Nā pilikia maʻamau i ka hoʻopaʻa inoa ʻauhau o nā hui Kina

A.

Na ka State Taxation Administration (STA) ke kuleana no ka hoʻokumu ʻana a me ka hoʻokō ʻana i ka ʻōnaehana ʻauhau ma ka People's Republic of Kina. Eia naʻe, mālama ʻia ka lawelawe ʻana a me ka ʻohi ʻana i nā ʻauhau ma ka ʻāina e nā keʻena ʻauhau kūloko.

ʻOkoʻa nā ʻauhau ma kekahi mau wahi a pili i nā ʻoihana kikoʻī, e like me Free Trade Zones (FTZs). No ka laʻana, ʻo ka Shanghai FTZ e kālele ana i ke kālepa honua a me ke kālā me ka uku ʻauhau 9% a me 15%. Ke nānā aku nei ka Tianjin FTZ i ka noiʻi a me ka hoʻomohala ʻana, ka hoʻolālā ʻana a me ka loiloi mokulele. Loaʻa i kēia wahi ka helu ma waena o 9% a me 15%.

Inā hoʻokele ʻoe i kahi ʻoihana paʻa i nā ʻāina ʻē (WFOE), ʻo ia hoʻi ke holo nei ʻoe i kahi ʻoihana ma ka ʻāina me ka ʻole o kāu hoa pili kūloko, eia nā ʻauhau e pili ana:

1. Nā ʻauhau pili i ka loaʻa a me ka loaʻa kālā:

● Ka CIT - ka ʻauhau ma ka loaʻa kālā o kāu ʻoihana.

● Kāohi ʻauhau - nā ʻauhau e pili ana i ka loaʻa kālā o nā ʻoihana haole e hana ana ma Kina.

2. ʻO nā ʻauhau e pili ana i ke kūʻai aku a me ka huli ʻana:

● ʻauhau hoʻohui waiwai - He ʻauhau hoʻohana.

● ʻauhau hoʻohana - ʻauhau pili i kāu mau kūʻai.

● ʻauhau peʻa - He ʻauhau no ka hōʻoia ʻana i nā palapala kānāwai.

● ʻauhau waiwai - He ʻauhau e pili ana i ka waiwai a kāu ʻoihana - ʻike ʻia hoʻi ʻo ka ʻauhau waiwai.

● ʻauhau pāʻoihana - He ʻauhau e pili ana i nā ʻoihana lawelawe, ka hoʻoili ʻana i nā waiwai ʻike ʻole a me ke kūʻai ʻana i ka waiwai.

Hāʻawi ka ʻōnaehana ʻauhau Kina i nā pōmaikaʻi no nā ʻoihana ʻē aʻe, me ka hoʻemi ʻana i nā lilo e like me R&D, hoʻomaʻamaʻa, a me nā haʻawina, nā ʻauhau ʻauhau e like me ka hoʻemi ʻana a me ka hoʻokuʻu ʻia, nā ʻaelike pale ʻauhau pālua me nā ʻāina ʻoi aku ma mua o 100, a me kahi ʻano ʻauhau ʻike. Hiki i kēia mau pōmaikaʻi ke hoʻoikaika i ka mālama kālā a me ka hoʻokūkū o nā ʻoihana haole ma ka mākeke Kina.

A.

A.

ʻO ka auhau ʻauhau hui ma Kina he 25%.

A.

ʻAe. Ua pili ka uku auhau hui i na hui a pau.

A.

ʻO nā ʻoihana āpau, me nā hui e loaʻa kālā ma Kina, ke kuleana no kēia ʻauhau. Hoʻokaʻawale ke Kānāwai CIT i nā ʻoihana i nā ʻoihana kamaʻāina a me nā ʻoihana noho ʻole, kēlā me kēia me nā kuleana ʻauhau kikoʻī.

ʻoihana kamaʻāina

ʻO kahi ʻoihana kamaʻāina e pili ana i kahi hui Kina a i ʻole ʻoihana ʻē aʻe i hoʻohui ʻia ma ke kānāwai ma Kina me nā hana ʻoihana e lawelawe ʻia mai ka ʻāina. Hoʻopili ʻia kēia me nā ʻoihana kūʻai holoʻokoʻa o nā ʻāina ʻē (WFOE), nā hui hui (JVs), a i ʻole nā ​​ʻoihana kalepa i hoʻokomo ʻia e nā haole (FICE).

I kēia hihia, pono nā ʻoihana e uku i ka ʻauhau ʻoihana ma ka loaʻa kālā o ka honua i loaʻa, inā mai loko a i waho paha o Kina.

ʻoihana kamaʻāina ʻole

Manaʻo ʻia kāu ʻoihana he ʻoihana kamaʻāina ʻole inā hoʻokumu ʻia ma muli o nā hoʻoponopono haole a ʻaʻole mālama ʻia mai loko mai o Kina. Hōʻike kēia ua hoʻopaʻa inoa ʻia kāu ʻoihana a lawelawe ʻia ma waho o Kina. I kēia hihia, pono ʻoe e uku i ka ʻauhau no ke kālā āu i loaʻa ai ma Kina.

A.

ʻO ka uku ʻauhau no nā ʻoihana ma Kina he 25%.

Pili kēia uku i nā ʻoihana kamaʻāina a me nā ʻoihana ʻole e hana ana i nā ʻoihana e loaʻa kālā ma Kina.

Eia nō naʻe, ma ke ʻano he SME, hiki iā ʻoe ke pōmaikaʻi mai nā kumukūʻai haʻahaʻa e pili ana i nā kumu e like me kāu ʻano hui, nui, ʻāpana, a i ʻole kahi.

No ka loaʻa kālā mai Kina i pili ʻole i kāu mau hoʻokumu ʻana ma ka ʻāina, a i ʻole he hui noho ʻole ʻoe me ka ʻole o nā hoʻokumu ʻana ma laila, ua hoʻohana ʻia kahi hōʻemi pōkole i 20%.

Hiki i nā ʻoihana liʻiliʻi a haʻahaʻa ke loaʻa i ka helu CIT hōʻemi o 20%, ʻoiai ʻo nā ʻoihana ʻenehana kiʻekiʻe a i ʻole nā ​​​​mea i hoʻopaʻa inoa ʻia ma nā wahi kūikawā e like me nā ʻoihana paipai ʻia ma Hainan hiki ke hauʻoli i ka 15%.
Eia kekahi, inā he ʻoihana kūpono ʻoe i nā ʻoihana koʻikoʻi i loko o nā wahi FTZ, e like me ka Lingang New Area o ka Shanghai Pilot FTZ, hiki iā ʻoe ke pōmaikaʻi mai ka hoʻemi ʻana o 15% no ʻelima mau makahiki mai ka lā i hoʻokumu ʻia ai kāu ʻoihana. Eia ka papa inoa o nā ʻoihana nui a me FTZ:

Nā ʻoihana nui:

● Nā kaapuni hoʻohui

● Naʻauao hana

● Biomedicine

● ikehu hou

● Nā mea hou

● hana kiʻekiʻe kiʻekiʻe

● ikehu maʻemaʻe

● ʻOihana kiʻekiʻe

● Nā lawelawe kālā

● mākaʻikaʻi

● Loko

● Mahiai hou

Wahi FTZ:

● Wahi Kālepa Kūʻokoʻa o Shanghai

● Wahi Kālepa Kūʻokoʻa ʻo Guangdong

● Māhele Kūʻai Kūʻokoʻa ʻo Tianjin

● Wahi Kūʻai Kūʻokoʻa ʻo Fujian

● ʻO Chongqing Special Economic Zone

● Wahi Kālepa Kūʻokoʻa ʻo Sichuan

● Wahi Kūikawā Kūikawā ʻo Shaanxi

● Henan Free Trade Zone

● Zhejiang Kūʻai Kūʻai Kūʻai

● Wahi Kalepa Kūʻokoʻa ʻo Hubei

● Liaoning Special Economic Zone

● Awa Kālepa Kūʻokoʻa ʻo Hainan

● ʻĀpana Kūʻai Kūʻokoʻa ʻo Jiangsu

● Wahi Kālepa Kūʻokoʻa ʻo Shandong

● Wahi Kalepa Kūʻokoʻa ʻo Hebei

● Wahi Kālepa Kūʻokoʻa Heilongjiang

● Wahi Kālepa Kūʻokoʻa ʻo Guangxi

● ʻAina Kūʻai Kūʻokoʻa ʻo Yunnan

● Wahi Kālepa Kūʻokoʻa ʻo Beijing

● Wahi Kalepa Kūʻokoʻa ʻo Anhui

● Wahi Kālepa Kūʻokoʻa o Hunan

Hiki i kēia mau kumukūʻai maikaʻi ke kōkua i ka hōʻemi ʻana i kāu kaumaha ʻauhau a hoʻonui i ka loli kālā.

A.

Hoʻoholo ʻia ka loaʻa ʻauhau me ka hoʻohana ʻana i ke kumu accrual, kahi e loaʻa ai nā loaʻa kālā, a hoʻopaʻa ʻia nā kumukūʻai i ka wā e loaʻa ai. ʻElua ala o ka helu ʻana i ka loaʻa ʻauhau: pololei a pololei ʻole.

ʻano pololei

ʻO ke ala pololei ka mea maʻamau. Penei ke kumu:

Loaʻa ʻauhau = Loaʻa kālā nui - Loaʻa ʻauhau ʻole - Loaʻa ʻauhau ʻole - Hoʻemi - Nā ʻauhau hiki ke lawe ʻia mai ka makahiki ʻauhau mua.

E hoʻokaʻawale i kekahi manawa e hele i kēlā me kēia me ka kikoʻī.

Loaʻa kālā

● ʻO ka loaʻa kālā nui e pili ana i ka loaʻa kālā i loaʻa ma ke kālā a me ke kālā ʻole, e like me:

● Loaʻa mai ke kūʻai aku ʻana i nā waiwai a/a i ʻole nā ​​lawelawe i hāʻawi ʻia

● Loaʻa mai nā hoʻoili waiwai

● Loaʻa ka loaʻa kālā mai nā hoʻopukapuka kaulike e like me nā māhele a me nā bonus

● Loaʻa kālā hoʻolimalima

● Loaʻa mai ka ukupanee a me nā aliʻi

● makana a me nā haʻawina

Loaʻa ʻauhau ʻole a me nā hoʻokuʻu ʻauhau

ʻO ka loaʻa kālā ʻauhau ʻole a me ka hoʻokuʻu ʻia nā mea loaʻa i hoʻokuʻu ʻia mai ka ʻauhau, me:

● Hoʻokaʻawale kālā

● Na koina hooponopono

● Nā kālā aupuni e like me nā haʻawina

● ʻAʻole ʻauhau ʻia nā loaʻa kālā ʻē aʻe, e like me ka hoʻoholo ʻana e ke aupuni

I kēia manawa, loaʻa ka loaʻa kālā ʻauhau i nā mea e like me:

● Loaʻa mai ka ukupanee ma nā bona aupuni

● Loaʻa mai nā māhele

● Loaʻa nā loaʻa ʻē aʻe ma nā hoʻopukapuka like ʻana ma waena o nā hui kūloko kūpono a i ʻole e nā hui ʻē aʻe ma Kina

● Loaʻa i nā hui waiwai ʻole

Nā mea unuhi

ʻAe ke kānāwai ʻauhau i nā unuhi ʻana mai kāu loaʻa ʻauhau ma muli o kāu mau lilo ʻoihana ma kēia mau mea.

● Hāʻawi manawaleʻa

● Hoʻolilo kūpono i pili i ka loaʻa kālā

● Hoʻemi kūpono o ka waiwai maoli

● Hoʻemi mālie i nā waiwai intangible

● Hoemi i na lilo i uku mua ia

● Koina waihona

● Hoʻololi i ka waiwai waiwai o ka waiwai

● Hoʻemi hou e like me ke kānāwai ʻauhau

Aia nā pāpale no nā koina hiki ke unuhi ʻia, me:

● Ka pono o ka limahana - a hiki i ka 14% o ka huina o ka uku a me ka uku.

● Nā kālā uniona limahana - a hiki i ka 2% o ka nui o nā uku a me nā uku o nā limahana.

● Hoʻonaʻauao limahana - a hiki i ka 8% o ka nui o nā uku a me nā uku. Hiki ke lawe ʻia i mua o nā lilo ʻauhau ma kēia ʻāpana i nā waihona ʻauhau e hiki mai ana. Eia kekahi, inā ʻoe i loko o ka lako polokalamu a me nā ʻoihana kaapuni i hoʻohui ʻia, pili ka unuhi ʻana 100%.

● Hoʻolaha a me ka hoʻolaha - a hiki i ka 15% o ka loaʻa kālā kūʻai o kēia makahiki. A hiki i ka lā 31 Dekemaba 2025, ʻo nā ʻoihana e hana ana a kūʻai aku paha i nā mea hoʻonaninani, nā lāʻau lapaʻau a me ka hana ʻana i nā mea inu ʻole e loaʻa i ka nui o ka deductible o 30%. Hiki ke lawe ʻia i mua i nā waihona ʻauhau e hiki mai ana.

● ʻO nā kumukūʻai hoʻolauleʻa pāʻoihana e pili ana i ka hana ʻana a i ʻole nā ​​hana ʻoihana - a hiki i ka 60% o nā lilo maoli āu i loaʻa ai, a hiki i ka 0.5% o kāu loaʻa kālā kūʻai no kēia makahiki, ʻo ia ka mea haʻahaʻa.

ʻO ke ʻano hana ʻole

ʻAʻole maʻamau ka hoʻohana ʻana i ke ʻano indirect, akā hiki ke hoʻohana ʻia inā nele kāu ʻoihana i kahi moʻolelo maopopo o kāna loaʻa a me nā lilo. Penei ke kumu:

Loaʻa ʻauhau = Loaʻa nui e like me ka mea i hōʻike ʻia ma ka puke moʻohelu kālā ± Hoʻololi no ke kumu ʻauhau ± Loaʻa/loaʻa e hoʻoponopono ai i nā poho i loaʻa i ka makahiki i hala.

E ʻoluʻolu e hoʻokaʻaʻike mai iā mākou no ka lawelawe kūpono.

A.

He ʻokoʻa ke kaʻina hana o ke kālā ʻana i kahi hui Kina, a ʻekolu wale nō ala kānāwai e loaʻa ai ke kālā i kahi hui Kina. Pono e loaʻa nā faila kānāwai a me nā ʻae hoʻoponopono i ke kaʻina hana. ʻO kēia mau ala kānāwai ʻekolu:

1. Kapena Kakau

2. Aie hiki ke aeia

3. Nā kālā i hana ʻia mai loko mai o nā hana ʻoihana

A.

Ua wehewehe ʻia ke kapikala i hoʻopaʻa ʻia a hoʻopaʻa ʻia i nā palapala laikini ʻoihana. Ua koi ʻia e nā luna aupuni Kina no ka waiho ʻana i kahi hui hou. Pono e hāʻawi ʻia kekahi kālā (ma ka ʻōlelo maʻamau, 15% o ka huina kālā a ʻaʻole i emi iho ma mua o RMB 30,000) o ke kapikala i hoʻopaʻa ʻia i loko o kekahi manawa ma hope o ka hoʻopuka ʻia ʻana o ka laikini ʻoihana. Ma waho aʻe, pono ia e hele i ke kaʻina hana o ka hōʻoia ma mua o ka helu ʻia ʻana me ka hoʻopaʻa ʻana i ka hoʻopukapuka kālā ʻoihana.

A.

ʻO ke kālā a me ka waiwai a me ka hoʻoili kālā ʻole e like me nā waiwai paʻakikī, nā ʻenehana, nā lako.

A.

ʻAe. Eia naʻe, ʻaʻohe mea e hoʻonui a hoʻemi paha i ke kapikala i hoʻopaʻa ʻia, pono e loaʻa kekahi mau ʻae mai nā mana o Kina, a he mau pule paha a i ʻole mahina paha e hoʻopau ai i nā hana aupuni āpau.

A.

Hoʻoholo ʻia ka ʻaiʻē ʻae ʻia a hoʻopaʻa ʻia e nā lula hoʻopukapuka Kina e pili ana i ka nui o ka ʻoihana, me ka nānā ʻole i ke ʻano ʻoihana a i ʻole wahi a e pili ana i nā ʻano hōʻaiʻē āpau, me nā hōʻaiʻē intercompany, nā hōʻaiʻē panakō, nā ʻaiʻē subordinated, makemake ʻia (non-convertible). ) waihona, etc.

A.

No ka mea, ʻo ka ʻaiʻē kūloko e hoʻokumu i kahi pale pale pale kūlohelohe e kūʻē i ka FOREX (mākeke kūʻai haole) -driven revaluations hiki ke hoʻopili i ka loaʻa kālā i hoʻohui ʻia. Inā kaulike ʻoe i kāu mau hōʻaiʻē me ke kaulike i ka pae kiʻekiʻe hiki, e hōʻemi ʻoe i ka hopena loiloi FOREX i kāu loaʻa.

A.

ʻEkolu kumu nui o nā hōʻaiʻē: nā panakō kūloko o Kina, nā panakō haole i laikini ʻia e hoʻopuka i nā hōʻaiʻē kalepa ma Kina a me nā hōʻaiʻē intercompany kūhelu e hōʻaiʻē ʻia mai ka hui makua.

A.

Hiki ke hoʻokomo i nā hale, nā mea hana, nā hōʻaiʻē kālā a me nā waihona i nā ʻano haʻawina like ʻole. ʻO ke ala maʻamau i ka hoʻokō ʻana i ka ʻūhā koʻikoʻi kūpono ma o ka hōʻoiaʻiʻo makua o kekahi ʻano e ʻae ʻia e ka mea hāʻawi. ʻO nā laʻana o nā palapala hōʻoia makua, ʻaʻole i kaupalena ʻia i:

1. Nā leka hōʻaiʻē mai ka hui makua haole e kākoʻo i kahi hōʻaiʻē pololei e kahi panakō Kina.

2. E waiho i loko o kahi lālā panakō Hong Kong o kahi panakō haole i laikini ʻia e hoʻopuka i nā hōʻaiʻē kālepa ma Kina.

3. Palapala hoʻohiki makua i kahi panakō haole i laikini ʻia e hoʻopuka i nā hōʻaiʻē kālepa ma Kina. Hiki kēia akā ʻaʻole maʻamau a ua kaupalena ʻia i ka hihia kahi i loaʻa ai ka pilina lōʻihi o ka panakō kālepa haole me ka hui makua haole.