Tax and price updates for apps, In-App Purchases, and subscriptions

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以下是逐段对照原文的中文重写：

Tax and price updates for apps, In-App Purchases, and subscriptions
应用、App 内购买项目和订阅的税务及价格更新
February 6, 2025
2025年2月6日

The App Store is designed to make it easy to sell your digital goods and services globally, with support for 44 currencies across 175 storefronts.

App Store 的设计初衷是让您能够更便捷地在全球销售数字商品和服务，目前支持 175 个店面以及 44 种货币。

From time to time, we may need to adjust prices or your proceeds due to changes in tax regulations or foreign exchange rates. These adjustments are made using publicly available exchange rate information from financial data providers to help make sure prices for apps and In-App Purchases stay consistent across all storefronts.

我们有时可能会根据税务法规或外汇汇率的变动来调整应用或 App 内购买项目的价格或您的收入。这些调整将采用公开的金融数据提供商所提供的汇率信息进行，以确保应用和 App 内购买项目的价格在所有店面间保持一致。

Tax and pricing updates for February

2 月份的税务及价格更新

As of February 6:

Your proceeds from the sale of eligible apps and In‑App Purchases have been modified in:

  • Azerbaijan: value-added tax (VAT) introduction of 18%
  • Peru: VAT introduction of 18%
  • Slovakia: Standard VAT rate increase from 20% to 23%
  • Slovakia: Reduced VAT rate introduction of 5% for ebooks
  • Estonia: Reduced VAT rate increase from 5% to 9% for news publications, magazines, and other periodicals
  • Finland: Reduced VAT rate increase from 10% to 14% for ebooks

自 2 月 6 日起：

您从以下地区的符合条件的应用和 App 内购买项目中获得的收入将有所调整：

  • 阿塞拜疆：增值税（VAT）引入，税率为 18%
  • 秘鲁：增值税引入，税率为 18%
  • 斯洛伐克：标准增值税率从 20% 提高到 23%
  • 斯洛伐克：针对电子书引入 5% 的优惠增值税率
  • 爱沙尼亚：报纸、杂志和其他期刊的优惠增值税率从 5% 提高到 9%
  • 芬兰：电子书的优惠增值税率从 10% 提高到 14%

Exhibit B of the Paid Applications Agreement has been updated to indicate that Apple collects and remits applicable taxes in Azerbaijan and Peru.¹

付费应用协议的附件 B 已更新，说明苹果将在阿塞拜疆和秘鲁代收并缴纳相关税款。¹

As of February 24:

Pricing for apps and In-App Purchases will be updated for the Azerbaijan and Peru storefronts if you haven’t selected one of these as the base for your app or In‑App Purchase.² These updates also consider VAT introductions listed in the tax updates section above.

自 2 月 24 日起：

如果您未选择阿塞拜疆或秘鲁店面作为您应用或 App 内购买项目的定价基准，则这些店面的应用和 App 内购买项目价格将会更新。² 此次更新也考虑了上文提及的增值税引入情况。

If you’ve selected the Azerbaijan or Peru storefront as the base for your app or In-App Purchase, prices won’t change. On other storefronts, prices will be updated to maintain equalization with your chosen base price.

如果您已选择阿塞拜疆或秘鲁的店面作为您应用或 App 内购买项目的定价基准，则这些地区的价格不会发生变化。但其他地区的店面价格将更新，以与您所选的基准价格保持一致。

Prices won’t change in any region if your In‑App Purchase is an auto‑renewable subscription. Prices also won’t change on the storefronts where you manually manage prices instead of using the automated equalized prices.

如果您的 App 内购买项目属于自动续期订阅，则各地区的价格都不会发生变化。此外，如果您在某些店面手动管理价格，而未使用自动平衡价格功能，这些店面的价格也不会变化。

The Pricing and Availability section of Apps has been updated in App Store Connect to display these upcoming price changes. As always, you can change the prices of your apps, In‑App Purchases, and auto‑renewable subscriptions at any time.

App Store Connect 中的应用价格与供应情况页面已更新，现可查看上述即将发生的价格变动。一如既往，您随时都可以更改应用、App 内购买项目和自动续期订阅的价格。

原文（链接部分）：

  • Learn more about managing your prices
  • View or edit upcoming price changes
  • Edit your app’s base country or region
  • Pricing and availability start times by country or region
  • Set a price for an In-App Purchase

中文重写（链接部分）：

  • 了解更多有关价格管理的信息
  • 查看或编辑即将生效的价格变化
  • 修改您应用的基准国家或地区
  • 各国家或地区价格和供应情况的生效时间
  • 为 App 内购买项目设置价格

Beginning April 1:

As a result of last year’s change in Japan’s tax regulations, Apple (through iTunes K.K. in Japan) is now designated as a Specified Platform Operator by the Japan tax authority. All paid apps and In-App Purchases, (including game items, such as coins) sold by non-Japan-based developers on the App Store in Japan will be subject to the platform tax regime. Apple will collect and remit a 10% Japanese consumption tax (JCT) to the National Tax Agency JAPAN on such transactions at the time of purchase. Your proceeds will be adjusted accordingly.

自 4 月 1 日起：

由于去年日本税务法规的变动，苹果公司（通过其日本法人 iTunes 株式会社）现已被日本税务机关指定为“特定平台运营商”。所有非日本开发者通过日本 App Store 销售的付费应用和 App 内购买项目（包括游戏内的虚拟道具，如金币），将适用平台税制。苹果将在交易时向日本国家税务局收取并缴纳 10% 的日本消费税（JCT），您的收入将相应调整。

Please note any prepaid payment instruments (such as coins) sold prior to April 1, 2025, will not be subject to platform taxation, and the relevant JCT compliance should continue to be managed by the developer.

请注意，任何在 2025 年 4 月 1 日之前销售的预付费支付工具（例如游戏内的金币）不会适用平台税制，有关日本消费税（JCT）的合规义务仍需由开发者自行管理。

For specific information on how the JCT affects in-game items, see Question 7 in the Tax Agency of Japan’s Q&A about Platform Taxation of Consumption Tax.

有关日本消费税（JCT）如何影响游戏内道具的详细信息，请参阅日本税务局发布的“关于消费税的平台税制的问答”中的第 7 个问题。