<p>優步將通過重新編寫司機合同，避免在 Rachel Reeves 的新 “出租車税” 下支付數億英鎊。</p>
<p>該公司向倫敦以外的司機發布了新條款，減少了其增值税的責任——正值財政大臣關閉了其使用的一個先前漏洞。</p>
<p>Reeves 女士在 11 月的預算中調整了增值税規則，使得小型出租車公司必須對整個車費支付 20% 的税。該變化將於週五生效。</p>
<p>目前，他們僅對支付給公司的佣金支付增值税——這只是乘客賬單總額的一小部分。</p>
<p>優步的新合同重新定義了公司與司機之間的法律關係，將增值税的責任轉移給司機。</p>
<p>在所謂的 “代理” 模式下，優步實際上充當了一個預訂代理，而司機則直接與乘客簽訂合同，因此對增值税負責。</p>
<p>這不僅減少了優步預期的税單，還可能使財政部失去大量收入。個別司機在一年內的預訂金額超過 90,000 英鎊之前，不需要承擔增值税，這一水平大多數人不太可能達到。</p>
<p>Reeves 女士的預算變化被反對者稱為 “出租車税”，預計每年將為公共財政帶來超過 7 億英鎊的收入，並導致票價上漲的警告。</p>
<p>在宣佈這一變化時，Reeves 女士承諾這將 “改善我們出租車行業的競爭”，並意味着 “每個人都公平支付”。</p>
<p>增值税將繼續對優步的佣金收取，通常約佔總車費的 25%。</p>
<p>新合同不適用於倫敦，因為根據倫敦交通局的規定，不允許採用代理模式。因此，Reeves 女士的變化意味着在首都的行程中，整個車費現在都需承擔增值税。</p>
<p>優步警告稱，票價可能因此上漲。</p>
<p>然而，倫敦以外的變化可能意味着財政部損失數億英鎊。優步在城市以外的業務被認為佔其去年 52 億英鎊英國小型出租車收入的不到一半。</p>
<p>如果不被允許使用財政大臣關閉的 “邊際方案” 漏洞，優步將需要承擔超過 6 億英鎊的年度增值税支付，根據美國證券市場的文件。</p>
<p>新合同還顯示，該公司可以對車費收取高達 49% 的佣金。</p>
<p>優步在進入英國時收取 20% 的佣金，後來改為 25%——但此後它轉向了一種 “動態” 模式，其抽成在不同的乘車中變化。根據合同，新費率將在 3% 到 49% 之間波動。</p>
<p>優步表示，進行這些變化是為了保持其票價的可負擔性，並補充説這一變化使其與在倫敦以外運營的其他公司保持一致。它表示其車費佣金並未上漲。</p>
<p>財政部發言人表示：“結束在線小型出租車公司對這一小眾税收方案的使用，將使普通出租車司機受益於更公平的税制，併為幫助實現國家優先事項籌集資金——降低生活成本、縮短等待時間以及減少債務和借款。”</p>
<p>優步之前在全國範圍內採用代理模式，但在 2021 年被法官裁定在倫敦不被允許後放棄了該模式。</p>
<p>然而，最高法院在夏季裁定，運營在首都以外的小型出租車公司可以採用代理模式。</p>
<p>在預算之前，優步與 HMRC 就財政大臣關閉的邊際方案漏洞的有效性陷入法律爭議，儘管 HMRC 在與優步競爭對手 Bolt 的平行案件中遭遇了一系列失敗。</p>
<p>優步在 2022 年至 2024 年期間向 HMRC 支付了 14 億英鎊，同時對這些費用提出異議。</p>

優步

<p>優步計劃通過將司機合同更改為 “代理” 模式，避免在 Rachel Reeves 的新 “出租車税” 下支付數億英鎊的增值税，將增值税責任轉移給司機。這一變更將於週五生效，這意味着司機只有在預訂金額超過 90,000 英鎊時才需支付增值税，這可能會使財政部失去可觀的收入。雖然增值税仍適用於優步的佣金，佣金現在的範圍為 3% 到 49%，但新條款不會影響倫敦的運營。優步聲稱這些變更將保持車費的可負擔性，並與倫敦以外的競爭對手保持一致</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>優步將通過重新編寫司機合同，避免在 Rachel Reeves 的新 “出租車税” 下支付數億英鎊。</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>該公司向倫敦以外的司機發布了新條款，減少了其增值税的責任——正值財政大臣關閉了其使用的一個先前漏洞。</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 月的預算中調整了增值税規則，使得小型出租車公司必須對整個車費支付 20% 的税。該變化將於週五生效。</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，他們僅對支付給公司的佣金支付增值税——這只是乘客賬單總額的一小部分。</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>優步的新合同重新定義了公司與司機之間的法律關係，將增值税的責任轉移給司機。</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>在所謂的 “代理” 模式下，優步實際上充當了一個預訂代理，而司機則直接與乘客簽訂合同，因此對增值税負責。</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>這不僅減少了優步預期的税單，還可能使財政部失去大量收入。個別司機在一年內的預訂金額超過 90,000 英鎊之前，不需要承擔增值税，這一水平大多數人不太可能達到。</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 女士的預算變化被反對者稱為 “出租車税”，預計每年將為公共財政帶來超過 7 億英鎊的收入，並導致票價上漲的警告。</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>在宣佈這一變化時，Reeves 女士承諾這將 “改善我們出租車行業的競爭”，並意味着 “每個人都公平支付”。</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>增值税將繼續對優步的佣金收取，通常約佔總車費的 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>新合同不適用於倫敦，因為根據倫敦交通局的規定，不允許採用代理模式。因此，Reeves 女士的變化意味着在首都的行程中，整個車費現在都需承擔增值税。</p>
</div><p>Uber has warned that fares are likely to rise as a result.</p>
<div class="lb-trans"><p>優步警告稱，票價可能因此上漲。</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，倫敦以外的變化可能意味着財政部損失數億英鎊。優步在城市以外的業務被認為佔其去年 52 億英鎊英國小型出租車收入的不到一半。</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>如果不被允許使用財政大臣關閉的 “邊際方案” 漏洞，優步將需要承擔超過 6 億英鎊的年度增值税支付，根據美國證券市場的文件。</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>新合同還顯示，該公司可以對車費收取高達 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>優步在進入英國時收取 20% 的佣金，後來改為 25%——但此後它轉向了一種 “動態” 模式，其抽成在不同的乘車中變化。根據合同，新費率將在 3% 到 49% 之間波動。</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>優步表示，進行這些變化是為了保持其票價的可負擔性，並補充説這一變化使其與在倫敦以外運營的其他公司保持一致。它表示其車費佣金並未上漲。</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>財政部發言人表示：“結束在線小型出租車公司對這一小眾税收方案的使用，將使普通出租車司機受益於更公平的税制，併為幫助實現國家優先事項籌集資金——降低生活成本、縮短等待時間以及減少債務和借款。”</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>優步之前在全國範圍內採用代理模式，但在 2021 年被法官裁定在倫敦不被允許後放棄了該模式。</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，運營在首都以外的小型出租車公司可以採用代理模式。</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>在預算之前，優步與 HMRC 就財政大臣關閉的邊際方案漏洞的有效性陷入法律爭議，儘管 HMRC 在與優步競爭對手 Bolt 的平行案件中遭遇了一系列失敗。</p>
</div><p>Uber paid £1.4bn to HMRC between 2022 and 2024 while it disputed the charges.</p>
<div class="lb-trans"><p>優步在 2022 年至 2024 年期間向 HMRC 支付了 14 億英鎊，同時對這些費用提出異議。</p>
</div>

優步避開了 Rachel Reeves 提出的 ‘出租車税’