Liverpool’s wage bill increased by £42m to £428m in the year ending 31 May 2025, when a Premier League title triumph in Arne Slot’s debut season as head coach and a return to the Champions League increased revenue to a record £703m. The club’s wages-to-revenue ratio stood at a healthy 61%. It was the biggest wage bill in the division, ahead of Manchester City on £408m, and included bonuses for the record-equalling title triumph.
第四十八条 纳税人适用退（免）税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
，这一点在safew官方下载中也有详细论述
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