I-China Customs ukuphumeza iMiqathango ekuRhafu kweMpahla kunye nokuThunyelwa ngaphandle kweMpahla ukusuka nge-1 kaDisemba

I-Customs yase-China ibhengeze "Imilinganiselo yoLawulo lokuQokelelwa kweeRhafu kwiMpahla yokuThumela kumazwe angaphandle kunye nokuThunyelelwa ngaphandle kweRhafu yeRiphabhlikhi yaBantu baseTshayina" (uMyalelo onguNombolo wama-272 woLawulo Jikelele lwezeRhafu) ngo-Okthobha wama-28, oza kuphunyezwa ngo-Okthobha. NgoDisemba 1, 2024.imixholo yakhe efanelekileyo ibandakanya:

Imimiselo emitsha kwi-e-commerce ewela umda, ukhuseleko lwemfihlo yolwazi lomntu, ulwazi lwedatha, njl.
Umthumeli wempahla ethunyelwa kumazwe angaphandle ngumhlawuli werhafu yeerhafu kunye neerhafu eziqokelelwa ngamaxabiso avela kumazwe angaphandle kwinqanaba lokungenisa elizweni, ngelixa umthumeli wempahla ethunyelwa kumazwe angaphandle ingumhlawuli werhafu yeerhafu zokuthumela ngaphandle. Abaqhubi beqonga le-e-commerce, iinkampani zothutho kunye neenkampani zokubhengeza izithethe ezibandakanyekayo kwintengiso ye-e-commerce engaphaya kwemida, kunye neeyunithi kunye nabantu abanyanzelekileyo ukuba babambe, baqokelele kwaye bahlawule iirhafu kunye neerhafu eziqokelelwa ngamasiko kwinqanaba lokungenisa njengoko kuchaziwe. ngokwemithetho kunye nemimiselo yolawulo, zii-arhente zokubamba iirhafu kunye neerhafu eziqokelelwa ngamasiko kwinqanaba lokungenisa elizweni;
 Amasiko kunye nabasebenzi bawo baya kuthi, ngokungqinelana nomthetho, bagcine iimfihlo zorhwebo, ubumfihlo bomntu kunye neenkcukacha zobuqu zabahlawuli berhafu kunye nababambeli abathi babazi xa besenza imisebenzi yabo kwaye abayi kubhengeza okanye babonelele ngokungekho mthethweni kubo. abanye.
Ireyithi yerhafu emiselweyo kunye nereyithi yonaniselwano kufuneka ibalwe ngokusekelwe kumhla wokugqitywa kwesibhengezo.
Iimpahla ezisuka kumazwe angaphandle nezithunyelwa ngaphandle ziya kuxhomekeka kumlinganiselo werhafu kunye nezinga lonaniselwano olusebenzayo ngomhla apho umhlawuli werhafu okanye i-arhente ebambeleyo igqibezela isibhengezo;
Ukuba iimpahla ezisuka kwamanye amazwe zibhengezwe kwangethuba emva kokuvunywa liziko phambi kokufika, intlawulo yerhafu esebenzayo ngomhla apho kubhengezwe indlela yothutho ethwele iimpahla eziya kungena elizweni iya kusebenza, kunye nesantya sonaniso esisebenzayo Usuku lokugqitywa kwesibhengezo luya kusebenza;
Kwimpahla ethunyelwa kumazwe angaphandle esendleleni, izinga lerhafu kunye notshintshiselwano lwemali oluphunyeziweyo ngosuku apho amasiko kwindawo echongiweyo kugqiba isibhengezo siyakusebenza. Ukuba iimpahla zibhengezwa kwangaphambili kunye nemvume yamasiko ngaphambi kokungena kweli lizwe, izinga lerhafu liphunyezwe ngosuku apho iindlela zokuthutha ezithwele iimpahla zivakalisa ukungena kweli lizwe kunye nexabiso lotshintshiselwano oluphunyeziweyo ngosuku xa isibhengezo igqityiwe iya kusebenza; ukuba iimpahla zibhengezwa kwangaphambili emva kokungena kweli lizwe kodwa ngaphambi kokufika kwindawo echongiweyo, irhafu yerhafu iphunyezwe ngosuku apho iindlela zokuthutha ezithwele iimpahla zifika kwindawo echongiweyo kunye nezinga lotshintshiselwano luphunyezwe ngosuku xa isibhengezo. igqityiwe iya kusebenza.
Kongezwe ifomyula entsha yokubala ixabiso lerhafu yerhafu kunye nomlinganiselo werhafu ehlanganisiweyo, kwaye yongeza ifomyula yokubala irhafu yexabiso elongezelelweyo kunye nerhafu yokusetyenziswa kwinqanaba lokungenisa elizweni.
Imirhumo iya kubalwa ngokwexabiso lentengiso, ethile okanye edityanisiweyo ngokuhambelana nezibonelelo zoMthetho weRhafu. Iirhafu eziqokelelwa ngamasiko kwinqanaba lokungenisa elizweni ziya kubalwa ngokuhambelana neentlobo zerhafu ezifanelekileyo, izinto zerhafu, iirhafu zerhafu kunye neefomula zokubala ezichazwe kwimithetho efanelekileyo kunye nemimiselo yolawulo. Ngaphandle kokuba kubonelelwe ngenye indlela, isixa esirhafiswayo serhafu kunye neerhafu eziqokelelwa ngamasiko kwinqanaba lokungenisa elizweni ziya kubalwa ngokuhambelana nale fomula yokubala ilandelayo:
Imali erhafiswayo yoluhlu lweerhafu olutsalwa ngokwesiseko sentengiso yexabiso = ixabiso elirhafiswayo × izinga loluhlu lweerhafu;
Imali yerhafu ehlawulwe kuluhlu lweerhafu ezirhafiswa ngokomthamo = ubungakanani bempahla × irhafu emiselweyo;
Imali erhafiswayo yoluhlu lweerhafu ezikhompawundi = ixabiso elirhafiswayo × isantya soluhlu lweerhafu + ubungakanani bempahla × izinga loluhlu lweerhafu;
Ixabiso lerhafu yokusetyenziswa kwempahla ephuma kumazwe angaphandle ehlawulwa ngokwesiseko sexabiso = [(ixabiso elirhafiswayo + isixa-mali soluhlu lweerhafu)/(1-umlinganiselo wokusetyenziswa kwerhafu ngokomlinganiselo)] × umlinganiselo werhafu yosetyenziso;
Ixabiso lerhafu yokusetyenziswa kweli lizwe ehlawulwa ngokomthamo = ubungakanani bempahla × irhafu yokusetyenziswa okusisigxina;
Ixabiso elirhafiswayo lerhafu yokusetyenziswa kwamanye amazwe ehlanganisiweyo = [(ixabiso elirhafiswayo + isixa serhafu + ubungakanani bempahla × umlinganiselo werhafu emiselweyo yokusetyenziswa) / (1 - umlinganiselo werhafu yokusetyenziswa ngokulinganayo)] × umlinganiselo wokusetyenziswa kwerhafu + ubungakanani bempahla × ukusetyenziswa okusisigxina izinga lerhafu;
I-VAT ehlawulwa kwinqanaba lokungenisa elizweni = (ixabiso elirhafiswayo + irhafu + yokusetyenziswa kwerhafu kwinqanaba lokungenisa elizweni) × izinga le-VAT.

Ukongeza iimeko ezintsha zokubuyiswa kwerhafu kunye nesiqinisekiso serhafu
Ezi meko zilandelayo zongezwa kwiimeko ezifanelekileyo ukuze kubuyiswe irhafu:
Impahla evela kumazwe angaphandle apho imisebenzi ihlawulwe iya kuthunyelwa kwakhona kwimeko yayo yangaphambili kunyaka omnye ngenxa yomgangatho okanye izizathu ezicacileyo okanye i-force majeure;
Iimpahla ezithunyelwa ngaphandle ezihlawulwe iirhafu zokuthumela ngaphandle ziphinda zithunyelwe kwilizwe kwimeko yazo yangaphambili kwisithuba sonyaka omnye ngenxa yomgangatho okanye izizathu ezichaziweyo okanye i-force majeure, kunye neerhafu ezifanelekileyo zasekhaya ezibuyiswe ngenxa yokuthunyelwa kwamanye amazwe zihlawulwe kwakhona;
Impahla ezithunyelwa ngaphandle ezithe zahlawulwa imirhumo yokuthumela ngaphandle kodwa azithunyelwanga ukuba zithunyelwe kumazwe angaphandle ngesizathu esithile zibhengezwe ukuvunywa kwempahla evela kumazwe angaphandle.
Ezi meko zilandelayo zongezwa kwiimeko ezisebenzayo zesiqinisekiso serhafu:
Impahla ibiphantsi kwemiqathango yethutyana yokuchasa ukulahlwa okanye ukuchasa okwethutyana;
Ukusetyenziswa kwemirhumo yempindezelo, imilinganiselo yerhafu efanayo, njl. njl. akukaqinisekwa;
Lawula ishishini lokurhafisa elidityanisiweyo.
Umthombo: Ulawulo Jikelele lweSiko laseTshayina