-EU supply, so the French intermediary self-assesses 50,000.00 x 20% = EUR 10,000.00; France to the Netherlands is another intra-EU supply, so the Dutch customer self-assesses 50,000.00 x 21% = EUR 10,500.00; the German supply is an intra-EU dispatch and creates no taxable supply in Germany, so Germany is EUR 0.00."
 },
 {
  "id": "Q0410",
  "qid": "c09q10",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "call-off-stock",
   "art-17",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国制造商把不含税 60,000.00 欧元的货物运到荷兰的到岸仓，随后才由当地客户提货。荷兰产生多少增值税？",
  "stemEn": "A German manufacturer sends goods of EUR 60,000.00 net to a call-off stock in the Netherlands, where a local customer collects them later. How much VAT arises in the Netherlands?",
  "options": [
   {
    "zh": "12,600.00 欧元（60,000.00 × 21%），由仓库保管人取得时自评；其后依 Art 17 免征",
    "en": "EUR 12,600.00 (60,000.00 x 21%), self-assessed by the warehouse keeper on acquisition; the onward supply is exempt under Art 17"
   },
   {
    "zh": "0.00 欧元，因为到岸仓全程免税",
    "en": "EUR 0.00, because the call-off stock is exempt throughout"
   },
   {
    "zh": "12,000.00 欧元（60,000.00 × 20%）",
    "en": "EUR 12,000.00 (60,000.00 x 20%)"
   },
   {
    "zh": "14,400.00 欧元（60,000.00 × 24%）",
    "en": "EUR 14,400.00 (60,000.00 x 24%)"
   }
  ],
  "answer": 0,
  "solutionZh": "到岸仓（Art 17）免的是存入与售出两个环节，货物到达时的取得仍然要纳税：仓库保管人（若为纳税人）在荷兰自评 60,000.00 × 21% = 12,600.00 欧元；此后从到岸仓售出给当地客户的供应依 Art 17 免征。",
  "solutionEn": "Art 17 exempts the placing on the market into and out of the call-off stock; the acquisition on arrival is still taxed. The warehouse keeper (if a taxable person) self-assesses 60,000.00 x 21% = EUR 12,600.00 in the Netherlands; the later supply from the stock to the local customer is exempt under Art 17."
 },
 {
  "id": "Q0411",
  "qid": "c09q11",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "final-consumer",
   "trap",
   "verify"
  ],
  "source": "chapter",
  "stemZh": "一位未登记为纳税人的德国私人客户在荷兰购入家具用于自己家（非营业用途）。增值税如何处理？",
  "stemEn": "A German private customer who is not registered for VAT buys furniture in the Netherlands for his own home (non-business use). How is the VAT handled?",
  "options": [
   {
    "zh": "不产生增值税：对最终消费者的取得原则上免征，但新运输工具是例外",
    "en": "No VAT: acquisitions by final consumers are in principle exempt, with new means of transport as the exception"
   },
   {
    "zh": "荷兰客户自评 21% 的全额，因为货物进入了欧盟",
    "en": "The Dutch customer self-assesses the full 21%, because the goods entered the EU"
   },
   {
    "zh": "按 150 欧元门槛处理，因为这是私人客户",
    "en": "The EUR 150 threshold applies, because this is a private customer"
   },
   {
    "zh": "荷兰按 21% 开票，私人客户不得抵扣但仍须缴纳",
    "en": "The Netherlands charges 21%; the private customer cannot deduct it but still has to pay it"
   }
  ],
  "answer": 0,
  "solutionZh": "未登记的私人客户为最终消费者，其非营业性取得原则上不产生增值税，150 欧元的远程销售门槛只适用于**销售给私人客户**的远程销售，不适用于客户本人在另一国的取得。新运输工具是例外。VERIFY: 参考卡把该规则系于 Art 22(3)(a)，而 Art 22 规定的是应税时点，条款号须核对官方合并文本。",
  "solutionEn": "An unregistered private customer is a final consumer, and a non-business acquisition by such a person does not in principle give rise to VAT; the EUR 150 threshold governs distance **sales** to consumers, not a customer's own acquisition in another country. New means of transport are the exception. VERIFY: the reference card links the rule to Art 22(3)(a), while Art 22 deals with the time of supply; the article number must be checked against the official consolidated text."
 },
 {
  "id": "Q0412",
  "qid": "c09q12",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国汽车经销商向比利时私人客户销售不含税 28,000.00 欧元的新车。比利时客户须缴纳多少增值税？",
  "stemEn": "A German car dealer sells a new car of EUR 28,000.00 net to a private customer in Belgium. Which VAT must the Belgian customer pay?",
  "options": [
   {
    "zh": "5,880.00 欧元（28,000.00 × 21%），按全额自评",
    "en": "EUR 5,880.00 (28,000.00 x 21%), on the full value"
   },
   {
    "zh": "0.00 欧元，因为新车的价格尚未确定",
    "en": "EUR 0.00, because the price of the new car is not yet fixed"
   },
   {
    "zh": "5,320.00 欧元（28,000.00 × 19%）",
    "en": "EUR 5,320.00 (28,000.00 x 19%)"
   },
   {
    "zh": "6,160.00 欧元（28,000.00 × 22%）",
    "en": "EUR 6,160.00 (28,000.00 x 22%)"
   }
  ],
  "answer": 0,
  "solutionZh": "新车由经销商卖给另一成员国的私人客户，适用 Art 196 的新运输工具条款：比利时客户按 21% 对全额自评 28,000.00 × 21% = 5,880.00 欧元。差价征税（Art 138(2)(a)）只适用于二手车，且只对差价征税。",
  "solutionEn": "A new car sold by a dealer to a private customer in another Member State falls under the new-means-of-transport limb of Art 196: the Belgian customer self-assesses the full value, 28,000.00 x 21% = EUR 5,880.00. The margin scheme of Art 138(2)(a) applies to second-hand goods only, and then only to the margin."
 },
 {
  "id": "Q0413",
  "qid": "c09q13",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "second-hand",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国经销商以 20,000.00 欧元从私人车主购入一辆二手车，并以 24,000.00 欧元售出。应缴增值税是多少？",
  "stemEn": "A German dealer buys a used car for EUR 20,000.00 from a private owner and sells it for EUR 24,000.00. What VAT is due?",
  "options": [
   {
    "zh": "760.00 欧元（差价 4,000.00 × 19%）",
    "en": "EUR 760.00 (margin of EUR 4,000.00 x 19%)"
   },
   {
    "zh": "4,560.00 欧元（24,000.00 × 19%）",
    "en": "EUR 4,560.00 (24,000.00 x 19%)"
   },
   {
    "zh": "0.00 欧元，二手车交易一律免税",
    "en": "EUR 0.00, second-hand car sales are always exempt"
   },
   {
    "zh": "3,800.00 欧元（20,000.00 × 19%）",
    "en": "EUR 3,800.00 (20,000.00 x 19%)"
   }
  ],
  "answer": 0,
  "solutionZh": "差价征税（Art 138(2)(a)）：经销商从私人车主购入时不属于应税供应，售出时只对差价 24,000.00 − 20,000.00 = 4,000.00 欧元按 19% 计税，即 760.00 欧元。发票上通常按 Art 228/229a 的简化方式记载。",
  "solutionEn": "Under the margin scheme (Art 138(2)(a)) the dealer's purchase from a private owner is not a taxable supply, and on the sale only the margin of EUR 24,000.00 - EUR 20,000.00 = EUR 4,000.00 is taxed at 19%, i.e. EUR 760.00. The invoice normally uses the simplified presentation of Arts 228/229a."
 },
 {
  "id": "Q0414",
  "qid": "c09q14",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "intrastat",
   "threshold",
   "case"
  ],
  "source": "chapter",
  "stemZh": "比利时供应商向德国客户发出价值 2,400.00 欧元的一批货物。该德国客户上一年度从比利时供应商处共收到 150,000.00 欧元。他必须在 Intrastat 中申报这 2,400.00 欧元吗？",
  "stemEn": "A Belgian supplier dispatches a consignment worth EUR 2,400.00 to a German customer, who received EUR 150,000.00 in total from Belgian suppliers in the previous year. Must the German customer report the EUR 2,400.00 in Intrastat?",
  "options": [
   {
    "zh": "必须：2,400.00 欧元高于每批 1,800 欧元的门槛，且客户上年度收到额超过 100,000 欧元",
    "en": "Yes: EUR 2,400.00 is above the EUR 1,800 per-consignment threshold and the customer received more than EUR 100,000 in the previous year"
   },
   {
    "zh": "不必：1,800 欧元门槛是旧的 2,000 欧元门槛",
    "en": "No: the EUR 1,800 threshold is the old EUR 2,000 threshold"
   },
   {
    "zh": "不必：只有超过 100,000 欧元的单笔才要申报",
    "en": "No: only individual consignments above EUR 100,000 must be reported"
   },
   {
    "zh": "必须由比利时供应商代为申报德国的到达额",
    "en": "The Belgian supplier must report the German acquisition on its behalf"
   }
  ],
  "answer": 0,
  "solutionZh": "自 2022 年起，欧盟内发出的门槛是每批 1,800 欧元（不是旧版的 2,000 欧元）；达到门槛后必须申报。同时，若上一年度收到的欧盟内货物达到 100,000 欧元或占全部购入额的 4%，则须逐笔申报全部到达额——该德国客户上年度收到 150,000 欧元，已触发全面申报义务。",
  "solutionEn": "Since 2022 the intra-EU dispatch threshold is EUR 1,800 per consignment (not the old EUR 2,000), and above it reporting is required. In addition, a consignee that received EUR 100,000 or 4% of its acquisitions in the previous year must report every acquisition; this German customer received EUR 150,000 and is therefore under a full reporting obligation."
 },
 {
  "id": "Q0415",
  "qid": "c09q15",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "intrastat",
   "threshold",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司上一年度的欧盟内购入总额为 2,400,000.00 欧元，其中自供应商收到 95,000.00 欧元。该比例是多少，是否触发全面申报义务？",
  "stemEn": "A Dutch company had total intra-EU acquisitions of EUR 2,400,000.00 in the previous year, of which EUR 95,000.00 was received from suppliers. What is the ratio, and is a full reporting obligation triggered?",
  "options": [
   {
    "zh": "3.96%；低于 100,000 欧元且低于 4%，不触发全面申报义务",
    "en": "3.96%; below EUR 100,000 and below 4%, so no full reporting obligation is triggered"
   },
   {
    "zh": "3.96%；低于 4% 但高于 100,000 欧元，触发全面申报义务",
    "en": "3.96%; below 4% but above EUR 100,000, so a full reporting obligation is triggered"
   },
   {
    "zh": "95.00%，远高于 4%",
    "en": "95.00%, far above the 4% test"
   },
   {
    "zh": "2,305,000.00 欧元，这是应当申报的金额",
    "en": "EUR 2,305,000.00, which is the amount that must be reported"
   }
  ],
  "answer": 0,
  "solutionZh": "比例 = 95,000.00 ÷ 2,400,000.00 = 3.96%。全面申报义务需要同时满足「上一年度收到额达到 100,000 欧元」或「占全部购入额的 4% 或以上」，本例两者都未达到，因此不触发全面申报义务；但单笔达到 1,800 欧元的到达仍须申报。",
  "solutionEn": "The ratio is 95,000.00 / 2,400,000.00 = 3.96%. Full reporting is triggered only if the receipts in the previous year reach EUR 100,000 or 4% or more of all acquisitions; neither test is met here. Individual arrivals of EUR 1,800 or more must still be reported."
 },
 {
  "id": "Q0416",
  "qid": "c09q16",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "invoicing",
   "documentation",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一笔欧盟内货物供应的发票必须记载哪些内容？",
  "stemEn": "Which details must the invoice of an intra-EU supply of goods carry?",
  "options": [
   {
    "zh": "卖方名称与增值税号、客户名称与增值税号、日期、编号、货物说明与数量、金额、零税率与反向征税措辞",
    "en": "Supplier name and VAT number, customer name and VAT number, date, number, description and quantity of the goods, the value, and the zero-rate/reverse-charge wording"
   },
   {
    "zh": "只要货物说明与金额，客户资料由对方申报时提供",
    "en": "Only the description and the value; the customer details are provided when the customer files"
   },
   {
    "zh": "按发出国税率计税，并注明客户可在目的国抵扣",
    "en": "VAT charged at the rate of the dispatching country, noting that the customer may deduct it at destination"
   },
   {
    "zh": "只有增值税号与货物说明即可，发票格式由各国自由规定",
    "en": "Only the VAT numbers and the description of the goods; the layout is left to national law"
   }
  ],
  "answer": 0,
  "solutionZh": "跨境货物发票必须让接收方能够自评与抵扣：卖方与客户的名称和增值税号缺一不可，货物说明与金额必须与运输单据一致，并注明零税率与反向征税。缺任何一项，到达国的抵扣都会面临风险。",
  "solutionEn": "A cross-border goods invoice must let the recipient self-assess and deduct: both parties' names and VAT numbers are indispensable, the description and value must match the transport document, and the zero-rate/reverse-charge wording must be present. Missing any item puts the deduction at destination at risk."
 },
 {
  "id": "Q0417",
  "qid": "c09q17",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "reporting",
   "intrastat",
   "case"
  ],
  "source": "chapter",
  "stemZh": "比利时供应商向荷兰客户供应不含税 10,000.00 欧元的货物。谁在申报表上做什么？",
  "stemEn": "A Belgian supplier ships goods of EUR 10,000.00 net to a Dutch customer. Who does what in the returns?",
  "options": [
   {
    "zh": "荷兰客户自评 2,100.00 欧元（21%）并抵扣，同时在荷兰 Intrastat 申报到达额；比利时供应商零税率开票并在比利时 Intrastat 申报发出额",
    "en": "The Dutch customer self-assesses EUR 2,100.00 (21%) and deducts it and reports the arrival in the Dutch Intrastat; the Belgian supplier invoices zero-rated and reports the dispatch in the Belgian Intrastat"
   },
   {
    "zh": "比利时供应商按 21% 开票 2,100.00 欧元，荷兰客户不申报",
    "en": "The Belgian supplier charges 21%, i.e. EUR 2,100.00, and the Dutch customer files nothing"
   },
   {
    "zh": "双方都不申报，货物由海关处理",
    "en": "Neither files anything; customs deal with the goods"
   },
   {
    "zh": "荷兰客户申报 10,000.00 欧元的到达额并按 24% 计税",
    "en": "The Dutch customer reports an acquisition of EUR 10,000.00 and applies 24%"
   }
  ],
  "answer": 0,
  "solutionZh": "两层义务同时存在：税务上荷兰客户自评 10,000.00 × 21% = 2,100.00 欧元并抵扣；统计上双方各自申报——供应商在发出国申报发出额，客户在到达国申报到达额。供应商的发票为零税率并注明反向征税。",
  "solutionEn": "Two layers run at the same time: on the tax side the Dutch customer self-assesses 10,000.00 x 21% = EUR 2,100.00 and deducts it; on the statistics side both parties file - the supplier reports the dispatch at origin and the customer reports the arrival at destination. The supplier's invoice is zero-rated and states the reverse charge."
 },
 {
  "id": "Q0418",
  "qid": "c09q18",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "transport",
   "place-of-supply",
   "case"
  ],
  "source": "chapter",
  "stemZh": "在跨境货物供应中，运输义务由卖方安排与运输义务由买方安排，增值税结果有何不同？",
  "stemEn": "How does the VAT outcome differ between a cross-border supply where the seller arranges the transport and one where the buyer arranges it?",
  "options": [
   {
    "zh": "卖方安排运输：供应在货物到达地发生，买方在目的国承担增值税；买方安排运输：供应在货物交付时发生，买方不产生欧盟内取得",
    "en": "Seller arranges: the supply takes place where the goods arrive and the buyer bears the VAT at destination; buyer arranges: the supply takes place when the goods are made available and the buyer has no intra-EU acquisition"
   },
   {
    "zh": "两种安排下都按到达国征税，运输安排不影响结果",
    "en": "In both cases the destination rate applies; the transport arrangements make no difference"
   },
   {
    "zh": "两种安排下都由卖方在发出国按 0% 开票，买方永远不申报",
    "en": "In both cases the supplier invoices at 0% at origin and the buyer never files"
   },
   {
    "zh": "只有买方安排运输时，增值税才在到达国产生",
    "en": "Only where the buyer arranges the transport does the VAT arise at destination"
   }
  ],
  "answer": 0,
  "solutionZh": "判断标准是运输义务在谁身上。卖方安排并承担运输时，供应被当作含运输的供应，在货物到达地发生，买方在目的国产生欧盟内取得并承担增值税风险；买方自行安排运输时，供应在货物交付买方时于发出国发生，买方不产生欧盟内取得。",
  "solutionEn": "The test is who has the transport obligation. Where the seller arranges and bears it, the supply is a supply with transport and takes place where the goods arrive, so the buyer has an intra-EU acquisition and bears the VAT at destination. Where the buyer arranges the carriage, the supply takes place in the dispatching country when the goods are made available, and the buyer has no intra-EU acquisition."
 },
 {
  "id": "Q0419",
  "qid": "c09q19",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "proof-of-dispatch",
   "cmr",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "荷兰供应商向德国客户供应不含税 45,000.00 欧元的货物，并随货提供 CMR 运单。德国客户可自评并抵扣多少增值税？若没有 CMR 呢？",
  "stemEn": "A Dutch supplier ships goods of EUR 45,000.00 net to a German customer and provides a CMR consignment note. How much VAT may the German customer self-assess and deduct, and what if there is no CMR?",
  "options": [
   {
    "zh": "8,550.00 欧元（45,000.00 × 19%）；没有 CMR 则发出证明不成立，抵扣面临风险",
    "en": "EUR 8,550.00 (45,000.00 x 19%); without the CMR the proof of dispatch fails and the deduction is at risk"
   },
   {
    "zh": "9,450.00 欧元（45,000.00 × 21%）",
    "en": "EUR 9,450.00 (45,000.00 x 21%)"
   },
   {
    "zh": "0.00 欧元，只有卖方能证明发出",
    "en": "EUR 0.00, only the supplier can prove the dispatch"
   },
   {
    "zh": "45,000.00 欧元，按发票全额抵扣",
    "en": "EUR 45,000.00, deducting the full invoice value"
   }
  ],
  "answer": 0,
  "solutionZh": "到达德国后德国客户按 19% 自评 45,000.00 × 19% = 8,550.00 欧元。Art 41 要求发出证明，CMR 是最典型的运输单据；没有 CMR 或其他替代证明时，客户虽可自评，但税务机关可以否认其进项税抵扣。",
  "solutionEn": "On arrival in Germany the customer self-assesses 45,000.00 x 19% = EUR 8,550.00. Art 41 requires proof of dispatch and the CMR is the typical document; without it or an alternative the customer may still self-assess, but the tax authority can disallow the input VAT deduction."
 },
 {
  "id": "Q0420",
  "qid": "c09q20",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "calculation",
   "case"
  ],
  "source": "chapter",
  "stemZh": "三段链条：比利时供应商（21%）→ 德国中间商（19%）→ 法国客户（20%），三份合同的不含税金额均为 18,000.00 欧元。德国与法国合计产生多少增值税？",
  "stemEn": "Three-leg chain: a Belgian supplier (21%) to a German intermediary (19%) to a French customer (20%), all three contracts for EUR 18,000.00 net. How much VAT arises in Germany and France together?",
  "options": [
   {
    "zh": "7,020.00 欧元：德国 3,420.00 欧元（19%），法国 3,600.00 欧元（20%）",
    "en": "EUR 7,020.00: EUR 3,420.00 in Germany (19%) and EUR 3,600.00 in France (20%)"
   },
   {
    "zh": "3,420.00 欧元，只有中间商取得环节产生增值税",
    "en": "EUR 3,420.00, only the acquisition leg gives rise to VAT"
   },
   {
    "zh": "3,600.00 欧元，只有最终销售产生增值税",
    "en": "EUR 3,600.00, only the final sale gives rise to VAT"
   },
   {
    "zh": "0.00 欧元，中间商只是过手",
    "en": "EUR 0.00, the intermediary only passes the goods on"
   }
  ],
  "answer": 0,
  "solutionZh": "每一段各触发一次反向征税：德国中间商自评 18,000.00 × 19% = 3,420.00 欧元；法国客户自评 18,000.00 × 20% = 3,600.00 欧元；合计 7,020.00 欧元。中间商在德国自评的 3,420.00 欧元可全额抵扣，因此经济负担仍在法国客户身上。",
  "solutionEn": "Each leg triggers its own reverse charge: the German intermediary self-assesses 18,000.00 x 19% = EUR 3,420.00 and the French customer self-assesses 18,000.00 x 20% = EUR 3,600.00, so EUR 7,020.00 arises in total. The intermediary deducts the EUR 3,420.00 in full, so the economic burden still sits with the French customer."
 },
 {
  "id": "Q0421",
  "qid": "c09v01-01",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至德国，不含税金额 8,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 8,000.00 net are moved from another Member State to Germany. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "1,520.00",
    "en": "1,520.00"
   },
   {
    "zh": "9,520.00",
    "en": "9,520.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "1,920.00",
    "en": "1,920.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：8,000.00 × 19% = 1,520.00 欧元。1,600.00 误用法国 20%，1,920.00 误用爱沙尼亚 24%，9,520.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 8,000.00 x 19% = EUR 1,520.00. EUR 1,600.00 wrongly uses the French 20%, EUR 1,920.00 the Estonian 24%, and EUR 9,520.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0422",
  "qid": "c09v01-02",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至比利时、荷兰或西班牙，不含税金额 8,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 8,000.00 net are moved from another Member State to Belgium, the Netherlands or Spain. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "9,680.00",
    "en": "9,680.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "1,920.00",
    "en": "1,920.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：8,000.00 × 21% = 1,680.00 欧元。1,600.00 误用法国 20%，1,920.00 误用爱沙尼亚 24%，9,680.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 8,000.00 x 21% = EUR 1,680.00. EUR 1,600.00 wrongly uses the French 20%, EUR 1,920.00 the Estonian 24%, and EUR 9,680.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0423",
  "qid": "c09v01-03",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至德国，不含税金额 20,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 20,000.00 net are moved from another Member State to Germany. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "23,800.00",
    "en": "23,800.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：20,000.00 × 19% = 3,800.00 欧元。4,000.00 误用法国 20%，4,800.00 误用爱沙尼亚 24%，23,800.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 20,000.00 x 19% = EUR 3,800.00. EUR 4,000.00 wrongly uses the French 20%, EUR 4,800.00 the Estonian 24%, and EUR 23,800.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0424",
  "qid": "c09v01-04",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至比利时、荷兰或西班牙，不含税金额 20,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 20,000.00 net are moved from another Member State to Belgium, the Netherlands or Spain. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,200.00",
    "en": "24,200.00"
   },
   {
    "zh": "4,000.00",
    "en": "4,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：20,000.00 × 21% = 4,200.00 欧元。4,000.00 误用法国 20%，4,800.00 误用爱沙尼亚 24%，24,200.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 20,000.00 x 21% = EUR 4,200.00. EUR 4,000.00 wrongly uses the French 20%, EUR 4,800.00 the Estonian 24%, and EUR 24,200.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0425",
  "qid": "c09v01-05",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至德国，不含税金额 35,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 35,000.00 net are moved from another Member State to Germany. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "6,650.00",
    "en": "6,650.00"
   },
   {
    "zh": "41,650.00",
    "en": "41,650.00"
   },
   {
    "zh": "7,000.00",
    "en": "7,000.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：35,000.00 × 19% = 6,650.00 欧元。7,000.00 误用法国 20%，8,400.00 误用爱沙尼亚 24%，41,650.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 35,000.00 x 19% = EUR 6,650.00. EUR 7,000.00 wrongly uses the French 20%, EUR 8,400.00 the Estonian 24%, and EUR 41,650.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0426",
  "qid": "c09v01-06",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至比利时、荷兰或西班牙，不含税金额 35,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 35,000.00 net are moved from another Member State to Belgium, the Netherlands or Spain. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   },
   {
    "zh": "42,350.00",
    "en": "42,350.00"
   },
   {
    "zh": "7,000.00",
    "en": "7,000.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：35,000.00 × 21% = 7,350.00 欧元。7,000.00 误用法国 20%，8,400.00 误用爱沙尼亚 24%，42,350.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 35,000.00 x 21% = EUR 7,350.00. EUR 7,000.00 wrongly uses the French 20%, EUR 8,400.00 the Estonian 24%, and EUR 42,350.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0427",
  "qid": "c09v01-07",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至德国，不含税金额 50,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 50,000.00 net are moved from another Member State to Germany. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   },
   {
    "zh": "59,500.00",
    "en": "59,500.00"
   },
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：50,000.00 × 19% = 9,500.00 欧元。10,000.00 误用法国 20%，12,000.00 误用爱沙尼亚 24%，59,500.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 50,000.00 x 19% = EUR 9,500.00. EUR 10,000.00 wrongly uses the French 20%, EUR 12,000.00 the Estonian 24%, and EUR 59,500.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0428",
  "qid": "c09v01-08",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至比利时、荷兰或西班牙，不含税金额 50,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 50,000.00 net are moved from another Member State to Belgium, the Netherlands or Spain. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "60,500.00",
    "en": "60,500.00"
   },
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：50,000.00 × 21% = 10,500.00 欧元。10,000.00 误用法国 20%，12,000.00 误用爱沙尼亚 24%，60,500.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 50,000.00 x 21% = EUR 10,500.00. EUR 10,000.00 wrongly uses the French 20%, EUR 12,000.00 the Estonian 24%, and EUR 60,500.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0429",
  "qid": "c09v01-09",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至德国，不含税金额 75,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 75,000.00 net are moved from another Member State to Germany. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "14,250.00",
    "en": "14,250.00"
   },
   {
    "zh": "89,250.00",
    "en": "89,250.00"
   },
   {
    "zh": "15,000.00",
    "en": "15,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：75,000.00 × 19% = 14,250.00 欧元。15,000.00 误用法国 20%，18,000.00 误用爱沙尼亚 24%，89,250.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 75,000.00 x 19% = EUR 14,250.00. EUR 15,000.00 wrongly uses the French 20%, EUR 18,000.00 the Estonian 24%, and EUR 89,250.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0430",
  "qid": "c09v01-10",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "dispatch-arrival",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一批货物从另一个成员国运至比利时、荷兰或西班牙，不含税金额 75,000.00 欧元。到达方纳税人须自评的增值税是多少？",
  "stemEn": "Goods of EUR 75,000.00 net are moved from another Member State to Belgium, the Netherlands or Spain. Which VAT must the acquiring taxable person self-assess?",
  "options": [
   {
    "zh": "15,750.00",
    "en": "15,750.00"
   },
   {
    "zh": "90,750.00",
    "en": "90,750.00"
   },
   {
    "zh": "15,000.00",
    "en": "15,000.00"
   },
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按发出/到达原则，货物到达地即纳税地：75,000.00 × 21% = 15,750.00 欧元。15,000.00 误用法国 20%，18,000.00 误用爱沙尼亚 24%，90,750.00 是含税金额而非税额。",
  "solutionEn": "Under the dispatch/arrival model the tax follows the goods to the country of arrival: 75,000.00 x 21% = EUR 15,750.00. EUR 15,000.00 wrongly uses the French 20%, EUR 18,000.00 the Estonian 24%, and EUR 90,750.00 is the gross value rather than the tax."
 },
 {
  "id": "Q0431",
  "qid": "c09v02-01",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 12,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 12,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：法国客户就德国→法国这一段自评 2,400.00 欧元；德国中间商就荷兰→德国这一段自评 2,280.00 欧元并可抵扣。2,520.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the France customer self-assesses EUR 2,400.00 on the Germany-to-France leg, and the German intermediary self-assesses EUR 2,280.00 on the Netherlands-to-Germany leg and deducts it. EUR 2,520.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0432",
  "qid": "c09v02-02",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 12,000.00 欧元的货物，德国中间商再以同样金额卖给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 12,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "2,880.00",
    "en": "2,880.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：爱沙尼亚客户就德国→爱沙尼亚这一段自评 2,880.00 欧元；德国中间商就荷兰→德国这一段自评 2,280.00 欧元并可抵扣。2,520.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the Estonia customer self-assesses EUR 2,880.00 on the Germany-to-Estonia leg, and the German intermediary self-assesses EUR 2,280.00 on the Netherlands-to-Germany leg and deducts it. EUR 2,520.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0433",
  "qid": "c09v02-03",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 25,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 25,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   },
   {
    "zh": "4,750.00",
    "en": "4,750.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "25,000.00",
    "en": "25,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：法国客户就德国→法国这一段自评 5,000.00 欧元；德国中间商就荷兰→德国这一段自评 4,750.00 欧元并可抵扣。5,250.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the France customer self-assesses EUR 5,000.00 on the Germany-to-France leg, and the German intermediary self-assesses EUR 4,750.00 on the Netherlands-to-Germany leg and deducts it. EUR 5,250.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0434",
  "qid": "c09v02-04",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 25,000.00 欧元的货物，德国中间商再以同样金额卖给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 25,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   },
   {
    "zh": "4,750.00",
    "en": "4,750.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "25,000.00",
    "en": "25,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：爱沙尼亚客户就德国→爱沙尼亚这一段自评 6,000.00 欧元；德国中间商就荷兰→德国这一段自评 4,750.00 欧元并可抵扣。5,250.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the Estonia customer self-assesses EUR 6,000.00 on the Germany-to-Estonia leg, and the German intermediary self-assesses EUR 4,750.00 on the Netherlands-to-Germany leg and deducts it. EUR 5,250.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0435",
  "qid": "c09v02-05",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 40,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 40,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "8,000.00",
    "en": "8,000.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：法国客户就德国→法国这一段自评 8,000.00 欧元；德国中间商就荷兰→德国这一段自评 7,600.00 欧元并可抵扣。8,400.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the France customer self-assesses EUR 8,000.00 on the Germany-to-France leg, and the German intermediary self-assesses EUR 7,600.00 on the Netherlands-to-Germany leg and deducts it. EUR 8,400.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0436",
  "qid": "c09v02-06",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 40,000.00 欧元的货物，德国中间商再以同样金额卖给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 40,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：爱沙尼亚客户就德国→爱沙尼亚这一段自评 9,600.00 欧元；德国中间商就荷兰→德国这一段自评 7,600.00 欧元并可抵扣。8,400.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the Estonia customer self-assesses EUR 9,600.00 on the Germany-to-Estonia leg, and the German intermediary self-assesses EUR 7,600.00 on the Netherlands-to-Germany leg and deducts it. EUR 8,400.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0437",
  "qid": "c09v02-07",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 60,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 60,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：法国客户就德国→法国这一段自评 12,000.00 欧元；德国中间商就荷兰→德国这一段自评 11,400.00 欧元并可抵扣。12,600.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the France customer self-assesses EUR 12,000.00 on the Germany-to-France leg, and the German intermediary self-assesses EUR 11,400.00 on the Netherlands-to-Germany leg and deducts it. EUR 12,600.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0438",
  "qid": "c09v02-08",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 60,000.00 欧元的货物，德国中间商再以同样金额卖给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 60,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：爱沙尼亚客户就德国→爱沙尼亚这一段自评 14,400.00 欧元；德国中间商就荷兰→德国这一段自评 11,400.00 欧元并可抵扣。12,600.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the Estonia customer self-assesses EUR 14,400.00 on the Germany-to-Estonia leg, and the German intermediary self-assesses EUR 11,400.00 on the Netherlands-to-Germany leg and deducts it. EUR 12,600.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0439",
  "qid": "c09v02-09",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 90,000.00 欧元的货物，德国中间商再以同样金额卖给法国客户（20%）。法国客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 90,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in France (20%). Which VAT must the France customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "18,000.00",
    "en": "18,000.00"
   },
   {
    "zh": "17,100.00",
    "en": "17,100.00"
   },
   {
    "zh": "18,900.00",
    "en": "18,900.00"
   },
   {
    "zh": "90,000.00",
    "en": "90,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：法国客户就德国→法国这一段自评 18,000.00 欧元；德国中间商就荷兰→德国这一段自评 17,100.00 欧元并可抵扣。18,900.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the France customer self-assesses EUR 18,000.00 on the Germany-to-France leg, and the German intermediary self-assesses EUR 17,100.00 on the Netherlands-to-Germany leg and deducts it. EUR 18,900.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0440",
  "qid": "c09v02-10",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "case"
  ],
  "source": "variant",
  "stemZh": "链条：荷兰供应商（21%）向德国中间商（19%）发出不含税 90,000.00 欧元的货物，德国中间商再以同样金额卖给爱沙尼亚客户（24%）。爱沙尼亚客户须自评多少增值税？德国中间商又须自评多少？",
  "stemEn": "Chain: a Dutch supplier (21%) dispatches goods of EUR 90,000.00 net to a German intermediary (19%), who resells them at the same amount to a customer in Estonia (24%). Which VAT must the Estonia customer self-assess, and which must the German intermediary self-assess?",
  "options": [
   {
    "zh": "21,600.00",
    "en": "21,600.00"
   },
   {
    "zh": "17,100.00",
    "en": "17,100.00"
   },
   {
    "zh": "18,900.00",
    "en": "18,900.00"
   },
   {
    "zh": "90,000.00",
    "en": "90,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "延伸链条的两段各触发一次反向征税：爱沙尼亚客户就德国→爱沙尼亚这一段自评 21,600.00 欧元；德国中间商就荷兰→德国这一段自评 17,100.00 欧元并可抵扣。18,900.00 是发出国荷兰的税率，在取得环节不适用。",
  "solutionEn": "In an extended chain each leg triggers its own reverse charge: the Estonia customer self-assesses EUR 21,600.00 on the Germany-to-Estonia leg, and the German intermediary self-assesses EUR 17,100.00 on the Netherlands-to-Germany leg and deducts it. EUR 18,900.00 is the rate of the dispatching country and does not apply to the acquisition."
 },
 {
  "id": "Q0441",
  "qid": "c09v03-01",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：荷兰供应商向德国中间商发出不含税 10,000.00 欧元的货物，德国中间商再卖给同在德国的客户。德国合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in the Netherlands dispatches goods of EUR 10,000.00 net to an intermediary in Germany, who sells them to a customer also in Germany. How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 1,900.00 欧元（19%），再向本地客户销售时另加 1,900.00 欧元，合计 3,800.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。2,400.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 1,900.00 (19%) on the acquisition and charges another EUR 1,900.00 on the onward sale, so EUR 3,800.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 2,400.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0442",
  "qid": "c09v03-02",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：德国供应商向荷兰中间商发出不含税 10,000.00 欧元的货物，荷兰中间商再卖给同在荷兰的客户。荷兰合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in Germany dispatches goods of EUR 10,000.00 net to an intermediary in the Netherlands, who sells them to a customer also in the Netherlands. How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "10,000.00",
    "en": "10,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 2,100.00 欧元（21%），再向本地客户销售时另加 2,100.00 欧元，合计 4,200.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。2,400.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 2,100.00 (21%) on the acquisition and charges another EUR 2,100.00 on the onward sale, so EUR 4,200.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 2,400.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0443",
  "qid": "c09v03-03",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：荷兰供应商向德国中间商发出不含税 20,000.00 欧元的货物，德国中间商再卖给同在德国的客户。德国合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in the Netherlands dispatches goods of EUR 20,000.00 net to an intermediary in Germany, who sells them to a customer also in Germany. How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 3,800.00 欧元（19%），再向本地客户销售时另加 3,800.00 欧元，合计 7,600.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。4,800.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 3,800.00 (19%) on the acquisition and charges another EUR 3,800.00 on the onward sale, so EUR 7,600.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 4,800.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0444",
  "qid": "c09v03-04",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：德国供应商向荷兰中间商发出不含税 20,000.00 欧元的货物，荷兰中间商再卖给同在荷兰的客户。荷兰合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in Germany dispatches goods of EUR 20,000.00 net to an intermediary in the Netherlands, who sells them to a customer also in the Netherlands. How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 4,200.00 欧元（21%），再向本地客户销售时另加 4,200.00 欧元，合计 8,400.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。4,800.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 4,200.00 (21%) on the acquisition and charges another EUR 4,200.00 on the onward sale, so EUR 8,400.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 4,800.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0445",
  "qid": "c09v03-05",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：荷兰供应商向德国中间商发出不含税 30,000.00 欧元的货物，德国中间商再卖给同在德国的客户。德国合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in the Netherlands dispatches goods of EUR 30,000.00 net to an intermediary in Germany, who sells them to a customer also in Germany. How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "11,400.00",
    "en": "11,400.00"
   },
   {
    "zh": "5,700.00",
    "en": "5,700.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "30,000.00",
    "en": "30,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 5,700.00 欧元（19%），再向本地客户销售时另加 5,700.00 欧元，合计 11,400.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。7,200.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 5,700.00 (19%) on the acquisition and charges another EUR 5,700.00 on the onward sale, so EUR 11,400.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 7,200.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0446",
  "qid": "c09v03-06",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：德国供应商向荷兰中间商发出不含税 30,000.00 欧元的货物，荷兰中间商再卖给同在荷兰的客户。荷兰合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in Germany dispatches goods of EUR 30,000.00 net to an intermediary in the Netherlands, who sells them to a customer also in the Netherlands. How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "6,300.00",
    "en": "6,300.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "30,000.00",
    "en": "30,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 6,300.00 欧元（21%），再向本地客户销售时另加 6,300.00 欧元，合计 12,600.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。7,200.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 6,300.00 (21%) on the acquisition and charges another EUR 6,300.00 on the onward sale, so EUR 12,600.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 7,200.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0447",
  "qid": "c09v03-07",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：荷兰供应商向德国中间商发出不含税 40,000.00 欧元的货物，德国中间商再卖给同在德国的客户。德国合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in the Netherlands dispatches goods of EUR 40,000.00 net to an intermediary in Germany, who sells them to a customer also in Germany. How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "15,200.00",
    "en": "15,200.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 7,600.00 欧元（19%），再向本地客户销售时另加 7,600.00 欧元，合计 15,200.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。9,600.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 7,600.00 (19%) on the acquisition and charges another EUR 7,600.00 on the onward sale, so EUR 15,200.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 9,600.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0448",
  "qid": "c09v03-08",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：德国供应商向荷兰中间商发出不含税 40,000.00 欧元的货物，荷兰中间商再卖给同在荷兰的客户。荷兰合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in Germany dispatches goods of EUR 40,000.00 net to an intermediary in the Netherlands, who sells them to a customer also in the Netherlands. How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "16,800.00",
    "en": "16,800.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 8,400.00 欧元（21%），再向本地客户销售时另加 8,400.00 欧元，合计 16,800.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。9,600.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 8,400.00 (21%) on the acquisition and charges another EUR 8,400.00 on the onward sale, so EUR 16,800.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 9,600.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0449",
  "qid": "c09v03-09",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：荷兰供应商向德国中间商发出不含税 50,000.00 欧元的货物，德国中间商再卖给同在德国的客户。德国合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in the Netherlands dispatches goods of EUR 50,000.00 net to an intermediary in Germany, who sells them to a customer also in Germany. How much VAT arises in Germany in total?",
  "options": [
   {
    "zh": "19,000.00",
    "en": "19,000.00"
   },
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "50,000.00",
    "en": "50,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 9,500.00 欧元（19%），再向本地客户销售时另加 9,500.00 欧元，合计 19,000.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。12,000.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 9,500.00 (19%) on the acquisition and charges another EUR 9,500.00 on the onward sale, so EUR 19,000.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 12,000.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0450",
  "qid": "c09v03-10",
  "chapter": 9,
  "chapterTitle": "欧盟内货物供应",
  "chapterTitleEn": "Intra-EU Supply of Goods",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "simplified-chain",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "简化链条：德国供应商向荷兰中间商发出不含税 50,000.00 欧元的货物，荷兰中间商再卖给同在荷兰的客户。荷兰合计产生多少增值税？",
  "stemEn": "Simplified chain: a supplier in Germany dispatches goods of EUR 50,000.00 net to an intermediary in the Netherlands, who sells them to a customer also in the Netherlands. How much VAT arises in the Netherlands in total?",
  "options": [
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "50,000.00",
    "en": "50,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "简化链条中同一金额被征两次税：中间商取得时自评 10,500.00 欧元（21%），再向本地客户销售时另加 10,500.00 欧元，合计 21,000.00 欧元；中间商可抵扣第一笔，因此最终负担仍在客户身上。12,000.00 是爱沙尼亚 24% 的干扰项。",
  "solutionEn": "In a simplified chain the same amount is taxed twice: the intermediary self-assesses EUR 10,500.00 (21%) on the acquisition and charges another EUR 10,500.00 on the onward sale, so EUR 21,000.00 arises in total; the intermediary deducts the first amount, so the final burden still sits with the customer. EUR 12,000.00 is the Estonian 24% distractor."
 },
 {
  "id": "Q0451",
  "qid": "c10q01",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge",
   "taxable-amount"
  ],
  "source": "chapter",
  "stemZh": "德国网店向比利时供应商进货：不含税发票金额 10 000.00 欧元，比利时供应商另收取送货到德国仓库的运费 300.00 欧元。该笔取得在德国反向征税。德国网店须自行申报的增值税是多少？",
  "stemEn": "A German webshop buys stock from a Belgian supplier: the net invoice amount is 10 000.00 EUR and the Belgian supplier charges 300.00 EUR for delivery to the German warehouse. The acquisition is reverse charged in Germany. What VAT must the German buyer self-assess?",
  "options": [
   {
    "zh": "1 957.00 欧元",
    "en": "1 957.00 EUR"
   },
   {
    "zh": "1 900.00 欧元",
    "en": "1 900.00 EUR"
   },
   {
    "zh": "2 060.00 欧元",
    "en": "2 060.00 EUR"
   },
   {
    "zh": "10 300.00 欧元",
    "en": "10 300.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础为不含税价加卖方收取的运费：10 000.00 + 300.00 = 10 300.00 欧元。到达国德国适用 19%：10 300.00 x 19% = 1 957.00 欧元。比利时按 Art 138 免税开票，德国按 Art 40 反向征税并依 Art 178(c) 与 Art 179 在申报表中填列并抵扣。",
  "solutionEn": "The taxable amount is the net price plus the supplier-charged freight: 10 000.00 + 300.00 = 10 300.00 EUR. The destination rate of 19 % gives 10 300.00 x 19 % = 1 957.00 EUR. Belgium invoices exempt under Art 138; Germany reverse charges under Art 40 and deducts in its return under Art 178(c) and Art 179."
 },
 {
  "id": "Q0452",
  "qid": "c10q02",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "acquisition-reverse-charge",
   "rates"
  ],
  "source": "chapter",
  "stemZh": "比利时门店向法国供应商进货：不含税发票金额 5 000.00 欧元，法国供应商另收取运输费 150.00 欧元。该笔取得在比利时反向征税。比利时门店须自行申报的增值税是多少？",
  "stemEn": "A Belgian shop buys from a French supplier: the net invoice amount is 5 000.00 EUR and the French supplier charges 150.00 EUR for transport. The acquisition is reverse charged in Belgium. What VAT must the Belgian buyer self-assess?",
  "options": [
   {
    "zh": "1 081.50 欧元",
    "en": "1 081.50 EUR"
   },
   {
    "zh": "1 050.00 欧元",
    "en": "1 050.00 EUR"
   },
   {
    "zh": "5 150.00 欧元",
    "en": "5 150.00 EUR"
   },
   {
    "zh": "1 030.00 欧元",
    "en": "1 030.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 5 000.00 + 150.00 = 5 150.00 欧元；比利时标准税率 21%，5 150.00 x 21% = 1 081.50 欧元。法国免税开票，比利时反向征税并在月度申报中抵扣。",
  "solutionEn": "Taxable amount 5 000.00 + 150.00 = 5 150.00 EUR; the Belgian rate of 21 % gives 5 150.00 x 21 % = 1 081.50 EUR. France invoices exempt and Belgium reverse charges and deducts in its monthly return."
 },
 {
  "id": "Q0453",
  "qid": "c10q03",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "chapter",
  "stemZh": "德国私人卖家以 1 500.00 欧元的价格，把一辆市场价值 30 000.00 欧元的新车卖给比利时私人买家。适用新运输工具的特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）。比利时应征的增值税是多少？",
  "stemEn": "A private seller in Germany sells a new car to a private buyer in Belgium for 1 500.00 EUR; the market value of the car is 30 000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000.00 EUR ceiling for cars). How much VAT is due in Belgium?",
  "options": [
   {
    "zh": "693.00 欧元",
    "en": "693.00 EUR"
   },
   {
    "zh": "315.00 欧元",
    "en": "315.00 EUR"
   },
   {
    "zh": "6 300.00 欧元",
    "en": "6 300.00 EUR"
   },
   {
    "zh": "1 500.00 欧元",
    "en": "1 500.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = max(购买价 1 500.00, 11% x 30 000.00 = 3 300.00) = 3 300.00 欧元，未触及 20 000.00 欧元上限。比利时 21%：3 300.00 x 21% = 693.00 欧元。私人买家没有抵扣权，税负含在标价中。",
  "solutionEn": "Taxable amount = max(1 500.00 purchase price, 11 % x 30 000.00 = 3 300.00) = 3 300.00 EUR, below the 20 000.00 EUR ceiling. At the Belgian 21 % rate: 3 300.00 x 21 % = 693.00 EUR. A private buyer has no right to deduct; the tax is built into the price."
 },
 {
  "id": "Q0454",
  "qid": "c10q04",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "ceiling"
  ],
  "source": "chapter",
  "stemZh": "法国私人卖家以 38 000.00 欧元把一辆市场价值 40 000.00 欧元的新车卖给西班牙私人买家。适用新运输工具的特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）。西班牙应征的增值税是多少？",
  "stemEn": "A private seller in France sells a new car to a private buyer in Spain for 38 000.00 EUR; the market value is 40 000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000.00 EUR ceiling for cars). How much VAT is due in Spain?",
  "options": [
   {
    "zh": "4 200.00 欧元",
    "en": "4 200.00 EUR"
   },
   {
    "zh": "7 980.00 欧元",
    "en": "7 980.00 EUR"
   },
   {
    "zh": "8 400.00 欧元",
    "en": "8 400.00 EUR"
   },
   {
    "zh": "20 000.00 欧元",
    "en": "20 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "购买价与市场价孰低为 38 000.00 欧元，但乘用车上限为 20 000.00 欧元，故应税基础为 20 000.00 欧元；西班牙 21% 得 20 000.00 x 21% = 4 200.00 欧元。7 980.00 欧元是没有上限时按成交价计算的错误结果。",
  "solutionEn": "The lower of price and market value is 38 000.00 EUR, but the car ceiling of 20 000.00 EUR applies, so the taxable amount is 20 000.00 EUR; at the Spanish 21 % rate, 20 000.00 x 21 % = 4 200.00 EUR. The 7 980.00 EUR option ignores the ceiling and uses the contract price."
 },
 {
  "id": "Q0455",
  "qid": "c10q05",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme",
   "dealers"
  ],
  "source": "chapter",
  "stemZh": "荷兰二手车经销商以 9 000.00 欧元购入一辆二手车，再以 12 500.00 欧元卖给荷兰私人客户。按汽车利润方案，经销商就利润课税，适用荷兰税率。经销商应就本次销售收取的增值税是多少？",
  "stemEn": "A Dutch second-hand car dealer buys a used car for 9 000.00 EUR and sells it to a private customer in the Netherlands for 12 500.00 EUR. Under the automotive margin scheme the dealer taxes the margin at the Dutch rate. How much VAT may the dealer charge on this sale?",
  "options": [
   {
    "zh": "735.00 欧元",
    "en": "735.00 EUR"
   },
   {
    "zh": "2 625.00 欧元",
    "en": "2 625.00 EUR"
   },
   {
    "zh": "1 890.00 欧元",
    "en": "1 890.00 EUR"
   },
   {
    "zh": "3 500.00 欧元",
    "en": "3 500.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "利润 = 12 500.00 − 9 000.00 = 3 500.00 欧元；荷兰 21%：3 500.00 x 21% = 735.00 欧元。2 625.00 欧元是按售价全额课税的错误答案。",
  "solutionEn": "Margin = 12 500.00 - 9 000.00 = 3 500.00 EUR; at the Dutch 21 % rate: 3 500.00 x 21 % = 735.00 EUR. The 2 625.00 EUR option wrongly taxes the full selling price."
 },
 {
  "id": "Q0456",
  "qid": "c10q06",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "triangular",
   "art-141"
  ],
  "source": "chapter",
  "stemZh": "三角交易：比利时甲商把价值 20 000.00 欧元的货物卖给荷兰中间商乙，乙再卖给德国客户丙，货物只移动一次。乙在荷兰已按 Art 141 处理。该笔交易中应向德国客户收取的增值税是多少？",
  "stemEn": "Triangular transaction: a Belgian seller sells goods worth 20 000.00 EUR to a Dutch intermediary, who sells them on to a German customer; the goods move only once. The intermediary has already applied Art 141 in the Netherlands. What VAT is charged to the German customer?",
  "options": [
   {
    "zh": "3 800.00 欧元",
    "en": "3 800.00 EUR"
   },
   {
    "zh": "4 200.00 欧元",
    "en": "4 200.00 EUR"
   },
   {
    "zh": "2 090.00 欧元",
    "en": "2 090.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "三角交易只课一次税，落在最终到达国德国：20 000.00 x 19% = 3 800.00 欧元。比利时发货按 Art 138 免税，荷兰取得按 Art 141 免税；4 200.00 欧元是误按荷兰 21% 对中间环节课税。",
  "solutionEn": "A triangular chain is taxed once, in the final arrival Member State, Germany: 20 000.00 x 19 % = 3 800.00 EUR. The Belgian dispatch is exempt under Art 138 and the Dutch acquisition is exempt under Art 141; the 4 200.00 EUR option wrongly charges the middle leg at the Dutch 21 % rate."
 },
 {
  "id": "Q0457",
  "qid": "c10q07",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "four-tests",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "以下哪一项不属于抵扣欧盟内取得增值税的四项检验？",
  "stemEn": "Which of the following is NOT one of the four tests for deducting VAT on an intra-EU acquisition?",
  "options": [
   {
    "zh": "货物以运输单据（CMR）运抵到达成员国",
    "en": "The goods arrive in the arrival Member State under a CMR transport document"
   },
   {
    "zh": "供应是为对价而作出的",
    "en": "The supply is made for consideration"
   },
   {
    "zh": "纳税人在到达成员国被识别为增值税纳税人",
    "en": "The taxable person is identified for VAT in the arrival Member State"
   },
   {
    "zh": "货物用于应税经营活动",
    "en": "The goods are used for taxable activities"
   }
  ],
  "answer": 0,
  "solutionZh": "四项检验是：为对价、在到达国被识别、用于应税经营活动、存在合规发票。运输单据是证明货物移动的证据，不是抵扣条件之一，因此 CMR 不是四项检验之一。",
  "solutionEn": "The four tests are: for consideration, identified in the arrival Member State, used for taxable activities, and an invoice exists. The transport document is evidence of the movement of the goods, not one of the tests, so the CMR item is the odd one out."
 },
 {
  "id": "Q0458",
  "qid": "c10q08",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "time-of-supply",
   "reporting"
  ],
  "source": "chapter",
  "stemZh": "荷兰门店于 2026 年 3 月 12 日收到比利时供应商发来的货物，荷兰发票已载明荷兰增值税号。取得在荷兰反向征税。荷兰门店应在哪个纳税期申报这笔取得？",
  "stemEn": "A Dutch shop receives goods from a Belgian supplier on 12 March 2026 and the invoice states the Dutch VAT number. The acquisition is reverse charged in the Netherlands. In which period must the Dutch buyer report the acquisition?",
  "options": [
   {
    "zh": "2026 年第一季度",
    "en": "The first quarter of 2026"
   },
   {
    "zh": "2026 年第二季度",
    "en": "The second quarter of 2026"
   },
   {
    "zh": "2026 年 12 月",
    "en": "December 2026"
   },
   {
    "zh": "2027 年第一季度",
    "en": "The first quarter of 2027"
   }
  ],
  "answer": 0,
  "solutionZh": "欧盟内取得的增值税在到达国成为应税的当月产生，即 2026 年 3 月，因此抵扣须在 2026 年第一季度完成，并在申报表中填列该笔取得（Art 178(c)、Art 179）。货物供应的纳税义务时间本身是次月 15 日（Art 22），但取得事项落在取得当月。",
  "solutionEn": "The VAT on an intra-EU acquisition becomes chargeable in the month in which it becomes chargeable in the destination Member State, March 2026, so the deduction belongs to the first quarter of 2026 and the acquisition must be stated in the return (Art 178(c), Art 179). The 15th-day rule in Art 22 governs supplies of goods, not the reporting period of the acquisition itself."
 },
 {
  "id": "Q0459",
  "qid": "c10q09",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "non-established",
   "art-296"
  ],
  "source": "chapter",
  "stemZh": "一家法国公司在比利时没有设立机构，向比利时供应商购入 12 000.00 欧元的货物转售比利时，比利时适用非设立纳税人特别制度（Art 296）。该笔取得的比利时增值税是多少？",
  "stemEn": "A French company with no establishment in Belgium buys goods worth 12 000.00 EUR from a Belgian supplier for resale in Belgium, and Belgium applies the special scheme for non-established taxable persons (Art 296). What Belgian VAT is due on the acquisition?",
  "options": [
   {
    "zh": "2 520.00 欧元",
    "en": "2 520.00 EUR"
   },
   {
    "zh": "2 280.00 欧元",
    "en": "2 280.00 EUR"
   },
   {
    "zh": "12 000.00 欧元",
    "en": "12 000.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "取得在到达国比利时课税，税率 21%：12 000.00 x 21% = 2 520.00 欧元。Art 296 的特别制度允许指定税收代理人处理非设立纳税人的欧盟内取得；细则依成员国法（VERIFY）。",
  "solutionEn": "The acquisition is taxed in the arrival Member State, Belgium, at 21 %: 12 000.00 x 21 % = 2 520.00 EUR. The special scheme in Art 296 allows a tax representative to be appointed for the intra-EU acquisitions of a non-established person; the national detail is VERIFY."
 },
 {
  "id": "Q0460",
  "qid": "c10q10",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "rates",
   "acquisition-reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚商店向西班牙供应商购入 10 000.00 欧元的货物，该笔取得在爱沙尼亚反向征税。爱沙尼亚须自行申报的增值税是多少？",
  "stemEn": "An Estonian shop buys goods worth 10 000.00 EUR from a Spanish supplier; the acquisition is reverse charged in Estonia. What VAT must Estonia self-assess?",
  "options": [
   {
    "zh": "2 400.00 欧元",
    "en": "2 400.00 EUR"
   },
   {
    "zh": "2 100.00 欧元",
    "en": "2 100.00 EUR"
   },
   {
    "zh": "10 000.00 欧元",
    "en": "10 000.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%（不是 22%）：10 000.00 x 24% = 2 400.00 欧元。西班牙按 Art 138 免税开票，爱沙尼亚反向征税并按月于次月 20 日申报抵扣。",
  "solutionEn": "Estonia's standard rate has been 24 % since 1 July 2025 (not 22 %): 10 000.00 x 24 % = 2 400.00 EUR. Spain invoices exempt under Art 138; Estonia reverse charges and deducts in its monthly return filed by the 20th of the following month."
 },
 {
  "id": "Q0461",
  "qid": "c10q11",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "four-tests",
   "non-deductible"
  ],
  "source": "chapter",
  "stemZh": "一家已登记增值税的比利时公司以 7 000.00 欧元向荷兰供应商购买商品，但货物用于私人自用而非经营活动。该笔取得在比利时仍须课税。下列哪一项正确？",
  "stemEn": "A Belgian VAT-registered company buys goods for 7 000.00 EUR from a Dutch supplier, but the goods are used for private purposes rather than for taxable activities. The acquisition is still taxed in Belgium. Which statement is correct?",
  "options": [
   {
    "zh": "应纳 1 470.00 欧元，但进项税不得抵扣",
    "en": "1 470.00 EUR is due, but the input tax cannot be deducted"
   },
   {
    "zh": "不产生增值税，取得属于非应税取得",
    "en": "No VAT arises, because the acquisition is outside the scope of VAT"
   },
   {
    "zh": "应纳 1 470.00 欧元，且可以全额抵扣",
    "en": "1 470.00 EUR is due and can be deducted in full"
   },
   {
    "zh": "应纳 1 330.00 欧元，且可以全额抵扣",
    "en": "1 330.00 EUR is due and can be deducted in full"
   }
  ],
  "answer": 0,
  "solutionZh": "货物用于私人自用，不满足四项检验中的「用于应税经营活动」，增值税仍按 21% 计征：7 000.00 x 21% = 1 470.00 欧元，但进项税不得抵扣，成为企业成本。四项检验是抵扣条件，不是纳税义务条件。",
  "solutionEn": "Private use fails the taxable-activities test, so VAT is still charged at 21 %: 7 000.00 x 21 % = 1 470.00 EUR, but the input tax cannot be deducted and becomes a cost. The four tests are conditions for deduction, not for liability."
 },
 {
  "id": "Q0462",
  "qid": "c10q12",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "dispatch",
   "art-138"
  ],
  "source": "chapter",
  "stemZh": "比利时供应商以 8 000.00 欧元（不含税）向一家德国增值税登记客户销售商品并送货至汉堡。该供应商发票上应收取的增值税是多少？",
  "stemEn": "A Belgian supplier sells goods to a German VAT-registered customer for 8 000.00 EUR net, delivered to Hamburg. What VAT should the supplier invoice?",
  "options": [
   {
    "zh": "0.00 欧元（输往另一成员国的供应免税）",
    "en": "0.00 EUR (the intra-EU supply is exempt)"
   },
   {
    "zh": "1 680.00 欧元",
    "en": "1 680.00 EUR"
   },
   {
    "zh": "1 520.00 欧元",
    "en": "1 520.00 EUR"
   },
   {
    "zh": "8 000.00 欧元",
    "en": "8 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "输往另一成员国的供应按 Art 138 免税，发票上载明买方德国增值税号并注明反向征税，供应商不代收德国 19% 的增值税；德国买方在自己的申报中反向征税并抵扣。",
  "solutionEn": "A supply dispatched to another Member State is exempt under Art 138; the invoice states the German VAT number of the customer and the reverse charge wording, and the supplier does not charge the German 19 %. The German buyer reverse charges and deducts in its own return."
 },
 {
  "id": "Q0463",
  "qid": "c10q13",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "chain-transaction",
   "arrival-ms"
  ],
  "source": "chapter",
  "stemZh": "链式交易：法国供应商以 9 000.00 欧元把家具卖给德国客户，货物先经比利时仓库中转。适用链式交易简化处理时，增值税在哪一国课征、金额多少？",
  "stemEn": "Chain transaction: a French supplier sells furniture to a German customer for 9 000.00 EUR, with the goods passing through a Belgian warehouse first. Under the chain-transaction simplification, where is the VAT charged and how much?",
  "options": [
   {
    "zh": "德国，1 710.00 欧元",
    "en": "Germany, 1 710.00 EUR"
   },
   {
    "zh": "比利时，1 890.00 欧元",
    "en": "Belgium, 1 890.00 EUR"
   },
   {
    "zh": "法国，1 800.00 欧元",
    "en": "France, 1 800.00 EUR"
   },
   {
    "zh": "不产生增值税",
    "en": "No VAT arises"
   }
  ],
  "answer": 0,
  "solutionZh": "货物只移动一次，属于链式交易，增值税落在最终客户所在的德国，按 19% 计算：9 000.00 x 19% = 1 710.00 欧元；中间环节（法国发货、比利时取得）免税并反向征税。",
  "solutionEn": "There is a single physical movement, so this is a chain transaction and the VAT is due in the final Member State of the customer, Germany, at 19 %: 9 000.00 x 19 % = 1 710.00 EUR; the intermediate legs (French dispatch, Belgian acquisition) are exempt and reverse charged."
 },
 {
  "id": "Q0464",
  "qid": "c10q14",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "four-tests",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "关于欧盟内取得的四项检验，下列哪一项表述正确？",
  "stemEn": "Which statement about the four tests for an intra-EU acquisition is correct?",
  "options": [
   {
    "zh": "四项检验是抵扣条件，不是纳税义务条件",
    "en": "The four tests are conditions for deduction, not for the liability to pay VAT"
   },
   {
    "zh": "四项检验同样适用于进口增值税的抵扣",
    "en": "The four tests also govern the deduction of import VAT"
   },
   {
    "zh": "四项检验只适用于 B2B 交易",
    "en": "The four tests apply only to B2B transactions"
   },
   {
    "zh": "四项检验由各成员国税务机关自行设定",
    "en": "The four tests are set by each national tax administration"
   }
  ],
  "answer": 0,
  "solutionZh": "四项检验来自欧盟层面的判例标准，适用对象是欧盟内取得增值税的抵扣权；进口增值税的抵扣适用 Art 168-169 及进口单据要求（Art 178(e)），不是这四项检验。",
  "solutionEn": "The four tests are an EU-level standard for the right to deduct VAT on intra-EU acquisitions. Deduction of import VAT follows Art 168-169 and the import-document requirements of Art 178(e), not the four tests."
 },
 {
  "id": "Q0465",
  "qid": "c10q15",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "taxable-amount",
   "freight"
  ],
  "source": "chapter",
  "stemZh": "法国零售商向比利时供应商购货，不含税金额 20 000.00 欧元，比利时供应商另收取送货费 800.00 欧元。取得在法国反向征税。法国零售商须自行申报的增值税是多少？",
  "stemEn": "A French retailer buys goods from a Belgian supplier for 20 000.00 EUR net; the Belgian supplier additionally charges 800.00 EUR for delivery. The acquisition is reverse charged in France. What VAT must the French retailer self-assess?",
  "options": [
   {
    "zh": "4 160.00 欧元",
    "en": "4 160.00 EUR"
   },
   {
    "zh": "4 000.00 欧元",
    "en": "4 000.00 EUR"
   },
   {
    "zh": "3 360.00 欧元",
    "en": "3 360.00 EUR"
   },
   {
    "zh": "20 800.00 欧元",
    "en": "20 800.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "卖方收取的送货费属于对价的一部分，计入计税基础（Art 90、Art 78(b)）：20 000.00 + 800.00 = 20 800.00 欧元；法国 20% 得 4 160.00 欧元。4 000.00 欧元是漏计运费的错误答案。",
  "solutionEn": "Delivery charged by the supplier forms part of the consideration and stays in the base (Art 90, Art 78(b)): 20 000.00 + 800.00 = 20 800.00 EUR; at the French 20 % rate, 4 160.00 EUR. The 4 000.00 EUR option wrongly leaves out the freight."
 },
 {
  "id": "Q0466",
  "qid": "c10q16",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "taxable-amount",
   "rates"
  ],
  "source": "chapter",
  "stemZh": "荷兰商店向比利时供应商购入 12 500.00 欧元库存，比利时供应商另收取送货费 500.00 欧元。取得在荷兰反向征税。荷兰须自行申报的增值税是多少？",
  "stemEn": "A Dutch shop buys 12 500.00 EUR of stock from a Belgian supplier who charges 500.00 EUR for delivery. The acquisition is reverse charged in the Netherlands. What VAT must the Netherlands self-assess?",
  "options": [
   {
    "zh": "2 730.00 欧元",
    "en": "2 730.00 EUR"
   },
   {
    "zh": "2 625.00 欧元",
    "en": "2 625.00 EUR"
   },
   {
    "zh": "2 500.00 欧元",
    "en": "2 500.00 EUR"
   },
   {
    "zh": "13 000.00 欧元",
    "en": "13 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "计税基础 12 500.00 + 500.00 = 13 000.00 欧元，荷兰 21% 得 2 730.00 欧元。荷兰非设立纳税人按月申报；本题取得人已在荷兰登记。",
  "solutionEn": "Taxable amount 12 500.00 + 500.00 = 13 000.00 EUR; at the Dutch 21 % rate, 2 730.00 EUR. Non-established persons in NL file monthly returns; here the acquirer is registered in NL."
 },
 {
  "id": "Q0467",
  "qid": "c10q17",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "margin-scheme",
   "cross-border"
  ],
  "source": "chapter",
  "stemZh": "比利时二手车经销商以 11 000.00 欧元购入一辆二手车，再以 15 000.00 欧元卖给德国私人客户。按汽车利润方案，只就利润按客户所在国（德国 19%）课税。应收取的增值税是多少？",
  "stemEn": "A Belgian second-hand car dealer buys a car for 11 000.00 EUR and sells it to a private customer in Germany for 15 000.00 EUR. Under the automotive margin scheme only the margin is taxed, at the rate of the customer's Member State (Germany 19 %). What VAT may be charged?",
  "options": [
   {
    "zh": "760.00 欧元",
    "en": "760.00 EUR"
   },
   {
    "zh": "2 850.00 欧元",
    "en": "2 850.00 EUR"
   },
   {
    "zh": "3 150.00 欧元",
    "en": "3 150.00 EUR"
   },
   {
    "zh": "4 000.00 欧元",
    "en": "4 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "利润 = 15 000.00 − 11 000.00 = 4 000.00 欧元，德国 19% 得 760.00 欧元。2 850.00 欧元是按售价全额课税的错误答案。跨境销售时经销商通常需在德国指定代理人（细则 VERIFY）。",
  "solutionEn": "Margin = 15 000.00 - 11 000.00 = 4 000.00 EUR; at the German 19 % rate, 760.00 EUR. The 2 850.00 EUR option wrongly taxes the full selling price. For a cross-border sale the dealer normally needs a representative in Germany (national detail VERIFY)."
 },
 {
  "id": "Q0468",
  "qid": "c10q18",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "rates",
   "acquisition-reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "法国零售商向比利时供应商购入 15 000.00 欧元库存，货物运至法国门店。取得在法国反向征税。法国零售商须自行申报的增值税是多少？",
  "stemEn": "A French retailer buys 15 000.00 EUR of stock from a Belgian supplier, delivered to its French store. The acquisition is reverse charged in France. What VAT must the French retailer self-assess?",
  "options": [
   {
    "zh": "3 000.00 欧元",
    "en": "3 000.00 EUR"
   },
   {
    "zh": "3 150.00 欧元",
    "en": "3 150.00 EUR"
   },
   {
    "zh": "2 850.00 欧元",
    "en": "2 850.00 EUR"
   },
   {
    "zh": "15 000.00 欧元",
    "en": "15 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "法国标准税率 20%：15 000.00 x 20% = 3 000.00 欧元。3 150.00 欧元是误用 21%，2 850.00 欧元是误用 19%。",
  "solutionEn": "The French standard rate is 20 %: 15 000.00 x 20 % = 3 000.00 EUR. The 3 150.00 EUR option wrongly uses 21 % and the 2 850.00 EUR option wrongly uses 19 %."
 },
 {
  "id": "Q0469",
  "qid": "c10q19",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "non-deductible",
   "new-means-of-transport"
  ],
  "source": "chapter",
  "stemZh": "比利时商店从荷兰供应商购入一辆 30 000.00 欧元的新货车用于经营。买方在比利时已登记增值税号，故适用普通取得反向征税，而不是新运输工具的 11% 规则。该笔取得须自行申报的增值税是多少？",
  "stemEn": "A Belgian shop buys a new delivery van for 30 000.00 EUR from a Dutch supplier for business use. The buyer is registered for VAT in Belgium, so the ordinary acquisition reverse charge applies rather than the 11 % rule for new means of transport. What VAT must be self-assessed?",
  "options": [
   {
    "zh": "6 300.00 欧元（车辆进项税依 Art 72 不得抵扣）",
    "en": "6 300.00 EUR (vehicle input VAT is not deductible under Art 72)"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   },
   {
    "zh": "3 300.00 欧元",
    "en": "3 300.00 EUR"
   },
   {
    "zh": "30 000.00 欧元",
    "en": "30 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时 21%：30 000.00 x 21% = 6 300.00 欧元，须在申报中作为销项与进项分别反映；但车辆进项税依 Art 72 不得抵扣，最终由企业承担。11% 规则只适用于私人或未登记主体取得新车。",
  "solutionEn": "At the Belgian 21 % rate: 30 000.00 x 21 % = 6 300.00 EUR, shown as output and input VAT in the return; but vehicle input VAT is not deductible under Art 72 and is finally borne by the business. The 11 % rule applies only where a private or unregistered person takes delivery of a new vehicle."
 },
 {
  "id": "Q0470",
  "qid": "c10q20",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "retail-case"
  ],
  "source": "chapter",
  "stemZh": "比利时私人消费者以 24 000.00 欧元从德国车行购买一辆新汽车（市场价 24 000.00 欧元）。车行按新运输工具特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）在比利时开票，消费者支付的全部价款是多少？",
  "stemEn": "A private consumer in Belgium buys a new car from a German dealer for 24 000.00 EUR (market value 24 000.00 EUR). The dealer invoices Belgian VAT on the special taxable amount for new means of transport (11 % floor, 20 000.00 EUR ceiling for cars). How much does the consumer pay in total?",
  "options": [
   {
    "zh": "28 200.00 欧元",
    "en": "28 200.00 EUR"
   },
   {
    "zh": "29 040.00 欧元",
    "en": "29 040.00 EUR"
   },
   {
    "zh": "26 640.00 欧元",
    "en": "26 640.00 EUR"
   },
   {
    "zh": "24 000.00 欧元",
    "en": "24 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(24 000.00, 11% x 24 000.00 = 2 640.00), 20 000.00) = 20 000.00 欧元；比利时 21% 得 4 200.00 欧元。消费者共付 24 000.00 + 4 200.00 = 28 200.00 欧元。29 040.00 欧元是按售价全额课 21% 的错误结果。",
  "solutionEn": "Taxable amount = min(max(24 000.00, 11 % x 24 000.00 = 2 640.00), 20 000.00) = 20 000.00 EUR; at 21 % the VAT is 4 200.00 EUR, so the consumer pays 24 000.00 + 4 200.00 = 28 200.00 EUR. The 29 040.00 EUR option wrongly applies 21 % to the full price."
 },
 {
  "id": "Q0471",
  "qid": "c10v01-01",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家5,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 19% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 5,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 19 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "950.00",
    "en": "950.00"
   },
   {
    "zh": "5,950.00",
    "en": "5,950.00"
   },
   {
    "zh": "1,250.00",
    "en": "1,250.00"
   },
   {
    "zh": "1,900.00",
    "en": "1,900.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：5,000.00 x 19% = 950.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 5,000.00 x 19 % = 950.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0472",
  "qid": "c10v01-02",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家5,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 21% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 5,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 21 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "6,050.00",
    "en": "6,050.00"
   },
   {
    "zh": "1,250.00",
    "en": "1,250.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：5,000.00 x 21% = 1,050.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 5,000.00 x 21 % = 1,050.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0473",
  "qid": "c10v01-03",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家8,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 19% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 8,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 19 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "1,520.00",
    "en": "1,520.00"
   },
   {
    "zh": "9,520.00",
    "en": "9,520.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "3,040.00",
    "en": "3,040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：8,000.00 x 19% = 1,520.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 8,000.00 x 19 % = 1,520.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0474",
  "qid": "c10v01-04",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家8,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 21% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 8,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 21 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "9,680.00",
    "en": "9,680.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "3,360.00",
    "en": "3,360.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：8,000.00 x 21% = 1,680.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 8,000.00 x 21 % = 1,680.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0475",
  "qid": "c10v01-05",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家12,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 19% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 12,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 19 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "14,280.00",
    "en": "14,280.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "4,560.00",
    "en": "4,560.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：12,000.00 x 19% = 2,280.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 12,000.00 x 19 % = 2,280.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0476",
  "qid": "c10v01-06",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家12,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 21% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 12,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 21 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "5,040.00",
    "en": "5,040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：12,000.00 x 21% = 2,520.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 12,000.00 x 21 % = 2,520.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0477",
  "qid": "c10v01-07",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家20,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 19% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 20,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 19 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "23,800.00",
    "en": "23,800.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   },
   {
    "zh": "7,600.00",
    "en": "7,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：20,000.00 x 19% = 3,800.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 20,000.00 x 19 % = 3,800.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0478",
  "qid": "c10v01-08",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家20,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 21% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 20,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 21 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,200.00",
    "en": "24,200.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：20,000.00 x 21% = 4,200.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 20,000.00 x 21 % = 4,200.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0479",
  "qid": "c10v01-09",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家35,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 19% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 35,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 19 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "6,650.00",
    "en": "6,650.00"
   },
   {
    "zh": "41,650.00",
    "en": "41,650.00"
   },
   {
    "zh": "8,750.00",
    "en": "8,750.00"
   },
   {
    "zh": "13,300.00",
    "en": "13,300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：35,000.00 x 19% = 6,650.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 35,000.00 x 19 % = 6,650.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0480",
  "qid": "c10v01-10",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "acquisition-reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家35,000.00 欧元的货物由发运国发往到达国，买方在到达国已登记增值税号。发运国按 Art 138 免税开票，买方按到达国 21% 反向征税。买方须自行申报的增值税是多少？",
  "stemEn": "Goods worth 35,000.00 EUR are dispatched from one Member State to another; the buyer is registered for VAT in the arrival Member State. The dispatch MS invoices exempt under Art 138 and the buyer reverse charges at the arrival rate of 21 %. What VAT must the buyer self-assess?",
  "options": [
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   },
   {
    "zh": "42,350.00",
    "en": "42,350.00"
   },
   {
    "zh": "8,750.00",
    "en": "8,750.00"
   },
   {
    "zh": "14,700.00",
    "en": "14,700.00"
   }
  ],
  "answer": 0,
  "solutionZh": "发运国免税（Art 138），到达国反向征税：35,000.00 x 21% = 7,350.00 欧元。该笔进项税在同一申报期抵扣（Art 178(c)、Art 179）。",
  "solutionEn": "The dispatch MS exempts the supply (Art 138) and the arrival MS reverse charges: 35,000.00 x 21 % = 7,350.00 EUR. The input tax is deducted in the same return (Art 178(c), Art 179)."
 },
 {
  "id": "Q0481",
  "qid": "c10v02-01",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 500.00 欧元的价格取得一辆市场价值 20,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 20,000.00 EUR for 500.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "462.00",
    "en": "462.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "418.00",
    "en": "418.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 2,200.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 462.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 2,200.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 462.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0482",
  "qid": "c10v02-02",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 1,000.00 欧元的价格取得一辆市场价值 20,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 20,000.00 EUR for 1,000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "462.00",
    "en": "462.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "418.00",
    "en": "418.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 2,200.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 462.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 2,200.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 462.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0483",
  "qid": "c10v02-03",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 500.00 欧元的价格取得一辆市场价值 60,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 60,000.00 EUR for 500.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "1,386.00",
    "en": "1,386.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "1,254.00",
    "en": "1,254.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 6,600.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 1,386.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 6,600.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 1,386.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0484",
  "qid": "c10v02-04",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 1,000.00 欧元的价格取得一辆市场价值 60,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 60,000.00 EUR for 1,000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "1,386.00",
    "en": "1,386.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "12,600.00",
    "en": "12,600.00"
   },
   {
    "zh": "1,254.00",
    "en": "1,254.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 6,600.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 1,386.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 6,600.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 1,386.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0485",
  "qid": "c10v02-05",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 500.00 欧元的价格取得一辆市场价值 120,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 120,000.00 EUR for 500.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "2,772.00",
    "en": "2,772.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "2,508.00",
    "en": "2,508.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 13,200.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 2,772.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 13,200.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 2,772.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0486",
  "qid": "c10v02-06",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 1,000.00 欧元的价格取得一辆市场价值 120,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 120,000.00 EUR for 1,000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "2,772.00",
    "en": "2,772.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "25,200.00",
    "en": "25,200.00"
   },
   {
    "zh": "2,508.00",
    "en": "2,508.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 13,200.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 2,772.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 13,200.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 2,772.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0487",
  "qid": "c10v02-07",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 500.00 欧元的价格取得一辆市场价值 250,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 250,000.00 EUR for 500.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "52,500.00",
    "en": "52,500.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 27,500.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 4,200.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 27,500.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 4,200.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0488",
  "qid": "c10v02-08",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 1,000.00 欧元的价格取得一辆市场价值 250,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 250,000.00 EUR for 1,000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "52,500.00",
    "en": "52,500.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 27,500.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 4,200.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 27,500.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 4,200.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0489",
  "qid": "c10v02-09",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 500.00 欧元的价格取得一辆市场价值 300,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 300,000.00 EUR for 500.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   },
   {
    "zh": "63,000.00",
    "en": "63,000.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 33,000.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 4,200.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 33,000.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 4,200.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0490",
  "qid": "c10v02-10",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "new-means-of-transport",
   "11-percent-floor"
  ],
  "source": "variant",
  "stemZh": "私人买家以 1,000.00 欧元的价格取得一辆市场价值 300,000.00 欧元的新车，适用新运输工具特别计税基础（11% 底线，乘用车上限 20 000 欧元），税率 21%。应税基础与增值税是多少？",
  "stemEn": "A private buyer takes delivery of a new car with a market value of 300,000.00 EUR for 1,000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000 EUR ceiling for cars) at 21 %. What is the taxable amount and the VAT?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "63,000.00",
    "en": "63,000.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "应税基础 = min(max(成交价, 11% x 市场价值), 20 000) = 33,000.00 欧元（若上限生效则为 20 000.00 欧元），增值税 = 4,200.00 欧元。按成交价或按市场价课税都是错误答案。",
  "solutionEn": "Taxable amount = min(max(purchase price, 11 % x market value), 20 000) = 33,000.00 EUR (or 20 000.00 EUR where the ceiling bites), and the VAT is 4,200.00 EUR. Taxing the purchase price or the full market value is wrong."
 },
 {
  "id": "Q0491",
  "qid": "c10v03-01",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 2,000.00 欧元，客户所在成员国标准税率为 19%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 2,000.00 EUR to a customer in a Member State whose standard rate is 19 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "380.00",
    "en": "380.00"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "190.00",
    "en": "190.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：2,000.00 x 19% = 380.00 欧元。按售价全额课税（2,280.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 2,000.00 x 19 % = 380.00 EUR. Taxing the full selling price (2,280.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0492",
  "qid": "c10v03-02",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 2,000.00 欧元，客户所在成员国标准税率为 21%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 2,000.00 EUR to a customer in a Member State whose standard rate is 21 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "420.00",
    "en": "420.00"
   },
   {
    "zh": "380.00",
    "en": "380.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：2,000.00 x 21% = 420.00 欧元。按售价全额课税（2,520.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 2,000.00 x 21 % = 420.00 EUR. Taxing the full selling price (2,520.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0493",
  "qid": "c10v03-03",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 3,000.00 欧元，客户所在成员国标准税率为 19%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 3,000.00 EUR to a customer in a Member State whose standard rate is 19 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "570.00",
    "en": "570.00"
   },
   {
    "zh": "630.00",
    "en": "630.00"
   },
   {
    "zh": "2,470.00",
    "en": "2,470.00"
   },
   {
    "zh": "285.00",
    "en": "285.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：3,000.00 x 19% = 570.00 欧元。按售价全额课税（2,470.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 3,000.00 x 19 % = 570.00 EUR. Taxing the full selling price (2,470.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0494",
  "qid": "c10v03-04",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 3,000.00 欧元，客户所在成员国标准税率为 21%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 3,000.00 EUR to a customer in a Member State whose standard rate is 21 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "630.00",
    "en": "630.00"
   },
   {
    "zh": "570.00",
    "en": "570.00"
   },
   {
    "zh": "2,730.00",
    "en": "2,730.00"
   },
   {
    "zh": "315.00",
    "en": "315.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：3,000.00 x 21% = 630.00 欧元。按售价全额课税（2,730.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 3,000.00 x 21 % = 630.00 EUR. Taxing the full selling price (2,730.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0495",
  "qid": "c10v03-05",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 4,000.00 欧元，客户所在成员国标准税率为 19%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 4,000.00 EUR to a customer in a Member State whose standard rate is 19 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "760.00",
    "en": "760.00"
   },
   {
    "zh": "840.00",
    "en": "840.00"
   },
   {
    "zh": "2,660.00",
    "en": "2,660.00"
   },
   {
    "zh": "380.00",
    "en": "380.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：4,000.00 x 19% = 760.00 欧元。按售价全额课税（2,660.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 4,000.00 x 19 % = 760.00 EUR. Taxing the full selling price (2,660.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0496",
  "qid": "c10v03-06",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 4,000.00 欧元，客户所在成员国标准税率为 21%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 4,000.00 EUR to a customer in a Member State whose standard rate is 21 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "840.00",
    "en": "840.00"
   },
   {
    "zh": "760.00",
    "en": "760.00"
   },
   {
    "zh": "2,940.00",
    "en": "2,940.00"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：4,000.00 x 21% = 840.00 欧元。按售价全额课税（2,940.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 4,000.00 x 21 % = 840.00 EUR. Taxing the full selling price (2,940.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0497",
  "qid": "c10v03-07",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 5,000.00 欧元，客户所在成员国标准税率为 19%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 5,000.00 EUR to a customer in a Member State whose standard rate is 19 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "950.00",
    "en": "950.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "2,850.00",
    "en": "2,850.00"
   },
   {
    "zh": "475.00",
    "en": "475.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：5,000.00 x 19% = 950.00 欧元。按售价全额课税（2,850.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 5,000.00 x 19 % = 950.00 EUR. Taxing the full selling price (2,850.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0498",
  "qid": "c10v03-08",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 5,000.00 欧元，客户所在成员国标准税率为 21%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 5,000.00 EUR to a customer in a Member State whose standard rate is 21 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "950.00",
    "en": "950.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "525.00",
    "en": "525.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：5,000.00 x 21% = 1,050.00 欧元。按售价全额课税（3,150.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 5,000.00 x 21 % = 1,050.00 EUR. Taxing the full selling price (3,150.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0499",
  "qid": "c10v03-09",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 6,000.00 欧元，客户所在成员国标准税率为 19%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 6,000.00 EUR to a customer in a Member State whose standard rate is 19 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "1,140.00",
    "en": "1,140.00"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "3,040.00",
    "en": "3,040.00"
   },
   {
    "zh": "570.00",
    "en": "570.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：6,000.00 x 19% = 1,140.00 欧元。按售价全额课税（3,040.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 6,000.00 x 19 % = 1,140.00 EUR. Taxing the full selling price (3,040.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0500",
  "qid": "c10v03-10",
  "chapter": 10,
  "chapterTitle": "欧盟内取得与四项检验",
  "chapterTitleEn": "Intra-EU Acquisitions and the Four Tests",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "margin-scheme"
  ],
  "source": "variant",
  "stemZh": "二手车经销商销售一辆二手车，利润为 6,000.00 欧元，客户所在成员国标准税率为 21%。按汽车利润方案，经销商应就本次销售收取多少增值税？",
  "stemEn": "A second-hand car dealer sells a used car earning a margin of 6,000.00 EUR to a customer in a Member State whose standard rate is 21 %. Under the automotive margin scheme, how much VAT does the dealer charge on the sale?",
  "options": [
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "1,140.00",
    "en": "1,140.00"
   },
   {
    "zh": "3,360.00",
    "en": "3,360.00"
   },
   {
    "zh": "630.00",
    "en": "630.00"
   }
  ],
  "answer": 0,
  "solutionZh": "利润方案的应税金额只是利润：6,000.00 x 21% = 1,260.00 欧元。按售价全额课税（3,360.00 欧元）或错用另一国税率都是常见错误。",
  "solutionEn": "Under the margin scheme the taxable amount is the margin only: 6,000.00 x 21 % = 1,260.00 EUR. Taxing the full selling price (3,360.00 EUR) or using another country's rate are the classic errors."
 },
 {
  "id": "Q0501",
  "qid": "c11q01",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "中国网店以 120.00 欧元把一件服装卖给德国消费者，运费 10.00 欧元在发票上单独列示，卖家在结账时收取关税。2026 年 7 月 1 日后，货件只有一种货品。德国进口增值税的计税基础与税额分别是多少？",
  "stemEn": "A Chinese webshop sells a garment to a German consumer for 120.00 EUR; freight of 10.00 EUR is shown separately on the invoice and the seller charges the duty at checkout. Since 1 July 2026 the consignment contains one item type. What is the import VAT base in Germany and how much VAT is due?",
  "options": [
   {
    "zh": "计税基础 133.00 欧元，税额 25.27 欧元",
    "en": "Base 133.00 EUR, VAT 25.27 EUR"
   },
   {
    "zh": "计税基础 120.00 欧元，税额 22.80 欧元",
    "en": "Base 120.00 EUR, VAT 22.80 EUR"
   },
   {
    "zh": "计税基础 130.00 欧元，税额 24.70 欧元",
    "en": "Base 130.00 EUR, VAT 24.70 EUR"
   },
   {
    "zh": "计税基础 135.00 欧元，税额 25.65 欧元",
    "en": "Base 135.00 EUR, VAT 25.65 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 120.00 + 10.00 = 130.00 欧元（运至欧盟边境的运输费属于价格加计项）。临时关税每种货品 3 欧元 = 3.00 欧元。计税基础 = 130.00 + 3.00 = 133.00 欧元；德国 19% 得 25.27 欧元。",
  "solutionEn": "Customs value = 120.00 + 10.00 = 130.00 EUR (transport to the EU border is an addition to the price). The temporary flat duty is EUR 3 for one item type. Base = 130.00 + 3.00 = 133.00 EUR; at the German 19 % rate the VAT is 25.27 EUR."
 },
 {
  "id": "Q0502",
  "qid": "c11q02",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "chapter",
  "stemZh": "承上题：中国网店卖 120.00 欧元服装，运费 10.00 欧元单独列示，临时关税 3.00 欧元，德国进口增值税 25.27 欧元。消费者一共支付多少？",
  "stemEn": "Following the previous question: a Chinese webshop sells a 120.00 EUR garment, freight of 10.00 EUR is shown separately, the temporary duty is 3.00 EUR and the German import VAT is 25.27 EUR. How much does the consumer pay in total?",
  "options": [
   {
    "zh": "158.27 欧元",
    "en": "158.27 EUR"
   },
   {
    "zh": "155.27 欧元",
    "en": "155.27 EUR"
   },
   {
    "zh": "160.00 欧元",
    "en": "160.00 EUR"
   },
   {
    "zh": "148.27 欧元",
    "en": "148.27 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "120.00 + 10.00 + 3.00 + 25.27 = 158.27 欧元。注意 2 欧元海关处理费按申报行项目另行计收，主流做法是不计入货物的增值税税基（VERIFY）。",
  "solutionEn": "120.00 + 10.00 + 3.00 + 25.27 = 158.27 EUR. Note that the EUR 2 customs handling fee is charged per declaration line item and, on the mainstream reading, is not added to the VAT base of the goods (VERIFY)."
 },
 {
  "id": "Q0503",
  "qid": "c11q03",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "chapter",
  "stemZh": "荷兰设立的网店以 120.00 欧元向法国消费者销售一件服装，并经法国 OSS 申报。法国消费者应付的增值税是多少？",
  "stemEn": "A webshop established in the Netherlands sells a garment to a French consumer for 120.00 EUR and reports through the French OSS. How much VAT does the French consumer pay?",
  "options": [
   {
    "zh": "24.00 欧元",
    "en": "24.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   },
   {
    "zh": "12.00 欧元",
    "en": "12.00 EUR"
   },
   {
    "zh": "25.20 欧元",
    "en": "25.20 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "远程销售适用目的地成员国税率，法国标准税率为 20%：120.00 x 20% = 24.00 欧元。卖家通过 OSS 在法国申报，0.00 欧元是错误答案，因为货物远程销售从来没有门槛。",
  "solutionEn": "Distance sales follow the rate of the destination Member State; the French standard rate is 20 %: 120.00 x 20 % = 24.00 EUR. The seller reports through the OSS in France. The 0.00 EUR option is wrong because distance sales of goods never had a threshold."
 },
 {
  "id": "Q0504",
  "qid": "c11q04",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "threshold",
   "oss"
  ],
  "source": "chapter",
  "stemZh": "网店向一位德国消费者在同一货件中销售两件 80.00 欧元的衬衫，货件价值 160.00 欧元超过 150 欧元。卖家必须在结账时收取的德国增值税是多少？",
  "stemEn": "A webshop sells two shirts of 80.00 EUR each to one German consumer in a single consignment; the consignment value is 160.00 EUR and exceeds EUR 150. How much German VAT must the seller charge at checkout?",
  "options": [
   {
    "zh": "30.40 欧元",
    "en": "30.40 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   },
   {
    "zh": "15.20 欧元",
    "en": "15.20 EUR"
   },
   {
    "zh": "60.80 欧元",
    "en": "60.80 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "货件超过 150 欧元，卖家须在结账时按目的地成员国税率通过 OSS 收取德国增值税：160.00 x 19% = 30.40 欧元。门槛按每一货件判断，而不是按每件商品。",
  "solutionEn": "The consignment exceeds EUR 150, so the seller must charge German destination VAT at checkout through the OSS: 160.00 x 19 % = 30.40 EUR. The threshold is tested per consignment, not per item."
 },
 {
  "id": "Q0505",
  "qid": "c11q05",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "threshold-exceptions",
   "new-means-of-transport"
  ],
  "source": "chapter",
  "stemZh": "德国网店以 40 000.00 欧元把一辆新车卖给西班牙私人消费者。新运输工具属门槛例外。该笔销售在西班牙应征的增值税是多少？",
  "stemEn": "A German webshop sells a new car to a private consumer in Spain for 40 000.00 EUR. A new means of transport is an exception to the threshold. How much VAT is due in Spain on this sale?",
  "options": [
   {
    "zh": "7 600.00 欧元",
    "en": "7 600.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   },
   {
    "zh": "3 800.00 欧元",
    "en": "3 800.00 EUR"
   },
   {
    "zh": "40 000.00 欧元",
    "en": "40 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "新运输工具不适用 150 欧元门槛，目的地成员国西班牙的增值税直接适用：40 000.00 x 21% = 7 600.00 欧元。私人消费者没有抵扣权。",
  "solutionEn": "A new means of transport is outside the EUR 150 threshold, so the VAT of the destination Member State, Spain, applies: 40 000.00 x 21 % = 7 600.00 EUR. The private consumer has no right to deduct."
 },
 {
  "id": "Q0506",
  "qid": "c11q06",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "threshold",
   "freight"
  ],
  "source": "chapter",
  "stemZh": "荷兰消费者向德国网店购买一件 145.00 欧元的服装，运费 20.00 欧元在发票上单独列示。下列哪一项表述正确？",
  "stemEn": "A consumer in the Netherlands buys a garment worth 145.00 EUR from a German webshop; freight of 20.00 EUR is shown separately on the invoice. Which statement is correct?",
  "options": [
   {
    "zh": "门槛测试用 145.00 欧元，卖家不必在结账时收取德国增值税，消费者在荷兰取得环节自行缴纳",
    "en": "The threshold is tested at 145.00 EUR; the seller need not charge German VAT at checkout and the consumer accounts for the VAT in the Netherlands"
   },
   {
    "zh": "门槛测试用 165.00 欧元，卖家必须在结账时经 OSS 收取德国增值税",
    "en": "The threshold is tested at 165.00 EUR and the seller must charge German VAT at checkout through the OSS"
   },
   {
    "zh": "运费永远计入门槛，因此门槛对任何货件都不适用",
    "en": "Freight is always included in the threshold, so the threshold never applies"
   },
   {
    "zh": "低于 150 欧元即完全免税",
    "en": "Below EUR 150 the sale is wholly exempt"
   }
  ],
  "answer": 0,
  "solutionZh": "门槛判断使用单独列示的运输与保险以外的价值，即 145.00 欧元，低于 150 欧元，因此消费者在进口（对欧盟内取得而言是取得）环节自行缴纳目的地成员国增值税；卖家也可以选择经 OSS 代收。若消费者在荷兰缴纳，计税基础为对价 165.00 欧元（卖方收取的运费属于对价），荷兰 21% 得 34.65 欧元。",
  "solutionEn": "The threshold test uses the value excluding transport and insurance shown separately, so 145.00 EUR is tested and is below EUR 150. The customer therefore accounts for the VAT of the destination Member State at the import (for an intra-EU sale, the acquisition) and the seller may elect to collect it through the OSS. If the consumer pays in the Netherlands, the base is the consideration of 165.00 EUR (freight charged by the seller is part of the consideration) and 21 % gives 34.65 EUR."
 },
 {
  "id": "Q0507",
  "qid": "c11q07",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "ioss",
   "conditions"
  ],
  "source": "chapter",
  "stemZh": "中国卖家向德国消费者销售四件商品。以下哪一种可以使用 IOSS？",
  "stemEn": "A Chinese seller makes four sales to German consumers. Which of them can use the IOSS?",
  "options": [
   {
    "zh": "价值 140.00 欧元的服装（单件货件，B2C）",
    "en": "A garment worth 140.00 EUR in a single consignment, B2C"
   },
   {
    "zh": "价值 160.00 欧元的运动鞋",
    "en": "Running shoes worth 160.00 EUR"
   },
   {
    "zh": "价值 100.00 欧元的烈酒",
    "en": "A bottle of spirits worth 100.00 EUR"
   },
   {
    "zh": "价值 120.00 欧元的新自行车",
    "en": "A new bicycle worth 120.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "IOSS 要求卖家在欧盟外、内在价值不超过 150 欧元、B2C、不含消费税商品、不含新运输工具。只有 140.00 欧元的服装同时满足全部条件：160.00 欧元超过内在价值上限，烈酒属消费税商品，新自行车属新运输工具。",
  "solutionEn": "The IOSS requires a seller outside the EU, an intrinsic value not exceeding EUR 150, a B2C sale, no excise goods and no new means of transport. Only the EUR 140.00 garment meets all of them: EUR 160.00 exceeds the intrinsic value limit, spirits are excise goods and a new bicycle is a new means of transport."
 },
 {
  "id": "Q0508",
  "qid": "c11q08",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "destination-rate",
   "rates"
  ],
  "source": "chapter",
  "stemZh": "同一批货以 200.00 欧元（不含税）分别卖给六国消费者，按各自标准税率计算。哪一国的增值税最高、金额是多少？",
  "stemEn": "The same goods are sold for 200.00 EUR net to consumers in each of the six countries, taxed at each standard rate. Which country gives the highest VAT and how much is it?",
  "options": [
   {
    "zh": "爱沙尼亚，48.00 欧元",
    "en": "Estonia, 48.00 EUR"
   },
   {
    "zh": "比利时、荷兰或西班牙，42.00 欧元",
    "en": "Belgium, the Netherlands or Spain, 42.00 EUR"
   },
   {
    "zh": "法国，40.00 欧元",
    "en": "France, 40.00 EUR"
   },
   {
    "zh": "德国，38.00 欧元",
    "en": "Germany, 38.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%：200.00 x 24% = 48.00 欧元。比利时、荷兰、西班牙为 21%（42.00 欧元），法国 20%（40.00 欧元），德国 19%（38.00 欧元）。",
  "solutionEn": "Estonia's standard rate has been 24 % since 1 July 2025: 200.00 x 24 % = 48.00 EUR. Belgium, the Netherlands and Spain apply 21 % (42.00 EUR), France 20 % (40.00 EUR) and Germany 19 % (38.00 EUR)."
 },
 {
  "id": "Q0509",
  "qid": "c11q09",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "return"
  ],
  "source": "chapter",
  "stemZh": "荷兰卖家在 2026 年 3 月通过法国 OSS 申报了 8 000.00 欧元的法国 B2C 远程销售。法国应通过 OSS 征收的增值税是多少？",
  "stemEn": "A Dutch seller reports 8 000.00 EUR of French B2C distance sales through the French OSS in March 2026. How much VAT is due in France through the OSS?",
  "options": [
   {
    "zh": "1 600.00 欧元",
    "en": "1 600.00 EUR"
   },
   {
    "zh": "1 680.00 欧元",
    "en": "1 680.00 EUR"
   },
   {
    "zh": "1 520.00 欧元",
    "en": "1 520.00 EUR"
   },
   {
    "zh": "8 000.00 欧元",
    "en": "8 000.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 按目的地成员国税率申报：8 000.00 x 20% = 1 600.00 欧元。1 680.00 欧元是误用荷兰 21%，1 520.00 欧元是误用德国 19%。",
  "solutionEn": "The OSS applies the rate of the destination Member State: 8 000.00 x 20 % = 1 600.00 EUR. The 1 680.00 EUR option wrongly uses the Dutch 21 % and the 1 520.00 EUR option wrongly uses the German 19 %."
 },
 {
  "id": "Q0510",
  "qid": "c11q10",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "deemed-supplier",
   "destination-rate"
  ],
  "source": "chapter",
  "stemZh": "欧盟外卖家在德国指定了税收代理人，并作为视同供应商向德国消费者销售 300.00 欧元的货物。发票上的德国增值税是多少？",
  "stemEn": "A non-EU seller has appointed a tax representative in Germany and, as deemed supplier, sells goods worth 300.00 EUR to a German consumer. What German VAT appears on the invoice?",
  "options": [
   {
    "zh": "57.00 欧元",
    "en": "57.00 EUR"
   },
   {
    "zh": "60.00 欧元",
    "en": "60.00 EUR"
   },
   {
    "zh": "63.00 欧元",
    "en": "63.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "视同供应商按目的地成员国税率收费，德国 19%：300.00 x 19% = 57.00 欧元。发票由税收代理人以卖方名义开具，并载明德国的 OSS 客户识别号。60.00 欧元是误用法国 20%，63.00 欧元是误用 21%。",
  "solutionEn": "The deemed supplier charges the rate of the destination Member State, 19 % in Germany: 300.00 x 19 % = 57.00 EUR. The invoice is issued by the tax representative in the name of the seller and shows the German OSS customer identification number. The 60.00 EUR option wrongly uses the French 20 % and the 63.00 EUR option wrongly uses 21 %."
 },
 {
  "id": "Q0511",
  "qid": "c11q11",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "threshold",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "关于 150 欧元门槛，下列哪一项表述正确？",
  "stemEn": "Which statement about the EUR 150 threshold is correct?",
  "options": [
   {
    "zh": "货件不超过 150 欧元时，增值税由消费者在进口环节缴纳，而不是免税",
    "en": "For a consignment not exceeding EUR 150 the customer pays the VAT at import; the sale is not exempt"
   },
   {
    "zh": "货件不超过 150 欧元时，全程不产生任何增值税",
    "en": "For a consignment not exceeding EUR 150 no VAT arises anywhere"
   },
   {
    "zh": "货件超过 150 欧元时，增值税改由消费者在进口环节缴纳",
    "en": "For a consignment above EUR 150 the customer pays the VAT at import instead"
   },
   {
    "zh": "150 欧元门槛按每个日历年度计算一次",
    "en": "The EUR 150 threshold is tested once per calendar year"
   }
  ],
  "answer": 0,
  "solutionZh": "门槛决定的是谁在什么环节缴税：不超过 150 欧元由消费者在进口环节缴纳；超过 150 欧元由卖家在结账时经 OSS 收取。两者都不是免税。",
  "solutionEn": "The threshold decides who pays and when: up to EUR 150 the customer pays at import; above EUR 150 the seller collects through the OSS at checkout. Neither is an exemption."
 },
 {
  "id": "Q0512",
  "qid": "c11q12",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "threshold-exceptions",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "以下哪一类商品仍适用 150 欧元门槛？",
  "stemEn": "Which of the following categories of goods is still subject to the EUR 150 threshold?",
  "options": [
   {
    "zh": "价值 120.00 欧元的普通服装",
    "en": "Ordinary clothing worth 120.00 EUR"
   },
   {
    "zh": "新汽车",
    "en": "A new car"
   },
   {
    "zh": "供应给消费者的电力",
    "en": "Electricity supplied to a consumer"
   },
   {
    "zh": "一瓶应税消费税商品",
    "en": "A bottle of goods subject to excise duty"
   }
  ],
  "answer": 0,
  "solutionZh": "普通服装不在例外清单内，因此适用门槛；新汽车、电力、燃气与水、供热与制冷、含增值税的广播电视、消费税商品以及需安装的工程与动产均为例外，不适用门槛。",
  "solutionEn": "Ordinary clothing is not on the list of exceptions, so the threshold applies. New means of transport, electricity, gas and water, heating and cooling, VAT broadcast and television, excise goods, and works and movables to be installed are all exceptions."
 },
 {
  "id": "Q0513",
  "qid": "c11q13",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types"
  ],
  "source": "chapter",
  "stemZh": "一个货件包含两种货品：一件 45.00 欧元的 T 恤和一顶 30.00 欧元的帽子，运费 10.00 欧元单独列示，2026 年后按每种货品 3 欧元征收临时关税。德国进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment contains two item types: a T-shirt worth 45.00 EUR and a hat worth 30.00 EUR; freight of 10.00 EUR is shown separately and, since 1 July 2026, the temporary duty of EUR 3 per item type applies. What is the import VAT base in Germany and how much VAT is due?",
  "options": [
   {
    "zh": "计税基础 91.00 欧元，税额 17.29 欧元",
    "en": "Base 91.00 EUR, VAT 17.29 EUR"
   },
   {
    "zh": "计税基础 85.00 欧元，税额 16.15 欧元",
    "en": "Base 85.00 EUR, VAT 16.15 EUR"
   },
   {
    "zh": "计税基础 75.00 欧元，税额 14.25 欧元",
    "en": "Base 75.00 EUR, VAT 14.25 EUR"
   },
   {
    "zh": "计税基础 91.00 欧元，税额 19.11 欧元",
    "en": "Base 91.00 EUR, VAT 19.11 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 45.00 + 30.00 + 10.00 = 85.00 欧元；临时关税 = 2 种货品 x 3.00 = 6.00 欧元；计税基础 = 85.00 + 6.00 = 91.00 欧元；德国 19% 得 17.29 欧元。",
  "solutionEn": "Customs value = 45.00 + 30.00 + 10.00 = 85.00 EUR; temporary duty = 2 item types x 3.00 = 6.00 EUR; base = 85.00 + 6.00 = 91.00 EUR; at the German 19 % rate, 17.29 EUR."
 },
 {
  "id": "Q0514",
  "qid": "c11q14",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日后，一个价值 80.00 欧元的中国小包寄到德国，只有一种货品。德国进口增值税的计税基础与税额是多少？",
  "stemEn": "Since 1 July 2026 a small parcel worth 80.00 EUR from China with one item type is sent to Germany. What is the import VAT base and the VAT due in Germany?",
  "options": [
   {
    "zh": "计税基础 83.00 欧元，税额 15.77 欧元",
    "en": "Base 83.00 EUR, VAT 15.77 EUR"
   },
   {
    "zh": "计税基础 80.00 欧元，税额 15.20 欧元",
    "en": "Base 80.00 EUR, VAT 15.20 EUR"
   },
   {
    "zh": "计税基础 80.00 欧元，税额 16.80 欧元",
    "en": "Base 80.00 EUR, VAT 16.80 EUR"
   },
   {
    "zh": "计税基础 83.00 欧元，税额 17.43 欧元",
    "en": "Base 83.00 EUR, VAT 17.43 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "150 欧元关税免征额已取消，80.00 欧元货件按每种货品 3.00 欧元征收临时关税：计税基础 = 80.00 + 3.00 = 83.00 欧元；德国 19% 得 15.77 欧元。15.20 欧元是 2026 年 7 月 1 日之前的旧算法。",
  "solutionEn": "The EUR 150 duty exemption is abolished, so an EUR 80.00 consignment pays the temporary duty of EUR 3.00 for one item type: base = 80.00 + 3.00 = 83.00 EUR; at 19 % the VAT is 15.77 EUR. The 15.20 EUR option is the pre-1 July 2026 calculation."
 },
 {
  "id": "Q0515",
  "qid": "c11q15",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-2026",
   "handling-fee"
  ],
  "source": "chapter",
  "stemZh": "自 2026 年 11 月 1 日起，海关对每条申报行项目收取 2.00 欧元处理费。一份申报包含 3 条行项目，处理费合计是多少？",
  "stemEn": "From 1 November 2026 customs charges a handling fee of 2.00 EUR per declaration line item. A declaration contains 3 line items: what is the total handling fee?",
  "options": [
   {
    "zh": "6.00 欧元",
    "en": "6.00 EUR"
   },
   {
    "zh": "2.00 欧元",
    "en": "2.00 EUR"
   },
   {
    "zh": "3.00 欧元",
    "en": "3.00 EUR"
   },
   {
    "zh": "9.00 欧元",
    "en": "9.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "2.00 x 3 条行项目 = 6.00 欧元。主流做法是该处理费不计入货物的进口增值税税基（它是申报本身的行政费用），但具体处理请在答题时标注 VERIFY。",
  "solutionEn": "2.00 x 3 line items = 6.00 EUR. The mainstream reading is that the fee is not added to the import VAT base of the goods, since it is an administrative charge for the declaration itself; flag it as VERIFY in an exam answer."
 },
 {
  "id": "Q0516",
  "qid": "c11q16",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "ioss",
   "return"
  ],
  "source": "chapter",
  "stemZh": "非欧盟卖家按 IOSS 发运货物：第一个季度总值 9 500.00 欧元，第二个季度总值 12 000.00 欧元。哪些季度需要提交 IOSS 申报？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: 9 500.00 EUR in the first quarter and 12 000.00 EUR in the second quarter. In which quarters is an IOSS return due?",
  "options": [
   {
    "zh": "第一个季度无需申报，第二个季度需要申报",
    "en": "No return for the first quarter, a return for the second quarter"
   },
   {
    "zh": "两个季度都需要申报",
    "en": "A return is due for both quarters"
   },
   {
    "zh": "两个季度都无需申报",
    "en": "No return is due for either quarter"
   },
   {
    "zh": "改为年度申报",
    "en": "An annual return is filed instead"
   }
  ],
  "answer": 0,
  "solutionZh": "按 IOSS 发运的货物在某季度总值不超过 10 000.00 欧元时，该季度无需提交 IOSS 申报；超过则需按月提交。**VERIFY**：10 000.00 欧元的门槛与相关条款号请核对后引用。",
  "solutionEn": "Where the total value of goods despatched under the IOSS in a quarter does not exceed EUR 10 000.00, no IOSS return is due for that quarter; above that the return is filed monthly. **VERIFY**: confirm the EUR 10 000.00 threshold and the article number before quoting it."
 },
 {
  "id": "Q0517",
  "qid": "c11q17",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "ioss",
   "oss",
   "comparison"
  ],
  "source": "chapter",
  "stemZh": "中国网店向德国消费者销售 120.00 欧元的服装。以下哪一项正确描述了 IOSS 与 OSS 的差别？",
  "stemEn": "A Chinese webshop sells a 120.00 EUR garment to a German consumer. Which statement correctly describes the difference between the IOSS and the OSS?",
  "options": [
   {
    "zh": "用 IOSS 时结账时不收德国增值税，进口时按完税价格加 3.00 欧元关税征 19% 的进口增值税；用 OSS 时结账时收 19% 德国增值税，但卖家须在德国登记或指定代理人",
    "en": "Under the IOSS no German VAT is charged at checkout and 19 % import VAT is collected at import on the customs value plus the EUR 3.00 duty; under the OSS 19 % German VAT is charged at checkout but the seller must register or appoint a representative in Germany"
   },
   {
    "zh": "两者都要在结账时收取 19% 的德国增值税",
    "en": "Both require 19 % German VAT to be charged at checkout"
   },
   {
    "zh": "IOSS 只能在欧盟内使用，OSS 只能用于欧盟外",
    "en": "The IOSS can only be used inside the EU and the OSS only outside it"
   },
   {
    "zh": "两者都不需要指定任何代理人",
    "en": "Neither requires the appointment of any representative"
   }
  ],
  "answer": 0,
  "solutionZh": "IOSS 把进口增值税移到进口环节由视同供应商的税收代理人收取，卖家不在结账时收德国增值税；OSS 则要求卖家（或代理人）在德国按 19% 收费并通过德国 OSS 申报。两条路都要有代理人或登记。",
  "solutionEn": "The IOSS moves the import VAT to the moment of import, collected by the deemed supplier's tax representative, so no German VAT is charged at checkout. The OSS requires the seller or its representative to charge 19 % in Germany and file through the German OSS. Both routes need a representative or a registration."
 },
 {
  "id": "Q0518",
  "qid": "c11q18",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "vida",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "关于 2025 年 3 月 11 日通过的增值税数字化（ViDA）一揽子方案，下列哪一项表述正确？",
  "stemEn": "Which statement about the VAT in the Digital Age (ViDA) package adopted on 11 March 2025 is correct?",
  "options": [
   {
    "zh": "方案包含平台规则、电子发票与电子申报以及进口增值税简化，分阶段适用日期须查证",
    "en": "The package contains platform rules, e-invoicing and e-reporting and a simplification of import VAT handling, with staged application dates that must be verified"
   },
   {
    "zh": "方案自 2026 年 1 月 1 日起废止 IOSS",
    "en": "The package abolishes the IOSS with effect from 1 January 2026"
   },
   {
    "zh": "方案把 150 欧元门槛降为 100 欧元",
    "en": "The package lowers the EUR 150 threshold to EUR 100"
   },
   {
    "zh": "方案只涉及 B2B 服务的反向征税",
    "en": "The package only concerns the reverse charge for B2B services"
   }
  ],
  "answer": 0,
  "solutionZh": "ViDA 是 12 项指令组成的一揽子方案，涵盖平台规则、电子发票与电子申报，以及面向 2030 年代的进口增值税简化。**VERIFY**：分阶段适用日期尚未核实，不要在答题纸上写具体日期。",
  "solutionEn": "ViDA is a package of 12 directives covering platform rules, e-invoicing and e-reporting and an import VAT simplification for the 2030s. **VERIFY**: the staged application dates have not been verified here, so do not put specific dates on an exam paper."
 },
 {
  "id": "Q0519",
  "qid": "c11q19",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "destination-rate",
   "rates"
  ],
  "source": "chapter",
  "stemZh": "比利时网店以 250.00 欧元向爱沙尼亚消费者销售商品，并经 OSS 申报。爱沙尼亚应征的增值税是多少？",
  "stemEn": "A Belgian webshop sells goods worth 250.00 EUR to an Estonian consumer and reports through the OSS. How much VAT is due in Estonia?",
  "options": [
   {
    "zh": "60.00 欧元",
    "en": "60.00 EUR"
   },
   {
    "zh": "52.50 欧元",
    "en": "52.50 EUR"
   },
   {
    "zh": "250.00 欧元",
    "en": "250.00 EUR"
   },
   {
    "zh": "0.00 欧元",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "远程销售适用目的地成员国税率，爱沙尼亚自 2025 年 7 月 1 日起为 24%：250.00 x 24% = 60.00 欧元。52.50 欧元是误用比利时 21%。",
  "solutionEn": "Distance sales follow the rate of the destination Member State, and Estonia has applied 24 % since 1 July 2025: 250.00 x 24 % = 60.00 EUR. The 52.50 EUR option wrongly uses the Belgian 21 %."
 },
 {
  "id": "Q0520",
  "qid": "c11q20",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "destination-rate",
   "reduced-rates"
  ],
  "source": "chapter",
  "stemZh": "荷兰网店以 90.00 欧元向德国消费者销售书籍，经 OSS 申报。德国应征的增值税是多少？",
  "stemEn": "A Dutch webshop sells books worth 90.00 EUR to a German consumer and reports through the OSS. How much VAT is due in Germany?",
  "options": [
   {
    "zh": "6.30 欧元",
    "en": "6.30 EUR"
   },
   {
    "zh": "8.10 欧元",
    "en": "8.10 EUR"
   },
   {
    "zh": "18.90 欧元",
    "en": "18.90 EUR"
   },
   {
    "zh": "90.00 欧元",
    "en": "90.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "目的地成员国税率同样适用低税率：德国书籍按 7% 计征，90.00 x 7% = 6.30 欧元。8.10 欧元是误用荷兰 9%，18.90 欧元是误用德国 19% 的标准税率。",
  "solutionEn": "The destination rate also includes reduced rates: books in Germany are taxed at 7 %, so 90.00 x 7 % = 6.30 EUR. The 8.10 EUR option wrongly uses the Dutch 9 % and the 18.90 EUR option wrongly uses the German 19 % standard rate."
 },
 {
  "id": "Q0521",
  "qid": "c11v01-01",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 160.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 20% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 160.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 20 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "32.00",
    "en": "32.00"
   },
   {
    "zh": "192.00",
    "en": "192.00"
   },
   {
    "zh": "30.40",
    "en": "30.40"
   },
   {
    "zh": "16.00",
    "en": "16.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：160.00 x 20% = 32.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 160.00 x 20 % = 32.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0522",
  "qid": "c11v01-02",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 160.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 21% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 160.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 21 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "33.60",
    "en": "33.60"
   },
   {
    "zh": "193.60",
    "en": "193.60"
   },
   {
    "zh": "30.40",
    "en": "30.40"
   },
   {
    "zh": "16.80",
    "en": "16.80"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：160.00 x 21% = 33.60 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 160.00 x 21 % = 33.60 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0523",
  "qid": "c11v01-03",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 200.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 20% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 200.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 20 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "40.00",
    "en": "40.00"
   },
   {
    "zh": "240.00",
    "en": "240.00"
   },
   {
    "zh": "38.00",
    "en": "38.00"
   },
   {
    "zh": "20.00",
    "en": "20.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：200.00 x 20% = 40.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 200.00 x 20 % = 40.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0524",
  "qid": "c11v01-04",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 200.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 21% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 200.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 21 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "42.00",
    "en": "42.00"
   },
   {
    "zh": "242.00",
    "en": "242.00"
   },
   {
    "zh": "38.00",
    "en": "38.00"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：200.00 x 21% = 42.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 200.00 x 21 % = 42.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0525",
  "qid": "c11v01-05",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 260.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 20% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 260.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 20 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "52.00",
    "en": "52.00"
   },
   {
    "zh": "312.00",
    "en": "312.00"
   },
   {
    "zh": "49.40",
    "en": "49.40"
   },
   {
    "zh": "26.00",
    "en": "26.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：260.00 x 20% = 52.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 260.00 x 20 % = 52.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0526",
  "qid": "c11v01-06",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 260.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 21% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 260.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 21 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "54.60",
    "en": "54.60"
   },
   {
    "zh": "314.60",
    "en": "314.60"
   },
   {
    "zh": "49.40",
    "en": "49.40"
   },
   {
    "zh": "27.30",
    "en": "27.30"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：260.00 x 21% = 54.60 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 260.00 x 21 % = 54.60 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0527",
  "qid": "c11v01-07",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 320.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 20% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 320.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 20 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "64.00",
    "en": "64.00"
   },
   {
    "zh": "384.00",
    "en": "384.00"
   },
   {
    "zh": "60.80",
    "en": "60.80"
   },
   {
    "zh": "32.00",
    "en": "32.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：320.00 x 20% = 64.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 320.00 x 20 % = 64.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0528",
  "qid": "c11v01-08",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 320.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 21% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 320.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 21 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "67.20",
    "en": "67.20"
   },
   {
    "zh": "387.20",
    "en": "387.20"
   },
   {
    "zh": "60.80",
    "en": "60.80"
   },
   {
    "zh": "33.60",
    "en": "33.60"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：320.00 x 21% = 67.20 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 320.00 x 21 % = 67.20 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0529",
  "qid": "c11v01-09",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 400.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 20% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 400.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 20 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "80.00",
    "en": "80.00"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   },
   {
    "zh": "76.00",
    "en": "76.00"
   },
   {
    "zh": "40.00",
    "en": "40.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：400.00 x 20% = 80.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 400.00 x 20 % = 80.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0530",
  "qid": "c11v01-10",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "destination-rate"
  ],
  "source": "variant",
  "stemZh": "一家在欧盟内设立的网店以 400.00 欧元（不含税）向消费者销售商品，该货件超过 150 欧元，卖家须在结账时经 OSS 收取目的地成员国的 21% 增值税。卖家的 OSS 申报中应列示多少增值税？",
  "stemEn": "A webshop established in the EU sells goods for 400.00 EUR net to consumers; the consignment exceeds EUR 150, so the seller must charge the destination rate of 21 % at checkout through the OSS. What VAT must the seller report in the OSS return?",
  "options": [
   {
    "zh": "84.00",
    "en": "84.00"
   },
   {
    "zh": "484.00",
    "en": "484.00"
   },
   {
    "zh": "76.00",
    "en": "76.00"
   },
   {
    "zh": "42.00",
    "en": "42.00"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 一律按目的地成员国税率：400.00 x 21% = 84.00 欧元。发票上应同时载明卖方增值税号与买方的目的地国增值税识别号（OSS 客户号）。",
  "solutionEn": "The OSS always applies the rate of the destination Member State: 400.00 x 21 % = 84.00 EUR. The invoice shows both the seller VAT number and the buyer's destination VAT identification number (the OSS customer number)."
 },
 {
  "id": "Q0531",
  "qid": "c11v02-01",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 60.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 19%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 60.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 19 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "13.87",
    "en": "13.87"
   },
   {
    "zh": "13.30",
    "en": "13.30"
   },
   {
    "zh": "11.97",
    "en": "11.97"
   },
   {
    "zh": "15.33",
    "en": "15.33"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 60.00 + 10.00 = 70.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 73.00 欧元；73.00 x 19% = 13.87 欧元。",
  "solutionEn": "Customs value = 60.00 + 10.00 = 70.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 73.00 EUR; 73.00 x 19 % = 13.87 EUR."
 },
 {
  "id": "Q0532",
  "qid": "c11v02-02",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 60.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 60.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 21 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "15.33",
    "en": "15.33"
   },
   {
    "zh": "14.70",
    "en": "14.70"
   },
   {
    "zh": "13.23",
    "en": "13.23"
   },
   {
    "zh": "13.87",
    "en": "13.87"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 60.00 + 10.00 = 70.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 73.00 欧元；73.00 x 21% = 15.33 欧元。",
  "solutionEn": "Customs value = 60.00 + 10.00 = 70.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 73.00 EUR; 73.00 x 21 % = 15.33 EUR."
 },
 {
  "id": "Q0533",
  "qid": "c11v02-03",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 90.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 19%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 90.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 19 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "19.57",
    "en": "19.57"
   },
   {
    "zh": "19.00",
    "en": "19.00"
   },
   {
    "zh": "17.67",
    "en": "17.67"
   },
   {
    "zh": "21.63",
    "en": "21.63"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 90.00 + 10.00 = 100.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 103.00 欧元；103.00 x 19% = 19.57 欧元。",
  "solutionEn": "Customs value = 90.00 + 10.00 = 100.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 103.00 EUR; 103.00 x 19 % = 19.57 EUR."
 },
 {
  "id": "Q0534",
  "qid": "c11v02-04",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 90.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 90.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 21 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "21.63",
    "en": "21.63"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   },
   {
    "zh": "19.53",
    "en": "19.53"
   },
   {
    "zh": "19.57",
    "en": "19.57"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 90.00 + 10.00 = 100.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 103.00 欧元；103.00 x 21% = 21.63 欧元。",
  "solutionEn": "Customs value = 90.00 + 10.00 = 100.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 103.00 EUR; 103.00 x 21 % = 21.63 EUR."
 },
 {
  "id": "Q0535",
  "qid": "c11v02-05",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 120.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 19%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 120.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 19 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "25.27",
    "en": "25.27"
   },
   {
    "zh": "24.70",
    "en": "24.70"
   },
   {
    "zh": "23.37",
    "en": "23.37"
   },
   {
    "zh": "27.93",
    "en": "27.93"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 120.00 + 10.00 = 130.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 133.00 欧元；133.00 x 19% = 25.27 欧元。",
  "solutionEn": "Customs value = 120.00 + 10.00 = 130.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 133.00 EUR; 133.00 x 19 % = 25.27 EUR."
 },
 {
  "id": "Q0536",
  "qid": "c11v02-06",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 120.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 120.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 21 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "27.93",
    "en": "27.93"
   },
   {
    "zh": "27.30",
    "en": "27.30"
   },
   {
    "zh": "25.83",
    "en": "25.83"
   },
   {
    "zh": "25.27",
    "en": "25.27"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 120.00 + 10.00 = 130.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 133.00 欧元；133.00 x 21% = 27.93 欧元。",
  "solutionEn": "Customs value = 120.00 + 10.00 = 130.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 133.00 EUR; 133.00 x 21 % = 27.93 EUR."
 },
 {
  "id": "Q0537",
  "qid": "c11v02-07",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 140.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 19%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 140.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 19 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "29.07",
    "en": "29.07"
   },
   {
    "zh": "28.50",
    "en": "28.50"
   },
   {
    "zh": "27.17",
    "en": "27.17"
   },
   {
    "zh": "32.13",
    "en": "32.13"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 140.00 + 10.00 = 150.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 153.00 欧元；153.00 x 19% = 29.07 欧元。",
  "solutionEn": "Customs value = 140.00 + 10.00 = 150.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 153.00 EUR; 153.00 x 19 % = 29.07 EUR."
 },
 {
  "id": "Q0538",
  "qid": "c11v02-08",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 140.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 140.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 21 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "32.13",
    "en": "32.13"
   },
   {
    "zh": "31.50",
    "en": "31.50"
   },
   {
    "zh": "30.03",
    "en": "30.03"
   },
   {
    "zh": "29.07",
    "en": "29.07"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 140.00 + 10.00 = 150.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 153.00 欧元；153.00 x 21% = 32.13 欧元。",
  "solutionEn": "Customs value = 140.00 + 10.00 = 150.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 153.00 EUR; 153.00 x 21 % = 32.13 EUR."
 },
 {
  "id": "Q0539",
  "qid": "c11v02-09",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 150.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 19%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 150.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 19 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "30.97",
    "en": "30.97"
   },
   {
    "zh": "30.40",
    "en": "30.40"
   },
   {
    "zh": "29.07",
    "en": "29.07"
   },
   {
    "zh": "34.23",
    "en": "34.23"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 150.00 + 10.00 = 160.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 163.00 欧元；163.00 x 19% = 30.97 欧元。",
  "solutionEn": "Customs value = 150.00 + 10.00 = 160.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 163.00 EUR; 163.00 x 19 % = 30.97 EUR."
 },
 {
  "id": "Q0540",
  "qid": "c11v02-10",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "ioss",
   "customs-2026"
  ],
  "source": "variant",
  "stemZh": "非欧盟卖家按 IOSS 发运一票货物：内在价值 150.00 欧元，运至欧盟边境的运费 10.00 欧元在发票上单独列示，卖家收取每种货品 3.00 欧元的临时关税。进口国税率为 21%。进口增值税的计税基础与税额是多少？",
  "stemEn": "A non-EU seller dispatches goods under the IOSS: intrinsic value 150.00 EUR, freight of 10.00 EUR to the EU border shown separately on the invoice, and the seller charges the temporary duty of EUR 3.00 per item type. The rate of the country of import is 21 %. What is the import VAT base and the VAT due?",
  "options": [
   {
    "zh": "34.23",
    "en": "34.23"
   },
   {
    "zh": "33.60",
    "en": "33.60"
   },
   {
    "zh": "32.13",
    "en": "32.13"
   },
   {
    "zh": "30.97",
    "en": "30.97"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 150.00 + 10.00 = 160.00 欧元（运至欧盟边境的运费属于加计项）；加临时关税 3.00 欧元后，计税基础 = 163.00 欧元；163.00 x 21% = 34.23 欧元。",
  "solutionEn": "Customs value = 150.00 + 10.00 = 160.00 EUR (freight to the EU border is an addition); adding the EUR 3.00 temporary duty gives a base of 163.00 EUR; 163.00 x 21 % = 34.23 EUR."
 },
 {
  "id": "Q0541",
  "qid": "c11v03-01",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 60.00 欧元、含 1 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 60.00 EUR with 1 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "15.12",
    "en": "15.12"
   },
   {
    "zh": "14.40",
    "en": "14.40"
   },
   {
    "zh": "13.23",
    "en": "13.23"
   },
   {
    "zh": "15.60",
    "en": "15.60"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 1 x 3.00 = 3.00 欧元；计税基础 = 60.00 + 3.00 = 63.00 欧元；爱沙尼亚 24%：15.12 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 1 x 3.00 = 3.00 EUR; base = 60.00 + 3.00 = 63.00 EUR; at the Estonian 24 % rate, 15.12 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0542",
  "qid": "c11v03-02",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 60.00 欧元、含 2 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 60.00 EUR with 2 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "15.84",
    "en": "15.84"
   },
   {
    "zh": "14.40",
    "en": "14.40"
   },
   {
    "zh": "13.86",
    "en": "13.86"
   },
   {
    "zh": "16.80",
    "en": "16.80"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 2 x 3.00 = 6.00 欧元；计税基础 = 60.00 + 6.00 = 66.00 欧元；爱沙尼亚 24%：15.84 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 2 x 3.00 = 6.00 EUR; base = 60.00 + 6.00 = 66.00 EUR; at the Estonian 24 % rate, 15.84 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0543",
  "qid": "c11v03-03",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 90.00 欧元、含 1 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 90.00 EUR with 1 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "22.32",
    "en": "22.32"
   },
   {
    "zh": "21.60",
    "en": "21.60"
   },
   {
    "zh": "19.53",
    "en": "19.53"
   },
   {
    "zh": "22.80",
    "en": "22.80"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 1 x 3.00 = 3.00 欧元；计税基础 = 90.00 + 3.00 = 93.00 欧元；爱沙尼亚 24%：22.32 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 1 x 3.00 = 3.00 EUR; base = 90.00 + 3.00 = 93.00 EUR; at the Estonian 24 % rate, 22.32 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0544",
  "qid": "c11v03-04",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 90.00 欧元、含 2 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 90.00 EUR with 2 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "23.04",
    "en": "23.04"
   },
   {
    "zh": "21.60",
    "en": "21.60"
   },
   {
    "zh": "20.16",
    "en": "20.16"
   },
   {
    "zh": "24.00",
    "en": "24.00"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 2 x 3.00 = 6.00 欧元；计税基础 = 90.00 + 6.00 = 96.00 欧元；爱沙尼亚 24%：23.04 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 2 x 3.00 = 6.00 EUR; base = 90.00 + 6.00 = 96.00 EUR; at the Estonian 24 % rate, 23.04 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0545",
  "qid": "c11v03-05",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 120.00 欧元、含 1 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 120.00 EUR with 1 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "29.52",
    "en": "29.52"
   },
   {
    "zh": "28.80",
    "en": "28.80"
   },
   {
    "zh": "25.83",
    "en": "25.83"
   },
   {
    "zh": "30.00",
    "en": "30.00"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 1 x 3.00 = 3.00 欧元；计税基础 = 120.00 + 3.00 = 123.00 欧元；爱沙尼亚 24%：29.52 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 1 x 3.00 = 3.00 EUR; base = 120.00 + 3.00 = 123.00 EUR; at the Estonian 24 % rate, 29.52 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0546",
  "qid": "c11v03-06",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 120.00 欧元、含 2 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 120.00 EUR with 2 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "30.24",
    "en": "30.24"
   },
   {
    "zh": "28.80",
    "en": "28.80"
   },
   {
    "zh": "26.46",
    "en": "26.46"
   },
   {
    "zh": "31.20",
    "en": "31.20"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 2 x 3.00 = 6.00 欧元；计税基础 = 120.00 + 6.00 = 126.00 欧元；爱沙尼亚 24%：30.24 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 2 x 3.00 = 6.00 EUR; base = 120.00 + 6.00 = 126.00 EUR; at the Estonian 24 % rate, 30.24 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0547",
  "qid": "c11v03-07",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 140.00 欧元、含 1 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 140.00 EUR with 1 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "34.32",
    "en": "34.32"
   },
   {
    "zh": "33.60",
    "en": "33.60"
   },
   {
    "zh": "30.03",
    "en": "30.03"
   },
   {
    "zh": "34.80",
    "en": "34.80"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 1 x 3.00 = 3.00 欧元；计税基础 = 140.00 + 3.00 = 143.00 欧元；爱沙尼亚 24%：34.32 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 1 x 3.00 = 3.00 EUR; base = 140.00 + 3.00 = 143.00 EUR; at the Estonian 24 % rate, 34.32 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0548",
  "qid": "c11v03-08",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 140.00 欧元、含 2 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 140.00 EUR with 2 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "35.04",
    "en": "35.04"
   },
   {
    "zh": "33.60",
    "en": "33.60"
   },
   {
    "zh": "30.66",
    "en": "30.66"
   },
   {
    "zh": "36.00",
    "en": "36.00"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 2 x 3.00 = 6.00 欧元；计税基础 = 140.00 + 6.00 = 146.00 欧元；爱沙尼亚 24%：35.04 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 2 x 3.00 = 6.00 EUR; base = 140.00 + 6.00 = 146.00 EUR; at the Estonian 24 % rate, 35.04 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0549",
  "qid": "c11v03-09",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 150.00 欧元、含 1 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 150.00 EUR with 1 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "36.72",
    "en": "36.72"
   },
   {
    "zh": "36.00",
    "en": "36.00"
   },
   {
    "zh": "32.13",
    "en": "32.13"
   },
   {
    "zh": "37.20",
    "en": "37.20"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 1 x 3.00 = 3.00 欧元；计税基础 = 150.00 + 3.00 = 153.00 欧元；爱沙尼亚 24%：36.72 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 1 x 3.00 = 3.00 EUR; base = 150.00 + 3.00 = 153.00 EUR; at the Estonian 24 % rate, 36.72 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0550",
  "qid": "c11v03-10",
  "chapter": 11,
  "chapterTitle": "远程销售、OSS 与 IOSS",
  "chapterTitleEn": "Distance Selling, OSS and IOSS",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-2026",
   "item-types",
   "rates"
  ],
  "source": "variant",
  "stemZh": "一票价值 150.00 欧元、含 2 种货品的货件寄往爱沙尼亚，2026 年 7 月 1 日后按每种货品 3.00 欧元征收临时关税。爱沙尼亚进口增值税的计税基础与税额是多少？",
  "stemEn": "A consignment worth 150.00 EUR with 2 item type(s) is sent to Estonia; since 1 July 2026 the temporary duty of EUR 3.00 per item type applies. What is the import VAT base in Estonia and how much VAT is due?",
  "options": [
   {
    "zh": "37.44",
    "en": "37.44"
   },
   {
    "zh": "36.00",
    "en": "36.00"
   },
   {
    "zh": "32.76",
    "en": "32.76"
   },
   {
    "zh": "38.40",
    "en": "38.40"
   }
  ],
  "answer": 0,
  "solutionZh": "临时关税 = 2 x 3.00 = 6.00 欧元；计税基础 = 150.00 + 6.00 = 156.00 欧元；爱沙尼亚 24%：37.44 欧元。2 欧元处理费按申报行项目计收，主流做法不计入货物税基。",
  "solutionEn": "Temporary duty = 2 x 3.00 = 6.00 EUR; base = 150.00 + 6.00 = 156.00 EUR; at the Estonian 24 % rate, 37.44 EUR. The EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the base of the goods."
 },
 {
  "id": "Q0551",
  "qid": "c12q01",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "chapter",
  "stemZh": "一批货物进口到比利时：关税完税价格 20 000.00 欧元，关税税率 6%，无其他进口税费。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 20 000.00, duty rate 6%, no other import charges. What are the import VAT base and the import VAT?",
  "options": [
   {
    "zh": "税基 21 200.00 欧元，进口增值税 4 452.00 欧元",
    "en": "base EUR 21 200.00, import VAT EUR 4 452.00"
   },
   {
    "zh": "税基 20 000.00 欧元，进口增值税 4 200.00 欧元",
    "en": "base EUR 20 000.00, import VAT EUR 4 200.00"
   },
   {
    "zh": "税基 21 200.00 欧元，进口增值税 1 200.00 欧元",
    "en": "base EUR 21 200.00, import VAT EUR 1 200.00"
   },
   {
    "zh": "税基 20 000.00 欧元，进口增值税 1 200.00 欧元",
    "en": "base EUR 20 000.00, import VAT EUR 1 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 完税价格 + 关税 + 其他进口税费 = 20 000 + 1 200 + 0 = 21 200.00 欧元；进口增值税 = 21 200 × 21% = 4 452.00 欧元。选项 B 漏掉了关税；选项 C 把关税金额当成了税额；选项 D 同样漏掉关税。要点：关税必须计入税基。",
  "solutionEn": "Base = customs value + duty + other import charges = 20 000 + 1 200 + 0 = EUR 21 200.00; import VAT = 21 200 x 21% = EUR 4 452.00. Option B leaves duty out; option C treats the duty as the tax; option D makes the same mistake as B. The point: duty belongs in the base."
 },
 {
  "id": "Q0552",
  "qid": "c12q02",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "某进口商自美国购入设备：发票价 15 000.00 欧元，运至欧盟边境的运输与保险费 800.00 欧元，关税税率 5%，无其他税费，进口国增值税税率 21%。进口增值税是多少？",
  "stemEn": "An importer buys equipment from the United States: invoice EUR 15 000.00, transport and insurance to the EU border EUR 800.00, duty rate 5%, no other charges, VAT rate 21% in the Member State of import. What is the import VAT?",
  "options": [
   {
    "zh": "3 483.90 欧元",
    "en": "EUR 3 483.90"
   },
   {
    "zh": "3 318.00 欧元",
    "en": "EUR 3 318.00"
   },
   {
    "zh": "3 150.00 欧元",
    "en": "EUR 3 150.00"
   },
   {
    "zh": "15 790.00 欧元",
    "en": "EUR 15 790.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 15 000 + 800 = 15 800.00 欧元；关税 = 15 800 × 5% = 790.00 欧元；税基 = 15 800 + 790 = 16 590.00 欧元；进口增值税 = 16 590 × 21% = 3 483.90 欧元。选项 B 漏掉了关税（15 800 × 21%），选项 C 连到边境的运费也算漏了。",
  "solutionEn": "Customs value = 15 000 + 800 = EUR 15 800.00; duty = 15 800 x 5% = EUR 790.00; base = 15 800 + 790 = EUR 16 590.00; import VAT = 16 590 x 21% = EUR 3 483.90. Option B omits duty (15 800 x 21%); option C omits both duty and freight to the border."
 },
 {
  "id": "Q0553",
  "qid": "c12q03",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "germany",
   "import-vat-base"
  ],
  "source": "chapter",
  "stemZh": "货物进口到德国：完税价格（Zollwert）18 000.00 欧元，关税 6%，其他进口费用 0，从欧盟边境运至德国境内第一目的地的运费 600.00 欧元。德国进口增值税的税基与税额是多少？",
  "stemEn": "Goods are imported into Germany: customs value (Zollwert) EUR 18 000.00, duty 6%, no other import charges, transport from the EU border to the first destination inside Germany EUR 600.00. What are the German import VAT base and tax?",
  "options": [
   {
    "zh": "税基 19 680.00 欧元，税额 3 739.20 欧元",
    "en": "base EUR 19 680.00, tax EUR 3 739.20"
   },
   {
    "zh": "税基 19 080.00 欧元，税额 3 625.20 欧元",
    "en": "base EUR 19 080.00, tax EUR 3 625.20"
   },
   {
    "zh": "税基 18 600.00 欧元，税额 3 534.00 欧元",
    "en": "base EUR 18 600.00, tax EUR 3 534.00"
   },
   {
    "zh": "税基 18 000.00 欧元，税额 3 420.00 欧元",
    "en": "base EUR 18 000.00, tax EUR 3 420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "德国第 11 条第 1 款、第 3 款 UStG：税基 = 完税价格 + 关税 + 其他进口费用 + 边境至境内第一目的地的运输费 = 18 000 + 1 080 + 0 + 600 = 19 680.00 欧元；税额 = 19 680 × 19% = 3 739.20 欧元。选项 B 漏掉了境内运输费（德国与荷兰、比利时不同，境内运输进入税基）。",
  "solutionEn": "Section 11(1) and (3) UStG: base = customs value + duty + other import charges + transport from the EU border to the first destination in Germany = 18 000 + 1 080 + 0 + 600 = EUR 19 680.00; tax = 19 680 x 19% = EUR 3 739.20. Option B leaves out the inland transport, which Germany (unlike the Netherlands or Belgium) does include in the base."
 },
 {
  "id": "Q0554",
  "qid": "c12q04",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "case",
   "netherlands",
   "deferment"
  ],
  "source": "chapter",
  "stemZh": "荷兰的经常进口商持有第 23 条 Wet OB 许可。某批货物完税价格 12 000.00 欧元，关税 5%，其他进口收费 0。进口增值税是多少，税款付给谁？",
  "stemEn": "A regular Dutch importer holds the Article 23 Wet OB permit. Customs value EUR 12 000.00, duty 5%, no other import levies. What is the import VAT, and who receives it?",
  "options": [
   {
    "zh": "2 646.00 欧元；不付给海关，而在定期申报中申报并抵扣",
    "en": "EUR 2 646.00; not paid to customs but declared and deducted in the periodic return"
   },
   {
    "zh": "2 520.00 欧元；付给海关",
    "en": "EUR 2 520.00; paid to customs"
   },
   {
    "zh": "2 646.00 欧元；付给海关",
    "en": "EUR 2 646.00; paid to customs"
   },
   {
    "zh": "600.00 欧元；在定期申报中申报",
    "en": "EUR 600.00; declared in the periodic return"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 完税价格 + 关税 + 其他进口收费 = 12 000 + 600 = 12 600.00 欧元（第 20 条 Wet OB）；进口增值税 = 12 600 × 21% = 2 646.00 欧元。第 23 条许可下该税**不向海关缴纳**，而是在定期申报中申报并在同一期抵扣；许可不涵盖关税（600 欧元关税仍在进口时缴纳）。",
  "solutionEn": "Base = customs value + duties + other import levies = 12 000 + 600 = EUR 12 600.00 (Article 20 Wet OB); import VAT = 12 600 x 21% = EUR 2 646.00. Under the Article 23 permit the VAT is **not paid to customs**: it is declared and deducted in the periodic return. The permit does not cover duty, so the EUR 600 of duty is still paid at import."
 },
 {
  "id": "Q0555",
  "qid": "c12q05",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "france",
   "autoliquidation"
  ],
  "source": "chapter",
  "stemZh": "法国进口商自评进口增值税：税基 9 500.00 欧元，法国标准税率 20%。应缴进口增值税是多少，在 CA3 的哪一行填列税额？",
  "stemEn": "A French importer self-assesses import VAT: base EUR 9 500.00, French standard rate 20%. What is the import VAT due, and on which line of the CA3 is the tax entered?",
  "options": [
   {
    "zh": "1 900.00 欧元；I1–I6 行填税额，A4 行填税基",
    "en": "EUR 1 900.00; tax on lines I1-I6, base on line A4"
   },
   {
    "zh": "11 400.00 欧元；A4 行填税额",
    "en": "EUR 11 400.00; tax on line A4"
   },
   {
    "zh": "9 500.00 欧元；A4 行填税额",
    "en": "EUR 9 500.00; tax on line A4"
   },
   {
    "zh": "1 710.00 欧元；I1–I6 行填税额",
    "en": "EUR 1 710.00; tax on lines I1-I6"
   }
  ],
  "answer": 0,
  "solutionZh": "1 900.00 欧元（9 500 × 20%）。自评机制下，A4 行填列**税基**，I1–I6 行填列**应缴税额**，该税额在第 19/20 行作为进项税抵扣，最终体现在第 24 行的应缴税额中。自 2022 年 1 月 1 日起该机制在法国为强制，税款不向海关缴纳。",
  "solutionEn": "EUR 1 900.00 (9 500 x 20%). Under autoliquidation, line A4 carries the **base**, lines I1-I6 carry the **tax due**, the tax is deducted on lines 19/20 and ends up in the tax due on line 24. Since 1 January 2022 the scheme is mandatory in France and nothing is paid to customs."
 },
 {
  "id": "Q0556",
  "qid": "c12q06",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "spain",
   "deferment"
  ],
  "source": "chapter",
  "stemZh": "西班牙公司使用 IVA diferido：进口增值税税基 22 000.00 欧元，西班牙标准税率 21%。递延的进口增值税是多少，在哪张表上体现？",
  "stemEn": "A Spanish company uses IVA diferido: import VAT base EUR 22 000.00, Spanish standard rate 21%. What is the deferred import VAT, and on which return does it appear?",
  "options": [
   {
    "zh": "4 620.00 欧元；在 Modelo 303 上作为递延项申报并在同期抵扣",
    "en": "EUR 4 620.00; declared as a deferred item on Modelo 303 and deducted in the same filing"
   },
   {
    "zh": "4 400.00 欧元；在 Modelo 303 上申报",
    "en": "EUR 4 400.00; declared on Modelo 303"
   },
   {
    "zh": "22 000.00 欧元；在 Modelo 349 上申报",
    "en": "EUR 22 000.00; declared on Modelo 349"
   },
   {
    "zh": "4 840.00 欧元；向海关缴纳",
    "en": "EUR 4 840.00; paid to customs"
   }
  ],
  "answer": 0,
  "solutionZh": "4 620.00 欧元（22 000 × 21%）。IVA diferido 的含义是：进口增值税不在海关缴纳，而在 Modelo 303（按月申报表）上作为递延项申报，并在同一期作为进项税抵扣。Modelo 349 是欧盟内交易申报表，与进口增值税无关。",
  "solutionEn": "EUR 4 620.00 (22 000 x 21%). IVA diferido means the import VAT is not paid to customs: it is declared as a deferred item on Modelo 303 (the monthly return) and deducted there in the same filing. Modelo 349 is the intra-EU statement and has nothing to do with import VAT."
 },
 {
  "id": "Q0557",
  "qid": "c12q07",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "estonia",
   "vat-rate"
  ],
  "source": "chapter",
  "stemZh": "货物进口到爱沙尼亚：完税价格 6 000.00 欧元，关税 5%，其他进口税费 0。爱沙尼亚进口增值税是多少？",
  "stemEn": "Goods are imported into Estonia: customs value EUR 6 000.00, duty 5%, no other import charges. What is the Estonian import VAT?",
  "options": [
   {
    "zh": "1 800.00 欧元",
    "en": "EUR 1 800.00"
   },
   {
    "zh": "1 650.00 欧元",
    "en": "EUR 1 650.00"
   },
   {
    "zh": "1 875.00 欧元",
    "en": "EUR 1 875.00"
   },
   {
    "zh": "1 560.00 欧元",
    "en": "EUR 1 560.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 6 000 + 关税 300 = 税基 6 300.00 欧元；爱沙尼亚标准税率自 2025 年 7 月 1 日起为 **24%**（已永久化），6 300 × 24% = 1 800.00 欧元。选项 B 的 1 650 欧元是按早已不存在的 22% 税率计算的，这是最常见的陷阱。",
  "solutionEn": "Customs value 6 000 + duty 300 = base EUR 6 300.00; the Estonian standard rate has been **24%** since 1 July 2025 and is permanent, so 6 300 x 24% = EUR 1 800.00. Option B (EUR 1 650.00) uses the 22% rate that no longer exists - the classic trap."
 },
 {
  "id": "Q0558",
  "qid": "c12q08",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "chapter",
  "stemZh": "自 2026 年 7 月 1 日起，一批价值 150.00 欧元的货件含两个商品类别进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 150.00 with two item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and tax?",
  "options": [
   {
    "zh": "税基 156.00 欧元，税额 32.76 欧元",
    "en": "base EUR 156.00, tax EUR 32.76"
   },
   {
    "zh": "税基 150.00 欧元，税额 31.50 欧元",
    "en": "base EUR 150.00, tax EUR 31.50"
   },
   {
    "zh": "税基 156.00 欧元，税额 6.00 欧元",
    "en": "base EUR 156.00, tax EUR 6.00"
   },
   {
    "zh": "税基 153.00 欧元，税额 32.13 欧元",
    "en": "base EUR 153.00, tax EUR 32.13"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元（不超过 €150 的货件，2026 年 7 月 1 日起至 2028 年 7 月 1 日）；关税进入增值税税基 → 150 + 6 = 156.00 欧元；荷兰税率 21% → 156 × 21% = 32.76 欧元。选项 B 是忘记加定额关税的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00 (consignments not above EUR 150, from 1 July 2026 until 1 July 2028); duty enters the VAT base, so 150 + 6 = EUR 156.00; Dutch rate 21% gives 156 x 21% = EUR 32.76. Option B is the pre-reform answer that ignores the flat duty."
 },
 {
  "id": "Q0559",
  "qid": "c12q09",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "trap",
   "calculation",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "一批完税价格 10 000.00 欧元的货物进口比利时，关税税率为 0（因优惠协定免征），其他进口税费 0。进口增值税是多少？",
  "stemEn": "Goods with a customs value of EUR 10 000.00 are imported into Belgium at a 0% duty rate (preferential agreement), no other import charges. What is the import VAT?",
  "options": [
   {
    "zh": "2 100.00 欧元",
    "en": "EUR 2 100.00"
   },
   {
    "zh": "2 000.00 欧元",
    "en": "EUR 2 000.00"
   },
   {
    "zh": "0.00 欧元",
    "en": "EUR 0.00"
   },
   {
    "zh": "2 500.00 欧元",
    "en": "EUR 2 500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "2 100.00 欧元（10 000 × 21%）。关税为 0 只意味着税基少了关税这一块，税基仍等于完税价格 10 000 欧元，进口增值税照常产生。选项 B 错在除以 21 而不是乘以 21%；选项 C 把“免征关税”误解成“免征进口增值税”。",
  "solutionEn": "EUR 2 100.00 (10 000 x 21%). A 0% duty rate only removes the duty block from the base; the base is still the customs value of EUR 10 000, and import VAT is still due. Option B divides by 21 instead of multiplying; option C mistakes 'duty exempt' for 'import VAT exempt'."
 },
 {
  "id": "Q0560",
  "qid": "c12q10",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "deduction",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "某比利时公司当期销项税 10 000.00 欧元（不含税销售额 10 000 × 21%），本月进口一批货物产生进口增值税 4 452.00 欧元并已取得进口单据。本期应缴增值税是多少？",
  "stemEn": "A Belgian company has output VAT of EUR 10 000.00 for the period (net sales EUR 10 000 at 21%) and import VAT of EUR 4 452.00 on goods imported this month, with the import document held. What is the VAT due for the period?",
  "options": [
   {
    "zh": "负 4 452.00 欧元（可退税或留抵）",
    "en": "minus EUR 4 452.00 (refund or carry-forward)"
   },
   {
    "zh": "14 452.00 欧元",
    "en": "EUR 14 452.00"
   },
   {
    "zh": "正 4 452.00 欧元",
    "en": "EUR 4 452.00"
   },
   {
    "zh": "5 548.00 欧元",
    "en": "EUR 5 548.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税 4 452.00 欧元是进口环节的税，可作为进项税抵扣（第 167 条第 1 款、第 168 条第 1 款 (e) 项），前提是已取得载明其为收货人或进口人的进口单据（第 178 条第 1 款 (e) 项）。本期应缴 = 销项 10 000 − 进项 4 452 = **−4 452.00 欧元**，形成退税或留抵。选项 D 把销项税算成了 10 000 × 21% = 2 100 之外再加进项。",
  "solutionEn": "Import VAT of EUR 4 452.00 is tax on importation and is deductible (Articles 167(1), 168(1)(e)), provided the import document naming the importer is held (Article 178(1)(e)). VAT due = output 10 000 − input 4 452 = **minus EUR 4 452.00**, a refund or a carry-forward. Option D adds the input tax instead of subtracting it."
 },
 {
  "id": "Q0561",
  "qid": "c12q11",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "case",
   "liability",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一家美国公司把货物卖给荷兰进口商，货物从鹿特丹入境并已向海关提交进口报关单。在这笔进口中，谁是进口增值税的纳税义务人？",
  "stemEn": "A US company sells goods to a Dutch importer; the goods enter at Rotterdam and an import declaration has been lodged with customs. Who is liable for the import VAT on this import?",
  "options": [
   {
    "zh": "美国供应商，因为它是货物的来源方",
    "en": "The US supplier, because it is the source of the goods"
   },
   {
    "zh": "进口商（记录在册进口商）/ 申报人，海关债务由其承担",
    "en": "The importer (importer of record) / declarant, who bears the customs debt"
   },
   {
    "zh": "承运人，因为货物在其监管期间进入欧盟",
    "en": "The carrier, because the goods crossed into the EU under its supervision"
   },
   {
    "zh": "最终零售国，因为消费在那里发生",
    "en": "The Member State of retail, because consumption happens there"
   }
  ],
  "answer": 1,
  "solutionZh": "海关债务由**申报人或进口商**承担（UCC 第 18 条界定申报人，第 30 条规定责任归属），境外供应商与承运人不承担进口增值税的缴纳责任；最终零售国与这笔进口无关。本题要点：先分清申报人、进口商与境外供应商三个主体。",
  "solutionEn": "The customs debt falls on the **declarant or the importer** (UCC Article 18 defines the declarant, Article 30 allocates liability). Neither the non-EU supplier nor the carrier owes the import VAT, and the Member State of retail is irrelevant. The point: separate declarant, importer and supplier."
 },
 {
  "id": "Q0562",
  "qid": "c12q12",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "trap",
   "deduction",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "关于进口增值税的可抵扣性，下列哪一项是正确的？",
  "stemEn": "Which statement about deductibility of import VAT is correct?",
  "options": [
   {
    "zh": "进口增值税不可抵扣，因为它是在货物进入欧盟时就已经缴清的一次性税",
    "en": "Import VAT is not deductible because it is a one-off tax paid when the goods enter the EU"
   },
   {
    "zh": "进口增值税可作为进口环节的税抵扣，但须有进口单据并用于应税活动",
    "en": "Import VAT is deductible as tax on importation, provided an import document is held and the goods are used for taxable activities"
   },
   {
    "zh": "进口增值税只有零售价不超过 150 欧元时才可抵扣",
    "en": "Import VAT is deductible only where the retail price does not exceed EUR 150"
   },
   {
    "zh": "进口增值税只有在货物留在海关仓库期间才可抵扣",
    "en": "Import VAT is deductible only while the goods stay in a customs warehouse"
   }
  ],
  "answer": 1,
  "solutionZh": "进口增值税属于第 167 条第 1 款、第 168 条第 1 款 (e) 项的抵扣项目，第 178 条第 1 款 (e) 项规定凭证要求（进口单据载明收货人或进口人及税额）。选项 A 与第 8 条第 72 条的非抵扣税混淆；选项 C 误用 2026 年已取消的 €150 关税门槛；选项 D 与暂停性程序规则相反——海关仓库期间尚未产生进口增值税。",
  "solutionEn": "Import VAT falls under Articles 167(1) and 168(1)(e), with the documentary condition in Article 178(1)(e) (import document naming the consignee or importer and the VAT). Option A confuses it with the non-deductible taxes of Article 72; option C misuses the EUR 150 threshold abolished in 2026; option D is the opposite of the rule - no import VAT arises while goods are in a customs warehouse."
 },
 {
  "id": "Q0563",
  "qid": "c12q13",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "concept",
  "difficulty": 3,
  "tags": [
   "concept",
   "place-of-supply",
   "warehouse"
  ],
  "source": "chapter",
  "stemZh": "货物进入欧盟后立即置于保税仓，三个月后才提货运往德国并投入商业使用。这批货物的进口增值税在哪个成员国、何时产生？",
  "stemEn": "Goods enter the EU and are immediately placed in a customs warehouse; three months later they are taken out and delivered to a commercial user in Germany. In which Member State and at what moment does the import VAT arise?",
  "options": [
   {
    "zh": "入境成员国，在入境时产生",
    "en": "In the Member State of entry, at the moment of entry"
   },
   {
    "zh": "货物离开保税仓、进入自由流通时，在其所在成员国产生",
    "en": "When the goods leave the warehouse and enter free circulation, in the Member State where they then are"
   },
   {
    "zh": "德国，在提货运往德国时产生",
    "en": "In Germany, when the goods are shipped to Germany"
   },
   {
    "zh": "不产生，因为货物始终未在市场上销售",
    "en": "It never arises, because the goods are never sold on the market"
   }
  ],
  "answer": 1,
  "solutionZh": "货物置于暂停性海关程序（保税仓）时，纳税义务尚未发生；义务在货物**离开该程序、进入自由流通**时产生（第 74–75 条；现行第 70–71 条）。若货物离开时在德国，则由德国征税。所以“进入欧盟的成员国”和“最终销售国”都不必然是纳税国。",
  "solutionEn": "While the goods are under a suspensive customs procedure (customs warehouse) the chargeable event has not occurred; it occurs when they **leave the procedure and enter free circulation** (Articles 74-75; current Articles 70-71). If that happens in Germany, Germany taxes the import. Neither the Member State of entry nor the country of retail is automatically the taxing country."
 },
 {
  "id": "Q0564",
  "qid": "c12q14",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "trap",
   "import-vat-base",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "下列哪一项**不**是进口增值税税基的组成部分？",
  "stemEn": "Which of the following is **not** part of the import VAT base?",
  "options": [
   {
    "zh": "关税完税价格",
    "en": "The customs value"
   },
   {
    "zh": "进口时应付的关税",
    "en": "Customs duty payable at import"
   },
   {
    "zh": "进口时应付的其他税费与收费",
    "en": "Other taxes and charges payable at import"
   },
   {
    "zh": "运至欧盟边境的运输与保险费",
    "en": "Transport and insurance to the EU border"
   }
  ],
  "answer": 0,
  "solutionZh": "四项中前三项都属于进口增值税税基（第 76–77 条；现行第 85–87 条）；**运至欧盟边境的运输与保险费**不是税基的独立组成部分——它已经**包含在关税完税价格之中**（UCC 第 64–70 条的成交价格加成）。把它再加一次才是错误。注意：德国第 11 条 UStG 的境内运输费是另一回事。",
  "solutionEn": "The first three all belong to the import VAT base (Articles 76-77; current Articles 85-87). **Transport and insurance to the EU border** is not a separate block: it is already **inside the customs value** as an addition to the transaction price (UCC Articles 64-70). Adding it twice is the error. German inland transport under Section 11 UStG is a different point."
 },
 {
  "id": "Q0565",
  "qid": "c12q15",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "case",
   "call-off",
   "warehouse"
  ],
  "source": "chapter",
  "stemZh": "荷兰进口商把一批纺织品运入欧盟保税仓，随后按 call-off stock 安排陆续交付给德国的零售客户。关于进口增值税与供应，正确说法是什么？",
  "stemEn": "A Dutch importer brings textiles into an EU customs warehouse and then delivers them progressively to retail customers in Germany under a call-off stock arrangement. What is correct about the import VAT and the supply?",
  "options": [
   {
    "zh": "货物进入欧盟时立即产生荷兰进口增值税，交付时在德国再征一次增值税",
    "en": "Dutch import VAT arises on entry into the EU and German VAT is charged again on delivery"
   },
   {
    "zh": "货物在保税仓期间不产生进口增值税；call-off 的转移不是对价供应，交付时由德国按当地规则征税",
    "en": "No import VAT arises while the goods are in the warehouse; the call-off transfer is not a supply for consideration and Germany taxes the delivery under its own rules"
   },
   {
    "zh": "货物在进入保税仓时产生进口增值税，且德国不得再征税",
    "en": "Import VAT arises when the goods enter the warehouse and Germany may not tax again"
   },
   {
    "zh": "call-off 安排下由荷兰进口商统一在荷兰申报全部增值税",
    "en": "Under call-off the Dutch importer declares all the VAT in the Netherlands"
   }
  ],
  "answer": 1,
  "solutionZh": "置于暂停性海关程序期间，进口增值税尚未产生（第 74–75 条）。call-off stock（第 17a 条）下，把货物运到另一成员国**不视为对价供应**，真正的供应发生在客户提货时；提货地（德国）按当地规则征税，通常由受方反征或按德国税率计征。选项 A 属于“双重征税”，是最常见的错误。",
  "solutionEn": "While the goods are under a suspensive procedure no import VAT arises (Articles 74-75). Under call-off stock (Article 17a) the transfer to the other Member State is **not** a supply for consideration; the supply occurs when the customer takes the goods, and the Member State of delivery (Germany) taxes it under its own rules, normally by reverse charge at the customer. Option A is the classic double-taxation error."
 },
 {
  "id": "Q0566",
  "qid": "c12q16",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "完整计算链：发票价 30 000.00 欧元，买方提供的包装辅助费 500.00 欧元（计入成交价格加成），运至欧盟边境的运输与保险费 1 200.00 欧元，关税税率 4%，无其他进口税费，比利时税率 21%。进口增值税是多少？",
  "stemEn": "Full chain: invoice price EUR 30 000.00, buyer-supplied packing assist EUR 500.00 (an addition to the transaction value), transport and insurance to the EU border EUR 1 200.00, duty rate 4%, no other import charges, Belgian rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "6 923.28 欧元",
    "en": "EUR 6 923.28"
   },
   {
    "zh": "6 657.00 欧元",
    "en": "EUR 6 657.00"
   },
   {
    "zh": "6 300.00 欧元",
    "en": "EUR 6 300.00"
   },
   {
    "zh": "39 891.28 欧元",
    "en": "EUR 39 891.28"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 30 000 + 500（包装辅助费属于成交价格加成）+ 1 200（到边境的运输保险费）= **31 700.00 欧元**；关税 = 31 700 × 4% = 1 268.00 欧元；税基 = 31 700 + 1 268 = 32 968.00 欧元；进口增值税 = 32 968 × 21% = **6 923.28 欧元**。选项 D 是到岸成本（把增值税也算进成本），不是税额。",
  "solutionEn": "Customs value = 30 000 + 500 (packing assist is an addition to the transaction value) + 1 200 (transport and insurance to the border) = **EUR 31 700.00**; duty = 31 700 x 4% = EUR 1 268.00; base = 31 700 + 1 268 = EUR 32 968.00; import VAT = 32 968 x 21% = **EUR 6 923.28**. Option D is the landed cost (VAT included), not the tax."
 },
 {
  "id": "Q0567",
  "qid": "c12q17",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "netherlands",
   "germany"
  ],
  "source": "chapter",
  "stemZh": "同一批货物在荷兰与德国进口，完税价格 18 000.00 欧元、关税 6%（1 080.00 欧元）、从欧盟边境到境内第一目的地的运费 600.00 欧元。荷兰与德国的增值税税基分别是多少？",
  "stemEn": "The same consignment is imported in the Netherlands and in Germany: customs value EUR 18 000.00, duty 6% (EUR 1 080.00), transport from the EU border to the first destination inside the territory EUR 600.00. What are the VAT bases in the Netherlands and in Germany?",
  "options": [
   {
    "zh": "荷兰 19 080.00 欧元；德国 19 680.00 欧元",
    "en": "Netherlands EUR 19 080.00; Germany EUR 19 680.00"
   },
   {
    "zh": "荷兰 18 000.00 欧元；德国 18 600.00 欧元",
    "en": "Netherlands EUR 18 000.00; Germany EUR 18 600.00"
   },
   {
    "zh": "荷兰 19 080.00 欧元；德国 19 080.00 欧元",
    "en": "Netherlands EUR 19 080.00; Germany EUR 19 080.00"
   },
   {
    "zh": "荷兰 19 680.00 欧元；德国 19 080.00 欧元",
    "en": "Netherlands EUR 19 680.00; Germany EUR 19 080.00"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰第 20 条 Wet OB：税基 = 完税价格 + 关税 + 其他进口收费 = 18 000 + 1 080 = **19 080.00 欧元**（边境后的内陆运费不进入荷兰税基）。德国第 11 条第 1 款、第 3 款 UStG：税基 = 完税价格 + 关税 + 其他进口费用 + 边境至境内第一目的地的运输费 = 18 000 + 1 080 + 600 = **19 680.00 欧元**。这是本章最经典的国家差异对比题。",
  "solutionEn": "Netherlands, Article 20 Wet OB: base = customs value + duty + other import levies = 18 000 + 1 080 = **EUR 19 080.00** (inland transport after the border does not enter the Dutch base). Germany, Section 11(1) and (3) UStG: base = customs value + duty + other import charges + transport from the EU border to the first destination in Germany = 18 000 + 1 080 + 600 = **EUR 19 680.00**. This is the classic national-comparison question of the chapter."
 },
 {
  "id": "Q0568",
  "qid": "c12q18",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "concept",
   "deferment",
   "exam-trap"
  ],
  "source": "chapter",
  "stemZh": "关于“推迟缴纳进口增值税”与“免征进口增值税”，下列说法正确的是？",
  "stemEn": "Which statement correctly describes postponing import VAT versus exempting it?",
  "options": [
   {
    "zh": "推迟缴纳意味着进口环节不产生增值税，货物进入自由流通时也不再产生",
    "en": "Postponing means no VAT arises on import and none arises when the goods enter free circulation"
   },
   {
    "zh": "推迟缴纳只是把进口增值税的缴纳时点移到定期申报，关税仍在进口时缴纳，货物的增值税责任并未消灭",
    "en": "Postponing only moves the payment of import VAT to the periodic return; duty is still paid at import and the VAT liability is not extinguished"
   },
   {
    "zh": "推迟缴纳之后，进口增值税不能作为进项税抵扣",
    "en": "After postponing, the import VAT can no longer be deducted as input VAT"
   },
   {
    "zh": "推迟缴纳只适用于低价值货件",
    "en": "Postponing is only available for low-value consignments"
   }
  ],
  "answer": 1,
  "solutionZh": "递延改变的是**缴纳时点与缴纳地点**（海关 → 增值税申报表），不改变增值税的法律性质：进口环节仍然产生应税行为，进口增值税仍在同一张申报表中作为进项税抵扣（第 167 条第 1 款、第 168 条第 1 款 (e) 项）。关税属于海关债务，不在递延范围内（荷兰第 23 条许可明确不涵盖关税）。",
  "solutionEn": "Deferral changes **when and where** the VAT is paid (customs -> the VAT return); it does not change the legal nature of the tax: the import still is a taxable event and the import VAT is still deducted in the same return (Articles 167(1), 168(1)(e)). Duty is a customs debt and is outside the deferral (the Dutch Article 23 permit expressly does not cover duty)."
 },
 {
  "id": "Q0569",
  "qid": "c12q19",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "chapter",
  "stemZh": "自 2026 年 11 月 1 日起，价值 120.00 欧元、含 3 个商品类别的货件进口荷兰：报关单有 3 行项目，每行收取 2 欧元海关手续费。荷兰进口增值税的税基是多少？",
  "stemEn": "From 1 November 2026 a consignment worth EUR 120.00 with three item types is imported into the Netherlands; the declaration has three line items, each attracting a EUR 2 customs handling fee. What is the Dutch import VAT base?",
  "options": [
   {
    "zh": "129.00 欧元（120.00 货值 + 6.00 定额关税）",
    "en": "EUR 129.00 (EUR 120.00 value + EUR 6.00 flat duty)"
   },
   {
    "zh": "135.00 欧元（120.00 货值 + 6.00 关税 + 9.00 手续费）",
    "en": "EUR 135.00 (EUR 120.00 + EUR 6.00 duty + EUR 9.00 fees)"
   },
   {
    "zh": "120.00 欧元",
    "en": "EUR 120.00"
   },
   {
    "zh": "9.00 欧元",
    "en": "EUR 9.00"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 欧元 × 3 个商品类别 = 6.00 欧元；关税进入增值税税基 → 120.00 + 6.00 = **129.00 欧元**。2 欧元的海关手续费是海关服务费，一般不视为“进口时应付的税费”，因此不进入税基（VERIFY：各成员国税务机关对该费用的处理）。注意本项服务的增值税仍按 21% 计算，税基 129.00 对应税额 27.09 欧元。",
  "solutionEn": "Flat duty = EUR 3 x 3 item types = EUR 6.00; duty enters the base, so 120.00 + 6.00 = **EUR 129.00**. The EUR 2 handling fee is a charge for the customs service and is normally not a 'tax or charge due at import', so it does not enter the base (VERIFY: national treatment of the fee). VAT at 21% on the base of 129.00 would be EUR 27.09."
 },
 {
  "id": "Q0570",
  "qid": "c12q20",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "trap",
   "2026-reform",
   "low-value"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日起 €150 关税豁免被取消。以下说法正确的是？",
  "stemEn": "The EUR 150 customs duty exemption is abolished from 1 July 2026. Which statement is correct?",
  "options": [
   {
    "zh": "低于 150 欧元的货件不再产生进口增值税",
    "en": "Consignments below EUR 150 no longer give rise to import VAT"
   },
   {
    "zh": "低于 150 欧元的货件仍产生进口增值税，但征收被简化，且须缴纳每商品类别 3 欧元的临时定额关税",
    "en": "Consignments below EUR 150 still give rise to import VAT, but collection is simplified and the temporary flat duty of EUR 3 per item type applies"
   },
   {
    "zh": "低于 150 欧元的货件由卖方承担进口增值税",
    "en": "The seller bears the import VAT for consignments below EUR 150"
   },
   {
    "zh": "取消门槛后，所有进口货物都必须缴纳关税",
    "en": "After the abolition, every imported consignment must pay customs duty"
   }
  ],
  "answer": 1,
  "solutionZh": "取消的是**关税豁免**，不是增值税：进口增值税照常产生（低于 €150 的进口在征收上可简化，但仍由海关或进口商在进口时/申报时处理）。同时对不超过 €150 的货件临时适用每商品类别 3 欧元的定额关税（至 2028 年 7 月 1 日），该关税进入增值税税基。选项 D 错在“所有货物都要有关税”——普通货物仍按 TARIC 税率计征。",
  "solutionEn": "What disappeared is the **duty exemption**, not the VAT: import VAT still arises (collection below EUR 150 is simplified but the tax is still there), and the temporary flat duty of EUR 3 per item type applies to consignments not above EUR 150 until 1 July 2028, entering the VAT base. Option D is wrong because ordinary goods still pay the TARIC rate - only the low-value duty exemption was removed."
 },
 {
  "id": "Q0571",
  "qid": "c12v01-01",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 10,000.00 欧元，关税税率 6%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 10,000.00, duty rate 6%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "10,600.00 欧元税基，2,226.00 欧元进口增值税",
    "en": "10,600.00 欧元税基，2,226.00 欧元进口增值税"
   },
   {
    "zh": "2,100.00 欧元税基，2,226.00 欧元进口增值税",
    "en": "2,100.00 欧元税基，2,226.00 欧元进口增值税"
   },
   {
    "zh": "10,000.00 欧元税基，2,226.00 欧元进口增值税",
    "en": "10,000.00 欧元税基，2,226.00 欧元进口增值税"
   },
   {
    "zh": "10,600.00 欧元税基，600.00 欧元进口增值税",
    "en": "10,600.00 欧元税基，600.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 6% = 600.00 欧元；税基 = 完税价格 + 关税 = 10,000.00 + 600.00 = 10,600.00 欧元；进口增值税 = 10,600.00 × 21% = 2,226.00 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 10,000.00 x 6% = EUR 600.00; base = customs value + duty = 10,000.00 + 600.00 = EUR 10,600.00; import VAT = 10,600.00 x 21% = EUR 2,226.00. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0572",
  "qid": "c12v01-02",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 10,000.00 欧元，关税税率 3%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 10,000.00, duty rate 3%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "10,300.00 欧元税基，2,163.00 欧元进口增值税",
    "en": "10,300.00 欧元税基，2,163.00 欧元进口增值税"
   },
   {
    "zh": "2,100.00 欧元税基，2,163.00 欧元进口增值税",
    "en": "2,100.00 欧元税基，2,163.00 欧元进口增值税"
   },
   {
    "zh": "10,000.00 欧元税基，2,163.00 欧元进口增值税",
    "en": "10,000.00 欧元税基，2,163.00 欧元进口增值税"
   },
   {
    "zh": "10,300.00 欧元税基，300.00 欧元进口增值税",
    "en": "10,300.00 欧元税基，300.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 3% = 300.00 欧元；税基 = 完税价格 + 关税 = 10,000.00 + 300.00 = 10,300.00 欧元；进口增值税 = 10,300.00 × 21% = 2,163.00 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 10,000.00 x 3% = EUR 300.00; base = customs value + duty = 10,000.00 + 300.00 = EUR 10,300.00; import VAT = 10,300.00 x 21% = EUR 2,163.00. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0573",
  "qid": "c12v01-03",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 25,000.00 欧元，关税税率 6%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 25,000.00, duty rate 6%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "26,500.00 欧元税基，5,565.00 欧元进口增值税",
    "en": "26,500.00 欧元税基，5,565.00 欧元进口增值税"
   },
   {
    "zh": "5,250.00 欧元税基，5,565.00 欧元进口增值税",
    "en": "5,250.00 欧元税基，5,565.00 欧元进口增值税"
   },
   {
    "zh": "25,000.00 欧元税基，5,565.00 欧元进口增值税",
    "en": "25,000.00 欧元税基，5,565.00 欧元进口增值税"
   },
   {
    "zh": "26,500.00 欧元税基，1,500.00 欧元进口增值税",
    "en": "26,500.00 欧元税基，1,500.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 25,000.00 × 6% = 1,500.00 欧元；税基 = 完税价格 + 关税 = 25,000.00 + 1,500.00 = 26,500.00 欧元；进口增值税 = 26,500.00 × 21% = 5,565.00 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 25,000.00 x 6% = EUR 1,500.00; base = customs value + duty = 25,000.00 + 1,500.00 = EUR 26,500.00; import VAT = 26,500.00 x 21% = EUR 5,565.00. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0574",
  "qid": "c12v01-04",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 25,000.00 欧元，关税税率 3%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 25,000.00, duty rate 3%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "25,750.00 欧元税基，5,407.50 欧元进口增值税",
    "en": "25,750.00 欧元税基，5,407.50 欧元进口增值税"
   },
   {
    "zh": "5,250.00 欧元税基，5,407.50 欧元进口增值税",
    "en": "5,250.00 欧元税基，5,407.50 欧元进口增值税"
   },
   {
    "zh": "25,000.00 欧元税基，5,407.50 欧元进口增值税",
    "en": "25,000.00 欧元税基，5,407.50 欧元进口增值税"
   },
   {
    "zh": "25,750.00 欧元税基，750.00 欧元进口增值税",
    "en": "25,750.00 欧元税基，750.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 25,000.00 × 3% = 750.00 欧元；税基 = 完税价格 + 关税 = 25,000.00 + 750.00 = 25,750.00 欧元；进口增值税 = 25,750.00 × 21% = 5,407.50 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 25,000.00 x 3% = EUR 750.00; base = customs value + duty = 25,000.00 + 750.00 = EUR 25,750.00; import VAT = 25,750.00 x 21% = EUR 5,407.50. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0575",
  "qid": "c12v01-05",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 8,000.00 欧元，关税税率 6%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 8,000.00, duty rate 6%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "8,480.00 欧元税基，1,780.80 欧元进口增值税",
    "en": "8,480.00 欧元税基，1,780.80 欧元进口增值税"
   },
   {
    "zh": "1,680.00 欧元税基，1,780.80 欧元进口增值税",
    "en": "1,680.00 欧元税基，1,780.80 欧元进口增值税"
   },
   {
    "zh": "8,000.00 欧元税基，1,780.80 欧元进口增值税",
    "en": "8,000.00 欧元税基，1,780.80 欧元进口增值税"
   },
   {
    "zh": "8,480.00 欧元税基，480.00 欧元进口增值税",
    "en": "8,480.00 欧元税基，480.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 6% = 480.00 欧元；税基 = 完税价格 + 关税 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 21% = 1,780.80 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 8,000.00 x 6% = EUR 480.00; base = customs value + duty = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = 8,480.00 x 21% = EUR 1,780.80. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0576",
  "qid": "c12v01-06",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 8,000.00 欧元，关税税率 3%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 8,000.00, duty rate 3%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "8,240.00 欧元税基，1,730.40 欧元进口增值税",
    "en": "8,240.00 欧元税基，1,730.40 欧元进口增值税"
   },
   {
    "zh": "1,680.00 欧元税基，1,730.40 欧元进口增值税",
    "en": "1,680.00 欧元税基，1,730.40 欧元进口增值税"
   },
   {
    "zh": "8,000.00 欧元税基，1,730.40 欧元进口增值税",
    "en": "8,000.00 欧元税基，1,730.40 欧元进口增值税"
   },
   {
    "zh": "8,240.00 欧元税基，240.00 欧元进口增值税",
    "en": "8,240.00 欧元税基，240.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 3% = 240.00 欧元；税基 = 完税价格 + 关税 = 8,000.00 + 240.00 = 8,240.00 欧元；进口增值税 = 8,240.00 × 21% = 1,730.40 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 8,000.00 x 3% = EUR 240.00; base = customs value + duty = 8,000.00 + 240.00 = EUR 8,240.00; import VAT = 8,240.00 x 21% = EUR 1,730.40. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0577",
  "qid": "c12v01-07",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 15,000.00 欧元，关税税率 6%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 15,000.00, duty rate 6%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "15,900.00 欧元税基，3,339.00 欧元进口增值税",
    "en": "15,900.00 欧元税基，3,339.00 欧元进口增值税"
   },
   {
    "zh": "3,150.00 欧元税基，3,339.00 欧元进口增值税",
    "en": "3,150.00 欧元税基，3,339.00 欧元进口增值税"
   },
   {
    "zh": "15,000.00 欧元税基，3,339.00 欧元进口增值税",
    "en": "15,000.00 欧元税基，3,339.00 欧元进口增值税"
   },
   {
    "zh": "15,900.00 欧元税基，900.00 欧元进口增值税",
    "en": "15,900.00 欧元税基，900.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 15,000.00 × 6% = 900.00 欧元；税基 = 完税价格 + 关税 = 15,000.00 + 900.00 = 15,900.00 欧元；进口增值税 = 15,900.00 × 21% = 3,339.00 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 15,000.00 x 6% = EUR 900.00; base = customs value + duty = 15,000.00 + 900.00 = EUR 15,900.00; import VAT = 15,900.00 x 21% = EUR 3,339.00. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0578",
  "qid": "c12v01-08",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 15,000.00 欧元，关税税率 3%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 15,000.00, duty rate 3%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "15,450.00 欧元税基，3,244.50 欧元进口增值税",
    "en": "15,450.00 欧元税基，3,244.50 欧元进口增值税"
   },
   {
    "zh": "3,150.00 欧元税基，3,244.50 欧元进口增值税",
    "en": "3,150.00 欧元税基，3,244.50 欧元进口增值税"
   },
   {
    "zh": "15,000.00 欧元税基，3,244.50 欧元进口增值税",
    "en": "15,000.00 欧元税基，3,244.50 欧元进口增值税"
   },
   {
    "zh": "15,450.00 欧元税基，450.00 欧元进口增值税",
    "en": "15,450.00 欧元税基，450.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 15,000.00 × 3% = 450.00 欧元；税基 = 完税价格 + 关税 = 15,000.00 + 450.00 = 15,450.00 欧元；进口增值税 = 15,450.00 × 21% = 3,244.50 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 15,000.00 x 3% = EUR 450.00; base = customs value + duty = 15,000.00 + 450.00 = EUR 15,450.00; import VAT = 15,450.00 x 21% = EUR 3,244.50. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0579",
  "qid": "c12v01-09",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 5,000.00 欧元，关税税率 6%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 5,000.00, duty rate 6%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "5,300.00 欧元税基，1,113.00 欧元进口增值税",
    "en": "5,300.00 欧元税基，1,113.00 欧元进口增值税"
   },
   {
    "zh": "1,050.00 欧元税基，1,113.00 欧元进口增值税",
    "en": "1,050.00 欧元税基，1,113.00 欧元进口增值税"
   },
   {
    "zh": "5,000.00 欧元税基，1,113.00 欧元进口增值税",
    "en": "5,000.00 欧元税基，1,113.00 欧元进口增值税"
   },
   {
    "zh": "5,300.00 欧元税基，300.00 欧元进口增值税",
    "en": "5,300.00 欧元税基，300.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 6% = 300.00 欧元；税基 = 完税价格 + 关税 = 5,000.00 + 300.00 = 5,300.00 欧元；进口增值税 = 5,300.00 × 21% = 1,113.00 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 5,000.00 x 6% = EUR 300.00; base = customs value + duty = 5,000.00 + 300.00 = EUR 5,300.00; import VAT = 5,300.00 x 21% = EUR 1,113.00. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0580",
  "qid": "c12v01-10",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "belgium"
  ],
  "source": "variant",
  "stemZh": "一批货物进口比利时：关税完税价格 5,000.00 欧元，关税税率 3%，无其他进口税费，比利时增值税税率 21%。进口增值税的税基与税额各是多少？",
  "stemEn": "A consignment is imported into Belgium: customs value EUR 5,000.00, duty rate 3%, no other import charges, Belgian VAT rate 21%. What are the import VAT base and the tax?",
  "options": [
   {
    "zh": "5,150.00 欧元税基，1,081.50 欧元进口增值税",
    "en": "5,150.00 欧元税基，1,081.50 欧元进口增值税"
   },
   {
    "zh": "1,050.00 欧元税基，1,081.50 欧元进口增值税",
    "en": "1,050.00 欧元税基，1,081.50 欧元进口增值税"
   },
   {
    "zh": "5,000.00 欧元税基，1,081.50 欧元进口增值税",
    "en": "5,000.00 欧元税基，1,081.50 欧元进口增值税"
   },
   {
    "zh": "5,150.00 欧元税基，150.00 欧元进口增值税",
    "en": "5,150.00 欧元税基，150.00 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 3% = 150.00 欧元；税基 = 完税价格 + 关税 = 5,000.00 + 150.00 = 5,150.00 欧元；进口增值税 = 5,150.00 × 21% = 1,081.50 欧元。第二个选项是漏掉关税的错误做法。",
  "solutionEn": "Duty = 5,000.00 x 3% = EUR 150.00; base = customs value + duty = 5,000.00 + 150.00 = EUR 5,150.00; import VAT = 5,150.00 x 21% = EUR 1,081.50. The second option is the error of leaving duty out of the base."
 },
 {
  "id": "Q0581",
  "qid": "c12v02-01",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 80.00 欧元、含 1 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 80.00 with 1 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "83.00 欧元税基，17.43 欧元进口增值税",
    "en": "83.00 欧元税基，17.43 欧元进口增值税"
   },
   {
    "zh": "80.00 欧元税基，16.80 欧元进口增值税",
    "en": "80.00 欧元税基，16.80 欧元进口增值税"
   },
   {
    "zh": "83.00 欧元税基，3.00 欧元进口增值税",
    "en": "83.00 欧元税基，3.00 欧元进口增值税"
   },
   {
    "zh": "80.00 欧元税基，17.43 欧元进口增值税",
    "en": "80.00 欧元税基，17.43 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 1 = 3.00 欧元；关税进入增值税税基 → 税基 = 80.00 + 3.00 = 83.00 欧元；进口增值税 = 83.00 × 21% = 17.43 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 1 = EUR 3.00; duty enters the VAT base, so the base = 80.00 + 3.00 = EUR 83.00; import VAT = 83.00 x 21% = EUR 17.43. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0582",
  "qid": "c12v02-02",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 80.00 欧元、含 2 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 80.00 with 2 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "86.00 欧元税基，18.06 欧元进口增值税",
    "en": "86.00 欧元税基，18.06 欧元进口增值税"
   },
   {
    "zh": "80.00 欧元税基，16.80 欧元进口增值税",
    "en": "80.00 欧元税基，16.80 欧元进口增值税"
   },
   {
    "zh": "86.00 欧元税基，6.00 欧元进口增值税",
    "en": "86.00 欧元税基，6.00 欧元进口增值税"
   },
   {
    "zh": "80.00 欧元税基，18.06 欧元进口增值税",
    "en": "80.00 欧元税基，18.06 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元；关税进入增值税税基 → 税基 = 80.00 + 6.00 = 86.00 欧元；进口增值税 = 86.00 × 21% = 18.06 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00; duty enters the VAT base, so the base = 80.00 + 6.00 = EUR 86.00; import VAT = 86.00 x 21% = EUR 18.06. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0583",
  "qid": "c12v02-03",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 120.00 欧元、含 1 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 120.00 with 1 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "123.00 欧元税基，25.83 欧元进口增值税",
    "en": "123.00 欧元税基，25.83 欧元进口增值税"
   },
   {
    "zh": "120.00 欧元税基，25.20 欧元进口增值税",
    "en": "120.00 欧元税基，25.20 欧元进口增值税"
   },
   {
    "zh": "123.00 欧元税基，3.00 欧元进口增值税",
    "en": "123.00 欧元税基，3.00 欧元进口增值税"
   },
   {
    "zh": "120.00 欧元税基，25.83 欧元进口增值税",
    "en": "120.00 欧元税基，25.83 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 1 = 3.00 欧元；关税进入增值税税基 → 税基 = 120.00 + 3.00 = 123.00 欧元；进口增值税 = 123.00 × 21% = 25.83 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 1 = EUR 3.00; duty enters the VAT base, so the base = 120.00 + 3.00 = EUR 123.00; import VAT = 123.00 x 21% = EUR 25.83. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0584",
  "qid": "c12v02-04",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 120.00 欧元、含 2 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 120.00 with 2 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "126.00 欧元税基，26.46 欧元进口增值税",
    "en": "126.00 欧元税基，26.46 欧元进口增值税"
   },
   {
    "zh": "120.00 欧元税基，25.20 欧元进口增值税",
    "en": "120.00 欧元税基，25.20 欧元进口增值税"
   },
   {
    "zh": "126.00 欧元税基，6.00 欧元进口增值税",
    "en": "126.00 欧元税基，6.00 欧元进口增值税"
   },
   {
    "zh": "120.00 欧元税基，26.46 欧元进口增值税",
    "en": "120.00 欧元税基，26.46 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元；关税进入增值税税基 → 税基 = 120.00 + 6.00 = 126.00 欧元；进口增值税 = 126.00 × 21% = 26.46 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00; duty enters the VAT base, so the base = 120.00 + 6.00 = EUR 126.00; import VAT = 126.00 x 21% = EUR 26.46. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0585",
  "qid": "c12v02-05",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 150.00 欧元、含 1 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 150.00 with 1 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "153.00 欧元税基，32.13 欧元进口增值税",
    "en": "153.00 欧元税基，32.13 欧元进口增值税"
   },
   {
    "zh": "150.00 欧元税基，31.50 欧元进口增值税",
    "en": "150.00 欧元税基，31.50 欧元进口增值税"
   },
   {
    "zh": "153.00 欧元税基，3.00 欧元进口增值税",
    "en": "153.00 欧元税基，3.00 欧元进口增值税"
   },
   {
    "zh": "150.00 欧元税基，32.13 欧元进口增值税",
    "en": "150.00 欧元税基，32.13 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 1 = 3.00 欧元；关税进入增值税税基 → 税基 = 150.00 + 3.00 = 153.00 欧元；进口增值税 = 153.00 × 21% = 32.13 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 1 = EUR 3.00; duty enters the VAT base, so the base = 150.00 + 3.00 = EUR 153.00; import VAT = 153.00 x 21% = EUR 32.13. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0586",
  "qid": "c12v02-06",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 150.00 欧元、含 2 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 150.00 with 2 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "156.00 欧元税基，32.76 欧元进口增值税",
    "en": "156.00 欧元税基，32.76 欧元进口增值税"
   },
   {
    "zh": "150.00 欧元税基，31.50 欧元进口增值税",
    "en": "150.00 欧元税基，31.50 欧元进口增值税"
   },
   {
    "zh": "156.00 欧元税基，6.00 欧元进口增值税",
    "en": "156.00 欧元税基，6.00 欧元进口增值税"
   },
   {
    "zh": "150.00 欧元税基，32.76 欧元进口增值税",
    "en": "150.00 欧元税基，32.76 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元；关税进入增值税税基 → 税基 = 150.00 + 6.00 = 156.00 欧元；进口增值税 = 156.00 × 21% = 32.76 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00; duty enters the VAT base, so the base = 150.00 + 6.00 = EUR 156.00; import VAT = 156.00 x 21% = EUR 32.76. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0587",
  "qid": "c12v02-07",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 60.00 欧元、含 1 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 60.00 with 1 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "63.00 欧元税基，13.23 欧元进口增值税",
    "en": "63.00 欧元税基，13.23 欧元进口增值税"
   },
   {
    "zh": "60.00 欧元税基，12.60 欧元进口增值税",
    "en": "60.00 欧元税基，12.60 欧元进口增值税"
   },
   {
    "zh": "63.00 欧元税基，3.00 欧元进口增值税",
    "en": "63.00 欧元税基，3.00 欧元进口增值税"
   },
   {
    "zh": "60.00 欧元税基，13.23 欧元进口增值税",
    "en": "60.00 欧元税基，13.23 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 1 = 3.00 欧元；关税进入增值税税基 → 税基 = 60.00 + 3.00 = 63.00 欧元；进口增值税 = 63.00 × 21% = 13.23 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 1 = EUR 3.00; duty enters the VAT base, so the base = 60.00 + 3.00 = EUR 63.00; import VAT = 63.00 x 21% = EUR 13.23. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0588",
  "qid": "c12v02-08",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 60.00 欧元、含 2 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 60.00 with 2 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "66.00 欧元税基，13.86 欧元进口增值税",
    "en": "66.00 欧元税基，13.86 欧元进口增值税"
   },
   {
    "zh": "60.00 欧元税基，12.60 欧元进口增值税",
    "en": "60.00 欧元税基，12.60 欧元进口增值税"
   },
   {
    "zh": "66.00 欧元税基，6.00 欧元进口增值税",
    "en": "66.00 欧元税基，6.00 欧元进口增值税"
   },
   {
    "zh": "60.00 欧元税基，13.86 欧元进口增值税",
    "en": "60.00 欧元税基，13.86 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元；关税进入增值税税基 → 税基 = 60.00 + 6.00 = 66.00 欧元；进口增值税 = 66.00 × 21% = 13.86 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00; duty enters the VAT base, so the base = 60.00 + 6.00 = EUR 66.00; import VAT = 66.00 x 21% = EUR 13.86. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0589",
  "qid": "c12v02-09",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 100.00 欧元、含 1 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 100.00 with 1 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "103.00 欧元税基，21.63 欧元进口增值税",
    "en": "103.00 欧元税基，21.63 欧元进口增值税"
   },
   {
    "zh": "100.00 欧元税基，21.00 欧元进口增值税",
    "en": "100.00 欧元税基，21.00 欧元进口增值税"
   },
   {
    "zh": "103.00 欧元税基，3.00 欧元进口增值税",
    "en": "103.00 欧元税基，3.00 欧元进口增值税"
   },
   {
    "zh": "100.00 欧元税基，21.63 欧元进口增值税",
    "en": "100.00 欧元税基，21.63 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 1 = 3.00 欧元；关税进入增值税税基 → 税基 = 100.00 + 3.00 = 103.00 欧元；进口增值税 = 103.00 × 21% = 21.63 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 1 = EUR 3.00; duty enters the VAT base, so the base = 100.00 + 3.00 = EUR 103.00; import VAT = 103.00 x 21% = EUR 21.63. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0590",
  "qid": "c12v02-10",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "variant",
  "stemZh": "自 2026 年 7 月 1 日起，价值 100.00 欧元、含 2 个商品类别的货件进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额各是多少？",
  "stemEn": "From 1 July 2026 a consignment worth EUR 100.00 with 2 item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and the tax?",
  "options": [
   {
    "zh": "106.00 欧元税基，22.26 欧元进口增值税",
    "en": "106.00 欧元税基，22.26 欧元进口增值税"
   },
   {
    "zh": "100.00 欧元税基，21.00 欧元进口增值税",
    "en": "100.00 欧元税基，21.00 欧元进口增值税"
   },
   {
    "zh": "106.00 欧元税基，6.00 欧元进口增值税",
    "en": "106.00 欧元税基，6.00 欧元进口增值税"
   },
   {
    "zh": "100.00 欧元税基，22.26 欧元进口增值税",
    "en": "100.00 欧元税基，22.26 欧元进口增值税"
   }
  ],
  "answer": 0,
  "solutionZh": "临时定额关税 = 3 × 2 = 6.00 欧元；关税进入增值税税基 → 税基 = 100.00 + 6.00 = 106.00 欧元；进口增值税 = 106.00 × 21% = 22.26 欧元。第二个选项是 2026 年 7 月 1 日之前的旧答案（€150 关税豁免时代）。",
  "solutionEn": "Flat duty = 3 x 2 = EUR 6.00; duty enters the VAT base, so the base = 100.00 + 6.00 = EUR 106.00; import VAT = 106.00 x 21% = EUR 22.26. The second option is the pre-1 July 2026 answer from the days of the EUR 150 duty exemption."
 },
 {
  "id": "Q0591",
  "qid": "c12v03-01",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 20,000.00 欧元，运至欧盟边境的运输与保险费 500.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 20,000.00, transport and insurance to the EU border EUR 500.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "4,563.30",
    "en": "4,563.30"
   },
   {
    "zh": "4,458.30",
    "en": "4,458.30"
   },
   {
    "zh": "21,730.00",
    "en": "21,730.00"
   },
   {
    "zh": "20,500.00",
    "en": "20,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 20,000.00 + 500.00 = 20,500.00 欧元；关税 = 20,500.00 × 6% = 1,230.00 欧元；税基 = 20,500.00 + 1,230.00 = 21,730.00 欧元；进口增值税 = 21,730.00 × 21% = 4,563.30 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 20,000.00 + 500.00 = EUR 20,500.00; duty = 20,500.00 x 6% = EUR 1,230.00; base = 20,500.00 + 1,230.00 = EUR 21,730.00; import VAT = 21,730.00 x 21% = EUR 4,563.30. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0592",
  "qid": "c12v03-02",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 20,000.00 欧元，运至欧盟边境的运输与保险费 1,200.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 20,000.00, transport and insurance to the EU border EUR 1,200.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "4,719.12",
    "en": "4,719.12"
   },
   {
    "zh": "4,467.12",
    "en": "4,467.12"
   },
   {
    "zh": "22,472.00",
    "en": "22,472.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 20,000.00 + 1,200.00 = 21,200.00 欧元；关税 = 21,200.00 × 6% = 1,272.00 欧元；税基 = 21,200.00 + 1,272.00 = 22,472.00 欧元；进口增值税 = 22,472.00 × 21% = 4,719.12 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 20,000.00 + 1,200.00 = EUR 21,200.00; duty = 21,200.00 x 6% = EUR 1,272.00; base = 21,200.00 + 1,272.00 = EUR 22,472.00; import VAT = 22,472.00 x 21% = EUR 4,719.12. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0593",
  "qid": "c12v03-03",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 12,000.00 欧元，运至欧盟边境的运输与保险费 500.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 12,000.00, transport and insurance to the EU border EUR 500.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,782.50",
    "en": "2,782.50"
   },
   {
    "zh": "2,677.50",
    "en": "2,677.50"
   },
   {
    "zh": "13,250.00",
    "en": "13,250.00"
   },
   {
    "zh": "12,500.00",
    "en": "12,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 12,000.00 + 500.00 = 12,500.00 欧元；关税 = 12,500.00 × 6% = 750.00 欧元；税基 = 12,500.00 + 750.00 = 13,250.00 欧元；进口增值税 = 13,250.00 × 21% = 2,782.50 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 12,000.00 + 500.00 = EUR 12,500.00; duty = 12,500.00 x 6% = EUR 750.00; base = 12,500.00 + 750.00 = EUR 13,250.00; import VAT = 13,250.00 x 21% = EUR 2,782.50. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0594",
  "qid": "c12v03-04",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 12,000.00 欧元，运至欧盟边境的运输与保险费 1,200.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 12,000.00, transport and insurance to the EU border EUR 1,200.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,938.32",
    "en": "2,938.32"
   },
   {
    "zh": "2,686.32",
    "en": "2,686.32"
   },
   {
    "zh": "13,992.00",
    "en": "13,992.00"
   },
   {
    "zh": "13,200.00",
    "en": "13,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 12,000.00 + 1,200.00 = 13,200.00 欧元；关税 = 13,200.00 × 6% = 792.00 欧元；税基 = 13,200.00 + 792.00 = 13,992.00 欧元；进口增值税 = 13,992.00 × 21% = 2,938.32 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 12,000.00 + 1,200.00 = EUR 13,200.00; duty = 13,200.00 x 6% = EUR 792.00; base = 13,200.00 + 792.00 = EUR 13,992.00; import VAT = 13,992.00 x 21% = EUR 2,938.32. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0595",
  "qid": "c12v03-05",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 30,000.00 欧元，运至欧盟边境的运输与保险费 500.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 30,000.00, transport and insurance to the EU border EUR 500.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "6,789.30",
    "en": "6,789.30"
   },
   {
    "zh": "6,684.30",
    "en": "6,684.30"
   },
   {
    "zh": "32,330.00",
    "en": "32,330.00"
   },
   {
    "zh": "30,500.00",
    "en": "30,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 30,000.00 + 500.00 = 30,500.00 欧元；关税 = 30,500.00 × 6% = 1,830.00 欧元；税基 = 30,500.00 + 1,830.00 = 32,330.00 欧元；进口增值税 = 32,330.00 × 21% = 6,789.30 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 30,000.00 + 500.00 = EUR 30,500.00; duty = 30,500.00 x 6% = EUR 1,830.00; base = 30,500.00 + 1,830.00 = EUR 32,330.00; import VAT = 32,330.00 x 21% = EUR 6,789.30. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0596",
  "qid": "c12v03-06",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 30,000.00 欧元，运至欧盟边境的运输与保险费 1,200.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 30,000.00, transport and insurance to the EU border EUR 1,200.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "6,945.12",
    "en": "6,945.12"
   },
   {
    "zh": "6,693.12",
    "en": "6,693.12"
   },
   {
    "zh": "33,072.00",
    "en": "33,072.00"
   },
   {
    "zh": "31,200.00",
    "en": "31,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 30,000.00 + 1,200.00 = 31,200.00 欧元；关税 = 31,200.00 × 6% = 1,872.00 欧元；税基 = 31,200.00 + 1,872.00 = 33,072.00 欧元；进口增值税 = 33,072.00 × 21% = 6,945.12 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 30,000.00 + 1,200.00 = EUR 31,200.00; duty = 31,200.00 x 6% = EUR 1,872.00; base = 31,200.00 + 1,872.00 = EUR 33,072.00; import VAT = 33,072.00 x 21% = EUR 6,945.12. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0597",
  "qid": "c12v03-07",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 8,000.00 欧元，运至欧盟边境的运输与保险费 500.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 8,000.00, transport and insurance to the EU border EUR 500.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,892.10",
    "en": "1,892.10"
   },
   {
    "zh": "1,787.10",
    "en": "1,787.10"
   },
   {
    "zh": "9,010.00",
    "en": "9,010.00"
   },
   {
    "zh": "8,500.00",
    "en": "8,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 8,000.00 + 500.00 = 8,500.00 欧元；关税 = 8,500.00 × 6% = 510.00 欧元；税基 = 8,500.00 + 510.00 = 9,010.00 欧元；进口增值税 = 9,010.00 × 21% = 1,892.10 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 8,000.00 + 500.00 = EUR 8,500.00; duty = 8,500.00 x 6% = EUR 510.00; base = 8,500.00 + 510.00 = EUR 9,010.00; import VAT = 9,010.00 x 21% = EUR 1,892.10. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0598",
  "qid": "c12v03-08",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 8,000.00 欧元，运至欧盟边境的运输与保险费 1,200.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 8,000.00, transport and insurance to the EU border EUR 1,200.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,047.92",
    "en": "2,047.92"
   },
   {
    "zh": "1,795.92",
    "en": "1,795.92"
   },
   {
    "zh": "9,752.00",
    "en": "9,752.00"
   },
   {
    "zh": "9,200.00",
    "en": "9,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 8,000.00 + 1,200.00 = 9,200.00 欧元；关税 = 9,200.00 × 6% = 552.00 欧元；税基 = 9,200.00 + 552.00 = 9,752.00 欧元；进口增值税 = 9,752.00 × 21% = 2,047.92 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 8,000.00 + 1,200.00 = EUR 9,200.00; duty = 9,200.00 x 6% = EUR 552.00; base = 9,200.00 + 552.00 = EUR 9,752.00; import VAT = 9,752.00 x 21% = EUR 2,047.92. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0599",
  "qid": "c12v03-09",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 15,000.00 欧元，运至欧盟边境的运输与保险费 500.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 15,000.00, transport and insurance to the EU border EUR 500.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,450.30",
    "en": "3,450.30"
   },
   {
    "zh": "3,345.30",
    "en": "3,345.30"
   },
   {
    "zh": "16,430.00",
    "en": "16,430.00"
   },
   {
    "zh": "15,500.00",
    "en": "15,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 15,000.00 + 500.00 = 15,500.00 欧元；关税 = 15,500.00 × 6% = 930.00 欧元；税基 = 15,500.00 + 930.00 = 16,430.00 欧元；进口增值税 = 16,430.00 × 21% = 3,450.30 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 15,000.00 + 500.00 = EUR 15,500.00; duty = 15,500.00 x 6% = EUR 930.00; base = 15,500.00 + 930.00 = EUR 16,430.00; import VAT = 16,430.00 x 21% = EUR 3,450.30. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0600",
  "qid": "c12v03-10",
  "chapter": 12,
  "chapterTitle": "进口增值税：供应地与征收",
  "chapterTitleEn": "Import VAT: Place of Supply and Collection",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "customs-value",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "进口到比利时：发票价 15,000.00 欧元，运至欧盟边境的运输与保险费 1,200.00 欧元，关税税率 6%，无其他进口税费，税率 21%。进口增值税是多少？",
  "stemEn": "Imported into Belgium: invoice price EUR 15,000.00, transport and insurance to the EU border EUR 1,200.00, duty rate 6%, no other import charges, rate 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,606.12",
    "en": "3,606.12"
   },
   {
    "zh": "3,354.12",
    "en": "3,354.12"
   },
   {
    "zh": "17,172.00",
    "en": "17,172.00"
   },
   {
    "zh": "16,200.00",
    "en": "16,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格 = 15,000.00 + 1,200.00 = 16,200.00 欧元；关税 = 16,200.00 × 6% = 972.00 欧元；税基 = 16,200.00 + 972.00 = 17,172.00 欧元；进口增值税 = 17,172.00 × 21% = 3,606.12 欧元。第二个选项漏掉了到边境的运费，第三个是税基而不是税额。",
  "solutionEn": "Customs value = 15,000.00 + 1,200.00 = EUR 16,200.00; duty = 16,200.00 x 6% = EUR 972.00; base = 16,200.00 + 972.00 = EUR 17,172.00; import VAT = 17,172.00 x 21% = EUR 3,606.12. The second option omits freight to the border; the third is the base, not the tax."
 },
 {
  "id": "Q0601",
  "qid": "c13q01",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "place-of-supply",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家法国公司向一家在西班牙设立的 B2B 客户开具 10 000 欧元（不含税）管理咨询发票。哪一句正确描述增值税处理？",
  "stemEn": "A French company invoices a B2B customer established in Spain EUR 10 000 net for management consulting. Which statement describes the VAT treatment correctly?",
  "options": [
   {
    "zh": "法国供应商收取 2 000.00 欧元法国增值税，西班牙客户凭票抵扣",
    "en": "The French supplier charges French VAT of 2 000.00 EUR, which the Spanish customer deducts"
   },
   {
    "zh": "西班牙客户在其申报表中自行申报西班牙增值税 2 100.00 欧元",
    "en": "The Spanish customer self-assesses Spanish VAT of 2 100.00 EUR on its own return"
   },
   {
    "zh": "无需缴纳增值税，因为该服务出口免征",
    "en": "No VAT is due because the export of services is exempt"
   },
   {
    "zh": "法国供应商必须在西班牙登记并自行缴纳 2 100.00 欧元",
    "en": "The French supplier must register in Spain and remit 2 100.00 EUR itself"
   }
  ],
  "answer": 1,
  "solutionZh": "供应地为客户设立地（第 44 条第 1 款）：法国供应商开不含税发票；西班牙客户自核 10 000 × 21% = 2 100.00 欧元。要点：此处不存在「服务出口免征」这种说法。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)): the French supplier invoices net, and the Spanish customer self-assesses 10 000 x 21% = 2 100.00 EUR. There is no such thing as an exemption for the export of B2B services here."
 },
 {
  "id": "Q0602",
  "qid": "c13q02",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙公司收到一家美国供应商（在西班牙无营业场所）开具的 10 000 欧元（不含税）咨询发票。该咨询全部用于应税经营活动。这笔进口服务的增值税现金净成本是多少？",
  "stemEn": "A Spanish company receives an invoice of EUR 10 000 net from a US supplier with no place of business in Spain. The consulting is used entirely for taxable activities. What is the net cash cost of the VAT on this imported service?",
  "options": [
   {
    "zh": "0.00 欧元：自核的 2 100.00 同时作为可抵扣进项，现金净成本为零",
    "en": "0.00 EUR: the same 2 100.00 is self-assessed as output VAT and deducted as input VAT"
   },
   {
    "zh": "2 100.00 欧元：自核金额是发票之外的额外成本",
    "en": "2 100.00 EUR: the self-assessment is an extra cost on top of the fee"
   },
   {
    "zh": "10 000.00 欧元：整张发票都要作为增值税缴纳",
    "en": "10 000.00 EUR: the whole invoice is remitted as VAT"
   },
   {
    "zh": "2 100.00 欧元，由美国供应商代为缴纳",
    "en": "2 100.00 EUR, remitted by the US supplier on behalf of the customer"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 10 000 × 21% = 2 100.00 欧元销项；咨询用于应税经营，可全额抵扣 2 100.00 欧元进项；现金净影响 2 100 − 2 100 = 0.00 欧元。要点：只有进项不可抵扣时自核才变成真实成本。",
  "solutionEn": "The customer self-assesses 10 000 x 21% = 2 100.00 EUR as output VAT and, because the consulting is used for taxable activities, deducts 2 100.00 EUR as input VAT: net cash impact 2 100 - 2 100 = 0.00 EUR. Self-assessment only becomes a real cost where the input deduction fails."
 },
 {
  "id": "Q0603",
  "qid": "c13q03",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "place-of-supply",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家德国供应商向一家在爱沙尼亚设立的企业客户开具 4 000 欧元（不含税）软件维护发票。客户应自核多少爱沙尼亚增值税？",
  "stemEn": "A German supplier invoices a business customer established in Estonia EUR 4 000 net for software maintenance. How much Estonian VAT does the customer self-assess?",
  "options": [
   {
    "zh": "960.00 欧元（24%）",
    "en": "960.00 EUR (24%)"
   },
   {
    "zh": "760.00 欧元（19%）",
    "en": "760.00 EUR (19%)"
   },
   {
    "zh": "520.00 欧元（13%）",
    "en": "520.00 EUR (13%)"
   },
   {
    "zh": "360.00 欧元（9%）",
    "en": "360.00 EUR (9%)"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地为客户设立地（第 44 条第 1 款）：4 000 × 24% = 960.00 欧元，爱沙尼亚标准税率为 24%。要点：低税率 13% 与 9% 只适用于各自的清单，不适用于企业软件维护。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)): 4 000 x 24% = 960.00 EUR, at the Estonian standard rate of 24%. The reduced 13% and 9% rates fit only their own lists, not business software maintenance."
 },
 {
  "id": "Q0604",
  "qid": "c13q04",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚电子学习平台在一个季度内向消费者销售：荷兰 3 000 欧元（不含税）、德国 2 000 欧元（不含税）、西班牙 1 500 欧元（不含税）。通过 OSS 该平台应申报多少增值税？",
  "stemEn": "In one quarter an Estonian e-learning platform sells to consumers: EUR 3 000 net to the Netherlands, EUR 2 000 net to Germany and EUR 1 500 net to Spain. How much VAT does the platform declare on the OSS?",
  "options": [
   {
    "zh": "1 325.00 欧元（按各国税率逐国计算）",
    "en": "1 325.00 EUR (per-country rates, country by country)"
   },
   {
    "zh": "1 365.00 欧元（全部按 21%）",
    "en": "1 365.00 EUR (everything at 21%)"
   },
   {
    "zh": "1 235.00 欧元（全部按 19%）",
    "en": "1 235.00 EUR (everything at 19%)"
   },
   {
    "zh": "1 560.00 欧元（全部按 24% 家国税率）",
    "en": "1 560.00 EUR (everything at the 24% home rate)"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率逐国申报（OSS，第 305-318 条）：3 000 × 21% = 630.00；2 000 × 19% = 380.00；1 500 × 21% = 315.00；合计 1 325.00 欧元。要点：OSS 逐国计税，不能套用一个税率。",
  "solutionEn": "B2C electronic services are taxed at each customer country's rate and declared country by country on the OSS return (Articles 305-318): 3 000 x 21% = 630.00; 2 000 x 19% = 380.00; 1 500 x 21% = 315.00; total 1 325.00 EUR. The OSS computes per Member State - never one rate for all."
 },
 {
  "id": "Q0605",
  "qid": "c13q05",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "tbe",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "一家仅在德国设立的餐饮公司为巴黎一场面向法国非应税人的活动提供餐饮服务，收费 8 000 欧元（不含税）。法国餐饮税率为 10%。增值税是多少、由谁征收？",
  "stemEn": "A catering company established only in Germany provides catering at an event in Paris for French non-taxable persons, charging EUR 8 000 net. The French catering rate is 10%. What VAT is due and who charges it?",
  "options": [
   {
    "zh": "800.00 欧元，由德国供应商向客户征收",
    "en": "800.00 EUR, charged by the German supplier to the customers"
   },
   {
    "zh": "1 600.00 欧元，由德国供应商向客户征收",
    "en": "1 600.00 EUR, charged by the German supplier to the customers"
   },
   {
    "zh": "440.00 欧元，由客户反向征收",
    "en": "440.00 EUR, reverse-charged by the customer"
   },
   {
    "zh": "0.00 欧元，由客户反向征收",
    "en": "0.00 EUR, reverse-charged by the customer"
   }
  ],
  "answer": 0,
  "solutionZh": "TBE（第 46 条）：餐饮服务按实际提供地征税——法国，10%：8 000 × 10% = 800.00 欧元，由德国供应商直接向非应税客户征收。要点：TBE 不走客户反向征收。",
  "solutionEn": "The TBE rule (Article 46) taxes catering where it is physically carried out - France, at 10%: 8 000 x 10% = 800.00 EUR, charged directly by the German supplier to the non-taxable customers. The TBE scheme is not a reverse charge to the customer."
 },
 {
  "id": "Q0606",
  "qid": "c13q06",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "place-of-supply",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "一家法国供应商向一家德国客户开具 5 000 欧元（不含税）发票，但客户无法出示有效增值税号。供应商应如何征税？",
  "stemEn": "A French supplier invoices a German customer EUR 5 000 net, but the customer cannot show a valid VAT identification number. How must the supplier tax the supply?",
  "options": [
   {
    "zh": "按 B2C 处理：法国增值税 1 000.00 欧元",
    "en": "Treat it as B2C: French VAT of 1 000.00 EUR"
   },
   {
    "zh": "按德国反向征收处理：950.00 欧元由德国客户自核",
    "en": "Apply the German reverse charge: 950.00 EUR self-assessed by the German customer"
   },
   {
    "zh": "不征增值税，等服务补交号码后再征",
    "en": "Charge nothing until the customer produces a number"
   },
   {
    "zh": "按 21% 征收：1 050.00 欧元",
    "en": "Charge 21%: 1 050.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户不能出示有效增值税号 → 举证责任在供应商，按 B2C 处理：供应地回到供应商设立地（第 45 条），法国 20%：5 000 × 20% = 1 000.00 欧元。要点：950.00 欧元的德国反向征收只在客户提供有效号码时成立。",
  "solutionEn": "Without a valid VAT number the burden of proof fails and the supply falls back to B2C: the place of supply returns to the supplier's establishment (Article 45), at the French rate of 20%: 5 000 x 20% = 1 000.00 EUR. The 950.00 EUR German reverse charge only works with a valid customer number."
 },
 {
  "id": "Q0607",
  "qid": "c13q07",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "place-of-supply",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "一家仅在法国设立的租赁公司把一辆轿车租给一位德国消费者 9 天，租金 900 欧元（不含税），车辆在慕尼黑交付给客户。增值税是多少？",
  "stemEn": "A leasing company established only in France lets a car to a German consumer for 9 days at EUR 900 net; the car is handed over to the customer in Munich. What VAT is due?",
  "options": [
   {
    "zh": "171.00 欧元（德国 19%）",
    "en": "171.00 EUR (Germany, 19%)"
   },
   {
    "zh": "189.00 欧元（21%）",
    "en": "189.00 EUR (21%)"
   },
   {
    "zh": "180.00 欧元（法国 20%）",
    "en": "180.00 EUR (France, 20%)"
   },
   {
    "zh": "49.50 欧元（5.5%）",
    "en": "49.50 EUR (5.5%)"
   }
  ],
  "answer": 0,
  "solutionZh": "运输工具短期租赁例外：征税地为车辆实际交付给客户之地——德国，19%：900 × 19% = 171.00 欧元。要点：看「把车交给客户的地方」，不是租赁公司所在国。",
  "solutionEn": "The short-term hiring exception points to the place where the vehicle is actually put at the customer's disposal - Germany, at 19%: 900 x 19% = 171.00 EUR. Look at where the car is handed over, not at the lessor's country."
 },
 {
  "id": "Q0608",
  "qid": "c13q08",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "place-of-supply"
  ],
  "source": "chapter",
  "stemZh": "一家德国车间为一家爱沙尼亚企业客户维修设备，全部作业在德国现场完成，收费 2 400 欧元（不含税）。德国车间应收取多少增值税？",
  "stemEn": "A German workshop repairs equipment for an Estonian business customer; all the work is performed on site in Germany for EUR 2 400 net. How much VAT does the German workshop charge?",
  "options": [
   {
    "zh": "456.00 欧元（德国 19%）",
    "en": "456.00 EUR (Germany, 19%)"
   },
   {
    "zh": "0.00 欧元（由爱沙尼亚客户自核）",
    "en": "0.00 EUR (self-assessed by the Estonian customer)"
   },
   {
    "zh": "576.00 欧元（24%）",
    "en": "576.00 EUR (24%)"
   },
   {
    "zh": "312.00 欧元（13%）",
    "en": "312.00 EUR (13%)"
   }
  ],
  "answer": 0,
  "solutionZh": "有形动产加工例外：征税地为实际作业地——德国，19%：2 400 × 19% = 456.00 欧元，由德国车间征收，与客户是爱沙尼亚企业无关。要点：例外优先于一般规则。",
  "solutionEn": "The work-on-movables exception points to the place where the work is physically performed - Germany, at 19%: 2 400 x 19% = 456.00 EUR, charged by the German workshop regardless of the customer's Estonian status. Exceptions override the general rule."
 },
 {
  "id": "Q0609",
  "qid": "c13q09",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "triangular",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "法国公司 A 向比利时公司 B 提供服务，B 立即转手向同在比利时的公司 C 再开 8 000 欧元（不含税）发票。依据三角服务机制（第 141-141a 条，比利时 21%），C 应自核多少增值税？",
  "stemEn": "French company A supplies a service to Belgian company B, which immediately on-invoices company C, also in Belgium, EUR 8 000 net. Under the triangular services mechanism (Articles 141-141a, Belgium 21%), how much VAT does C self-assess?",
  "options": [
   {
    "zh": "1 680.00 欧元，由 C 自核",
    "en": "1 680.00 EUR, self-assessed by C"
   },
   {
    "zh": "0.00 欧元：整个链条免征",
    "en": "0.00 EUR: the whole chain is exempt"
   },
   {
    "zh": "960.00 欧元，由 B 自核",
    "en": "960.00 EUR, self-assessed by B"
   },
   {
    "zh": "1 360.00 欧元，由 A 自核",
    "en": "1 360.00 EUR, self-assessed by A"
   }
  ],
  "answer": 0,
  "solutionZh": "三角服务（第 141-141a 条）：B 的转手供应免征，C 自核 8 000 × 21% = 1 680.00 欧元；B 免除在 C 所在国的登记义务。链条每个环节均为不含税发票，只有最终接收方 C 自核。要点：三角货物与三角服务的免税条件不要混用。",
  "solutionEn": "In the triangular services chain (Articles 141-141a) B's on-supply is exempt and C self-assesses 8 000 x 21% = 1 680.00 EUR; B is released from registering in C's Member State. Every link is invoiced net; only the final recipient C self-assesses. Do not mix up the exemption conditions of triangular goods and triangular services."
 },
 {
  "id": "Q0610",
  "qid": "c13q10",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司向一家美国供应商订购软件开发，2 月 20 日支付预付款 20 000 欧元，服务于 3 月 1 日完成。荷兰 21%。荷兰客户应在哪个申报期、就多少金额自核？",
  "stemEn": "A Dutch company orders software development from a US supplier, pays a prepayment of EUR 20 000 on 20 February, and the service completes on 1 March. The Dutch rate is 21%. In which return period and for what amount does the Dutch customer self-assess?",
  "options": [
   {
    "zh": "一季度申报（1-3 月）：纳税义务发生在 2 月 20 日付款时，自核 4 200.00 欧元",
    "en": "The Q1 return: the chargeable event is the payment on 20 February, self-assessing 4 200.00 EUR"
   },
   {
    "zh": "二季度申报：按 3 月 1 日完工，自核 4 200.00 欧元",
    "en": "The Q2 return: the service completed on 1 March, self-assessing 4 200.00 EUR"
   },
   {
    "zh": "收到发票前无需申报",
    "en": "Nothing to declare before the invoice is received"
   },
   {
    "zh": "只在年度申报表中申报",
    "en": "Declared only in the annual return"
   }
  ],
  "answer": 0,
  "solutionZh": "服务时点为付款与完成孰早：付款 2 月 20 日早于完工 3 月 1 日 → 纳税义务发生在 2 月 20 日，荷兰 21%：20 000 × 21% = 4 200.00 欧元，在一季度申报表中自核。",
  "solutionEn": "For services the chargeable event is the earlier of payment or completion: payment on 20 February precedes completion on 1 March, so the event is 20 February - 20 000 x 21% = 4 200.00 EUR, self-assessed in the Q1 return."
 },
 {
  "id": "Q0611",
  "qid": "c13q11",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "place-of-supply",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙供应商向一家在爱沙尼亚设立的企业客户提供设计服务，收费 8 000 欧元（不含税）。爱沙尼亚客户应自核多少增值税？",
  "stemEn": "A Spanish supplier provides design services to a business customer established in Estonia for EUR 8 000 net. How much VAT does the Estonian customer self-assess?",
  "options": [
   {
    "zh": "1 920.00 欧元（24%）",
    "en": "1 920.00 EUR (24%)"
   },
   {
    "zh": "1 680.00 欧元（21%）",
    "en": "1 680.00 EUR (21%)"
   },
   {
    "zh": "1 040.00 欧元（13%）",
    "en": "1 040.00 EUR (13%)"
   },
   {
    "zh": "720.00 欧元（9%）",
    "en": "720.00 EUR (9%)"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地为爱沙尼亚客户设立地：8 000 × 24% = 1 920.00 欧元，由爱沙尼亚客户自核并（全额可抵扣时）抵扣。要点：13% 与 9% 是爱沙尼亚的低税率，不适用于企业设计服务。",
  "solutionEn": "The place of supply is the Estonian customer's establishment: 8 000 x 24% = 1 920.00 EUR, self-assessed (and deducted, where fully deductible) by the Estonian customer. The 13% and 9% rates are Estonian reduced rates and do not fit business design services."
 },
 {
  "id": "Q0612",
  "qid": "c13q12",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "thresholds",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家德国供应商向一家比利时 B2B 客户开具 120 欧元（不含税）的市场报告发票。150 欧元门槛在这里起作用吗？正确处理是什么？",
  "stemEn": "A German supplier invoices a Belgian B2B customer EUR 120 net for a market report. Does the EUR 150 threshold help here, and what is the correct treatment?",
  "options": [
   {
    "zh": "门槛不适用：比利时客户自核 25.20 欧元（120 × 21%）",
    "en": "The threshold does not apply: the Belgian customer self-assesses 25.20 EUR (120 x 21%)"
   },
   {
    "zh": "门槛适用：0.00 欧元，因为发票低于 150 欧元",
    "en": "The threshold applies: 0.00 EUR, because the invoice is below 150"
   },
   {
    "zh": "25.20 欧元，但由德国供应商在 OSS 申报",
    "en": "25.20 EUR, but declared by the German supplier on the OSS"
   },
   {
    "zh": "客户按统一标准支付 150 欧元",
    "en": "A flat 150 EUR payment by the customer"
   }
  ],
  "answer": 0,
  "solutionZh": "150 欧元门槛只管货物（欧盟内远程销售、低值进口），服务没有门槛：比利时客户自核 120 × 21% = 25.20 欧元。要点：B2B 服务永远走反向征收，不走 OSS。",
  "solutionEn": "The 150 threshold covers goods only (intra-EU distance sales, low-value imports); services have no threshold: the Belgian customer self-assesses 120 x 21% = 25.20 EUR. B2B services always run through the reverse charge, never the OSS."
 },
 {
  "id": "Q0613",
  "qid": "c13q13",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "reverse-charge",
   "place-of-supply"
  ],
  "source": "chapter",
  "stemZh": "第 194 条允许征税成员国让客户承担增值税。下列哪一项正确列出其适用条件？",
  "stemEn": "Article 194 lets the Member State of taxation make the customer liable for the VAT. Which option lists its conditions correctly?",
  "options": [
   {
    "zh": "客户不在供应商所在成员国设立，且要么在另一成员国设立，要么是在欧盟外设立但在另一成员国登记增值税的非税法人",
    "en": "The customer is not established in the supplier's Member State and is either established in another Member State or is a legal person established outside the EU registered for VAT in a Member State other than the supplier's"
   },
   {
    "zh": "仅适用于客户在欧盟外设立的情形",
    "en": "It applies only where the customer is established outside the EU"
   },
   {
    "zh": "仅适用于供应商在欧盟没有营业场所的情形",
    "en": "It applies only where the supplier has no establishment in the EU"
   },
   {
    "zh": "在所有成员国一律强制适用，不可选",
    "en": "It is mandatory in every Member State with no option"
   }
  ],
  "answer": 0,
  "solutionZh": "该机制是成员国的可选用机制：供应商在征税国设立，客户不在该国设立（要么在另一成员国设立，要么是欧盟外设立但在另一成员国登记增值税的非税法人）。要点：条文说「可要求」，成员国保有选择权。",
  "solutionEn": "The mechanism is optional for the Member State: the supplier is established in the taxing state, the customer is not (established in another Member State, or a non-taxable legal person outside the EU registered in another Member State). The text says may require - the Member State chooses."
 },
 {
  "id": "Q0614",
  "qid": "c13q14",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "representative"
  ],
  "source": "chapter",
  "stemZh": "第 193 条与第 260 条组合考查：一家在欧盟外设立、在一个成员国发生应税供应的供应商未指定代表。后果是什么？",
  "stemEn": "Articles 193 and 260 combined: a supplier established outside the EU makes taxable supplies in a Member State without appointing a representative. What follows?",
  "options": [
   {
    "zh": "供应商自身仍是纳税人，成员国可向其追缴税额（并可要求其代表承担连带责任）",
    "en": "The supplier itself remains the taxable person and the Member State may recover the VAT from it (and may make its representative jointly liable)"
   },
   {
    "zh": "该供应自动免征",
    "en": "The supply automatically becomes exempt"
   },
   {
    "zh": "客户必须改为自己登记",
    "en": "The customer must register instead"
   },
   {
    "zh": "除补开发票外无任何后果",
    "en": "No consequence beyond issuing an extra invoice"
   }
  ],
  "answer": 0,
  "solutionZh": "供应商自身仍是纳税人，成员国可向其追缴税额，并可要求其代表承担连带责任。要点：代表义务是执行工具，不是免税通道。",
  "solutionEn": "The supplier itself stays the taxable person, the Member State may recover the VAT from it, and it may make the representative jointly liable. The representative mechanism is an enforcement tool, not a route out of the tax."
 },
 {
  "id": "Q0615",
  "qid": "c13q15",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "trap",
  "difficulty": 1,
  "tags": [
   "establishment"
  ],
  "source": "chapter",
  "stemZh": "在设立地的判定中，下列哪一场所**不构成**客户的设立地？",
  "stemEn": "For establishment purposes, which of the following does **not** qualify as the customer's establishment?",
  "options": [
   {
    "zh": "仅有注册地址、没有人员与技术资源、也不固定用于接收和使用服务的信箱办公室",
    "en": "A letterbox address with registration only, no personnel or technical resources, not used on a fixed basis to receive and use the service"
   },
   {
    "zh": "配备长期员工与设备、固定用于经营活动的办事处",
    "en": "An office with permanent staff and equipment, used for the activity on a fixed basis"
   },
   {
    "zh": "固定存在、足以接收和使用相关服务的分支机构",
    "en": "A branch with a fixed presence sufficient to receive and use the services"
   },
   {
    "zh": "客户为接收和使用服务而使用的人力与技术资源组合",
    "en": "The combination of human and technical resources the customer uses to receive and use the service"
   }
  ],
  "answer": 0,
  "solutionZh": "设立地要求固定目的与足够的人力、技术资源；信箱地址不构成设立地。要点：注册地与设立地是两个概念。",
  "solutionEn": "Establishment requires a fixed purpose plus sufficient human and technical resources; a letterbox address does not qualify. Registration and establishment are two different things."
 },
 {
  "id": "Q0616",
  "qid": "c13q16",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "tbe",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "TBE 规则（第 46 条）需要同时满足三个条件。哪一组合正确？",
  "stemEn": "The TBE rule (Article 46) needs three conditions met together. Which combination is correct?",
  "options": [
   {
    "zh": "供应商仅在一个成员国设立、客户为非应税人、服务属于第 46 条第 1 款清单",
    "en": "The supplier is established in one Member State only, the customer is a non-taxable person, and the service falls in the Article 46(1) list"
   },
   {
    "zh": "供应商在两个成员国都设立、客户为非应税人、服务属于清单",
    "en": "The supplier is established in two Member States, the customer is a non-taxable person, and the service is on the list"
   },
   {
    "zh": "供应商在一个成员国设立、客户为应税人、服务属于清单",
    "en": "The supplier is established in one Member State, the customer is a taxable person, and the service is on the list"
   },
   {
    "zh": "任意 B2C 服务，无需额外条件",
    "en": "Any B2C service, with no extra conditions"
   }
  ],
  "answer": 0,
  "solutionZh": "三个条件同时成立：单一设立、非应税客户、服务在清单内。任一条件缺失即回到 B2C 一般规则（供应商设立地）。",
  "solutionEn": "All three must hold: a single establishment, a non-taxable customer and a listed service. If any one fails, the B2C general rule (the supplier's establishment) applies."
 },
 {
  "id": "Q0617",
  "qid": "c13q17",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "place-of-supply"
  ],
  "source": "chapter",
  "stemZh": "一家法国公共机构订购市场研究服务。何时按 B2B 处理（客户设立地定位加反向征收）？",
  "stemEn": "A French public body orders market research. When is the supply treated as B2B (place at the customer's establishment plus reverse charge)?",
  "options": [
   {
    "zh": "只有当公共机构就该活动作为应税人行事时",
    "en": "Only where the public body acts as a taxable person for that activity"
   },
   {
    "zh": "向公共机构的服务一律免征",
    "en": "Services to public bodies are always exempt"
   },
   {
    "zh": "公共机构一律视为应税人",
    "en": "Public bodies are always taxable persons"
   },
   {
    "zh": "一律按 B2C 处理，公共机构永远不能抵扣",
    "en": "Always treated as B2C; a public body can never deduct"
   }
  ],
  "answer": 0,
  "solutionZh": "公共机构仅在以应税人身份行事（如与私营部门竞争的活动）时按 B2B 定位；不作为应税人时按 B2C（供应商设立地）。要点：先判定身份，再定位。",
  "solutionEn": "A public body is located under the B2B rule only where it acts as a taxable person for the activity (for example where it competes with private operators); otherwise the B2C rule applies. Fix the status first, then the place."
 },
 {
  "id": "Q0618",
  "qid": "c13q18",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "b2c",
   "place-of-supply"
  ],
  "source": "chapter",
  "stemZh": "下列哪一项**不属于** B2C 一般规则（第 45 条）的例外？",
  "stemEn": "Which of the following is **not** an exception to the B2C general rule (Article 45)?",
  "options": [
   {
    "zh": "管理咨询服务",
    "en": "Management consulting"
   },
   {
    "zh": "文化活动的入场及配套服务",
    "en": "Admission to (and services ancillary to) a cultural event"
   },
   {
    "zh": "客运服务",
    "en": "Passenger transport"
   },
   {
    "zh": "面向欧盟内非应税人的有形动产加工",
    "en": "Work on movables performed for non-taxable persons in the EU"
   }
  ],
  "answer": 0,
  "solutionZh": "管理咨询没有特别定位规则，留在 B2C 一般规则下的供应商设立地；活动入场、客运、动产加工都在例外清单里。要点：例外清单要背熟。",
  "solutionEn": "Management consulting has no special place rule and stays at the supplier's establishment under the B2C rule; event admissions, passenger transport and work on movables are all on the exception list. Memorise the list."
 },
 {
  "id": "Q0619",
  "qid": "c13q19",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "place-of-supply",
   "b2c"
  ],
  "source": "chapter",
  "stemZh": "一家仅在荷兰设立的客运公司向一位法国消费者出售阿姆斯特丹-里昂车票，净票价 240.00 欧元；荷兰段占里程 40%，法国段占 60%。题设给出：荷兰段适用 21%，法国段适用 10%。全部增值税是多少？",
  "stemEn": "A coach operator established only in the Netherlands sells an Amsterdam-Lyon ticket to a French consumer, net fare EUR 240.00; the Dutch leg covers 40% of the distance and the French leg 60%. Given: the Dutch segment is taxed at 21% and the French segment at 10%. What is the total VAT?",
  "options": [
   {
    "zh": "34.56 欧元",
    "en": "34.56 EUR"
   },
   {
    "zh": "50.40 欧元",
    "en": "50.40 EUR"
   },
   {
    "zh": "24.00 欧元",
    "en": "24.00 EUR"
   },
   {
    "zh": "48.00 欧元",
    "en": "48.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客运按每一路段征税：荷兰段 240 × 40% × 21% = 20.16；法国段 240 × 60% × 10% = 14.40；合计 34.56 欧元。要点：单一旅程也按路段拆分，比例按里程分摊。",
  "solutionEn": "Passenger transport is taxed per segment: NL leg 240 x 40% x 21% = 20.16; FR leg 240 x 60% x 10% = 14.40; total 34.56 EUR. One ticket is still split segment by segment, in proportion to distance."
 },
 {
  "id": "Q0620",
  "qid": "c13q20",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "trap",
  "difficulty": 1,
  "tags": [
   "oss"
  ],
  "source": "chapter",
  "stemZh": "OSS 申报表（第 305-318 条）覆盖哪些供应？",
  "stemEn": "Which supplies does the OSS return (Articles 305-318) cover?",
  "options": [
   {
    "zh": "面向最终消费者的服务与欧盟内货物远程销售",
    "en": "Services to final consumers and intra-EU distance sales of goods"
   },
   {
    "zh": "企业对企业的跨境服务",
    "en": "Cross-border B2B services"
   },
   {
    "zh": "从欧盟外进口的服务",
    "en": "Services imported from outside the EU"
   },
   {
    "zh": "进口货物的关税与进口增值税",
    "en": "Customs duty and import VAT on imported goods"
   }
  ],
  "answer": 0,
  "solutionZh": "OSS 只管 B2C 服务与欧盟内货物远程销售；B2B 服务走客户反向征收，进口服务走接收方自核。要点：别把 OSS 当成万能申报表。",
  "solutionEn": "The OSS covers B2C services and intra-EU distance sales of goods only; B2B services run through the customer's reverse charge and imported services through the recipient's self-assessment. Never treat the OSS as a universal return."
 },
 {
  "id": "Q0621",
  "qid": "c13v01-01",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 21% 增值税成员国的企业客户开具 1,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 21% VAT for consulting worth 1,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "210.00 EUR",
    "en": "210.00 EUR"
   },
   {
    "zh": "1,210.00 EUR",
    "en": "1,210.00 EUR"
   },
   {
    "zh": "105.00 EUR",
    "en": "105.00 EUR"
   },
   {
    "zh": "420.00 EUR",
    "en": "420.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 1,000.00 × 21% = 210.00 欧元。1,210.00 欧元是含税总额，105.00 欧元是半数，420.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 1,000.00 x 21% = 210.00 EUR. 1,210.00 EUR is the gross total, 105.00 EUR half the tax and 420.00 EUR twice the tax."
 },
 {
  "id": "Q0622",
  "qid": "c13v01-02",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 19% 增值税成员国的企业客户开具 1,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 19% VAT for consulting worth 1,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "190.00 EUR",
    "en": "190.00 EUR"
   },
   {
    "zh": "1,190.00 EUR",
    "en": "1,190.00 EUR"
   },
   {
    "zh": "95.00 EUR",
    "en": "95.00 EUR"
   },
   {
    "zh": "380.00 EUR",
    "en": "380.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 1,000.00 × 19% = 190.00 欧元。1,190.00 欧元是含税总额，95.00 欧元是半数，380.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 1,000.00 x 19% = 190.00 EUR. 1,190.00 EUR is the gross total, 95.00 EUR half the tax and 380.00 EUR twice the tax."
 },
 {
  "id": "Q0623",
  "qid": "c13v01-03",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 21% 增值税成员国的企业客户开具 2,500.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 21% VAT for consulting worth 2,500.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "525.00 EUR",
    "en": "525.00 EUR"
   },
   {
    "zh": "3,025.00 EUR",
    "en": "3,025.00 EUR"
   },
   {
    "zh": "262.50 EUR",
    "en": "262.50 EUR"
   },
   {
    "zh": "1,050.00 EUR",
    "en": "1,050.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 2,500.00 × 21% = 525.00 欧元。3,025.00 欧元是含税总额，262.50 欧元是半数，1,050.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 2,500.00 x 21% = 525.00 EUR. 3,025.00 EUR is the gross total, 262.50 EUR half the tax and 1,050.00 EUR twice the tax."
 },
 {
  "id": "Q0624",
  "qid": "c13v01-04",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 19% 增值税成员国的企业客户开具 2,500.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 19% VAT for consulting worth 2,500.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "475.00 EUR",
    "en": "475.00 EUR"
   },
   {
    "zh": "2,975.00 EUR",
    "en": "2,975.00 EUR"
   },
   {
    "zh": "237.50 EUR",
    "en": "237.50 EUR"
   },
   {
    "zh": "950.00 EUR",
    "en": "950.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 2,500.00 × 19% = 475.00 欧元。2,975.00 欧元是含税总额，237.50 欧元是半数，950.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 2,500.00 x 19% = 475.00 EUR. 2,975.00 EUR is the gross total, 237.50 EUR half the tax and 950.00 EUR twice the tax."
 },
 {
  "id": "Q0625",
  "qid": "c13v01-05",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 21% 增值税成员国的企业客户开具 5,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 21% VAT for consulting worth 5,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "1,050.00 EUR",
    "en": "1,050.00 EUR"
   },
   {
    "zh": "6,050.00 EUR",
    "en": "6,050.00 EUR"
   },
   {
    "zh": "525.00 EUR",
    "en": "525.00 EUR"
   },
   {
    "zh": "2,100.00 EUR",
    "en": "2,100.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 5,000.00 × 21% = 1,050.00 欧元。6,050.00 欧元是含税总额，525.00 欧元是半数，2,100.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 5,000.00 x 21% = 1,050.00 EUR. 6,050.00 EUR is the gross total, 525.00 EUR half the tax and 2,100.00 EUR twice the tax."
 },
 {
  "id": "Q0626",
  "qid": "c13v01-06",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 19% 增值税成员国的企业客户开具 5,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 19% VAT for consulting worth 5,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "950.00 EUR",
    "en": "950.00 EUR"
   },
   {
    "zh": "5,950.00 EUR",
    "en": "5,950.00 EUR"
   },
   {
    "zh": "475.00 EUR",
    "en": "475.00 EUR"
   },
   {
    "zh": "1,900.00 EUR",
    "en": "1,900.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 5,000.00 × 19% = 950.00 欧元。5,950.00 欧元是含税总额，475.00 欧元是半数，1,900.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 5,000.00 x 19% = 950.00 EUR. 5,950.00 EUR is the gross total, 475.00 EUR half the tax and 1,900.00 EUR twice the tax."
 },
 {
  "id": "Q0627",
  "qid": "c13v01-07",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 21% 增值税成员国的企业客户开具 7,500.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 21% VAT for consulting worth 7,500.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "1,575.00 EUR",
    "en": "1,575.00 EUR"
   },
   {
    "zh": "9,075.00 EUR",
    "en": "9,075.00 EUR"
   },
   {
    "zh": "787.50 EUR",
    "en": "787.50 EUR"
   },
   {
    "zh": "3,150.00 EUR",
    "en": "3,150.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 7,500.00 × 21% = 1,575.00 欧元。9,075.00 欧元是含税总额，787.50 欧元是半数，3,150.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 7,500.00 x 21% = 1,575.00 EUR. 9,075.00 EUR is the gross total, 787.50 EUR half the tax and 3,150.00 EUR twice the tax."
 },
 {
  "id": "Q0628",
  "qid": "c13v01-08",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 19% 增值税成员国的企业客户开具 7,500.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 19% VAT for consulting worth 7,500.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "1,425.00 EUR",
    "en": "1,425.00 EUR"
   },
   {
    "zh": "8,925.00 EUR",
    "en": "8,925.00 EUR"
   },
   {
    "zh": "712.50 EUR",
    "en": "712.50 EUR"
   },
   {
    "zh": "2,850.00 EUR",
    "en": "2,850.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 7,500.00 × 19% = 1,425.00 欧元。8,925.00 欧元是含税总额，712.50 欧元是半数，2,850.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 7,500.00 x 19% = 1,425.00 EUR. 8,925.00 EUR is the gross total, 712.50 EUR half the tax and 2,850.00 EUR twice the tax."
 },
 {
  "id": "Q0629",
  "qid": "c13v01-09",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 21% 增值税成员国的企业客户开具 12,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 21% VAT for consulting worth 12,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "2,520.00 EUR",
    "en": "2,520.00 EUR"
   },
   {
    "zh": "14,520.00 EUR",
    "en": "14,520.00 EUR"
   },
   {
    "zh": "1,260.00 EUR",
    "en": "1,260.00 EUR"
   },
   {
    "zh": "5,040.00 EUR",
    "en": "5,040.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 12,000.00 × 21% = 2,520.00 欧元。14,520.00 欧元是含税总额，1,260.00 欧元是半数，5,040.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 12,000.00 x 21% = 2,520.00 EUR. 14,520.00 EUR is the gross total, 1,260.00 EUR half the tax and 5,040.00 EUR twice the tax."
 },
 {
  "id": "Q0630",
  "qid": "c13v01-10",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家法国供应商向一家设立在适用 19% 增值税成员国的企业客户开具 12,000.00 欧元（不含税）咨询服务发票。该客户通过反向征收应自核多少增值税？",
  "stemEn": "A French supplier invoices a business customer established in a Member State applying 19% VAT for consulting worth 12,000.00 EUR net. How much VAT does the customer self-assess under the reverse charge?",
  "options": [
   {
    "zh": "2,280.00 EUR",
    "en": "2,280.00 EUR"
   },
   {
    "zh": "14,280.00 EUR",
    "en": "14,280.00 EUR"
   },
   {
    "zh": "1,140.00 EUR",
    "en": "1,140.00 EUR"
   },
   {
    "zh": "4,560.00 EUR",
    "en": "4,560.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "供应地在客户设立地（第 44 条第 1 款），法国供应商开不含税发票；客户自核 12,000.00 × 19% = 2,280.00 欧元。14,280.00 欧元是含税总额，1,140.00 欧元是半数，4,560.00 欧元是双倍——都不是自核税额。",
  "solutionEn": "The place of supply is the customer's establishment (Article 44(1)), so the French supplier invoices net; the customer self-assesses 12,000.00 x 19% = 2,280.00 EUR. 14,280.00 EUR is the gross total, 1,140.00 EUR half the tax and 4,560.00 EUR twice the tax."
 },
 {
  "id": "Q0631",
  "qid": "c13v02-01",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 21% 增值税成员国的消费者销售 1,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 1,000.00 EUR net to consumers in a Member State applying 21% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "210.00 EUR",
    "en": "210.00 EUR"
   },
   {
    "zh": "1,210.00 EUR",
    "en": "1,210.00 EUR"
   },
   {
    "zh": "105.00 EUR",
    "en": "105.00 EUR"
   },
   {
    "zh": "90.00 EUR",
    "en": "90.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：1,000.00 × 21% = 210.00 欧元。1,210.00 欧元是含税总额，105.00 欧元把税减半，90.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 1,000.00 x 21% = 210.00 EUR. 1,210.00 EUR is the gross amount, 105.00 EUR halves the tax and 90.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0632",
  "qid": "c13v02-02",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 19% 增值税成员国的消费者销售 1,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 1,000.00 EUR net to consumers in a Member State applying 19% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "190.00 EUR",
    "en": "190.00 EUR"
   },
   {
    "zh": "1,190.00 EUR",
    "en": "1,190.00 EUR"
   },
   {
    "zh": "95.00 EUR",
    "en": "95.00 EUR"
   },
   {
    "zh": "90.00 EUR",
    "en": "90.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：1,000.00 × 19% = 190.00 欧元。1,190.00 欧元是含税总额，95.00 欧元把税减半，90.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 1,000.00 x 19% = 190.00 EUR. 1,190.00 EUR is the gross amount, 95.00 EUR halves the tax and 90.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0633",
  "qid": "c13v02-03",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 21% 增值税成员国的消费者销售 2,500.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 2,500.00 EUR net to consumers in a Member State applying 21% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "525.00 EUR",
    "en": "525.00 EUR"
   },
   {
    "zh": "3,025.00 EUR",
    "en": "3,025.00 EUR"
   },
   {
    "zh": "262.50 EUR",
    "en": "262.50 EUR"
   },
   {
    "zh": "225.00 EUR",
    "en": "225.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：2,500.00 × 21% = 525.00 欧元。3,025.00 欧元是含税总额，262.50 欧元把税减半，225.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 2,500.00 x 21% = 525.00 EUR. 3,025.00 EUR is the gross amount, 262.50 EUR halves the tax and 225.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0634",
  "qid": "c13v02-04",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 19% 增值税成员国的消费者销售 2,500.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 2,500.00 EUR net to consumers in a Member State applying 19% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "475.00 EUR",
    "en": "475.00 EUR"
   },
   {
    "zh": "2,975.00 EUR",
    "en": "2,975.00 EUR"
   },
   {
    "zh": "237.50 EUR",
    "en": "237.50 EUR"
   },
   {
    "zh": "225.00 EUR",
    "en": "225.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：2,500.00 × 19% = 475.00 欧元。2,975.00 欧元是含税总额，237.50 欧元把税减半，225.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 2,500.00 x 19% = 475.00 EUR. 2,975.00 EUR is the gross amount, 237.50 EUR halves the tax and 225.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0635",
  "qid": "c13v02-05",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 21% 增值税成员国的消费者销售 5,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 5,000.00 EUR net to consumers in a Member State applying 21% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "1,050.00 EUR",
    "en": "1,050.00 EUR"
   },
   {
    "zh": "6,050.00 EUR",
    "en": "6,050.00 EUR"
   },
   {
    "zh": "525.00 EUR",
    "en": "525.00 EUR"
   },
   {
    "zh": "450.00 EUR",
    "en": "450.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：5,000.00 × 21% = 1,050.00 欧元。6,050.00 欧元是含税总额，525.00 欧元把税减半，450.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 5,000.00 x 21% = 1,050.00 EUR. 6,050.00 EUR is the gross amount, 525.00 EUR halves the tax and 450.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0636",
  "qid": "c13v02-06",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 19% 增值税成员国的消费者销售 5,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 5,000.00 EUR net to consumers in a Member State applying 19% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "950.00 EUR",
    "en": "950.00 EUR"
   },
   {
    "zh": "5,950.00 EUR",
    "en": "5,950.00 EUR"
   },
   {
    "zh": "475.00 EUR",
    "en": "475.00 EUR"
   },
   {
    "zh": "450.00 EUR",
    "en": "450.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：5,000.00 × 19% = 950.00 欧元。5,950.00 欧元是含税总额，475.00 欧元把税减半，450.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 5,000.00 x 19% = 950.00 EUR. 5,950.00 EUR is the gross amount, 475.00 EUR halves the tax and 450.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0637",
  "qid": "c13v02-07",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 21% 增值税成员国的消费者销售 7,500.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 7,500.00 EUR net to consumers in a Member State applying 21% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "1,575.00 EUR",
    "en": "1,575.00 EUR"
   },
   {
    "zh": "9,075.00 EUR",
    "en": "9,075.00 EUR"
   },
   {
    "zh": "787.50 EUR",
    "en": "787.50 EUR"
   },
   {
    "zh": "675.00 EUR",
    "en": "675.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：7,500.00 × 21% = 1,575.00 欧元。9,075.00 欧元是含税总额，787.50 欧元把税减半，675.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 7,500.00 x 21% = 1,575.00 EUR. 9,075.00 EUR is the gross amount, 787.50 EUR halves the tax and 675.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0638",
  "qid": "c13v02-08",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 19% 增值税成员国的消费者销售 7,500.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 7,500.00 EUR net to consumers in a Member State applying 19% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "1,425.00 EUR",
    "en": "1,425.00 EUR"
   },
   {
    "zh": "8,925.00 EUR",
    "en": "8,925.00 EUR"
   },
   {
    "zh": "712.50 EUR",
    "en": "712.50 EUR"
   },
   {
    "zh": "675.00 EUR",
    "en": "675.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：7,500.00 × 19% = 1,425.00 欧元。8,925.00 欧元是含税总额，712.50 欧元把税减半，675.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 7,500.00 x 19% = 1,425.00 EUR. 8,925.00 EUR is the gross amount, 712.50 EUR halves the tax and 675.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0639",
  "qid": "c13v02-09",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 21% 增值税成员国的消费者销售 12,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 12,000.00 EUR net to consumers in a Member State applying 21% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "2,520.00 EUR",
    "en": "2,520.00 EUR"
   },
   {
    "zh": "14,520.00 EUR",
    "en": "14,520.00 EUR"
   },
   {
    "zh": "1,260.00 EUR",
    "en": "1,260.00 EUR"
   },
   {
    "zh": "1,080.00 EUR",
    "en": "1,080.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：12,000.00 × 21% = 2,520.00 欧元。14,520.00 欧元是含税总额，1,260.00 欧元把税减半，1,080.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 12,000.00 x 21% = 2,520.00 EUR. 14,520.00 EUR is the gross amount, 1,260.00 EUR halves the tax and 1,080.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0640",
  "qid": "c13v02-10",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "oss",
   "b2c"
  ],
  "source": "variant",
  "stemZh": "一家电子学习平台向一个适用 19% 增值税成员国的消费者销售 12,000.00 欧元（不含税）在线课程。通过 OSS 该平台应为这些销售申报多少增值税？",
  "stemEn": "An e-learning platform sells online courses worth 12,000.00 EUR net to consumers in a Member State applying 19% VAT. How much VAT does the platform declare for these sales on the OSS?",
  "options": [
   {
    "zh": "2,280.00 EUR",
    "en": "2,280.00 EUR"
   },
   {
    "zh": "14,280.00 EUR",
    "en": "14,280.00 EUR"
   },
   {
    "zh": "1,140.00 EUR",
    "en": "1,140.00 EUR"
   },
   {
    "zh": "1,080.00 EUR",
    "en": "1,080.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "B2C 电子服务按客户所在国税率征收（第 47-48 条，OSS 第 305-318 条）：12,000.00 × 19% = 2,280.00 欧元。14,280.00 欧元是含税总额，1,140.00 欧元把税减半，1,080.00 欧元误用了低税率。",
  "solutionEn": "B2C electronic services are taxed at the customer's country rate (Articles 47-48, OSS Articles 305-318): 12,000.00 x 19% = 2,280.00 EUR. 14,280.00 EUR is the gross amount, 1,140.00 EUR halves the tax and 1,080.00 EUR wrongly applies a reduced rate."
 },
 {
  "id": "Q0641",
  "qid": "c13v03-01",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 21% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 2,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 21% VAT receives consulting worth 2,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "420.00 EUR",
    "en": "420.00 EUR"
   },
   {
    "zh": "2,420.00 EUR",
    "en": "2,420.00 EUR"
   },
   {
    "zh": "210.00 EUR",
    "en": "210.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 2,000.00 × 21% = 420.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。2,420.00 欧元是含税总额，210.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 2,000.00 x 21% = 420.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 2,420.00 EUR is the gross amount and 210.00 EUR halves the tax."
 },
 {
  "id": "Q0642",
  "qid": "c13v03-02",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 24% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 2,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 24% VAT receives consulting worth 2,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "480.00 EUR",
    "en": "480.00 EUR"
   },
   {
    "zh": "2,480.00 EUR",
    "en": "2,480.00 EUR"
   },
   {
    "zh": "240.00 EUR",
    "en": "240.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 2,000.00 × 24% = 480.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。2,480.00 欧元是含税总额，240.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 2,000.00 x 24% = 480.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 2,480.00 EUR is the gross amount and 240.00 EUR halves the tax."
 },
 {
  "id": "Q0643",
  "qid": "c13v03-03",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 21% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 4,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 21% VAT receives consulting worth 4,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "840.00 EUR",
    "en": "840.00 EUR"
   },
   {
    "zh": "4,840.00 EUR",
    "en": "4,840.00 EUR"
   },
   {
    "zh": "420.00 EUR",
    "en": "420.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 4,000.00 × 21% = 840.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。4,840.00 欧元是含税总额，420.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 4,000.00 x 21% = 840.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 4,840.00 EUR is the gross amount and 420.00 EUR halves the tax."
 },
 {
  "id": "Q0644",
  "qid": "c13v03-04",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 24% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 4,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 24% VAT receives consulting worth 4,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "960.00 EUR",
    "en": "960.00 EUR"
   },
   {
    "zh": "4,960.00 EUR",
    "en": "4,960.00 EUR"
   },
   {
    "zh": "480.00 EUR",
    "en": "480.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 4,000.00 × 24% = 960.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。4,960.00 欧元是含税总额，480.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 4,000.00 x 24% = 960.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 4,960.00 EUR is the gross amount and 480.00 EUR halves the tax."
 },
 {
  "id": "Q0645",
  "qid": "c13v03-05",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 21% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 6,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 21% VAT receives consulting worth 6,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "1,260.00 EUR",
    "en": "1,260.00 EUR"
   },
   {
    "zh": "7,260.00 EUR",
    "en": "7,260.00 EUR"
   },
   {
    "zh": "630.00 EUR",
    "en": "630.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 6,000.00 × 21% = 1,260.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。7,260.00 欧元是含税总额，630.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 6,000.00 x 21% = 1,260.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 7,260.00 EUR is the gross amount and 630.00 EUR halves the tax."
 },
 {
  "id": "Q0646",
  "qid": "c13v03-06",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 24% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 6,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 24% VAT receives consulting worth 6,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "1,440.00 EUR",
    "en": "1,440.00 EUR"
   },
   {
    "zh": "7,440.00 EUR",
    "en": "7,440.00 EUR"
   },
   {
    "zh": "720.00 EUR",
    "en": "720.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 6,000.00 × 24% = 1,440.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。7,440.00 欧元是含税总额，720.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 6,000.00 x 24% = 1,440.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 7,440.00 EUR is the gross amount and 720.00 EUR halves the tax."
 },
 {
  "id": "Q0647",
  "qid": "c13v03-07",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 21% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 8,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 21% VAT receives consulting worth 8,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "1,680.00 EUR",
    "en": "1,680.00 EUR"
   },
   {
    "zh": "9,680.00 EUR",
    "en": "9,680.00 EUR"
   },
   {
    "zh": "840.00 EUR",
    "en": "840.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 8,000.00 × 21% = 1,680.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。9,680.00 欧元是含税总额，840.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 8,000.00 x 21% = 1,680.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 9,680.00 EUR is the gross amount and 840.00 EUR halves the tax."
 },
 {
  "id": "Q0648",
  "qid": "c13v03-08",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 24% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 8,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 24% VAT receives consulting worth 8,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "1,920.00 EUR",
    "en": "1,920.00 EUR"
   },
   {
    "zh": "9,920.00 EUR",
    "en": "9,920.00 EUR"
   },
   {
    "zh": "960.00 EUR",
    "en": "960.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 8,000.00 × 24% = 1,920.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。9,920.00 欧元是含税总额，960.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 8,000.00 x 24% = 1,920.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 9,920.00 EUR is the gross amount and 960.00 EUR halves the tax."
 },
 {
  "id": "Q0649",
  "qid": "c13v03-09",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 21% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 10,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 21% VAT receives consulting worth 10,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "2,100.00 EUR",
    "en": "2,100.00 EUR"
   },
   {
    "zh": "12,100.00 EUR",
    "en": "12,100.00 EUR"
   },
   {
    "zh": "1,050.00 EUR",
    "en": "1,050.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 10,000.00 × 21% = 2,100.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。12,100.00 欧元是含税总额，1,050.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 10,000.00 x 21% = 2,100.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 12,100.00 EUR is the gross amount and 1,050.00 EUR halves the tax."
 },
 {
  "id": "Q0650",
  "qid": "c13v03-10",
  "chapter": 13,
  "chapterTitle": "跨境服务：来自境外与输往境外的服务",
  "chapterTitleEn": "Services from and to Abroad",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "imported-services",
   "reverse-charge"
  ],
  "source": "variant",
  "stemZh": "一家设立在适用 24% 增值税成员国的企业，收到一家在客户所在国没有任何营业场所的境外供应商提供的 10,000.00 欧元（不含税）咨询服务。客户就这笔进口服务应自核多少增值税？",
  "stemEn": "A business established in a Member State applying 24% VAT receives consulting worth 10,000.00 EUR net from a non-EU supplier with no place of business in the customer's country. How much VAT does the customer self-assess on this imported service?",
  "options": [
   {
    "zh": "2,400.00 EUR",
    "en": "2,400.00 EUR"
   },
   {
    "zh": "12,400.00 EUR",
    "en": "12,400.00 EUR"
   },
   {
    "zh": "1,200.00 EUR",
    "en": "1,200.00 EUR"
   },
   {
    "zh": "0.00 EUR",
    "en": "0.00 EUR"
   }
  ],
  "answer": 0,
  "solutionZh": "客户自核 10,000.00 × 24% = 2,400.00 欧元；同一金额作为进项抵扣后，现金净成本为 0.00 欧元。12,400.00 欧元是含税总额，1,200.00 欧元是半数。",
  "solutionEn": "The customer self-assesses 10,000.00 x 24% = 2,400.00 EUR; after deducting the same amount as input VAT the net cash cost is 0.00 EUR. 12,400.00 EUR is the gross amount and 1,200.00 EUR halves the tax."
 },
 {
  "id": "Q0651",
  "qid": "c14q01",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "chapter",
  "stemZh": "中国供应商向比利时进口商开出发票：FOB 上海 12 000 美元，海运费至安特卫普 900 美元，保险费 100 美元。报关当月适用欧元汇率 1 美元 = 0.92 欧元。按 UCC 规则，该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices a Belgian importer: FOB Shanghai USD 12 000, ocean freight to Antwerp USD 900, insurance USD 100. The euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value under the UCC?",
  "options": [
   {
    "zh": "11 960.00 欧元",
    "en": "EUR 11 960.00"
   },
   {
    "zh": "11 040.00 欧元",
    "en": "EUR 11 040.00"
   },
   {
    "zh": "11 868.00 欧元",
    "en": "EUR 11 868.00"
   },
   {
    "zh": "12 788.00 欧元",
    "en": "EUR 12 788.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，而 UCC 第 71(1)(e) 条要求把运至欧盟关税地域的运输与保险费计入完税价格：(12 000 + 900 + 100) × 0.92 = 11 960.00 欧元。选项 B 只用了 FOB 价；选项 C 漏加保险费；选项 D 把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, and Art 71(1)(e) adds transport and insurance up to the EU border: (12 000 + 900 + 100) x 0.92 = EUR 11 960.00. Option B uses the FOB price only; option C forgets the insurance; option D adds the freight twice."
 },
 {
  "id": "Q0652",
  "qid": "c14q02",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "发票金额 20 000 美元 CIF 安特卫普（海运费 2 000 美元、保险费 200 美元已包含在价内），汇率 1 美元 = 0.92 欧元，从价关税 6.5%，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An invoice of USD 20 000 CIF Antwerp (ocean freight USD 2 000 and insurance USD 200 already included), at USD 1 = EUR 0.92, ad valorem duty 6.5%, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "4 115.16 欧元",
    "en": "EUR 4 115.16"
   },
   {
    "zh": "3 864.00 欧元",
    "en": "EUR 3 864.00"
   },
   {
    "zh": "1 196.00 欧元",
    "en": "EUR 1 196.00"
   },
   {
    "zh": "4 250.40 欧元",
    "en": "EUR 4 250.40"
   }
  ],
  "answer": 0,
  "solutionZh": "CIF 价已含运至欧盟关税地域的运费与保险，不再加项：完税价格 = 20 000 × 0.92 = 18 400.00 欧元；关税 = 18 400 × 6.5% = 1 196.00 欧元；税基 = 19 596.00 欧元；进口增值税 = 19 596 × 21% = 4 115.16 欧元。选项 D 错在把运费又加进税基。",
  "solutionEn": "The CIF price already contains freight and insurance up to the EU border, so nothing is added: customs value = 20 000 x 0.92 = EUR 18 400.00; duty = 18 400 x 6.5% = EUR 1 196.00; base = EUR 19 596.00; import VAT = 19 596 x 21% = EUR 4 115.16. Option D wrongly adds the freight to the base again."
 },
 {
  "id": "Q0653",
  "qid": "c14q03",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "royalties",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一批货物发票货值 50 000 欧元。进口商按合同向一个与卖方无关的第三方支付 5 000 欧元许可费，该许可费是买入该批货物的前提条件，其权利体现在货物中。从价关税 5.5%，比利时增值税 21%。完税价格、关税与进口增值税分别是多少？",
  "stemEn": "A consignment has an invoice value of EUR 50 000. The importer pays a third party unrelated to the seller a licence fee of EUR 5 000, which is a condition of buying the goods and whose rights are embodied in them. Ad valorem duty is 5.5% and Belgium applies 21% VAT. What are the customs value, the duty and the import VAT?",
  "options": [
   {
    "zh": "完税价格 55 000 欧元，关税 3 025 欧元，进口增值税 12 185.25 欧元",
    "en": "Customs value EUR 55 000, duty EUR 3 025, import VAT EUR 12 185.25"
   },
   {
    "zh": "完税价格 50 000 欧元，关税 2 750 欧元，进口增值税 11 107.50 欧元",
    "en": "Customs value EUR 50 000, duty EUR 2 750, import VAT EUR 11 107.50"
   },
   {
    "zh": "完税价格 55 000 欧元，关税 3 025 欧元，进口增值税 11 550 欧元",
    "en": "Customs value EUR 55 000, duty EUR 3 025, import VAT EUR 11 550.00"
   },
   {
    "zh": "完税价格 50 000 欧元，关税 3 025 欧元，进口增值税 12 185.25 欧元",
    "en": "Customs value EUR 50 000, duty EUR 3 025, import VAT EUR 12 185.25"
   }
  ],
  "answer": 0,
  "solutionZh": "与货物有关、且作为销售条件必须支付的特许权使用费属于 UCC 第 71(1)(c) 条加项：完税价格 = 50 000 + 5 000 = 55 000 欧元；关税 = 55 000 × 5.5% = 3 025 欧元；税基 = 58 025 欧元；进口增值税 = 58 025 × 21% = 12 185.25 欧元。",
  "solutionEn": "A royalty related to the goods and payable as a condition of sale is an Art 71(1)(c) addition: customs value = 50 000 + 5 000 = EUR 55 000; duty = 55 000 x 5.5% = EUR 3 025; base = EUR 58 025; import VAT = 58 025 x 21% = EUR 12 185.25."
 },
 {
  "id": "Q0654",
  "qid": "c14q04",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "related-parties",
   "customs-value",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国母公司向其德国子公司销售一批机器，申报价格 60 000 欧元。相同货物的非关联交易成交价为 61 000 欧元，类似货物的非关联完税价格为 60 800 欧元。从价关税 4%，德国增值税 19%。应如何处理？",
  "stemEn": "A German parent sells machinery to its German subsidiary and declares EUR 60 000. The transaction value of identical goods in an unrelated sale is EUR 61 000 and the customs value of similar goods in an unrelated sale is EUR 60 800. Ad valorem duty is 4% and Germany applies 19% VAT. How is this handled?",
  "options": [
   {
    "zh": "可用 60 000 欧元申报（关联方关系未影响价格，以测试价值佐证）；关税 2 400 欧元，进口增值税 11 856.00 欧元",
    "en": "EUR 60 000 may be declared (the relationship did not influence the price, supported by the test values); duty EUR 2 400, import VAT EUR 11 856.00"
   },
   {
    "zh": "必须按测试价值中的最高者 61 000 欧元申报；关税 2 440 欧元，进口增值税 12 034.40 欧元",
    "en": "The declarant must use the highest test value, EUR 61 000; duty EUR 2 440, import VAT EUR 12 034.40"
   },
   {
    "zh": "关联方销售一律不得使用成交价格法，只能用计算价格法",
    "en": "A related-party sale can never use the transaction value; only the computed value is available"
   },
   {
    "zh": "一律按最不利的次级方法结果定值，不得申报申报价格",
    "en": "The value must always be the least favourable secondary method; the declared price cannot be used"
   }
  ],
  "answer": 0,
  "solutionZh": "关联方交易并不自动排除成交价格法。Reg 2015/2447 第 134(2) 条允许申报人用测试价值（相同货物的非关联交易成交价、类似货物的非关联完税价格）证明关系未影响价格；申报的 60 000 欧元与测试值 61 000 欧元、60 800 欧元接近，可用 60 000 欧元申报。关税 = 60 000 × 4% = 2 400 欧元；税基 = 62 400 欧元；进口增值税 = 62 400 × 19% = 11 856.00 欧元。",
  "solutionEn": "A related-party sale is not excluded automatically. Reg 2015/2447 Art 134(2) lets the declarant use the test values (the unrelated transaction value of identical goods, the unrelated customs value of similar goods) to show the relationship did not influence the price; EUR 60 000 is close to both, so it may be declared. Duty = 60 000 x 4% = EUR 2 400; base = EUR 62 400; import VAT = 62 400 x 19% = EUR 11 856.00."
 },
 {
  "id": "Q0655",
  "qid": "c14q05",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "assists",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "买方免费提供一套生产模具给供应商使用（同类模具的采购价为 4 000 欧元），按 5% 的比例分摊到本批进口货物；本批货物的发票货值为 36 000 欧元，从价关税 3.5%。完税价格与关税是多少？",
  "stemEn": "The buyer supplies a production mould to the supplier free of charge (purchase price EUR 4 000), apportioned at 5% to this consignment; the invoice value of the goods is EUR 36 000 and ad valorem duty is 3.5%. What are the customs value and the duty?",
  "options": [
   {
    "zh": "完税价格 36 200 欧元，关税 1 267.00 欧元",
    "en": "Customs value EUR 36 200, duty EUR 1 267.00"
   },
   {
    "zh": "完税价格 36 000 欧元，关税 1 260.00 欧元",
    "en": "Customs value EUR 36 000, duty EUR 1 260.00"
   },
   {
    "zh": "完税价格 40 000 欧元，关税 1 400.00 欧元",
    "en": "Customs value EUR 40 000, duty EUR 1 400.00"
   },
   {
    "zh": "完税价格 36 180 欧元，关税 1 266.30 欧元",
    "en": "Customs value EUR 36 180, duty EUR 1 266.30"
   }
  ],
  "answer": 0,
  "solutionZh": "买方免费提供的生产用模具属于 UCC 第 71(1)(b)(ii) 条的协助，按采购价 4 000 欧元的 5% 分摊 = 200 欧元加项（Reg 2015/2447 第 135 条：按采购价估值并按比例分摊）。完税价格 = 36 000 + 200 = 36 200 欧元；关税 = 36 200 × 3.5% = 1 267.00 欧元。选项 C 错误地按全额 4 000 欧元加项。",
  "solutionEn": "A production mould supplied free of charge by the buyer is an assist under Art 71(1)(b)(ii), valued at the purchase price and apportioned (Art 135 of Reg 2015/2447): 5% of EUR 4 000 = EUR 200. Customs value = 36 000 + 200 = EUR 36 200; duty = 36 200 x 3.5% = EUR 1 267.00. Option C adds the full EUR 4 000."
 },
 {
  "id": "Q0656",
  "qid": "c14q06",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "packing",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "发票货值 20 000 欧元；包装成本 800 欧元（未包含在发票价内）；海运与保险至安特卫普 1 200 欧元；从价关税 6%。完税价格与关税是多少？",
  "stemEn": "Invoice value EUR 20 000; packing costs EUR 800 (not included in the invoice); sea freight and insurance to Antwerp EUR 1 200; ad valorem duty 6%. What are the customs value and the duty?",
  "options": [
   {
    "zh": "完税价格 22 000 欧元，关税 1 320.00 欧元",
    "en": "Customs value EUR 22 000, duty EUR 1 320.00"
   },
   {
    "zh": "完税价格 21 200 欧元，关税 1 272.00 欧元",
    "en": "Customs value EUR 21 200, duty EUR 1 272.00"
   },
   {
    "zh": "完税价格 20 800 欧元，关税 1 248.00 欧元",
    "en": "Customs value EUR 20 800, duty EUR 1 248.00"
   },
   {
    "zh": "完税价格 22 000 欧元，关税 1 452.00 欧元",
    "en": "Customs value EUR 22 000, duty EUR 1 452.00"
   }
  ],
  "answer": 0,
  "solutionZh": "包装成本（第 71(1)(a) 条）与运至欧盟关税地域的运输保险费（第 71(1)(e) 条）都是加项：20 000 + 800 + 1 200 = 22 000 欧元；关税 = 22 000 × 6% = 1 320.00 欧元。选项 B 漏加运费，选项 C 漏加运费且漏加包装，选项 D 把关税也算进了税基再乘税率。",
  "solutionEn": "Packing (Art 71(1)(a)) and transport and insurance up to the EU border (Art 71(1)(e)) are both additions: 20 000 + 800 + 1 200 = EUR 22 000; duty = 22 000 x 6% = EUR 1 320.00. Option B forgets the freight, option C forgets freight and packing, option D multiplies a base that already includes the duty."
 },
 {
  "id": "Q0657",
  "qid": "c14q07",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "import-vat",
   "germany",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "德国进口商自中国进口货物：完税价格 18 400 欧元，从价关税 6.5%（1 196 欧元），货物从汉堡转运至慕尼黑，内陆运输费 800 欧元，德国增值税 19%。德国进口增值税的计税基础与税额是多少？",
  "stemEn": "A German importer buys goods from China: customs value EUR 18 400, ad valorem duty 6.5% (EUR 1 196), the goods move on from Hamburg to Munich with inland freight of EUR 800, German VAT 19%. What is the German import VAT base and the tax?",
  "options": [
   {
    "zh": "税基 20 396 欧元，税额 3 875.24 欧元",
    "en": "Base EUR 20 396, tax EUR 3 875.24"
   },
   {
    "zh": "税基 19 596 欧元，税额 3 723.24 欧元",
    "en": "Base EUR 19 596, tax EUR 3 723.24"
   },
   {
    "zh": "税基 19 200 欧元，税额 3 648.00 欧元",
    "en": "Base EUR 19 200, tax EUR 3 648.00"
   },
   {
    "zh": "税基 20 396 欧元，税额 4 115.16 欧元",
    "en": "Base EUR 20 396, tax EUR 4 115.16"
   }
  ],
  "answer": 0,
  "solutionZh": "德国 § 11 Abs. 3 UStG：进口增值税税基在完税价格与关税之外，还要加上运至欧盟境内第一个目的地的运输与交付代理费用（800 欧元）。税基 = 18 400 + 1 196 + 800 = 20 396 欧元；税额 = 20 396 × 19% = 3 875.24 欧元。选项 B 漏加过境运输费；选项 C 既漏关税又用错基数；选项 D 用了比利时的税率。",
  "solutionEn": "Under § 11(3) UStG the German import VAT base adds transport and delivery costs up to the first destination inside the Union territory (EUR 800). Base = 18 400 + 1 196 + 800 = EUR 20 396; tax = 20 396 x 19% = EUR 3 875.24. Option B leaves out the post-border freight; option C leaves out the duty and uses the wrong base; option D uses the Belgian rate."
 },
 {
  "id": "Q0658",
  "qid": "c14q08",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "chapter",
  "stemZh": "成交价格法不可用。进口货物在欧盟境内以最大总量销售给无关联买方的单价为 120 000 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。倒推价格法下的完税价格是多少？",
  "stemEn": "The transaction value method is unavailable. The unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 120 000; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value under the deductive method?",
  "options": [
   {
    "zh": "108 000 欧元",
    "en": "EUR 108 000"
   },
   {
    "zh": "114 000 欧元",
    "en": "EUR 114 000"
   },
   {
    "zh": "112 000 欧元",
    "en": "EUR 112 000"
   },
   {
    "zh": "118 000 欧元",
    "en": "EUR 118 000"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 142(5) 条：从单价中减去（佣金或利润与一般费用）、欧盟境内运输与保险费、进口关税及其他费用。120 000 − 6 000 − 2 000 − 4 000 = 108 000 欧元。选项 B 漏减关税与其他费用，选项 C 漏减利润，选项 D 只减了利润。利润用 5% 统一比率扣减是教材的简化算法（VERIFY：该比率是否适用于你所在成员国的海关实务）。",
  "solutionEn": "Art 142(5): deduct from the unit price the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 120 000 - 6 000 - 2 000 - 4 000 = EUR 108 000. Option B leaves out the duty and charges, option C leaves out the profit, option D deducts only the profit. The flat 5% is a textbook simplification (VERIFY whether that rate applies in your Member State)."
 },
 {
  "id": "Q0659",
  "qid": "c14q09",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "computed-value",
   "calculation",
   "secondary-method"
  ],
  "source": "chapter",
  "stemZh": "计算价格法：材料成本 40 000 欧元、加工成本 20 000 欧元、利润与一般费用 15 000 欧元、运至欧盟边境的运输与保险费 5 000 欧元。从价关税 7%，比利时增值税 21%。完税价格、关税与进口增值税是多少？",
  "stemEn": "Computed value: materials EUR 40 000, fabrication EUR 20 000, profit and general expenses EUR 15 000, transport and insurance to the EU border EUR 5 000. Ad valorem duty 7%, Belgium 21% VAT. What are the customs value, the duty and the import VAT?",
  "options": [
   {
    "zh": "完税价格 80 000 欧元，关税 5 600 欧元，进口增值税 17 976.00 欧元",
    "en": "Customs value EUR 80 000, duty EUR 5 600, import VAT EUR 17 976.00"
   },
   {
    "zh": "完税价格 75 000 欧元，关税 5 250 欧元，进口增值税 16 852.50 欧元",
    "en": "Customs value EUR 75 000, duty EUR 5 250, import VAT EUR 16 852.50"
   },
   {
    "zh": "完税价格 80 000 欧元，关税 5 600 欧元，进口增值税 16 800.00 欧元",
    "en": "Customs value EUR 80 000, duty EUR 5 600, import VAT EUR 16 800.00"
   },
   {
    "zh": "完税价格 60 000 欧元，关税 4 200 欧元，进口增值税 13 482.00 欧元",
    "en": "Customs value EUR 60 000, duty EUR 4 200, import VAT EUR 13 482.00"
   }
  ],
  "answer": 0,
  "solutionZh": "Art 74(2)(d) 条与 Reg 2015/2447 第 143 条：完税价格 = 材料与加工成本 + 利润与一般费用 + Art 71(1)(e) 的费用 = 40 000 + 20 000 + 15 000 + 5 000 = 80 000 欧元；关税 = 80 000 × 7% = 5 600 欧元；税基 = 85 600 欧元；进口增值税 = 85 600 × 21% = 17 976.00 欧元。选项 C 忘记把关税计入税基。",
  "solutionEn": "Art 74(2)(d) and Reg 2015/2447 Art 143: customs value = cost of materials and fabrication + profit and general expenses + the Art 71(1)(e) elements = 40 000 + 20 000 + 15 000 + 5 000 = EUR 80 000; duty = 80 000 x 7% = EUR 5 600; base = EUR 85 600; import VAT = 85 600 x 21% = EUR 17 976.00. Option C leaves the duty out of the base."
 },
 {
  "id": "Q0660",
  "qid": "c14q10",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "currency",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "美国供应商发票 30 000 美元 FOB 纽约，海运至鹿特丹 1 500 美元，保险费 100 美元；报关当月汇率 1 美元 = 0.90 欧元；从价关税 5%。完税价格与关税是多少？",
  "stemEn": "A US supplier invoices USD 30 000 FOB New York, sea freight to Rotterdam USD 1 500, insurance USD 100; the euro rate for the month of the declaration is USD 1 = EUR 0.90; ad valorem duty 5%. What are the customs value and the duty?",
  "options": [
   {
    "zh": "完税价格 28 440 欧元，关税 1 422.00 欧元",
    "en": "Customs value EUR 28 440, duty EUR 1 422.00"
   },
   {
    "zh": "完税价格 27 000 欧元，关税 1 350.00 欧元",
    "en": "Customs value EUR 27 000, duty EUR 1 350.00"
   },
   {
    "zh": "完税价格 28 080 欧元，关税 1 404.00 欧元",
    "en": "Customs value EUR 28 080, duty EUR 1 404.00"
   },
   {
    "zh": "完税价格 28 440 欧元，关税 1 350.00 欧元",
    "en": "Customs value EUR 28 440, duty EUR 1 350.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价要加运至欧盟关税地域的运费与保险：(30 000 + 1 500 + 100) × 0.90 = 31 600 × 0.90 = 28 440.00 欧元；关税 = 28 440 × 5% = 1 422.00 欧元。汇率按 Reg 2015/2447 第 146 条（欧洲央行每月倒数第二个星期三公布的汇率，整月适用）。",
  "solutionEn": "An FOB invoice requires the addition of freight and insurance up to the EU border: (30 000 + 1 500 + 100) x 0.90 = 31 600 x 0.90 = EUR 28 440.00; duty = 28 440 x 5% = EUR 1 422.00. The rate follows Art 146 of Reg 2015/2447 (the ECB rate of the second last Wednesday, applicable for a full month)."
 },
 {
  "id": "Q0661",
  "qid": "c14q11",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "discount",
   "partial-delivery",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一次采购 1 000 件商品总价 25 000 欧元，本次到货 300 件；发票另注明合同折扣 2 000 欧元（合同已约定，报关单接受时金额确定）。从价关税 5%，比利时增值税 21%。完税价格与进口增值税是多少？",
  "stemEn": "One purchase of 1 000 items totals EUR 25 000; 300 items arrive in this consignment; the invoice also shows a contractual discount of EUR 2 000 (agreed in the contract, amount fixed when the declaration was accepted). Ad valorem duty 5%, Belgium 21% VAT. What are the customs value and the import VAT?",
  "options": [
   {
    "zh": "完税价格 6 900 欧元，进口增值税 1 521.45 欧元",
    "en": "Customs value EUR 6 900, import VAT EUR 1 521.45"
   },
   {
    "zh": "完税价格 7 500 欧元，进口增值税 1 653.75 欧元",
    "en": "Customs value EUR 7 500, import VAT EUR 1 653.75"
   },
   {
    "zh": "完税价格 5 500 欧元，进口增值税 1 212.75 欧元",
    "en": "Customs value EUR 5 500, import VAT EUR 1 212.75"
   },
   {
    "zh": "完税价格 7 500 欧元，进口增值税 1 575.00 欧元",
    "en": "Customs value EUR 7 500, import VAT EUR 1 575.00"
   }
  ],
  "answer": 0,
  "solutionZh": "分批交付按比例计算（Reg 2015/2447 第 131 条）：25 000 × 300/1 000 = 7 500 欧元。合同折扣应在报关单接受时计入（第 130 条），但 2 000 欧元是整批 1 000 件的折扣，本批 300 件只能按比例分摊 600 欧元：完税价格 = 7 500 − 600 = 6 900 欧元；关税 = 345 欧元；税基 = 7 245 欧元；进口增值税 = 7 245 × 21% = 1 521.45 欧元。选项 B 漏减折扣，选项 C 把整笔折扣都算进本批，选项 D 漏计关税。",
  "solutionEn": "Partial deliveries are apportioned pro rata (Art 131 of Reg 2015/2447): 25 000 x 300/1 000 = EUR 7 500. A contractual discount counts at acceptance (Art 130), but the EUR 2 000 discount covers the whole purchase, so EUR 600 is apportioned to this consignment: customs value = 7 500 - 600 = EUR 6 900; duty = EUR 345; base = EUR 7 245; import VAT = 7 245 x 21% = EUR 1 521.45."
 },
 {
  "id": "Q0662",
  "qid": "c14q12",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "defective-goods",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "某批货物发票价 15 000 欧元，卖方因货物瑕疵按合同义务降价 1 500 欧元（降价在报关单接受前作出）。从价关税 4%，德国增值税 19%。完税价格、关税与进口增值税是多少？",
  "stemEn": "A consignment has an invoice price of EUR 15 000; the seller reduces the price by EUR 1 500 for defective goods under a contractual obligation, the reduction being made before the declaration was accepted. Ad valorem duty 4%, German VAT 19%. What are the customs value, the duty and the import VAT?",
  "options": [
   {
    "zh": "完税价格 13 500 欧元，关税 540 欧元，进口增值税 2 667.60 欧元",
    "en": "Customs value EUR 13 500, duty EUR 540, import VAT EUR 2 667.60"
   },
   {
    "zh": "完税价格 15 000 欧元，关税 600 欧元，进口增值税 2 964.00 欧元",
    "en": "Customs value EUR 15 000, duty EUR 600, import VAT EUR 2 964.00"
   },
   {
    "zh": "完税价格 13 500 欧元，关税 540 欧元，进口增值税 2 565.00 欧元",
    "en": "Customs value EUR 13 500, duty EUR 540, import VAT EUR 2 565.00"
   },
   {
    "zh": "完税价格 16 500 欧元，关税 660 欧元，进口增值税 3 257.40 欧元",
    "en": "Customs value EUR 16 500, duty EUR 660, import VAT EUR 3 257.40"
   }
  ],
  "answer": 0,
  "solutionZh": "Reg 2015/2447 第 132 条：卖方为买方利益作出的降价调整，在货物于报关单接受时有瑕疵且调整源于报关单接受前的合同义务时计入。完税价格 = 15 000 − 1 500 = 13 500 欧元；关税 = 13 500 × 4% = 540 欧元；税基 = 14 040 欧元；进口增值税 = 14 040 × 19% = 2 667.60 欧元。",
  "solutionEn": "Art 132 of Reg 2015/2447: a price adjustment made by the seller for the benefit of the buyer counts where the goods were defective when the declaration was accepted and the adjustment discharges a contractual obligation entered into before acceptance. Customs value = 15 000 - 1 500 = EUR 13 500; duty = 13 500 x 4% = EUR 540; base = EUR 14 040; import VAT = 14 040 x 19% = EUR 2 667.60."
 },
 {
  "id": "Q0663",
  "qid": "c14q13",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-debt",
   "penalties",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "进口商申报的完税价格为 50 000 欧元，海关查证后应为 62 000 欧元；从价关税 8%，进口国增值税 21%。海关将追征的关税与进口增值税各是多少？",
  "stemEn": "An importer declares a customs value of EUR 50 000; the customs authorities establish that it should have been EUR 62 000. Ad valorem duty is 8% and the VAT of the Member State of import is 21%. How much duty and import VAT will be recovered?",
  "options": [
   {
    "zh": "关税 960 欧元，进口增值税 201.60 欧元",
    "en": "Duty EUR 960, import VAT EUR 201.60"
   },
   {
    "zh": "关税 960 欧元，进口增值税 1 161.60 欧元",
    "en": "Duty EUR 960, import VAT EUR 1 161.60"
   },
   {
    "zh": "关税 4 960 欧元，进口增值税 1 042.00 欧元",
    "en": "Duty EUR 4 960, import VAT EUR 1 042.00"
   },
   {
    "zh": "关税 1 920 欧元，进口增值税 403.20 欧元",
    "en": "Duty EUR 1 920, import VAT EUR 403.20"
   }
  ],
  "answer": 0,
  "solutionZh": "少缴关税 = (62 000 − 50 000) × 8% = 960 欧元；关税补征后，进口增值税税基同样增加 960 欧元，进口增值税补征 = 960 × 21% = 201.60 欧元。合计少缴 1 161.60 欧元，另加利息与可能的罚款（UCC 第 30 条的追征权，第 150–151 条的扣押风险）。选项 B 把增值税差额重复计算。",
  "solutionEn": "Duty to recover = (62 000 - 50 000) x 8% = EUR 960; the VAT base grows by the same EUR 960, so import VAT to recover = 960 x 21% = EUR 201.60. Total underpaid: EUR 1 161.60, plus interest and possible penalties (recovery of the customs debt under Art 30 UCC, seizure risk under Arts 150-151). Option B double-counts the VAT difference."
 },
 {
  "id": "Q0664",
  "qid": "c14q14",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "first-sale",
   "customs-value",
   "case"
  ],
  "source": "chapter",
  "stemZh": "制造商以 8 000 美元把货卖给比利时的一家关联公司（第一次出口销售），后者以 10 000 美元卖给德国进口商。汇率 1 美元 = 0.92 欧元。德国进口商可以按什么完税价格申报？",
  "stemEn": "A manufacturer sells to a Belgian related company for USD 8 000 (the first sale for export); the Belgian company sells to a German importer for USD 10 000. The rate is USD 1 = EUR 0.92. On what customs value may the German importer declare?",
  "options": [
   {
    "zh": "若第一次销售满足成交价格法的全部条件（约束性销售、价格不受无法确定的条件或对价影响、无转售收益归卖方、关系未影响价格），可按 7 360.00 欧元申报；否则海关按 Art 74 次级方法重新确定",
    "en": "EUR 7 360.00 may be declared if the first sale meets every condition of the transaction value method (binding sale, no condition or consideration whose value cannot be determined, no resale proceeds to the seller, relationship did not influence the price); otherwise the value is redetermined under the Art 74 secondary methods"
   },
   {
    "zh": "只能按第二笔销售的价格 9 200.00 欧元申报",
    "en": "Only the second sale price, EUR 9 200.00, may be declared"
   },
   {
    "zh": "任何情况下都可按第一次销售的价格 7 360.00 欧元申报，无需满足条件",
    "en": "The first sale price of EUR 7 360.00 may always be declared, without conditions"
   },
   {
    "zh": "按第一次销售价格加 5% 利润，即 7 728.00 欧元申报",
    "en": "The first sale price plus a 5% margin, i.e. EUR 7 728.00"
   }
  ],
  "answer": 0,
  "solutionZh": "出口前第一次销售不是自动可用的折扣：只有当第一次销售本身满足成交价格法的全部条件时，才能用它的实付或应付价格定值（UCC 第 70 条的条件 + 关联关系未影响价格）。满足时完税价格 = 8 000 × 0.92 = 7 360.00 欧元；不满足时海关按 Art 74 的次级方法重新确定，不能直接用 10 000 美元的发票价（VERIFY：条文编号请按你所用 DWU 手册核对）。",
  "solutionEn": "A first sale for export is not an automatic discount: it can be used only if that sale itself satisfies every condition of the transaction value method (the Art 70 conditions plus proof that the relationship did not influence the price). If it does, the customs value = 8 000 x 0.92 = EUR 7 360.00; if it does not, the customs authorities redetermine the value under the Art 74 secondary methods and the USD 10 000 invoice price cannot simply be used (VERIFY the article number against your DWU handbook)."
 },
 {
  "id": "Q0665",
  "qid": "c14q15",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "customs-value",
   "fob-cif",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "供应商发票写明「CIF 鹿特丹 25 000 美元（含运费与保险，但未单独列明金额）」，报关当月汇率 1 美元 = 0.92 欧元，从价关税 6.5%，比利时增值税 21%。完税价格、关税与进口增值税分别是多少？",
  "stemEn": "The invoice reads 'CIF Rotterdam USD 25 000 (including freight and insurance, not shown separately)'. The euro rate for the month of the declaration is USD 1 = EUR 0.92, ad valorem duty is 6.5% and Belgium applies 21% VAT. What are the customs value, the duty and the import VAT?",
  "options": [
   {
    "zh": "完税价格 23 000 欧元，关税 1 495 欧元，进口增值税 5 143.95 欧元",
    "en": "Customs value EUR 23 000, duty EUR 1 495, import VAT EUR 5 143.95"
   },
   {
    "zh": "完税价格 23 000 欧元，关税 1 495 欧元，进口增值税 4 830.00 欧元",
    "en": "Customs value EUR 23 000, duty EUR 1 495, import VAT EUR 4 830.00"
   },
   {
    "zh": "完税价格 21 160 欧元，关税 1 375.40 欧元，进口增值税 4 732.33 欧元",
    "en": "Customs value EUR 21 160, duty EUR 1 375.40, import VAT EUR 4 732.33"
   },
   {
    "zh": "完税价格 23 000 欧元，关税 1 675 欧元，进口增值税 5 173.75 欧元",
    "en": "Customs value EUR 23 000, duty EUR 1 675, import VAT EUR 5 173.75"
   }
  ],
  "answer": 0,
  "solutionZh": "CIF 价格本身已包含运至欧盟关税地域的运输与保险，因此既不需要加，也不得为计算关税而扣减（UCC 第 71(1)(e) 与第 72 条）。完税价格 = 25 000 × 0.92 = 23 000 欧元；关税 = 23 000 × 6.5% = 1 495 欧元；税基 = 24 495 欧元；进口增值税 = 24 495 × 21% = 5 143.95 欧元。选项 C 错误地从 CIF 价中扣除了运费保险。",
  "solutionEn": "The CIF price already contains transport and insurance up to the EU border: it is neither added to nor reduced for duty purposes (Art 71(1)(e) and Art 72 UCC). Customs value = 25 000 x 0.92 = EUR 23 000; duty = 23 000 x 6.5% = EUR 1 495; base = EUR 24 495; import VAT = 24 495 x 21% = EUR 5 143.95. Option C wrongly deducts freight and insurance from the CIF price."
 },
 {
  "id": "Q0666",
  "qid": "c14q16",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "duty",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一笔进口：完税价格 60 000 欧元，从价关税 4%，无其他进口税费，法国增值税 20%。关税与进口增值税各是多少？",
  "stemEn": "An import: customs value EUR 60 000, ad valorem duty 4%, no other import taxes or charges, France applies 20% VAT. What are the duty and the import VAT?",
  "options": [
   {
    "zh": "关税 2 400 欧元，进口增值税 12 480 欧元",
    "en": "Duty EUR 2 400, import VAT EUR 12 480"
   },
   {
    "zh": "关税 2 400 欧元，进口增值税 12 000 欧元",
    "en": "Duty EUR 2 400, import VAT EUR 12 000"
   },
   {
    "zh": "关税 2 880 欧元，进口增值税 12 480 欧元",
    "en": "Duty EUR 2 880, import VAT EUR 12 480"
   },
   {
    "zh": "关税 2 400 欧元，进口增值税 12 576 欧元",
    "en": "Duty EUR 2 400, import VAT EUR 12 576"
   }
  ],
  "answer": 0,
  "solutionZh": "关税只对完税价格从价征收（非累加）：60 000 × 4% = 2 400 欧元。进口增值税税基 = 完税价格 + 关税 = 62 400 欧元；进口增值税 = 62 400 × 20% = 12 480 欧元。选项 B 忘记把关税计入税基；选项 C 错把关税也算进税基再乘税率（累加的误解）。",
  "solutionEn": "Duty is ad valorem on the customs value only and is non-cumulative: 60 000 x 4% = EUR 2 400. The import VAT base = customs value + duty = EUR 62 400; import VAT = 62 400 x 20% = EUR 12 480. Option B leaves the duty out of the base; option C multiplies a base that already contains the duty, the classic cumulative mistake."
 },
 {
  "id": "Q0667",
  "qid": "c14q17",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "transaction-value",
   "conditions",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "以下哪一项**不是**成交价格法（UCC 第 70 条）的适用条件？",
  "stemEn": "Which of the following is **not** a condition for applying the transaction value method (Art 70 UCC)?",
  "options": [
   {
    "zh": "货物售予欧盟关税地域",
    "en": "The goods are sold for export to the customs territory of the Union"
   },
   {
    "zh": "买方不得自由处置或使用该批货物",
    "en": "The buyer may not dispose of or use the goods freely"
   },
   {
    "zh": "销售或价格不受价值无法确定的条件或对价的影响",
    "en": "The sale or price is not subject to a condition or consideration whose value cannot be determined"
   },
   {
    "zh": "买卖双方不是关联方，或者该关系没有影响价格",
    "en": "The buyer and seller are not related, or the relationship did not influence the price"
   }
  ],
  "answer": 1,
  "solutionZh": "第 70(3)(a) 条恰恰相反：条件是买方对货物的处置或使用**不受限制**，但允许三类限制——欧盟法律或公共当局强制的限制、限于某一地理区域内转售的限制、不对完税价格产生实质影响的限制。其余三项分别对应第 70(1)、70(3)(b)、70(3)(d) 条。",
  "solutionEn": "Art 70(3)(a) is the opposite: the condition is that the buyer is **not** restricted in disposing of or using the goods, subject to three permitted restrictions - those imposed by Union law or public authorities, limits on the geographical area of resale, and restrictions that do not substantially affect the customs value. The other three map onto Arts 70(1), 70(3)(b) and 70(3)(d)."
 },
 {
  "id": "Q0668",
  "qid": "c14q18",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "dumping",
   "trade-defence",
   "trap",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "关于倾销与完税价格的关系，下列哪一项是正确的？",
  "stemEn": "Which statement about dumping and the customs value is correct?",
  "options": [
   {
    "zh": "反倾销税不是完税价格的组成部分（计算关税时不得把倾销差额计入完税价格），但它是因进口而应缴的关税，因而进入进口增值税税基",
    "en": "An anti-dumping duty is not part of the customs value (a dumping margin must not be added to it for duty purposes), but it is a charge payable by reason of the import and therefore enters the import VAT base"
   },
   {
    "zh": "反倾销税必须把倾销差额加入完税价格，再按从价税率计算",
    "en": "The dumping margin must be added to the customs value and then taxed at the ad valorem rate"
   },
   {
    "zh": "反倾销税只影响关税，不影响进口增值税税基",
    "en": "Anti-dumping duties affect duty only and are outside the import VAT base"
   },
   {
    "zh": "完税价格中必须包含货物在出口国国内市场销售的价格，作为倾销比较基准",
    "en": "The customs value must include the price at which the goods are sold on the domestic market of the exporting country, as the dumping benchmark"
   }
  ],
  "answer": 0,
  "solutionZh": "UCC 第 72(f) 条把「因进口或销售而应在欧盟支付的进口关税或其他费用」排除在完税价格之外，因此计算关税时不得把倾销差额计入完税价格；但这些关税是进口时应缴的关税，按增值税指令第 77 条要加入进口增值税税基。VERIFY：参考卡把该点记为「Art 71(3) 排除倾销」；按 UCC 原文，第 71(3) 条只规定「除本条另有规定外，不得作任何加项」，真正的排除在第 72(f) 条，请按你所用手册核对。",
  "solutionEn": "Art 72(f) excludes from the customs value the import duties or other charges payable in the Union by reason of the import or sale, so a dumping margin must not be built into the customs value for duty purposes; those duties are nevertheless payable on import and enter the import VAT base under Art 76 of the VAT Directive. VERIFY: the reference card cites this as 'dumping excluded by Art 71(3)'; in the UCC itself Art 71(3) only says that no additions may be made except as provided in that Article - the exclusion is in Art 72(f), so check the numbering in the handbook you use."
 },
 {
  "id": "Q0669",
  "qid": "c14q19",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "duty",
   "non-cumulative",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "「欧盟关税是非累加的（non-cumulative）」这一表述，正确含义是什么？",
  "stemEn": "What does the statement that 'EU duty is non-cumulative' mean?",
  "options": [
   {
    "zh": "关税只对完税价格从价征收，不是在「完税价格＋关税」的基础上再计征；进口增值税才使用「完税价格＋关税＋其他进口税费」的税基",
    "en": "Duty is charged ad valorem on the customs value and is not charged again on top of customs value plus duty; it is import VAT that uses the wider base of customs value plus duty plus other import taxes"
   },
   {
    "zh": "关税与进口增值税只能二选一，不能同时征收",
    "en": "Duty and import VAT are alternatives: only one of them may be collected"
   },
   {
    "zh": "关税不能与反倾销税、反补贴税同时适用",
    "en": "Duty cannot apply together with anti-dumping or countervailing duties"
   },
   {
    "zh": "从价关税与从量关税不能同时适用",
    "en": "An ad valorem duty and a specific duty cannot apply at the same time"
   }
  ],
  "answer": 0,
  "solutionZh": "非累加说的是关税的**计征基础**：欧盟关税原则上是从价税，只对完税价格征收，不把关税本身再计入计征基础。进口增值税是另一层税，其税基为完税价格＋关税＋其他进口税费（第 77 条增值税指令）。反倾销税与反补贴税是另外的附加关税，可以与从价关税并存。",
  "solutionEn": "Non-cumulative describes the **basis** of the duty: EU duty is in principle ad valorem and charged on the customs value, without the duty itself entering the base. Import VAT is a separate layer whose base is customs value plus duty plus other import taxes (Art 76 of the VAT Directive). Anti-dumping and countervailing duties are additional duties and can apply alongside the ad valorem duty."
 },
 {
  "id": "Q0670",
  "qid": "c14q20",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "related-parties",
   "trap",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "根据 Reg (EU) 2015/2447 第 127 条，下列哪种关系**不**构成关联方？",
  "stemEn": "Under Art 127 of Reg (EU) 2015/2447, which of the following relationships is **not** a related-party relationship?",
  "options": [
   {
    "zh": "一方是另一方的董事或高级管理人员",
    "en": "One is a director or senior manager of the other"
   },
   {
    "zh": "一方直接或间接持有另一方 5% 以上的表决权股份",
    "en": "One directly or indirectly holds 5% or more of the voting stock of the other"
   },
   {
    "zh": "一方是另一方的唯一代理或独家经销商",
    "en": "One is the sole agent or sole distributor of the other"
   },
   {
    "zh": "双方是同一家庭的成员",
    "en": "They are members of the same family"
   }
  ],
  "answer": 2,
  "solutionZh": "第 127(1) 条列出八类关联情形：董事或高级管理人员、合伙人、雇主与雇员、持有 5% 以上表决权股份、一方控制另一方、双方受同一第三方控制、双方共同控制第三方、家庭成员。第 127(2) 条特别说明：一方作为另一方的唯一代理、独家经销商或独家特许经营人，只有落入第 127(1) 条的标准时才算关联方。",
  "solutionEn": "Art 127(1) lists eight situations: officers or directors, legally recognised partners, employer and employee, 5% or more of the voting stock, control, control by a third party, joint control, and members of the same family. Art 127(2) adds that persons associated in business as sole agent, sole distributor or sole concessionaire are deemed related only if they fall within Art 127(1)."
 },
 {
  "id": "Q0671",
  "qid": "c14v01-01",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 10,000.00 美元，海运费 600.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 10,000.00; ocean freight USD 600.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "9,844.00",
    "en": "9,844.00"
   },
   {
    "zh": "9,200.00",
    "en": "9,200.00"
   },
   {
    "zh": "9,752.00",
    "en": "9,752.00"
   },
   {
    "zh": "10,396.00",
    "en": "10,396.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(10,000.00 + 600.00 + 100) × 0.92 = 9,844.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (10,000.00 + 600.00 + 100) x 0.92 = EUR 9,844.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0672",
  "qid": "c14v01-02",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 10,000.00 美元，海运费 2,400.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 10,000.00; ocean freight USD 2,400.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "11,500.00",
    "en": "11,500.00"
   },
   {
    "zh": "9,200.00",
    "en": "9,200.00"
   },
   {
    "zh": "11,408.00",
    "en": "11,408.00"
   },
   {
    "zh": "13,708.00",
    "en": "13,708.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(10,000.00 + 2,400.00 + 100) × 0.92 = 11,500.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (10,000.00 + 2,400.00 + 100) x 0.92 = EUR 11,500.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0673",
  "qid": "c14v01-03",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 25,000.00 美元，海运费 600.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 25,000.00; ocean freight USD 600.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "23,644.00",
    "en": "23,644.00"
   },
   {
    "zh": "23,000.00",
    "en": "23,000.00"
   },
   {
    "zh": "23,552.00",
    "en": "23,552.00"
   },
   {
    "zh": "24,196.00",
    "en": "24,196.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(25,000.00 + 600.00 + 100) × 0.92 = 23,644.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (25,000.00 + 600.00 + 100) x 0.92 = EUR 23,644.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0674",
  "qid": "c14v01-04",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 25,000.00 美元，海运费 2,400.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 25,000.00; ocean freight USD 2,400.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "25,300.00",
    "en": "25,300.00"
   },
   {
    "zh": "23,000.00",
    "en": "23,000.00"
   },
   {
    "zh": "25,208.00",
    "en": "25,208.00"
   },
   {
    "zh": "27,508.00",
    "en": "27,508.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(25,000.00 + 2,400.00 + 100) × 0.92 = 25,300.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (25,000.00 + 2,400.00 + 100) x 0.92 = EUR 25,300.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0675",
  "qid": "c14v01-05",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 40,000.00 美元，海运费 600.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 40,000.00; ocean freight USD 600.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "37,444.00",
    "en": "37,444.00"
   },
   {
    "zh": "36,800.00",
    "en": "36,800.00"
   },
   {
    "zh": "37,352.00",
    "en": "37,352.00"
   },
   {
    "zh": "37,996.00",
    "en": "37,996.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(40,000.00 + 600.00 + 100) × 0.92 = 37,444.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (40,000.00 + 600.00 + 100) x 0.92 = EUR 37,444.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0676",
  "qid": "c14v01-06",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 40,000.00 美元，海运费 2,400.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 40,000.00; ocean freight USD 2,400.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "39,100.00",
    "en": "39,100.00"
   },
   {
    "zh": "36,800.00",
    "en": "36,800.00"
   },
   {
    "zh": "39,008.00",
    "en": "39,008.00"
   },
   {
    "zh": "41,308.00",
    "en": "41,308.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(40,000.00 + 2,400.00 + 100) × 0.92 = 39,100.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (40,000.00 + 2,400.00 + 100) x 0.92 = EUR 39,100.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0677",
  "qid": "c14v01-07",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 18,000.00 美元，海运费 600.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 18,000.00; ocean freight USD 600.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "17,204.00",
    "en": "17,204.00"
   },
   {
    "zh": "16,560.00",
    "en": "16,560.00"
   },
   {
    "zh": "17,112.00",
    "en": "17,112.00"
   },
   {
    "zh": "17,756.00",
    "en": "17,756.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(18,000.00 + 600.00 + 100) × 0.92 = 17,204.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (18,000.00 + 600.00 + 100) x 0.92 = EUR 17,204.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0678",
  "qid": "c14v01-08",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 18,000.00 美元，海运费 2,400.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 18,000.00; ocean freight USD 2,400.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "18,860.00",
    "en": "18,860.00"
   },
   {
    "zh": "16,560.00",
    "en": "16,560.00"
   },
   {
    "zh": "18,768.00",
    "en": "18,768.00"
   },
   {
    "zh": "21,068.00",
    "en": "21,068.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(18,000.00 + 2,400.00 + 100) × 0.92 = 18,860.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (18,000.00 + 2,400.00 + 100) x 0.92 = EUR 18,860.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0679",
  "qid": "c14v01-09",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 12,000.00 美元，海运费 600.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 12,000.00; ocean freight USD 600.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "11,684.00",
    "en": "11,684.00"
   },
   {
    "zh": "11,040.00",
    "en": "11,040.00"
   },
   {
    "zh": "11,592.00",
    "en": "11,592.00"
   },
   {
    "zh": "12,236.00",
    "en": "12,236.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(12,000.00 + 600.00 + 100) × 0.92 = 11,684.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (12,000.00 + 600.00 + 100) x 0.92 = EUR 11,684.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0680",
  "qid": "c14v01-10",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-value",
   "calculation",
   "fob-cif"
  ],
  "source": "variant",
  "stemZh": "中国供应商 FOB 上海发票 12,000.00 美元，海运费 2,400.00 美元、保险费 100 美元（均未含在发票价内），报关当月汇率 1 美元 = 0.92 欧元。该批货物的完税价格是多少？",
  "stemEn": "A Chinese supplier invoices FOB Shanghai USD 12,000.00; ocean freight USD 2,400.00 and insurance USD 100 are not included in the invoice; the euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value?",
  "options": [
   {
    "zh": "13,340.00",
    "en": "13,340.00"
   },
   {
    "zh": "11,040.00",
    "en": "11,040.00"
   },
   {
    "zh": "13,248.00",
    "en": "13,248.00"
   },
   {
    "zh": "15,548.00",
    "en": "15,548.00"
   }
  ],
  "answer": 0,
  "solutionZh": "FOB 价不含运费与保险，按 UCC 第 71(1)(e) 条要把运至欧盟关税地域的运输与保险计入完税价格：(12,000.00 + 2,400.00 + 100) × 0.92 = 13,340.00 欧元。第二个选项只用了 FOB 价，第三个漏加保险费，第四个把运费加了两次。",
  "solutionEn": "An FOB invoice excludes freight and insurance, so Art 71(1)(e) adds transport and insurance up to the EU border: (12,000.00 + 2,400.00 + 100) x 0.92 = EUR 13,340.00. The second option uses the FOB price only, the third forgets the insurance, the fourth adds the freight twice."
 },
 {
  "id": "Q0681",
  "qid": "c14v02-01",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 10,000.00 欧元，从价关税 6.0%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 10,000.00, ad valorem duty 6.0%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "2,226.00",
    "en": "2,226.00"
   },
   {
    "zh": "10,600.00",
    "en": "10,600.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 6.0% = 600.00 欧元；进口增值税税基 = 完税价格 + 关税 = 10,600.00 欧元；进口增值税 = 10,600.00 × 21% = 2,226.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 10,000.00 x 6.0% = EUR 600.00; import VAT base = customs value + duty = EUR 10,600.00; import VAT = 10,600.00 x 21% = EUR 2,226.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0682",
  "qid": "c14v02-02",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 10,000.00 欧元，从价关税 7.5%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 10,000.00, ad valorem duty 7.5%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "2,257.50",
    "en": "2,257.50"
   },
   {
    "zh": "10,750.00",
    "en": "10,750.00"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 7.5% = 750.00 欧元；进口增值税税基 = 完税价格 + 关税 = 10,750.00 欧元；进口增值税 = 10,750.00 × 21% = 2,257.50 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 10,000.00 x 7.5% = EUR 750.00; import VAT base = customs value + duty = EUR 10,750.00; import VAT = 10,750.00 x 21% = EUR 2,257.50. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0683",
  "qid": "c14v02-03",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 20,000.00 欧元，从价关税 6.0%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 20,000.00, ad valorem duty 6.0%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "4,452.00",
    "en": "4,452.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 6.0% = 1,200.00 欧元；进口增值税税基 = 完税价格 + 关税 = 21,200.00 欧元；进口增值税 = 21,200.00 × 21% = 4,452.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 20,000.00 x 6.0% = EUR 1,200.00; import VAT base = customs value + duty = EUR 21,200.00; import VAT = 21,200.00 x 21% = EUR 4,452.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0684",
  "qid": "c14v02-04",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 20,000.00 欧元，从价关税 7.5%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 20,000.00, ad valorem duty 7.5%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "4,515.00",
    "en": "4,515.00"
   },
   {
    "zh": "21,500.00",
    "en": "21,500.00"
   },
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 7.5% = 1,500.00 欧元；进口增值税税基 = 完税价格 + 关税 = 21,500.00 欧元；进口增值税 = 21,500.00 × 21% = 4,515.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 20,000.00 x 7.5% = EUR 1,500.00; import VAT base = customs value + duty = EUR 21,500.00; import VAT = 21,500.00 x 21% = EUR 4,515.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0685",
  "qid": "c14v02-05",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 35,000.00 欧元，从价关税 6.0%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 35,000.00, ad valorem duty 6.0%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "7,791.00",
    "en": "7,791.00"
   },
   {
    "zh": "37,100.00",
    "en": "37,100.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 35,000.00 × 6.0% = 2,100.00 欧元；进口增值税税基 = 完税价格 + 关税 = 37,100.00 欧元；进口增值税 = 37,100.00 × 21% = 7,791.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 35,000.00 x 6.0% = EUR 2,100.00; import VAT base = customs value + duty = EUR 37,100.00; import VAT = 37,100.00 x 21% = EUR 7,791.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0686",
  "qid": "c14v02-06",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 35,000.00 欧元，从价关税 7.5%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 35,000.00, ad valorem duty 7.5%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "7,901.25",
    "en": "7,901.25"
   },
   {
    "zh": "37,625.00",
    "en": "37,625.00"
   },
   {
    "zh": "2,625.00",
    "en": "2,625.00"
   },
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 35,000.00 × 7.5% = 2,625.00 欧元；进口增值税税基 = 完税价格 + 关税 = 37,625.00 欧元；进口增值税 = 37,625.00 × 21% = 7,901.25 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 35,000.00 x 7.5% = EUR 2,625.00; import VAT base = customs value + duty = EUR 37,625.00; import VAT = 37,625.00 x 21% = EUR 7,901.25. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0687",
  "qid": "c14v02-07",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 5,000.00 欧元，从价关税 6.0%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 5,000.00, ad valorem duty 6.0%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "1,113.00",
    "en": "1,113.00"
   },
   {
    "zh": "5,300.00",
    "en": "5,300.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 6.0% = 300.00 欧元；进口增值税税基 = 完税价格 + 关税 = 5,300.00 欧元；进口增值税 = 5,300.00 × 21% = 1,113.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 5,000.00 x 6.0% = EUR 300.00; import VAT base = customs value + duty = EUR 5,300.00; import VAT = 5,300.00 x 21% = EUR 1,113.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0688",
  "qid": "c14v02-08",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 5,000.00 欧元，从价关税 7.5%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 5,000.00, ad valorem duty 7.5%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "1,128.75",
    "en": "1,128.75"
   },
   {
    "zh": "5,375.00",
    "en": "5,375.00"
   },
   {
    "zh": "375.00",
    "en": "375.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 7.5% = 375.00 欧元；进口增值税税基 = 完税价格 + 关税 = 5,375.00 欧元；进口增值税 = 5,375.00 × 21% = 1,128.75 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 5,000.00 x 7.5% = EUR 375.00; import VAT base = customs value + duty = EUR 5,375.00; import VAT = 5,375.00 x 21% = EUR 1,128.75. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0689",
  "qid": "c14v02-09",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 80,000.00 欧元，从价关税 6.0%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 80,000.00, ad valorem duty 6.0%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "17,808.00",
    "en": "17,808.00"
   },
   {
    "zh": "84,800.00",
    "en": "84,800.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "16,800.00",
    "en": "16,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 80,000.00 × 6.0% = 4,800.00 欧元；进口增值税税基 = 完税价格 + 关税 = 84,800.00 欧元；进口增值税 = 84,800.00 × 21% = 17,808.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 80,000.00 x 6.0% = EUR 4,800.00; import VAT base = customs value + duty = EUR 84,800.00; import VAT = 84,800.00 x 21% = EUR 17,808.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0690",
  "qid": "c14v02-10",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "import-vat",
   "customs-value",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 80,000.00 欧元，从价关税 7.5%，无其他进口税费，进口国为比利时（增值税 21%）。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 80,000.00, ad valorem duty 7.5%, no other import taxes or charges, imported into Belgium (VAT 21%). What is the import VAT?",
  "options": [
   {
    "zh": "18,060.00",
    "en": "18,060.00"
   },
   {
    "zh": "86,000.00",
    "en": "86,000.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   },
   {
    "zh": "16,800.00",
    "en": "16,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 80,000.00 × 7.5% = 6,000.00 欧元；进口增值税税基 = 完税价格 + 关税 = 86,000.00 欧元；进口增值税 = 86,000.00 × 21% = 18,060.00 欧元。第二个选项是税基不是税额，第三个是关税本身，第四个忘记把关税计入税基。",
  "solutionEn": "Duty = 80,000.00 x 7.5% = EUR 6,000.00; import VAT base = customs value + duty = EUR 86,000.00; import VAT = 86,000.00 x 21% = EUR 18,060.00. The second option is the base, the third is the duty itself, the fourth leaves the duty out of the base."
 },
 {
  "id": "Q0691",
  "qid": "c14v03-01",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 100,000.00 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 100,000.00; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "89,000.00",
    "en": "89,000.00"
   },
   {
    "zh": "95,000.00",
    "en": "95,000.00"
   },
   {
    "zh": "94,000.00",
    "en": "94,000.00"
   },
   {
    "zh": "93,000.00",
    "en": "93,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：100,000.00 − 5,000.00 − 2 000 − 4 000 = 89,000.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 100,000.00 - 5,000.00 - 2 000 - 4 000 = EUR 89,000.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0692",
  "qid": "c14v03-02",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 100,000.00 欧元；无法证明的利润与一般费用按 12% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 100,000.00; the profit and general expenses cannot be proved and 12% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "82,000.00",
    "en": "82,000.00"
   },
   {
    "zh": "88,000.00",
    "en": "88,000.00"
   },
   {
    "zh": "94,000.00",
    "en": "94,000.00"
   },
   {
    "zh": "86,000.00",
    "en": "86,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：100,000.00 − 12,000.00 − 2 000 − 4 000 = 82,000.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 100,000.00 - 12,000.00 - 2 000 - 4 000 = EUR 82,000.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0693",
  "qid": "c14v03-03",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 250,000.00 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 250,000.00; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "231,500.00",
    "en": "231,500.00"
   },
   {
    "zh": "237,500.00",
    "en": "237,500.00"
   },
   {
    "zh": "244,000.00",
    "en": "244,000.00"
   },
   {
    "zh": "235,500.00",
    "en": "235,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：250,000.00 − 12,500.00 − 2 000 − 4 000 = 231,500.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 250,000.00 - 12,500.00 - 2 000 - 4 000 = EUR 231,500.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0694",
  "qid": "c14v03-04",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 250,000.00 欧元；无法证明的利润与一般费用按 12% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 250,000.00; the profit and general expenses cannot be proved and 12% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "214,000.00",
    "en": "214,000.00"
   },
   {
    "zh": "220,000.00",
    "en": "220,000.00"
   },
   {
    "zh": "244,000.00",
    "en": "244,000.00"
   },
   {
    "zh": "218,000.00",
    "en": "218,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：250,000.00 − 30,000.00 − 2 000 − 4 000 = 214,000.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 250,000.00 - 30,000.00 - 2 000 - 4 000 = EUR 214,000.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0695",
  "qid": "c14v03-05",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 60,000.00 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 60,000.00; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "51,000.00",
    "en": "51,000.00"
   },
   {
    "zh": "57,000.00",
    "en": "57,000.00"
   },
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "55,000.00",
    "en": "55,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：60,000.00 − 3,000.00 − 2 000 − 4 000 = 51,000.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 60,000.00 - 3,000.00 - 2 000 - 4 000 = EUR 51,000.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0696",
  "qid": "c14v03-06",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 60,000.00 欧元；无法证明的利润与一般费用按 12% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 60,000.00; the profit and general expenses cannot be proved and 12% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "46,800.00",
    "en": "46,800.00"
   },
   {
    "zh": "52,800.00",
    "en": "52,800.00"
   },
   {
    "zh": "54,000.00",
    "en": "54,000.00"
   },
   {
    "zh": "50,800.00",
    "en": "50,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：60,000.00 − 7,200.00 − 2 000 − 4 000 = 46,800.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 60,000.00 - 7,200.00 - 2 000 - 4 000 = EUR 46,800.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0697",
  "qid": "c14v03-07",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 180,000.00 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 180,000.00; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "165,000.00",
    "en": "165,000.00"
   },
   {
    "zh": "171,000.00",
    "en": "171,000.00"
   },
   {
    "zh": "174,000.00",
    "en": "174,000.00"
   },
   {
    "zh": "169,000.00",
    "en": "169,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：180,000.00 − 9,000.00 − 2 000 − 4 000 = 165,000.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 180,000.00 - 9,000.00 - 2 000 - 4 000 = EUR 165,000.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0698",
  "qid": "c14v03-08",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 180,000.00 欧元；无法证明的利润与一般费用按 12% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 180,000.00; the profit and general expenses cannot be proved and 12% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "152,400.00",
    "en": "152,400.00"
   },
   {
    "zh": "158,400.00",
    "en": "158,400.00"
   },
   {
    "zh": "174,000.00",
    "en": "174,000.00"
   },
   {
    "zh": "156,400.00",
    "en": "156,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：180,000.00 − 21,600.00 − 2 000 − 4 000 = 152,400.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 180,000.00 - 21,600.00 - 2 000 - 4 000 = EUR 152,400.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0699",
  "qid": "c14v03-09",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 45,000.00 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 45,000.00; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "36,750.00",
    "en": "36,750.00"
   },
   {
    "zh": "42,750.00",
    "en": "42,750.00"
   },
   {
    "zh": "39,000.00",
    "en": "39,000.00"
   },
   {
    "zh": "40,750.00",
    "en": "40,750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：45,000.00 − 2,250.00 − 2 000 − 4 000 = 36,750.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 45,000.00 - 2,250.00 - 2 000 - 4 000 = EUR 36,750.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0700",
  "qid": "c14v03-10",
  "chapter": 14,
  "chapterTitle": "海关完税价格",
  "chapterTitleEn": "Customs Valuation",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "deductive-value",
   "calculation",
   "secondary-method"
  ],
  "source": "variant",
  "stemZh": "倒推价格法：进口货物在欧盟境内按最大总量销售给无关联买方的单价为 45,000.00 欧元；无法证明的利润与一般费用按 12% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。完税价格是多少？",
  "stemEn": "Deductive method: the unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 45,000.00; the profit and general expenses cannot be proved and 12% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value?",
  "options": [
   {
    "zh": "33,600.00",
    "en": "33,600.00"
   },
   {
    "zh": "39,600.00",
    "en": "39,600.00"
   },
   {
    "zh": "39,000.00",
    "en": "39,000.00"
   },
   {
    "zh": "37,600.00",
    "en": "37,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按 Reg 2015/2447 第 142(5) 条，单价要减去（佣金或利润与一般费用）、欧盟境内运输与保险费以及进口关税与其他费用：45,000.00 − 5,400.00 − 2 000 − 4 000 = 33,600.00 欧元。第二个选项漏减运输保险与关税，第三个漏减利润，第四个漏减关税与其他费用。",
  "solutionEn": "Under Art 142(5) of Reg 2015/2447 the unit price is reduced by the commissions or profit and general expenses, transport and insurance within the Union, and import duties and other charges: 45,000.00 - 5,400.00 - 2 000 - 4 000 = EUR 33,600.00. The second option forgets the transport, insurance and duty; the third forgets the profit; the fourth forgets the duty and charges."
 },
 {
  "id": "Q0701",
  "qid": "c15q01",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "来源于中国的钢笔按 TARIC 显示 MFN 从价税率 3%，完税价格 5 000.00 欧元，进口到比利时（21%），无其他进口税费。进口增值税是多少？",
  "stemEn": "A pen of Chinese origin carries an MFN duty of 3% ad valorem in the TARIC, imported into Belgium at a customs value of EUR 5 000.00 (VAT 21%), with no other import charges. What is the import VAT?",
  "options": [
   {
    "zh": "1 081.50 欧元",
    "en": "EUR 1 081.50"
   },
   {
    "zh": "1 050.00 欧元",
    "en": "EUR 1 050.00"
   },
   {
    "zh": "978.50 欧元",
    "en": "EUR 978.50"
   },
   {
    "zh": "1 113.00 欧元",
    "en": "EUR 1 113.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5 000 × 3% = 150.00 欧元；进口增值税税基 = 完税价格 + 关税 = 5 150.00 欧元（增值税指令 Art 76）；进口增值税 = 5 150 × 21% = 1 081.50 欧元。选项 B 忘了把关税计入税基；选项 C 用了 19% 税率；选项 D 把关税重复计算两次；正确答案 = 1 081.50 欧元。",
  "solutionEn": "Duty = 5 000 x 3% = EUR 150.00; the import VAT base = customs value + duty = EUR 5 150.00 (Art 76 VAT Directive); import VAT = 5 150 x 21% = EUR 1 081.50. Option B leaves the duty out of the base; option C uses 19%; option D double-counts the duty; the correct answer is EUR 1 081.50."
 },
 {
  "id": "Q0702",
  "qid": "c15q02",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "preferential-origin",
   "vat-base",
   "calculation",
   "eur1"
  ],
  "source": "chapter",
  "stemZh": "同样的一条进口从越南（欧盟 FTA 伙伴）采购，随附有效 EUR.1，关税 0%；完税价格 5 000.00 欧元，比利时 21%。进口增值税是多少？",
  "stemEn": "The same pen is bought from Vietnam (an EU FTA partner) with a valid EUR.1, duty 0%; customs value EUR 5 000.00, Belgium 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1 050.00 欧元",
    "en": "EUR 1 050.00"
   },
   {
    "zh": "1 081.50 欧元",
    "en": "EUR 1 081.50"
   },
   {
    "zh": "978.50 欧元",
    "en": "EUR 978.50"
   },
   {
    "zh": "1 113.00 欧元",
    "en": "EUR 1 113.00"
   }
  ],
  "answer": 0,
  "solutionZh": "有有效 EUR.1 时关税 = 0.00 欧元，税基就是完税价格 5 000.00 欧元：进口增值税 = 5 000 × 21% = 1 050.00 欧元，比 MFN 税率下每批税少 31.50 欧元（另免缴关税 150.00 欧元）。选项 B 是仍按 MFN 3% 征后的结果；选项 C 用了 19%；选项 D 把一笔已经不存在的关税重复算；正确答案 = 1 050.00 欧元。",
  "solutionEn": "With a valid EUR.1 duty = EUR 0.00 and the base is the customs value EUR 5 000.00: import VAT = 5 000 x 21% = EUR 1 050.00 - EUR 31.50 less VAT than under the MFN rate (and EUR 150.00 of duty saved). Option B keeps the 3% MFN duty; option C uses 19%; option D double-counts a duty that no longer exists; the correct answer is EUR 1 050.00."
 },
 {
  "id": "Q0703",
  "qid": "c15q03",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "low-value",
   "per-line",
   "calculation",
   "official-example"
  ],
  "source": "chapter",
  "stemZh": "这是 Douane NL 的官方算例：一件进口商品计税金额 = 199 + 25 + 10 = 234.00 欧元（1 个产品类别、1 个申报行）；关税 3% = 7.02 欧元；处理费 2.00 欧元；进口增值税 = (234.00 + 7.02 + 2.00) × 21% = 51.03 欧元。消费者合计需付多少（关税 + 处理费 + 增值税）？",
  "stemEn": "This is the official Douane NL worked example: the taxable amount of one imported item = 199 + 25 + 10 = EUR 234.00 (one product category, one declared line); duty 3% = EUR 7.02; handling fee EUR 2.00; import VAT = (234.00 + 7.02 + 2.00) x 21% = EUR 51.03. How much does the consumer pay in total (duty + fee + VAT)?",
  "options": [
   {
    "zh": "60.05 欧元",
    "en": "EUR 60.05"
   },
   {
    "zh": "57.63 欧元",
    "en": "EUR 57.63"
   },
   {
    "zh": "49.14 欧元",
    "en": "EUR 49.14"
   },
   {
    "zh": "51.03 欧元",
    "en": "EUR 51.03"
   }
  ],
  "answer": 0,
  "solutionZh": "总额 = 7.02 + 2.00 + 51.03 = 60.05 欧元；Douane NL 官方算例步骤 1、3 分别算出关税与增值税，处理费（1 个产品类别）计入最终金额。选项 B 是连处理费都漏掉的结果（关税 7.02 + 以不含处理费的 241.02 为税基的增值税 50.61 = 57.63）；选项 C 只算增值税（234 × 21% = 49.14）；选项 D 只报增值税而漏了关税与处理费。",
  "solutionEn": "Total = 7.02 + 2.00 + 51.03 = EUR 60.05; steps 1 and 3 of the official Douane NL example give the duty and the VAT, and the handling fee (one product category) is added at the end. Option B omits the fee entirely (duty 7.02 + VAT 50.61 computed on the fee-free base of 241.02 = EUR 57.63); option C is VAT alone (234 x 21% = EUR 49.14); option D reports the VAT and forgets duty and fee."
 },
 {
  "id": "Q0704",
  "qid": "c15q04",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation",
   "estonia"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚 2026 年 7 月 1 日 tollireform 官方算例（EMTA）：一件衬衫货价 10 欧元 + 运输费 2 欧元，适用每行 3.00 欧元的低值关税；增值税按 (10 + 2 + 3) × 24% 计。这件衬衫的进口增值税是多少？",
  "stemEn": "From the EMTA worked example of the 1 July 2026 tollireform: one shirt at goods 10 + transport 2, with a flat 3.00 duty per line; VAT = (10 + 2 + 3) x 24%. What is the import VAT on the shirt?",
  "options": [
   {
    "zh": "3.60 欧元",
    "en": "EUR 3.60"
   },
   {
    "zh": "2.88 欧元",
    "en": "EUR 2.88"
   },
   {
    "zh": "2.40 欧元",
    "en": "EUR 2.40"
   },
   {
    "zh": "3.12 欧元",
    "en": "EUR 3.12"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 3.00 欧元计入增值税税基：VAT = (10 + 2 + 3) × 24% = 3.60 欧元。选项 B 忘记把关税算进税基（12 × 24% = 2.88）；选项 C 只按货价计（10 × 24% = 2.40）；选项 D 还忘了 2.00 欧元运输费（13 × 24% = 3.12）。EMTA 原话：同一货物分多行申报的，按行分别计税。",
  "solutionEn": "The 3.00 duty enters the VAT base: VAT = (10 + 2 + 3) x 24% = EUR 3.60. Option B forgets the duty in the base (12 x 24% = EUR 2.88); option C uses the goods price only (10 x 24% = EUR 2.40); option D also forgets the 2.00 of transport (13 x 24% = EUR 3.12). EMTA's own line: goods declared on several lines are taxed line by line."
 },
 {
  "id": "Q0705",
  "qid": "c15q05",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "low-value",
   "per-line",
   "calculation",
   "estonia"
  ],
  "source": "chapter",
  "stemZh": "同一天，为同一消费者进口三件不同商品（EMTA 官方算例单价）：衬衫 10 欧元、T 恤 5 欧元、牛仔 20 欧元，均各 + 2.00 欧元运输费与每行 3.00 欧元的低值关税，增值税分别按 (货价 + 2 + 3) × 24% 计。这票快件的关税与增值税**合计**是多少？",
  "stemEn": "The same day, three different goods are imported for one consumer (the EMTA unit prices): shirt 10, T-shirt 5, jeans 20, each with + 2.00 transport and a flat 3.00 duty per line, VAT on each at (goods + 2 + 3) x 24%. What are the total duty and import VAT of the shipment?",
  "options": [
   {
    "zh": "21.00 欧元",
    "en": "EUR 21.00"
   },
   {
    "zh": "18.84 欧元",
    "en": "EUR 18.84"
   },
   {
    "zh": "9.84 欧元",
    "en": "EUR 9.84"
   },
   {
    "zh": "9.00 欧元",
    "en": "EUR 9.00"
   }
  ],
  "answer": 0,
  "solutionZh": "按行算：VAT 衬衫 = 15 × 24% = 3.60、T 恤 = 10 × 24% = 2.40、牛仔 = 25 × 24% = 6.00 → 增值税合计 = 12.00 欧元；关税 = 3.00 × 3 = 9.00 欧元；总付 = 9.00 + 12.00 = **21.00 欧元** = EMTA 官方算例。选项 B 是关税漏出税基的总额（9.00 + 9.84 = 18.84）；选项 C 只算增值税（9.84）；选项 D 只算关税。",
  "solutionEn": "Line by line: shirt VAT = 15 x 24% = 3.60, T-shirt = 10 x 24% = 2.40, jeans = 25 x 24% = 6.00 → VAT 12.00; duty = 3.00 x 3 = EUR 9.00; total = 9.00 + 12.00 = **EUR 21.00**, exactly the EMTA worked example. Option B leaves the duty out of the VAT base (9.00 + 9.84 = 18.84); option C is VAT alone; option D is duty alone."
 },
 {
  "id": "Q0706",
  "qid": "c15q06",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "origin-error",
   "recovery",
   "penalty",
   "case"
  ],
  "source": "chapter",
  "stemZh": "比利时进口商按「越南原产、MFN 0%」申报一批成本 20 000.00 欧元的货物；海关查明仅完成了螺丝拧紧与包装，真正的原产地是中国（MFN 4%）。比利时 21%。追征的关税与增值税差额各是多少？",
  "stemEn": "A Belgian importer declared goods worth EUR 20 000.00 as 'Vietnamese origin, MFN 0%'; customs establish that only screwing and packing were done, so the real origin is China (MFN 4%). Belgium 21%. What duty and VAT difference will be recovered?",
  "options": [
   {
    "zh": "关税 800.00 欧元，增值税 168.00 欧元",
    "en": "Duty EUR 800.00, VAT EUR 168.00"
   },
   {
    "zh": "关税 0.00 欧元，增值税 0.00 欧元",
    "en": "Duty EUR 0.00, VAT EUR 0.00"
   },
   {
    "zh": "关税 800.00 欧元，增值税 0.00 欧元",
    "en": "Duty EUR 800.00, VAT EUR 0.00"
   },
   {
    "zh": "关税 2 000.00 欧元，增值税 420.00 欧元",
    "en": "Duty EUR 2 000.00, VAT EUR 420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "并入中国原产：关税 = 20 000 × 4% = 800.00 欧元（从 0% 追回）；增值税税基从 20 000 升到 20 800，差额 = 800 × 21% = 168.00 欧元。追征总款 = 968.00 欧元，另加利息、可能的罚款与扣押风险（UCC Art 30 框架内）。选项 B 相信出口商声明；选项 C 忘了关税计入增值税税基；选项 D 用了假想的 10% 税率；正确答案 = 关税 800.00 欧元 + 增值税 168.00 欧元。",
  "solutionEn": "Chinese origin: duty = 20 000 x 4% = EUR 800.00 (recovered from 0%); the VAT base grows from 20 000 to 20 800 and the shortfall = 800 x 21% = EUR 168.00. Total recovered = EUR 968.00, plus interest, possible fines and seizure risk (UCC Art 30 framework). Option B believes the exporter's claim; option C forgets duty enters the VAT base; option D invents a 10% rate; the correct answer is duty EUR 800.00 plus VAT EUR 168.00."
 },
 {
  "id": "Q0707",
  "qid": "c15q07",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "preferential-origin",
   "eur1",
   "proof",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "进口商凭一条失效的 EUR.1 申报一批越南皮鞋 FTA 0%；海关认定该证书不适用于本批重要货物；MFN 8%，完税价格 8 000.00 欧元。申报时应缴的关税是多少？（增值税不计入本题）",
  "stemEn": "An importer claimed the FTA 0% rate on Vietnamese leather shoes with an invalid EUR.1; customs rule that the certificate does not cover these goods. MFN 8%, customs value EUR 8 000.00. What duty is payable at declaration? (Import VAT not considered)",
  "options": [
   {
    "zh": "640.00 欧元",
    "en": "EUR 640.00"
   },
   {
    "zh": "0.00 欧元",
    "en": "EUR 0.00"
   },
   {
    "zh": "560.00 欧元",
    "en": "EUR 560.00"
   },
   {
    "zh": "800.00 欧元",
    "en": "EUR 800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "无有效原产地证明 = 无优惠税率：关税 = 8 000 × 8% = **640.00 欧元**。证书失效不使货物失去原产资格，但税率**在申报时**必须凭有效证明主张；考试答案一律按「无证明则 MFN」处理。选项 B 相信 FTA 关系自动适用 0%；选项 C 用了 7%；选项 D 用了 10%；正确答案 = 640.00 欧元。",
  "solutionEn": "No valid proof = no preferential rate: duty = 8 000 x 8% = **EUR 640.00**. The invalid certificate does not erase the origin, but the rate had to be claimed at declaration with valid evidence; the exam answer is always 'no proof, then MFN'. Option B assumes the FTA applies by itself; option C uses 7%; option D uses 10%; the correct answer is EUR 640.00."
 },
 {
  "id": "Q0708",
  "qid": "c15q08",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment",
   "calculation",
   "eur1"
  ],
  "source": "chapter",
  "stemZh": "一张申报单两行：行 1 越南皮鞋 5 600.00 欧元，附有效 EUR.1（0%）；行 2 中国运动鞋 2 400.00 欧元，无优惠资格，MFN 6.5%。关税合计是多少？（增值税不计入本题）",
  "stemEn": "One declaration, two lines: line 1 Vietnamese leather shoes EUR 5 600.00 with a valid EUR.1 (0%); line 2 Chinese sneakers EUR 2 400.00 without preferential eligibility, MFN 6.5%. What is the total duty? (Import VAT not considered)",
  "options": [
   {
    "zh": "156.00 欧元",
    "en": "EUR 156.00"
   },
   {
    "zh": "0.00 欧元",
    "en": "EUR 0.00"
   },
   {
    "zh": "520.00 欧元",
    "en": "EUR 520.00"
   },
   {
    "zh": "364.00 欧元",
    "en": "EUR 364.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 5 600 × 0% = 0.00 欧元；行 2 = 2 400 × 6.5% = **156.00 欧元**。选项 B 认为单凭一份 EUR.1 就让整票跳过 MFN 税率 —— **错误**；优惠只对 EUR.1 覆盖的那一行适用。选项 C 把全票按 6.5% 征（5 600 + 2 400 = 8 000 × 6.5% = 520）；选项 D 把行 1 也按 6.5% 征（5 600 × 6.5%）。",
  "solutionEn": "Line by line: line 1 = 5 600 x 0% = EUR 0.00; line 2 = 2 400 x 6.5% = **EUR 156.00**. Option B thinks one EUR.1 lifts the whole consignment over the MFN rate - **wrong**; the preference covers only the line the EUR.1 covers. Option C taxes everything at 6.5% ((5 600 + 2 400) x 6.5% = 520); option D taxes line 1 at 6.5% too."
 },
 {
  "id": "Q0709",
  "qid": "c15q09",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "us-origin",
   "reg-2026-1455",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一件 US 品牌、US 设计的笔记本电脑在中国制造和整机组装、从中国发货至德国：完税价格 12 000.00 欧元，MFN 4%。原产地与关税如何判定？",
  "stemEn": "A US-branded, US-designed laptop is manufactured and fully assembled in China and shipped from China to Germany: customs value EUR 12 000.00, MFN 4%. What decides the origin and the duty?",
  "options": [
   {
    "zh": "原产地为中国：美国品牌与设计不改变 Art 60 UCC 的实质加工判定（最后改变基本特征的加工发生在中国）；Reg (EU) 2026/1455 不适用 → 关税 = 12 000 × 4% = 480.00 欧元",
    "en": "Chinese origin: the US brand and design do not change the Art 60 UCC substantial-processing test (the last essential-character processing happens in China); Reg (EU) 2026/1455 does not apply → duty = 12 000 x 4% = EUR 480.00"
   },
   {
    "zh": "按 Reg (EU) 2026/1455 以美国优惠税率申报：关税 0.00 欧元",
    "en": "Declares the US preferential rate under Reg (EU) 2026/1455: duty EUR 0.00"
   },
   {
    "zh": "原产地必须按发票所载「原产地：美国」确定；关税 240.00 欧元",
    "en": "Origin must follow the invoice 'origin: USA': duty EUR 240.00"
   },
   {
    "zh": "原产地中国，凭惯常欧盟出口商声明按 4.5% 征：关税 540.00 欧元",
    "en": "Chinese origin, taxed at 4.5% per a customary EU-exporter declaration: duty EUR 540.00"
   }
  ],
  "answer": 0,
  "solutionZh": "原产地的最后一步实质的、经济上可辨明的加工发生在中国，品牌与设计不改变 Art 60 判定；Reg (EU) 2026/1455（2026-07-01 起，经 Douane NL 查证）只适用于满足欧盟非优惠原产地规则的**美国原产**货物，这些货物不是 → 关税 = 12 000 × 4% = **480.00 欧元**。选项 B 把品牌当原产地；选项 C 信发票；选项 D 凭空引用一个不同的税率。",
  "solutionEn": "The last substantial, economically-justified processing happens in China, and brand or design do not change the Art 60 result; Reg (EU) 2026/1455 (in force from 1 July 2026, verified via Douane NL) covers goods **of US origin** under the EU non-preferential origin rules, which these are not → duty = 12 000 x 4% = **EUR 480.00**. Option B equates brand with origin; option C believes the invoice; option D invents another rate."
 },
 {
  "id": "Q0710",
  "qid": "c15q10",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "insufficient-working",
   "origin",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一位越南供应商把中国产的零件拧上螺丝并贴牌包装，然后向比利时申报为「越南原产」（原产主张写在发票上）。按 UCC 判定，这一工序足以授予越南原产吗？",
  "stemEn": "A Vietnamese supplier screws Chinese-made parts together and applies its own labels, then declares the goods as Vietnamese-origin on the invoice. Under the UCC, does this working confer Vietnamese origin?",
  "options": [
   {
    "zh": "不足以授予：螺丝拧紧、贴标与包装属于不足加工（insufficient working），货物仍为中国原产",
    "en": "It does not confer origin: screwing, labelling and packing are insufficient working, so the goods remain of Chinese origin"
   },
   {
    "zh": "足以授予：只要加工发生在越南即可",
    "en": "It confers origin: any working performed in Vietnam is enough"
   },
   {
    "zh": "足以授予：因为发票已经声明了原产地",
    "en": "It confers origin: the invoice has already declared one"
   },
   {
    "zh": "不确定：取决于运输路线",
    "en": "Undetermined: it depends on the transport route"
   }
  ],
  "answer": 0,
  "solutionZh": "非优惠原产地规则（见第 1.4 节）问的是**最后**的**实质性**、**经济上可辨明**的加工；螺丝拧紧、贴标与包装不赋予货物新的基本特征，属于**不足加工** → 原产地保持中国，越南原产主张错误，海关按 MFN 征。选项 B 把「在越南加工过」当作充分条件；选项 C 把发票声明当判定依据；选项 D 引入运输路线，与规则无关。",
  "solutionEn": "The non-preferential origin rule (see section 1.4) asks for the **last substantial, economically-justified** processing; screwing, labelling and packing add no new essential character and are **insufficient working** → the goods remain of Chinese origin, the Vietnam claim is wrong, and the MFN rate applies. Option B treats any working in Vietnam as sufficient; option C believes the invoice; option D invents a routing test."
 },
 {
  "id": "Q0711",
  "qid": "c15q11",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "essential-character",
   "classification",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "以下哪一项说法与规则 3(b) 一致？",
  "stemEn": "Which statement matches Rule 3(b)?",
  "options": [
   {
    "zh": "混合物/成套货物按赋予其**基本特征**的那一成分归类：判据是外观、性质或用途，而非单纯的数量或金额",
    "en": "Mixtures and sets go to the component giving the **essential character**: the test is nature, appearance or use, not mere quantity or value"
   },
   {
    "zh": "数量或金额最大的成分自动决定归类",
    "en": "The component with the largest quantity or value determines the classification automatically"
   },
   {
    "zh": "IRO 第 1 条要求把整套货物按价值最高的成分归入",
    "en": "Rule 1 requires sets to be classified by the highest-value component"
   },
   {
    "zh": "规则 3(a) 说在几个都能用的税号中，应选排在后面（数字更大）的税号",
    "en": "Rule 3(a) says that among equally open headings the one that comes later (higher number) wins"
   }
  ],
  "answer": 0,
  "solutionZh": "规则 3(b) 说：无法按规则 3(a) 定归类时，**决定它们基本特征的那个税号**适用。基本特征是**定性**判断（外观、性质、用途），重量、体积或金额可能作为对联用证据，但**不是**唯一的决定因素。选项 B 夸大比例的作用；选项 C 把整套货物交给规则 1；选项 D 与规则 3(c) 的**最后**位置相反——规则 3(c) 说在仍有歧义时**数字顺序靠后**归。",
  "solutionEn": "Rule 3(b) says: where rule 3(a) does not fix it, the classification goes to the heading that materialises the **essential character**. The essential character is a **qualitative** test (nature, appearance, use); weight, volume or value may help identify it but is not the only decider. Option B overplays proportion; option C pushes sets into rule 1; option D reverses rule 3(c) - which applies where the ambiguity remains, taking the **last** heading in numerical order."
 },
 {
  "id": "Q0712",
  "qid": "c15q12",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "bti",
   "ebti",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一件货物完税价格 12 000.00 欧元。进口商查到一个现行 EBTI 记录（BTI）显示该税号的关税为 4.5%，而他凭经验按 6% 记账。比利时 21%。按 BTI 应缴的关税与进口增值税各是多少？",
  "stemEn": "Goods with a customs value of EUR 12 000.00; the importer finds a current EBTI record (BTI) showing 4.5% for this code, while his bookkeeping uses 6%. Belgium 21%. What duty and import VAT are payable if the BTI is followed?",
  "options": [
   {
    "zh": "540.00 / 2 633.40",
    "en": "540.00 / 2 633.40"
   },
   {
    "zh": "720.00 / 2 694.00",
    "en": "720.00 / 2 694.00"
   },
   {
    "zh": "360.00 / 2 316.00",
    "en": "360.00 / 2 316.00"
   },
   {
    "zh": "600.00 / 2 646.00",
    "en": "600.00 / 2 646.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 12 000 × 4.5% = 540.00 欧元；增值税税基 = 12 000 + 540 = 12 540.00 欧元；进口增值税 = 12 540 × 21% = 2 633.40 欧元。EBTI 数据库是免费的，BTI 期限为**3 年**，对整个欧盟内适用。选项 B 是凭经验用 6% 的结果；选项 C 凭空用 3%；选项 D 用了 5%；正确答案 = 关税 540.00 欧元、进口增值税 2 633.40 欧元。",
  "solutionEn": "Duty = 12 000 x 4.5% = EUR 540.00; the VAT base = 12 000 + 540 = EUR 12 540.00; import VAT = 12 540 x 21% = EUR 2 633.40. The EBTI database is free, the BTI lasts three years and binds EU-wide. Option B is the 6% assumption; option C invents 3%; option D uses 5%; the correct answer is duty EUR 540.00 and import VAT EUR 2 633.40."
 },
 {
  "id": "Q0713",
  "qid": "c15q13",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "proof",
   "preferential-origin",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "从摩洛哥（与欧盟有 FTA 的伙伴国）进口的一批沙发床：完税价格 15 000.00 欧元，原产资格满足，但进口申报时未随附任何原产地证明；MFN 5%，法国 20%。申报时应缴的关税与进口增值税各是多少？",
  "stemEn": "Sofa beds from Morocco (an EU FTA partner): customs value EUR 15 000.00, originating qualification fulfilled, but no origin proof travels with the import declaration; MFN 5%, France 20%. What duty and import VAT must be paid at declaration?",
  "options": [
   {
    "zh": "关税 750.00 欧元，进口增值税 3 150.00 欧元",
    "en": "Duty EUR 750.00, import VAT EUR 3 150.00"
   },
   {
    "zh": "关税 0.00 欧元，进口增值税 3 000.00 欧元",
    "en": "Duty EUR 0.00, import VAT EUR 3 000.00"
   },
   {
    "zh": "关税 750.00 欧元，进口增值税 3 000.00 欧元",
    "en": "Duty EUR 750.00, import VAT EUR 3 000.00"
   },
   {
    "zh": "关税 600.00 欧元，进口增值税 3 120.00 欧元",
    "en": "Duty EUR 600.00, import VAT EUR 3 120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "没有申报时随附的有效证明 → 海关按 MFN 征：关税 = 15 000 × 5% = **750.00 欧元**；增值税税基 = 15 000 + 750 = 15 750.00 欧元；进口增值税 = 15 750 × 20% = **3 150.00 欧元**。补证通常只能通过更正申述在有限的追溯窗口内申请；考试答案一律按「申报时无证明则 MFN」。选项 B 假设税率自动适用；选项 C 忘了关税计入增值税税基；选项 D 用了 4% 税率；正确答案 = 关税 750.00 欧元、进口增值税 3 150.00 欧元。",
  "solutionEn": "No valid proof presented at declaration → customs apply the MFN rate: duty = 15 000 x 5% = **EUR 750.00**; VAT base = 15 000 + 750 = EUR 15 750.00; import VAT = 15 750 x 20% = **EUR 3 150.00**. Retroactive proof is possible only within narrow limits (typically through a post-clearance claim); the exam answer is 'no proof at declaration, then MFN'. Option B assumes the rate applies by itself; option C leaves the duty out of the VAT base; option D uses 4%; the correct answer is duty EUR 750.00 and import VAT EUR 3 150.00."
 },
 {
  "id": "Q0714",
  "qid": "c15q14",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "cumulation",
   "origin-rule",
   "case"
  ],
  "source": "chapter",
  "stemZh": "一家进口商按一个示例产品规则测试一批面料（费率为本例假想）：完税价格 40 000.00 欧元，由 30 000 欧元 EU 原产纱（关税累计层）+ 10 000 欧元非原产纱组成；该税号下示例规则规定非原产材料按价值计不得超过 25%。原产地与关税如何判定？",
  "stemEn": "An importer tests a consignment of fabric against an illustrative product rule (rates are hypothetical here): customs value EUR 40 000.00, made of EUR 30 000 of EU-originating yarn (within the cumulation zone) plus EUR 10 000 of non-originating yarn; the illustrative rule for this code allows at most 25% non-originating material by value. What origin and duty result?",
  "options": [
   {
    "zh": "原产地：FTA 原产（25% ≤ 25%）；关税 0.00 欧元，进口增值税 8 400.00 欧元",
    "en": "Originating under the FTA (25% ≤ 25%); duty EUR 0.00, import VAT EUR 8 400.00"
   },
   {
    "zh": "非原产；关税 2 000.00 欧元，进口增值税 8 820.00 欧元",
    "en": "Not originating; duty EUR 2 000.00, import VAT EUR 8 820.00"
   },
   {
    "zh": "原产地：通过；关税 0.00 欧元，进口增值税 8 820.00 欧元",
    "en": "Originating; duty EUR 0.00, import VAT EUR 8 820.00"
   },
   {
    "zh": "关税 2 000.00 欧元，进口增值税 8 400.00 欧元（不算增值税差异）",
    "en": "Duty EUR 2 000.00, import VAT EUR 8 400.00 (ignoring the VAT-effect difference)"
   }
  ],
  "answer": 0,
  "solutionZh": "非原产材料 = 10 000/40 000 = **25.00%** ≤ 25% → 通过该产品的示例规则 → 优惠原产地资格成立；关税 = 40 000 × 0% = **0.00 欧元**；进口增值税税基 = 完税价格 40 000 + 关税 0 = **40 000** → 增值税 = 40 000 × 21% = **8 400.00 欧元**（比利时）。若这一比例超过 25%，则按 MFN 5% 应缴关税（= 2 000.00 欧元），且增值税税基因关税增加而变成 42 000（= 增值税 8 820.00 欧元）。",
  "solutionEn": "Non-originating material = 10 000/40 000 = **25.00%** ≤ 25% → the illustrative product rule is met → preferential origin; duty = 40 000 x 0% = **EUR 0.00**; VAT base = customs value 40 000 + duty 0 = **40 000** → VAT = 40 000 x 21% = **EUR 8 400.00** (Belgium). Pushing that share above 25% would flip the flat rate to MFN 5% (duty = 2 000.00), and the VAT base would rise with the duty (VAT = 8 820.00)."
 },
 {
  "id": "Q0715",
  "qid": "c15q15",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "anti-dumping",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一批进自某国的纽扣电池（示例费率）：完税价格 4 000.00 欧元；MFN 4%；另适用一例从价反倾销税 3%（Mercer 注：假想数值）。比利时 21%。关税与进口增值税各是多少？",
  "stemEn": "Button batteries imported from a country (illustrative rates): customs value EUR 4 000.00; MFN 4%; plus an illustrative ad valorem anti-dumping duty of 3%. Belgium 21%. What duty and import VAT are due?",
  "options": [
   {
    "zh": "关税 280.00 欧元，进口增值税 898.80 欧元",
    "en": "Duty EUR 280.00, import VAT EUR 898.80"
   },
   {
    "zh": "关税 160.00 欧元，进口增值税 873.60 欧元",
    "en": "Duty EUR 160.00, import VAT EUR 873.60"
   },
   {
    "zh": "关税 120.00 欧元，进口增值税 865.20 欧元",
    "en": "Duty EUR 120.00, import VAT EUR 865.20"
   },
   {
    "zh": "关税 280.00 欧元，进口增值税 819.00 欧元",
    "en": "Duty EUR 280.00, import VAT EUR 819.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税与反倾销税都是进口时应缴的税：关税 = 160.00（4%）+ 反倾销税 = 120.00（3%）→ 总关税 = **280.00 欧元**；增值税税基 = 4 000 + 280 = 4 280.00 欧元；进口增值税 = 4 280 × 21% = **898.80 欧元**（示例费率，非真实 TARIC 费率）。选项 B 忘了反倾销税；选项 C 忘了 MFN；选项 D 用了 19% 税率；正确答案 = 关税 280.00 欧元、进口增值税 898.80 欧元。",
  "solutionEn": "Duty and anti-dumping duty are both payable at import: duty = 160.00 (4%) + anti-dumping = 120.00 (3%) → total = **EUR 280.00**; VAT base = 4 000 + 280 = EUR 4 280.00; import VAT = 4 280 x 21% = **EUR 898.80** (illustrative rates, not real TARIC rates). Option B forgets the anti-dumping duty; option C forgets the MFN duty; option D uses 19%; the correct answer is duty EUR 280.00 and import VAT EUR 898.80."
 },
 {
  "id": "Q0716",
  "qid": "c15q16",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "per-line",
   "mixed-consignment",
   "vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "同一张申报单两行：行 1 摩洛哥原产（协定国）、有效 EUR.1 的皮包 4 800.00 欧元（0%）；行 2 中国原产的皮带 3 200.00 欧元，MFN 4%。进口到西班牙（21% IVA）。关税合计与进口 IVA 各是多少？",
  "stemEn": "One declaration, two lines: line 1 leather bags of Moroccan (agreement-partner) origin with a valid EUR.1, EUR 4 800.00 at 0%; line 2 Chinese belts, EUR 3 200.00, MFN 4%. Imported into Spain (21% IVA). What are the total duty and the import IVA?",
  "options": [
   {
    "zh": "关税 128.00 欧元，IVA 1 706.88 欧元",
    "en": "Duty EUR 128.00, IVA EUR 1 706.88"
   },
   {
    "zh": "关税 0.00 欧元，IVA 1 680.00 欧元",
    "en": "Duty EUR 0.00, IVA EUR 1 680.00"
   },
   {
    "zh": "关税 320.00 欧元，IVA 1 747.20 欧元",
    "en": "Duty EUR 320.00, IVA EUR 1 747.20"
   },
   {
    "zh": "关税 128.00 欧元，IVA 812.80 欧元（把 IVA 按减税的 10% 计）",
    "en": "Duty EUR 128.00, IVA EUR 812.80 (IVA computed at the reduced 10%)"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行：行 1 = 4 800 × 0% = 0.00；行 2 = 3 200 × 4% = **128.00 欧元**；合计 128.00 欧元。增值税税基 = 完税价格 8 000 + 关税 128 = 8 128.00 欧元；IVA（西班牙 21%）= 8 128 × 21% = **1 706.88 欧元**。选项 B 忘了行 2 的 MFN；选项 C 没按行算而把全单都按 4% 征；选项 D 用了西班牙减税率 10%。",
  "solutionEn": "Duty line by line: line 1 = 4 800 x 0% = 0.00; line 2 = 3 200 x 4% = **EUR 128.00**; total 128.00. VAT base = customs value 8 000 + duty 128 = EUR 8 128.00; IVA (Spain 21%) = 8 128 x 21% = **EUR 1 706.88**. Option B forgets the MFN on line 2; option C taxes the whole consignment at 4% without splitting lines; option D uses the Spanish reduced 10% rate."
 },
 {
  "id": "Q0717",
  "qid": "c15q17",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "estonia"
  ],
  "source": "chapter",
  "stemZh": "一位爱沙尼亚消费者网购四件商品（四个不同类别 = 四个申报行），每件货价 10 欧元 + 运输费 2 欧元、每行 3.00 欧元低值关税；增值税 = (10 + 2 + 3) × 24% = 3.60 欧元/行。四个申报行**合计**的税费是多少？",
  "stemEn": "An Estonian consumer orders four goods (four different categories = four declared lines), each at goods 10 + transport 2 with a flat 3.00 duty per line; VAT = (10 + 2 + 3) x 24% = 3.60 per line. How much is the total of the four declared lines?",
  "options": [
   {
    "zh": "26.40 欧元",
    "en": "EUR 26.40"
   },
   {
    "zh": "12.00 欧元",
    "en": "EUR 12.00"
   },
   {
    "zh": "14.40 欧元",
    "en": "EUR 14.40"
   },
   {
    "zh": "11.52 欧元",
    "en": "EUR 11.52"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3.00 × 4 行 = **12.00 欧元**；增值税 = 3.60 × 4 = **14.40 欧元**；总付 = 12.00 + 14.40 = **26.40 欧元**。每行单独计税（EMTA 原话警告）。选项 B 只算关税；选项 C 只算增值税；选项 D 忘了关税计入税基（= 11.52）。",
  "solutionEn": "Duty = 3.00 x 4 lines = **EUR 12.00**; VAT = 3.60 x 4 = **EUR 14.40**; total = 12.00 + 14.40 = **EUR 26.40**. Lines are taxed separately (the EMTA warning). Option B is duty alone; option C is VAT alone; option D forgets the duty in the VAT base (11.52)."
 },
 {
  "id": "Q0718",
  "qid": "c15q18",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "preferential-origin",
   "eust",
   "germany",
   "case"
  ],
  "source": "chapter",
  "stemZh": "德国进口商为一批假想税号下的申报「优惠」认定了 0% FTA 税率，但申报时未附任何原产地证明，海关按 MFN 征：完税价格 9 000.00 欧元，MFN 5.5%。德国 EUSt 19%。按 MFN 征的关税与 EUSt 各是多少？若后来补上有效证明并按 0% 重新结算，则关税与 EUSt 应分别是多少？",
  "stemEn": "A German importer for a declared code qualifies for a 'preferential' 0% FTA rate but does not attach any origin proof at declaration, so customs apply the MFN rate: customs value EUR 9 000.00, MFN 5.5%. Germany EUSt 19%. What are the MFN duty and EUSt? And what would the duty and the EUSt be if a valid proof is filed afterwards and the transaction is settled at 0%?",
  "options": [
   {
    "zh": "按 MFN：关税 495.00 欧元，EUSt 1 804.05 欧元；补证后关税 0.00，EUSt 1 710.00 欧元",
    "en": "MFN: duty EUR 495.00, EUSt EUR 1 804.05; afterwards: duty EUR 0.00, EUSt EUR 1 710.00"
   },
   {
    "zh": "按 MFN：关税 495.00 欧元，EUSt 1 710.00 欧元；补证后关税 495.00",
    "en": "MFN: duty EUR 495.00, EUSt EUR 1 710.00; afterwards duty EUR 495.00"
   },
   {
    "zh": "按 MFN：关税 0.00 欧元，EUSt 1 710.00 欧元；补证后也 0.00",
    "en": "MFN: duty EUR 0.00, EUSt EUR 1 710.00; afterwards also 0.00"
   },
   {
    "zh": "按 MFN：关税 675.00 欧元，EUSt 1 838.25 欧元；补证后关税 180.00",
    "en": "MFN: duty EUR 675.00, EUSt EUR 1 838.25; afterwards duty EUR 180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "无证明 → MFN：关税 = 9 000 × 5.5% = **495.00 欧元**；EUSt 税基 = 9 000 + 495 = 9 495.00 欧元；EUSt = 9 495 × 19% = **1 804.05 欧元**。补上有效证明并按 0% 重新结算 → 关税 = **0.00 欧元**；EUSt 税基 = 9 000 欧元；EUSt = **1 710.00 欧元**（原先以 MFN 为基础，现在下降 94.05 欧元）。选项 B、C 忘了 EUSt 税基随关税变动；选项 D 用了不存在的 7.5% 税率；正确答案 = MFN 下关税 495.00 欧元、EUSt 1 804.05 欧元；补证后为 0.00 欧元与 1 710.00 欧元。",
  "solutionEn": "No proof → MFN: duty = 9 000 x 5.5% = **EUR 495.00**; EUSt base = 9 000 + 495 = EUR 9 495.00; EUSt = 9 495 x 19% = **EUR 1 804.05**. With a valid proof filed afterwards and settled at 0% → duty = **EUR 0.00**; EUSt base = EUR 9 000.00; EUSt = **EUR 1 710.00** (a drop of EUR 94.05). Options B and C leave the EUSt base untouched by the duty; option D invents a 7.5% rate; the correct answer is duty EUR 495.00 and EUSt EUR 1 804.05 under MFN, then EUR 0.00 and EUR 1 710.00 once the proof is filed."
 },
 {
  "id": "Q0719",
  "qid": "c15q19",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "ebti",
   "bti",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "关于欧盟现行约束性税则归类决定的汇总查询（EBTI），哪项说法与之相符？",
  "stemEn": "Which statement matches the EU's central register of current binding tariff classification decisions (EBTI)?",
  "options": [
   {
    "zh": "EBTI 是免费、可公开查询的电子数据库，收录各成员国的现行约束性税则归类决定（BTI），可按 8 位 CN 税号、公司、规则等关键字检索",
    "en": "EBTI is free and publicly searchable, holds the current BTIs of every Member State and can be searched by 8-digit CN code, company or rule"
   },
   {
    "zh": "只能按上一章的纸张清单接入，目 DBA 出现以前纸质 BTI 表仍为真源",
    "en": "Only the paper register of the previous chapter is available; the paper BTI list is still the real source before the DBA"
   },
   {
    "zh": "EBTI 只为出口商可用，进口商不可查",
    "en": "EBTI is only for exporters; importers cannot look things up"
   },
   {
    "zh": "EBTI 数据库里每条 BTI 都要求付费才能查询",
    "en": "Each BTI in the database requires a paid look-up"
   }
  ],
  "answer": 0,
  "solutionZh": "EBTI 是**免费、可公开查询**的 EU 统一电子数据库，收录整套现行 BTI，可按 8 位 CN 与公司名等关键字检索；它取消到期后才让纸质清单退役。选项 B 与现实相反；选项 C 把 BTI 申请做成付费查询（申请本身才能付费）；选项 D 使用错误。",
  "solutionEn": "EBTI is a **free, publicly searchable** EU-wide electronic register holding all current BTIs, searchable by 8-digit CN code, company name or rule; the paper register retired once EBTI went live. Option B is the reverse of the facts; option C invents a paid look-up (the application itself is what costs money, not the register); option D is imaginary."
 },
 {
  "id": "Q0720",
  "qid": "c15q20",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "proof",
   "preferential-origin",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "关于优惠税率的取得，哪一个是唯一的正确说法？",
  "stemEn": "Which is the single correct statement about obtaining a preferential rate?",
  "options": [
   {
    "zh": "优惠税率在申报时必须凭有效的优惠原产地证明（如 EUR.1、发票声明、原产地声明）主张；未随附证明的，海关按 MFN 征收",
    "en": "The preferential rate must be claimed at declaration with a valid preferential origin proof (EUR.1, invoice declaration, origin declaration); without one, customs apply the MFN rate"
   },
   {
    "zh": "只要货物的原产地写着优惠国家的税号，海关自动适用 0%",
    "en": "The customs automatically apply 0% by reading the preferential country off the code"
   },
   {
    "zh": "优惠税率与证明无关，只要货物的原产资格存在（在事实上），海关就必须给予税率",
    "en": "The rate ignores the proof: the moment the goods qualify in fact, the rate is due"
   },
   {
    "zh": "凭出口商的一句口头声明即可取得 0%",
    "en": "An oral declaration by the exporter is enough to obtain 0%"
   }
  ],
  "answer": 0,
  "solutionZh": "优惠税率**必须在申报时**凭**有效证明**主张；证明不是可选，更不是自动（选项 B、C）；口头声明不是原产声明（选项 D）。补正证据通常用更正申述在有限的追溯窗口内处理；考试答案一律按「申报时无证明则 MFN」。",
  "solutionEn": "The preferential rate **must be claimed at declaration** with a **valid proof**; the proof is not optional and not automatic (options B and C); an oral statement is not an origin declaration (option D). Retroactive evidence is handled only through a post-clearance claim within narrow limits; the exam answer is 'no proof at declaration, then MFN'."
 },
 {
  "id": "Q0721",
  "qid": "c15v01-01",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 6,000.00 欧元，从价税率 3.0%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 6,000.00, ad valorem duty 3.0% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,297.80",
    "en": "1,297.80"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "1,335.60",
    "en": "1,335.60"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 6,000.00 × 3.0% = 180.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (6,000.00 + 180.00) × 21% = 1,297.80 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 6,000.00 x 3.0% = EUR 180.00; the import VAT = (customs value + duty) x 21% = (6,000.00 + 180.00) x 21% = EUR 1,297.80. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0722",
  "qid": "c15v01-02",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 6,000.00 欧元，从价税率 6.5%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 6,000.00, ad valorem duty 6.5% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,341.90",
    "en": "1,341.90"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "1,423.80",
    "en": "1,423.80"
   },
   {
    "zh": "390.00",
    "en": "390.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 6,000.00 × 6.5% = 390.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (6,000.00 + 390.00) × 21% = 1,341.90 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 6,000.00 x 6.5% = EUR 390.00; the import VAT = (customs value + duty) x 21% = (6,000.00 + 390.00) x 21% = EUR 1,341.90. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0723",
  "qid": "c15v01-03",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 9,000.00 欧元，从价税率 3.0%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 9,000.00, ad valorem duty 3.0% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,946.70",
    "en": "1,946.70"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "2,003.40",
    "en": "2,003.40"
   },
   {
    "zh": "270.00",
    "en": "270.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 9,000.00 × 3.0% = 270.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (9,000.00 + 270.00) × 21% = 1,946.70 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 9,000.00 x 3.0% = EUR 270.00; the import VAT = (customs value + duty) x 21% = (9,000.00 + 270.00) x 21% = EUR 1,946.70. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0724",
  "qid": "c15v01-04",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 9,000.00 欧元，从价税率 6.5%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 9,000.00, ad valorem duty 6.5% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,012.85",
    "en": "2,012.85"
   },
   {
    "zh": "1,890.00",
    "en": "1,890.00"
   },
   {
    "zh": "2,135.70",
    "en": "2,135.70"
   },
   {
    "zh": "585.00",
    "en": "585.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 9,000.00 × 6.5% = 585.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (9,000.00 + 585.00) × 21% = 2,012.85 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 9,000.00 x 6.5% = EUR 585.00; the import VAT = (customs value + duty) x 21% = (9,000.00 + 585.00) x 21% = EUR 2,012.85. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0725",
  "qid": "c15v01-05",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 14,000.00 欧元，从价税率 3.0%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 14,000.00, ad valorem duty 3.0% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,028.20",
    "en": "3,028.20"
   },
   {
    "zh": "2,940.00",
    "en": "2,940.00"
   },
   {
    "zh": "3,116.40",
    "en": "3,116.40"
   },
   {
    "zh": "420.00",
    "en": "420.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 14,000.00 × 3.0% = 420.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (14,000.00 + 420.00) × 21% = 3,028.20 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 14,000.00 x 3.0% = EUR 420.00; the import VAT = (customs value + duty) x 21% = (14,000.00 + 420.00) x 21% = EUR 3,028.20. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0726",
  "qid": "c15v01-06",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 14,000.00 欧元，从价税率 6.5%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 14,000.00, ad valorem duty 6.5% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "3,131.10",
    "en": "3,131.10"
   },
   {
    "zh": "2,940.00",
    "en": "2,940.00"
   },
   {
    "zh": "3,322.20",
    "en": "3,322.20"
   },
   {
    "zh": "910.00",
    "en": "910.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 14,000.00 × 6.5% = 910.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (14,000.00 + 910.00) × 21% = 3,131.10 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 14,000.00 x 6.5% = EUR 910.00; the import VAT = (customs value + duty) x 21% = (14,000.00 + 910.00) x 21% = EUR 3,131.10. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0727",
  "qid": "c15v01-07",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 25,000.00 欧元，从价税率 3.0%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 25,000.00, ad valorem duty 3.0% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "5,407.50",
    "en": "5,407.50"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "5,565.00",
    "en": "5,565.00"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 25,000.00 × 3.0% = 750.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (25,000.00 + 750.00) × 21% = 5,407.50 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 25,000.00 x 3.0% = EUR 750.00; the import VAT = (customs value + duty) x 21% = (25,000.00 + 750.00) x 21% = EUR 5,407.50. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0728",
  "qid": "c15v01-08",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 25,000.00 欧元，从价税率 6.5%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 25,000.00, ad valorem duty 6.5% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "5,591.25",
    "en": "5,591.25"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "5,932.50",
    "en": "5,932.50"
   },
   {
    "zh": "1,625.00",
    "en": "1,625.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 25,000.00 × 6.5% = 1,625.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (25,000.00 + 1,625.00) × 21% = 5,591.25 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 25,000.00 x 6.5% = EUR 1,625.00; the import VAT = (customs value + duty) x 21% = (25,000.00 + 1,625.00) x 21% = EUR 5,591.25. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0729",
  "qid": "c15v01-09",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 4,800.00 欧元，从价税率 3.0%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 4,800.00, ad valorem duty 3.0% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,038.24",
    "en": "1,038.24"
   },
   {
    "zh": "1,008.00",
    "en": "1,008.00"
   },
   {
    "zh": "1,068.48",
    "en": "1,068.48"
   },
   {
    "zh": "144.00",
    "en": "144.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 4,800.00 × 3.0% = 144.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (4,800.00 + 144.00) × 21% = 1,038.24 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 4,800.00 x 3.0% = EUR 144.00; the import VAT = (customs value + duty) x 21% = (4,800.00 + 144.00) x 21% = EUR 1,038.24. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0730",
  "qid": "c15v01-10",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "mfn-duty",
   "import-vat"
  ],
  "source": "variant",
  "stemZh": "一笔进口：完税价格 4,800.00 欧元，从价税率 6.5%（MFN），无其他进口税费，比利时增值税 21%。进口增值税是多少？",
  "stemEn": "An import: customs value EUR 4,800.00, ad valorem duty 6.5% (MFN), no other import charges, Belgium VAT 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,073.52",
    "en": "1,073.52"
   },
   {
    "zh": "1,008.00",
    "en": "1,008.00"
   },
   {
    "zh": "1,139.04",
    "en": "1,139.04"
   },
   {
    "zh": "312.00",
    "en": "312.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 4,800.00 × 6.5% = 312.00 欧元；进口增值税 = (完税价格 + 关税) × 21% = (4,800.00 + 312.00) × 21% = 1,073.52 欧元。第二个选项只按完税价格计税；第三个选项把关税重复计算；第四个选项是关税本身，不是增值税。",
  "solutionEn": "Duty = 4,800.00 x 6.5% = EUR 312.00; the import VAT = (customs value + duty) x 21% = (4,800.00 + 312.00) x 21% = EUR 1,073.52. The second option taxes the customs value only; the third compounds the duty; the fourth is the duty, not the VAT."
 },
 {
  "id": "Q0731",
  "qid": "c15v02-01",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 6,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 4.0%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 6,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 4.0%. What is the total duty?",
  "options": [
   {
    "zh": "96.00",
    "en": "96.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "336.00",
    "en": "336.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 6,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 4.0% = 96.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 6,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 4.0% = EUR 96.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0732",
  "qid": "c15v02-02",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 6,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 6.5%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 6,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 6.5%. What is the total duty?",
  "options": [
   {
    "zh": "156.00",
    "en": "156.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "546.00",
    "en": "546.00"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 6,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 6.5% = 156.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 6,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 6.5% = EUR 156.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0733",
  "qid": "c15v02-03",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 8,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 4.0%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 8,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 4.0%. What is the total duty?",
  "options": [
   {
    "zh": "96.00",
    "en": "96.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "416.00",
    "en": "416.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 8,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 4.0% = 96.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 8,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 4.0% = EUR 96.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0734",
  "qid": "c15v02-04",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 8,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 6.5%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 8,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 6.5%. What is the total duty?",
  "options": [
   {
    "zh": "156.00",
    "en": "156.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "676.00",
    "en": "676.00"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 8,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 6.5% = 156.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 8,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 6.5% = EUR 156.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0735",
  "qid": "c15v02-05",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 4,500.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 4.0%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 4,500.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 4.0%. What is the total duty?",
  "options": [
   {
    "zh": "96.00",
    "en": "96.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "276.00",
    "en": "276.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 4,500.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 4.0% = 96.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 4,500.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 4.0% = EUR 96.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0736",
  "qid": "c15v02-06",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 4,500.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 6.5%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 4,500.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 6.5%. What is the total duty?",
  "options": [
   {
    "zh": "156.00",
    "en": "156.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "448.50",
    "en": "448.50"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 4,500.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 6.5% = 156.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 4,500.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 6.5% = EUR 156.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0737",
  "qid": "c15v02-07",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 12,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 4.0%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 12,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 4.0%. What is the total duty?",
  "options": [
   {
    "zh": "96.00",
    "en": "96.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "576.00",
    "en": "576.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 12,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 4.0% = 96.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 12,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 4.0% = EUR 96.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0738",
  "qid": "c15v02-08",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 12,000.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 6.5%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 12,000.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 6.5%. What is the total duty?",
  "options": [
   {
    "zh": "156.00",
    "en": "156.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "936.00",
    "en": "936.00"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 12,000.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 6.5% = 156.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 12,000.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 6.5% = EUR 156.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0739",
  "qid": "c15v02-09",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 2,500.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 4.0%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 2,500.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 4.0%. What is the total duty?",
  "options": [
   {
    "zh": "96.00",
    "en": "96.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "196.00",
    "en": "196.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 2,500.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 4.0% = 96.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 2,500.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 4.0% = EUR 96.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0740",
  "qid": "c15v02-10",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "per-line",
   "mixed-consignment"
  ],
  "source": "variant",
  "stemZh": "同一张申报单，两行：行 1 是 FTA 原产货物 2,500.00 欧元（附有效 EUR.1，0%）；行 2 是非优惠原产货物 2,400.00 欧元，MFN 6.5%。关税合计是多少？",
  "stemEn": "One declaration, two lines: line 1 is FTA-originating goods of EUR 2,500.00 (with a valid EUR.1, 0%); line 2 is non-originating goods of EUR 2,400.00 at MFN 6.5%. What is the total duty?",
  "options": [
   {
    "zh": "156.00",
    "en": "156.00"
   },
   {
    "zh": "0.00",
    "en": "0.00"
   },
   {
    "zh": "318.50",
    "en": "318.50"
   },
   {
    "zh": "180.00",
    "en": "180.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税按行算：行 1 = 2,500.00 x 0% = 0.00 欧元；行 2 = 2,400.00 x 6.5% = 156.00 欧元。第二个选项以为一份 EUR.1 让整票跳过 MFN 税率；第三个选项把整票全按 MFN 税率征；第四个选项把行 2 的税率弄成错一格。",
  "solutionEn": "Duty is charged line by line: line 1 = 2,500.00 x 0% = EUR 0.00; line 2 = 2,400.00 x 6.5% = EUR 156.00. The second option wrongly assumes one EUR.1 lifts the whole consignment over the MFN rate; the third option taxes the entire consignment at the MFN rate; the fourth option misreads the rate by one percentage point."
 },
 {
  "id": "Q0741",
  "qid": "c15v03-01",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 1 个不同类别（= 1 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 24.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 1 different item categories (= 1 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 24.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "3.72",
    "en": "3.72"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.24",
    "en": "0.24"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 1 行 = 3.00 欧元；增值税 = 3.00 x 24.0% = 0.24 欧元；**合计 = 3.00 + 0.24 = 3.72 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 1 lines = EUR 3.00; VAT = 3.00 x 24.0% = EUR 0.24; **total = 3.00 + 0.24 = EUR 3.72**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0742",
  "qid": "c15v03-02",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 1 个不同类别（= 1 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 21.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 1 different item categories (= 1 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 21.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "3.63",
    "en": "3.63"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.21",
    "en": "0.21"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 1 行 = 3.00 欧元；增值税 = 3.00 x 21.0% = 0.21 欧元；**合计 = 3.00 + 0.21 = 3.63 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 1 lines = EUR 3.00; VAT = 3.00 x 21.0% = EUR 0.21; **total = 3.00 + 0.21 = EUR 3.63**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0743",
  "qid": "c15v03-03",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 2 个不同类别（= 2 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 24.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 2 different item categories (= 2 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 24.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "7.44",
    "en": "7.44"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.24",
    "en": "0.24"
   },
   {
    "zh": "12.00",
    "en": "12.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 2 行 = 6.00 欧元；增值税 = 6.00 x 24.0% = 0.24 欧元；**合计 = 6.00 + 0.24 = 7.44 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 2 lines = EUR 6.00; VAT = 6.00 x 24.0% = EUR 0.24; **total = 6.00 + 0.24 = EUR 7.44**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0744",
  "qid": "c15v03-04",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 2 个不同类别（= 2 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 21.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 2 different item categories (= 2 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 21.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "7.26",
    "en": "7.26"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.21",
    "en": "0.21"
   },
   {
    "zh": "12.00",
    "en": "12.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 2 行 = 6.00 欧元；增值税 = 6.00 x 21.0% = 0.21 欧元；**合计 = 6.00 + 0.21 = 7.26 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 2 lines = EUR 6.00; VAT = 6.00 x 21.0% = EUR 0.21; **total = 6.00 + 0.21 = EUR 7.26**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0745",
  "qid": "c15v03-05",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 3 个不同类别（= 3 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 24.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 3 different item categories (= 3 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 24.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "11.16",
    "en": "11.16"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.24",
    "en": "0.24"
   },
   {
    "zh": "15.00",
    "en": "15.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 3 行 = 9.00 欧元；增值税 = 9.00 x 24.0% = 0.24 欧元；**合计 = 9.00 + 0.24 = 11.16 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 3 lines = EUR 9.00; VAT = 9.00 x 24.0% = EUR 0.24; **total = 9.00 + 0.24 = EUR 11.16**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0746",
  "qid": "c15v03-06",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 3 个不同类别（= 3 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 21.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 3 different item categories (= 3 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 21.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "10.89",
    "en": "10.89"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.21",
    "en": "0.21"
   },
   {
    "zh": "15.00",
    "en": "15.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 3 行 = 9.00 欧元；增值税 = 9.00 x 21.0% = 0.21 欧元；**合计 = 9.00 + 0.21 = 10.89 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 3 lines = EUR 9.00; VAT = 9.00 x 21.0% = EUR 0.21; **total = 9.00 + 0.21 = EUR 10.89**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0747",
  "qid": "c15v03-07",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 4 个不同类别（= 4 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 24.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 4 different item categories (= 4 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 24.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "14.88",
    "en": "14.88"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.24",
    "en": "0.24"
   },
   {
    "zh": "18.00",
    "en": "18.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 4 行 = 12.00 欧元；增值税 = 12.00 x 24.0% = 0.24 欧元；**合计 = 12.00 + 0.24 = 14.88 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 4 lines = EUR 12.00; VAT = 12.00 x 24.0% = EUR 0.24; **total = 12.00 + 0.24 = EUR 14.88**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0748",
  "qid": "c15v03-08",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 4 个不同类别（= 4 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 21.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 4 different item categories (= 4 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 21.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "14.52",
    "en": "14.52"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.21",
    "en": "0.21"
   },
   {
    "zh": "18.00",
    "en": "18.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 4 行 = 12.00 欧元；增值税 = 12.00 x 21.0% = 0.21 欧元；**合计 = 12.00 + 0.21 = 14.52 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 4 lines = EUR 12.00; VAT = 12.00 x 21.0% = EUR 0.21; **total = 12.00 + 0.21 = EUR 14.52**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0749",
  "qid": "c15v03-09",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 5 个不同类别（= 5 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 24.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 5 different item categories (= 5 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 24.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "18.60",
    "en": "18.60"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.24",
    "en": "0.24"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 5 行 = 15.00 欧元；增值税 = 15.00 x 24.0% = 0.24 欧元；**合计 = 15.00 + 0.24 = 18.60 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 5 lines = EUR 15.00; VAT = 15.00 x 24.0% = EUR 0.24; **total = 15.00 + 0.24 = EUR 18.60**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0750",
  "qid": "c15v03-10",
  "chapter": 15,
  "chapterTitle": "关税归类与原产地规则",
  "chapterTitleEn": "Tariff Classification and Rules of Origin",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "low-value",
   "per-line",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一票 ≤ 150 欧元快件申报 5 个不同类别（= 5 个申报行）；按 Reg (EU) 2026/382 每行征 3.00 欧元的低值关税，并对该关税额按 21.0% 计征增值税。关税与增值税合计是多少？",
  "stemEn": "A consignment of at most EUR 150 declared with 5 different item categories (= 5 declared lines); Reg (EU) 2026/382 charges a flat 3.00 of duty per line, and VAT is charged on that duty amount at 21.0%. What are the total duty and import VAT?",
  "options": [
   {
    "zh": "18.15",
    "en": "18.15"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "0.21",
    "en": "0.21"
   },
   {
    "zh": "21.00",
    "en": "21.00"
   }
  ],
  "answer": 0,
  "solutionZh": "低值关税 = 3.00 x 5 行 = 15.00 欧元；增值税 = 15.00 x 21.0% = 0.21 欧元；**合计 = 15.00 + 0.21 = 18.15 欧元**。第二个选项以为整票只征 3.00 欧元的一次性总额（未按行）；第三个选项只报增值税；第四个选项把申报行多算了一个（税额 +6.00 欧元）。",
  "solutionEn": "Low-value duty = 3.00 x 5 lines = EUR 15.00; VAT = 15.00 x 21.0% = EUR 0.21; **total = 15.00 + 0.21 = EUR 18.15**. The second option wrongly assumes one flat 3.00 for the whole consignment (ignoring the per-line rule); the third option reports the VAT alone; the fourth option over-counts by one declared line (total +6.00)."
 },
 {
  "id": "Q0751",
  "qid": "c16q01",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙服装进口商的关税完税价格为 10 000.00 欧元，关税税率 6%，无其他进口费用。西班牙增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A Spanish clothing importer has a customs value of EUR 10 000.00, a duty rate of 6% and no other import charges. The Spanish VAT rate is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2 226.00 欧元",
    "en": "EUR 2 226.00"
   },
   {
    "zh": "2 280.00 欧元",
    "en": "EUR 2 280.00"
   },
   {
    "zh": "2 100.00 欧元",
    "en": "EUR 2 100.00"
   },
   {
    "zh": "600.00 欧元",
    "en": "EUR 600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10 000.00 × 6% = 600.00 欧元；进口增值税税基 = 10 000.00 + 600.00 = 10 600.00 欧元；增值税 = 10 600.00 × 21% = 2 226.00 欧元。选项 B 是先乘税率再加关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 10 000.00 x 6% = EUR 600.00; import VAT base = 10 000.00 + 600.00 = EUR 10 600.00; VAT = 10 600.00 x 21% = EUR 2 226.00. Option B applies the rate before adding duty and option D is the duty itself."
 },
 {
  "id": "Q0752",
  "qid": "c16q02",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "customs-debt",
   "payment-deadline",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "2026 年 11 月 5 日，比利时海关通知某进口商一笔 2 400.00 欧元的海关债务。依据 UCC 第 108 条，原则上最迟应在何时缴清？",
  "stemEn": "On 5 November 2026 the Belgian customs authorities notify an importer of a customs debt of EUR 2 400.00. Under Article 108 UCC, by when must it in principle be paid?",
  "options": [
   {
    "zh": "2026 年 11 月 15 日",
    "en": "15 November 2026"
   },
   {
    "zh": "2026 年 12 月 5 日",
    "en": "5 December 2026"
   },
   {
    "zh": "2027 年 2 月 5 日",
    "en": "5 February 2027"
   },
   {
    "zh": "2026 年 11 月 30 日",
    "en": "30 November 2026"
   }
  ],
  "answer": 0,
  "solutionZh": "第 108 条：缴款期限由海关确定，原则上不得超过通知后 10 天。2026 年 11 月 5 日通知，10 天后为 2026 年 11 月 15 日。逾期按第 114 条计利息；第 110–111 条的递延缴纳须另行申请并提供担保。",
  "solutionEn": "Art. 108: the period is set by the authorities and may not exceed 10 days from notification. Notified on 5 November 2026, the deadline is 15 November 2026. Interest on arrears runs under Art. 114 and deferment under Arts. 110-111 must be applied for and secured by a guarantee."
 },
 {
  "id": "Q0753",
  "qid": "c16q03",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "customs-debt",
   "customs-representative",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司使用间接代理向德国进口：一票货物的关税为 1 200.00 欧元。该笔海关债务由谁承担？",
  "stemEn": "A Dutch company imports into Germany through an indirect customs representative: the duty on the consignment is EUR 1 200.00. Who bears the customs debt?",
  "options": [
   {
    "zh": "申报人（代理人）与被代理人（荷兰进口商）均为债务人，承担连带责任",
    "en": "Both the declarant (the representative) and the person on whose behalf the declaration was made (the Dutch importer) are debtors, jointly and severally"
   },
   {
    "zh": "只有间接代理人承担，因为申报是以代理人的名义作出的",
    "en": "Only the indirect representative is liable, because the declaration is made in his name"
   },
   {
    "zh": "只有荷兰进口商承担，因为代理人只是手续代办",
    "en": "Only the Dutch importer is liable, because the representative only handles formalities"
   },
   {
    "zh": "进口商与代理人各承担一半",
    "en": "The importer and the representative each bear half"
   }
  ],
  "answer": 0,
  "solutionZh": "第 77 条第 3 款：申报人是债务人；间接代理下，被代理人（进口商）同时是债务人。第 84 条规定同一笔海关债务有数个债务人时承担连带责任。直接代理则只有代理人（以自己名义申报）承担。",
  "solutionEn": "Art. 77(3): the declarant is the debtor and, under indirect representation, the person on whose behalf the declaration is made is also a debtor. Art. 84 makes several debtors jointly and severally liable. Under direct representation only the representative, who lodges in his own name, is liable."
 },
 {
  "id": "Q0754",
  "qid": "c16q04",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "customs-debt",
   "conditional-debt",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一家清关公司明知进口商提交的申报价格不实，仍按该价格申报，导致 2 800.00 欧元关税被少征。该清关公司的法律地位是？",
  "stemEn": "A customs clearance company knowingly lodges a declaration at an understated price, which leads to EUR 2 800.00 of duty being underpaid. What is that company's legal position?",
  "options": [
   {
    "zh": "因知道或理应知道义务未被履行且其行为促成该不履行，成为有条件海关债务人（第 79 条）",
    "en": "It becomes a conditional debtor, because it knew or should reasonably have known that the obligation was not fulfilled and contributed to the non-fulfilment (Art. 79)"
   },
   {
    "zh": "只是代他人办事，不承担任何海关责任",
    "en": "It merely handles the formalities and bears no customs liability"
   },
   {
    "zh": "只承担行政罚款，不承担关税",
    "en": "It is liable only for an administrative penalty, not for the duty"
   },
   {
    "zh": "只有在货物被扣留后才承担责任",
    "en": "It becomes liable only once the goods are seized"
   }
  ],
  "answer": 0,
  "solutionZh": "第 79 条第 3 款：除负有义务的人外，「知道或理应知道海关义务未被履行、且以某种方式促成该不履行的人」也是债务人。这是有条件海关债务，制度目的是追查协助违规者，而不只是处罚申报人。",
  "solutionEn": "Art. 79(3): besides the person who had to fulfil the obligation, any person who was aware or should reasonably have been aware that the obligation was not fulfilled and who acted in a way contributing to the non-fulfilment is also a debtor. The conditional customs debt exists to reach the accomplice, not just the declarant."
 },
 {
  "id": "Q0755",
  "qid": "c16q05",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "chapter",
  "stemZh": "一家德国进口商获准使用内向加工程序：投入的进口棉布关税完税价格 20 000.00 欧元，关税税率 8%；加工后的衬衫完税价格 45 000.00 欧元，适用同一税率。以该程序出口衬衫可少缴多少关税？",
  "stemEn": "A German importer uses inward processing: imported cotton fabric with a customs value of EUR 20 000.00 at a duty rate of 8%, and finished shirts with a customs value of EUR 45 000.00 at the same rate. How much duty is saved by exporting the shirts under the procedure?",
  "options": [
   {
    "zh": "2 000.00 欧元",
    "en": "EUR 2 000.00"
   },
   {
    "zh": "3 600.00 欧元",
    "en": "EUR 3 600.00"
   },
   {
    "zh": "1 600.00 欧元",
    "en": "EUR 1 600.00"
   },
   {
    "zh": "5 200.00 欧元",
    "en": "EUR 5 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 45 000.00 × 8% = 3 600.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1 600.00 欧元；内向加工可免 = 3 600.00 − 1 600.00 = 2 000.00 欧元。选项 B 只算了产出物关税，选项 D 是产出物与投入品关税之和。",
  "solutionEn": "Duty on the processed products = 45 000.00 x 8% = 3 600.00; duty on the inputs = 20 000.00 x 8% = 1 600.00; relief = 3 600.00 - 1 600.00 = EUR 2 000.00. Option B ignores the duty on the inputs and option D adds both amounts instead of netting them."
 },
 {
  "id": "Q0756",
  "qid": "c16q06",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "drawback",
   "relief"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙服装厂进口毛线，关税完税价格 5 000.00 欧元，关税税率 5%，关税 250.00 欧元已付。制成的毛衣出口欧盟，关税完税价格 20 000.00 欧元，适用税率 5%。按加工退税计算可退多少？",
  "stemEn": "A Spanish knitwear factory imports yarn with a customs value of EUR 5 000.00 at 5% duty; EUR 250.00 of duty has been paid. The sweaters are exported at a customs value of EUR 20 000.00 under the same 5% rate. What processing drawback is available?",
  "options": [
   {
    "zh": "750.00 欧元",
    "en": "EUR 750.00"
   },
   {
    "zh": "1 000.00 欧元",
    "en": "EUR 1 000.00"
   },
   {
    "zh": "250.00 欧元",
    "en": "EUR 250.00"
   },
   {
    "zh": "1 250.00 欧元",
    "en": "EUR 1 250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "成品应缴关税 = 20 000.00 × 5% = 1 000.00 欧元；已缴原料关税 = 250.00 欧元；加工退税 = 1 000.00 − 250.00 = 750.00 欧元。注意第 78 条的限制：对用于制造享有优惠原产地证明产品的非原产货物，退税被禁止。",
  "solutionEn": "Duty due on the exported sweaters = 20 000.00 x 5% = 1 000.00; duty already paid on the inputs = 250.00; processing drawback = 1 000.00 - 250.00 = EUR 750.00. Note the Art. 78 restriction: drawback is prohibited for non-originating goods used to manufacture products covered by a preferential proof of origin."
 },
 {
  "id": "Q0757",
  "qid": "c16q07",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "海关要求某次进口提供个别担保。该批货物关税完税价格 8 000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "The customs authorities require an individual guarantee for an import. The goods have a customs value of EUR 8 000.00 and the highest duty rate applicable under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "960.00 欧元",
    "en": "EUR 960.00"
   },
   {
    "zh": "480.00 欧元",
    "en": "EUR 480.00"
   },
   {
    "zh": "8 960.00 欧元",
    "en": "EUR 8 960.00"
   },
   {
    "zh": "1 280.00 欧元",
    "en": "EUR 1 280.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，实施条例 (EU) 2015/2447 第 148 条要求按同一类货物的最高税率计算：8 000.00 × 12% = 960.00 欧元。选项 C 是把担保额当成价税合计，选项 D 用了另一个税率。",
  "solutionEn": "An individual guarantee covers a single operation and Implementing Reg. (EU) 2015/2447 Art. 148 requires the highest rate for goods of the same type: 8 000.00 x 12% = EUR 960.00. Option C adds duty to the value instead of guaranteeing it and option D uses a different rate."
 },
 {
  "id": "Q0758",
  "qid": "c16q08",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "deferment",
   "guarantee"
  ],
  "source": "chapter",
  "stemZh": "海关于 2026 年 12 月 1 日通知一笔海关债务，进口商申请递延缴纳（第 110–111 条）。在一般情况下，递延期从次日起算多少天？该进口商最迟应在哪一天缴纳？",
  "stemEn": "Customs notify a customs debt on 1 December 2026 and the importer applies for deferment of payment (Arts. 110-111). In general, how many days does the deferment run from the day after notification, and by when must the importer pay?",
  "options": [
   {
    "zh": "30 天，最迟 2026 年 12 月 31 日缴纳",
    "en": "30 days, payment due by 31 December 2026"
   },
   {
    "zh": "10 天，最迟 2026 年 12 月 11 日缴纳",
    "en": "10 days, payment due by 11 December 2026"
   },
   {
    "zh": "60 天，最迟 2027 年 1 月 30 日缴纳",
    "en": "60 days, payment due by 30 January 2027"
   },
   {
    "zh": "31 天，最迟 2027 年 1 月 1 日缴纳",
    "en": "31 days, payment due by 1 January 2027"
   }
  ],
  "answer": 0,
  "solutionZh": "第 111 条第 1 款：第 110 条下的递延缴纳期原则上为 30 天，自通知次日起算。2026 年 12 月 1 日通知 → 12 月 31 日为第 30 天。递延须提供担保（第 110 条）。",
  "solutionEn": "Art. 111(1): the deferment period under Art. 110 is 30 days, running from the day after notification. Notified on 1 December 2026, day 30 is 31 December 2026. Deferment requires a guarantee (Art. 110)."
 },
 {
  "id": "Q0759",
  "qid": "c16q09",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "free-zone",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一批完税价格 30 000.00 欧元的货物进入鹿特丹的自由区，关税税率 8%。货主把货物卖给欧盟客户并从自由区提货进入自由流通。应缴关税是多少？",
  "stemEn": "Goods with a customs value of EUR 30 000.00 are placed in a free zone in Rotterdam; the duty rate is 8%. The owner sells them to an EU customer and takes them out of the free zone into free circulation. What duty is due?",
  "options": [
   {
    "zh": "2 400.00 欧元",
    "en": "EUR 2 400.00"
   },
   {
    "zh": "0.00 欧元，因为进入自由区时未征税",
    "en": "EUR 0.00, because no duty was charged when the goods entered the free zone"
   },
   {
    "zh": "30 000.00 欧元",
    "en": "EUR 30 000.00"
   },
   {
    "zh": "2 640.00 欧元",
    "en": "EUR 2 640.00"
   }
  ],
  "answer": 0,
  "solutionZh": "自由区内不征税（第 158 条：自由区程序无需海关申报；第 249 条规定出区时确定海关状态）。货物提货进入自由流通时按完税价格计税：30 000.00 × 8% = 2 400.00 欧元。选项 B 误解为「免税」，选项 D 错在把增值税也算成关税。",
  "solutionEn": "Nothing is charged while the goods stay in the free zone (Art. 158: no customs declaration for the free zone procedure; Art. 249 fixes the customs status on exit). On release for free circulation the duty is 30 000.00 x 8% = EUR 2 400.00. Option B confuses relief with exemption and option D adds VAT to the duty."
 },
 {
  "id": "Q0760",
  "qid": "c16q10",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "customs-warehousing",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "一批完税价格 45 000.00 欧元的电子元件存入荷兰保税仓库，之后运往德国销售。德国增值税税率 19%，关税税率 5%，无其他进口费用。货物出仓进入德国自由流通时，应缴的关税与进口增值税分别是多少？",
  "stemEn": "Electronic components with a customs value of EUR 45 000.00 are stored in a Dutch customs warehouse and later sold in Germany. The German VAT rate is 19%, the duty rate 5% and there are no other import charges. On release into free circulation in Germany, what duty and import VAT are due?",
  "options": [
   {
    "zh": "关税 2 250.00 欧元，进口增值税 8 977.50 欧元",
    "en": "Duty EUR 2 250.00 and import VAT EUR 8 977.50"
   },
   {
    "zh": "关税 2 250.00 欧元，进口增值税 8 550.00 欧元",
    "en": "Duty EUR 2 250.00 and import VAT EUR 8 550.00"
   },
   {
    "zh": "关税 0.00 欧元，进口增值税 8 550.00 欧元",
    "en": "Duty EUR 0.00 and import VAT EUR 8 550.00"
   },
   {
    "zh": "关税 2 250.00 欧元，进口增值税 2 250.00 欧元",
    "en": "Duty EUR 2 250.00 and import VAT EUR 2 250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 45 000.00 × 5% = 2 250.00 欧元；进口增值税税基 = 45 000.00 + 2 250.00 = 47 250.00 欧元；增值税 = 47 250.00 × 19% = 8 977.50 欧元。选项 B 的税基漏掉了关税（45 000.00 × 19%），选项 C 误以为保税仓库内不欠税，选项 D 把关税当成了税额。",
  "solutionEn": "Duty = 45 000.00 x 5% = EUR 2 250.00; import VAT base = 45 000.00 + 2 250.00 = EUR 47 250.00; VAT = 47 250.00 x 19% = EUR 8 977.50. Option B leaves duty out of the base (45 000.00 x 19%), option C wrongly assumes that nothing is owed while the goods sit in the warehouse and option D treats the duty as the tax amount."
 },
 {
  "id": "Q0761",
  "qid": "c16q11",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "free-zone",
   "ucc",
   "aeat"
  ],
  "source": "chapter",
  "stemZh": "依据 UCC 第 158 条，下列哪一种海关制度不需要提交海关申报？",
  "stemEn": "Under Article 158 UCC, which of the following customs procedures does NOT require a customs declaration?",
  "options": [
   {
    "zh": "自由区（zone franche / free zone）",
    "en": "Inclusion in a free zone"
   },
   {
    "zh": "保税仓库（customs warehousing）",
    "en": "Customs warehousing"
   },
   {
    "zh": "放行自由流通（release for free circulation）",
    "en": "Release for free circulation"
   },
   {
    "zh": "联盟过境（Union transit）",
    "en": "Union transit"
   }
  ],
  "answer": 0,
  "solutionZh": "第 158 条第 1 款：所有拟置于海关程序下的货物均须有与该程序相适应的海关申报，**自由区程序除外**。这是西班牙 AEAT 官方考题 Q12 的标准答案。注意：自由区仍然是一个海关程序，只是法律明文豁免了申报义务。",
  "solutionEn": "Art. 158(1): all goods intended to be placed under a customs procedure must be covered by a customs declaration appropriate to that procedure, **except for the free zone procedure**. This is the standard answer in AEAT question Q12. Note that the free zone is still a customs procedure; the law simply exempts it from the declaration."
 },
 {
  "id": "Q0762",
  "qid": "c16q12",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "transit",
   "ucc",
   "aeat"
  ],
  "source": "chapter",
  "stemZh": "依据 UCC 第 233 条，是否可以把货物置于联盟过境程序而不将其呈交海关？",
  "stemEn": "Under Article 233 UCC, may goods be placed under the Union transit procedure without being presented to the customs authorities?",
  "options": [
   {
    "zh": "可以：过境期间货物无需在海关柜台呈交，由持有人、承运人与收货人依第 233 条各自履行义务，并以担保覆盖可能产生的关税",
    "en": "Yes: during transit the goods are not presented at a customs counter, the holder, the carrier and the recipient each fulfil the duties listed in Art. 233, and a guarantee covers the duty that may arise"
   },
   {
    "zh": "不可以：任何过境都必须把货物带到海关呈交，否则程序不成立",
    "en": "No: every transit requires the goods to be brought to customs for presentation, otherwise the procedure is void"
   },
   {
    "zh": "只有不产生关税的货物才可以不呈交",
    "en": "Only goods that carry no duty may move without presentation"
   },
   {
    "zh": "只有使用简化申报（第 166 条）时才可以不呈交",
    "en": "Presentation can be waived only where a simplified declaration under Art. 166 is used"
   }
  ],
  "answer": 0,
  "solutionZh": "联盟过境下货物以电子信息随附，凭担保流转，目的海关以数据核对结束程序。第 233 条规定持有人、承运人与收货人的义务：持有人须在规定时限内把货物完整连同信息提交目的海关并提供担保；承运人或收货人若知悉货物处于过境状态而接受，也负有呈交义务。西班牙 AEAT 官方考题 Q33 即以此条为据。",
  "solutionEn": "Under Union transit the goods travel under an electronic information record against a guarantee and the procedure is closed at the destination customs office on the basis of the data. Art. 233 sets the obligations of the holder, the carrier and the recipient: the holder must present the goods intact with the information at the customs office of destination within the prescribed time limit and must provide a guarantee, and a carrier or recipient who knowingly accepts goods under transit shares that obligation. AEAT question Q33 is based on this article."
 },
 {
  "id": "Q0763",
  "qid": "c16q13",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "ucc",
   "trap",
   "article-numbers"
  ],
  "source": "chapter",
  "stemZh": "下列关于 UCC 条文的表述，哪一项是正确的？",
  "stemEn": "Which of the following statements about the UCC is correct?",
  "options": [
   {
    "zh": "第 30 条是海关债务条款；第 114 条规定缴款期限；担保规定在第 119–123 条",
    "en": "Article 30 is the customs debt article, Article 114 sets the payment deadline and the guarantees are in Arts. 119-123"
   },
   {
    "zh": "第 77 条规定进口海关债务与债务人；第 108 条规定缴款期限；担保规定在第 89–98 条",
    "en": "Article 77 governs the import customs debt and its debtors, Article 108 the payment deadline and Arts. 89-98 the guarantees"
   },
   {
    "zh": "第 30 条规定担保限额；第 111 条规定利息；第 79 条规定放行",
    "en": "Article 30 sets the guarantee limit, Article 111 the interest and Article 79 the release"
   },
   {
    "zh": "第 114 条规定简化申报；第 166 条规定补充申报；第 233 条规定自由区",
    "en": "Article 114 covers the simplified declaration, Article 166 the supplementary declaration and Article 233 the free zone"
   }
  ],
  "answer": 1,
  "solutionZh": "正确组合是第 77 条（进口海关债务与债务人）、第 108 条（缴款期限，原则上不超过通知后 10 天）、第 89–98 条（担保）。第 30 条是对优惠决定的限制；第 114 条是逾期利息；第 116–123 条是退税与免除；第 166 条是简化申报、第 167 条是补充申报；第 233 条是联盟过境。",
  "solutionEn": "The correct set is Art. 77 (import customs debt and debtors), Art. 108 (payment deadline, in principle not more than 10 days after notification) and Arts. 89-98 (guarantees). Art. 30 limits favourable decisions, Art. 114 is interest on arrears, Arts. 116-123 are repayment and remission, Art. 166 is the simplified declaration, Art. 167 the supplementary declaration and Art. 233 the Union transit obligations."
 },
 {
  "id": "Q0764",
  "qid": "c16q14",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "end-use",
   "customs-debt",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一家法国公司在保加利亚办理用途确定（end-use）程序进口工业原料，许可证要求该原料只能用于指定生产线。三年后海关发现原料已被改作他用。此时发生什么？",
  "stemEn": "A French company imported industrial raw material under the end-use procedure in Bulgaria; the authorisation required the material to be used only on a designated production line. Three years later the authorities find the material was used for something else. What happens then?",
  "options": [
   {
    "zh": "海关债务在义务未被履行时发生（第 79 条），补缴关税并加计逾期利息（第 114 条）",
    "en": "The customs debt arises when the obligation was not fulfilled (Art. 79); the duty becomes due and interest on arrears runs (Art. 114)"
   },
   {
    "zh": "什么也不会发生，因为海关放行已满三年",
    "en": "Nothing happens, because three years have passed since the release"
   },
   {
    "zh": "只需补办一份补充申报",
    "en": "A supplementary declaration is all that is required"
   },
   {
    "zh": "货物自动转为自由流通",
    "en": "The goods automatically acquire free circulation status"
   }
  ],
  "answer": 0,
  "solutionZh": "第 79 条：违反用途确定程序的义务或条件时，海关债务在义务未被履行或不再被履行的那一刻发生。之后还要按第 114 条加计逾期利息。注意第 103 条的三年限制针对的是**通知**海关债务的期限，不是免除债务本身。",
  "solutionEn": "Art. 79: where an obligation or condition of the end-use procedure is breached, the customs debt arises at the moment the obligation is not, or ceases to be, fulfilled. Interest on arrears then runs under Art. 114. Note that the three-year rule in Art. 103 limits the period for *notifying* the debt; it does not extinguish the debt."
 },
 {
  "id": "Q0765",
  "qid": "c16q15",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "post-clearance-control",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "海关于 2023 年 3 月 10 日接受了一份进口申报。海关在 2026 年 5 月进行事后稽查并认定申报价值不实。海关还能就该笔海关债务作出通知吗？",
  "stemEn": "A customs declaration was accepted on 10 March 2023. In May 2026 the authorities carry out a post-clearance control and find the declared value to be wrong. Can they still notify a customs debt?",
  "options": [
   {
    "zh": "可以：通知期限为 3 年，2026 年 5 月仍在期限内",
    "en": "Yes: the notification period is three years and May 2026 is still within it"
   },
   {
    "zh": "不可以：放行已超过 3 年",
    "en": "No: the release happened more than three years ago"
   },
   {
    "zh": "不可以：必须先撤销海关申报",
    "en": "No: the customs declaration must first be invalidated"
   },
   {
    "zh": "可以，但只能追缴关税，不能加收利息",
    "en": "Yes, but only the duty can be recovered, without interest"
   }
  ],
  "answer": 0,
  "solutionZh": "第 103 条：海关债务自发生之日起 3 年后不得再通知。本题债务自 2023 年 3 月 10 日接受申报时发生，2026 年 5 月尚未满 3 年，仍可通知；通知后按第 108 条确定缴款期限，并按第 114 条计算逾期利息。",
  "solutionEn": "Art. 103: no customs debt may be notified more than three years after it was incurred. The debt here arose on 10 March 2023 when the declaration was accepted, so May 2026 is still inside the period and notification is possible; Art. 108 then fixes the payment period and Art. 114 the interest."
 },
 {
  "id": "Q0766",
  "qid": "c16q16",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "outward-processing",
   "relief"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰公司把一批完税价格 12 000.00 欧元的机器零件出口到德国维修，修好后再进口回荷兰。零件关税税率 4%。若适用外向加工程序，再进口时应缴关税是多少？可节省多少？",
  "stemEn": "A Dutch company exports machine parts with a customs value of EUR 12 000.00 to Germany for repair and re-imports them afterwards. The duty rate is 4%. Under the outward processing procedure, what duty is due on re-import and how much is saved?",
  "options": [
   {
    "zh": "再进口关税 0.00 欧元（按原货物价值免征），可节省 480.00 欧元",
    "en": "No duty on re-import (relief on the value of the original goods); EUR 480.00 saved"
   },
   {
    "zh": "再进口关税 480.00 欧元，可节省 0.00 欧元",
    "en": "Duty EUR 480.00 on re-import; nothing saved"
   },
   {
    "zh": "再进口关税 960.00 欧元，可节省 480.00 欧元",
    "en": "Duty EUR 960.00 on re-import; EUR 480.00 saved"
   },
   {
    "zh": "再进口关税 480.00 欧元，可节省 480.00 欧元",
    "en": "Duty EUR 480.00 on re-import; EUR 480.00 saved"
   }
  ],
  "answer": 0,
  "solutionZh": "外向加工（第 259 条起）允许欧盟货物暂时出口加工，再进口时按原货物的价值享受进口税减免，即再进口关税 0.00 欧元；若无该程序，按同样完税价格与 4% 税率应缴 480.00 欧元，故节省 480.00 欧元。第 260 条另规定免费修理的特别处理。",
  "solutionEn": "Outward processing (from Art. 259) allows Union goods to be sent abroad for processing and re-imported with import duty relieved on the value of the original goods, so no duty is due on re-import; without the procedure the same value at 4% would attract EUR 480.00. Art. 260 deals separately with goods repaired free of charge."
 },
 {
  "id": "Q0767",
  "qid": "c16q17",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "simplified-declaration",
   "supplementary-declaration",
   "ucc"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙进口商使用简化申报（第 166 条）把一批商品放行自由流通。下列哪一项正确？",
  "stemEn": "A Spanish importer uses a simplified declaration (Art. 166) to place goods under release for free circulation. Which statement is correct?",
  "options": [
   {
    "zh": "简化申报可省略部分申报内容或单据，但须在规定时限内向主管海关提交补充申报（第 167 条），并随时提供正本单据",
    "en": "A simplified declaration may omit particulars or documents, but a supplementary declaration must be lodged at the competent customs office within a specific time limit (Art. 167), with the original documents available on request"
   },
   {
    "zh": "简化申报一经接受即完成全部手续，不再需要任何申报",
    "en": "Once the simplified declaration is accepted all formalities are complete and no further declaration is required"
   },
   {
    "zh": "简化申报只能用于过境程序",
    "en": "A simplified declaration may only be used for transit"
   },
   {
    "zh": "简化申报必须由海关代为填写",
    "en": "The customs authorities must draw up the simplified declaration for the declarant"
   }
  ],
  "answer": 0,
  "solutionZh": "第 166 条允许省略第 162 条的部分内容与第 163 条的部分单据，但须经授权；第 167 条要求在简化申报或记账申报之后，向主管海关提交包含必要信息的补充申报（可以是总的、定期的或汇总的），并须在规定时限内持有正本单据供查验。",
  "solutionEn": "Art. 166 allows particulars under Art. 162 and documents under Art. 163 to be omitted, subject to authorisation; Art. 167 then requires a supplementary declaration containing the particulars necessary for the procedure to be lodged at the competent customs office (it may be general, periodic or recapitulative), with the originals held and available to the authorities within a specific time limit."
 },
 {
  "id": "Q0768",
  "qid": "c16q18",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "guarantee",
   "ucc",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "海关为某次进口提供 960.00 欧元的个别担保，最终该笔海关债务确定为 600.00 欧元并已缴清。海关对担保应如何处理？",
  "stemEn": "Customs provided an individual guarantee of EUR 960.00 for an import. The customs debt was finally assessed at EUR 600.00 and has been paid. How must the guarantee be treated?",
  "options": [
   {
    "zh": "整笔解除（第 98 条）：债务消灭后海关应立即解除担保",
    "en": "Released in full (Art. 98): once the debt is extinguished the authorities must release the guarantee immediately"
   },
   {
    "zh": "只解除 600.00 欧元，余额 360.00 欧元继续保留",
    "en": "Released only to the extent of EUR 600.00, with EUR 360.00 remaining in place"
   },
   {
    "zh": "担保自动转为进口增值税的担保",
    "en": "The guarantee automatically becomes security for import VAT"
   },
   {
    "zh": "担保须等到三年期满后才可解除",
    "en": "The guarantee can only be released after the three-year period has expired"
   }
  ],
  "answer": 0,
  "solutionZh": "第 98 条第 1 款：海关债务消灭或不再可能发生、以及担保所担保的其他费用责任消灭时，海关应立即解除担保。担保不是按已缴税额抵扣的「余额账户」；债务一旦全额缴清，整笔担保即解除。",
  "solutionEn": "Art. 98(1): the authorities shall release the guarantee immediately when the customs debt or the liability for other charges is extinguished or can no longer arise. A guarantee is not a residual balance account that is netted off; once the debt is paid in full the whole guarantee is released."
 },
 {
  "id": "Q0769",
  "qid": "c16q19",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "post-clearance-control",
   "customs-debt",
   "case"
  ],
  "source": "chapter",
  "stemZh": "荷兰一家公司在德国仓库收到一批电子设备，其中 300 台在海关放行后失踪。仓库里其余设备照常销售。德国海关可以怎么处理？",
  "stemEn": "A Dutch company receives electronic equipment in a German warehouse; 300 units go missing after release by customs. The remaining units are sold as usual. What may the German customs authorities do?",
  "options": [
   {
    "zh": "对失踪的 300 台按不合规情形（第 79 条）追缴关税，并可对申报数据与账簿进行事后稽查（第 48 条）",
    "en": "Recover duty on the 300 missing units as a non-compliance case (Art. 79) and verify the declaration data and the accounts in post-clearance control (Art. 48)"
   },
   {
    "zh": "什么也不能做，因为货物已经放行",
    "en": "Nothing, because the goods have already been released"
   },
   {
    "zh": "只能对整个仓库的设备全部补征关税",
    "en": "They can only impose duty on all the equipment in the warehouse"
   },
   {
    "zh": "只能处以罚款，不得追缴关税",
    "en": "They may impose penalties only, not recover duty"
   }
  ],
  "answer": 0,
  "solutionZh": "货物数量与申报不符属于不合规（第 79 条），海关债务在义务未被履行时发生，海关可追缴相应关税并加计利息；同时第 48 条允许对已放行货物的事后稽查，核查申报数据、单据与账簿（第 51 条要求保存至少 3 年）。",
  "solutionEn": "A discrepancy between the declared quantity and the goods is a non-compliance case under Art. 79, so the customs debt arises when the obligation is not fulfilled and duty plus interest may be recovered; Art. 48 additionally allows post-clearance control of the declaration data, documents and accounts, with records kept for at least three years under Art. 51."
 },
 {
  "id": "Q0770",
  "qid": "c16q20",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat-deferment",
   "netherlands"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰零售商从中国进口一批商品，关税完税价格 20 000.00 欧元，关税税率 10%，荷兰增值税税率 21%，无其他进口费用。该公司持有第 23 条 Wet OB 许可证。进口时必须付给海关多少？增值税可以在什么时候处理？",
  "stemEn": "A Dutch retailer imports goods from China with a customs value of EUR 20 000.00 and a duty rate of 10%. The Dutch VAT rate is 21% and there are no other import charges. The company holds an Art. 23 Wet OB permit. What must be paid to customs at import, and when is the VAT dealt with?",
  "options": [
   {
    "zh": "海关处必须付关税 2 000.00 欧元；进口增值税 4 620.00 欧元递延到定期增值税申报缴纳",
    "en": "EUR 2 000.00 of duty must be paid to customs; the EUR 4 620.00 import VAT is deferred to the periodic VAT return"
   },
   {
    "zh": "海关处付关税 2 000.00 欧元与增值税 4 620.00 欧元，许可证无用",
    "en": "EUR 2 000.00 duty and EUR 4 620.00 VAT must be paid to customs; the permit is of no use"
   },
   {
    "zh": "两项都不必付，全部递延",
    "en": "Neither has to be paid; both are deferred"
   },
   {
    "zh": "关税 0.00 欧元，增值税递延至 4 200.00 欧元",
    "en": "Duty EUR 0.00 and VAT deferred at EUR 4 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20 000.00 × 10% = 2 000.00 欧元，必须在进口时付给海关（第 195 条：放行以缴清或提供担保为条件）；许可证只递延进口增值税。进口增值税 = (20 000.00 + 2 000.00) × 21% = 4 620.00 欧元，申报在定期增值税申报中缴纳。",
  "solutionEn": "Duty = 20 000.00 x 10% = EUR 2 000.00, payable to customs at import (Art. 195: release requires payment or a guarantee); the permit defers import VAT only. Import VAT = (20 000.00 + 2 000.00) x 21% = EUR 4 620.00, reported in the periodic VAT return."
 },
 {
  "id": "Q0771",
  "qid": "c16v01-01",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 4,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 4,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "890.40",
    "en": "890.40"
   },
   {
    "zh": "4,240.00",
    "en": "4,240.00"
   },
   {
    "zh": "840.00",
    "en": "840.00"
   },
   {
    "zh": "240.00",
    "en": "240.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 4,000.00 × 6% = 240.00 欧元；增值税税基 = 4,000.00 + 240.00 = 4,240.00 欧元；进口增值税 = 4,240.00 × 21% = 890.40 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 4,000.00 x 6% = EUR 240.00; VAT base = 4,000.00 + 240.00 = EUR 4,240.00; import VAT = EUR 4,240.00 x 21% = EUR 890.40. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0772",
  "qid": "c16v01-02",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 4,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 19%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 4,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 19%. What is the import VAT?",
  "options": [
   {
    "zh": "805.60",
    "en": "805.60"
   },
   {
    "zh": "4,240.00",
    "en": "4,240.00"
   },
   {
    "zh": "760.00",
    "en": "760.00"
   },
   {
    "zh": "240.00",
    "en": "240.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 4,000.00 × 6% = 240.00 欧元；增值税税基 = 4,000.00 + 240.00 = 4,240.00 欧元；进口增值税 = 4,240.00 × 19% = 805.60 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 4,000.00 x 6% = EUR 240.00; VAT base = 4,000.00 + 240.00 = EUR 4,240.00; import VAT = EUR 4,240.00 x 19% = EUR 805.60. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0773",
  "qid": "c16v01-03",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 8,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 8,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "1,780.80",
    "en": "1,780.80"
   },
   {
    "zh": "8,480.00",
    "en": "8,480.00"
   },
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 6% = 480.00 欧元；增值税税基 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 21% = 1,780.80 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 8,000.00 x 6% = EUR 480.00; VAT base = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = EUR 8,480.00 x 21% = EUR 1,780.80. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0774",
  "qid": "c16v01-04",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 8,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 19%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 8,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 19%. What is the import VAT?",
  "options": [
   {
    "zh": "1,611.20",
    "en": "1,611.20"
   },
   {
    "zh": "8,480.00",
    "en": "8,480.00"
   },
   {
    "zh": "1,520.00",
    "en": "1,520.00"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 6% = 480.00 欧元；增值税税基 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 19% = 1,611.20 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 8,000.00 x 6% = EUR 480.00; VAT base = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = EUR 8,480.00 x 19% = EUR 1,611.20. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0775",
  "qid": "c16v01-05",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 12,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 12,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "2,671.20",
    "en": "2,671.20"
   },
   {
    "zh": "12,720.00",
    "en": "12,720.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "720.00",
    "en": "720.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 12,000.00 × 6% = 720.00 欧元；增值税税基 = 12,000.00 + 720.00 = 12,720.00 欧元；进口增值税 = 12,720.00 × 21% = 2,671.20 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 12,000.00 x 6% = EUR 720.00; VAT base = 12,000.00 + 720.00 = EUR 12,720.00; import VAT = EUR 12,720.00 x 21% = EUR 2,671.20. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0776",
  "qid": "c16v01-06",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 12,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 19%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 12,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 19%. What is the import VAT?",
  "options": [
   {
    "zh": "2,416.80",
    "en": "2,416.80"
   },
   {
    "zh": "12,720.00",
    "en": "12,720.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   },
   {
    "zh": "720.00",
    "en": "720.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 12,000.00 × 6% = 720.00 欧元；增值税税基 = 12,000.00 + 720.00 = 12,720.00 欧元；进口增值税 = 12,720.00 × 19% = 2,416.80 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 12,000.00 x 6% = EUR 720.00; VAT base = 12,000.00 + 720.00 = EUR 12,720.00; import VAT = EUR 12,720.00 x 19% = EUR 2,416.80. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0777",
  "qid": "c16v01-07",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 20,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 20,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "4,452.00",
    "en": "4,452.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 6% = 1,200.00 欧元；增值税税基 = 20,000.00 + 1,200.00 = 21,200.00 欧元；进口增值税 = 21,200.00 × 21% = 4,452.00 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 20,000.00 x 6% = EUR 1,200.00; VAT base = 20,000.00 + 1,200.00 = EUR 21,200.00; import VAT = EUR 21,200.00 x 21% = EUR 4,452.00. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0778",
  "qid": "c16v01-08",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 20,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 19%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 20,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 19%. What is the import VAT?",
  "options": [
   {
    "zh": "4,028.00",
    "en": "4,028.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   },
   {
    "zh": "3,800.00",
    "en": "3,800.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 6% = 1,200.00 欧元；增值税税基 = 20,000.00 + 1,200.00 = 21,200.00 欧元；进口增值税 = 21,200.00 × 19% = 4,028.00 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 20,000.00 x 6% = EUR 1,200.00; VAT base = 20,000.00 + 1,200.00 = EUR 21,200.00; import VAT = EUR 21,200.00 x 19% = EUR 4,028.00. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0779",
  "qid": "c16v01-09",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 50,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 21%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 50,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "11,130.00",
    "en": "11,130.00"
   },
   {
    "zh": "53,000.00",
    "en": "53,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 50,000.00 × 6% = 3,000.00 欧元；增值税税基 = 50,000.00 + 3,000.00 = 53,000.00 欧元；进口增值税 = 53,000.00 × 21% = 11,130.00 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 50,000.00 x 6% = EUR 3,000.00; VAT base = 50,000.00 + 3,000.00 = EUR 53,000.00; import VAT = EUR 53,000.00 x 21% = EUR 11,130.00. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0780",
  "qid": "c16v01-10",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "import-vat",
   "customs-value"
  ],
  "source": "variant",
  "stemZh": "一票消费品的关税完税价格为 50,000.00 欧元，关税税率 6%，无其他进口费用；进口国增值税税率为 19%。进口增值税是多少？",
  "stemEn": "A consignment of consumer goods has a customs value of EUR 50,000.00, a duty rate of 6% and no other import charges. The VAT rate of the Member State of import is 19%. What is the import VAT?",
  "options": [
   {
    "zh": "10,070.00",
    "en": "10,070.00"
   },
   {
    "zh": "53,000.00",
    "en": "53,000.00"
   },
   {
    "zh": "9,500.00",
    "en": "9,500.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 50,000.00 × 6% = 3,000.00 欧元；增值税税基 = 50,000.00 + 3,000.00 = 53,000.00 欧元；进口增值税 = 53,000.00 × 19% = 10,070.00 欧元。选项 C 漏掉了关税，选项 D 是关税本身。",
  "solutionEn": "Duty = 50,000.00 x 6% = EUR 3,000.00; VAT base = 50,000.00 + 3,000.00 = EUR 53,000.00; import VAT = EUR 53,000.00 x 19% = EUR 10,070.00. Option C leaves duty out of the base and option D is the duty itself."
 },
 {
  "id": "Q0781",
  "qid": "c16v02-01",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 5,000.00 欧元，同一税号下适用的最高关税税率为 6%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 5,000.00 and the highest duty rate under the same tariff heading is 6%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "150.00",
    "en": "150.00"
   },
   {
    "zh": "5,300.00",
    "en": "5,300.00"
   },
   {
    "zh": "950.00",
    "en": "950.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：5,000.00 × 6% = 300.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 5,000.00 x 6% = EUR 300.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0782",
  "qid": "c16v02-02",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 5,000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 5,000.00 and the highest duty rate under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "5,600.00",
    "en": "5,600.00"
   },
   {
    "zh": "950.00",
    "en": "950.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：5,000.00 × 12% = 600.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 5,000.00 x 12% = EUR 600.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0783",
  "qid": "c16v02-03",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 12,000.00 欧元，同一税号下适用的最高关税税率为 6%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 12,000.00 and the highest duty rate under the same tariff heading is 6%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "720.00",
    "en": "720.00"
   },
   {
    "zh": "360.00",
    "en": "360.00"
   },
   {
    "zh": "12,720.00",
    "en": "12,720.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：12,000.00 × 6% = 720.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 12,000.00 x 6% = EUR 720.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0784",
  "qid": "c16v02-04",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 12,000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 12,000.00 and the highest duty rate under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "1,440.00",
    "en": "1,440.00"
   },
   {
    "zh": "720.00",
    "en": "720.00"
   },
   {
    "zh": "13,440.00",
    "en": "13,440.00"
   },
   {
    "zh": "2,280.00",
    "en": "2,280.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：12,000.00 × 12% = 1,440.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 12,000.00 x 12% = EUR 1,440.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0785",
  "qid": "c16v02-05",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 30,000.00 欧元，同一税号下适用的最高关税税率为 6%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 30,000.00 and the highest duty rate under the same tariff heading is 6%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "1,800.00",
    "en": "1,800.00"
   },
   {
    "zh": "900.00",
    "en": "900.00"
   },
   {
    "zh": "31,800.00",
    "en": "31,800.00"
   },
   {
    "zh": "5,700.00",
    "en": "5,700.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：30,000.00 × 6% = 1,800.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 30,000.00 x 6% = EUR 1,800.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0786",
  "qid": "c16v02-06",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 30,000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 30,000.00 and the highest duty rate under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   },
   {
    "zh": "1,800.00",
    "en": "1,800.00"
   },
   {
    "zh": "33,600.00",
    "en": "33,600.00"
   },
   {
    "zh": "5,700.00",
    "en": "5,700.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：30,000.00 × 12% = 3,600.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 30,000.00 x 12% = EUR 3,600.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0787",
  "qid": "c16v02-07",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 75,000.00 欧元，同一税号下适用的最高关税税率为 6%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 75,000.00 and the highest duty rate under the same tariff heading is 6%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "4,500.00",
    "en": "4,500.00"
   },
   {
    "zh": "2,250.00",
    "en": "2,250.00"
   },
   {
    "zh": "79,500.00",
    "en": "79,500.00"
   },
   {
    "zh": "14,250.00",
    "en": "14,250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：75,000.00 × 6% = 4,500.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 75,000.00 x 6% = EUR 4,500.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0788",
  "qid": "c16v02-08",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 75,000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 75,000.00 and the highest duty rate under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "4,500.00",
    "en": "4,500.00"
   },
   {
    "zh": "84,000.00",
    "en": "84,000.00"
   },
   {
    "zh": "14,250.00",
    "en": "14,250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：75,000.00 × 12% = 9,000.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 75,000.00 x 12% = EUR 9,000.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0789",
  "qid": "c16v02-09",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 120,000.00 欧元，同一税号下适用的最高关税税率为 6%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 120,000.00 and the highest duty rate under the same tariff heading is 6%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   },
   {
    "zh": "127,200.00",
    "en": "127,200.00"
   },
   {
    "zh": "22,800.00",
    "en": "22,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：120,000.00 × 6% = 7,200.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 120,000.00 x 6% = EUR 7,200.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0790",
  "qid": "c16v02-10",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "guarantee",
   "ucc"
  ],
  "source": "variant",
  "stemZh": "海关要求为一次进口提供个别担保。该批货物关税完税价格 120,000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？",
  "stemEn": "Customs require an individual guarantee for a single import. The goods have a customs value of EUR 120,000.00 and the highest duty rate under the same tariff heading is 12%. What is the amount of the guarantee?",
  "options": [
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "134,400.00",
    "en": "134,400.00"
   },
   {
    "zh": "22,800.00",
    "en": "22,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "个别担保覆盖一次操作，按同一类货物的最高税率计算（实施条例 (EU) 2015/2447 第 148 条）：120,000.00 × 12% = 14,400.00 欧元。选项 B 是把授权条例第 84 条的 50 % 减让规则误用到个别担保上。",
  "solutionEn": "An individual guarantee covers a single operation and is calculated at the highest rate for goods of the same type (Implementing Reg. (EU) 2015/2447 Art. 148): 120,000.00 x 12% = EUR 14,400.00. Option B wrongly applies the 50 % reduction of Delegated Reg. Art. 84 to an individual guarantee."
 },
 {
  "id": "Q0791",
  "qid": "c16v03-01",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 45,000.00 欧元，关税税率 8%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 45,000.00, with a duty rate of 8%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   },
   {
    "zh": "3,600.00",
    "en": "3,600.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "25,000.00",
    "en": "25,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 45,000.00 × 8% = 3,600.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1,600.00 欧元；可免关税 = 3,600.00 − 1,600.00 = 2,000.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 45,000.00 x 8% = EUR 3,600.00; duty on the inputs = EUR 20 000.00 x 8% = EUR 1,600.00; relief = 3,600.00 - 1,600.00 = EUR 2,000.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0792",
  "qid": "c16v03-02",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 45,000.00 欧元，关税税率 12%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 45,000.00, with a duty rate of 12%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "5,400.00",
    "en": "5,400.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "25,000.00",
    "en": "25,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 45,000.00 × 12% = 5,400.00 欧元；投入品应缴关税 = 20 000.00 × 12% = 2,400.00 欧元；可免关税 = 5,400.00 − 2,400.00 = 3,000.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 45,000.00 x 12% = EUR 5,400.00; duty on the inputs = EUR 20 000.00 x 12% = EUR 2,400.00; relief = 5,400.00 - 2,400.00 = EUR 3,000.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0793",
  "qid": "c16v03-03",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 60,000.00 欧元，关税税率 8%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 60,000.00, with a duty rate of 8%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "3,200.00",
    "en": "3,200.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 60,000.00 × 8% = 4,800.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1,600.00 欧元；可免关税 = 4,800.00 − 1,600.00 = 3,200.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 60,000.00 x 8% = EUR 4,800.00; duty on the inputs = EUR 20 000.00 x 8% = EUR 1,600.00; relief = 4,800.00 - 1,600.00 = EUR 3,200.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0794",
  "qid": "c16v03-04",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 60,000.00 欧元，关税税率 12%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 60,000.00, with a duty rate of 12%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "40,000.00",
    "en": "40,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 60,000.00 × 12% = 7,200.00 欧元；投入品应缴关税 = 20 000.00 × 12% = 2,400.00 欧元；可免关税 = 7,200.00 − 2,400.00 = 4,800.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 60,000.00 x 12% = EUR 7,200.00; duty on the inputs = EUR 20 000.00 x 12% = EUR 2,400.00; relief = 7,200.00 - 2,400.00 = EUR 4,800.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0795",
  "qid": "c16v03-05",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 80,000.00 欧元，关税税率 8%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 80,000.00, with a duty rate of 8%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "6,400.00",
    "en": "6,400.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 80,000.00 × 8% = 6,400.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1,600.00 欧元；可免关税 = 6,400.00 − 1,600.00 = 4,800.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 80,000.00 x 8% = EUR 6,400.00; duty on the inputs = EUR 20 000.00 x 8% = EUR 1,600.00; relief = 6,400.00 - 1,600.00 = EUR 4,800.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0796",
  "qid": "c16v03-06",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 80,000.00 欧元，关税税率 12%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 80,000.00, with a duty rate of 12%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "7,200.00",
    "en": "7,200.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "60,000.00",
    "en": "60,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 80,000.00 × 12% = 9,600.00 欧元；投入品应缴关税 = 20 000.00 × 12% = 2,400.00 欧元；可免关税 = 9,600.00 − 2,400.00 = 7,200.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 80,000.00 x 12% = EUR 9,600.00; duty on the inputs = EUR 20 000.00 x 12% = EUR 2,400.00; relief = 9,600.00 - 2,400.00 = EUR 7,200.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0797",
  "qid": "c16v03-07",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 120,000.00 欧元，关税税率 8%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 120,000.00, with a duty rate of 8%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "8,000.00",
    "en": "8,000.00"
   },
   {
    "zh": "9,600.00",
    "en": "9,600.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 120,000.00 × 8% = 9,600.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1,600.00 欧元；可免关税 = 9,600.00 − 1,600.00 = 8,000.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 120,000.00 x 8% = EUR 9,600.00; duty on the inputs = EUR 20 000.00 x 8% = EUR 1,600.00; relief = 9,600.00 - 1,600.00 = EUR 8,000.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0798",
  "qid": "c16v03-08",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 120,000.00 欧元，关税税率 12%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 120,000.00, with a duty rate of 12%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   },
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "100,000.00",
    "en": "100,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 120,000.00 × 12% = 14,400.00 欧元；投入品应缴关税 = 20 000.00 × 12% = 2,400.00 欧元；可免关税 = 14,400.00 − 2,400.00 = 12,000.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 120,000.00 x 12% = EUR 14,400.00; duty on the inputs = EUR 20 000.00 x 12% = EUR 2,400.00; relief = 14,400.00 - 2,400.00 = EUR 12,000.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0799",
  "qid": "c16v03-09",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 200,000.00 欧元，关税税率 8%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 200,000.00, with a duty rate of 8%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "16,000.00",
    "en": "16,000.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   },
   {
    "zh": "180,000.00",
    "en": "180,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 200,000.00 × 8% = 16,000.00 欧元；投入品应缴关税 = 20 000.00 × 8% = 1,600.00 欧元；可免关税 = 16,000.00 − 1,600.00 = 14,400.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 200,000.00 x 8% = EUR 16,000.00; duty on the inputs = EUR 20 000.00 x 8% = EUR 1,600.00; relief = 16,000.00 - 1,600.00 = EUR 14,400.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0800",
  "qid": "c16v03-10",
  "chapter": 16,
  "chapterTitle": "海关程序与减免",
  "chapterTitleEn": "Customs Procedures and Reliefs",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "inward-processing",
   "relief"
  ],
  "source": "variant",
  "stemZh": "进口商获准使用内向加工：投入品关税完税价格 20 000.00 欧元，加工后的成品关税完税价格 200,000.00 欧元，关税税率 12%。加工后出口可少缴多少关税？",
  "stemEn": "An importer uses inward processing: the inputs have a customs value of EUR 20 000.00 and the finished goods a customs value of EUR 200,000.00, with a duty rate of 12%. How much duty is saved by exporting the finished goods?",
  "options": [
   {
    "zh": "21,600.00",
    "en": "21,600.00"
   },
   {
    "zh": "24,000.00",
    "en": "24,000.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "180,000.00",
    "en": "180,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "产出物应缴关税 = 200,000.00 × 12% = 24,000.00 欧元；投入品应缴关税 = 20 000.00 × 12% = 2,400.00 欧元；可免关税 = 24,000.00 − 2,400.00 = 21,600.00 欧元。选项 D 是价差但没有乘税率，选项 B 忘了扣除投入品。",
  "solutionEn": "Duty on the processed products = 200,000.00 x 12% = EUR 24,000.00; duty on the inputs = EUR 20 000.00 x 12% = EUR 2,400.00; relief = 24,000.00 - 2,400.00 = EUR 21,600.00. Option D shows the value gap without the rate and option B forgets the inputs."
 },
 {
  "id": "Q0801",
  "qid": "c17q01",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "must-formula"
  ],
  "source": "chapter",
  "stemZh": "按 Directive 92/84/EEC 的欧盟最低税率，1 百升、酒精度 40 % 的烈酒，最低消费税是多少？",
  "stemEn": "Under the EU minimum rates in Directive 92/84/EEC, what is the minimum excise duty on 1 hectolitre of spirits at 40 % vol?",
  "options": [
   {
    "zh": "220.00 欧元（550.00 ÷ 100 × 40）",
    "en": "EUR 220.00 (550.00 / 100 x 40)"
   },
   {
    "zh": "550.00 欧元",
    "en": "EUR 550.00"
   },
   {
    "zh": "5.50 欧元",
    "en": "EUR 5.50"
   },
   {
    "zh": "40.00 欧元",
    "en": "EUR 40.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒最低税率是每百升纯酒精 550.00 欧元，等于每 % vol 每百升 5.50 欧元；1 hl 的 40 % 烈酒含 40 % vol，故 5.50 × 40 = 220.00 欧元。成员国可以征得更高（如爱沙尼亚 2026 年每 % vol 每 hl 350.90 欧元，1 hl 的 40 % 烈酒为 14 036.00 欧元），但不得低于该最低额。",
  "solutionEn": "The minimum for spirits is EUR 550.00 per hectolitre of pure alcohol, i.e. EUR 5.50 per % vol per hl. One hl at 40 % vol contains 40 % vol, so 5.50 x 40 = EUR 220.00. Member States may charge more - Estonia's 2026 rate of EUR 350.90 per % vol per hl gives EUR 14 036.00 for the same hl - but never less."
 },
 {
  "id": "Q0802",
  "qid": "c17q02",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "beer",
   "must-formula"
  ],
  "source": "chapter",
  "stemZh": "1 百升啤酒，酒精度 5 %，原麦芽浓度 12.5 度 Plato。按欧盟最低税率（每 hl 每度 Plato 0.748 欧元，或每 hl 每 % vol 1.87 欧元），最低消费税是多少？",
  "stemEn": "One hectolitre of beer at 5 % vol and 12.5 degrees Plato. Applying the EU minimum rates (EUR 0.748 per hl per degree Plato, or EUR 1.87 per hl per % vol), what is the minimum excise duty?",
  "options": [
   {
    "zh": "9.35 欧元",
    "en": "EUR 9.35"
   },
   {
    "zh": "3.74 欧元（把 0.748 乘以 5 %）",
    "en": "EUR 3.74 (0.748 x 5%)"
   },
   {
    "zh": "23.38 欧元（把 1.87 乘以 12.5 度）",
    "en": "EUR 23.38 (1.87 x 12.5 degrees)"
   },
   {
    "zh": "5.00 欧元",
    "en": "EUR 5.00"
   }
  ],
  "answer": 0,
  "solutionZh": "MUST 公式要求取最高值：0.748 × 12.5 = 9.35 欧元，1.87 × 5 = 9.35 欧元，最大值 = 9.35 欧元。选项 B 用了错误的组合，选项 C 把酒精度单价错配到原麦芽浓度上。",
  "solutionEn": "The MUST formula takes the highest amount: 0.748 x 12.5 = EUR 9.35 and 1.87 x 5 = EUR 9.35, so the maximum is EUR 9.35. Option B pairs the rates wrongly and option C applies the alcohol-content rate to degrees Plato."
 },
 {
  "id": "Q0803",
  "qid": "c17q03",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "estonia",
   "beer"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚啤酒厂 2026 年生产 2 000 百升啤酒。EMTA 2026 年啤酒消费税为每 hl 15.40 欧元。该厂年产量不超过 15 000 hl，属小啤酒厂。应缴消费税是多少？",
  "stemEn": "An Estonian brewery produced 2 000 hectolitres of beer in 2026. EMTA's 2026 beer excise is EUR 15.40 per hl. The brewery produces no more than 15 000 hl per year, so it is a small brewer. What excise duty is due?",
  "options": [
   {
    "zh": "15 400.00 欧元",
    "en": "EUR 15 400.00"
   },
   {
    "zh": "30 800.00 欧元",
    "en": "EUR 30 800.00"
   },
   {
    "zh": "28 000.00 欧元（按 2025 年税率）",
    "en": "EUR 28 000.00 (at the 2025 rate)"
   },
   {
    "zh": "32 340.00 欧元（按 2027 年税率）",
    "en": "EUR 32 340.00 (at the 2027 rate)"
   }
  ],
  "answer": 0,
  "solutionZh": "小啤酒厂（年产量 ≤15 000 hl）按 50 % 税率缴纳：2 000 × 15.40 × 50 % = 15 400.00 欧元。选项 B 是全额税率；选项 C 与 D 分别套用 2025 年与 2027 年税率，而本题年份是 2026 年（自 2026 年 1 月 1 日起上调 10 %）。",
  "solutionEn": "A small brewer (no more than 15 000 hl a year) pays at 50 %: 2 000 x 15.40 x 50% = EUR 15 400.00. Option B applies the full rate; options C and D use the 2025 and 2027 rates, while the year in the question is 2026, after the 10% rise of 1 January 2026."
 },
 {
  "id": "Q0804",
  "qid": "c17q04",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "estonia",
   "spirits"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚烈酒进口商进口 100 百升、酒精度 40 % 的烈酒。2026 年烈酒消费税为每 % vol 每 hl 350.90 欧元。应缴消费税是多少？",
  "stemEn": "An Estonian spirits importer brings in 100 hectolitres of spirits at 40 % vol. The 2026 rate is EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "1 403 600.00 欧元",
    "en": "EUR 1 403 600.00"
   },
   {
    "zh": "35 090.00 欧元",
    "en": "EUR 35 090.00"
   },
   {
    "zh": "14 036.00 欧元",
    "en": "EUR 14 036.00"
   },
   {
    "zh": "350 900.00 欧元",
    "en": "EUR 350 900.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 100 × 40 × 350.90 = 1 403 600.00 欧元。选项 B 漏掉酒精度，选项 C 只是 1 hl 的税额，选项 D 把百升当成了升。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 100 x 40 x 350.90 = EUR 1 403 600.00. Option B drops the alcohol content, option C is the duty on a single hl and option D confuses hectolitres with litres."
 },
 {
  "id": "Q0805",
  "qid": "c17q05",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "estonia",
   "wine"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚葡萄酒批发商 2026 年进口 500 百升、酒精度高于 6 % vol 的葡萄酒。2026 年该档消费税为每 hl 179.27 欧元。应缴消费税是多少？",
  "stemEn": "An Estonian wine wholesaler imported 500 hectolitres of wine above 6 % vol in 2026. The 2026 rate for that band is EUR 179.27 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "89 635.00 欧元",
    "en": "EUR 89 635.00"
   },
   {
    "zh": "38 410.00 欧元",
    "en": "EUR 38 410.00"
   },
   {
    "zh": "179 270.00 欧元",
    "en": "EUR 179 270.00"
   },
   {
    "zh": "76 820.00 欧元",
    "en": "EUR 76 820.00"
   }
  ],
  "answer": 0,
  "solutionZh": "500 hl × 179.27 = 89 635.00 欧元。选项 B 是 ≤6 % vol 档的税率（76.82）算出的结果，选项 C 忘记乘体积，选项 D 是 ≤6 % vol 档对 1 000 hl 的税额。",
  "solutionEn": "500 hl x 179.27 = EUR 89 635.00. Option B uses the up-to-6%-vol rate of EUR 76.82, option C forgets the volume and option D is the low band applied to 1 000 hl."
 },
 {
  "id": "Q0806",
  "qid": "c17q06",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "chapter",
  "stemZh": "按 EMTA 的官方算例（爱沙尼亚，增值税 24 %）：一票包裹里有衬衫（10 欧元）、T 恤（5 欧元）和牛仔裤（20 欧元），每件商品各加运费 2 欧元，报关单上申报为 3 行。该包裹在海关应缴的关税与增值税合计是多少？",
  "stemEn": "Using the official EMTA example (Estonia, 24 % VAT): a parcel contains a shirt (EUR 10), a T-shirt (EUR 5) and jeans (EUR 20), each with EUR 2 of transport, declared on three lines. How much duty plus VAT is payable at customs?",
  "options": [
   {
    "zh": "21.00 欧元（关税 9.00 + 增值税 12.00）",
    "en": "EUR 21.00 (duty EUR 9.00 + VAT EUR 12.00)"
   },
   {
    "zh": "15.00 欧元（关税 3.00 + 增值税 12.00）",
    "en": "EUR 15.00 (duty EUR 3.00 + VAT EUR 12.00)"
   },
   {
    "zh": "24.00 欧元（关税 3.00 + 增值税 21.00）",
    "en": "EUR 24.00 (duty EUR 3.00 + VAT EUR 21.00)"
   },
   {
    "zh": "33.00 欧元（关税 9.00 + 增值税 24.00）",
    "en": "EUR 33.00 (duty EUR 9.00 + VAT EUR 24.00)"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；增值税按每件商品的（货值 + 运费 + 关税）× 24 %：衬衫 15 × 24 % = 3.60，T 恤 10 × 24 % = 2.40，牛仔裤 25 × 24 % = 6.00，合计 12.00 欧元；关税加增值税 = 9.00 + 12.00 = 21.00 欧元，与 EMTA 的官方表述一致。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00. VAT per item is (value + transport + duty) x 24 %: shirt 15 x 24% = 3.60, T-shirt 10 x 24% = 2.40, jeans 25 x 24% = 6.00, i.e. EUR 12.00 in total. Duty plus VAT = 9.00 + 12.00 = EUR 21.00, exactly as in the EMTA wording."
 },
 {
  "id": "Q0807",
  "qid": "c17q07",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日起，对不超过 150 欧元的货物征收 3 欧元的临时关税。EMTA 明确说明：同一货物若在报关单上申报为多行，每行分别计税。同一批 3 件衬衫申报为 3 行与合并为 1 行，关税分别是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 applies to consignments up to EUR 150. EMTA states that where the same goods are declared on several lines each line is taxed separately. For the same three shirts, what is the duty when declared on three lines and on one line?",
  "options": [
   {
    "zh": "3 行为 9.00 欧元；1 行为 3.00 欧元",
    "en": "Three lines: EUR 9.00; one line: EUR 3.00"
   },
   {
    "zh": "3 行为 3.00 欧元；1 行为 9.00 欧元",
    "en": "Three lines: EUR 3.00; one line: EUR 9.00"
   },
   {
    "zh": "两种申报方式都是 9.00 欧元",
    "en": "EUR 9.00 on either way of declaring"
   },
   {
    "zh": "两种申报方式都是 3.00 欧元",
    "en": "EUR 3.00 on either way of declaring"
   }
  ],
  "answer": 0,
  "solutionZh": "3 欧元是**每个报关单商品行（商品类别）**征收一次，不是按每一件实物商品。3 行 × 3.00 = 9.00 欧元；合并为 1 行则只收 3.00 欧元。这也是 EMTA 整票算例里关税合计为 9 欧元的原因（衬衫、T 恤、牛仔裤共 3 行）。",
  "solutionEn": "The EUR 3 is charged **once per declared goods line (per item category)**, not per physical object. Three lines x EUR 3.00 = EUR 9.00; a single line attracts only EUR 3.00. This is why the duty in the EMTA consignment example totals EUR 9 - the shirt, the T-shirt and the jeans are three lines."
 },
 {
  "id": "Q0808",
  "qid": "c17q08",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "netherlands"
  ],
  "source": "chapter",
  "stemZh": "按荷兰海关的官方算例：一票货物的完税价格为 199 欧元，另有 25 欧元费用与 10 欧元运费，关税率 3%，该包裹属于 1 个产品类别，荷兰增值税税率 21%。在海关实付合计是多少？",
  "stemEn": "Using the official Dutch example: a consignment has a customs value of EUR 199 plus EUR 25 and EUR 10 of charges, the duty rate is 3%, the parcel is one product category and the Dutch VAT rate is 21%. How much is paid at the border in total?",
  "options": [
   {
    "zh": "60.05 欧元（关税 7.02 + 处理费 2.00 + 增值税 51.03）",
    "en": "EUR 60.05 (duty 7.02 + handling 2.00 + VAT 51.03)"
   },
   {
    "zh": "58.05 欧元（未计处理费）",
    "en": "EUR 58.05 (handling fee omitted)"
   },
   {
    "zh": "62.05 欧元（处理费按 3 行计收）",
    "en": "EUR 62.05 (handling fee on three lines)"
   },
   {
    "zh": "51.03 欧元（只算增值税）",
    "en": "EUR 51.03 (VAT only)"
   }
  ],
  "answer": 0,
  "solutionZh": "完税价格合计 = 199 + 25 + 10 = 234.00 欧元；关税 = 234 × 3% = 7.02 欧元；处理费 = 2.00 欧元（1 个产品类别）；增值税税基 = 234 + 7.02 + 2 = 243.02 欧元，增值税 = 243.02 × 21% = 51.03 欧元；海关实付 = 7.02 + 2.00 + 51.03 = 60.05 欧元。注意处理费进入增值税税基。",
  "solutionEn": "Customs value = 199 + 25 + 10 = EUR 234.00; duty = 234 x 3% = EUR 7.02; handling fee = EUR 2.00 (one product category); VAT base = 234 + 7.02 + 2 = EUR 243.02, VAT = 243.02 x 21% = EUR 51.03. Paid at the border = 7.02 + 2.00 + 51.03 = EUR 60.05. Note that the handling fee sits inside the VAT base."
 },
 {
  "id": "Q0809",
  "qid": "c17q09",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日起 150 欧元关税豁免取消。一票完税价格 149 欧元的包裹与一票 151 欧元的包裹，关税率均为 12%。两票的关税分别是多少？",
  "stemEn": "The EUR 150 duty exemption was abolished on 1 July 2026. A consignment with a customs value of EUR 149 and one of EUR 151 face a duty rate of 12%. What duty applies to each?",
  "options": [
   {
    "zh": "149 欧元的包裹 3.00 欧元；151 欧元的包裹 18.12 欧元",
    "en": "EUR 149 parcel: EUR 3.00; EUR 151 parcel: EUR 18.12"
   },
   {
    "zh": "149 欧元的包裹 17.88 欧元；151 欧元的包裹 18.12 欧元",
    "en": "EUR 149 parcel: EUR 17.88; EUR 151 parcel: EUR 18.12"
   },
   {
    "zh": "两票都是 3.00 欧元",
    "en": "EUR 3.00 on both"
   },
   {
    "zh": "两票都是 18.12 欧元",
    "en": "EUR 18.12 on both"
   }
  ],
  "answer": 0,
  "solutionZh": "临时固定关税 3 欧元只适用于不超过 150 欧元的货物：149 欧元的包裹按 3.00 欧元征税。151 欧元超过门槛，适用正常最惠国税率 12% = 18.12 欧元。选项 B 错把 3 欧元的门槛当成了 150 欧元以下仍按 12% 征税——这正是「豁免取消」的实际效果：门槛以下从免税变成定额税。",
  "solutionEn": "The temporary flat EUR 3 applies only to consignments of up to EUR 150, so the EUR 149 parcel pays EUR 3.00. At EUR 151 the consignment is above the threshold and pays the normal MFN rate of 12% = EUR 18.12. Option B wrongly treats the EUR 150 band as still dutiable at 12% - which is exactly what the abolition changes: below the threshold the parcel moves from duty-free to a flat duty."
 },
 {
  "id": "Q0810",
  "qid": "c17q10",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "2026 年 11 月 1 日起，每份报关单每个商品类别收取 2 欧元处理费。一票完税价格 100 欧元、1 个商品类别的货物，关税为 3 欧元（临时固定关税），目的地增值税税率 21%。进口增值税是多少？",
  "stemEn": "From 1 November 2026 a handling fee of EUR 2 applies per product category on the declaration. A consignment with a customs value of EUR 100 and one product category has a duty of EUR 3 (the temporary flat duty). The VAT rate of the destination is 21%. What is the import VAT?",
  "options": [
   {
    "zh": "22.05 欧元",
    "en": "EUR 22.05"
   },
   {
    "zh": "21.63 欧元（未把处理费计入税基）",
    "en": "EUR 21.63 (handling fee left out of the base)"
   },
   {
    "zh": "21.00 欧元",
    "en": "EUR 21.00"
   },
   {
    "zh": "23.10 欧元",
    "en": "EUR 23.10"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税税基 = 100.00 + 3.00 + 2.00 = 105.00 欧元；增值税 = 105.00 × 21% = 22.05 欧元。选项 B 是漏掉处理费的算法——处理费属于进口时应计的税费，要进入税基，所以它会额外抬高增值税 0.42 欧元。",
  "solutionEn": "VAT base = 100.00 + 3.00 + 2.00 = EUR 105.00; VAT = 105.00 x 21% = EUR 22.05. Option B is the computation without the handling fee: the fee is an import charge and therefore enters the base, adding EUR 0.42 of VAT."
 },
 {
  "id": "Q0811",
  "qid": "c17q11",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "cbam",
   "certificates"
  ],
  "source": "chapter",
  "stemZh": "CBAM 最终制度下，一家进口商进口 120 吨铝，内含排放量为每吨 2.4 吨 CO2 当量。若 CBAM 证书单价为每吨 80 欧元（示例价格），交回证书需要多少钱？",
  "stemEn": "Under the definitive CBAM regime an importer brings in 120 tonnes of aluminium with embedded emissions of 2.4 tonnes of CO2 equivalent per tonne. If a CBAM certificate costs EUR 80 per tonne (illustrative price), how much must be spent on surrendering certificates?",
  "options": [
   {
    "zh": "23 040.00 欧元",
    "en": "EUR 23 040.00"
   },
   {
    "zh": "288.00 欧元",
    "en": "EUR 288.00"
   },
   {
    "zh": "9 600.00 欧元",
    "en": "EUR 9 600.00"
   },
   {
    "zh": "2 880.00 欧元",
    "en": "EUR 2 880.00"
   }
  ],
  "answer": 0,
  "solutionZh": "内含排放总量 = 120 吨 × 2.4 吨 CO2e/吨 = 288 吨 CO2e；需交回的证书 = 288 张（每张 1 吨 CO2e）；费用 = 288 × 80.00 = 23 040.00 欧元。证书单价随市场波动，考试中若给出单价即为计算条件；第 22 条还要求每季度末账户中的证书至少覆盖年内已进口货物内含排放量的 80 %。",
  "solutionEn": "Total embedded emissions = 120 t x 2.4 t CO2e per t = 288 t CO2e, so 288 certificates (one tonne each) must be surrendered: 288 x EUR 80.00 = EUR 23 040.00. Certificate prices move with the market, so the price is given as a condition of the question; Art. 22 also requires the account to hold at least 80% of the emissions of the goods imported so far at the end of each quarter."
 },
 {
  "id": "Q0812",
  "qid": "c17q12",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "cbam",
   "certificates"
  ],
  "source": "chapter",
  "stemZh": "按 CBAM 第 22 条，授权 CBAM 申报人在每个季度末，账户中的证书数量须至少相当于自年初以来进口货物内含排放量的 80 %。若年内已进口货物的内含排放总量为 288 吨 CO2e，第一季度末至少要持有多少证书？",
  "stemEn": "Under Article 22 CBAM, at the end of each quarter the account must hold certificates corresponding to at least 80 % of the embedded emissions of the goods imported since the start of the year. If the emissions imported so far total 288 t CO2e, how many certificates must be held at the end of the first quarter?",
  "options": [
   {
    "zh": "230.40 吨对应的证书",
    "en": "certificates for 230.40 tonnes"
   },
   {
    "zh": "288 吨对应的证书（100 %）",
    "en": "certificates for 288 tonnes (100%)"
   },
   {
    "zh": "57.60 吨对应的证书（20 %）",
    "en": "certificates for 57.60 tonnes (20%)"
   },
   {
    "zh": "345.60 吨对应的证书（120 %）",
    "en": "certificates for 345.60 tonnes (120%)"
   }
  ],
  "answer": 0,
  "solutionZh": "288 × 80 % = 230.40 吨 CO2e，即账户中至少要有 230.40 张（每张 1 吨）证书。选项 B 是全年交回数量（5 月 31 日前），选项 D 是超额准备。",
  "solutionEn": "288 x 80% = 230.40 t CO2e, so the account must hold at least 230.40 certificates (one tonne each). Option B is the annual surrender quantity (by 31 May) and option D is over-provision."
 },
 {
  "id": "Q0813",
  "qid": "c17q13",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "estonia",
   "beer"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚啤酒消费税自 2026 年 1 月 1 日上调 10 %（由每 hl 14.00 欧元升至 15.40 欧元）。某啤酒厂年产量 12 000 hl，上调后每年多缴多少消费税？",
  "stemEn": "Estonian beer excise rose by 10 % on 1 January 2026, from EUR 14.00 to EUR 15.40 per hl. By how much does a brewery producing 12 000 hl a year pay more after the increase?",
  "options": [
   {
    "zh": "16 800.00 欧元",
    "en": "EUR 16 800.00"
   },
   {
    "zh": "184 800.00 欧元",
    "en": "EUR 184 800.00"
   },
   {
    "zh": "15 400.00 欧元",
    "en": "EUR 15 400.00"
   },
   {
    "zh": "168 000.00 欧元",
    "en": "EUR 168 000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "每百升增加 15.40 − 14.00 = 1.40 欧元；12 000 hl × 1.40 = 16 800.00 欧元。选项 D 漏掉一个零，选项 C 是按新税率计算的总额而非增加额。",
  "solutionEn": "The increase is 15.40 - 14.00 = EUR 1.40 per hl; 12 000 hl x 1.40 = EUR 16 800.00. Option D is out by a factor of ten and option C is the new total rather than the increase."
 },
 {
  "id": "Q0814",
  "qid": "c17q14",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "estonia",
   "spirits"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚网店销售 100 瓶 0.5 升装、酒精度 40 % 的烈酒。按 2026 年烈酒消费税（每 % vol 每 hl 350.90 欧元），这 100 瓶应缴消费税多少？每瓶多少？",
  "stemEn": "An Estonian webshop sells 100 bottles of 0.5 litre spirit at 40 % vol. Under the 2026 Estonian spirits rate of EUR 350.90 per % vol per hl, what excise duty is due on the 100 bottles, and how much per bottle?",
  "options": [
   {
    "zh": "合计 7 018.00 欧元，每瓶 70.18 欧元",
    "en": "EUR 7 018.00 in total, EUR 70.18 per bottle"
   },
   {
    "zh": "合计 70 180.00 欧元，每瓶 701.80 欧元",
    "en": "EUR 70 180.00 in total, EUR 701.80 per bottle"
   },
   {
    "zh": "合计 1 403.60 欧元，每瓶 14.04 欧元",
    "en": "EUR 1 403.60 in total, EUR 14.04 per bottle"
   },
   {
    "zh": "合计 3 509.00 欧元，每瓶 35.09 欧元",
    "en": "EUR 3 509.00 in total, EUR 35.09 per bottle"
   }
  ],
  "answer": 0,
  "solutionZh": "总量 100 瓶 × 0.5 升 = 50 升 = 0.5 hl；消费税 = 0.5 hl × 40 % vol × 350.90 = 7 018.00 欧元；每瓶 = 7 018.00 ÷ 100 = 70.18 欧元。单位陷阱：百升与升、每 % vol 与每 hl 的换算。",
  "solutionEn": "Total volume 100 x 0.5 litre = 50 litres = 0.5 hl; excise = 0.5 hl x 40 % vol x 350.90 = EUR 7 018.00; per bottle = 7 018.00 / 100 = EUR 70.18. Watch the units: hectolitres against litres, and per % vol against per hl."
 },
 {
  "id": "Q0815",
  "qid": "c17q15",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "excise",
   "estonia",
   "deferment"
  ],
  "source": "chapter",
  "stemZh": "在爱沙尼亚，一批酒精存放在消费税仓库（aktsiisilaopaja）中。消费税的纳税义务在何时产生？",
  "stemEn": "In Estonia a batch of alcohol is stored in an excise warehouse (aktsiisilaopaja). When does the excise liability arise?",
  "options": [
   {
    "zh": "货物被移出仓库、且不再享有临时消费税免除而用于消费时",
    "en": "When the goods are dispatched from the warehouse without temporary relief and placed in consumption"
   },
   {
    "zh": "货物进入仓库时",
    "en": "When the goods enter the warehouse"
   },
   {
    "zh": "货物进口报关单被接受时",
    "en": "When the import declaration is accepted"
   },
   {
    "zh": "仓库经营者申请许可时",
    "en": "When the warehouse operator applies for its licence"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚的结构性递延：仓库内货物仍在监管之下，纳税义务（maksukohustus）只在货物为消费而移出 aktsiisilaopaja 时产生。BE、NL、DE、FR 的授权仓库保管人制度同样是「递延到出库消费时」缴税。",
  "solutionEn": "Estonia's deferral is structural: goods in the warehouse remain under supervision, and the liability (maksukohustus) arises only when the goods are moved out of the aktsiisilaopaja for consumption. The authorised warehousekeeper scheme in BE, NL, DE and FR defers the tax in the same way, until release for consumption."
 },
 {
  "id": "Q0816",
  "qid": "c17q16",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "2026-reform",
   "import-vat",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日起欧盟取消了 150 欧元低值包裹的关税豁免。这一变化对进口增值税的影响是什么？",
  "stemEn": "From 1 July 2026 the EU abolished the EUR 150 duty exemption for low-value consignments. What is the effect of this on import VAT?",
  "options": [
   {
    "zh": "进口增值税照常征收，而且新增的 3 欧元关税还会抬高进口增值税税基",
    "en": "Import VAT is still collected, and the new EUR 3 duty enlarges the import VAT base"
   },
   {
    "zh": "低值包裹不再征收进口增值税",
    "en": "Low-value consignments no longer pay import VAT"
   },
   {
    "zh": "进口增值税也改为每票 3 欧元定额",
    "en": "Import VAT also becomes a flat EUR 3 per consignment"
   },
   {
    "zh": "进口增值税的征收起点提高到 150 欧元以上",
    "en": "The import VAT collection threshold rises to above EUR 150"
   }
  ],
  "answer": 0,
  "solutionZh": "取消的是**关税**豁免，不是增值税规则：低值包裹的进口增值税照常征收（IOSS 机制继续适用），而且 3 欧元的临时关税会进入税基，使进口增值税相应上升。选项 B 是最常见的误读。",
  "solutionEn": "What was abolished is the **duty** exemption, not the VAT rules: import VAT continues to be collected (IOSS still works) and the temporary EUR 3 duty enters the base, so import VAT rises accordingly. Option B is the classic misreading."
 },
 {
  "id": "Q0817",
  "qid": "c17q17",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "2026-reform",
   "customs-duty",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "关于 2026 年的 3 欧元临时关税，下列哪一项是正确的？",
  "stemEn": "Which of the following statements about the EUR 3 temporary duty of 2026 is correct?",
  "options": [
   {
    "zh": "按报关单上的商品行（商品类别）分别计收，同一批 3 件衬衫若报成 3 行就是 9 欧元",
    "en": "It is charged per declared goods line (per item category), so three shirts declared on three lines cost EUR 9"
   },
   {
    "zh": "按每一件实物商品计收，3 件衬衫就是 9 欧元，1 行申报也一样",
    "en": "It is charged per physical object, so three shirts always cost EUR 9 whether declared on one line or three"
   },
   {
    "zh": "按每票包裹计收，一票最多 3 欧元",
    "en": "It is charged per consignment, capped at EUR 3 per parcel"
   },
   {
    "zh": "按重量计收，每公斤 3 欧元",
    "en": "It is charged by weight, EUR 3 per kilogram"
   }
  ],
  "answer": 0,
  "solutionZh": "EMTA 的官方警告：关税取决于报关单上的商品行——同一货物若申报为多行，每行分别计税。因此「每件实物 3 欧元」是错误理解：合并为一行反而只付 3 欧元。",
  "solutionEn": "EMTA's own warning: the duty depends on the goods lines on the declaration - if the same goods are declared on several lines, each line is taxed separately. 'EUR 3 per physical object' is therefore wrong: declaring the shirts on a single line costs only EUR 3."
 },
 {
  "id": "Q0818",
  "qid": "c17q18",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "cbam",
   "case",
   "authorised-declarant"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司从中国进口 300 吨铝制品。CBAM 最终制度自 2026 年 1 月 1 日起适用。谁承担 CBAM 的申报与证书义务？",
  "stemEn": "A German company imports 300 tonnes of aluminium articles from China. The definitive CBAM regime applies from 1 January 2026. Who carries the declaration and certificate obligations?",
  "options": [
   {
    "zh": "进口环节的授权 CBAM 申报人：德国进口商本身，或其指定的间接海关代表",
    "en": "The authorised CBAM declarant at import: the German importer itself, or the indirect customs representative it appoints"
   },
   {
    "zh": "中国境内生产该铝制品的工厂",
    "en": "The factory in China that produced the aluminium articles"
   },
   {
    "zh": "承运该批货物的船公司",
    "en": "The shipping line that carried the consignment"
   },
   {
    "zh": "德国的最终消费者",
    "en": "The final consumer in Germany"
   }
  ],
  "answer": 0,
  "solutionZh": "第 4 条与第 25 条：只有授权 CBAM 申报人才能进口这些货物。第 5 条：设立在成员国的进口商自行申请；若进口商指定间接代表并由其担任授权 CBAM 申报人，则由该代表申请；进口商未在欧盟设立时必须由间接代表申请。义务人是进口环节的人，不是生产者、承运人或消费者。",
  "solutionEn": "Arts. 4 and 25: these goods may be imported only by an authorised CBAM declarant. Art. 5: an importer established in a Member State applies itself; where it appoints an indirect representative to act as authorised CBAM declarant, the representative applies; where the importer is not established in the Union, the indirect representative must apply. The obligor sits at import - not the producer, the carrier or the consumer."
 },
 {
  "id": "Q0819",
  "qid": "c17q19",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "vida",
   "e-invoicing",
   "concept"
  ],
  "source": "chapter",
  "stemZh": "关于 ViDA（增值税数字化一揽子方案），下列哪一项是正确的？",
  "stemEn": "Which of the following statements about ViDA (the VAT in the Digital Age package) is correct?",
  "options": [
   {
    "zh": "2025 年 3 月 11 日由理事会通过，含 12 项指令，方向包括电子发票与电子报告、平台规则与 2030 年代进口增值税处理的简化；分阶段适用日期需另行核对（VERIFY）",
    "en": "Adopted by Council on 11 March 2025 in 12 directives, moving towards e-invoicing and e-reporting, platform rules and a simplification of import VAT handling for the 2030s; the staged application dates must be checked separately (VERIFY)"
   },
   {
    "zh": "ViDA 已于 2025 年 1 月 1 日起全面适用，所有发票必须电子化",
    "en": "ViDA has applied in full since 1 January 2025 and every invoice must be electronic"
   },
   {
    "zh": "ViDA 只涉及进口增值税，与电子发票无关",
    "en": "ViDA only concerns import VAT and has nothing to do with e-invoicing"
   },
   {
    "zh": "ViDA 是海关改革的一部分，用来取消 150 欧元豁免",
    "en": "ViDA is part of the customs reform and abolished the EUR 150 exemption"
   }
  ],
  "answer": 0,
  "solutionZh": "ViDA 于 2025 年 3 月 11 日通过，属「已通过、分阶段适用」状态；其内容包括 e-invoicing、e-reporting、平台规则与进口增值税简化。取消 150 欧元关税豁免的是 2026 年的海关改革（Council Reg. (EU) 2026/382），与 ViDA 无关。分阶段日期属参考卡标注的 VERIFY 事项。",
  "solutionEn": "ViDA was adopted on 11 March 2025 and is in the 'adopted, applying in stages' state; it covers e-invoicing, e-reporting, platform rules and the simplification of import VAT. The EUR 150 duty exemption was abolished by the 2026 customs reform (Council Reg. (EU) 2026/382), which is a different instrument. The staged dates are a VERIFY item."
 },
 {
  "id": "Q0820",
  "qid": "c17q20",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "e-invoicing",
   "france",
   "case"
  ],
  "source": "chapter",
  "stemZh": "法国自 2026 年 9 月 1 日起全面推行企业间电子发票。关于开具与接收义务，下列哪一项正确？",
  "stemEn": "France generalises e-invoicing between businesses from 1 September 2026. Which statement about the issuance and receipt obligations is correct?",
  "options": [
   {
    "zh": "所有企业都必须接收电子发票；大型企业与 ETI 自 2026 年 9 月 1 日起必须开具；中小企业自 2027 年 9 月 1 日起必须开具",
    "en": "All businesses must receive e-invoices; large companies and ETIs must issue them from 1 September 2026; SMEs must issue them from 1 September 2027"
   },
   {
    "zh": "只有大型企业需要接收和开具电子发票，中小企业不受影响",
    "en": "Only large companies must receive and issue e-invoices; SMEs are not affected"
   },
   {
    "zh": "2026 年 9 月 1 日起所有企业都必须开具电子发票",
    "en": "From 1 September 2026 every business must issue e-invoices"
   },
   {
    "zh": "电子发票自 2027 年 9 月 1 日起才对所有企业生效",
    "en": "E-invoicing only becomes binding for all businesses on 1 September 2027"
   }
  ],
  "answer": 0,
  "solutionZh": "根据法国经济部与 service-public 的官方说明：2026 年 9 月 1 日起**接收**义务适用于所有企业，**开具**义务自同日起适用于大型企业与中型企业（ETI），中小企业与微型企业自 2027 年 9 月 1 日起开具。这是零售业开票流程必须提前改造的节点。",
  "solutionEn": "According to the French Ministry of Economy and service-public: from 1 September 2026 the **receipt** obligation applies to all businesses, and the **issuance** obligation applies from the same date to large companies and ETIs, with SMEs and micro-businesses issuing from 1 September 2027. It is the date retail invoicing processes have to be rebuilt around."
 },
 {
  "id": "Q0821",
  "qid": "c17v01-01",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 1,000.00 百升，适用税率 14.00 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 1,000.00 hl a year at a rate of EUR 14.00 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "14,000.00",
    "en": "14,000.00"
   },
   {
    "zh": "16,170.00",
    "en": "16,170.00"
   },
   {
    "zh": "15,400.00",
    "en": "15,400.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 1,000.00 × 14.00 = 14,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 1,000.00 x 14.00 = EUR 14,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0822",
  "qid": "c17v01-02",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 1,000.00 百升，适用税率 15.40 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 1,000.00 hl a year at a rate of EUR 15.40 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "15,400.00",
    "en": "15,400.00"
   },
   {
    "zh": "16,170.00",
    "en": "16,170.00"
   },
   {
    "zh": "16,940.00",
    "en": "16,940.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 1,000.00 × 15.40 = 15,400.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 1,000.00 x 15.40 = EUR 15,400.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0823",
  "qid": "c17v01-03",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 2,500.00 百升，适用税率 14.00 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 2,500.00 hl a year at a rate of EUR 14.00 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "35,000.00",
    "en": "35,000.00"
   },
   {
    "zh": "40,425.00",
    "en": "40,425.00"
   },
   {
    "zh": "38,500.00",
    "en": "38,500.00"
   },
   {
    "zh": "2,500.00",
    "en": "2,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 2,500.00 × 14.00 = 35,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 2,500.00 x 14.00 = EUR 35,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0824",
  "qid": "c17v01-04",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 2,500.00 百升，适用税率 15.40 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 2,500.00 hl a year at a rate of EUR 15.40 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "38,500.00",
    "en": "38,500.00"
   },
   {
    "zh": "40,425.00",
    "en": "40,425.00"
   },
   {
    "zh": "42,350.00",
    "en": "42,350.00"
   },
   {
    "zh": "2,500.00",
    "en": "2,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 2,500.00 × 15.40 = 38,500.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 2,500.00 x 15.40 = EUR 38,500.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0825",
  "qid": "c17v01-05",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 5,000.00 百升，适用税率 14.00 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 5,000.00 hl a year at a rate of EUR 14.00 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "70,000.00",
    "en": "70,000.00"
   },
   {
    "zh": "80,850.00",
    "en": "80,850.00"
   },
   {
    "zh": "77,000.00",
    "en": "77,000.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 5,000.00 × 14.00 = 70,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 5,000.00 x 14.00 = EUR 70,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0826",
  "qid": "c17v01-06",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 5,000.00 百升，适用税率 15.40 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 5,000.00 hl a year at a rate of EUR 15.40 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "77,000.00",
    "en": "77,000.00"
   },
   {
    "zh": "80,850.00",
    "en": "80,850.00"
   },
   {
    "zh": "84,700.00",
    "en": "84,700.00"
   },
   {
    "zh": "5,000.00",
    "en": "5,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 5,000.00 × 15.40 = 77,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 5,000.00 x 15.40 = EUR 77,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0827",
  "qid": "c17v01-07",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 12,000.00 百升，适用税率 14.00 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 12,000.00 hl a year at a rate of EUR 14.00 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "168,000.00",
    "en": "168,000.00"
   },
   {
    "zh": "194,040.00",
    "en": "194,040.00"
   },
   {
    "zh": "184,800.00",
    "en": "184,800.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 12,000.00 × 14.00 = 168,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 12,000.00 x 14.00 = EUR 168,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0828",
  "qid": "c17v01-08",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 12,000.00 百升，适用税率 15.40 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 12,000.00 hl a year at a rate of EUR 15.40 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "184,800.00",
    "en": "184,800.00"
   },
   {
    "zh": "194,040.00",
    "en": "194,040.00"
   },
   {
    "zh": "203,280.00",
    "en": "203,280.00"
   },
   {
    "zh": "12,000.00",
    "en": "12,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 12,000.00 × 15.40 = 184,800.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 12,000.00 x 15.40 = EUR 184,800.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0829",
  "qid": "c17v01-09",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 20,000.00 百升，适用税率 14.00 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 20,000.00 hl a year at a rate of EUR 14.00 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "280,000.00",
    "en": "280,000.00"
   },
   {
    "zh": "323,400.00",
    "en": "323,400.00"
   },
   {
    "zh": "308,000.00",
    "en": "308,000.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 20,000.00 × 14.00 = 280,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 20,000.00 x 14.00 = EUR 280,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0830",
  "qid": "c17v01-10",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "calculation",
   "excise",
   "beer"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚啤酒消费税按每百升定额征收，某厂年度产量 20,000.00 百升，适用税率 15.40 欧元/百升。应缴消费税是多少？",
  "stemEn": "Estonian beer excise is a flat amount per hectolitre. A producer makes 20,000.00 hl a year at a rate of EUR 15.40 per hl. What excise duty is due?",
  "options": [
   {
    "zh": "308,000.00",
    "en": "308,000.00"
   },
   {
    "zh": "323,400.00",
    "en": "323,400.00"
   },
   {
    "zh": "338,800.00",
    "en": "338,800.00"
   },
   {
    "zh": "20,000.00",
    "en": "20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "消费税 = 产量(hl) × 每 hl 税率 = 20,000.00 × 15.40 = 308,000.00 欧元。选项 B 套用 2027 年税率（16.17），选项 C 在既有税率上再叠加 10 % 上调，选项 D 只是产量本身。",
  "solutionEn": "Excise = volume in hl x rate per hl = 20,000.00 x 15.40 = EUR 308,000.00. Option B uses the 2027 rate of 16.17, option C stacks the 10% rise on top of the rate again and option D is the volume alone."
 },
 {
  "id": "Q0831",
  "qid": "c17v02-01",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 50.00 百升、酒精度 40 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 50.00 hl of spirits at 40 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "701,800.00",
    "en": "701,800.00"
   },
   {
    "zh": "17,545.00",
    "en": "17,545.00"
   },
   {
    "zh": "358,540.00",
    "en": "358,540.00"
   },
   {
    "zh": "153,640.00",
    "en": "153,640.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 50.00 × 40 × 350.90 = 701,800.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 50.00 x 40 x 350.90 = EUR 701,800.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0832",
  "qid": "c17v02-02",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 50.00 百升、酒精度 70 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 50.00 hl of spirits at 70 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "1,228,150.00",
    "en": "1,228,150.00"
   },
   {
    "zh": "17,545.00",
    "en": "17,545.00"
   },
   {
    "zh": "627,445.00",
    "en": "627,445.00"
   },
   {
    "zh": "268,870.00",
    "en": "268,870.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 50.00 × 70 × 350.90 = 1,228,150.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 50.00 x 70 x 350.90 = EUR 1,228,150.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0833",
  "qid": "c17v02-03",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 100.00 百升、酒精度 40 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 100.00 hl of spirits at 40 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "1,403,600.00",
    "en": "1,403,600.00"
   },
   {
    "zh": "35,090.00",
    "en": "35,090.00"
   },
   {
    "zh": "717,080.00",
    "en": "717,080.00"
   },
   {
    "zh": "307,280.00",
    "en": "307,280.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 100.00 × 40 × 350.90 = 1,403,600.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 100.00 x 40 x 350.90 = EUR 1,403,600.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0834",
  "qid": "c17v02-04",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 100.00 百升、酒精度 70 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 100.00 hl of spirits at 70 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "2,456,300.00",
    "en": "2,456,300.00"
   },
   {
    "zh": "35,090.00",
    "en": "35,090.00"
   },
   {
    "zh": "1,254,890.00",
    "en": "1,254,890.00"
   },
   {
    "zh": "537,740.00",
    "en": "537,740.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 100.00 × 70 × 350.90 = 2,456,300.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 100.00 x 70 x 350.90 = EUR 2,456,300.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0835",
  "qid": "c17v02-05",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 250.00 百升、酒精度 40 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 250.00 hl of spirits at 40 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "3,509,000.00",
    "en": "3,509,000.00"
   },
   {
    "zh": "87,725.00",
    "en": "87,725.00"
   },
   {
    "zh": "1,792,700.00",
    "en": "1,792,700.00"
   },
   {
    "zh": "768,200.00",
    "en": "768,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 250.00 × 40 × 350.90 = 3,509,000.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 250.00 x 40 x 350.90 = EUR 3,509,000.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0836",
  "qid": "c17v02-06",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 250.00 百升、酒精度 70 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 250.00 hl of spirits at 70 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "6,140,750.00",
    "en": "6,140,750.00"
   },
   {
    "zh": "87,725.00",
    "en": "87,725.00"
   },
   {
    "zh": "3,137,225.00",
    "en": "3,137,225.00"
   },
   {
    "zh": "1,344,350.00",
    "en": "1,344,350.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 250.00 × 70 × 350.90 = 6,140,750.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 250.00 x 70 x 350.90 = EUR 6,140,750.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0837",
  "qid": "c17v02-07",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 500.00 百升、酒精度 40 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 500.00 hl of spirits at 40 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "7,018,000.00",
    "en": "7,018,000.00"
   },
   {
    "zh": "175,450.00",
    "en": "175,450.00"
   },
   {
    "zh": "3,585,400.00",
    "en": "3,585,400.00"
   },
   {
    "zh": "1,536,400.00",
    "en": "1,536,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 500.00 × 40 × 350.90 = 7,018,000.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 500.00 x 40 x 350.90 = EUR 7,018,000.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0838",
  "qid": "c17v02-08",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 500.00 百升、酒精度 70 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 500.00 hl of spirits at 70 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "12,281,500.00",
    "en": "12,281,500.00"
   },
   {
    "zh": "175,450.00",
    "en": "175,450.00"
   },
   {
    "zh": "6,274,450.00",
    "en": "6,274,450.00"
   },
   {
    "zh": "2,688,700.00",
    "en": "2,688,700.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 500.00 × 70 × 350.90 = 12,281,500.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 500.00 x 70 x 350.90 = EUR 12,281,500.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0839",
  "qid": "c17v02-09",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 1,000.00 百升、酒精度 40 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 1,000.00 hl of spirits at 40 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "14,036,000.00",
    "en": "14,036,000.00"
   },
   {
    "zh": "350,900.00",
    "en": "350,900.00"
   },
   {
    "zh": "7,170,800.00",
    "en": "7,170,800.00"
   },
   {
    "zh": "3,072,800.00",
    "en": "3,072,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 1,000.00 × 40 × 350.90 = 14,036,000.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 1,000.00 x 40 x 350.90 = EUR 14,036,000.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0840",
  "qid": "c17v02-10",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "excise",
   "spirits"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚烈酒消费税按每 % vol 每百升计征。某进口商进口 1,000.00 百升、酒精度 70 % 的烈酒，2026 年税率为 350.90 欧元/% vol/hl。应缴消费税是多少？",
  "stemEn": "Estonian spirits excise is charged per % vol per hectolitre. An importer brings in 1,000.00 hl of spirits at 70 % vol, with a 2026 rate of EUR 350.90 per % vol per hl. What excise duty is due?",
  "options": [
   {
    "zh": "24,563,000.00",
    "en": "24,563,000.00"
   },
   {
    "zh": "350,900.00",
    "en": "350,900.00"
   },
   {
    "zh": "12,548,900.00",
    "en": "12,548,900.00"
   },
   {
    "zh": "5,377,400.00",
    "en": "5,377,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "烈酒消费税 = 体积(hl) × 酒精度(% vol) × 每 % vol 每 hl 税率 = 1,000.00 × 70 × 350.90 = 24,563,000.00 欧元。选项 B 漏掉酒精度，选项 C 与 D 误用了葡萄酒档税率。",
  "solutionEn": "Spirits excise = volume in hl x % vol x rate per % vol per hl = 1,000.00 x 70 x 350.90 = EUR 24,563,000.00. Option B drops the alcohol content and options C and D use wine-band rates."
 },
 {
  "id": "Q0841",
  "qid": "c17v03-01",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 40.00 欧元，国际运费 2.00 欧元，报关单上申报 1 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 40.00, international freight of EUR 2.00 and 1 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "58.28",
    "en": "58.28"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "11.28",
    "en": "11.28"
   },
   {
    "zh": "55.80",
    "en": "55.80"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 1 行 × 3.00 = 3.00 欧元；处理费 2.00 欧元；增值税税基 = 40.00 + 2.00 + 3.00 + 2.00 = 47.00 欧元；增值税 = 47.00 × 24 % = 11.28 欧元；合计 = 58.28 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 1 lines x EUR 3.00 = EUR 3.00; handling fee EUR 2.00; VAT base = 40.00 + 2.00 + 3.00 + 2.00 = EUR 47.00; VAT = EUR 47.00 x 24% = EUR 11.28; total = EUR 58.28. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0842",
  "qid": "c17v03-02",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 40.00 欧元，国际运费 2.00 欧元，报关单上申报 3 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 40.00, international freight of EUR 2.00 and 3 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "65.72",
    "en": "65.72"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   },
   {
    "zh": "12.72",
    "en": "12.72"
   },
   {
    "zh": "63.24",
    "en": "63.24"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；处理费 2.00 欧元；增值税税基 = 40.00 + 2.00 + 9.00 + 2.00 = 53.00 欧元；增值税 = 53.00 × 24 % = 12.72 欧元；合计 = 65.72 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00; handling fee EUR 2.00; VAT base = 40.00 + 2.00 + 9.00 + 2.00 = EUR 53.00; VAT = EUR 53.00 x 24% = EUR 12.72; total = EUR 65.72. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0843",
  "qid": "c17v03-03",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 100.00 欧元，国际运费 2.00 欧元，报关单上申报 1 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 100.00, international freight of EUR 2.00 and 1 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "132.68",
    "en": "132.68"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "25.68",
    "en": "25.68"
   },
   {
    "zh": "130.20",
    "en": "130.20"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 1 行 × 3.00 = 3.00 欧元；处理费 2.00 欧元；增值税税基 = 100.00 + 2.00 + 3.00 + 2.00 = 107.00 欧元；增值税 = 107.00 × 24 % = 25.68 欧元；合计 = 132.68 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 1 lines x EUR 3.00 = EUR 3.00; handling fee EUR 2.00; VAT base = 100.00 + 2.00 + 3.00 + 2.00 = EUR 107.00; VAT = EUR 107.00 x 24% = EUR 25.68; total = EUR 132.68. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0844",
  "qid": "c17v03-04",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 100.00 欧元，国际运费 2.00 欧元，报关单上申报 3 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 100.00, international freight of EUR 2.00 and 3 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "140.12",
    "en": "140.12"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   },
   {
    "zh": "27.12",
    "en": "27.12"
   },
   {
    "zh": "137.64",
    "en": "137.64"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；处理费 2.00 欧元；增值税税基 = 100.00 + 2.00 + 9.00 + 2.00 = 113.00 欧元；增值税 = 113.00 × 24 % = 27.12 欧元；合计 = 140.12 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00; handling fee EUR 2.00; VAT base = 100.00 + 2.00 + 9.00 + 2.00 = EUR 113.00; VAT = EUR 113.00 x 24% = EUR 27.12; total = EUR 140.12. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0845",
  "qid": "c17v03-05",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 140.00 欧元，国际运费 2.00 欧元，报关单上申报 1 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 140.00, international freight of EUR 2.00 and 1 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "182.28",
    "en": "182.28"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "35.28",
    "en": "35.28"
   },
   {
    "zh": "179.80",
    "en": "179.80"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 1 行 × 3.00 = 3.00 欧元；处理费 2.00 欧元；增值税税基 = 140.00 + 2.00 + 3.00 + 2.00 = 147.00 欧元；增值税 = 147.00 × 24 % = 35.28 欧元；合计 = 182.28 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 1 lines x EUR 3.00 = EUR 3.00; handling fee EUR 2.00; VAT base = 140.00 + 2.00 + 3.00 + 2.00 = EUR 147.00; VAT = EUR 147.00 x 24% = EUR 35.28; total = EUR 182.28. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0846",
  "qid": "c17v03-06",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 140.00 欧元，国际运费 2.00 欧元，报关单上申报 3 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 140.00, international freight of EUR 2.00 and 3 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "189.72",
    "en": "189.72"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   },
   {
    "zh": "36.72",
    "en": "36.72"
   },
   {
    "zh": "187.24",
    "en": "187.24"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；处理费 2.00 欧元；增值税税基 = 140.00 + 2.00 + 9.00 + 2.00 = 153.00 欧元；增值税 = 153.00 × 24 % = 36.72 欧元；合计 = 189.72 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00; handling fee EUR 2.00; VAT base = 140.00 + 2.00 + 9.00 + 2.00 = EUR 153.00; VAT = EUR 153.00 x 24% = EUR 36.72; total = EUR 189.72. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0847",
  "qid": "c17v03-07",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 150.00 欧元，国际运费 2.00 欧元，报关单上申报 1 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 150.00, international freight of EUR 2.00 and 1 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "194.68",
    "en": "194.68"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "37.68",
    "en": "37.68"
   },
   {
    "zh": "192.20",
    "en": "192.20"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 1 行 × 3.00 = 3.00 欧元；处理费 2.00 欧元；增值税税基 = 150.00 + 2.00 + 3.00 + 2.00 = 157.00 欧元；增值税 = 157.00 × 24 % = 37.68 欧元；合计 = 194.68 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 1 lines x EUR 3.00 = EUR 3.00; handling fee EUR 2.00; VAT base = 150.00 + 2.00 + 3.00 + 2.00 = EUR 157.00; VAT = EUR 157.00 x 24% = EUR 37.68; total = EUR 194.68. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0848",
  "qid": "c17v03-08",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 150.00 欧元，国际运费 2.00 欧元，报关单上申报 3 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 150.00, international freight of EUR 2.00 and 3 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "202.12",
    "en": "202.12"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   },
   {
    "zh": "39.12",
    "en": "39.12"
   },
   {
    "zh": "199.64",
    "en": "199.64"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；处理费 2.00 欧元；增值税税基 = 150.00 + 2.00 + 9.00 + 2.00 = 163.00 欧元；增值税 = 163.00 × 24 % = 39.12 欧元；合计 = 202.12 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00; handling fee EUR 2.00; VAT base = 150.00 + 2.00 + 9.00 + 2.00 = EUR 163.00; VAT = EUR 163.00 x 24% = EUR 39.12; total = EUR 202.12. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0849",
  "qid": "c17v03-09",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 250.00 欧元，国际运费 2.00 欧元，报关单上申报 1 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 250.00, international freight of EUR 2.00 and 1 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "318.68",
    "en": "318.68"
   },
   {
    "zh": "3.00",
    "en": "3.00"
   },
   {
    "zh": "61.68",
    "en": "61.68"
   },
   {
    "zh": "316.20",
    "en": "316.20"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 1 行 × 3.00 = 3.00 欧元；处理费 2.00 欧元；增值税税基 = 250.00 + 2.00 + 3.00 + 2.00 = 257.00 欧元；增值税 = 257.00 × 24 % = 61.68 欧元；合计 = 318.68 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 1 lines x EUR 3.00 = EUR 3.00; handling fee EUR 2.00; VAT base = 250.00 + 2.00 + 3.00 + 2.00 = EUR 257.00; VAT = EUR 257.00 x 24% = EUR 61.68; total = EUR 318.68. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0850",
  "qid": "c17v03-10",
  "chapter": 17,
  "chapterTitle": "消费税、附加征费与 2026 年改革议程",
  "chapterTitleEn": "Excise, Levies and the 2026 Reform Agenda",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "calculation",
   "2026-reform",
   "customs-duty"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的货物按每行商品 3 欧元征收临时关税，11 月 1 日起每个产品类别另收 2 欧元处理费。一票货物完税价格 250.00 欧元，国际运费 2.00 欧元，报关单上申报 3 行产品。进口国增值税税率 24 %。在海关实付合计是多少？",
  "stemEn": "From 1 July 2026 a temporary duty of EUR 3 per goods line applies to consignments up to EUR 150, and from 1 November 2026 a handling fee of EUR 2 per product category applies. A consignment has a customs value of EUR 250.00, international freight of EUR 2.00 and 3 product lines on the declaration. The VAT rate of the Member State of import is 24%. What is paid at the border in total?",
  "options": [
   {
    "zh": "326.12",
    "en": "326.12"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   },
   {
    "zh": "63.12",
    "en": "63.12"
   },
   {
    "zh": "323.64",
    "en": "323.64"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 3 行 × 3.00 = 9.00 欧元；处理费 2.00 欧元；增值税税基 = 250.00 + 2.00 + 9.00 + 2.00 = 263.00 欧元；增值税 = 263.00 × 24 % = 63.12 欧元；合计 = 326.12 欧元。选项 D 是漏掉处理费与由其产生的增值税。",
  "solutionEn": "Duty = 3 lines x EUR 3.00 = EUR 9.00; handling fee EUR 2.00; VAT base = 250.00 + 2.00 + 9.00 + 2.00 = EUR 263.00; VAT = EUR 263.00 x 24% = EUR 63.12; total = EUR 326.12. Option D leaves out the handling fee and the VAT on it."
 },
 {
  "id": "Q0851",
  "qid": "c18q01",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时家具店以不含税价 1 000.00 欧元卖给消费者一张桌子。适用标准税率。该店应计的增值税是多少？",
  "stemEn": "A Belgian furniture shop sells a desk for EUR 1,000.00 excluding VAT to a consumer at the standard rate. What VAT must the shop charge?",
  "options": [
   {
    "zh": "210.00 欧元",
    "en": "EUR 210.00"
   },
   {
    "zh": "1 210.00 欧元（含税价）",
    "en": "EUR 1,210.00 (the gross price)"
   },
   {
    "zh": "120.00 欧元",
    "en": "EUR 120.00"
   },
   {
    "zh": "1 000.00 欧元",
    "en": "EUR 1,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时的普通零售商品适用标准税率 21%。增值税 = 1 000.00 × 0.21 = 210.00 欧元；含税价为 1 210.00 欧元。答案：210.00 欧元。",
  "solutionEn": "Ordinary retail goods in Belgium are taxed at the standard rate of 21 %. VAT = 1,000.00 x 0.21 = EUR 210.00, so the gross price is EUR 1,210.00. Answer: EUR 210.00."
 },
 {
  "id": "Q0852",
  "qid": "c18q02",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "rates",
   "2026"
  ],
  "source": "chapter",
  "stemZh": "2026 年 3 月 1 日起，比利时一家酒店以不含税价 85.00 欧元提供一晚住宿。该晚住宿适用的税率与增值税是多少？",
  "stemEn": "From 1 March 2026 a Belgian hotel charges EUR 85.00 excluding VAT for one overnight stay. Which rate applies, and what is the VAT?",
  "options": [
   {
    "zh": "12%，增值税 10.20 欧元",
    "en": "12 %, VAT EUR 10.20"
   },
   {
    "zh": "6%，增值税 5.10 欧元",
    "en": "6 %, VAT EUR 5.10"
   },
   {
    "zh": "21%，增值税 17.85 欧元",
    "en": "21 %, VAT EUR 17.85"
   },
   {
    "zh": "19%，增值税 16.15 欧元",
    "en": "19 %, VAT EUR 16.15"
   }
  ],
  "answer": 0,
  "solutionZh": "旅馆住宿自 2026 年 3 月 1 日起由 6% 调至 12%（这是两项生效调整之一）。增值税 = 85.00 × 0.12 = 10.20 欧元。答案：12%，10.20 欧元。",
  "solutionEn": "Hotel accommodation moved from 6 % to 12 % on 1 March 2026 - one of the two changes that took effect. VAT = 85.00 x 0.12 = EUR 10.20. Answer: 12 %, EUR 10.20."
 },
 {
  "id": "Q0853",
  "qid": "c18q03",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "rates",
   "2026"
  ],
  "source": "chapter",
  "stemZh": "自 2026 年 3 月 1 日起，比利时对农药与植物保护产品适用 21% 的标准税率。一家经销商以不含税价 150.00 欧元销售农药，应计增值税是多少？",
  "stemEn": "From 1 March 2026 Belgium applies the 21 % standard rate to pesticides and plant-protection products. A distributor sells pesticides for EUR 150.00 excluding VAT. What VAT is due?",
  "options": [
   {
    "zh": "31.50 欧元",
    "en": "EUR 31.50"
   },
   {
    "zh": "18.00 欧元",
    "en": "EUR 18.00"
   },
   {
    "zh": "15.00 欧元",
    "en": "EUR 15.00"
   },
   {
    "zh": "36.00 欧元",
    "en": "EUR 36.00"
   }
  ],
  "answer": 0,
  "solutionZh": "农药与植物保护产品的税率自 2026 年 3 月 1 日起由 12% 提高到 21%。增值税 = 150.00 × 0.21 = 31.50 欧元。答案：31.50 欧元。",
  "solutionEn": "Pesticides and plant-protection products moved from 12 % to 21 % on 1 March 2026. VAT = 150.00 x 0.21 = EUR 31.50. Answer: EUR 31.50."
 },
 {
  "id": "Q0854",
  "qid": "c18q04",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "be",
   "rates",
   "2026",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "2026 年 3 月 1 日公布的比利时五项税率调整中，2026 年 11 月仍处于生效状态的是哪一项？",
  "stemEn": "Of the five Belgian rate changes dated 1 March 2026, which one was still in force in November 2026?",
  "options": [
   {
    "zh": "旅馆住宿与露营：6% 调至 12%",
    "en": "Hotel accommodation and camping: 6 % raised to 12 %"
   },
   {
    "zh": "外带食品与非酒精饮料：6% 调至 12%",
    "en": "Take-away food and non-alcoholic drinks: 6 % raised to 12 %"
   },
   {
    "zh": "影院与体育门票 6%→12%（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）",
    "en": "Cinema, sport and entertainment tickets: 6 % raised to 12 %"
   },
   {
    "zh": "餐厅与酒吧的非酒精饮料：21% 调至 12%",
    "en": "Non-alcoholic drinks in restaurants and bars: 21 % raised to 12 %"
   }
  ],
  "answer": 0,
  "solutionZh": "只有两项生效：旅馆住宿与露营由 6% 调至 12%，农药与植物保护产品由 12% 调至 21%。其余三项（外带食品与无酒精饮料、影院与体育票、餐厅无酒精饮料）在 2026 年被撤销或暂缓，不得作为法律引用；22% 标准税率与 6%/12% 合并为 9% 的方案并未通过。答案：旅馆与露营由 6% 调至 12%。",
  "solutionEn": "Only two measures took effect: furnished hotel accommodation and camping moved from 6 % to 12 %, and pesticides and plant-protection products from 12 % to 21 %. The other three measures (take-away food and non-alcoholic drinks; cinema and sport tickets; restaurant non-alcoholic drinks) were annulled or suspended by the Raad van State in 2026 and must not be quoted as law, and neither a 22 % standard rate nor a merger of 6 % and 12 % into 9 % was adopted. Answer: hotels and camping, 6 % raised to 12 %."
 },
 {
  "id": "Q0855",
  "qid": "c18q05",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时企业进口一批货物，关税完税价格 10 000.00 欧元，关税税率 5%，无其他进口费用。进口增值税（税率 21%）是多少？",
  "stemEn": "A Belgian business imports goods with a customs value of EUR 10,000.00 and a customs duty of 5 %; there are no other import charges. What is the import VAT at 21 %?",
  "options": [
   {
    "zh": "2 205.00 欧元",
    "en": "EUR 2,205.00"
   },
   {
    "zh": "2 100.00 欧元",
    "en": "EUR 2,100.00"
   },
   {
    "zh": "2 605.00 欧元",
    "en": "EUR 2,605.00"
   },
   {
    "zh": "550.00 欧元",
    "en": "EUR 550.00"
   }
  ],
  "answer": 0,
  "solutionZh": "进口增值税税基 = 关税完税价格 + 关税 = 10 000.00 + (10 000.00 × 5% = 500.00) = 10 500.00 欧元。增值税 = 10 500.00 × 0.21 = 2 205.00 欧元。答案：2 205.00 欧元。",
  "solutionEn": "The import VAT base is customs value plus duty: 10,000.00 + (10,000.00 x 5 % = 500.00) = EUR 10,500.00. VAT = 10,500.00 x 0.21 = EUR 2,205.00. Answer: EUR 2,205.00."
 },
 {
  "id": "Q0856",
  "qid": "c18q06",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "be",
   "import-vat",
   "et14000"
  ],
  "source": "chapter",
  "stemZh": "一家比利时进口商持 ET14000 许可进口货物：关税完税价格 20 000.00 欧元，关税 4%（800.00 欧元），无其他费用。这笔进口增值税在现金流上的即时影响是什么？",
  "stemEn": "A Belgian importer with an ET14000 permit imports goods with a customs value of EUR 20,000.00 and 4 % duty (EUR 800.00), with no other charges. What is the immediate cash-flow effect of the import VAT?",
  "options": [
   {
    "zh": "4 368.00 欧元的进口增值税无需预先支付给海关，改在定期申报中申报并抵扣",
    "en": "The import VAT of EUR 4,368.00 does not have to be paid to Customs up front; it is reported and deducted in the periodic return"
   },
   {
    "zh": "只有 800.00 欧元的关税可以推迟",
    "en": "Only the EUR 800.00 of duty can be postponed"
   },
   {
    "zh": "全部 20 800.00 欧元都推迟到定期申报",
    "en": "The whole EUR 20,800.00 is postponed to the periodic return"
   },
   {
    "zh": "没有影响，进口增值税本来就免征",
    "en": "There is no effect, import VAT is exempt anyway"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20 000.00 + 800.00 = 20 800.00 欧元，进口增值税 = 20 800.00 × 0.21 = 4 368.00 欧元。持 ET14000 许可时，这 4 368.00 欧元不支付给海关，而在定期申报中申报并同时抵扣，关税 800.00 欧元仍须在进口时支付。答案：4 368.00 欧元递延。",
  "solutionEn": "Base = 20,000.00 + 800.00 = EUR 20,800.00, so the import VAT is 20,800.00 x 0.21 = EUR 4,368.00. Under the ET14000 permit that EUR 4,368.00 is not paid to Customs but reported and deducted in the periodic return, while the EUR 800.00 of duty is still paid at import. Answer: EUR 4,368.00 postponed."
 },
 {
  "id": "Q0857",
  "qid": "c18q07",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "kor",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一名比利时零售商的年营业额（不含增值税）为 26 000.00 欧元。计入 10% 容差后，适用小型企业豁免（KOR）的营业额上限是多少欧元？",
  "stemEn": "A Belgian retailer has annual turnover excluding VAT of EUR 26,000.00. Including the 10 % tolerance, what is the turnover ceiling for the small-business exemption (KOR)?",
  "options": [
   {
    "zh": "27 500.00 欧元",
    "en": "EUR 27,500.00"
   },
   {
    "zh": "25 000.00 欧元",
    "en": "EUR 25,000.00"
   },
   {
    "zh": "28 500.00 欧元",
    "en": "EUR 28,500.00"
   },
   {
    "zh": "26 000.00 欧元",
    "en": "EUR 26,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "KOR 的营业额门槛为 25 000.00 欧元（art 56bis WBTW），并有 10% 的容差（art 56decies）：上限 = 25 000.00 × 1.10 = 27 500.00 欧元。该商户的 26 000.00 欧元仍在上限之内。答案：27 500.00 欧元。",
  "solutionEn": "The KOR threshold is EUR 25,000.00 excluding VAT (art 56bis WBTW) with a 10 % tolerance (art 56decies): ceiling = 25,000.00 x 1.10 = EUR 27,500.00. The EUR 26,000.00 of this retailer stays below the ceiling. Answer: EUR 27,500.00."
 },
 {
  "id": "Q0858",
  "qid": "c18q08",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "be",
   "filing",
   "deadline"
  ],
  "source": "chapter",
  "stemZh": "一家比利时企业的年营业额为 2 400 000.00 欧元（不含增值税），且本季度与前四个季度的欧盟内交货均未超过 50 000.00 欧元。该企业选择按季申报，其季度申报的提交与缴纳截止日是？",
  "stemEn": "A Belgian business has turnover of EUR 2,400,000.00 excluding VAT and its intra-Community dispatches stayed below EUR 50,000.00 in the quarter and in each of the four preceding quarters. It opts for quarterly filing. When is the quarterly return due?",
  "options": [
   {
    "zh": "季度结束后次月的 25 日",
    "en": "The 25th of the month following the quarter"
   },
   {
    "zh": "季度结束后次月的 20 日",
    "en": "The 20th of the month following the quarter"
   },
   {
    "zh": "季度结束后次月的 30 日",
    "en": "The 30th of the month following the quarter"
   },
   {
    "zh": "季度结束后次月的 15 日",
    "en": "The 15th of the month following the quarter"
   }
  ],
  "answer": 0,
  "solutionZh": "营业额 2 400 000.00 欧元低于 2 500 000.00 欧元的按季申报上限，且欧盟内交货未超限，因此可按季申报。比利时按季申报的截止日是季度结束后次月的 25 日（按月申报则是次月 20 日）。答案：次月的 25 日。",
  "solutionEn": "Turnover of EUR 2,400,000.00 is below the EUR 2,500,000.00 ceiling for quarterly filing and the dispatch threshold is not exceeded, so quarterly filing is available. The Belgian quarterly deadline is the 25th of the month following the quarter (monthly filing is the 20th). Answer: the 25th of the following month."
 },
 {
  "id": "Q0859",
  "qid": "c18q09",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "be",
   "import-vat",
   "frontier"
  ],
  "source": "chapter",
  "stemZh": "自 2022 年 1 月 1 日起，比利时不再在边境征收哪一类进口增值税？",
  "stemEn": "Since 1 January 2022 Belgium no longer collects which category of import VAT at its frontier?",
  "options": [
   {
    "zh": "对来自欧盟其他成员国运抵的货物所征收的进口增值税",
    "en": "Import VAT on goods arriving from other Member States of the EU"
   },
   {
    "zh": "对来自欧盟以外国家运抵的货物所征收的进口增值税",
    "en": "Import VAT on goods arriving from countries outside the EU"
   },
   {
    "zh": "对进口服务所征收的增值税",
    "en": "The VAT on imported services"
   },
   {
    "zh": "对跨境提供服务的反向征税",
    "en": "The reverse charge on cross-border services"
   }
  ],
  "answer": 0,
  "solutionZh": "自 2022 年 1 月 1 日起，比利时不再在边境对来自欧盟其他成员国的货物征收进口增值税；这类货物改按欧盟内取得申报，增值税通过定期申报与欧盟内交货清单（ICP）处理。来自欧盟以外国家的货物仍须在边境缴纳进口增值税。答案：欧盟内来货的进口增值税。",
  "solutionEn": "Since 1 January 2022 Belgium no longer collects import VAT at the frontier on goods arriving from other Member States; those goods are reported as intra-EU acquisitions, with the VAT handled through the periodic return and the intra-Community listing. Goods from outside the EU are still taxed at the border. Answer: import VAT on goods arriving from other EU Member States."
 },
 {
  "id": "Q0860",
  "qid": "c18q10",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "concept",
  "difficulty": 1,
  "tags": [
   "be",
   "vat-number"
  ],
  "source": "chapter",
  "stemZh": "比利时企业的增值税识别号是什么格式？",
  "stemEn": "What is the format of the Belgian VAT identification number?",
  "options": [
   {
    "zh": "BE0 后接 10 位数字",
    "en": "BE0 followed by 10 digits"
   },
   {
    "zh": "BE 后接 9 位数字",
    "en": "BE followed by 9 digits"
   },
   {
    "zh": "NL 后接 9 位数字加 B 加 2 位数字",
    "en": "NL followed by 9 digits, B and 2 digits"
   },
   {
    "zh": "DE 后接 9 位数字",
    "en": "DE followed by 9 digits"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时增值税号由国家代码 BE、固定的 0 和 10 位数字组成（例如 BE0123456749），末尾的 B 表示企业。荷兰才是 9 位数字加 B 加 2 位数字的旧式编号，德国则是 9 位数字加 DE 前缀。答案：BE0 后接 10 位数字。",
  "solutionEn": "The Belgian number is the country code BE, a fixed zero and 10 digits (for example BE0123456749), with the suffix B for a company. The old-style NL number with 9 digits plus B plus 2 digits is Dutch, and the German number is 9 digits with a DE prefix. Answer: BE0 followed by 10 digits."
 },
 {
  "id": "Q0861",
  "qid": "c18q11",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰企业进口货物：关税完税价格 15 000.00 欧元，关税税率 6%（900.00 欧元），无其他进口税。进口增值税（21%）是多少？",
  "stemEn": "A Dutch business imports goods with a customs value of EUR 15,000.00 and a duty rate of 6 % (EUR 900.00), with no other import levies. What is the import VAT at 21 %?",
  "options": [
   {
    "zh": "3 339.00 欧元",
    "en": "EUR 3,339.00"
   },
   {
    "zh": "3 150.00 欧元",
    "en": "EUR 3,150.00"
   },
   {
    "zh": "3 600.00 欧元",
    "en": "EUR 3,600.00"
   },
   {
    "zh": "15 900.00 欧元",
    "en": "EUR 15,900.00"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰进口增值税税基 = 关税完税价格 + 关税 = 15 000.00 + 900.00 = 15 900.00 欧元。增值税 = 15 900.00 × 0.21 = 3 339.00 欧元。持 Art 23 Wet OB 许可时，这 3 339.00 欧元在定期申报中申报并可抵扣，而关税 900.00 欧元仍须付给海关。答案：3 339.00 欧元。",
  "solutionEn": "The Dutch import VAT base is customs value plus duty: 15,000.00 + 900.00 = EUR 15,900.00. VAT = 15,900.00 x 0.21 = EUR 3,339.00. Under an Art 23 Wet OB permit that EUR 3,339.00 is reported and deducted in the periodic return, while the EUR 900.00 of duty still goes to Customs. Answer: EUR 3,339.00."
 },
 {
  "id": "Q0862",
  "qid": "c18q12",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "nl",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰书店以不含税价 250.00 欧元卖出一本书。荷兰书刊适用 9% 的低税率，增值税是多少？",
  "stemEn": "A Dutch bookshop sells a book for EUR 250.00 excluding VAT. Books in the Netherlands are taxed at the reduced rate of 9 %. What is the VAT?",
  "options": [
   {
    "zh": "22.50 欧元",
    "en": "EUR 22.50"
   },
   {
    "zh": "52.50 欧元",
    "en": "EUR 52.50"
   },
   {
    "zh": "25.00 欧元",
    "en": "EUR 25.00"
   },
   {
    "zh": "15.00 欧元",
    "en": "EUR 15.00"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰没有 6% 税率，只有 21% 与 9%。书刊适用 9%：增值税 = 250.00 × 0.09 = 22.50 欧元。答案：22.50 欧元。",
  "solutionEn": "The Netherlands has no 6 % rate, only 21 % and 9 %. Books fall under the 9 % rate: VAT = 250.00 x 0.09 = EUR 22.50. Answer: EUR 22.50."
 },
 {
  "id": "Q0863",
  "qid": "c18q13",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "nl",
   "customs",
   "2026",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日以后，一件货件从欧盟以外运抵荷兰：计税价格 100.00 欧元，运费 12.00 欧元，货件只含一个货品类别。海关按每种货品类别征收 3.00 欧元从量关税，另收 2.00 欧元处理费。该货件的荷兰增值税是多少？",
  "stemEn": "From 1 July 2026 a consignment arrives in the Netherlands from outside the EU: value EUR 100.00 plus freight EUR 12.00, one product category. Customs apply a flat duty of EUR 3.00 per product category and a EUR 2.00 handling fee. What is the Dutch VAT on the consignment?",
  "options": [
   {
    "zh": "24.57 欧元",
    "en": "EUR 24.57"
   },
   {
    "zh": "23.52 欧元",
    "en": "EUR 23.52"
   },
   {
    "zh": "25.20 欧元",
    "en": "EUR 25.20"
   },
   {
    "zh": "22.05 欧元",
    "en": "EUR 22.05"
   }
  ],
  "answer": 0,
  "solutionZh": "2026 年 7 月 1 日起 150 欧元以下货件的关税免征额已取消，改为每种货品类别 3.00 欧元（此处一个类别），另加 2.00 欧元处理费。增值税税基 = 112.00 + 3.00 + 2.00 = 117.00 欧元；增值税 = 117.00 × 0.21 = 24.57 欧元。答案：24.57 欧元。",
  "solutionEn": "From 1 July 2026 the duty exemption below EUR 150 is gone and replaced by EUR 3.00 per product category (one category here), plus the EUR 2.00 handling fee. VAT base = 112.00 + 3.00 + 2.00 = EUR 117.00; VAT = 117.00 x 0.21 = EUR 24.57. Answer: EUR 24.57."
 },
 {
  "id": "Q0864",
  "qid": "c18q14",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "nl",
   "registration",
   "fiscal-representative"
  ],
  "source": "chapter",
  "stemZh": "一家设立在欧盟以外的供应商向荷兰的应税企业销售商品，并把货物存放在荷兰的仓库中。荷兰的登记要求是什么？",
  "stemEn": "A supplier established outside the EU sells goods to a Dutch taxable person and stocks the goods in a warehouse in the Netherlands. What are the Dutch registration requirements?",
  "options": [
   {
    "zh": "需要荷兰增值税号，并指定一名财政代理人",
    "en": "A Dutch VAT number and an appointed fiscal representative are required"
   },
   {
    "zh": "只需指定财政代理人，无需荷兰增值税号",
    "en": "Only a fiscal representative is needed; no Dutch VAT number"
   },
   {
    "zh": "只需荷兰增值税号，无需指定代理人",
    "en": "Only a Dutch VAT number is needed; no representative"
   },
   {
    "zh": "无需登记，由买方自行申报",
    "en": "No registration; the buyer reports the VAT"
   }
  ],
  "answer": 0,
  "solutionZh": "境外供应商在荷兰作出应税供应需要荷兰增值税号；货物存放于荷兰（构成在当地的存货）时还须指定财政代理人（Art 18a/18b Wet OB）。若货物不存放在荷兰而是直发，则通常不需要荷兰登记。答案：荷兰增值税号加财政代理人。",
  "solutionEn": "A foreign supplier making taxable supplies in the Netherlands needs a Dutch VAT number; where the goods are stocked in the Netherlands a fiscal representative must also be appointed (Art 18a/18b Wet OB). A supplier shipping from abroad without Dutch stock normally needs no Dutch registration. Answer: Dutch VAT number plus fiscal representative."
 },
 {
  "id": "Q0865",
  "qid": "c18q15",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "nl",
   "filing",
   "deadline"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰设立的零售企业按季度提交日历申报。第一季度的日历申报（kalenderaangifte）必须在何时提交并缴纳？",
  "stemEn": "A Dutch retail business files the quarterly calendar return. When must the first-quarter calendar return (kalenderaangifte) be filed and paid?",
  "options": [
   {
    "zh": "4 月 30 日前",
    "en": "By 30 April"
   },
   {
    "zh": "3 月 31 日前",
    "en": "By 31 March"
   },
   {
    "zh": "5 月 31 日前",
    "en": "By 31 May"
   },
   {
    "zh": "1 月 31 日前",
    "en": "By 31 January"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰季度日历申报的截止日是季度结束后次月的最后一天：第一季度为 4 月 30 日，第二季度 7 月 31 日，第三季度 10 月 31 日，第四季度为次年 1 月 31 日。年度申报（jaaropgave）则须在 4 月 1 日前缴纳。答案：4 月 30 日前。",
  "solutionEn": "The Dutch quarterly calendar return is due on the last day of the month after the quarter: 30 April for Q1, 31 July for Q2, 31 October for Q3 and 31 January for Q4. The annual return (jaaropgave) must be paid by 1 April. Answer: by 30 April."
 },
 {
  "id": "Q0866",
  "qid": "c18q16",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "nl",
   "icp",
   "filing"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰企业向其他成员国供应货物。它提交欧盟内供应申报（ICP）的截止日规则是什么？",
  "stemEn": "A Dutch business dispatches goods to other Member States. What is the deadline rule for its intra-Community listing (ICP)?",
  "options": [
   {
    "zh": "货物按月申报，截止日为相关日历月次月的最后一天",
    "en": "Goods are reported monthly, by the last day of the month following the calendar month"
   },
   {
    "zh": "货物按季申报，截止日为季度结束后次月的 20 日",
    "en": "Goods are reported quarterly, by the 20th of the month following the quarter"
   },
   {
    "zh": "货物按月申报，截止日为相关日历月的 15 日",
    "en": "Goods are reported monthly, by the 15th of the calendar month itself"
   },
   {
    "zh": "每年 1 月 31 日一次性申报",
    "en": "One single return each year by 31 January"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰的 ICP 对货物按月申报，截止日为相关日历月次月的最后一天（例如 3 月的供应在 4 月 30 日前申报）；对服务则是按季申报。另注意欧盟内交货金额较大时，比利时还会强制改为按月申报增值税。答案：货物按月，次月最后一天。",
  "solutionEn": "The Dutch ICP for goods is filed monthly, by the last day of the month following the calendar month (dispatches of March are reported by 30 April); for services it is filed quarterly. Note also that large intra-Community dispatches force monthly VAT filing in Belgium. Answer: monthly for goods, by the last day of the following month."
 },
 {
  "id": "Q0867",
  "qid": "c18q17",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "nl",
   "penalties"
  ],
  "source": "chapter",
  "stemZh": "在荷兰，增值税迟缴会产生什么后果？",
  "stemEn": "In the Netherlands, what follows from paying VAT late?",
  "options": [
   {
    "zh": "加计 verzuimheidsrente（迟延利息），并可能加收滞纳罚款",
    "en": "Interest for late payment (verzuimheidsrente) is charged, and late-filing penalties may be added"
   },
   {
    "zh": "只加收固定罚款，不计利息",
    "en": "Only a fixed penalty is charged, without interest"
   },
   {
    "zh": "自动适用 Art 282 的统一利率",
    "en": "The uniform Art 282 rate applies automatically"
   },
   {
    "zh": "逾期不缴，增值税申报自动失效",
    "en": "The VAT return is void if it is not paid in time"
   }
  ],
  "answer": 0,
  "solutionZh": "荷兰对迟缴增值税加计 verzuimheidsrente（迟延利息），并可加收滞纳罚款（实务上常见 5% 与 10% 等档，金额 VERIFY）；利息的具体适用税率以 Belastingdienst 当期利率表为准（历史曾适用 8%）。答案：迟延利息加可能的滞纳罚款。",
  "solutionEn": "The Netherlands charges verzuimheidsrente (interest for late payment) and may add late-filing penalties (practice shows bands such as 5 % and 10 %; amounts VERIFY); the applicable interest rate must be taken from the current Belastingdienst interest table (8 % applied historically). Answer: interest for late payment plus possible penalties."
 },
 {
  "id": "Q0868",
  "qid": "c18q18",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "be",
   "pro-rata",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时零售商的应税营业额为 90 000.00 欧元，免税营业额为 10 000.00 欧元，当年采购净额为 50 000.00 欧元，适用 21% 的进项税率。按比例扣除计算，可抵扣的进项增值税是多少？",
  "stemEn": "A Belgian retailer has taxable turnover of EUR 90,000.00 and exempt turnover of EUR 10,000.00. Its purchases excluding VAT are EUR 50,000.00 at an input rate of 21 %. On a pro-rata calculation, how much input VAT may be deducted?",
  "options": [
   {
    "zh": "9 450.00 欧元",
    "en": "EUR 9,450.00"
   },
   {
    "zh": "10 500.00 欧元",
    "en": "EUR 10,500.00"
   },
   {
    "zh": "1 050.00 欧元",
    "en": "EUR 1,050.00"
   },
   {
    "zh": "5 250.00 欧元",
    "en": "EUR 5,250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "可扣除比例 = 90 000.00 ÷ (90 000.00 + 10 000.00) = 90%。进项增值税 = 50 000.00 × 21% = 10 500.00 欧元，可扣除部分 = 10 500.00 × 90% = 9 450.00 欧元，不可扣除 1 050.00 欧元。答案：9 450.00 欧元。",
  "solutionEn": "Deductible share = 90,000.00 / (90,000.00 + 10,000.00) = 90 %. Input VAT = 50,000.00 x 21 % = EUR 10,500.00, of which 10,500.00 x 90 % = EUR 9,450.00 may be deducted and EUR 1,050.00 is not deductible. Answer: EUR 9,450.00."
 },
 {
  "id": "Q0869",
  "qid": "c18q19",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "be",
   "construction",
   "reverse-charge"
  ],
  "source": "chapter",
  "stemZh": "一家境外建筑承包商在比利时施工。要把建筑工程的增值税按反向征税转给客户，承包商必须先取得什么？",
  "stemEn": "A foreign construction contractor is working on a site in Belgium. What must the contractor obtain before applying the reverse charge to the VAT on the works?",
  "options": [
   {
    "zh": "客户出具的最终客户增值税声明（BTW-eindecliëntverklaring）",
    "en": "The end-client VAT declaration (BTW-eindecliëntverklaring) issued by the client"
   },
   {
    "zh": "客户开具的增值税发票",
    "en": "A VAT invoice drawn up by the client"
   },
   {
    "zh": "海关出具的 EORI 证明",
    "en": "An EORI certificate issued by Customs"
   },
   {
    "zh": "海关出具的进口报关单",
    "en": "A customs import declaration issued by Customs"
   }
  ],
  "answer": 0,
  "solutionZh": "境外承包商必须取得客户出具的 BTW-eindecliëntverklaring（最终客户增值税声明），据此才能对建筑工程适用反向征税；此时增值税在收到款项时成为应纳税（art 22bis WBTW 的其他纳税原因）。EORI 与进口报关单属于海关程序，与建筑工程的增值税无关。答案：BTW-eindecliëntverklaring。",
  "solutionEn": "The foreign contractor must obtain a BTW-eindecliëntverklaring (end-client VAT declaration) from the client before applying the reverse charge to construction works; the VAT on those works then becomes chargeable on payment (the other moments of chargeability under art 22bis WBTW). The EORI and the import declaration belong to customs procedure and are irrelevant here. Answer: the BTW-eindecliëntverklaring."
 },
 {
  "id": "Q0870",
  "qid": "c18q20",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "import-vat",
   "deferral"
  ],
  "source": "chapter",
  "stemZh": "关于比利时与荷兰的进口增值税递延，下列哪一项是正确的？",
  "stemEn": "Which statement about deferring import VAT in Belgium and the Netherlands is correct?",
  "options": [
   {
    "zh": "两国都允许把进口增值税从海关缴纳递延到增值税定期申报：比利时用 ET14000 许可，荷兰用 Art. 23 Wet OB 许可",
    "en": "Both countries allow import VAT to be postponed from payment at Customs into the VAT return: Belgium through the ET14000 permit and the Netherlands through the Art. 23 Wet OB permit"
   },
   {
    "zh": "两国的进口增值税都必须先支付给海关，不能递延",
    "en": "In both countries import VAT must be paid to Customs first and cannot be deferred"
   },
   {
    "zh": "递延机制只涵盖关税，进口增值税仍须在进口时缴纳",
    "en": "The deferral only covers customs duty; import VAT is still paid at import"
   },
   {
    "zh": "荷兰的 Art. 23 许可同时递延关税与进口增值税",
    "en": "The Dutch Art. 23 permit defers both customs duty and import VAT"
   }
  ],
  "answer": 0,
  "solutionZh": "比利时凭 ET14000 许可、荷兰凭 Art. 23 Wet OB 许可，都把进口增值税从海关缴纳递延到定期申报中处理；两者都**不**涵盖关税，关税仍须在进口时支付。答案：ET14000 许可与 Art. 23 Wet OB 许可。",
  "solutionEn": "Belgium (ET14000 permit) and the Netherlands (Art. 23 Wet OB permit) both postpone import VAT from payment at Customs into the VAT return; neither covers customs duty, which is still paid at import. Answer: the ET14000 permit and the Art. 23 Wet OB permit."
 },
 {
  "id": "Q0871",
  "qid": "c18v01-01",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 1,000.00 欧元，适用税率 21%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 1,000.00 at 21% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "1,210.00",
    "en": "1,210.00"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   },
   {
    "zh": "105.00",
    "en": "105.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 1,000.00 × 21% = 210.00 欧元；含税价 1,210.00 欧元。若误用另一档税率会得到 120.00 欧元。",
  "solutionEn": "VAT = 1,000.00 x 21% = EUR 210.00; the gross price is EUR 1,210.00. Using the other Belgian rate would give EUR 120.00."
 },
 {
  "id": "Q0872",
  "qid": "c18v01-02",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 1,000.00 欧元，适用税率 12%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 1,000.00 at 12% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "120.00",
    "en": "120.00"
   },
   {
    "zh": "1,120.00",
    "en": "1,120.00"
   },
   {
    "zh": "210.00",
    "en": "210.00"
   },
   {
    "zh": "60.00",
    "en": "60.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 1,000.00 × 12% = 120.00 欧元；含税价 1,120.00 欧元。若误用另一档税率会得到 210.00 欧元。",
  "solutionEn": "VAT = 1,000.00 x 12% = EUR 120.00; the gross price is EUR 1,120.00. Using the other Belgian rate would give EUR 210.00."
 },
 {
  "id": "Q0873",
  "qid": "c18v01-03",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 2,500.00 欧元，适用税率 21%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 2,500.00 at 21% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "525.00",
    "en": "525.00"
   },
   {
    "zh": "3,025.00",
    "en": "3,025.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "262.50",
    "en": "262.50"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 2,500.00 × 21% = 525.00 欧元；含税价 3,025.00 欧元。若误用另一档税率会得到 300.00 欧元。",
  "solutionEn": "VAT = 2,500.00 x 21% = EUR 525.00; the gross price is EUR 3,025.00. Using the other Belgian rate would give EUR 300.00."
 },
 {
  "id": "Q0874",
  "qid": "c18v01-04",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 2,500.00 欧元，适用税率 12%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 2,500.00 at 12% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "300.00",
    "en": "300.00"
   },
   {
    "zh": "2,800.00",
    "en": "2,800.00"
   },
   {
    "zh": "525.00",
    "en": "525.00"
   },
   {
    "zh": "150.00",
    "en": "150.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 2,500.00 × 12% = 300.00 欧元；含税价 2,800.00 欧元。若误用另一档税率会得到 525.00 欧元。",
  "solutionEn": "VAT = 2,500.00 x 12% = EUR 300.00; the gross price is EUR 2,800.00. Using the other Belgian rate would give EUR 525.00."
 },
 {
  "id": "Q0875",
  "qid": "c18v01-05",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 5,000.00 欧元，适用税率 21%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 5,000.00 at 21% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "6,050.00",
    "en": "6,050.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "525.00",
    "en": "525.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 5,000.00 × 21% = 1,050.00 欧元；含税价 6,050.00 欧元。若误用另一档税率会得到 600.00 欧元。",
  "solutionEn": "VAT = 5,000.00 x 21% = EUR 1,050.00; the gross price is EUR 6,050.00. Using the other Belgian rate would give EUR 600.00."
 },
 {
  "id": "Q0876",
  "qid": "c18v01-06",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 5,000.00 欧元，适用税率 12%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 5,000.00 at 12% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "5,600.00",
    "en": "5,600.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "300.00",
    "en": "300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 5,000.00 × 12% = 600.00 欧元；含税价 5,600.00 欧元。若误用另一档税率会得到 1,050.00 欧元。",
  "solutionEn": "VAT = 5,000.00 x 12% = EUR 600.00; the gross price is EUR 5,600.00. Using the other Belgian rate would give EUR 1,050.00."
 },
 {
  "id": "Q0877",
  "qid": "c18v01-07",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 7,500.00 欧元，适用税率 21%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 7,500.00 at 21% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "1,575.00",
    "en": "1,575.00"
   },
   {
    "zh": "9,075.00",
    "en": "9,075.00"
   },
   {
    "zh": "900.00",
    "en": "900.00"
   },
   {
    "zh": "787.50",
    "en": "787.50"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 7,500.00 × 21% = 1,575.00 欧元；含税价 9,075.00 欧元。若误用另一档税率会得到 900.00 欧元。",
  "solutionEn": "VAT = 7,500.00 x 21% = EUR 1,575.00; the gross price is EUR 9,075.00. Using the other Belgian rate would give EUR 900.00."
 },
 {
  "id": "Q0878",
  "qid": "c18v01-08",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 7,500.00 欧元，适用税率 12%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 7,500.00 at 12% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "900.00",
    "en": "900.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "1,575.00",
    "en": "1,575.00"
   },
   {
    "zh": "450.00",
    "en": "450.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 7,500.00 × 12% = 900.00 欧元；含税价 8,400.00 欧元。若误用另一档税率会得到 1,575.00 欧元。",
  "solutionEn": "VAT = 7,500.00 x 12% = EUR 900.00; the gross price is EUR 8,400.00. Using the other Belgian rate would give EUR 1,575.00."
 },
 {
  "id": "Q0879",
  "qid": "c18v01-09",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 12,000.00 欧元，适用税率 21%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 12,000.00 at 21% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "1,440.00",
    "en": "1,440.00"
   },
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 12,000.00 × 21% = 2,520.00 欧元；含税价 14,520.00 欧元。若误用另一档税率会得到 1,440.00 欧元。",
  "solutionEn": "VAT = 12,000.00 x 21% = EUR 2,520.00; the gross price is EUR 14,520.00. Using the other Belgian rate would give EUR 1,440.00."
 },
 {
  "id": "Q0880",
  "qid": "c18v01-10",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "be",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "不含税价 12,000.00 欧元，适用税率 12%，比利时商户应计的增值税是多少？",
  "stemEn": "Net price EUR 12,000.00 at 12% - what VAT does a Belgian retailer charge?",
  "options": [
   {
    "zh": "1,440.00",
    "en": "1,440.00"
   },
   {
    "zh": "13,440.00",
    "en": "13,440.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "720.00",
    "en": "720.00"
   }
  ],
  "answer": 0,
  "solutionZh": "增值税 = 12,000.00 × 12% = 1,440.00 欧元；含税价 13,440.00 欧元。若误用另一档税率会得到 2,520.00 欧元。",
  "solutionEn": "VAT = 12,000.00 x 12% = EUR 1,440.00; the gross price is EUR 13,440.00. Using the other Belgian rate would give EUR 2,520.00."
 },
 {
  "id": "Q0881",
  "qid": "c18v02-01",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 10,000.00 欧元，关税税率 6%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 10,000.00 and a duty rate of 6 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "2,226.00",
    "en": "2,226.00"
   },
   {
    "zh": "10,600.00",
    "en": "10,600.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10,000.00 + 600.00 = 10,600.00 欧元；进口增值税 = 10,600.00 × 21% = 2,226.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 600.00 欧元仍须付给海关。",
  "solutionEn": "Base = 10,000.00 + 600.00 = EUR 10,600.00; import VAT = 10,600.00 x 21 % = EUR 2,226.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 600.00 of duty still goes to Customs."
 },
 {
  "id": "Q0882",
  "qid": "c18v02-02",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 10,000.00 欧元，关税税率 12%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 10,000.00 and a duty rate of 12 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "2,352.00",
    "en": "2,352.00"
   },
   {
    "zh": "11,200.00",
    "en": "11,200.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10,000.00 + 1,200.00 = 11,200.00 欧元；进口增值税 = 11,200.00 × 21% = 2,352.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 1,200.00 欧元仍须付给海关。",
  "solutionEn": "Base = 10,000.00 + 1,200.00 = EUR 11,200.00; import VAT = 11,200.00 x 21 % = EUR 2,352.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 1,200.00 of duty still goes to Customs."
 },
 {
  "id": "Q0883",
  "qid": "c18v02-03",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 20,000.00 欧元，关税税率 6%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 20,000.00 and a duty rate of 6 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "4,452.00",
    "en": "4,452.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20,000.00 + 1,200.00 = 21,200.00 欧元；进口增值税 = 21,200.00 × 21% = 4,452.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 1,200.00 欧元仍须付给海关。",
  "solutionEn": "Base = 20,000.00 + 1,200.00 = EUR 21,200.00; import VAT = 21,200.00 x 21 % = EUR 4,452.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 1,200.00 of duty still goes to Customs."
 },
 {
  "id": "Q0884",
  "qid": "c18v02-04",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 20,000.00 欧元，关税税率 12%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 20,000.00 and a duty rate of 12 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "4,704.00",
    "en": "4,704.00"
   },
   {
    "zh": "22,400.00",
    "en": "22,400.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20,000.00 + 2,400.00 = 22,400.00 欧元；进口增值税 = 22,400.00 × 21% = 4,704.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 2,400.00 欧元仍须付给海关。",
  "solutionEn": "Base = 20,000.00 + 2,400.00 = EUR 22,400.00; import VAT = 22,400.00 x 21 % = EUR 4,704.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 2,400.00 of duty still goes to Customs."
 },
 {
  "id": "Q0885",
  "qid": "c18v02-05",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 35,000.00 欧元，关税税率 6%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 35,000.00 and a duty rate of 6 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "7,791.00",
    "en": "7,791.00"
   },
   {
    "zh": "37,100.00",
    "en": "37,100.00"
   },
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   },
   {
    "zh": "2,100.00",
    "en": "2,100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 35,000.00 + 2,100.00 = 37,100.00 欧元；进口增值税 = 37,100.00 × 21% = 7,791.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 2,100.00 欧元仍须付给海关。",
  "solutionEn": "Base = 35,000.00 + 2,100.00 = EUR 37,100.00; import VAT = 37,100.00 x 21 % = EUR 7,791.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 2,100.00 of duty still goes to Customs."
 },
 {
  "id": "Q0886",
  "qid": "c18v02-06",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 35,000.00 欧元，关税税率 12%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 35,000.00 and a duty rate of 12 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "8,232.00",
    "en": "8,232.00"
   },
   {
    "zh": "39,200.00",
    "en": "39,200.00"
   },
   {
    "zh": "7,350.00",
    "en": "7,350.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 35,000.00 + 4,200.00 = 39,200.00 欧元；进口增值税 = 39,200.00 × 21% = 8,232.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 4,200.00 欧元仍须付给海关。",
  "solutionEn": "Base = 35,000.00 + 4,200.00 = EUR 39,200.00; import VAT = 39,200.00 x 21 % = EUR 8,232.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 4,200.00 of duty still goes to Customs."
 },
 {
  "id": "Q0887",
  "qid": "c18v02-07",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 50,000.00 欧元，关税税率 6%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 50,000.00 and a duty rate of 6 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "11,130.00",
    "en": "11,130.00"
   },
   {
    "zh": "53,000.00",
    "en": "53,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 50,000.00 + 3,000.00 = 53,000.00 欧元；进口增值税 = 53,000.00 × 21% = 11,130.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 3,000.00 欧元仍须付给海关。",
  "solutionEn": "Base = 50,000.00 + 3,000.00 = EUR 53,000.00; import VAT = 53,000.00 x 21 % = EUR 11,130.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 3,000.00 of duty still goes to Customs."
 },
 {
  "id": "Q0888",
  "qid": "c18v02-08",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 50,000.00 欧元，关税税率 12%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 50,000.00 and a duty rate of 12 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "11,760.00",
    "en": "11,760.00"
   },
   {
    "zh": "56,000.00",
    "en": "56,000.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 50,000.00 + 6,000.00 = 56,000.00 欧元；进口增值税 = 56,000.00 × 21% = 11,760.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 6,000.00 欧元仍须付给海关。",
  "solutionEn": "Base = 50,000.00 + 6,000.00 = EUR 56,000.00; import VAT = 56,000.00 x 21 % = EUR 11,760.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 6,000.00 of duty still goes to Customs."
 },
 {
  "id": "Q0889",
  "qid": "c18v02-09",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 75,000.00 欧元，关税税率 6%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 75,000.00 and a duty rate of 6 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "16,695.00",
    "en": "16,695.00"
   },
   {
    "zh": "79,500.00",
    "en": "79,500.00"
   },
   {
    "zh": "15,750.00",
    "en": "15,750.00"
   },
   {
    "zh": "4,500.00",
    "en": "4,500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 75,000.00 + 4,500.00 = 79,500.00 欧元；进口增值税 = 79,500.00 × 21% = 16,695.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 4,500.00 欧元仍须付给海关。",
  "solutionEn": "Base = 75,000.00 + 4,500.00 = EUR 79,500.00; import VAT = 79,500.00 x 21 % = EUR 16,695.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 4,500.00 of duty still goes to Customs."
 },
 {
  "id": "Q0890",
  "qid": "c18v02-10",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "荷兰进口商从欧盟以外进口货物，关税完税价格 75,000.00 欧元，关税税率 12%。若持有 Art. 23 Wet OB 许可，进口增值税是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU with a customs value of EUR 75,000.00 and a duty rate of 12 %. With an Art. 23 Wet OB permit, what is the import VAT?",
  "options": [
   {
    "zh": "17,640.00",
    "en": "17,640.00"
   },
   {
    "zh": "84,000.00",
    "en": "84,000.00"
   },
   {
    "zh": "15,750.00",
    "en": "15,750.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 75,000.00 + 9,000.00 = 84,000.00 欧元；进口增值税 = 84,000.00 × 21% = 17,640.00 欧元。持 Art. 23 Wet OB 许可时这笔增值税在定期申报中申报并抵扣，关税 9,000.00 欧元仍须付给海关。",
  "solutionEn": "Base = 75,000.00 + 9,000.00 = EUR 84,000.00; import VAT = 84,000.00 x 21 % = EUR 17,640.00. Under an Art. 23 Wet OB permit this VAT is reported and deducted in the periodic return, while the EUR 9,000.00 of duty still goes to Customs."
 },
 {
  "id": "Q0891",
  "qid": "c18v03-01",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 BE 国以不含税价 120.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in BE sells a book for EUR 120.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "25.20",
    "en": "25.20"
   },
   {
    "zh": "145.20",
    "en": "145.20"
   },
   {
    "zh": "10.80",
    "en": "10.80"
   },
   {
    "zh": "12.60",
    "en": "12.60"
   }
  ],
  "answer": 0,
  "solutionZh": "BE 的适用税率为 21%：增值税 = 120.00 × 21% = 25.20 欧元，含税价 145.20 欧元。若误用另一国的税率会得到 10.80 欧元。",
  "solutionEn": "The rate in BE is 21 %: VAT = 120.00 x 21 % = EUR 25.20, and the gross price is EUR 145.20. Using the other country's rate would give EUR 10.80."
 },
 {
  "id": "Q0892",
  "qid": "c18v03-02",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 NL 国以不含税价 120.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in NL sells a book for EUR 120.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "10.80",
    "en": "10.80"
   },
   {
    "zh": "130.80",
    "en": "130.80"
   },
   {
    "zh": "25.20",
    "en": "25.20"
   },
   {
    "zh": "5.40",
    "en": "5.40"
   }
  ],
  "answer": 0,
  "solutionZh": "NL 的适用税率为 9%：增值税 = 120.00 × 9% = 10.80 欧元，含税价 130.80 欧元。若误用另一国的税率会得到 25.20 欧元。",
  "solutionEn": "The rate in NL is 9 %: VAT = 120.00 x 9 % = EUR 10.80, and the gross price is EUR 130.80. Using the other country's rate would give EUR 25.20."
 },
 {
  "id": "Q0893",
  "qid": "c18v03-03",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 BE 国以不含税价 240.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in BE sells a book for EUR 240.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "50.40",
    "en": "50.40"
   },
   {
    "zh": "290.40",
    "en": "290.40"
   },
   {
    "zh": "21.60",
    "en": "21.60"
   },
   {
    "zh": "25.20",
    "en": "25.20"
   }
  ],
  "answer": 0,
  "solutionZh": "BE 的适用税率为 21%：增值税 = 240.00 × 21% = 50.40 欧元，含税价 290.40 欧元。若误用另一国的税率会得到 21.60 欧元。",
  "solutionEn": "The rate in BE is 21 %: VAT = 240.00 x 21 % = EUR 50.40, and the gross price is EUR 290.40. Using the other country's rate would give EUR 21.60."
 },
 {
  "id": "Q0894",
  "qid": "c18v03-04",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 NL 国以不含税价 240.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in NL sells a book for EUR 240.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "21.60",
    "en": "21.60"
   },
   {
    "zh": "261.60",
    "en": "261.60"
   },
   {
    "zh": "50.40",
    "en": "50.40"
   },
   {
    "zh": "10.80",
    "en": "10.80"
   }
  ],
  "answer": 0,
  "solutionZh": "NL 的适用税率为 9%：增值税 = 240.00 × 9% = 21.60 欧元，含税价 261.60 欧元。若误用另一国的税率会得到 50.40 欧元。",
  "solutionEn": "The rate in NL is 9 %: VAT = 240.00 x 9 % = EUR 21.60, and the gross price is EUR 261.60. Using the other country's rate would give EUR 50.40."
 },
 {
  "id": "Q0895",
  "qid": "c18v03-05",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 BE 国以不含税价 360.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in BE sells a book for EUR 360.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "75.60",
    "en": "75.60"
   },
   {
    "zh": "435.60",
    "en": "435.60"
   },
   {
    "zh": "32.40",
    "en": "32.40"
   },
   {
    "zh": "37.80",
    "en": "37.80"
   }
  ],
  "answer": 0,
  "solutionZh": "BE 的适用税率为 21%：增值税 = 360.00 × 21% = 75.60 欧元，含税价 435.60 欧元。若误用另一国的税率会得到 32.40 欧元。",
  "solutionEn": "The rate in BE is 21 %: VAT = 360.00 x 21 % = EUR 75.60, and the gross price is EUR 435.60. Using the other country's rate would give EUR 32.40."
 },
 {
  "id": "Q0896",
  "qid": "c18v03-06",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 NL 国以不含税价 360.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in NL sells a book for EUR 360.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "32.40",
    "en": "32.40"
   },
   {
    "zh": "392.40",
    "en": "392.40"
   },
   {
    "zh": "75.60",
    "en": "75.60"
   },
   {
    "zh": "16.20",
    "en": "16.20"
   }
  ],
  "answer": 0,
  "solutionZh": "NL 的适用税率为 9%：增值税 = 360.00 × 9% = 32.40 欧元，含税价 392.40 欧元。若误用另一国的税率会得到 75.60 欧元。",
  "solutionEn": "The rate in NL is 9 %: VAT = 360.00 x 9 % = EUR 32.40, and the gross price is EUR 392.40. Using the other country's rate would give EUR 75.60."
 },
 {
  "id": "Q0897",
  "qid": "c18v03-07",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 BE 国以不含税价 600.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in BE sells a book for EUR 600.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "126.00",
    "en": "126.00"
   },
   {
    "zh": "726.00",
    "en": "726.00"
   },
   {
    "zh": "54.00",
    "en": "54.00"
   },
   {
    "zh": "63.00",
    "en": "63.00"
   }
  ],
  "answer": 0,
  "solutionZh": "BE 的适用税率为 21%：增值税 = 600.00 × 21% = 126.00 欧元，含税价 726.00 欧元。若误用另一国的税率会得到 54.00 欧元。",
  "solutionEn": "The rate in BE is 21 %: VAT = 600.00 x 21 % = EUR 126.00, and the gross price is EUR 726.00. Using the other country's rate would give EUR 54.00."
 },
 {
  "id": "Q0898",
  "qid": "c18v03-08",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 NL 国以不含税价 600.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in NL sells a book for EUR 600.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "54.00",
    "en": "54.00"
   },
   {
    "zh": "654.00",
    "en": "654.00"
   },
   {
    "zh": "126.00",
    "en": "126.00"
   },
   {
    "zh": "27.00",
    "en": "27.00"
   }
  ],
  "answer": 0,
  "solutionZh": "NL 的适用税率为 9%：增值税 = 600.00 × 9% = 54.00 欧元，含税价 654.00 欧元。若误用另一国的税率会得到 126.00 欧元。",
  "solutionEn": "The rate in NL is 9 %: VAT = 600.00 x 9 % = EUR 54.00, and the gross price is EUR 654.00. Using the other country's rate would give EUR 126.00."
 },
 {
  "id": "Q0899",
  "qid": "c18v03-09",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 BE 国以不含税价 840.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in BE sells a book for EUR 840.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "176.40",
    "en": "176.40"
   },
   {
    "zh": "1,016.40",
    "en": "1,016.40"
   },
   {
    "zh": "75.60",
    "en": "75.60"
   },
   {
    "zh": "88.20",
    "en": "88.20"
   }
  ],
  "answer": 0,
  "solutionZh": "BE 的适用税率为 21%：增值税 = 840.00 × 21% = 176.40 欧元，含税价 1,016.40 欧元。若误用另一国的税率会得到 75.60 欧元。",
  "solutionEn": "The rate in BE is 21 %: VAT = 840.00 x 21 % = EUR 176.40, and the gross price is EUR 1,016.40. Using the other country's rate would give EUR 75.60."
 },
 {
  "id": "Q0900",
  "qid": "c18v03-10",
  "chapter": 18,
  "chapterTitle": "比利时与荷兰实务",
  "chapterTitleEn": "Belgium and the Netherlands in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "nl",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家书店在 NL 国以不含税价 840.00 欧元销售一本书（比利时书刊 21%，荷兰书刊 9%）。增值税是多少？",
  "stemEn": "A bookshop in NL sells a book for EUR 840.00 excluding VAT (books are 21 % in Belgium and 9 % in the Netherlands). What is the VAT?",
  "options": [
   {
    "zh": "75.60",
    "en": "75.60"
   },
   {
    "zh": "915.60",
    "en": "915.60"
   },
   {
    "zh": "176.40",
    "en": "176.40"
   },
   {
    "zh": "37.80",
    "en": "37.80"
   }
  ],
  "answer": 0,
  "solutionZh": "NL 的适用税率为 9%：增值税 = 840.00 × 9% = 75.60 欧元，含税价 915.60 欧元。若误用另一国的税率会得到 176.40 欧元。",
  "solutionEn": "The rate in NL is 9 %: VAT = 840.00 x 9 % = EUR 75.60, and the gross price is EUR 915.60. Using the other country's rate would give EUR 176.40."
 },
 {
  "id": "Q0901",
  "qid": "c19q01",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家法国商户在国内供货，不含税净价为 10 000.00 欧元，适用法国标准税率。应纳的 TVA 是多少？",
  "stemEn": "A French trader makes a domestic supply with a net price of EUR 10,000.00 excluding VAT, at the French standard rate. What TVA is due?",
  "options": [
   {
    "zh": "2 000.00 欧元",
    "en": "EUR 2,000.00"
   },
   {
    "zh": "2 100.00 欧元（误用比利时 21%）",
    "en": "EUR 2,100.00 (the Belgian 21 % applied by mistake)"
   },
   {
    "zh": "550.00 欧元（误用 5.5%）",
    "en": "EUR 550.00 (the 5.5 % rate applied by mistake)"
   },
   {
    "zh": "1 300.00 欧元",
    "en": "EUR 1,300.00"
   }
  ],
  "answer": 0,
  "solutionZh": "法国标准税率为 20%。TVA = 10 000.00 × 0.20 = 2 000.00 欧元。若误用比利时的 21% 会得 2 100.00 欧元，误用食品档 5.5% 得 550.00 欧元。答案：TVA = 2 000.00 欧元。",
  "solutionEn": "The French standard rate is 20 %. TVA = 10,000.00 x 0.20 = EUR 2,000.00. The Belgian 21 % would give EUR 2,100.00 and the food rate of 5.5 % would give EUR 550.00. Answer: TVA = EUR 2,000.00."
 },
 {
  "id": "Q0902",
  "qid": "c19q02",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "fr",
   "import",
   "autoliquidation",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "货物进入布里塔尼：关税完税价格 50 000.00 欧元，关税 6%。法国进口 TVA（20%）的金额与 CA3 的处理是什么？",
  "stemEn": "Goods are imported into Brittany: customs value EUR 50,000.00, duty 6 %. What is the import TVA at 20 % and how does it sit on the CA3?",
  "options": [
   {
    "zh": "10 600.00 欧元：税基 53 000.00 欧元入 A4，税额入 I1-I6，同额入 19-20 汇入行 24，清关当日净缴 0.00 欧元",
    "en": "EUR 10,600.00: base EUR 53,000.00 into A4, tax into I1-I6, the same amount into 19-20 carried to line 24, net EUR 0.00 at clearance"
   },
   {
    "zh": "10 000.00 欧元（忽略关税）",
    "en": "EUR 10,000.00 (duty omitted)"
   },
   {
    "zh": "3 000.00 欧元（只算关税）",
    "en": "EUR 3,000.00 (the duty alone)"
   },
   {
    "zh": "53 000.00 欧元（把税基当成税额）",
    "en": "EUR 53,000.00 (the base confused with the tax)"
   }
  ],
  "answer": 0,
  "solutionZh": "法国进口 TVA 的税基 = 关税完税价格 + 关税 = 50 000.00 + 3 000.00 = 53 000.00 欧元；TVA = 53 000.00 × 0.20 = 10 600.00 欧元。自 2022 年 1 月 1 日起在 CA3 自动清算：税基入行 A4，应纳税额入 I1-I6，同额进 19-20 汇入行 24，清关当日净缴 0.00 欧元。若漏掉关税只剩 10 000.00 欧元。答案：10 600.00 欧元。",
  "solutionEn": "The import TVA base is customs value plus duty: 50,000.00 + 3,000.00 = EUR 53,000.00; TVA = 53,000.00 x 0.20 = EUR 10,600.00. Since 1 January 2022 the CA3 self-assesses it: the base goes into line A4, the tax into I1-I6, the same amount into 19-20 carried to line 24, and the net payment at clearance is EUR 0.00. Omitting the duty would leave EUR 10,000.00. Answer: EUR 10,600.00."
 },
 {
  "id": "Q0903",
  "qid": "c19q03",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "fr",
   "import",
   "autoliquidation",
   "case"
  ],
  "source": "chapter",
  "stemZh": "CA3 的行 A4 出现进口税基 53 000.00 欧元，行 I1-I6 应纳进口 TVA 10 600.00 欧元。行 19-20 应怎么处理，实际的清关缴款是多少？",
  "stemEn": "Line A4 of a CA3 shows an import base of EUR 53,000.00 and lines I1-I6 import TVA of EUR 10,600.00. What belongs on lines 19-20, and what is actually paid at clearance?",
  "options": [
   {
    "zh": "在 19-20 记同额 10 600.00 欧元可抵扣并汇入行 24，与 I1-I6 对冲，清关当日实际缴款 0.00 欧元",
    "en": "The same EUR 10,600.00 is entered on 19-20 as deductible and carried to line 24, offsetting I1-I6, so EUR 0.00 is actually paid at clearance"
   },
   {
    "zh": "行 19-20 记 0.00 欧元，先向海关缴 10 600.00 欧元报税再等退税",
    "en": "Lines 19-20 stay at 0.00 and EUR 10,600.00 is paid to Customs, refund awaited"
   },
   {
    "zh": "行 19-20 只记关税 3 000.00 欧元，清关缴款 7 600.00 欧元",
    "en": "Lines 19-20 take the duty of EUR 3,000.00 only, paying EUR 7,600.00 at clearance"
   },
   {
    "zh": "进口 TVA 年度末才在 CA2 结算，清关缴款 10 600.00 欧元",
    "en": "Import TVA is settled only at year end on the CA2, paying EUR 10,600.00 at clearance"
   }
  ],
  "answer": 0,
  "solutionZh": "法国的自缴机制把进口 TVA 当作「申报即抵扣」：行 19-20 记入同额可抵扣 10 600.00 欧元并汇入行 24。对 I1-I6 的 10 600.00 欧元，10 600.00 - 10 600.00 = 0.00 欧元，即清关当日无需付款。答案：行 19-20 记同额，当日缴款 0.00 欧元。",
  "solutionEn": "The French self-assessment treats import TVA as declare-and-deduct: lines 19-20 take the same EUR 10,600.00 of deductible tax carried into line 24. Against I1-I6 at EUR 10,600.00, the arithmetic 10,600.00 - 10,600.00 = EUR 0.00 means nothing is paid at clearance. Answer: lines 19-20 carry the same amount and EUR 0.00 is paid that day."
 },
 {
  "id": "Q0904",
  "qid": "c19q04",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "corsica",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "科西嘉一家小店卖出一单外卖食品，不含税 240.00 欧元。应纳 TVA 是多少？",
  "stemEn": "A Corsican shop sells a take-away meal for EUR 240.00 excluding VAT. What TVA is due?",
  "options": [
   {
    "zh": "13.20 欧元",
    "en": "EUR 13.20"
   },
   {
    "zh": "24.00 欧元（堂食 10%）",
    "en": "EUR 24.00 (the 10 % eat-in rate)"
   },
   {
    "zh": "50.40 欧元",
    "en": "EUR 50.40"
   },
   {
    "zh": "12.00 欧元",
    "en": "EUR 12.00"
   }
  ],
  "answer": 0,
  "solutionZh": "科西嘉适用法国同一套税率结构，外卖食品按 5.5%。TVA = 240.00 × 0.055 = 13.20 欧元。误按堂食 10% 得 24.00 欧元，误按 20% 得 50.40 欧元。答案：13.20 欧元。",
  "solutionEn": "Corsica follows the French rate structure, and take-away food sits at 5.5 %. TVA = 240.00 x 0.055 = EUR 13.20. The eat-in rate of 10 % would give EUR 24.00 and 20 % would give EUR 50.40. Answer: EUR 13.20."
 },
 {
  "id": "Q0905",
  "qid": "c19q05",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "fr",
   "franchise",
   "invoicing",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "一家微型企业 2026 年的营业额全部来自咨询服务，共 30 000.00 欧元，处于豁免基础（franchise en base）之内。它开出的发票应如何标注增值税？",
  "stemEn": "A micro-business with 2026 turnover entirely from consulting of EUR 30,000.00 sits under the franchise en base. How must its invoices present the VAT?",
  "options": [
   {
    "zh": "注明 'TVA non applicable, art. 293 B du CGI'",
    "en": "The invoice mentions 'TVA non applicable, art. 293 B du CGI'"
   },
   {
    "zh": "按 0% 征税行照开",
    "en": "Invoiced at 0 % as a zero-rated line"
   },
   {
    "zh": "不写任何提示，未登记也可以开普通发票",
    "en": "No wording at all, a normal invoice is allowed"
   },
   {
    "zh": "注明 'TVA inclue, art. 293 B du CGI'",
    "en": "The invoice mentions 'TVA inclue, art. 293 B du CGI'"
   }
  ],
  "answer": 0,
  "solutionZh": "30 000.00 欧元低于服务豁免基础 37 500 欧元，处于豁免期；发票必须注明 'TVA non applicable, art. 293 B du CGI'。0% 税率适用于零税率供应，不是豁免。答案：发票注明 TVA non applicable, art. 293 B du CGI。",
  "solutionEn": "EUR 30,000.00 is below the services threshold of EUR 37,500, so the regime applies, and the invoice must read 'TVA non applicable, art. 293 B du CGI'. A 0 % line is only for zero-rated supplies, not for the exemption. Answer: the wording TVA non applicable, art. 293 B du CGI."
 },
 {
  "id": "Q0906",
  "qid": "c19q06",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "fr",
   "e-invoicing",
   "2026"
  ],
  "source": "chapter",
  "stemZh": "关于法国电子发票义务，下列哪一句话正确？",
  "stemEn": "Which statement about the French e-invoicing obligation is correct?",
  "options": [
   {
    "zh": "自 2026 年 9 月 1 日起所有企业必须能接收，大型企业与 ETI 必须能开具，中小企业自 2027 年 9 月 1 日起开具",
    "en": "From 1 September 2026 all must be able to receive, large companies and ETIs must be able to issue, and SMEs only from 1 September 2027"
   },
   {
    "zh": "自 2026 年 9 月 1 日起所有企业都必须开具",
    "en": "From 1 September 2026 every business must issue"
   },
   {
    "zh": "电子发票只适用于 B2C，别滥用",
    "en": "E-invoicing applies only to B2C"
   },
   {
    "zh": "电子发票推迟到 2028 年才适用",
    "en": "E-invoicing is postponed to 2028"
   }
  ],
  "answer": 0,
  "solutionZh": "接收义务先通用开具义务：2026 年 9 月 1 日全部企业必须能接收，大型企业与 ETI 必须能开具，中小企业到 2027 年 9 月 1 日才须开具。答案：接快于全量开具，SME 条款延期一年。",
  "solutionEn": "Receiving comes before issuing: 1 September 2026 makes receiving universal and issuing obligatory for large companies and ETIs, while SMEs only from 1 September 2027. Answer: receiving is universal first, SME issuing is deferred by one year to 2027."
 },
 {
  "id": "Q0907",
  "qid": "c19q07",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "de",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国公司向德国 B2B 客户供货，不含税净价 20 000.00 欧元，适用标准税率。应计的增值税是多少？",
  "stemEn": "A German company sells to a German B2B customer for EUR 20,000.00 excluding VAT at the standard rate. What VAT is charged?",
  "options": [
   {
    "zh": "3 800.00 欧元",
    "en": "EUR 3,800.00"
   },
   {
    "zh": "1 400.00 欧元（误用 7%）",
    "en": "EUR 1,400.00 (the 7 % rate applied by mistake)"
   },
   {
    "zh": "4 200.00 欧元（误用 21%）",
    "en": "EUR 4,200.00 (the 21 % rate applied by mistake)"
   },
   {
    "zh": "20 000.00 欧元",
    "en": "EUR 20,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "德国标准税率为 19%。增值税 = 20 000.00 × 0.19 = 3 800.00 欧元。误用 7% 得 1 400.00 欧元，误用西班牙式 21% 得 4 200.00 欧元。答案: 3 800.00 欧元。",
  "solutionEn": "The German standard rate is 19 %. VAT = 20,000.00 x 0.19 = EUR 3,800.00. At 7 % it would be EUR 1,400.00 and at the Spanish-style 21 % it would be EUR 4,200.00. Answer: EUR 3,800.00."
 },
 {
  "id": "Q0908",
  "qid": "c19q08",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "restaurant",
   "2026",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "2026 年一家柏林餐厅的一名账单：食品菜肴 300.00 欧元（不含税），饮料 50.00 欧元（不含税）。账单上的增值税总额是多少？",
  "stemEn": "A Berlin restaurant bill in 2026: food dishes EUR 300.00 excluding VAT and drinks EUR 50.00 excluding VAT. What is the total VAT on the bill?",
  "options": [
   {
    "zh": "30.50 欧元",
    "en": "EUR 30.50"
   },
   {
    "zh": "66.50 欧元（全部按 19%）",
    "en": "EUR 66.50 (everything at 19 %)"
   },
   {
    "zh": "24.50 欧元（全部按 7%）",
    "en": "EUR 24.50 (everything at 7 %)"
   },
   {
    "zh": "21.00 欧元（忘掉饮料）",
    "en": "EUR 21.00 (drinks forgotten)"
   }
  ],
  "answer": 0,
  "solutionZh": "自 2026 年 1 月 1 日起，餐厅食品按 §12 Abs 2 Nr 15 UStG 征 7%，饮料仍是 19%。食品 300.00 × 0.07 = 21.00 欧元；饮料 50.00 × 0.19 = 9.50 欧元；合计 = 30.50 欧元。答案：30.50 欧元。",
  "solutionEn": "From 1 January 2026 restaurant food runs at 7 % under § 12 Abs 2 Nr 15 UStG while drinks stay at 19 %. Food 300.00 x 0.07 = EUR 21.00; drinks 50.00 x 0.19 = EUR 9.50; total = EUR 30.50. Answer: EUR 30.50."
 },
 {
  "id": "Q0909",
  "qid": "c19q09",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "从欧盟以外进口到慕尼黑：关税完税价格 40 000.00 欧元，欧盟关税 4%，运费从欧盟边境到第一目的地（慕尼黑仓库）500.00 欧元。德国 EUSt（19%）是多少？",
  "stemEn": "Goods are imported from outside the EU to Munich: customs value EUR 40,000.00, EU duty 4 %, freight from the EU border to the first destination (the Munich warehouse) EUR 500.00. What is the German EUSt at 19 %?",
  "options": [
   {
    "zh": "7 999.00 欧元",
    "en": "EUR 7,999.00"
   },
   {
    "zh": "7 904.00 欧元（漏掉欧盟境内段运费）",
    "en": "EUR 7,904.00 (the intra-EU freight leg omitted)"
   },
   {
    "zh": "1 600.00 欧元（只算关税）",
    "en": "EUR 1,600.00 (the duty alone)"
   },
   {
    "zh": "42 100.00 欧元（把税基当成税额）",
    "en": "EUR 42,100.00 (the base confused with the tax)"
   }
  ],
  "answer": 0,
  "solutionZh": "EUSt 税基按 §11 UStG = 关税完税价格 + 欧盟关税 + 欧盟境内段运费 = 40 000.00 + 1 600.00 + 500.00 = 42 100.00 欧元；EUSt = 42 100.00 × 0.19 = 7 999.00 欧元。§11 计入运费，而 Art 71 UCC 不把它计入关税完税价格，漏掉运费得 7 904.00 欧元。答案：7 999.00 欧元。",
  "solutionEn": "The EUSt base under § 11 UStG is customs value + EU duty + the intra-EU freight leg = 40,000.00 + 1,600.00 + 500.00 = EUR 42,100.00; EUSt = 42,100.00 x 0.19 = EUR 7,999.00. § 11 pulls the freight in while Art 71 UCC leaves it out of the customs value, so omitting it would give EUR 7,904.00. Answer: EUR 7,999.00."
 },
 {
  "id": "Q0910",
  "qid": "c19q10",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "de",
   "import",
   "option",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "有同事声称：'§9 UStG 就是德国进口增值税递延的规则。'这种说法对吗？",
  "stemEn": "A colleague claims: '§ 9 UStG is the German rule for deferring import VAT.' Is that correct?",
  "options": [
   {
    "zh": "不正确：§9 UStG 是放弃免税（Option zur Steuerbefreiung），与进口增值税无关；一步法在 §21 Abs. 3 UStG",
    "en": "No: § 9 UStG is the waiver of exemptions (Option zur Steuerbefreiung), unrelated to import VAT; the one-step procedure sits in § 21 Abs. 3 UStG"
   },
   {
    "zh": "正确：§9 UStG 就是进口增值税的递延规则",
    "en": "Yes: § 9 UStG is the import-VAT deferral rule"
   },
   {
    "zh": "不正确，§9 UStG 是固定税基的制度",
    "en": "No, because § 9 UStG is the flat-rate-base regime"
   },
   {
    "zh": "正确，但要在海关先申请许可",
    "en": "Yes, but a permit must be sought at Customs first"
   }
  ],
  "answer": 0,
  "solutionZh": "§9 UStG 的全名是放弃免税（Option zur Steuerbefreiung），例如免税出租人选为应税；进口增值税的一步法在 §21 Abs. 3 UStG（须许可），固定税基在 §23a/§24。答案：不正确——§9 是 Option zur Steuerbefreiung，一步法在 §21 Abs. 3 UStG。",
  "solutionEn": "§ 9 UStG is the waiver of exemptions (Option zur Steuerbefreiung), for example a lessor opting into taxable letting; the one-step import procedure is § 21 Abs. 3 UStG (permit-based) and the flat-rate bases are § 23a/§ 24. Answer: incorrect - § 9 is the Option zur Steuerbefreiung and the one-step procedure is § 21 Abs. 3 UStG."
 },
 {
  "id": "Q0911",
  "qid": "c19q11",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 3,
  "tags": [
   "de",
   "regularisation",
   "15a",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一台设备的进项税为 11 400.00 欧元（净价 60 000.00 欧元，19%）。在第 2 年经营使用比例降到 10% 以下。按 §15a UStG 加 §44 UStDV 追回的进项税是多少？",
  "stemEn": "Input VAT on a machine is EUR 11,400.00 (net 60,000.00 at 19 %). In year 2 the business-use share falls below 10 %. What input VAT must be repaid under § 15a UStG plus § 44 UStDV?",
  "options": [
   {
    "zh": "9 120.00 欧元",
    "en": "EUR 9,120.00"
   },
   {
    "zh": "2 280.00 欧元（只计算 1/5）",
    "en": "EUR 2,280.00 (only one-fifth taken)"
   },
   {
    "zh": "11 400.00 欧元（全额追回）",
    "en": "EUR 11,400.00 (the full amount repaid)"
   },
   {
    "zh": "0.00 欧元（无调整）",
    "en": "EUR 0.00 (no adjustment)"
   }
  ],
  "answer": 0,
  "solutionZh": "动产资本的调整期为 5 年、每年 1/5。第 2 年才触发，实际已消耗 1/5，剩余 4/5 须追平：11 400.00 × 4/5 = 9 120.00 欧元。答案：9 120.00 欧元。",
  "solutionEn": "Movable capital goods are adjusted over 5 years, one-fifth a year. Triggered in year 2, one-fifth has run, so the remaining 4/5 is repaid: 11,400.00 x 4/5 = EUR 9,120.00. Answer: EUR 9,120.00."
 },
 {
  "id": "Q0912",
  "qid": "c19q12",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "de",
   "kleinunternehmer",
   "thresholds"
  ],
  "source": "chapter",
  "stemZh": "关于德国 Kleinunternehmer（§23a/§24 UStG），下列哪一句话正确？",
  "stemEn": "Which statement about the German Kleinunternehmer regime (§ 23a/§ 24 UStG) is correct?",
  "options": [
   {
    "zh": "双重门槛：上年不超过 25 000 欧元且当年不超过 100 000 欧元；2025 年起选择计税不再附带进项税抵扣",
    "en": "Double threshold: prior year not above EUR 25,000 and current year not above EUR 100,000; since 2025 opting into taxable treatment does not carry the input-VAT deduction"
   },
   {
    "zh": "上年不超过 10 000 欧元且当年不超过 50 000 欧元，进项可抵扣",
    "en": "Prior year not above EUR 10,000 and current year not above EUR 50,000, inputs deductible"
   },
   {
    "zh": "只要当年不超过 100 000 欧元即可，上年不重要",
    "en": "Only the current year matters, capped at EUR 100,000"
   },
   {
    "zh": "门槛是两个，无论怎样选择计税都可以全额抵扣进项",
    "en": "Two thresholds, and opting into taxable treatment always keeps full input deduction"
   }
  ],
  "answer": 0,
  "solutionZh": "§23a/§24 的双重门槛：上年不超过 25 000 欧元且当年不超过 100 000 欧元；2025 年起选择计税（Optierung）的方案不再附带进项抵扣。旧门槛 10 000/50 000 与只看当年都不对。答案：双重门槛 25 000/100 000 欧元。",
  "solutionEn": "§ 23a/§ 24 is double-barrelled: prior year up to EUR 25,000 and current year up to EUR 100,000, and since 2025 the option into taxable treatment carries no input deduction. The old 10,000/50,000 pair and the single-year reading are both wrong. Answer: the double threshold EUR 25,000 / EUR 100,000."
 },
 {
  "id": "Q0913",
  "qid": "c19q13",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "de",
   "13b",
   "reverse-charge",
   "2025"
  ],
  "source": "chapter",
  "stemZh": "一家德国客户常年委托楼宇清洁服务，想在 2025 年避免逐单报反向征税。§13b UStG 允许它怎么做？",
  "stemEn": "A German customer buys buildings cleaning services on a standing basis and wants in 2025 to avoid filing the reverse charge order by order. What does § 13b UStG let it do?",
  "options": [
   {
    "zh": "自 2025 年 1 月 1 日起可订立 Dauer-Option，对整段供应关系一次性长期约定适用反向征税，不必逐单申报",
    "en": "Since 1 January 2025 the Dauer-Option can be agreed, settling the reverse charge once for the whole supply relationship instead of order by order"
   },
   {
    "zh": "Dauer-Option 只限于建筑工程一种供应",
    "en": "The Dauer-Option covers construction works only"
   },
   {
    "zh": "选了 Dauer-Option 后，买方不再有任何申报义务",
    "en": "After a Dauer-Option the customer files nothing at all"
   },
   {
    "zh": "不存在 Dauer-Option，必须逐单申报",
    "en": "There is no Dauer-Option, filing stays order by order"
   }
  ],
  "answer": 0,
  "solutionZh": "§13b 的反向征税由买方申报销项税；自 2025 年 1 月 1 日起可签 Dauer-Option，一次性适用于整段供应关系，减轻逐单操作。答案：适用 Dauer-Option（2025 年 1 月 1 日起）。",
  "solutionEn": "The § 13b reverse charge is returned by the customer; since 1 January 2025 a Dauer-Option can be signed that applies for the whole ongoing relationship, removing the order-by-order handling. Answer: a Dauer-Option applies (since 1 January 2025)."
 },
 {
  "id": "Q0914",
  "qid": "c19q14",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙商户国内供货净价 5 000.00 欧元，适用 IVA 标准税率。应纳 IVA 是多少？",
  "stemEn": "A Spanish trader makes a domestic supply with a net price of EUR 5,000.00 at the IVA standard rate. What IVA is due?",
  "options": [
   {
    "zh": "1 050.00 欧元",
    "en": "EUR 1,050.00"
   },
   {
    "zh": "500.00 欧元（误用 10%）",
    "en": "EUR 500.00 (the 10 % rate applied by mistake)"
   },
   {
    "zh": "1 100.00 欧元",
    "en": "EUR 1,100.00"
   },
   {
    "zh": "200.00 欧元（误用 4%）",
    "en": "EUR 200.00 (the 4 % rate applied by mistake)"
   }
  ],
  "answer": 0,
  "solutionZh": "西班牙 IVA 标准税率为 21%。IVA = 5 000.00 × 0.21 = 1 050.00 欧元。答案：1 050.00 欧元。",
  "solutionEn": "The Spanish IVA standard rate is 21 %. IVA = 5,000.00 x 0.21 = EUR 1,050.00. Answer: EUR 1,050.00."
 },
 {
  "id": "Q0915",
  "qid": "c19q15",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "super-reduced",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家面包房在本土销售基本必需食品单及待售，净价 800.00 欧元，适用 IVA 超低档税率。应纳 IVA 是多少？",
  "stemEn": "A bakery on the mainland sells basic necessary foodstuffs for EUR 800.00 excluding VAT at the super-reduced IVA rate. What IVA is due?",
  "options": [
   {
    "zh": "32.00 欧元",
    "en": "EUR 32.00"
   },
   {
    "zh": "168.00 欧元（误用 21%）",
    "en": "EUR 168.00 (the 21 % rate applied by mistake)"
   },
   {
    "zh": "80.00 欧元（误用 10%）",
    "en": "EUR 80.00 (the 10 % rate applied by mistake)"
   },
   {
    "zh": "24.00 欧元（误用加那利 3% IGIC）",
    "en": "EUR 24.00 (the Canary 3 % IGIC applied by mistake)"
   }
  ],
  "answer": 0,
  "solutionZh": "本土（peninsula）的基本必需食品适用 IVA 超低档 4%。IVA = 800.00 × 0.04 = 32.00 欧元。答案：32.00 欧元。",
  "solutionEn": "On the mainland basic necessary foodstuffs run at the super-reduced IVA of 4 %. IVA = 800.00 x 0.04 = EUR 32.00. Answer: EUR 32.00."
 },
 {
  "id": "Q0916",
  "qid": "c19q16",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "es",
   "recargo",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙批发商向无增值税号、仅向最终消费者转售的零售商供应 21% 商品，不含税 2 000.00 欧元，对方适用 recargo de equivalencia。除 IVA 之外的等效附加费是多少？",
  "stemEn": "A Spanish wholesaler supplies 21 % goods worth EUR 2,000.00 excluding VAT to a reseller with no VAT number who sells only to final consumers under the equivalence surcharge. How much equivalent surcharge on top of the IVA?",
  "options": [
   {
    "zh": "104.00 欧元",
    "en": "EUR 104.00"
   },
   {
    "zh": "420.00 欧元（那才是 IVA 本身）",
    "en": "EUR 420.00 (that is the IVA itself)"
   },
   {
    "zh": "60.00 欧元（错用 IGIC 3%）",
    "en": "EUR 60.00 (the IGIC 3 % applied wrongly)"
   },
   {
    "zh": "200.00 欧元（错用 10%）",
    "en": "EUR 200.00 (the 10 % rate wrongly applied)"
   }
  ],
  "answer": 0,
  "solutionZh": "recargo de equivalencia 在 21% 商品上为 5.2%：2 000.00 × 0.052 = 104.00 欧元，且该附加额在 IVA（420.00 欧元）之外另列。答案：104.00 欧元。",
  "solutionEn": "The equivalence surcharge on 21 % goods is 5.2 %: 2,000.00 x 0.052 = EUR 104.00, invoiced on top of the IVA of EUR 420.00. Answer: EUR 104.00."
 },
 {
  "id": "Q0917",
  "qid": "c19q17",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "es",
   "import",
   "iva-diferido",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙进口商持 IVA diferido 资格进口：关税完税价格 15 000.00 欧元，关税 4%（600.00 欧元）。进口 IVA（21%）是多少，报在地方？",
  "stemEn": "A Spanish importer with IVA diferido status imports goods: customs value EUR 15,000.00, duty 4 % (EUR 600.00). What is the import IVA at 21 %, and where is it declared?",
  "options": [
   {
    "zh": "3 276.00 欧元：税基 15 600.00 欧元 × 21%，以 IVA diferido 条目递延到 Modelo 303",
    "en": "EUR 3,276.00: base EUR 15,600.00 x 21 %, deferred onto the Modelo 303 as IVA diferido"
   },
   {
    "zh": "3 150.00 欧元（漏掉关税）",
    "en": "EUR 3,150.00 (duty omitted)"
   },
   {
    "zh": "600.00 欧元（只算关税）",
    "en": "EUR 600.00 (the duty alone)"
   },
   {
    "zh": "15 600.00 欧元（把税基当成税额）",
    "en": "EUR 15,600.00 (the base confused with the tax)"
   }
  ],
  "answer": 0,
  "solutionZh": "进口 IVA 税基 = 关税完税价格 + 关税 = 15 000.00 + 600.00 = 15 600.00 欧元；IVA = 15 600.00 × 0.21 = 3 276.00 欧元。持 IVA diferido 资格时不付给海关，以该条目递延到 Modelo 303 并就地抵扣。答案：3 276.00 欧元。",
  "solutionEn": "The import IVA base is customs value plus duty: 15,000.00 + 600.00 = EUR 15,600.00; IVA = 15,600.00 x 0.21 = EUR 3,276.00. With IVA diferido the amount is not paid at the customs office but deferred onto the Modelo 303 and deducted there. Answer: EUR 3,276.00."
 },
 {
  "id": "Q0918",
  "qid": "c19q18",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "es",
   "irpf",
   "invoicing",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一位西班牙律师开发布专业服务发票：净价 1 000.00 欧元。它须另外开 IVA 21% 与 IRPF 预扣 15%。发票上客户实际支付的金额是多少？",
  "stemEn": "A Spanish lawyer issues a professional-services invoice with a net of EUR 1,000.00, adding IVA 21 % and a 15 % IRPF retention. What does the client actually pay?",
  "options": [
   {
    "zh": "1 060.00 欧元",
    "en": "EUR 1,060.00"
   },
   {
    "zh": "1 210.00 欧元（漏掉 IRPF）",
    "en": "EUR 1,210.00 (IRPF forgotten)"
   },
   {
    "zh": "850.00 欧元（按含税额计 IRPF）",
    "en": "EUR 850.00 (IRPF taken on the gross)"
   },
   {
    "zh": "1 150.00 欧元",
    "en": "EUR 1,150.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 1 000.00 × 0.21 = 210.00 欧元；IRPF 预扣按净价而非含税额计 = 1 000.00 × 0.15 = 150.00 欧元；发票应付额 = 1 000.00 + 210.00 - 150.00 = 1 060.00 欧元。答案：1 060.00 欧元。",
  "solutionEn": "IVA = 1,000.00 x 0.21 = EUR 210.00; the IRPF retention is taken on the net, never on the IVA amount: 1,000.00 x 0.15 = EUR 150.00; payable = 1,000.00 + 210.00 - 150.00 = EUR 1,060.00. Answer: EUR 1,060.00."
 },
 {
  "id": "Q0919",
  "qid": "c19q19",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "trap",
  "difficulty": 2,
  "tags": [
   "es",
   "igic",
   "ceuta",
   "trap"
  ],
  "source": "chapter",
  "stemZh": "关于西班牙领地例外，下列哪一项的理解是正确的？",
  "stemEn": "Which of the following shows the correct grasp of the Spanish territorial carve-outs?",
  "options": [
   {
    "zh": "加那利群岛的 IGIC 7/3/0 是区域税，不属于国家 AEAT 考试纲要；休达与梅利利亚不征 IVA",
    "en": "The Canaries' IGIC at 7/3/0 is a regional tax outside the state AEAT syllabus; Ceuta and Melilla levy no IVA"
   },
   {
    "zh": "IGIC 属于国家 AEAT 纲要的主题之一，所以可以按 IGIC 题备考 AEAT 卷",
    "en": "IGIC is a theme of the state AEAT syllabus, so AEAT papers can be drilled on IGIC"
   },
   {
    "zh": "休达与梅利利亚同样适用 21% 的 IVA",
    "en": "Ceuta and Melilla also apply the 21 % IVA"
   },
   {
    "zh": "IGIC 已在全西班牙替代 IVA",
    "en": "IGIC has replaced IVA across Spain"
   }
  ],
  "answer": 0,
  "solutionZh": "IGIC 7/3/0 是加那利大区税，不属于国家 AEAT 考试纲要——备考 AEAT 卷应从本土 21/10/4 出发；休达与梅利利亚不征 IVA，由特别间接税代之。答案：IGIC 属区域税，两城市不征 IVA。",
  "solutionEn": "The IGIC at 7/3/0 is a Canary regional tax outside the state AEAT syllabus, so AEAT papers are drilled on the mainland 21/10/4 instead; Ceuta and Melilla levy no IVA, a special tax replaces it. Answer: IGIC regional, no IVA in the two cities."
 },
 {
  "id": "Q0920",
  "qid": "c19q20",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "concept",
  "difficulty": 3,
  "tags": [
   "es",
   "modelos",
   "deadlines"
  ],
  "source": "chapter",
  "stemZh": "西班牙三张申报表的截止期组合，哪一个是正确的？",
  "stemEn": "Which deadline pairing of the three Spanish Modelos is correct?",
  "options": [
   {
    "zh": "303 月度在次月 20 日前（1、4、7、10 月报为 30 日）；390 年度申报；349 季后月 20 日前提交",
    "en": "303 monthly by the 20th of the following month (30th in months 1, 4, 7, 10); 390 annually; 349 by the 20th of the month after the quarter"
   },
   {
    "zh": "349 也是月度申报，与 303 同日",
    "en": "349 is also monthly, on the same day as the 303"
   },
   {
    "zh": "390 按季申报，只适用于 B2C",
    "en": "390 is quarterly and B2C only"
   },
   {
    "zh": "303 每年 12 月 31 日一次性申报",
    "en": "303 is filed once a year on 31 December"
   }
  ],
  "answer": 0,
  "solutionZh": "303 月度在次月 20 日前，1、4、7、10 月特殊为 30 日；390 是年度汇总；349 为欧盟内业务季报，季后月 20 日前提交。答案：303/20 日（或 30 日）、390 年度、349 季后 20 日。",
  "solutionEn": "The 303 runs monthly by the 20th, with the 30th in months 1, 4, 7 and 10; the 390 is the annual summary; the 349 reports intra-EU operations quarterly by the 20th of the month after the quarter. Answer: 303 by the 20th (or 30th), 390 annually, 349 by the 20th after the quarter."
 },
 {
  "id": "Q0921",
  "qid": "c19v01-01",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 1,000.00 欧元，适用税率 20.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 1,000.00 excluding VAT at 20.0 %. What TVA is due?",
  "options": [
   {
    "zh": "200.00",
    "en": "200.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "55.00",
    "en": "55.00"
   },
   {
    "zh": "100.00",
    "en": "100.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 1,000.00 × 20.0% = 200.00 欧元；含税价 1,200.00 欧元。误用法国另一档税率会得 55.00 欧元，税额减半得 100.00 欧元。答案：200.00 欧元。",
  "solutionEn": "TVA = 1,000.00 x 20.0 % = EUR 200.00; the gross price is EUR 1,200.00. The other French rate would give EUR 55.00 and half the tax EUR 100.00. Answer: EUR 200.00."
 },
 {
  "id": "Q0922",
  "qid": "c19v01-02",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 1,000.00 欧元，适用税率 10.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 1,000.00 excluding VAT at 10.0 %. What TVA is due?",
  "options": [
   {
    "zh": "100.00",
    "en": "100.00"
   },
   {
    "zh": "1,100.00",
    "en": "1,100.00"
   },
   {
    "zh": "200.00",
    "en": "200.00"
   },
   {
    "zh": "50.00",
    "en": "50.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 1,000.00 × 10.0% = 100.00 欧元；含税价 1,100.00 欧元。误用法国另一档税率会得 200.00 欧元，税额减半得 50.00 欧元。答案：100.00 欧元。",
  "solutionEn": "TVA = 1,000.00 x 10.0 % = EUR 100.00; the gross price is EUR 1,100.00. The other French rate would give EUR 200.00 and half the tax EUR 50.00. Answer: EUR 100.00."
 },
 {
  "id": "Q0923",
  "qid": "c19v01-03",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 2,500.00 欧元，适用税率 20.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 2,500.00 excluding VAT at 20.0 %. What TVA is due?",
  "options": [
   {
    "zh": "500.00",
    "en": "500.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   },
   {
    "zh": "137.50",
    "en": "137.50"
   },
   {
    "zh": "250.00",
    "en": "250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 2,500.00 × 20.0% = 500.00 欧元；含税价 3,000.00 欧元。误用法国另一档税率会得 137.50 欧元，税额减半得 250.00 欧元。答案：500.00 欧元。",
  "solutionEn": "TVA = 2,500.00 x 20.0 % = EUR 500.00; the gross price is EUR 3,000.00. The other French rate would give EUR 137.50 and half the tax EUR 250.00. Answer: EUR 500.00."
 },
 {
  "id": "Q0924",
  "qid": "c19v01-04",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 2,500.00 欧元，适用税率 10.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 2,500.00 excluding VAT at 10.0 %. What TVA is due?",
  "options": [
   {
    "zh": "250.00",
    "en": "250.00"
   },
   {
    "zh": "2,750.00",
    "en": "2,750.00"
   },
   {
    "zh": "500.00",
    "en": "500.00"
   },
   {
    "zh": "125.00",
    "en": "125.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 2,500.00 × 10.0% = 250.00 欧元；含税价 2,750.00 欧元。误用法国另一档税率会得 500.00 欧元，税额减半得 125.00 欧元。答案：250.00 欧元。",
  "solutionEn": "TVA = 2,500.00 x 10.0 % = EUR 250.00; the gross price is EUR 2,750.00. The other French rate would give EUR 500.00 and half the tax EUR 125.00. Answer: EUR 250.00."
 },
 {
  "id": "Q0925",
  "qid": "c19v01-05",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 5,000.00 欧元，适用税率 20.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 5,000.00 excluding VAT at 20.0 %. What TVA is due?",
  "options": [
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "6,000.00",
    "en": "6,000.00"
   },
   {
    "zh": "275.00",
    "en": "275.00"
   },
   {
    "zh": "500.00",
    "en": "500.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 5,000.00 × 20.0% = 1,000.00 欧元；含税价 6,000.00 欧元。误用法国另一档税率会得 275.00 欧元，税额减半得 500.00 欧元。答案：1,000.00 欧元。",
  "solutionEn": "TVA = 5,000.00 x 20.0 % = EUR 1,000.00; the gross price is EUR 6,000.00. The other French rate would give EUR 275.00 and half the tax EUR 500.00. Answer: EUR 1,000.00."
 },
 {
  "id": "Q0926",
  "qid": "c19v01-06",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 5,000.00 欧元，适用税率 10.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 5,000.00 excluding VAT at 10.0 %. What TVA is due?",
  "options": [
   {
    "zh": "500.00",
    "en": "500.00"
   },
   {
    "zh": "5,500.00",
    "en": "5,500.00"
   },
   {
    "zh": "1,000.00",
    "en": "1,000.00"
   },
   {
    "zh": "250.00",
    "en": "250.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 5,000.00 × 10.0% = 500.00 欧元；含税价 5,500.00 欧元。误用法国另一档税率会得 1,000.00 欧元，税额减半得 250.00 欧元。答案：500.00 欧元。",
  "solutionEn": "TVA = 5,000.00 x 10.0 % = EUR 500.00; the gross price is EUR 5,500.00. The other French rate would give EUR 1,000.00 and half the tax EUR 250.00. Answer: EUR 500.00."
 },
 {
  "id": "Q0927",
  "qid": "c19v01-07",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 7,500.00 欧元，适用税率 20.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 7,500.00 excluding VAT at 20.0 %. What TVA is due?",
  "options": [
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   },
   {
    "zh": "9,000.00",
    "en": "9,000.00"
   },
   {
    "zh": "412.50",
    "en": "412.50"
   },
   {
    "zh": "750.00",
    "en": "750.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 7,500.00 × 20.0% = 1,500.00 欧元；含税价 9,000.00 欧元。误用法国另一档税率会得 412.50 欧元，税额减半得 750.00 欧元。答案：1,500.00 欧元。",
  "solutionEn": "TVA = 7,500.00 x 20.0 % = EUR 1,500.00; the gross price is EUR 9,000.00. The other French rate would give EUR 412.50 and half the tax EUR 750.00. Answer: EUR 1,500.00."
 },
 {
  "id": "Q0928",
  "qid": "c19v01-08",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 7,500.00 欧元，适用税率 10.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 7,500.00 excluding VAT at 10.0 %. What TVA is due?",
  "options": [
   {
    "zh": "750.00",
    "en": "750.00"
   },
   {
    "zh": "8,250.00",
    "en": "8,250.00"
   },
   {
    "zh": "1,500.00",
    "en": "1,500.00"
   },
   {
    "zh": "375.00",
    "en": "375.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 7,500.00 × 10.0% = 750.00 欧元；含税价 8,250.00 欧元。误用法国另一档税率会得 1,500.00 欧元，税额减半得 375.00 欧元。答案：750.00 欧元。",
  "solutionEn": "TVA = 7,500.00 x 10.0 % = EUR 750.00; the gross price is EUR 8,250.00. The other French rate would give EUR 1,500.00 and half the tax EUR 375.00. Answer: EUR 750.00."
 },
 {
  "id": "Q0929",
  "qid": "c19v01-09",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 12,000.00 欧元，适用税率 20.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 12,000.00 excluding VAT at 20.0 %. What TVA is due?",
  "options": [
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "14,400.00",
    "en": "14,400.00"
   },
   {
    "zh": "660.00",
    "en": "660.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 12,000.00 × 20.0% = 2,400.00 欧元；含税价 14,400.00 欧元。误用法国另一档税率会得 660.00 欧元，税额减半得 1,200.00 欧元。答案：2,400.00 欧元。",
  "solutionEn": "TVA = 12,000.00 x 20.0 % = EUR 2,400.00; the gross price is EUR 14,400.00. The other French rate would give EUR 660.00 and half the tax EUR 1,200.00. Answer: EUR 2,400.00."
 },
 {
  "id": "Q0930",
  "qid": "c19v01-10",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "fr",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "法国：一家商户的国内供应不含税净价为 12,000.00 欧元，适用税率 10.0%。应纳 TVA 是多少？",
  "stemEn": "France: a trader sells a domestic supply for EUR 12,000.00 excluding VAT at 10.0 %. What TVA is due?",
  "options": [
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "13,200.00",
    "en": "13,200.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "TVA = 12,000.00 × 10.0% = 1,200.00 欧元；含税价 13,200.00 欧元。误用法国另一档税率会得 2,400.00 欧元，税额减半得 600.00 欧元。答案：1,200.00 欧元。",
  "solutionEn": "TVA = 12,000.00 x 10.0 % = EUR 1,200.00; the gross price is EUR 13,200.00. The other French rate would give EUR 2,400.00 and half the tax EUR 600.00. Answer: EUR 1,200.00."
 },
 {
  "id": "Q0931",
  "qid": "c19v02-01",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 10,000.00 欧元的货物，欧盟关税税率 4%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 10,000.00 at an EU duty rate of 4 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "2,071.00",
    "en": "2,071.00"
   },
   {
    "zh": "10,900.00",
    "en": "10,900.00"
   },
   {
    "zh": "1,976.00",
    "en": "1,976.00"
   },
   {
    "zh": "400.00",
    "en": "400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10,000.00 + 400.00 + 500.00 = 10,900.00 欧元；EUSt = 10,900.00 × 19% = 2,071.00 欧元。漏掉运费（§11 UStG 才计入）会得 1,976.00 欧元。答案：2,071.00 欧元。",
  "solutionEn": "Base = 10,000.00 + 400.00 + 500.00 = EUR 10,900.00; EUSt = 10,900.00 x 19 % = EUR 2,071.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 1,976.00. Answer: EUR 2,071.00."
 },
 {
  "id": "Q0932",
  "qid": "c19v02-02",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 10,000.00 欧元的货物，欧盟关税税率 6%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 10,000.00 at an EU duty rate of 6 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "2,109.00",
    "en": "2,109.00"
   },
   {
    "zh": "11,100.00",
    "en": "11,100.00"
   },
   {
    "zh": "2,014.00",
    "en": "2,014.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10,000.00 + 600.00 + 500.00 = 11,100.00 欧元；EUSt = 11,100.00 × 19% = 2,109.00 欧元。漏掉运费（§11 UStG 才计入）会得 2,014.00 欧元。答案：2,109.00 欧元。",
  "solutionEn": "Base = 10,000.00 + 600.00 + 500.00 = EUR 11,100.00; EUSt = 11,100.00 x 19 % = EUR 2,109.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 2,014.00. Answer: EUR 2,109.00."
 },
 {
  "id": "Q0933",
  "qid": "c19v02-03",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 20,000.00 欧元的货物，欧盟关税税率 4%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 20,000.00 at an EU duty rate of 4 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "4,047.00",
    "en": "4,047.00"
   },
   {
    "zh": "21,300.00",
    "en": "21,300.00"
   },
   {
    "zh": "3,952.00",
    "en": "3,952.00"
   },
   {
    "zh": "800.00",
    "en": "800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20,000.00 + 800.00 + 500.00 = 21,300.00 欧元；EUSt = 21,300.00 × 19% = 4,047.00 欧元。漏掉运费（§11 UStG 才计入）会得 3,952.00 欧元。答案：4,047.00 欧元。",
  "solutionEn": "Base = 20,000.00 + 800.00 + 500.00 = EUR 21,300.00; EUSt = 21,300.00 x 19 % = EUR 4,047.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 3,952.00. Answer: EUR 4,047.00."
 },
 {
  "id": "Q0934",
  "qid": "c19v02-04",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 20,000.00 欧元的货物，欧盟关税税率 6%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 20,000.00 at an EU duty rate of 6 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "4,123.00",
    "en": "4,123.00"
   },
   {
    "zh": "21,700.00",
    "en": "21,700.00"
   },
   {
    "zh": "4,028.00",
    "en": "4,028.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20,000.00 + 1,200.00 + 500.00 = 21,700.00 欧元；EUSt = 21,700.00 × 19% = 4,123.00 欧元。漏掉运费（§11 UStG 才计入）会得 4,028.00 欧元。答案：4,123.00 欧元。",
  "solutionEn": "Base = 20,000.00 + 1,200.00 + 500.00 = EUR 21,700.00; EUSt = 21,700.00 x 19 % = EUR 4,123.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 4,028.00. Answer: EUR 4,123.00."
 },
 {
  "id": "Q0935",
  "qid": "c19v02-05",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 30,000.00 欧元的货物，欧盟关税税率 4%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 30,000.00 at an EU duty rate of 4 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "6,023.00",
    "en": "6,023.00"
   },
   {
    "zh": "31,700.00",
    "en": "31,700.00"
   },
   {
    "zh": "5,928.00",
    "en": "5,928.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 30,000.00 + 1,200.00 + 500.00 = 31,700.00 欧元；EUSt = 31,700.00 × 19% = 6,023.00 欧元。漏掉运费（§11 UStG 才计入）会得 5,928.00 欧元。答案：6,023.00 欧元。",
  "solutionEn": "Base = 30,000.00 + 1,200.00 + 500.00 = EUR 31,700.00; EUSt = 31,700.00 x 19 % = EUR 6,023.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 5,928.00. Answer: EUR 6,023.00."
 },
 {
  "id": "Q0936",
  "qid": "c19v02-06",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 30,000.00 欧元的货物，欧盟关税税率 6%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 30,000.00 at an EU duty rate of 6 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "6,137.00",
    "en": "6,137.00"
   },
   {
    "zh": "32,300.00",
    "en": "32,300.00"
   },
   {
    "zh": "6,042.00",
    "en": "6,042.00"
   },
   {
    "zh": "1,800.00",
    "en": "1,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 30,000.00 + 1,800.00 + 500.00 = 32,300.00 欧元；EUSt = 32,300.00 × 19% = 6,137.00 欧元。漏掉运费（§11 UStG 才计入）会得 6,042.00 欧元。答案：6,137.00 欧元。",
  "solutionEn": "Base = 30,000.00 + 1,800.00 + 500.00 = EUR 32,300.00; EUSt = 32,300.00 x 19 % = EUR 6,137.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 6,042.00. Answer: EUR 6,137.00."
 },
 {
  "id": "Q0937",
  "qid": "c19v02-07",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 40,000.00 欧元的货物，欧盟关税税率 4%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 40,000.00 at an EU duty rate of 4 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "7,999.00",
    "en": "7,999.00"
   },
   {
    "zh": "42,100.00",
    "en": "42,100.00"
   },
   {
    "zh": "7,904.00",
    "en": "7,904.00"
   },
   {
    "zh": "1,600.00",
    "en": "1,600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 40,000.00 + 1,600.00 + 500.00 = 42,100.00 欧元；EUSt = 42,100.00 × 19% = 7,999.00 欧元。漏掉运费（§11 UStG 才计入）会得 7,904.00 欧元。答案：7,999.00 欧元。",
  "solutionEn": "Base = 40,000.00 + 1,600.00 + 500.00 = EUR 42,100.00; EUSt = 42,100.00 x 19 % = EUR 7,999.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 7,904.00. Answer: EUR 7,999.00."
 },
 {
  "id": "Q0938",
  "qid": "c19v02-08",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 40,000.00 欧元的货物，欧盟关税税率 6%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 40,000.00 at an EU duty rate of 6 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "8,151.00",
    "en": "8,151.00"
   },
   {
    "zh": "42,900.00",
    "en": "42,900.00"
   },
   {
    "zh": "8,056.00",
    "en": "8,056.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 40,000.00 + 2,400.00 + 500.00 = 42,900.00 欧元；EUSt = 42,900.00 × 19% = 8,151.00 欧元。漏掉运费（§11 UStG 才计入）会得 8,056.00 欧元。答案：8,151.00 欧元。",
  "solutionEn": "Base = 40,000.00 + 2,400.00 + 500.00 = EUR 42,900.00; EUSt = 42,900.00 x 19 % = EUR 8,151.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 8,056.00. Answer: EUR 8,151.00."
 },
 {
  "id": "Q0939",
  "qid": "c19v02-09",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 50,000.00 欧元的货物，欧盟关税税率 4%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 50,000.00 at an EU duty rate of 4 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "9,975.00",
    "en": "9,975.00"
   },
   {
    "zh": "52,500.00",
    "en": "52,500.00"
   },
   {
    "zh": "9,880.00",
    "en": "9,880.00"
   },
   {
    "zh": "2,000.00",
    "en": "2,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 50,000.00 + 2,000.00 + 500.00 = 52,500.00 欧元；EUSt = 52,500.00 × 19% = 9,975.00 欧元。漏掉运费（§11 UStG 才计入）会得 9,880.00 欧元。答案：9,975.00 欧元。",
  "solutionEn": "Base = 50,000.00 + 2,000.00 + 500.00 = EUR 52,500.00; EUSt = 52,500.00 x 19 % = EUR 9,975.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 9,880.00. Answer: EUR 9,975.00."
 },
 {
  "id": "Q0940",
  "qid": "c19v02-10",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import",
   "eust",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "德国：一家进口商申报关税完税价格 50,000.00 欧元的货物，欧盟关税税率 6%，另有从欧盟边境到第一目的地的运费 500.00 欧元。EUSt（19%）是多少？",
  "stemEn": "Germany: an importer clears goods with a customs value of EUR 50,000.00 at an EU duty rate of 6 %, plus EUR 500.00 freight from the EU border to the first destination inside the EU. What is the EUSt at 19 %?",
  "options": [
   {
    "zh": "10,165.00",
    "en": "10,165.00"
   },
   {
    "zh": "53,500.00",
    "en": "53,500.00"
   },
   {
    "zh": "10,070.00",
    "en": "10,070.00"
   },
   {
    "zh": "3,000.00",
    "en": "3,000.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 50,000.00 + 3,000.00 + 500.00 = 53,500.00 欧元；EUSt = 53,500.00 × 19% = 10,165.00 欧元。漏掉运费（§11 UStG 才计入）会得 10,070.00 欧元。答案：10,165.00 欧元。",
  "solutionEn": "Base = 50,000.00 + 3,000.00 + 500.00 = EUR 53,500.00; EUSt = 53,500.00 x 19 % = EUR 10,165.00. Omitting the freight leg (which § 11 UStG includes) would give EUR 10,070.00. Answer: EUR 10,165.00."
 },
 {
  "id": "Q0941",
  "qid": "c19v03-01",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 5,000.00 欧元的本土业务，适用税率为 21%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 5,000.00 taxed at 21 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "6,050.00",
    "en": "6,050.00"
   },
   {
    "zh": "200.00",
    "en": "200.00"
   },
   {
    "zh": "260.00",
    "en": "260.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 5,000.00 × 21% = 1,050.00 欧元；含税价 6,050.00 欧元。误用另一档税率得 200.00 欧元，误用 5.2% 等效附加费得 260.00 欧元。答案：1,050.00 欧元。",
  "solutionEn": "IVA = 5,000.00 x 21 % = EUR 1,050.00; the gross price is EUR 6,050.00. The other IVA rate would give EUR 200.00 and the 5.2 % equivalence surcharge EUR 260.00. Answer: EUR 1,050.00."
 },
 {
  "id": "Q0942",
  "qid": "c19v03-02",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 5,000.00 欧元的本土业务，适用税率为 4%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 5,000.00 taxed at 4 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "200.00",
    "en": "200.00"
   },
   {
    "zh": "5,200.00",
    "en": "5,200.00"
   },
   {
    "zh": "1,050.00",
    "en": "1,050.00"
   },
   {
    "zh": "260.00",
    "en": "260.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 5,000.00 × 4% = 200.00 欧元；含税价 5,200.00 欧元。误用另一档税率得 1,050.00 欧元，误用 5.2% 等效附加费得 260.00 欧元。答案：200.00 欧元。",
  "solutionEn": "IVA = 5,000.00 x 4 % = EUR 200.00; the gross price is EUR 5,200.00. The other IVA rate would give EUR 1,050.00 and the 5.2 % equivalence surcharge EUR 260.00. Answer: EUR 200.00."
 },
 {
  "id": "Q0943",
  "qid": "c19v03-03",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 8,000.00 欧元的本土业务，适用税率为 21%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 8,000.00 taxed at 21 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "9,680.00",
    "en": "9,680.00"
   },
   {
    "zh": "320.00",
    "en": "320.00"
   },
   {
    "zh": "416.00",
    "en": "416.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 8,000.00 × 21% = 1,680.00 欧元；含税价 9,680.00 欧元。误用另一档税率得 320.00 欧元，误用 5.2% 等效附加费得 416.00 欧元。答案：1,680.00 欧元。",
  "solutionEn": "IVA = 8,000.00 x 21 % = EUR 1,680.00; the gross price is EUR 9,680.00. The other IVA rate would give EUR 320.00 and the 5.2 % equivalence surcharge EUR 416.00. Answer: EUR 1,680.00."
 },
 {
  "id": "Q0944",
  "qid": "c19v03-04",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 8,000.00 欧元的本土业务，适用税率为 4%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 8,000.00 taxed at 4 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "320.00",
    "en": "320.00"
   },
   {
    "zh": "8,320.00",
    "en": "8,320.00"
   },
   {
    "zh": "1,680.00",
    "en": "1,680.00"
   },
   {
    "zh": "416.00",
    "en": "416.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 8,000.00 × 4% = 320.00 欧元；含税价 8,320.00 欧元。误用另一档税率得 1,680.00 欧元，误用 5.2% 等效附加费得 416.00 欧元。答案：320.00 欧元。",
  "solutionEn": "IVA = 8,000.00 x 4 % = EUR 320.00; the gross price is EUR 8,320.00. The other IVA rate would give EUR 1,680.00 and the 5.2 % equivalence surcharge EUR 416.00. Answer: EUR 320.00."
 },
 {
  "id": "Q0945",
  "qid": "c19v03-05",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 12,000.00 欧元的本土业务，适用税率为 21%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 12,000.00 taxed at 21 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "14,520.00",
    "en": "14,520.00"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   },
   {
    "zh": "624.00",
    "en": "624.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 12,000.00 × 21% = 2,520.00 欧元；含税价 14,520.00 欧元。误用另一档税率得 480.00 欧元，误用 5.2% 等效附加费得 624.00 欧元。答案：2,520.00 欧元。",
  "solutionEn": "IVA = 12,000.00 x 21 % = EUR 2,520.00; the gross price is EUR 14,520.00. The other IVA rate would give EUR 480.00 and the 5.2 % equivalence surcharge EUR 624.00. Answer: EUR 2,520.00."
 },
 {
  "id": "Q0946",
  "qid": "c19v03-06",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 12,000.00 欧元的本土业务，适用税率为 4%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 12,000.00 taxed at 4 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "480.00",
    "en": "480.00"
   },
   {
    "zh": "12,480.00",
    "en": "12,480.00"
   },
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "624.00",
    "en": "624.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 12,000.00 × 4% = 480.00 欧元；含税价 12,480.00 欧元。误用另一档税率得 2,520.00 欧元，误用 5.2% 等效附加费得 624.00 欧元。答案：480.00 欧元。",
  "solutionEn": "IVA = 12,000.00 x 4 % = EUR 480.00; the gross price is EUR 12,480.00. The other IVA rate would give EUR 2,520.00 and the 5.2 % equivalence surcharge EUR 624.00. Answer: EUR 480.00."
 },
 {
  "id": "Q0947",
  "qid": "c19v03-07",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 15,000.00 欧元的本土业务，适用税率为 21%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 15,000.00 taxed at 21 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "18,150.00",
    "en": "18,150.00"
   },
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "780.00",
    "en": "780.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 15,000.00 × 21% = 3,150.00 欧元；含税价 18,150.00 欧元。误用另一档税率得 600.00 欧元，误用 5.2% 等效附加费得 780.00 欧元。答案：3,150.00 欧元。",
  "solutionEn": "IVA = 15,000.00 x 21 % = EUR 3,150.00; the gross price is EUR 18,150.00. The other IVA rate would give EUR 600.00 and the 5.2 % equivalence surcharge EUR 780.00. Answer: EUR 3,150.00."
 },
 {
  "id": "Q0948",
  "qid": "c19v03-08",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 15,000.00 欧元的本土业务，适用税率为 4%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 15,000.00 taxed at 4 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "600.00",
    "en": "600.00"
   },
   {
    "zh": "15,600.00",
    "en": "15,600.00"
   },
   {
    "zh": "3,150.00",
    "en": "3,150.00"
   },
   {
    "zh": "780.00",
    "en": "780.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 15,000.00 × 4% = 600.00 欧元；含税价 15,600.00 欧元。误用另一档税率得 3,150.00 欧元，误用 5.2% 等效附加费得 780.00 欧元。答案：600.00 欧元。",
  "solutionEn": "IVA = 15,000.00 x 4 % = EUR 600.00; the gross price is EUR 15,600.00. The other IVA rate would give EUR 3,150.00 and the 5.2 % equivalence surcharge EUR 780.00. Answer: EUR 600.00."
 },
 {
  "id": "Q0949",
  "qid": "c19v03-09",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 20,000.00 欧元的本土业务，适用税率为 21%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 20,000.00 taxed at 21 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "24,200.00",
    "en": "24,200.00"
   },
   {
    "zh": "800.00",
    "en": "800.00"
   },
   {
    "zh": "1,040.00",
    "en": "1,040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 20,000.00 × 21% = 4,200.00 欧元；含税价 24,200.00 欧元。误用另一档税率得 800.00 欧元，误用 5.2% 等效附加费得 1,040.00 欧元。答案：4,200.00 欧元。",
  "solutionEn": "IVA = 20,000.00 x 21 % = EUR 4,200.00; the gross price is EUR 24,200.00. The other IVA rate would give EUR 800.00 and the 5.2 % equivalence surcharge EUR 1,040.00. Answer: EUR 4,200.00."
 },
 {
  "id": "Q0950",
  "qid": "c19v03-10",
  "chapter": 19,
  "chapterTitle": "法国、德国与西班牙实务",
  "chapterTitleEn": "France, Germany and Spain in Practice",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "es",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "西班牙：一笔净价 20,000.00 欧元的本土业务，适用税率为 4%（21% 标准 / 4% 超低档）。应纳 IVA 是多少？",
  "stemEn": "Spain: a mainland supply with a net price of EUR 20,000.00 taxed at 4 % (the 21 % standard or the 4 % super-reduced rate). What IVA is due?",
  "options": [
   {
    "zh": "800.00",
    "en": "800.00"
   },
   {
    "zh": "20,800.00",
    "en": "20,800.00"
   },
   {
    "zh": "4,200.00",
    "en": "4,200.00"
   },
   {
    "zh": "1,040.00",
    "en": "1,040.00"
   }
  ],
  "answer": 0,
  "solutionZh": "IVA = 20,000.00 × 4% = 800.00 欧元；含税价 20,800.00 欧元。误用另一档税率得 4,200.00 欧元，误用 5.2% 等效附加费得 1,040.00 欧元。答案：800.00 欧元。",
  "solutionEn": "IVA = 20,000.00 x 4 % = EUR 800.00; the gross price is EUR 20,800.00. The other IVA rate would give EUR 4,200.00 and the 5.2 % equivalence surcharge EUR 1,040.00. Answer: EUR 800.00."
 },
 {
  "id": "Q0951",
  "qid": "c20q01",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚网上家具店以不含税价 2,400.00 欧元向消费者出售一张桌子。适用标准税率。该店应计的增值税是多少？",
  "stemEn": "An Estonian online furniture shop sells a desk to a consumer for EUR 2,400.00 excluding VAT at the standard rate. What VAT must the shop charge?",
  "options": [
   {
    "zh": "576.00 欧元",
    "en": "EUR 576.00"
   },
   {
    "zh": "2,976.00 欧元（含税价）",
    "en": "EUR 2,976.00 (the gross price)"
   },
   {
    "zh": "480.00 欧元",
    "en": "EUR 480.00"
   },
   {
    "zh": "216.00 欧元",
    "en": "EUR 216.00"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚标准税率自 2025 年 7 月 1 日起由 22% 提高到 24% 并已永久化。增值税 = 2,400.00 × 0.24 = 576.00 欧元，含税价 2,976.00 欧元。要点：旧资料引用的旧税率已废止，不得再用。",
  "solutionEn": "Estonia's standard rate rose from 22 % to 24 % on 1 July 2025 and was made permanent. VAT = 2,400.00 x 0.24 = EUR 576.00, so the gross price is EUR 2,976.00. Takeaway: the old rate quoted in older material is obsolete and must not be used."
 },
 {
  "id": "Q0952",
  "qid": "c20q02",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "accommodation"
  ],
  "source": "chapter",
  "stemZh": "塔林一家酒店以不含税价 300.00 欧元提供一晚住宿。适用税率与增值税是多少？",
  "stemEn": "A hotel in Tallinn charges EUR 300.00 excluding VAT for one overnight stay. Which rate applies and what is the VAT?",
  "options": [
   {
    "zh": "13%，增值税 39.00 欧元",
    "en": "13 %, VAT EUR 39.00"
   },
   {
    "zh": "13%，含税价 339.00 欧元",
    "en": "13 %, gross EUR 339.00"
   },
   {
    "zh": "24%，增值税 72.00 欧元",
    "en": "24 %, VAT EUR 72.00"
   },
   {
    "zh": "9%，增值税 27.00 欧元",
    "en": "9 %, VAT EUR 27.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿自 2025 年 1 月 1 日起适用 13%。增值税 = 300.00 × 0.13 = 39.00 欧元（含税 339.00 欧元）；误用 24% 得 72.00 欧元，误用 9% 得 27.00 欧元。要点：含税价不是税额。",
  "solutionEn": "Accommodation has been taxed at 13 % since 1 January 2025. VAT = 300.00 x 0.13 = EUR 39.00 (gross EUR 339.00); the 24 % rate would give EUR 72.00 and the 9 % rate EUR 27.00. Takeaway: the gross price is not the tax itself."
 },
 {
  "id": "Q0953",
  "qid": "c20q03",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "books"
  ],
  "source": "chapter",
  "stemZh": "一家塔林书店以不含税价 1,000.00 欧元向图书馆出售一批书籍。适用税率与增值税是多少？",
  "stemEn": "A bookshop in Tallinn sells a batch of books to a library for EUR 1,000.00 excluding VAT. Which rate applies and what is the VAT?",
  "options": [
   {
    "zh": "9%，增值税 90.00 欧元",
    "en": "9 %, VAT EUR 90.00"
   },
   {
    "zh": "9%，含税价 1,090.00 欧元",
    "en": "9 %, gross EUR 1,090.00"
   },
   {
    "zh": "24%，增值税 240.00 欧元",
    "en": "24 %, VAT EUR 240.00"
   },
   {
    "zh": "13%，增值税 130.00 欧元",
    "en": "13 %, VAT EUR 130.00"
   }
  ],
  "answer": 0,
  "solutionZh": "书籍适用 9% 低税率。增值税 = 1,000.00 × 0.09 = 90.00 欧元（含税 1,090.00 欧元）；误用 24% 得 240.00 欧元、误用 13% 得 130.00 欧元。要点：书刊在爱沙尼亚不是标准税率。",
  "solutionEn": "Books carry the 9 % reduced rate. VAT = 1,000.00 x 0.09 = EUR 90.00 (gross EUR 1,090.00); the 24 % rate would give EUR 240.00 and the 13 % rate EUR 130.00. Takeaway: books in Estonia are not taxed at the standard rate."
 },
 {
  "id": "Q0954",
  "qid": "c20q04",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "ee",
   "registration",
   "threshold"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚手工艺品商户在一个日历年内向爱沙尼亚境内客户的应税营业额达到 41,800 欧元。该商户的增值税义务是什么？",
  "stemEn": "An Estonian craft business reaches EUR 41,800 of taxable turnover supplied in Estonia during one calendar year. What is its VAT obligation?",
  "options": [
   {
    "zh": "必须登记为 käibemaksukohustuslane：41,800 欧元已超过一个日历年 40,000 欧元的登记门槛（KMS § 19¹(3)）",
    "en": "It must register as a kaibemaksukohustuslane: EUR 41,800 exceeds the EUR 40,000 registration threshold per calendar year (KMS § 19¹(3))"
   },
   {
    "zh": "无需登记：登记门槛是 50,000 欧元",
    "en": "No registration: the threshold is EUR 50,000"
   },
   {
    "zh": "只需在下一年年初登记，当年无需任何行动",
    "en": "Registering at the start of the next year is enough; nothing is needed this year"
   },
   {
    "zh": "只有跨境销售才触发登记，境内营业额与登记无关",
    "en": "Only cross-border sales trigger registration; domestic turnover is irrelevant"
   }
  ],
  "answer": 0,
  "solutionZh": "登记门槛是一个日历年内爱沙尼亚境内营业额 40,000 欧元（KMS § 19¹(3)）；本年度的 41,800.00 欧元已经超过，商户成为 käibemaksukohustuslane 并按月申报 KMD。要点：门槛按日历年、按爱沙尼亚境内营业额计算。",
  "solutionEn": "The threshold is EUR 40,000 of Estonian-supplied turnover per calendar year (KMS § 19¹(3)); this year's EUR 41,800.00 is above it, so the business becomes a kaibemaksukohustuslane and files the KMD monthly. Takeaway: the threshold is measured per calendar year on Estonian-supplied turnover."
 },
 {
  "id": "Q0955",
  "qid": "c20q05",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚进口商自欧盟外进口货物：关税完税价格 10,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian importer brings goods in from outside the EU: customs value EUR 10,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "2,544.00 欧元",
    "en": "EUR 2,544.00"
   },
   {
    "zh": "10,600.00 欧元（税基本身）",
    "en": "EUR 10,600.00 (the base itself)"
   },
   {
    "zh": "2,400.00 欧元",
    "en": "EUR 2,400.00"
   },
   {
    "zh": "600.00 欧元",
    "en": "EUR 600.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 6% = 600.00 欧元；税基 = 10,000.00 + 600.00 = 10,600.00 欧元；进口增值税 = 10,600.00 × 0.24 = 2,544.00 欧元。要点：关税必须加进税基。",
  "solutionEn": "Duty = 10,000.00 x 6 % = EUR 600.00; base = 10,000.00 + 600.00 = EUR 10,600.00; import VAT = 10,600.00 x 0.24 = EUR 2,544.00. Takeaway: the duty must be added to the base."
 },
 {
  "id": "Q0956",
  "qid": "c20q06",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "case",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "import-vat"
  ],
  "source": "chapter",
  "stemZh": "2026 年 7 月 1 日之后，一个不超过 150 欧元的邮包：衬衫货值 10.00 欧元 + 运费 2.00 欧元 + 该申报行 3.00 欧元从量关税。这一申报行应缴的进口增值税（24%）是多少？",
  "stemEn": "After 1 July 2026, a parcel of up to EUR 150: shirt goods value EUR 10.00 + transport EUR 2.00 + the EUR 3.00 flat duty on this declared line. What import VAT (24 %) is due on this line?",
  "options": [
   {
    "zh": "3.60 欧元",
    "en": "EUR 3.60"
   },
   {
    "zh": "2.40 欧元",
    "en": "EUR 2.40"
   },
   {
    "zh": "3.00 欧元",
    "en": "EUR 3.00"
   },
   {
    "zh": "1.50 欧元",
    "en": "EUR 1.50"
   }
  ],
  "answer": 0,
  "solutionZh": "(10.00 + 2.00 + 3.00) × 24% = 3.60 欧元；这是 EMTA 官方例题，且每个申报行单独计税——同一邮包里的 T 恤、牛仔裤各按自己的行计算。要点：3 欧元从量关税也进增值税税基。",
  "solutionEn": "(10.00 + 2.00 + 3.00) x 24 % = EUR 3.60; this is the official EMTA worked example, and each declared goods line is taxed separately - the T-shirt and the jeans in the same parcel each follow their own line. Takeaway: the flat EUR 3 duty also enters the VAT base."
 },
 {
  "id": "Q0957",
  "qid": "c20q07",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "case",
  "difficulty": 3,
  "tags": [
   "ee",
   "distance-sales",
   "threshold"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚网店向芬兰消费者远程销售，一个日历年内此类欧盟内远程营业额达到 11,200 欧元。适用哪条规则？",
  "stemEn": "An Estonian e-shop makes distance sales to Finnish consumers; in one calendar year this intra-EU distance turnover reaches EUR 11,200. Which rule applies?",
  "options": [
   {
    "zh": "超过 10,000 欧元门槛：按目的国（芬兰）税率征税；低于该额才适用爱沙尼亚税率",
    "en": "Above the EUR 10,000 threshold: the destination rate (Finland) applies; only below it would the Estonian rate apply"
   },
   {
    "zh": "低于 10,000 欧元门槛：继续按爱沙尼亚 24% 征税",
    "en": "Below the EUR 10,000 threshold: the Estonian 24 % rate continues to apply"
   },
   {
    "zh": "远程销售免征增值税",
    "en": "Distance sales are exempt from VAT"
   },
   {
    "zh": "所有远程营业额都在爱沙尼亚按 24% 纳税，不存在门槛制度",
    "en": "All distance turnover is taxed in Estonia at 24 %; no threshold regime exists"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚对欧盟内远程销售适用 10,000 欧元门槛：爱沙尼亚供应的远程营业额超过该额后按目的国税率征税；11,200.00 欧元已超过门槛，故适用芬兰税率。要点：不要把远程门槛与登记门槛混为一谈。",
  "solutionEn": "Estonia applies a EUR 10,000 threshold to intra-EU distance sales: once the distance turnover supplied from Estonia exceeds it, the destination rate applies; EUR 11,200.00 is above the threshold, so the Finnish rate applies. Takeaway: do not confuse the distance-sales threshold with the registration threshold."
 },
 {
  "id": "Q0958",
  "qid": "c20q08",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "be",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家比利时网店自欧盟外进口陶瓷：关税完税价格 8,000.00 欧元，关税税率 6%。比利时的进口增值税（21%）是多少？",
  "stemEn": "A Belgian webshop imports ceramics from outside the EU: customs value EUR 8,000.00, duty at 6 %. What is the Belgian import VAT at 21 %?",
  "options": [
   {
    "zh": "1,780.80 欧元",
    "en": "EUR 1,780.80"
   },
   {
    "zh": "8,480.00 欧元",
    "en": "EUR 8,480.00"
   },
   {
    "zh": "1,680.00 欧元",
    "en": "EUR 1,680.00"
   },
   {
    "zh": "480.00 欧元",
    "en": "EUR 480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 6% = 480.00 欧元；税基 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 0.21 = 1,780.80 欧元。要点：同一链条在第 6 节还会以五国税率复算。",
  "solutionEn": "Duty = 8,000.00 x 6 % = EUR 480.00; base = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = 8,480.00 x 0.21 = EUR 1,780.80. Takeaway: the same chain is re-run at five national rates in Section 6."
 },
 {
  "id": "Q0959",
  "qid": "c20q09",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "nl",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家荷兰进口商自欧盟外进口货物：关税完税价格 5,000.00 欧元，关税税率 4%。进口增值税（21%）是多少？",
  "stemEn": "A Dutch importer brings goods in from outside the EU: customs value EUR 5,000.00, duty at 4 %. What is the import VAT at 21 %?",
  "options": [
   {
    "zh": "1,092.00 欧元",
    "en": "EUR 1,092.00"
   },
   {
    "zh": "5,200.00 欧元",
    "en": "EUR 5,200.00"
   },
   {
    "zh": "1,050.00 欧元",
    "en": "EUR 1,050.00"
   },
   {
    "zh": "200.00 欧元",
    "en": "EUR 200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 4% = 200.00 欧元；税基 = 5,000.00 + 200.00 = 5,200.00 欧元；进口增值税 = 5,200.00 × 0.21 = 1,092.00 欧元。持 Art. 23 Wet OB 许可时在定期申报中处理，关税 200.00 欧元照付。要点：递延不含关税。",
  "solutionEn": "Duty = 5,000.00 x 4 % = EUR 200.00; base = 5,000.00 + 200.00 = EUR 5,200.00; import VAT = 5,200.00 x 0.21 = EUR 1,092.00. Under an Art. 23 Wet OB permit the VAT is handled in the periodic return and the EUR 200.00 of duty is still paid. Takeaway: the deferral does not cover duty."
 },
 {
  "id": "Q0960",
  "qid": "c20q10",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "fr",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家法国进口商自欧盟外进口货物：关税完税价格（valeur en douane）12,000.00 欧元，关税税率 5%。进口增值税（20%）是多少？",
  "stemEn": "A French importer brings goods in from outside the EU: customs value (valeur en douane) EUR 12,000.00, duty at 5 %. What is the import VAT at 20 %?",
  "options": [
   {
    "zh": "2,520.00 欧元",
    "en": "EUR 2,520.00"
   },
   {
    "zh": "12,600.00 欧元",
    "en": "EUR 12,600.00"
   },
   {
    "zh": "2,400.00 欧元",
    "en": "EUR 2,400.00"
   },
   {
    "zh": "630.00 欧元",
    "en": "EUR 630.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 12,000.00 × 5% = 600.00 欧元；税基 = 12,000.00 + 600.00 = 12,600.00 欧元；进口增值税 = 12,600.00 × 0.20 = 2,520.00 欧元，在 CA3 上自动清算（autoliquidation）。要点：法国进口增值税如今不在边境支付。",
  "solutionEn": "Duty = 12,000.00 x 5 % = EUR 600.00; base = 12,000.00 + 600.00 = EUR 12,600.00; import VAT = 12,600.00 x 0.20 = EUR 2,520.00, self-assessed on the CA3 (autoliquidation). Takeaway: French import VAT is no longer paid at the border."
 },
 {
  "id": "Q0961",
  "qid": "c20q11",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "de",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家德国进口商自欧盟外进口货物：关税完税价格 20,000.00 欧元，关税税率 3%。进口增值税（19%）是多少？",
  "stemEn": "A German importer brings goods in from outside the EU: customs value EUR 20,000.00, duty at 3 %. What is the import VAT at 19 %?",
  "options": [
   {
    "zh": "3,914.00 欧元",
    "en": "EUR 3,914.00"
   },
   {
    "zh": "20,600.00 欧元",
    "en": "EUR 20,600.00"
   },
   {
    "zh": "3,800.00 欧元",
    "en": "EUR 3,800.00"
   },
   {
    "zh": "1,442.00 欧元",
    "en": "EUR 1,442.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 3% = 600.00 欧元；税基 = 20,000.00 + 600.00 = 20,600.00 欧元；进口增值税 = 20,600.00 × 0.19 = 3,914.00 欧元；误按 7% 低税率会得到 1,442.00 欧元。要点：普通货物不适用 7%。",
  "solutionEn": "Duty = 20,000.00 x 3 % = EUR 600.00; base = 20,000.00 + 600.00 = EUR 20,600.00; import VAT = 20,600.00 x 0.19 = EUR 3,914.00; using the 7 % reduced rate by mistake would give EUR 1,442.00. Takeaway: ordinary goods do not take the 7 % rate."
 },
 {
  "id": "Q0962",
  "qid": "c20q12",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "es",
   "import-vat",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家西班牙进口商自欧盟外进口货物：计税基础 15,000.00 欧元，关税税率 4%。进口增值税（21%）是多少？",
  "stemEn": "A Spanish importer brings goods in from outside the EU: base for the customs value EUR 15,000.00, duty at 4 %. What is the import VAT at 21 %?",
  "options": [
   {
    "zh": "3,276.00 欧元",
    "en": "EUR 3,276.00"
   },
   {
    "zh": "15,600.00 欧元",
    "en": "EUR 15,600.00"
   },
   {
    "zh": "3,150.00 欧元",
    "en": "EUR 3,150.00"
   },
   {
    "zh": "1,092.00 欧元",
    "en": "EUR 1,092.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 15,000.00 × 4% = 600.00 欧元；税基 = 15,000.00 + 600.00 = 15,600.00 欧元；进口增值税 = 15,600.00 × 0.21 = 3,276.00 欧元；误按 7% 档（西班牙没有 7% 档，此处为干扰）不可取。要点：IVA a la importación 同样要加关税。",
  "solutionEn": "Duty = 15,000.00 x 4 % = EUR 600.00; base = 15,000.00 + 600.00 = EUR 15,600.00; import VAT = 15,600.00 x 0.21 = EUR 3,276.00; the 1,092.00 figure from a non-existent 7 % band is a distractor. Takeaway: the IVA a la importacion also adds the duty to the base."
 },
 {
  "id": "Q0963",
  "qid": "c20q13",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "pro-rata",
   "deduction",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家商户全年可抵扣进项增值税 9,000.00 欧元：应税营业额 180,000.00 欧元、免税营业额 20,000.00 欧元。按比例扣除（pro-rata），可抵扣的进项增值税是多少？",
  "stemEn": "A trader records EUR 9,000.00 of input VAT for the year: taxable turnover EUR 180,000.00 and exempt turnover EUR 20,000.00. Under the pro-rata, how much input VAT is deductible?",
  "options": [
   {
    "zh": "8,100.00 欧元",
    "en": "EUR 8,100.00"
   },
   {
    "zh": "9,000.00 欧元",
    "en": "EUR 9,000.00"
   },
   {
    "zh": "900.00 欧元",
    "en": "EUR 900.00"
   },
   {
    "zh": "1,800.00 欧元",
    "en": "EUR 1,800.00"
   }
  ],
  "answer": 0,
  "solutionZh": "比例 = 180,000.00 ÷ (180,000.00 + 20,000.00) = 90%；可抵扣 = 9,000.00 × 90% = 8,100.00 欧元；不可抵扣部分为 900.00 欧元。要点：先算比例，再乘进项税额。",
  "solutionEn": "Pro-rata = 180,000.00 / (180,000.00 + 20,000.00) = 90 %; deductible = 9,000.00 x 90 % = EUR 8,100.00; the non-deductible part is EUR 900.00. Takeaway: compute the percentage first, then apply it to the input VAT."
 },
 {
  "id": "Q0964",
  "qid": "c20q14",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "excise",
   "calculation"
  ],
  "source": "chapter",
  "stemZh": "一家爱沙尼亚啤酒厂于 2026 年为消费目的运出 500 百升啤酒。按 EMTA 2026 年税率，应缴的啤酒消费税是多少？",
  "stemEn": "An Estonian brewery releases 500 hl of beer for consumption in 2026. What beer excise is due at the EMTA 2026 rate?",
  "options": [
   {
    "zh": "7,700.00 欧元",
    "en": "EUR 7,700.00"
   },
   {
    "zh": "7,000.00 欧元",
    "en": "EUR 7,000.00"
   },
   {
    "zh": "6,500.00 欧元",
    "en": "EUR 6,500.00"
   },
   {
    "zh": "15.40 欧元",
    "en": "EUR 15.40"
   }
  ],
  "answer": 0,
  "solutionZh": "2026 年啤酒消费税率为 15.40 欧元/百升（自 2026 年 1 月 1 日起上调 10% 后的税率）。消费税 = 500 百升 × 15.40 = 7,700.00 欧元，且义务在货物为消费目的运出消费税仓库时产生。要点：整道题的关键就是 15.40 这一每百升税率。",
  "solutionEn": "The 2026 beer excise rate is EUR 15.40 per hl (the rate after the 10 % increase of 1 January 2026). Excise = 500 hl x 15.40 = EUR 7,700.00, and the liability arises on release from the excise warehouse for consumption. Takeaway: the whole calculation hinges on the 15.40 per-hl rate."
 },
 {
  "id": "Q0965",
  "qid": "c20q15",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "ee",
   "excise",
   "deferral"
  ],
  "source": "chapter",
  "stemZh": "爱沙尼亚消费税的纳税义务（maksukohustus）何时产生？",
  "stemEn": "When does the Estonian excise liability (maksukohustus) arise?",
  "options": [
   {
    "zh": "只在货物为消费目的运出消费税仓库（aktsiisilaopaja）时产生——递延是结构性的",
    "en": "Only when the goods leave the excise warehouse (aktsiisilaopaja) for consumption - the deferral is structural"
   },
   {
    "zh": "货物运入消费税仓库时立即产生",
    "en": "Immediately when the goods enter the excise warehouse"
   },
   {
    "zh": "在月度申报截止日统一产生",
    "en": "Uniformly on the monthly filing deadline"
   },
   {
    "zh": "货物在仓库储存满 12 个月时产生",
    "en": "When the goods have been stored for 12 months"
   }
  ],
  "answer": 0,
  "solutionZh": "爱沙尼亚的消费税递延是结构性的：入库、仓储与仓内移转都不触发纳税义务，只有为消费目的运出 aktsiisilaopaja 才产生义务；仓库凭营业许可（tegevusluba）运营。要点：别把爱沙尼亚的'结构性递延'与凭许可证的审批式递延混为一谈。",
  "solutionEn": "The Estonian excise deferral is structural: entry, storage and internal transfers do not trigger the liability - only release from the aktsiisilaopaja for consumption does; warehouses run under a licence (tegevusluba). Takeaway: do not mix the structural Estonian deferral up with authorisation-based deferral regimes."
 },
 {
  "id": "Q0966",
  "qid": "c20q16",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "ee",
   "exam-mapping",
   "erk"
  ],
  "source": "chapter",
  "stemZh": "关于爱沙尼亚的税务考试，下列哪项说法是正确的？",
  "stemEn": "Which statement about Estonian tax examinations is correct?",
  "options": [
   {
    "zh": "ERK 会计资格（tase 5-7）考增值税，但不含海关与消费税模块；爱沙尼亚的海关与消费税是 EMTA 行政实践",
    "en": "The ERK accountant qualifications (levels 5-7) test VAT but contain no customs or excise module; customs and excise in Estonia are EMTA administration practice"
   },
   {
    "zh": "存在名为 maksukonsultant 的独立国家资格考试，覆盖海关与消费税",
    "en": "A separate state qualification named maksukonsultant covers customs and excise"
   },
   {
    "zh": "爱沙尼亚会计考试考消费税税率但不考增值税",
    "en": "Estonian accountant exams test excise rates but not VAT"
   },
   {
    "zh": "爱沙尼亚增值税模块只是 Moodle 测试，没有纸质任务",
    "en": "The Estonian VAT module is only a Moodle test with no written tasks"
   }
  ],
  "answer": 0,
  "solutionZh": "所谓 maksukonsultant 考试并不存在；主考机构是 Eesti Raamatupidajate Kogu（ERK），课程只有增值税、所得税与工资税模块，没有海关与消费税模块。tase 5 的第一部分就是纸面复杂任务 + Moodle 测试，所以'只有 Moodle'也不对。要点：不要为不存在的考试内容备考。",
  "solutionEn": "The so-called maksukonsultant examination does not exist; the body is the Eesti Raamatupidajate Kogu (ERK), whose programme covers VAT, income tax and payroll only, with no customs and no excise module. Level 5 part one is complex written tasks on paper plus a Moodle test, so 'only a Moodle test' is wrong too. Takeaway: never prepare for exam content that is not examined."
 },
 {
  "id": "Q0967",
  "qid": "c20q17",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "de",
   "exam-format"
  ],
  "source": "chapter",
  "stemZh": "德国 Steuerberaterprüfung 的书面考试格式是什么？",
  "stemEn": "What is the written format of the German Steuerberaterprüfung?",
  "options": [
   {
    "zh": "3 篇各 6 小时的论文，各 100 分，平均 4.15 及格，按 Gutachtenstil 作答，无选择题",
    "en": "3 written papers of 6 h and 100 points each, pass = average 4.15, answers in Gutachtenstil, no multiple choice"
   },
   {
    "zh": "100 道选择题，每题 3.6 分钟，开卷",
    "en": "100 multiple-choice items of 3.6 minutes each, open book"
   },
   {
    "zh": "2 篇各 4 小时的论文，闭卷，60 分及格",
    "en": "2 papers of 4 h each, closed book, pass at 60 points"
   },
   {
    "zh": "口试与论文各占一半，无笔试",
    "en": "Half oral examination and half thesis, no written paper"
   }
  ],
  "answer": 0,
  "solutionZh": "Steuerberaterprüfung 笔试为 3×6 小时、各 100 分，1 分约 3.6 分钟，平均 4.15 及格，答题按 Gutachtenstil 固定链条展开，不设选择题——选择题只是练习辅助书的体裁。要点：把知识点按链条组织作答。",
  "solutionEn": "The written Steuerberaterpruefung is 3 x 6 h papers of 100 points each, 1 point about 3.6 minutes, pass = average 4.15, answered in the fixed Gutachtenstil chain, with no multiple choice - MCQ books are practice aids only. Takeaway: organise the answer along the chain."
 },
 {
  "id": "Q0968",
  "qid": "c20q18",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "es",
   "exam-format"
  ],
  "source": "chapter",
  "stemZh": "西班牙 Cuerpo Técnico de Hacienda / Agentes de la Hacienda Pública 考试的判卷风格是什么？",
  "stemEn": "What is the marking style of the Spanish Cuerpo Tecnico de Hacienda / Agentes de la Hacienda Publica examinations?",
  "options": [
   {
    "zh": "四选一、错答扣 1/4；supuesto 答案须说明理由并引用条文，数值计算说明方法但运算可留在纸面",
    "en": "Four options, one correct, a wrong answer costs 1/4; the supuesto answers must be motivated with the articles cited, and the numerical calculations are justified but the operation may be left indicated"
   },
   {
    "zh": "四选一，答错不扣分，只看最终数字",
    "en": "Four options, no penalty for wrong answers, only the final number is graded"
   },
   {
    "zh": "只考理论简答题，不考计算",
    "en": "Only theory essay questions, no calculations"
   },
   {
    "zh": "所有计算必须完整算完，否则该题记零分",
    "en": "Every calculation must be completed in full, otherwise the item scores zero"
   }
  ],
  "answer": 0,
  "solutionZh": "官方判卷说明：答案须'说明理由并指出所依据的条文'，且'数值计算说明方法即可，运算可留在纸面'；四选一测试对错答扣分（Agentes 卷为扣 1/4）。要点：引用条文与写出计算思路本身就是得分点。",
  "solutionEn": "The official marking notes require answers to be 'motivated, with indication of the articles relied on', and state that 'the numerical calculations are justified but the operation is left indicated'; the four-option test penalises wrong answers (minus 1/4 in the Agentes paper). Takeaway: citing the articles and writing the method are marks in themselves."
 },
 {
  "id": "Q0969",
  "qid": "c20q19",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "trap",
  "difficulty": 3,
  "tags": [
   "trap",
   "thresholds",
   "customs-reform"
  ],
  "source": "chapter",
  "stemZh": "关于 150 欧元这个数字，下列哪项说法是正确的？",
  "stemEn": "Which statement about the EUR 150 figure is correct?",
  "options": [
   {
    "zh": "150 欧元是 IOSS 与低值货件的口径：欧盟 22 欧元进口增值税免征额已于 2021 年 7 月 1 日废除；自 2026 年 7 月 1 日起 150 欧元以下的关税免征额也改为每申报货品行 3 欧元从量关税",
    "en": "EUR 150 is the IOSS / low-value consignment figure: the EU EUR 22 import-VAT exemption was abolished on 1 July 2021, and since 1 July 2026 even the customs-duty relief below EUR 150 is replaced by a flat EUR 3 per declared goods line"
   },
   {
    "zh": "150 欧元是欧盟统一的增值税登记门槛",
    "en": "EUR 150 is the EU-wide VAT registration threshold"
   },
   {
    "zh": "150 欧元是爱沙尼亚的增值税登记门槛",
    "en": "EUR 150 is the Estonian VAT registration threshold"
   },
   {
    "zh": "150 欧元以下的邮包自 2021 年起免征增值税",
    "en": "Parcels below EUR 150 have been VAT-exempt since 2021"
   }
  ],
  "answer": 0,
  "solutionZh": "150 欧元是 IOSS/低值货件口径：22 欧元进口免征额 2021 年 7 月 1 日已废除；2026 年 7 月 1 日起关税免征额改为每行 3 欧元从量关税，且关税进入增值税税基。爱沙尼亚登记门槛是 40,000 欧元。要点：150 欧元从来不是登记门槛。",
  "solutionEn": "EUR 150 is the IOSS / low-value consignment figure: the EUR 22 import-VAT exemption was abolished on 1 July 2021; from 1 July 2026 the duty relief became a flat EUR 3 per declared line, and the duty enters the VAT base. The Estonian registration threshold is EUR 40,000. Takeaway: EUR 150 was never a registration threshold."
 },
 {
  "id": "Q0970",
  "qid": "c20q20",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "concept",
  "difficulty": 2,
  "tags": [
   "nl",
   "exam-format"
  ],
  "source": "chapter",
  "stemZh": "关于荷兰 Praktijkdiploma Belastingrecht（PDB）与海关内容的对应关系，下列哪项说法是正确的？",
  "stemEn": "Which statement about the Dutch Praktijkdiploma Belastingrecht (PDB) and customs content is correct?",
  "options": [
   {
    "zh": "PDB 的 omzetbelasting 科目开卷作答，要求写理由并展示计算（'laat je berekening zien'）；PDB 不含海关，海关在报关员培训中",
    "en": "The PDB omzetbelasting paper is open book and demands justified answers with shown calculations ('laat je berekening zien'); the PDB has no customs content - customs sits in the declarant training"
   },
   {
    "zh": "PDB 闭卷机考，纯选择题，海关是其中必考科目",
    "en": "The PDB is a closed-book computerised MCQ, and customs is one of its mandatory subjects"
   },
   {
    "zh": "PDB 含海关模块，报关员培训反而没有海关内容",
    "en": "The PDB contains a customs module, while the declarant training has no customs content"
   },
   {
    "zh": "NOB 的高级职业培训以国家统考结业",
    "en": "The NOB advanced professional training ends with a state examination"
   }
  ],
  "answer": 0,
  "solutionZh": "PDB 开卷、知识+运用两级，卷面写明 'Noteer je antwoord en licht je antwoord toe' 与 'laat je berekening zien'；omzetbelasting 是七个科目块之一，海关不在 PDB，而在 evofenedex 的报关员培训（多选题 + 案例 + 填一张报关单）。NOB 的职业培训本身没有结业考试。要点：开卷不等于简单——考的是运用。",
  "solutionEn": "The PDB is open book with a two-tier knowledge + toepassing level, and the paper says 'Noteer je antwoord en licht je antwoord toe' and 'laat je berekening zien'; omzetbelasting is one of seven subject blocks, customs is not in the PDB but in the evofenedex declarant training (MCQs, a case with open questions and an exercise filling in a customs declaration). The NOB professional training itself has no final examination. Takeaway: open book is not the same as easy - what is tested is application."
 },
 {
  "id": "Q0971",
  "qid": "c20v01-01",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 5,000.00 欧元，关税税率 5%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 5,000.00, duty at 5 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "1,260.00",
    "en": "1,260.00"
   },
   {
    "zh": "5,250.00",
    "en": "5,250.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "682.50",
    "en": "682.50"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 5% = 250.00 欧元；税基 = 5,000.00 + 250.00 = 5,250.00 欧元；进口增值税 = 5,250.00 × 24% = 1,260.00 欧元。忽略关税会得到 1,200.00 欧元，误按 13% 会得到 682.50 欧元。",
  "solutionEn": "Duty = 5,000.00 x 5 % = EUR 250.00; base = 5,000.00 + 250.00 = EUR 5,250.00; import VAT = 5,250.00 x 24 % = EUR 1,260.00. Ignoring the duty gives EUR 1,200.00 and the wrong 13 % rate gives EUR 682.50."
 },
 {
  "id": "Q0972",
  "qid": "c20v01-02",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 5,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 5,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "1,272.00",
    "en": "1,272.00"
   },
   {
    "zh": "5,300.00",
    "en": "5,300.00"
   },
   {
    "zh": "1,200.00",
    "en": "1,200.00"
   },
   {
    "zh": "689.00",
    "en": "689.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 5,000.00 × 6% = 300.00 欧元；税基 = 5,000.00 + 300.00 = 5,300.00 欧元；进口增值税 = 5,300.00 × 24% = 1,272.00 欧元。忽略关税会得到 1,200.00 欧元，误按 13% 会得到 689.00 欧元。",
  "solutionEn": "Duty = 5,000.00 x 6 % = EUR 300.00; base = 5,000.00 + 300.00 = EUR 5,300.00; import VAT = 5,300.00 x 24 % = EUR 1,272.00. Ignoring the duty gives EUR 1,200.00 and the wrong 13 % rate gives EUR 689.00."
 },
 {
  "id": "Q0973",
  "qid": "c20v01-03",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 8,000.00 欧元，关税税率 5%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 8,000.00, duty at 5 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "2,016.00",
    "en": "2,016.00"
   },
   {
    "zh": "8,400.00",
    "en": "8,400.00"
   },
   {
    "zh": "1,920.00",
    "en": "1,920.00"
   },
   {
    "zh": "1,092.00",
    "en": "1,092.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 5% = 400.00 欧元；税基 = 8,000.00 + 400.00 = 8,400.00 欧元；进口增值税 = 8,400.00 × 24% = 2,016.00 欧元。忽略关税会得到 1,920.00 欧元，误按 13% 会得到 1,092.00 欧元。",
  "solutionEn": "Duty = 8,000.00 x 5 % = EUR 400.00; base = 8,000.00 + 400.00 = EUR 8,400.00; import VAT = 8,400.00 x 24 % = EUR 2,016.00. Ignoring the duty gives EUR 1,920.00 and the wrong 13 % rate gives EUR 1,092.00."
 },
 {
  "id": "Q0974",
  "qid": "c20v01-04",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 8,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 8,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "2,035.20",
    "en": "2,035.20"
   },
   {
    "zh": "8,480.00",
    "en": "8,480.00"
   },
   {
    "zh": "1,920.00",
    "en": "1,920.00"
   },
   {
    "zh": "1,102.40",
    "en": "1,102.40"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 8,000.00 × 6% = 480.00 欧元；税基 = 8,000.00 + 480.00 = 8,480.00 欧元；进口增值税 = 8,480.00 × 24% = 2,035.20 欧元。忽略关税会得到 1,920.00 欧元，误按 13% 会得到 1,102.40 欧元。",
  "solutionEn": "Duty = 8,000.00 x 6 % = EUR 480.00; base = 8,000.00 + 480.00 = EUR 8,480.00; import VAT = 8,480.00 x 24 % = EUR 2,035.20. Ignoring the duty gives EUR 1,920.00 and the wrong 13 % rate gives EUR 1,102.40."
 },
 {
  "id": "Q0975",
  "qid": "c20v01-05",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 10,000.00 欧元，关税税率 5%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 10,000.00, duty at 5 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "2,520.00",
    "en": "2,520.00"
   },
   {
    "zh": "10,500.00",
    "en": "10,500.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "1,365.00",
    "en": "1,365.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 5% = 500.00 欧元；税基 = 10,000.00 + 500.00 = 10,500.00 欧元；进口增值税 = 10,500.00 × 24% = 2,520.00 欧元。忽略关税会得到 2,400.00 欧元，误按 13% 会得到 1,365.00 欧元。",
  "solutionEn": "Duty = 10,000.00 x 5 % = EUR 500.00; base = 10,000.00 + 500.00 = EUR 10,500.00; import VAT = 10,500.00 x 24 % = EUR 2,520.00. Ignoring the duty gives EUR 2,400.00 and the wrong 13 % rate gives EUR 1,365.00."
 },
 {
  "id": "Q0976",
  "qid": "c20v01-06",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 10,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 10,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "2,544.00",
    "en": "2,544.00"
   },
   {
    "zh": "10,600.00",
    "en": "10,600.00"
   },
   {
    "zh": "2,400.00",
    "en": "2,400.00"
   },
   {
    "zh": "1,378.00",
    "en": "1,378.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 10,000.00 × 6% = 600.00 欧元；税基 = 10,000.00 + 600.00 = 10,600.00 欧元；进口增值税 = 10,600.00 × 24% = 2,544.00 欧元。忽略关税会得到 2,400.00 欧元，误按 13% 会得到 1,378.00 欧元。",
  "solutionEn": "Duty = 10,000.00 x 6 % = EUR 600.00; base = 10,000.00 + 600.00 = EUR 10,600.00; import VAT = 10,600.00 x 24 % = EUR 2,544.00. Ignoring the duty gives EUR 2,400.00 and the wrong 13 % rate gives EUR 1,378.00."
 },
 {
  "id": "Q0977",
  "qid": "c20v01-07",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 14,000.00 欧元，关税税率 5%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 14,000.00, duty at 5 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "3,528.00",
    "en": "3,528.00"
   },
   {
    "zh": "14,700.00",
    "en": "14,700.00"
   },
   {
    "zh": "3,360.00",
    "en": "3,360.00"
   },
   {
    "zh": "1,911.00",
    "en": "1,911.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 14,000.00 × 5% = 700.00 欧元；税基 = 14,000.00 + 700.00 = 14,700.00 欧元；进口增值税 = 14,700.00 × 24% = 3,528.00 欧元。忽略关税会得到 3,360.00 欧元，误按 13% 会得到 1,911.00 欧元。",
  "solutionEn": "Duty = 14,000.00 x 5 % = EUR 700.00; base = 14,000.00 + 700.00 = EUR 14,700.00; import VAT = 14,700.00 x 24 % = EUR 3,528.00. Ignoring the duty gives EUR 3,360.00 and the wrong 13 % rate gives EUR 1,911.00."
 },
 {
  "id": "Q0978",
  "qid": "c20v01-08",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 14,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 14,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "3,561.60",
    "en": "3,561.60"
   },
   {
    "zh": "14,840.00",
    "en": "14,840.00"
   },
   {
    "zh": "3,360.00",
    "en": "3,360.00"
   },
   {
    "zh": "1,929.20",
    "en": "1,929.20"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 14,000.00 × 6% = 840.00 欧元；税基 = 14,000.00 + 840.00 = 14,840.00 欧元；进口增值税 = 14,840.00 × 24% = 3,561.60 欧元。忽略关税会得到 3,360.00 欧元，误按 13% 会得到 1,929.20 欧元。",
  "solutionEn": "Duty = 14,000.00 x 6 % = EUR 840.00; base = 14,000.00 + 840.00 = EUR 14,840.00; import VAT = 14,840.00 x 24 % = EUR 3,561.60. Ignoring the duty gives EUR 3,360.00 and the wrong 13 % rate gives EUR 1,929.20."
 },
 {
  "id": "Q0979",
  "qid": "c20v01-09",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 20,000.00 欧元，关税税率 5%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 20,000.00, duty at 5 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "5,040.00",
    "en": "5,040.00"
   },
   {
    "zh": "21,000.00",
    "en": "21,000.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "2,730.00",
    "en": "2,730.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 5% = 1,000.00 欧元；税基 = 20,000.00 + 1,000.00 = 21,000.00 欧元；进口增值税 = 21,000.00 × 24% = 5,040.00 欧元。忽略关税会得到 4,800.00 欧元，误按 13% 会得到 2,730.00 欧元。",
  "solutionEn": "Duty = 20,000.00 x 5 % = EUR 1,000.00; base = 20,000.00 + 1,000.00 = EUR 21,000.00; import VAT = 21,000.00 x 24 % = EUR 5,040.00. Ignoring the duty gives EUR 4,800.00 and the wrong 13 % rate gives EUR 2,730.00."
 },
 {
  "id": "Q0980",
  "qid": "c20v01-10",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "import-vat",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "一家爱沙尼亚公司自欧盟外进口货物：关税完税价格 20,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？",
  "stemEn": "An Estonian company imports goods from outside the EU: customs value EUR 20,000.00, duty at 6 %. What is the import VAT at the 24 % rate?",
  "options": [
   {
    "zh": "5,088.00",
    "en": "5,088.00"
   },
   {
    "zh": "21,200.00",
    "en": "21,200.00"
   },
   {
    "zh": "4,800.00",
    "en": "4,800.00"
   },
   {
    "zh": "2,756.00",
    "en": "2,756.00"
   }
  ],
  "answer": 0,
  "solutionZh": "关税 = 20,000.00 × 6% = 1,200.00 欧元；税基 = 20,000.00 + 1,200.00 = 21,200.00 欧元；进口增值税 = 21,200.00 × 24% = 5,088.00 欧元。忽略关税会得到 4,800.00 欧元，误按 13% 会得到 2,756.00 欧元。",
  "solutionEn": "Duty = 20,000.00 x 6 % = EUR 1,200.00; base = 20,000.00 + 1,200.00 = EUR 21,200.00; import VAT = 21,200.00 x 24 % = EUR 5,088.00. Ignoring the duty gives EUR 4,800.00 and the wrong 13 % rate gives EUR 2,756.00."
 },
 {
  "id": "Q0981",
  "qid": "c20v02-01",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 120.00 欧元的住宿业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 120.00 excluding VAT for accommodation (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "15.60",
    "en": "15.60"
   },
   {
    "zh": "135.60",
    "en": "135.60"
   },
   {
    "zh": "28.80",
    "en": "28.80"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿适用 13%：增值税 = 120.00 × 13% = 15.60 欧元，含税价 135.60 欧元。误用另一档税率会得到 28.80 欧元。",
  "solutionEn": "accommodation is taxed at 13 %: VAT = 120.00 x 13 % = EUR 15.60, and the gross price is EUR 135.60. Using the wrong band would give EUR 28.80."
 },
 {
  "id": "Q0982",
  "qid": "c20v02-02",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 120.00 欧元的标准供应业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 120.00 excluding VAT for standard supply (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "28.80",
    "en": "28.80"
   },
   {
    "zh": "148.80",
    "en": "148.80"
   },
   {
    "zh": "10.80",
    "en": "10.80"
   },
   {
    "zh": "120.00",
    "en": "120.00"
   }
  ],
  "answer": 0,
  "solutionZh": "标准供应适用 24%：增值税 = 120.00 × 24% = 28.80 欧元，含税价 148.80 欧元。误用另一档税率会得到 10.80 欧元。",
  "solutionEn": "standard supply is taxed at 24 %: VAT = 120.00 x 24 % = EUR 28.80, and the gross price is EUR 148.80. Using the wrong band would give EUR 10.80."
 },
 {
  "id": "Q0983",
  "qid": "c20v02-03",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 200.00 欧元的住宿业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 200.00 excluding VAT for accommodation (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "26.00",
    "en": "26.00"
   },
   {
    "zh": "226.00",
    "en": "226.00"
   },
   {
    "zh": "48.00",
    "en": "48.00"
   },
   {
    "zh": "200.00",
    "en": "200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿适用 13%：增值税 = 200.00 × 13% = 26.00 欧元，含税价 226.00 欧元。误用另一档税率会得到 48.00 欧元。",
  "solutionEn": "accommodation is taxed at 13 %: VAT = 200.00 x 13 % = EUR 26.00, and the gross price is EUR 226.00. Using the wrong band would give EUR 48.00."
 },
 {
  "id": "Q0984",
  "qid": "c20v02-04",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 200.00 欧元的标准供应业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 200.00 excluding VAT for standard supply (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "48.00",
    "en": "48.00"
   },
   {
    "zh": "248.00",
    "en": "248.00"
   },
   {
    "zh": "18.00",
    "en": "18.00"
   },
   {
    "zh": "200.00",
    "en": "200.00"
   }
  ],
  "answer": 0,
  "solutionZh": "标准供应适用 24%：增值税 = 200.00 × 24% = 48.00 欧元，含税价 248.00 欧元。误用另一档税率会得到 18.00 欧元。",
  "solutionEn": "standard supply is taxed at 24 %: VAT = 200.00 x 24 % = EUR 48.00, and the gross price is EUR 248.00. Using the wrong band would give EUR 18.00."
 },
 {
  "id": "Q0985",
  "qid": "c20v02-05",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 340.00 欧元的住宿业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 340.00 excluding VAT for accommodation (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "44.20",
    "en": "44.20"
   },
   {
    "zh": "384.20",
    "en": "384.20"
   },
   {
    "zh": "81.60",
    "en": "81.60"
   },
   {
    "zh": "340.00",
    "en": "340.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿适用 13%：增值税 = 340.00 × 13% = 44.20 欧元，含税价 384.20 欧元。误用另一档税率会得到 81.60 欧元。",
  "solutionEn": "accommodation is taxed at 13 %: VAT = 340.00 x 13 % = EUR 44.20, and the gross price is EUR 384.20. Using the wrong band would give EUR 81.60."
 },
 {
  "id": "Q0986",
  "qid": "c20v02-06",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 340.00 欧元的标准供应业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 340.00 excluding VAT for standard supply (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "81.60",
    "en": "81.60"
   },
   {
    "zh": "421.60",
    "en": "421.60"
   },
   {
    "zh": "30.60",
    "en": "30.60"
   },
   {
    "zh": "340.00",
    "en": "340.00"
   }
  ],
  "answer": 0,
  "solutionZh": "标准供应适用 24%：增值税 = 340.00 × 24% = 81.60 欧元，含税价 421.60 欧元。误用另一档税率会得到 30.60 欧元。",
  "solutionEn": "standard supply is taxed at 24 %: VAT = 340.00 x 24 % = EUR 81.60, and the gross price is EUR 421.60. Using the wrong band would give EUR 30.60."
 },
 {
  "id": "Q0987",
  "qid": "c20v02-07",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 480.00 欧元的住宿业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 480.00 excluding VAT for accommodation (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "62.40",
    "en": "62.40"
   },
   {
    "zh": "542.40",
    "en": "542.40"
   },
   {
    "zh": "115.20",
    "en": "115.20"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿适用 13%：增值税 = 480.00 × 13% = 62.40 欧元，含税价 542.40 欧元。误用另一档税率会得到 115.20 欧元。",
  "solutionEn": "accommodation is taxed at 13 %: VAT = 480.00 x 13 % = EUR 62.40, and the gross price is EUR 542.40. Using the wrong band would give EUR 115.20."
 },
 {
  "id": "Q0988",
  "qid": "c20v02-08",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 480.00 欧元的标准供应业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 480.00 excluding VAT for standard supply (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "115.20",
    "en": "115.20"
   },
   {
    "zh": "595.20",
    "en": "595.20"
   },
   {
    "zh": "43.20",
    "en": "43.20"
   },
   {
    "zh": "480.00",
    "en": "480.00"
   }
  ],
  "answer": 0,
  "solutionZh": "标准供应适用 24%：增值税 = 480.00 × 24% = 115.20 欧元，含税价 595.20 欧元。误用另一档税率会得到 43.20 欧元。",
  "solutionEn": "standard supply is taxed at 24 %: VAT = 480.00 x 24 % = EUR 115.20, and the gross price is EUR 595.20. Using the wrong band would give EUR 43.20."
 },
 {
  "id": "Q0989",
  "qid": "c20v02-09",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 760.00 欧元的住宿业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 760.00 excluding VAT for accommodation (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "98.80",
    "en": "98.80"
   },
   {
    "zh": "858.80",
    "en": "858.80"
   },
   {
    "zh": "182.40",
    "en": "182.40"
   },
   {
    "zh": "760.00",
    "en": "760.00"
   }
  ],
  "answer": 0,
  "solutionZh": "住宿适用 13%：增值税 = 760.00 × 13% = 98.80 欧元，含税价 858.80 欧元。误用另一档税率会得到 182.40 欧元。",
  "solutionEn": "accommodation is taxed at 13 %: VAT = 760.00 x 13 % = EUR 98.80, and the gross price is EUR 858.80. Using the wrong band would give EUR 182.40."
 },
 {
  "id": "Q0990",
  "qid": "c20v02-10",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 1,
  "tags": [
   "ee",
   "rates",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "爱沙尼亚一家商户就不含税价 760.00 欧元的标准供应业务开具发票（住宿 13%，标准供应 24%，书籍 9%）。增值税是多少？",
  "stemEn": "An Estonian business invoices EUR 760.00 excluding VAT for standard supply (accommodation 13 %, standard supplies 24 %, books 9 %). What is the VAT?",
  "options": [
   {
    "zh": "182.40",
    "en": "182.40"
   },
   {
    "zh": "942.40",
    "en": "942.40"
   },
   {
    "zh": "68.40",
    "en": "68.40"
   },
   {
    "zh": "760.00",
    "en": "760.00"
   }
  ],
  "answer": 0,
  "solutionZh": "标准供应适用 24%：增值税 = 760.00 × 24% = 182.40 欧元，含税价 942.40 欧元。误用另一档税率会得到 68.40 欧元。",
  "solutionEn": "standard supply is taxed at 24 %: VAT = 760.00 x 24 % = EUR 182.40, and the gross price is EUR 942.40. Using the wrong band would give EUR 68.40."
 },
 {
  "id": "Q0991",
  "qid": "c20v03-01",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 10.00 欧元、运费 2.00 欧元，申报为 1 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 10.00 plus EUR 2.00 transport is declared on 1 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "3.60",
    "en": "3.60"
   },
   {
    "zh": "2.88",
    "en": "2.88"
   },
   {
    "zh": "15.00",
    "en": "15.00"
   },
   {
    "zh": "6.60",
    "en": "6.60"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10.00 + 2.00 + 3.00 = 15.00 欧元；进口增值税 = 15.00 × 24% = 3.60 欧元；该邮包合计缴 6.60 欧元（关税 + 增值税）。忽略从量关税会得到 2.88 欧元。",
  "solutionEn": "Base = 10.00 + 2.00 + 3.00 = EUR 15.00; import VAT = 15.00 x 24 % = EUR 3.60; duty plus VAT for the parcel totals EUR 6.60. Ignoring the flat duty would give EUR 2.88."
 },
 {
  "id": "Q0992",
  "qid": "c20v03-02",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 10.00 欧元、运费 2.00 欧元，申报为 2 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 10.00 plus EUR 2.00 transport is declared on 2 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "4.32",
    "en": "4.32"
   },
   {
    "zh": "2.88",
    "en": "2.88"
   },
   {
    "zh": "18.00",
    "en": "18.00"
   },
   {
    "zh": "10.32",
    "en": "10.32"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 10.00 + 2.00 + 6.00 = 18.00 欧元；进口增值税 = 18.00 × 24% = 4.32 欧元；该邮包合计缴 10.32 欧元（关税 + 增值税）。忽略从量关税会得到 2.88 欧元。",
  "solutionEn": "Base = 10.00 + 2.00 + 6.00 = EUR 18.00; import VAT = 18.00 x 24 % = EUR 4.32; duty plus VAT for the parcel totals EUR 10.32. Ignoring the flat duty would give EUR 2.88."
 },
 {
  "id": "Q0993",
  "qid": "c20v03-03",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 20.00 欧元、运费 2.00 欧元，申报为 1 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 20.00 plus EUR 2.00 transport is declared on 1 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "6.00",
    "en": "6.00"
   },
   {
    "zh": "5.28",
    "en": "5.28"
   },
   {
    "zh": "25.00",
    "en": "25.00"
   },
   {
    "zh": "9.00",
    "en": "9.00"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20.00 + 2.00 + 3.00 = 25.00 欧元；进口增值税 = 25.00 × 24% = 6.00 欧元；该邮包合计缴 9.00 欧元（关税 + 增值税）。忽略从量关税会得到 5.28 欧元。",
  "solutionEn": "Base = 20.00 + 2.00 + 3.00 = EUR 25.00; import VAT = 25.00 x 24 % = EUR 6.00; duty plus VAT for the parcel totals EUR 9.00. Ignoring the flat duty would give EUR 5.28."
 },
 {
  "id": "Q0994",
  "qid": "c20v03-04",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 20.00 欧元、运费 2.00 欧元，申报为 2 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 20.00 plus EUR 2.00 transport is declared on 2 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "6.72",
    "en": "6.72"
   },
   {
    "zh": "5.28",
    "en": "5.28"
   },
   {
    "zh": "28.00",
    "en": "28.00"
   },
   {
    "zh": "12.72",
    "en": "12.72"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 20.00 + 2.00 + 6.00 = 28.00 欧元；进口增值税 = 28.00 × 24% = 6.72 欧元；该邮包合计缴 12.72 欧元（关税 + 增值税）。忽略从量关税会得到 5.28 欧元。",
  "solutionEn": "Base = 20.00 + 2.00 + 6.00 = EUR 28.00; import VAT = 28.00 x 24 % = EUR 6.72; duty plus VAT for the parcel totals EUR 12.72. Ignoring the flat duty would give EUR 5.28."
 },
 {
  "id": "Q0995",
  "qid": "c20v03-05",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 40.00 欧元、运费 2.00 欧元，申报为 1 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 40.00 plus EUR 2.00 transport is declared on 1 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "10.80",
    "en": "10.80"
   },
   {
    "zh": "10.08",
    "en": "10.08"
   },
   {
    "zh": "45.00",
    "en": "45.00"
   },
   {
    "zh": "13.80",
    "en": "13.80"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 40.00 + 2.00 + 3.00 = 45.00 欧元；进口增值税 = 45.00 × 24% = 10.80 欧元；该邮包合计缴 13.80 欧元（关税 + 增值税）。忽略从量关税会得到 10.08 欧元。",
  "solutionEn": "Base = 40.00 + 2.00 + 3.00 = EUR 45.00; import VAT = 45.00 x 24 % = EUR 10.80; duty plus VAT for the parcel totals EUR 13.80. Ignoring the flat duty would give EUR 10.08."
 },
 {
  "id": "Q0996",
  "qid": "c20v03-06",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 40.00 欧元、运费 2.00 欧元，申报为 2 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 40.00 plus EUR 2.00 transport is declared on 2 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "11.52",
    "en": "11.52"
   },
   {
    "zh": "10.08",
    "en": "10.08"
   },
   {
    "zh": "48.00",
    "en": "48.00"
   },
   {
    "zh": "17.52",
    "en": "17.52"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 40.00 + 2.00 + 6.00 = 48.00 欧元；进口增值税 = 48.00 × 24% = 11.52 欧元；该邮包合计缴 17.52 欧元（关税 + 增值税）。忽略从量关税会得到 10.08 欧元。",
  "solutionEn": "Base = 40.00 + 2.00 + 6.00 = EUR 48.00; import VAT = 48.00 x 24 % = EUR 11.52; duty plus VAT for the parcel totals EUR 17.52. Ignoring the flat duty would give EUR 10.08."
 },
 {
  "id": "Q0997",
  "qid": "c20v03-07",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 60.00 欧元、运费 2.00 欧元，申报为 1 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 60.00 plus EUR 2.00 transport is declared on 1 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "15.60",
    "en": "15.60"
   },
   {
    "zh": "14.88",
    "en": "14.88"
   },
   {
    "zh": "65.00",
    "en": "65.00"
   },
   {
    "zh": "18.60",
    "en": "18.60"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 60.00 + 2.00 + 3.00 = 65.00 欧元；进口增值税 = 65.00 × 24% = 15.60 欧元；该邮包合计缴 18.60 欧元（关税 + 增值税）。忽略从量关税会得到 14.88 欧元。",
  "solutionEn": "Base = 60.00 + 2.00 + 3.00 = EUR 65.00; import VAT = 65.00 x 24 % = EUR 15.60; duty plus VAT for the parcel totals EUR 18.60. Ignoring the flat duty would give EUR 14.88."
 },
 {
  "id": "Q0998",
  "qid": "c20v03-08",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 60.00 欧元、运费 2.00 欧元，申报为 2 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 60.00 plus EUR 2.00 transport is declared on 2 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "16.32",
    "en": "16.32"
   },
   {
    "zh": "14.88",
    "en": "14.88"
   },
   {
    "zh": "68.00",
    "en": "68.00"
   },
   {
    "zh": "22.32",
    "en": "22.32"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 60.00 + 2.00 + 6.00 = 68.00 欧元；进口增值税 = 68.00 × 24% = 16.32 欧元；该邮包合计缴 22.32 欧元（关税 + 增值税）。忽略从量关税会得到 14.88 欧元。",
  "solutionEn": "Base = 60.00 + 2.00 + 6.00 = EUR 68.00; import VAT = 68.00 x 24 % = EUR 16.32; duty plus VAT for the parcel totals EUR 22.32. Ignoring the flat duty would give EUR 14.88."
 },
 {
  "id": "Q0999",
  "qid": "c20v03-09",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 90.00 欧元、运费 2.00 欧元，申报为 1 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 90.00 plus EUR 2.00 transport is declared on 1 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "22.80",
    "en": "22.80"
   },
   {
    "zh": "22.08",
    "en": "22.08"
   },
   {
    "zh": "95.00",
    "en": "95.00"
   },
   {
    "zh": "25.80",
    "en": "25.80"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 90.00 + 2.00 + 3.00 = 95.00 欧元；进口增值税 = 95.00 × 24% = 22.80 欧元；该邮包合计缴 25.80 欧元（关税 + 增值税）。忽略从量关税会得到 22.08 欧元。",
  "solutionEn": "Base = 90.00 + 2.00 + 3.00 = EUR 95.00; import VAT = 95.00 x 24 % = EUR 22.80; duty plus VAT for the parcel totals EUR 25.80. Ignoring the flat duty would give EUR 22.08."
 },
 {
  "id": "Q1000",
  "qid": "c20v03-10",
  "chapter": 20,
  "chapterTitle": "爱沙尼亚、合规、稽查与应试技巧",
  "chapterTitleEn": "Estonia, Compliance, Audit and Exam Technique",
  "type": "calc",
  "difficulty": 2,
  "tags": [
   "ee",
   "customs-reform",
   "calculation"
  ],
  "source": "variant",
  "stemZh": "2026 年 7 月 1 日起，不超过 150 欧元的邮包按每个申报货品行征收 3.00 欧元从量关税。某邮包货值 90.00 欧元、运费 2.00 欧元，申报为 2 个货品行，适用 24% 税率。该邮包的进口增值税是多少？",
  "stemEn": "From 1 July 2026 a parcel of up to EUR 150 bears a flat EUR 3.00 duty per declared goods line. A parcel with goods of EUR 90.00 plus EUR 2.00 transport is declared on 2 goods line(s) at the 24 % rate. What is the import VAT?",
  "options": [
   {
    "zh": "23.52",
    "en": "23.52"
   },
   {
    "zh": "22.08",
    "en": "22.08"
   },
   {
    "zh": "98.00",
    "en": "98.00"
   },
   {
    "zh": "29.52",
    "en": "29.52"
   }
  ],
  "answer": 0,
  "solutionZh": "税基 = 90.00 + 2.00 + 6.00 = 98.00 欧元；进口增值税 = 98.00 × 24% = 23.52 欧元；该邮包合计缴 29.52 欧元（关税 + 增值税）。忽略从量关税会得到 22.08 欧元。",
  "solutionEn": "Base = 90.00 + 2.00 + 6.00 = EUR 98.00; import VAT = 98.00 x 24 % = EUR 23.52; duty plus VAT for the parcel totals EUR 29.52. Ignoring the flat duty would give EUR 22.08."
 }
]