Customs of China yakazivisa yakadzokororwa "Matanho ekutonga eKuunganidzwa kweMitero paKupinza uye Export Goods yeCustoms yePeople's Republic of China" (Order No. 272 yeGeneral Administration of Customs) musi wa28 Gumiguru, iyo ichaitwa musi wa. Zvita 1, 2024.zvinoenderana nezviri mukati zvinosanganisira:
Mitemo mitsva yekuyambuka-muganho e-commerce, kuchengetedza ruzivo rwemunhu, ruzivo rwedata, nezvimwe.
Mutakuri wezvinhu zvinobva kunze kwenyika ndiye muteresi wemitero kubva kunze kwenyika uye mitero inotorwa necustoms panguva yekubvakacha, ukuwo mutakuri wezvinhu zvinotengeswa kunze kwenyika ari muteresi wemitero yekunze. E-commerce papuratifomu vanoshanda, makambani anotakura zvinhu uye makambani ekuzivisa tsika anoita muchinjika-e-commerce zvitoro zvekutengesa kunze kwenyika, pamwe nemayuniti uye vanhu vanosungirwa kunyima, kuunganidza uye kubhadhara mutero nemitero inounganidzwa netsika padanho rekupinza sezvakataurwa. nemitemo nemirairo yekutonga, vari kunyima vamiririri vemitero nemitero inounganidzwa netsika padanho rekupinza kunze kwenyika;
Tsika nevashandi vayo, maererano nemutemo, vanofanira kuchengetedza zvakavanzika zvekutengeserana, zvakavanzika zvemunhu uye ruzivo rwemunhu evateresi nevamiriri vanobata zvinhu zvavanoziva pavanenge vachiita basa ravo uye havazoburitse kana kuvapa zvisiri pamutemo vamwe.
Mutero unotemerwa uye mutengo wekuchinjana unofanirwa kuverengerwa kubva pazuva rekupedzwa kwekuzivisa.
Kupinza uye kutumira kunze kwenyika zvinhu zvichave pasi pemutengo wemutero uye mutengo wekuchinjana uripo pazuva iro muteresi kana mumiriri anochengeta anopedza chiziviso;
Kana zvinhu zvinotengeswa kunze kwenyika zvikaziviswa pachine mvumo netsika zvisati zvasvika, mutero unoshanda pazuva rinonzi nzira yekufambisa inotakura zvinhu kupinda munyika ichashanda, uye mutengo wekuchinjana uripo pa zuva iro chiziviso chapedzwa chichashanda;
Pazvinhu zvinotengeswa kunze kwenyika, mutengo wemutero uye mutengo wekuchinjana unoitwa pazuva iro tsika dzepanzvimbo yakatarwa dzinopedza chiziviso chichashanda. Kana zvinhu zvakaziviswa pachine mvumo yetsika isati yapinda munyika, mutero wemutero unoitwa pazuva iro nzira yekufambisa inotakura zvinhu ichizivisa kupinda munyika uye mwero wekutsinhana unoitwa pazuva iro chiziviso chaitwa. yakapedzwa ichashanda; kana zvinhu zvikaziviswa pachine nguva mushure mekupinda munyika asi zvisati zvasvika kunzvimbo yakatarwa, mutero wemutero unoitwa pazuva iro nzira yekufambisa inotakura zvinhu inosvika kunzvimbo yakatarwa uye mutengo wekuchinja unoitwa pazuva iro chiziviso. inopedzwa ichashanda.
Yakawedzera fomula nyowani yekuverenga huwandu hwemutero wemitero ine mutero wemusanganiswa wemutero, uye yakawedzera fomula yekuverenga kukosha-yakawedzerwa mutero uye mutero wekushandisa padanho rekunze.
Mitengo yemitengo ichaverengerwa pachishandiswa ad valorem, chaiyo kana mubatanidzwa maererano nezviri muMutemo weTariff. Mitero inounganidzwa netsika padanho rekupinza munyika ichaverengerwa zvinoenderana nemhando dzemutero dzinoshanda, zvinhu zvemutero, mitero yemitero uye mafomula ekuverenga anotarwa mumitemo inoenderana nemitemo yekutonga. Kunze kwekunge zvapihwa neimwe nzira, iyo inobhadhariswa mari yemitero nemitero inounganidzwa netsika padanho rekupinza zvinhu ichaverengerwa zvinoenderana neinotevera fomula yekuverenga:
Mari inotererwa yemutero unobvisirwa pahwaro hwe ad valorem = mutengo unobhadhariswa × muyero wemutero;
Huwandu hwemutero unobhadharwa pamutero unobvisirwa vhoriyamu = huwandu hwezvinhu × mutengo wakatemwa;
Chiyero chinotereswa chemutero wekomboni = mutengo wemutero × mutero wemutero + huwandu hwezvinhu × mutero wemutengo;
Huwandu hwemutero wekutengesa kunze kwenyika unobhadharwa zvichienderana nekukosha = [(mutengo wemutero + mutero wemari)/(1-mutero wemutero wakaenzana)] × mutero wemutero wakaenzana;
Huwandu hwemutero wekutengesa kunze kwenyika unobhadhariswa pavhoriyamu = huwandu hwezvinhu × yakatarwa mutero wemutero;
Mari inotererwa yemutero wemutero wemutero wemusanganiswa wemutero = [(mutero unotemerwa + mutero huwandu + huwandu hwezvinhu × yakatarwa kushandiswa kwemutero mutero) / (1 - yakaenzana yekushandiswa kwemutero mutero)] × yakaenzana yekushandisa mutero + huwandu hwezvinhu × yakatarwa kushandiswa mutero wemitero;
Iyo VAT inobhadharwa padanho rekupinza = (mutengo unobhadhariswa + mutero + wekushandisa mutero padanho rekupinza) × VAT mwero.
Kuwedzera mamiriro matsva ekudzosera mutero uye vimbiso yemutero
Mamiriro ezvinhu anotevera anowedzerwa kumamiriro anoshanda ekudzoserwa mutero:
Zvinhu zvinotengeswa kunze kwenyika izvo zvakabhadharwa mabasa zvichadzoserwa kunze kwenyika mumamiriro avo epakutanga mukati megore rimwe nekuda kwemhando kana zvikonzero zvezvikonzero kana kumanikidza majeure;
Zvinhu zvinotengeswa kunze kwenyika izvo zvakabhadharwa mutero wekutengesa kunze kwenyika zvinopinzwa zvakare munyika mune zvazvaive pakutanga mukati megore rimwe nekuda kwemhando kana zvikonzero zvezvikonzero kana kumanikidza majeure, uye mitero yemumba yakakodzera yakadzoserwa nekuda kwekutengesa kunze yakabhadharwa zvakare;
Midziyo inotengeswa kunze kwenyika yakabhadharwa mari yemitengo kunze kwenyika asi isina kutumirwa kune imwe nyika nekuda kwechikonzero chakati inoziviswa kuti ibvisirwe mitero.
Mamiriro ezvinhu anotevera anowedzerwa kumamiriro anoshanda evimbiso yemutero:
Zvinhu zvave zvichitevedzwa kwechinguvana matanho ekurambidza kuraswa kana matanho ekupikisa kwenguva pfupi;
Kushandiswa kwemitero yekutsiva, kuenzanirana kwemitero nezvimwe hazvisati zvatarwa;
Bata bhizimusi remutero rakabatanidzwa.
Kwakabva: General Administration yeCustoms yeChina