Izithethe ze-China zibhengeza "amanyathelo olawulo ahlaziyiweyo yokuqokelelwa kweerhafu zokungenisa kunye nokuthumela iimpahla zeRiphabhlikhi yase China" (olawulo lweSiko) ngoDisemba 28, 2024.UYA KUFUNDISA OMNQOPHISO ABALULEKILE Ibandakanya:
Imigaqo emitsha kwi-Commer-Ristry E-Commerder E-Commerder E-Commerce, Ingcaciso Yokhuselo lwabucala, ulwazi lwedatha, njl.
I-Convestignee yeempahla ezingeniswayo ngumrhafi yexabiso lerhafu kunye neerhafu eziqokelelwe ngamasiko kwinqanaba lokungenisa elizweni, ngelixa irhafu yexabiso elithunyelwayo ngumrhafi yerhafu yokuthumela ngaphandle. Abasebenzi beqonga le-E-concertoce, iiNkampani zeLogistics kunye neeNkampani zeNkcazo zeNkcazo yeZiko lokuThengisa, kunye neeyunithi kunye neearhente eziqokelelwa yirhafu kunye nokuhlawula amaxabiso kunye nerhafu eziqokelelwe ngamasiko kwinqanaba lokungenisa elizweni;
ssokhoms nomsebenzi wabo, ngokwemithetho, gcina imfihlakalo yezorhwebo, ubuso buqu kunye neearhente zabarhafi abazichazayo kwithuba lokwenza imisebenzi yabo kwaye abayi kubanika abanye.
Ireyithi yerhafu ebekiweyo kunye nenqanaba lokutshintshiselana kufuneka libalwe ngokusekwe kumhla wokugqitywa kwesibhengezo.
I-import kunye nempahla yokuthumela ngaphandle iya kuba phantsi kwereyithi yerhafu kunye nenqanaba lokutshintshiselana nge-projeki okanye iarhente yokuhlawula irhafu igqibezela isibhengezo;
Izinto ezingeniswayo ezingeniswayo zibhengezwe kwangaphambili xa zivunywa ngamasiko ngaphambi kokuba kufike, irhafu yerhafu iyasebenza ukuba ifake impahla yelizwe, kwaye iqondo lotshintshiselwano ligqityiwe kuya kusebenza;
Izinto ezingengeniswe elizweni kwiTransfet, ireyithi yerhafu kunye nexabiso lokutshintshiselana eliphunyezwe ngalo mhla xa isiko elikwindawo esichongiweyo ligqiba isibhengezo siya kusebenza. Ukuba iimpahla zibhengeziwe kwangaphambili ngokuvunywa kwamasiko ngaphambi kokuba ungene kwilizwe, ireyithi yerhafu iphunyezwe khona ngomhla wokuthwala impahla ithengisa ilizwe kunye nexabiso lokutshintshiselana elimisiweyo ngosuku lokubhengezwa liya kusebenza; Ukuba iimpahla zibhengeziwe kwangaphambili emva kokungena kweli lizwe kodwa ngaphambi kokufika kwindawo echongiweyo, ireyithi yerhafu iphunyezwe ngomhla wokufumana izinto ezithuthayo kunye nexabiso lokutshintshiselana ngalo lonke ixesha lesibhengezo siya kusebenza.
Yongeza ifomula entsha yokubala ixabiso lerhafu enereyithi yerhafu edibanisa, kwaye yongeze ifomula yokubala irhafu yexabiso lerhafu kunye nokusetyenziswa kwerhafu kwinqanaba lokungenisa elizweni
Ii-suloffs ziya kubalwa kwi-valorem, ekhethekileyo okanye eyahlukileyo ngokungqinelana nemigaqo yomthetho werhafu. Irhafu eqokelelwe sisiko kwinqanaba lokungenisa elizweni iya kubalwa ngokungqinelana neentlobo zerhafu ezifanelekileyo, izinto zerhafu, iifomula zerhafu kunye nefomula yolawulo. Ngaphandle kokuba kubonelelwe ngenye indlela, isixa serhafu serhafu kunye nerhafu eqokelelwa zizithethe kwinqanaba lokungenisa elizweni iya kubalwa ngokungqinelana nale fomula yobalo:
Ixabiso lerhafu yentlawulo yeerhafu ebhalwe kwisiseko se-ad valorem = ixabiso lerhafu × rhafu;
Isixa serhafu ehlawulwa kwirhafu ebhalwe kumthamo wevolumu = ubungakanani bempahla yexabiso lexabiso;
isixa serhafu yeerhafu yentsebenzo = amaxabiso erhafu × irhafu
Isixa serhafu yokungenisa elizweni ehlawulwa ngokungesiseko sexabiso = [(ixabiso lerhafu + irhafu) ((irhafu yokusetyenziswa kwerhafu)]
Isixa serhafu yokungenisa elizweni elihlawulelwayo kwisiseko sevolumu = ubungakanani beempahla (
isixa serhafu yerhafu yokungenisa irhafu yokungenisa elizweni = [(ixabiso lerhafu + yexabiso lerhafu + yexabiso lerhafu) / (irhafu yokuhlawulwa kwerhafu)] =
I-VAT VAT ehlawulwa kwinqanaba lokungenisa: (Ixabiso lerhafu + irhafu + yokusetyenziswa kwexabiso elizweni) × vat.
Ukongeza iimeko ezintsha zokubuyiselwa kwerhafu kunye nesiqinisekiso serhafu
Iimeko ezizayo zongezwa kwiimeko ezifanelekileyo zokubuyiselwa kwerhafu:
iimpahla ezimiselweyo zezinto ezihlawulwe zihlawulwe ziya kuthunyelwa ngaphandle kwimo yazo yoqobo kunyaka omnye ngenxa yezizathu ezisemgangathweni okanye izizathu zokuchazwa
Ixabiso lemicimbi yokuthumela kwelinye ilizwe ihlawulwe ingeniswa lingeniswe kwilizwe lonke kwimeko yabo yoqobo kunyaka omnye ngenxa yezizathu ezisemgangathweni, kunye neerhafu ezisemgangathweni ezihlawulelwayo ngenxa yokuthumela ngaphandle zihlawulwe;
Iimpahla ze--protport ezihlawulwe zihlawulwe indawo ezithunyelwa ngaphandle kodwa azithunyelwanga ukuthengiswa ngaphandle ngenxa yesi sizathu sibhengezwe ngenxa yemvume yesiko.
Iimeko ezizayo zongezwa kwiimeko ezifanelekileyo zesiqinisekiso serhafu:
Iimpahla ziphantsi kwamanyathelo okulahla okwethutyana-ukulahla okwethutyana okanye amanyathelo ahlekisayo okwethutyana;
Ukusetyenziswa kwexabiso lerhafu yokuphinda-hlulo, amanyathelo eerhafu zokuhlawula, njl. Njl.
Ishishini le-nkampanindle elihlanganisiweyo.
Umthombo: Ulawulo ngokubanzi lweziCwangciso zeChina