Customs of China adalengeza za "Njira Zoyang'anira Kutolere Misonkho pa Kutumiza ndi Kutumiza Katundu wa Customs of the People's Republic of China" (Order No. 272 of General Administration of Customs) pa October 28, yomwe idzagwiritsidwe ntchito pa October 28. Disembala 1, 2024.zomwe zili zogwirizana ndi izi:
Malamulo atsopano okhudza malonda a m'malire, chitetezo chachinsinsi chaumwini, chidziwitso cha deta, ndi zina zotero.
Wotumiza katundu wochokera kunja ndi amene amakhoma msonkho wa katundu wotuluka kunja ndi misonkho yomwe imatengedwa ndi kasitomu pa nthawi yochokera kunja, pamene wotumiza katunduyo ndi amene amakhoma msonkho wa katundu wotuluka kunja. Ogwira ntchito papulatifomu ya e-commerce, makampani opangira zinthu ndi makampani olengeza zamilandu omwe akuchita nawo malonda ogulitsa ma e-commerce, komanso mayunitsi ndi anthu omwe amakakamizika kuletsa, kusonkhanitsa ndi kulipira msonkho ndi misonkho yomwe imasonkhanitsidwa ndi miyambo potengera zomwe zanenedweratu. ndi malamulo ndi kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake
Katundu ndi antchito ake, molingana ndi lamulo, azisunga zinsinsi zamalonda, zinsinsi zaumwini ndi zidziwitso za anthu omwe amakhoma msonkho ndi omwe akugwirira ntchito zawo zomwe amazidziwa akamagwira ntchito yawo ndipo sadzaulula kapena kuwapatsa mopanda lamulo. ena.
Mtengo wa msonkho woperekedwa ndi ndalama zosinthanitsa ziyenera kuwerengedwa kutengera tsiku lomaliza chilengezocho.
Katundu wolowa ndi kutumiza kunja adzakhala ndi mtengo wa msonkho ndi kusintha kwa ndalama pa tsiku lomwe wokhometsa msonkho kapena woyimilira adzamaliza chilengezo;
Ngati katundu wotumizidwa kunja adalengezedwa pasadakhale atavomerezedwa ndi kasitomu asanabwere, mtengo wamisonkho womwe umachitika patsiku lomwe njira zonyamulira katunduyo zalengezedwa kuti zilowe m'dzikolo zidzagwira ntchito, ndipo mtengo wosinthira tsiku lomwe chilengezocho chidzakwaniritsidwa;
Pa katundu wotumizidwa kunja, mtengo wa msonkho ndi ndalama zosinthira zomwe zidzagwiritsidwe ntchito pa tsiku limene kasitomu kumalo komwe akupitako amaliza chikalatacho chidzagwira ntchito. Ngati katunduyo akulengezedwa pasadakhale ndi chivomerezo cha miyambo asanalowe m'dzikolo, msonkho wa msonkho womwe umagwiritsidwa ntchito pa tsiku limene njira zonyamulira katunduyo zimalengeza kuti zilowe m'dzikolo ndi kusintha kwa ndalama zomwe zikugwiritsidwa ntchito pa tsiku limene chilengezocho chikuperekedwa. yomalizidwa idzagwiritsidwa ntchito; ngati katunduyo adalengezedwa pasadakhale atalowa m'dzikolo koma asanafike komwe akupita, mtengo wamisonkho womwe umakhazikitsidwa pa tsiku lomwe njira zonyamulira katunduyo zimafika komwe akupita komanso ndalama zosinthira zomwe zidakhazikitsidwa tsiku lomwe chilengezocho. ikamalizidwa idzagwiritsidwa ntchito.
Anawonjeza njira yatsopano yowerengera kuchuluka kwa msonkho wamisonkho ndi msonkho wapawiri, ndikuwonjezeranso njira yowerengera msonkho wowonjezera mtengo ndi msonkho wogwiritsidwa ntchito pagawo lotumiza kunja.
Misonkho idzawerengeredwa pa ad valorem, yeniyeni kapena yophatikizika malinga ndi zomwe zili mu lamulo la Tariff. Misonkho yomwe imasonkhanitsidwa ndi miyambo pa nthawi yoitanitsa katundu idzawerengedwa motsatira mitundu yamisonkho yomwe ikugwiritsidwa ntchito, zinthu zamisonkho, mitengo yamisonkho ndi njira zowerengera zomwe zafotokozedwa m'malamulo oyenerera ndi malamulo oyang'anira. Pokhapokha zitaperekedwa mwanjira ina, kuchuluka kwa misonkho ndi misonkho zomwe zimasonkhanitsidwa ndi kasitomu panthawi yotumiza katundu zidzawerengedwa motsatira njira yowerengera ili:
Kuchuluka kwa msonkho woperekedwa kutengera ad valorem = mtengo wokhometsedwa × mtengo wa tariff;
Kuchuluka kwa msonkho woperekedwa pamtengo woperekedwa pa voliyumu = kuchuluka kwa katundu × mtengo wokhazikika;
Kuchuluka kwa msonkho wa kompositi tariff = mtengo wamsonkho × mtengo wamtengo + kuchuluka kwa katundu × mtengo wamtengo;
Kuchuluka kwa msonkho wa katundu wochokera kunja woperekedwa potengera mtengo = [(mtengo wokhoma msonkho + kuchuluka kwa msonkho)/(1-Consumption tax proportional rate)] × kuchuluka kwa msonkho wogwiritsidwa ntchito;
Kuchuluka kwa msonkho wa katundu wochokera kunja woperekedwa pa voliyumu = kuchuluka kwa katundu × msonkho wokhazikika;
Msonkho wokhometsedwa wa msonkho wotengera katundu wopangidwa ndi gulu = [(mtengo wokhometsa msonkho + tariff kuchuluka + kuchuluka kwa katundu × kuchuluka kwa msonkho wogwiritsidwa ntchito) / (1 - kuchuluka kwa msonkho)] × kuchuluka kwa msonkho + kuchuluka kwa katundu × kugwiritsidwa ntchito kosasintha mtengo wa msonkho;
Msonkho wa VAT womwe uyenera kulipidwa potengera katundu = (mtengo wokhoma msonkho + tariff + msonkho wogwiritsidwa ntchito potengera katundu) × Mtengo wa VAT.
Kuonjezera zochitika zatsopano pakubweza msonkho ndi chitsimikizo cha msonkho
Zinthu zotsatirazi zikuwonjezedwa pazomwe zikuyenera kubweza msonkho:
Katundu wotumizidwa kunja komwe ntchito zake zalipidwa zidzatumizidwanso momwe zidalili kale mkati mwa chaka chimodzi chifukwa chaubwino kapena zifukwa zomveka kapena kukakamiza majeure;
Katundu wa katundu wotumizidwa kunja komwe kulipiridwa msonkho amatumizidwanso kudziko monga momwe analili poyamba pasanathe chaka chimodzi chifukwa cha ubwino kapena zifukwa zomveka kapena kukakamiza majeure, ndipo misonkho yapakhomo yomwe inabwezeredwa chifukwa cha kutumiza kunja yalipidwa;
Katundu wa kunja komwe kulipiridwa ndalama zogulira kunja koma sanatumizidwe kukatumiza kunja pazifukwa zina amalengezedwa kuti apereke chilolezo kwa kasitomu.
Zinthu zotsatirazi zikuwonjezedwa pamikhalidwe yomwe ikuyenera kupereka chitsimikizo cha msonkho:
Katunduyo akhala akutsatiridwa kwakanthawi koletsa kutaya katundu kapena kuletsa kwanthawi kochepa;
Kagwiritsidwe ntchito ka mipingo yobwezera, kubweza msonkho, ndi zina zotere sikunatsimikizidwe;
Kuyendetsa bizinesi yokhoma msonkho yophatikizana.
Gwero: General Administration of Customs of China