<p>优步将通过重新编写司机合同，避免在 Rachel Reeves 的新 “出租车税” 下支付数亿英镑。</p>
<p>该公司向伦敦以外的司机发布了新条款，减少了其增值税的责任——正值财政大臣关闭了其使用的一个先前漏洞。</p>
<p>Reeves 女士在 11 月的预算中调整了增值税规则，使得小型出租车公司必须对整个车费支付 20% 的税。该变化将于周五生效。</p>
<p>目前，他们仅对支付给公司的佣金支付增值税——这只是乘客账单总额的一小部分。</p>
<p>优步的新合同重新定义了公司与司机之间的法律关系，将增值税的责任转移给司机。</p>
<p>在所谓的 “代理” 模式下，优步实际上充当了一个预订代理，而司机则直接与乘客签订合同，因此对增值税负责。</p>
<p>这不仅减少了优步预期的税单，还可能使财政部失去大量收入。个别司机在一年内的预订金额超过 90,000 英镑之前，不需要承担增值税，这一水平大多数人不太可能达到。</p>
<p>Reeves 女士的预算变化被反对者称为 “出租车税”，预计每年将为公共财政带来超过 7 亿英镑的收入，并导致票价上涨的警告。</p>
<p>在宣布这一变化时，Reeves 女士承诺这将 “改善我们出租车行业的竞争”，并意味着 “每个人都公平支付”。</p>
<p>增值税将继续对优步的佣金收取，通常约占总车费的 25%。</p>
<p>新合同不适用于伦敦，因为根据伦敦交通局的规定，不允许采用代理模式。因此，Reeves 女士的变化意味着在首都的行程中，整个车费现在都需承担增值税。</p>
<p>优步警告称，票价可能因此上涨。</p>
<p>然而，伦敦以外的变化可能意味着财政部损失数亿英镑。优步在城市以外的业务被认为占其去年 52 亿英镑英国小型出租车收入的不到一半。</p>
<p>如果不被允许使用财政大臣关闭的 “边际方案” 漏洞，优步将需要承担超过 6 亿英镑的年度增值税支付，根据美国证券市场的文件。</p>
<p>新合同还显示，该公司可以对车费收取高达 49% 的佣金。</p>
<p>优步在进入英国时收取 20% 的佣金，后来改为 25%——但此后它转向了一种 “动态” 模式，其抽成在不同的乘车中变化。根据合同，新费率将在 3% 到 49% 之间波动。</p>
<p>优步表示，进行这些变化是为了保持其票价的可负担性，并补充说这一变化使其与在伦敦以外运营的其他公司保持一致。它表示其车费佣金并未上涨。</p>
<p>财政部发言人表示：“结束在线小型出租车公司对这一小众税收方案的使用，将使普通出租车司机受益于更公平的税制，并为帮助实现国家优先事项筹集资金——降低生活成本、缩短等待时间以及减少债务和借款。”</p>
<p>优步之前在全国范围内采用代理模式，但在 2021 年被法官裁定在伦敦不被允许后放弃了该模式。</p>
<p>然而，最高法院在夏季裁定，运营在首都以外的小型出租车公司可以采用代理模式。</p>
<p>在预算之前，优步与 HMRC 就财政大臣关闭的边际方案漏洞的有效性陷入法律争议，尽管 HMRC 在与优步竞争对手 Bolt 的平行案件中遭遇了一系列失败。</p>
<p>优步在 2022 年至 2024 年期间向 HMRC 支付了 14 亿英镑，同时对这些费用提出异议。</p>

优步

<p>优步计划通过将司机合同更改为 “代理” 模式，避免在 Rachel Reeves 的新 “出租车税” 下支付数亿英镑的增值税，将增值税责任转移给司机。这一变更将于周五生效，这意味着司机只有在预订金额超过 90,000 英镑时才需支付增值税，这可能会使财政部失去可观的收入。虽然增值税仍适用于优步的佣金，佣金现在的范围为 3% 到 49%，但新条款不会影响伦敦的运营。优步声称这些变更将保持车费的可负担性，并与伦敦以外的竞争对手保持一致</p>

<p>Uber is to avoid paying hundreds of millions of pounds under Rachel Reeves’s new “taxi tax” by rewriting drivers’ contracts.</p>
<div class="lb-trans"><p>优步将通过重新编写司机合同，避免在 Rachel Reeves 的新 “出租车税” 下支付数亿英镑。</p>
</div><p>The company has issued new terms to drivers outside of London that reduce its liability for VAT – just as the Chancellor closes a previous loophole it used.</p>
<div class="lb-trans"><p>该公司向伦敦以外的司机发布了新条款，减少了其增值税的责任——正值财政大臣关闭了其使用的一个先前漏洞。</p>
</div><p>Ms Reeves adjusted VAT rules in November’s Budget so that minicab companies would have to pay the 20pc tax on entire fares. The change will come into effect on Friday.</p>
<div class="lb-trans"><p>Reeves 女士在 11 月的预算中调整了增值税规则，使得小型出租车公司必须对整个车费支付 20% 的税。该变化将于周五生效。</p>
</div><p>Currently, they pay it only on the commission paid to the companies – a fraction of the total passenger bill.</p>
<div class="lb-trans"><p>目前，他们仅对支付给公司的佣金支付增值税——这只是乘客账单总额的一小部分。</p>
</div><p>Uber’s new contract rewrites the legal relationship between the company and its drivers in a way that shifts liability for VAT to drivers.</p>
<div class="lb-trans"><p>优步的新合同重新定义了公司与司机之间的法律关系，将增值税的责任转移给司机。</p>
</div><p>Under what is dubbed the “agency” model, Uber effectively acts as a booking agent and it is drivers who contract directly with passengers, and are therefore liable for VAT.</p>
<div class="lb-trans"><p>在所谓的 “代理” 模式下，优步实际上充当了一个预订代理，而司机则直接与乘客签订合同，因此对增值税负责。</p>
</div><p>Not only does this reduce Uber’s expected tax bill, it is also likely to deprive the Treasury of significant sums. Individual drivers would not be liable for VAT until they make more than £90,000 in bookings in a year, a level most are unlikely to cross.</p>
<div class="lb-trans"><p>这不仅减少了优步预期的税单，还可能使财政部失去大量收入。个别司机在一年内的预订金额超过 90,000 英镑之前，不需要承担增值税，这一水平大多数人不太可能达到。</p>
</div><p>Ms Reeves’s Budget change, which opponents had dubbed a “taxi tax”, was expected to raise more than £700m a year for the public finances and had led to warnings that fares would rise.</p>
<div class="lb-trans"><p>Reeves 女士的预算变化被反对者称为 “出租车税”，预计每年将为公共财政带来超过 7 亿英镑的收入，并导致票价上涨的警告。</p>
</div><p>When announcing it, Ms Reeves promised that it would “improve competition in our taxi industry” and mean that “everyone pays fairly”.</p>
<div class="lb-trans"><p>在宣布这一变化时，Reeves 女士承诺这将 “改善我们出租车行业的竞争”，并意味着 “每个人都公平支付”。</p>
</div><p>VAT will continue to be charged on Uber’s commission, which has typically been around 25pc of the total fare.</p>
<div class="lb-trans"><p>增值税将继续对优步的佣金收取，通常约占总车费的 25%。</p>
</div><p>The new contract will not apply in London, where the agency model is not allowed under Transport for London rules. As a result, Ms Reeves’s change means the entire fare will now be liable for VAT for journeys in the capital.</p>
<div class="lb-trans"><p>新合同不适用于伦敦，因为根据伦敦交通局的规定，不允许采用代理模式。因此，Reeves 女士的变化意味着在首都的行程中，整个车费现在都需承担增值税。</p>
</div><p>Uber has warned that fares are likely to rise as a result.</p>
<div class="lb-trans"><p>优步警告称，票价可能因此上涨。</p>
</div><p>However, the changes outside of London are likely to mean the Treasury missing out on hundreds of millions of pounds. Uber’s business outside of the city is believed to account for just under half of its £5.2bn in UK minicab revenue last year.</p>
<div class="lb-trans"><p>然而，伦敦以外的变化可能意味着财政部损失数亿英镑。优步在城市以外的业务被认为占其去年 52 亿英镑英国小型出租车收入的不到一半。</p>
</div><p>Uber would have been liable for more than £600m in annual VAT payments if it was not allowed to use the “margin scheme” loophole closed by the Chancellor, according to US stock market filings.</p>
<div class="lb-trans"><p>如果不被允许使用财政大臣关闭的 “边际方案” 漏洞，优步将需要承担超过 6 亿英镑的年度增值税支付，根据美国证券市场的文件。</p>
</div><p>The new contract also shows that the company can take a commission of up to 49pc on fares.</p>
<div class="lb-trans"><p>新合同还显示，该公司可以对车费收取高达 49% 的佣金。</p>
</div><p>Uber took 20pc when it entered the UK and later changed it to 25pc – but it has since moved to a “dynamic” model in which its cut of rides varies. The new rate will move between 3pc and 49pc, according to the contract.</p>
<div class="lb-trans"><p>优步在进入英国时收取 20% 的佣金，后来改为 25%——但此后它转向了一种 “动态” 模式，其抽成在不同的乘车中变化。根据合同，新费率将在 3% 到 49% 之间波动。</p>
</div><p>Uber said it was making the changes to keep its fares affordable, adding that the change brought it in line with others operating outside of London. It said its commission on fares was not rising.</p>
<div class="lb-trans"><p>优步表示，进行这些变化是为了保持其票价的可负担性，并补充说这一变化使其与在伦敦以外运营的其他公司保持一致。它表示其车费佣金并未上涨。</p>
</div><p>A Treasury spokesman said: “Ending this use of a niche tax scheme by online minicab firms will both benefit everyday cabbies with a fairer tax system and raise money to help deliver the country’s priorities – cutting the cost of living, cutting waiting lists and cutting debt and borrowing.”</p>
<div class="lb-trans"><p>财政部发言人表示：“结束在线小型出租车公司对这一小众税收方案的使用，将使普通出租车司机受益于更公平的税制，并为帮助实现国家优先事项筹集资金——降低生活成本、缩短等待时间以及减少债务和借款。”</p>
</div><p>Uber previously operated an agency model across the country but abandoned it in 2021 after a judge ruled it was not allowed in London.</p>
<div class="lb-trans"><p>优步之前在全国范围内采用代理模式，但在 2021 年被法官裁定在伦敦不被允许后放弃了该模式。</p>
</div><p>However, the Supreme Court ruled in the summer that minicab companies operating outside of the capital can deploy the agency model.</p>
<div class="lb-trans"><p>然而，最高法院在夏季裁定，运营在首都以外的小型出租车公司可以采用代理模式。</p>
</div><p>Before the Budget, Uber was locked in a legal dispute with HMRC over whether the margin scheme loophole closed by the Chancellor was valid, although HMRC had suffered a series of defeats in a parallel case against Uber rival Bolt.</p>
<div class="lb-trans"><p>在预算之前，优步与 HMRC 就财政大臣关闭的边际方案漏洞的有效性陷入法律争议，尽管 HMRC 在与优步竞争对手 Bolt 的平行案件中遭遇了一系列失败。</p>
</div><p>Uber paid £1.4bn to HMRC between 2022 and 2024 while it disputed the charges.</p>
<div class="lb-trans"><p>优步在 2022 年至 2024 年期间向 HMRC 支付了 14 亿英镑，同时对这些费用提出异议。</p>
</div>

优步避开了 Rachel Reeves 提出的 ‘出租车税’