I-Customs of China yamemezela “Izinyathelo Zokuphatha Zokuqoqwa Kwezintela Ezimpahleni Ezingenayo Nezithekelisa Ze-People’s Republic of China” (I-oda No. 272 Lokuphathwa Kwempahla Ethengiswayo) ngo-Okthoba 28, elizosetshenziswa ngomhla ka- Disemba 1, 2024.okuqukethwe okufanelekile kuhlanganisa:
Imithetho emisha ye-e-commerce ewela umngcele, ukuvikelwa kobumfihlo bemininingwane yomuntu siqu, ukwaziswa kwedatha, njll.
Umthumeli wempahla engenisiwe ngumkhokhi wentela wentela evela kwamanye amazwe kanye nezintela eziqoqwa intela ngesikhathi sokungeniswa kwamanye amazwe, kanti umthumeli wempahla ethunyelwa ngaphandle ungumkhokhintela wentela yokuthumela ngaphandle. Abaqhubi benkundla ye-e-commerce, izinkampani zezimpahla nezinkampani ezimemezela amasiko ezibandakanyeka ekuthengisweni kwe-e-commerce okuwela umngcele, kanye namayunithi kanye nabantu abaphoqelekile ukubamba, ukuqoqa nokukhokha izintela nezintela eziqoqwe amasiko esigabeni sokungenisa njengoba kubekiwe. ngemithetho kanye nemithethonqubo yokuphatha, bangabenzeli bababambeli bentela kanye nezintela eziqoqwa intela engenayo ezingeni lokungenisa ezweni;
Amasiko kanye nabasebenzi bayo, ngokuhambisana nomthetho, bayogcina kuyimfihlo izimfihlo zezentengiselwano, ubumfihlo bomuntu siqu kanye nolwazi lomuntu siqu lwabakhokhintela kanye nama-ejenti abamba imali abaziyo ngesikhathi benza umsebenzi wabo futhi ngeke badalule noma babanike ngokungekho emthethweni. abanye.
Izinga lentela elinqunyiwe kanye nezinga lokushintshisana kufanele kubalwe ngokusekelwe osukwini lokuqedwa kwesimemezelo.
Izimpahla ezingenisiwe nezithunyelwa ngaphandle zizoba ngaphansi kwesilinganiso sentela kanye nezinga lokushintshisana elisebenza ngosuku lapho umkhokhintela noma i-ejenti ebambayo iqeda isimemezelo;
Uma izimpahla ezingenisiwe zimenyezelwa kusenesikhathi ngemuva kokuvunywa yi-custos ngaphambi kokufika, inani lentela elisebenza ngosuku okumenyezelwa ngalo ukuthi izinto zokuthutha ezithwala impahla zingena ezweni liyosebenza, futhi izinga lokushintshisana elisebenza usuku lapho isimemezelo sesiqediwe sizosebenza;
Ezimpahleni ezingenisiwe ezihambayo, izinga lentela nezinga lokushintshisana elisetshenziswa ngosuku lapho amasiko endaweni eqokiwe eqeda khona isimemezelo kuzosebenza. Uma izimpahla zimenyezelwa kusengaphambili ngemvume ye-custos ngaphambi kokungena ezweni, izinga lentela lisetshenziswa ngosuku lapho izinto zokuthutha ezithwala izimpahla zimemezela ukungena ezweni kanye nezinga lokushintshisana elisetshenziswa ngosuku lapho isimemezelo sikhishwa khona. kuqediwe kuzosebenza; uma izimpahla zimenyezelwa kusengaphambili ngemva kokungena ezweni kodwa ngaphambi kokufika endaweni eqokiwe, izinga lentela elisetshenziswa ngosuku lapho izinto zokuthutha ezithwele impahla zifika endaweni eqokiwe kanye nezinga lokushintshisana elisetshenziswa ngosuku lapho isimemezelo usuphothuliwe uzosebenza.
Kwengezwe ifomula entsha yokubala inani lentela lentela ngenani lentela elihlanganisiwe, futhi yengeza ifomula yokubala intela yenani elingeziwe kanye nentela yokusetshenziswa esigabeni sokungenisa.
Izinkokhelo zizobalwa ngenani lesikhangiso, isisekelo esiqondile noma esiyinhlanganisela ngokuhambisana nezinhlinzeko zoMthetho Wentela. Izintela eziqoqwa amasiko esigabeni sokungenisa ezweni zizobalwa ngokuhambisana nezinhlobo zentela ezisebenzayo, izinto zentela, amanani entela kanye namafomula okubala ashiwo emithethweni efanele nemithethonqubo yokuphatha. Ngaphandle uma kuhlinzekwe ngenye indlela, inani elikhokhiswa intela lentela kanye nezintela eziqoqwe amasiko esigabeni sokungenisa ezweni lizobalwa ngokuhambisana nefomula yokubala elandelayo:
Inani elikhokhiswa intela lentela ekhokhiswa ngesisekelo se-ad valorem = inani lentela × inani lentela;
Inani lentela ekhokhelwa intela ekhokhwa ngokwevolumu = inani lempahla × inani lentengo elimisiwe;
Inani elikhokhiswa intela lentela ehlanganisiwe = inani lentela × inani lentela + inani lempahla × inani lentela;
Inani lentela yokusetshenziswa kwamanye amazwe ekhokhwayo ngesisekelo senani = [(intengo ekhokhiswa intela + inani lentela)/(1-isilinganiso esilinganiselwe sentela yokusetshenziswa oku-1)] × isilinganiso sokulinganiswa kwentela yokusetshenziswa;
Inani lentela yokusetshenziswa kwamanye amazwe ekhokhwa ngevolumu = inani lempahla × izinga lentela yokusetshenziswa okungaguquki;
Inani elikhokhiswa intela lentela yokusetshenziswa kwamanye amazwe eyinhlanganisela = [(intengo ekhokhiswayo + inani lentela + inani lezimpahla × isilinganiso sentela yokusetshenziswa okungashintshi) / (1 - isilinganiso sentela yokusetshenziswa okulinganiselwe)] × isilinganiso sentela yokusetshenziswa okulinganiselwe + ubuningi bezimpahla × ukusetshenziswa okungaguquki isilinganiso sentela;
I-VAT ekhokhwa esigabeni sokungenisa = (inani elikhokhiswa intela + intela + intela yokusetshenziswa ezingeni lokungenisa) × izinga le-VAT.
Ukwengeza izimo ezintsha zokubuyiswa kwentela kanye nesiqinisekiso sentela
Izimo ezilandelayo zengezwa ezimweni ezisebenzayo zokubuyiselwa kwentela:
Izimpahla ezingenisiwe ezikhokhelwe imisebenzi yazo zizophinde zithekeliswe esimweni sazo sangempela phakathi nonyaka owodwa ngenxa yekhwalithi noma izizathu zokucaciswa noma i-force majeure;
Izimpahla ezithunyelwa ngaphandle okukhokhiwe izintela zazo zokuthekelisa ziphinde zingeniswe ezweni esimweni sazo sangempela phakathi nonyaka owodwa ngenxa yekhwalithi noma izizathu ezibekiwe noma i-force majeure, futhi izintela zasekhaya ezifanele ezibuyiselwe ngenxa yokuthunyelwa kwamanye amazwe sezikhokhiwe kabusha;
Izimpahla ezithunyelwa ngaphandle ezikhokhiwe izintela zazo zokuthumela ngaphandle kodwa ezingathunyelwanga ukuze zithunyelwe kwamanye amazwe ngenxa yezizathu ezithile ziyamenyezelwa ukuze zigunyazwe intela.
Izimo ezilandelayo zengezwa ezimweni ezisebenzayo zesiqinisekiso sentela:
Impahla ingaphansi kwezinyathelo zesikhashana zokunqanda ukulahlwa noma izinyathelo zesikhashana zokuphikisa;
Ukusetshenziswa kwentela yokuziphindiselela, izilinganiso zentela ehambisanayo, njll. akukakanqunywa;
Phatha ibhizinisi elihlanganisiwe lentela.
Umthombo: Ukuphathwa Okujwayelekile KweCustoms of China