Nkhani Zodziwika Pakulembetsa Misonkho kwa Makampani aku China

A.

State Taxation Administration (STA) ndi amene ali ndi udindo wopanga ndi kukhazikitsa ndondomeko ya msonkho ku People's Republic of China. Komabe, kasamalidwe ndi kutolera misonkho kumachitika m'dera lanu ndi mabungwe amisonkho.

Misonkho imasiyanasiyana m'malo ena ndipo imagwira ntchito kumakampani enaake, monga Free Trade Zones (FTZs). Mwachitsanzo, Shanghai FTZ imayang'ana kwambiri zamalonda ndi zachuma padziko lonse lapansi ndi msonkho wa 9% ndi 15%. Tianjin FTZ imayang'ana kwambiri kafukufuku ndi chitukuko, mapangidwe ndi kayendetsedwe ka ndege. Derali lilinso ndi mlingo pakati pa 9% ndi 15%.

Ngati mukuyendetsa bizinesi yakunja konse (WFOE), kutanthauza kuti mukuchita bizinesi mdziko muno popanda ogwirizana nawo, nayi misonkho yomwe ingagwire ntchito:

1. Misonkho yokhudzana ndi ndalama ndi phindu:

● CIT - msonkho wa ndalama zabizinesi yanu.

● Withholding Tax - misonkho yomwe imakhudza phindu la mabizinesi akunja omwe akugwira ntchito ku China.

2. Misonkho yokhudzana ndi malonda ndi zotulukapo:

● Msonkho wowonjezera mtengo - Msonkho wotengera zomwe wagula.

● Misonkho yogwiritsa ntchito - Msonkho womwe umakhudza zomwe mwagula.

● Msonkho wa sitampu - Msonkho wa zikalata zamalamulo zotsimikizira.

● Misonkho ya malo ndi nyumba - Msonkho umene umagwiritsidwa ntchito pa malo omwe bizinesi yanu ili nawo - wotchedwanso msonkho wa malo.

● Misonkho ya bizinezi - Msonkho umene umagwiritsidwa ntchito popereka chithandizo, kusamutsa katundu wosaoneka ndi kugulitsa malo.

Dongosolo lamisonkho laku China limapereka zabwino kwa mabizinesi akunja, kuphatikiza kuchotsedwa pamtengo ngati R&D, maphunziro, ndi zopereka, zolimbikitsa zamisonkho monga kuchepetsedwa kwa mitengo ndi kusakhululukidwa, mapangano oletsa misonkho iwiri ndi mayiko opitilira 100, komanso dongosolo lamisonkho lowonekera. Zopindulitsa izi zitha kulimbikitsa kupulumutsa ndalama komanso kupikisana kwamakampani akunja pamsika waku China.

A.

A.

Misonkho yamakampani ku China ndi 25%.

A.

Inde. Msonkho wamakampani umagwira ntchito kumakampani onse.

A.

Mabizinesi onse, kuphatikiza mabungwe omwe amapeza ndalama ku China, ali ndi udindo pamisonkho iyi. Lamulo la CIT limayika mabizinesi kukhala mabizinesi okhalamo komanso osakhalamo, aliyense ali ndi misonkho yapadera.

Bizinesi yokhazikika

Bizinesi yokhazikika imatanthawuza kampani yaku China kapena yakunja yomwe imalowetsedwa mwalamulo ku China ndi mabizinesi omwe amayendetsedwa kuchokera mdzikolo. Izi zikuphatikiza mabizinesi akunja konse (WFOE), mabizinesi olowa nawo limodzi (JVs), kapena mabizinesi omwe ali ndi ndalama zakunja (FICE).

Pamenepa, mabizinesi amayenera kulipira msonkho wamakampani pazomwe amapeza padziko lonse lapansi, kaya zikuchokera mkati kapena kunja kwa China.

Makampani omwe si okhalamo

Bizinesi yanu imatengedwa ngati bizinesi yosakhalamo ngati idakhazikitsidwa motengera malamulo akunja ndipo siyikuyendetsedwa ku China. Izi zikutanthauza kuti bizinesi yanu idalembetsedwa ndipo imagwira ntchito kunja kwa China. Pankhaniyi, muyenera kulipira msonkho wa ndalama zomwe mudapeza ku China.

A.

Misonkho yamakampani ku China ndi 25%.

Izi zikugwiranso ntchito kwa makampani okhalamo komanso osakhalamo omwe akugwira ntchito zopanga ndalama ku China.

Komabe, monga ma SME, mutha kupindula ndi mitengo yotsika kutengera zinthu monga mtundu wa bungwe lanu, kukula, gawo, kapena malo.

Pandalama zochokera ku China zosagwirizana ndi zomwe mwakhazikitsa mdziko muno, kapena ngati ndinu kampani yomwe simukukhalamo popanda malo omwe ali kumeneko, kuchepetsedwa kwakanthawi mpaka 20% kumayikidwa.

Mabizinesi ang'onoang'ono komanso otsika mtengo amalandila kuchepetsedwa kwa CIT ndi 20%, pomwe mabizinesi apamwamba kapena omwe adalembetsa m'malo apadera monga mafakitale olimbikitsidwa ku Hainan amatha kusangalala ndi 15%.
Komanso, ngati ndinu bizinesi yoyenerera m'mafakitale akuluakulu mkati mwa madera a FTZ, monga Lingang New Area ya Shanghai Pilot FTZ, mutha kupindula ndi kuchepetsedwa kwa 15% kwa zaka zisanu kuyambira tsiku lanu lokhazikitsa bizinesi. Nawa mndandanda wamafakitale ofunikira ndi FTZ:

Makampani ofunikira:

● Magawo ophatikizika

● Luntha lochita kupanga

● Biomedicine

● Mphamvu zatsopano

● Zida zatsopano

● Kupanga zida zapamwamba

● Mphamvu zoyera

● Zopanga zapamwamba

● Ntchito zachuma

● Tourism

● Kayendedwe

● Ulimi wamakono

FTZ Zone:

● Shanghai Free Trade Zone

● Guangdong Free Trade Zone

● Tianjin Free Trade Zone

● Fujian Free Trade Zone

● Chongqing Special Economic Zone

● Sichuan Free Trade Zone

● Shaanxi Special Economic Zone

● Henan Free Trade Zone

● Zhejiang Free Trade Zone

● Hubei Free Trade Zone

● Liaoning Special Economic Zone

● Hainan Free Trade Port

● Jiangsu Free Trade Zone

● Shandong Free Trade Zone

● Hebei Free Trade Zone

● Heilongjiang Free Trade Zone

● Guangxi Free Trade Zone

● Yunnan Free Trade Zone

● Beijing Free Trade Zone

● Anhui Free Trade Zone

● Hunan Free Trade Zone

Mitengo yabwinoyi ingakuthandizeni kuchepetsa misonkho yanu ndikuwongolera kusinthasintha kwachuma.

A.

Ndalama zokhoma msonkho zimatsimikiziridwa pogwiritsa ntchito accrual basis, pomwe zopeza zimapezedwa, ndipo ndalama zimalowetsedwa zikapezeka. Pali njira ziwiri zowerengera ndalama zokhoma msonkho: zachindunji ndi zosalunjika.

Njira yolunjika

Njira yolunjika ndiyo yofala kwambiri. Fomula yake ndi iyi:

Ndalama zokhoma msonkho = Ndalama zonse - Ndalama zosakhomeredwa msonkho - Ndalama zopanda msonkho - Kuchotsera - Misonkho yomwe ingabweretsedwe kuchokera chaka chatha cha msonkho.

Tiyeni titenge nthawi kuti tidutse chilichonse mwa izi mwatsatanetsatane.

Ndalama zonse

● Ndalama zonse zimatanthawuza ndalama zomwe zimalandiridwa ndi ndalama kapena ndalama, monga:

● Ndalama zogulira katundu ndi/kapena ntchito zoperekedwa

● Ndalama zochokera ku katundu

● Phindu kuchokera kuzinthu zamalonda monga zopindula ndi mabonasi

● Ndalama zobwereka

● Ndalama zochokera ku chiwongola dzanja ndi malipiro

● Mphatso ndi zopereka

Zosakhoma msonkho komanso zokhululuka zamisonkho

Ndalama zosakhomeredwa msonkho komanso zokhululukidwa ndi zinthu zomwe sizilipidwa msonkho, kuphatikiza:

● Kugaŵira ndalama

● Ndalama zoyendetsera ntchito

● Ndalama za boma monga chithandizo

● Ndalama zina zomwe sizikhomedwa msonkho, malinga ndi zimene boma linanena

Pakadali pano, ndalama zosaperekedwa msonkho zimaphatikizapo zinthu monga:

● Ndalama zochokera ku chiwongola dzanja cha boma

● Phindu la phindu

● Kupindula kwina m'mabizinesi ogawana pakati pamakampani oyenerera am'deralo kapena makampani akunja ku China

● Ndalama zamagulu osachita phindu

Deductibles

Lamulo lamisonkho limalola kuchotsedwa ku ndalama zomwe mumapeza potengera ndalama zomwe bizinesi yanu ili nazo pa izi.

● Zopereka zachifundo

● Kuwononga ndalama moyenerera kokhudzana ndi phindu la bizinesi

● Kutsika koyenera kwa katundu wogwirika

● Kuchepa kwapang’onopang’ono kwa zinthu zosaoneka

● Kuchepetsa pang’onopang’ono ndalama zolipiriratu

● Mtengo wa katundu

● Mtengo wamtengo wapatali wa katundu

● Kuchotserako ndalama zowonjezera malinga ndi lamulo la msonkho

Ma caps ali m'malo mwa ndalama zomwe zimachotsedwa, kuphatikiza:

● Zaumoyo wa antchito - mpaka 14% ya malipiro onse ogwira ntchito ndi malipiro.

● Ndalama za mabungwe ogwira ntchito - mpaka 2% ya malipiro onse ogwira ntchito.

● Maphunziro a antchito - mpaka 8% ya malipiro onse ogwira ntchito ndi malipiro. Ndalama zochulukira m'gululi zitha kuperekedwa ku zolemba zamisonkho zamtsogolo. Komanso, ngati muli m'mapulogalamu apulogalamu ndi mafakitale ophatikizika, kuchotsera 100% kumagwiranso ntchito.

● Kutsatsa ndi kulengeza - mpaka 15% ya ndalama zogulitsa za chaka chino. Mpaka pa 31 Disembala 2025, mabizinesi omwe akupanga kapena kugulitsa zodzoladzola, mankhwala ndi kupanga zakumwa zosaledzeretsa adzakhala ndi chiwongola dzanja chowonjezeka cha 30%. Kuchuluka kwina kulikonse kungathenso kupititsidwa ku misonkho yamtsogolo.

● Ndalama zokhuza zosangalatsa zabizinesi zokhudzana ndi kupanga kapena bizinesi - mpaka 60% ya ndalama zenizeni zomwe munawononga, mpaka 0.5% ya ndalama zonse zomwe munapeza pogulitsa chaka chino, kutengera zotsika.

Njira yosalunjika

Njira yosalunjika siigwiritsidwa ntchito nthawi zambiri, koma imatha kugwiritsidwa ntchito ngati bizinesi yanu ilibe mbiri yodziwika bwino ya ndalama zomwe amapeza ndi ndalama zake. Fomula yake ndi iyi:

Ndalama zokhoma msonkho = Phindu lalikulu monga momwe zasonyezedwera m'buku lowerengera ndalama ± Zosintha pazifukwa za msonkho ± Ndalama/mapindu kuti abwezere zotayika zomwe zidachitika chaka chatha.

Chonde khalani omasuka kulumikizana nafe kuti mugwiritse ntchito zofananira.

A.

Njira yopezera ndalama ku kampani yaku China ndi yapadera, ndipo pali njira zitatu zovomerezeka zopezera ndalama ku kampani yaku China. Zolemba zamalamulo ndi zovomerezeka zovomerezeka ziyenera kupezeka panthawiyi. Njira zitatu zalamulo izi ndi:

1. Capital Registered

2. Ngongole Yovomerezeka

3. Ndalama Zopangidwa Ndi Mabizinesi

A.

Likulu lolembetsedwa limafotokozedwa ndikuyikidwa muzolemba zamalayisensi abizinesi. Ndikofunikira mwalamulo ndi akuluakulu aboma la China kuti alembe kampani yatsopano. Kuchuluka kwina (Nthawi zambiri, 15% ya ndalama zonse komanso zosachepera RMB 30,000) za ndalama zolembetsedwa ziyenera kuperekedwa mkati mwa nthawi inayake chiphaso cha bizinesi chikaperekedwa. Kupatula apo, ikuyenera kudutsa njira yotsimikizira isanawerengedwe motsutsana ndi zomwe kampaniyo idalembetsera pazachuma.

A.

Ndalama ndi ndalama zamtengo wapatali komanso zosamutsidwa zopanda ndalama monga zinthu zolimba, matekinoloje, zida.

A.

Inde. Komabe, zilibe kanthu kuti awonjezere kapena kuchepetsa ndalama zolembetsedwa, zilolezo zina ziyenera kuperekedwa kwa akuluakulu aku China, ndipo zingatenge milungu ingapo kapena miyezi ingapo kuti amalize zonse zomwe boma likuchita.

A.

Ngongole yovomerezeka imatsimikiziridwa ndikukhazikitsidwa ndi malamulo aku China oyendetsera ndalama kutengera kukula kwa kampaniyo, mosasamala mtundu wabizinesi kapena malo ndipo ingagwire ntchito pamitundu yonse yangongole, kuphatikiza ngongole zamakampani, ngongole zamabanki, ngongole zocheperako, zokondedwa (zosasinthika. ) stock, etc.

A.

Chifukwa ngongole yakomweko imapanga mpanda wachilengedwe motsutsana ndi FOREX (msika wosinthanitsa wakunja) -kuwunika koyendetsedwa komwe kungakhudze phindu lophatikizana kwambiri. Ngati mumalinganiza ngongole zanu ndi ndalama zomwe mungathe, mumachepetsa kuwunika kwa FOREX pazopeza zanu.

A.

Pali magawo atatu angongole: mabanki aku China, mabanki akunja omwe ali ndi chilolezo chopereka ngongole zamalonda ku China komanso ngongole zobwereketsa zomwe zingakhale ngongole kuchokera kumakampani kholo.

A.

Chikole choyenerera kwanuko chingaphatikizepo nyumba, zida, maakaunti omwe angalandilidwe ndi zowerengera za ziyeneretso zosiyanasiyana. Njira yodziwika kwambiri yokwaniritsira chopinga choyenerera ndi kudzera mu chitsimikizo cha makolo cha mtundu wina wovomerezeka kwa wobwereketsa. Zitsanzo za zitsimikizo za makolo ndi monga, koma sizimangokhala:

1. Makalata a Ngongole ochokera kukampani yamakolo akunja kuti abweze ngongole mwachindunji ndi banki yaku China.

2. Kusungitsa ku nthambi ya banki ya Hong Kong ku banki yakunja yomwe ili ndi chilolezo chopereka ngongole zamalonda ku China.

3. Kalata yotsimikizira makolo ku banki yakunja yomwe ili ndi chilolezo chopereka ngongole zamalonda ku China. Izi ndizotheka koma sizodziwika ndipo nthawi zambiri zimangokhala pomwe banki yazamalonda yakunja inali ndi ubale wautali ndi kampani yakunja.