Guhindura aderesi ya sosiyete

A.

Ibigo byose byanditswe mubushinwa bigomba gutanga aderesi ifatika mubushinwa bwujuje ibyangombwa byo kwiyandikisha. Niba ubucuruzi bukeneye guhindura aderesi yanditswe, hari umubare wibisabwa byihariye bigomba kuba byujujwe kugirango habeho impinduka nziza. Aderesi yubucuruzi yisosiyete iri mubice byingenzi byanditse (hamwe nubucuruzi bwayo, imari shingiro yanditswe hamwe nizina ryisosiyete), bityo rero impinduka zose kuri aya makuru ninzira igoye ugereranije nisosiyete nshya yanditswe. Byongeye kandi, hari imbogamizi zijyanye na aderesi yumubiri yujuje ubushinwa mu Bushinwa, kandi kutubahiriza ibyo bisabwa birashobora gutinza cyane gahunda yo gusaba ndetse bikaba byanagira ingaruka kumikorere yisosiyete.

A.

A.

Ibisabwa bisanzwe ugomba kuzirikana mugihe uteganya guhindura aderesi ni:

● Bitandukanye n'Uburayi, Amerika, cyangwa Tayiwani, isosiyete imwe yonyine irashobora kwiyandikisha kuri aderesi iyo ari yo yose mu Bushinwa.

● Aderesi igomba guhuza n'ubwoko bw'ubucuruzi n'intego by'ikigo, ni ukuvuga ko isosiyete ikora ubucuruzi ikenera aderesi yubucuruzi, uruganda rukora ibicuruzwa rukenera aderesi yumusaruro, nibindi. Muri rusange, nyirinzu agomba gutanga kopi yicyemezo cya nyirinzu. y'umutwe, ikubiyemo neza icyiciro cya "gukoresha" cyangwa "intego yo gukoresha."

● Gukoresha umwanya wo gukorana nka aderesi yanditswe, nubwo byemewe buhoro buhoro mu nkiko zimwe na zimwe zubucuruzi, biracyafite imbogamizi kandi bishobora kuviramo kwangwa gitunguranye mugihe cyo gusaba.

● Igihe ntarengwa cyamezi 12 yubukode kirakenewe mugihe utanze impinduka nshya yo gusaba aderesi.

Ibi bisabwa birashobora kwemezwa no gusura kurubuga rwa aderesi ya sosiyete. Mbere yo gufata ingamba zo gusaba icyemezo cyimuka, ni ngombwa kwemeza ko aderesi nshya igenewe iyandikisha yujuje byuzuye ibisabwa n’ubuyobozi bw’ibanze.

Inyandiko zijyanye no guhindura aderesi:

Niba isosiyete yimukiye mu karere, ikeneye gusa kubona icyemezo cyimuka mubuyobozi bwinganda nubucuruzi, hanyuma irashobora gusaba uruhushya rwubucuruzi ruvugururwa mukarere gashya. Ariko, niba ushaka gusaba mu ntara n'uturere, ugomba gutanga izindi nyandiko ziva mubiro bishinzwe inganda nubucuruzi bishaje kugirango wemeze ko ihinduka ryambere rya aderesi ryemewe.

Muri iki kibazo, ingaruka zikomeye zikorwa ubucuruzi buhura nazo mugihe uhinduye aderesi ni ukwemeza akarere kambere. Akenshi, ubucuruzi bwifuza kuva mu ntara bukorerwa iperereza ryinshi ryimisoro nandi masuzuma mbere yo kubona icyemezo cyimuka. Ibi bigaragara ko bikorwa kugirango ubucuruzi bwuzuze byuzuye kandi ntibugomba umwenda, ariko kandi bufite ingaruka zo gutinza ihinduka rya aderesi. Muri iki gihe, ubucuruzi bushobora guhitamo kuvanaho isosiyete yambere no kwandikisha isosiyete nshya mu bubasha bushya.

Abashoramari ntibagisabwa gukora igenzura nkigisabwa cyo guhindura aderesi zabo. Ubu hari ubugenzuzi bwimbere hagati y’ibiro by’inganda n’ubucuruzi byaho n’ibiro bishinzwe imisoro mu Bushinwa, kandi abasaba babimenyeshwa gusa iyo basanze bafite imisoro idasanzwe; ibi bigabanya cyane igihe cyo gusaba kubashoramari babanyamahanga.

Nyamara, abashoramari bafite inshingano zidasanzwe zumusoro cyangwa ibihano barashobora kubona ibyifuzo byabo kugirango bahindure aderesi yubucuruzi yatinze. Muri iki gihe, abashoramari barashobora guhitamo gufunga ubucuruzi mukarere kamwe no gufungura ubucuruzi bushya mubindi. Muri iki gihe, amasezerano yubucuruzi yose asanzwe agomba kwimurwa avuye mubucuruzi bwambere, kandi umwenda ujyanye nubucuruzi bwambere uracyariho kandi ugomba kwishyurwa.

Umwanzuro

Nubwo inzira igenda yoroha, guhindura aderesi yawe yanditswe mubushinwa birashobora kugorana. Birasabwa ko niba ushaka kwemeza impinduka, ugomba gusinya no kwemeza ibyangombwa mbere cyangwa guha ikigo inararibonye gishobora kumva neza itandukaniro ryaho nibibazo bishobora kuvuka.

Nanone kubera kutamenya neza uburyo bwo guhindura ibintu, mu mijyi yo mu cyiciro cya mbere cy’Ubushinwa nka Shanghai, Shenzhen, n’ahandi, amasosiyete menshi agenda ahitamo gukoresha aderesi yanditswe nka sosiyete y’ubunyamabanga no gutandukanya aderesi yanditse n’ibiro nyirizina. . Ibiro birashobora gukenera kwimurwa kubera ibintu nkibibanza, ibinyabiziga, cyangwa amafaranga yubukode, kandi aderesi zabashoramari ntizizakenera guhinduka, wirinda izi nzira ndende kandi zitateganijwe.

A.

Ni iki kiri mu Izina? Guhindura Izina ryisosiyete mubushinwa

SHANGHAI - Gukosora amazina ni inyigisho nkuru ya Confucius ishingiye ku gitekerezo cy'uko gukoresha amazina akwiye y'ibintu - imitwe bwite, ibikoresho by’imihango, amoko y'ibimera, n'ibindi - bifite ingaruka zinyuma zo guteza ubwumvikane mu mibanire y'abantu ndetse n'isi muri rusange .

Mu Bushinwa, akamaro ko gushaka izina ryiza ni ukuri ku masosiyete nko ku bantu ku giti cyabo, nk'uko byagaragajwe no kwemeza izina ari yo ntambwe yambere yo gushinga sosiyete mu Bushinwa. Ariko bigenda bite mugihe izina ryatoranijwe kubucuruzi bwawe, kubwimpamvu imwe cyangwa indi, rikeneye guhinduka?

Uburyo bwo guhindura izina ryisosiyete mubushinwa biragaragara ko bigoye cyane, nubwo byoroshye cyane, kurugero, kuruta guhindura ubucuruzi. Kubera ko izina ryisosiyete ryerekanwa muburyo butandukanye bwinyandiko zemewe (nkuruhushya rwubucuruzi, chop yikigo hamwe nicyemezo cyo kwandikisha imisoro), impinduka zose kuri aya makuru zigomba gushyikirizwa buri nzego zibishinzwe. Ni ngombwa ko ibigo byitegura neza buri ntambwe mubikorwa mbere yo gutanga ibyifuzo byambere, kuko igihe ntarengwa cyanyuma gitangwa no kurangiza ibyabanje.

Guhindura izina bigomba gushyikirizwa Ubuyobozi bwa Leta bw’inganda n’ubucuruzi (SAIC) aho isosiyete yari yanditswe mbere, kandi bisaba ibi bikurikira:

Application Inyandiko isaba guhindura amakuru yanditswe na sosiyete, yashyizweho umukono nuhagarariye amategeko;

Icyemezo cyangwa icyemezo ku mpinduka, cyakozwe hakurikijwe amategeko agenga isosiyete.

● Izindi nyandiko nkuko byagenwe na SAIC yaho.

Kimwe na progaramu yambere yo gusaba izina mbere yo kwemezwa, inyandiko yanditse yo guhindura izina ryisosiyete igomba kuba irimo byibuze amazina 3 yatanzwe (harimo n'ayatoranijwe) yubahiriza “Ingamba zo gushyira mubikorwa ubuyobozi bwo kwandikisha amazina yibikorwa” guhera muri kamena , 2004. Niba izina ryambere ryatanzwe rimaze kwandikwa nindi sosiyete, noneho abayobozi bazemeza rimwe murindi zina ryasabwe.

Imiterere rusange yizina ryisosiyete niyi ikurikira:

[Umuyobozi. Igabana] + [Izina ry'ubucuruzi] + [Inganda] + [Ubwoko bw'ishirahamwe]

Urugero rwo kwita izina imiterere ya WFOE:

[Shanghai] * + [Izina ry'ubucuruzi] + [Kugisha inama] + [Co., Ltd]

* Ubundi, igabana ryubuyobozi rishobora gushyirwa mumutwe nyuma yizina ryubucuruzi cyangwa inganda, urugero: XXX Consulting (Shanghai) Co., Ltd. Ibi biremewe kubigo bishora imari mumahanga gusa.

Imiterere yizina ryisosiyete isanzwe kubice byose usibye Izina ryubucuruzi. Ariko, ibisabwa byihariye bigenga umuntu guhitamo iki gice. Kurugero, Izina ryubucuruzi rigomba gukoresha inyuguti zishinwa (birabujijwe gukoresha inyuguti yikilatini / pinyin cyangwa imibare yicyarabu) kandi igomba kuba irimo inyuguti zirenze imwe. Keretse niba byemejwe na SAIC, izina ryisosiyete ntirishobora kuba rikubiyemo kimwe muribi bikurikira: (Ubushinwa), (Ubushinwa), (Igihugu), (Leta), (Mpuzamahanga).

Niba impinduka zemejwe, mugihe cyiminsi 10 abayobozi bazatanga integuza kandi basabe ko sosiyete yahindura uruhushya rwubucuruzi bikurikije. Amafaranga 100 akoreshwa muguhindura amakuru yose yanditse. Mubyigisho, impinduka zose zizina ryisosiyete zigomba gushyikirizwa SAIC yaho mugihe cyiminsi 30 nyuma yicyemezo cyo guhindura. Kunanirwa gutanga impinduka mumakuru yanditswe birashobora kuvamo ihazabu iri hagati y10.000 na 100.000.

A.

Haba binyuze mubwiyongere busanzwe cyangwa hagati yubuzima bwo hagati, rimwe na rimwe biba ngombwa gushinga amashami mubintu bishya. Mu Bushinwa, ibikorwa by’isosiyete bisobanurwa n’ubucuruzi bwacyo, interuro imwe isobanura inganda (inganda) yemerewe gukoreramo. Kubera iyo mpamvu, impinduka iyo ari yo yose ihinduka ku bikorwa by’isosiyete igomba kubanzirizwa n’impinduka zanditswe mu bucuruzi.

Kubworoshye, muriki kiganiro turakeka ko uruganda rwashowe mumahanga (FIE) ruvugwa ari uruganda rwose rufite abanyamahanga (WFOE). WFOEs ishyirwa mubwoko bumwe muburyo butatu - Serivise, Ubucuruzi, cyangwa Inganda - bitandukanye mubijyanye nubucuruzi bwabo bujuje ibisabwa hamwe nuburyo bwo gushinga ibigo. Mubisanzwe, biroroshye cyane kwandikisha impinduka yubucuruzi murwego rwumuntu WFOE uriho, aho kwaguka kuva muri Service WFOE ukajya WFOE ikora, urugero.

Ku bucuruzi bw’amahanga cyane cyane, ni ngombwa ko ibikorwa by’isosiyete bigaragarira neza mu bucuruzi bwabo, kuko ibyo bifitanye isano na “Cataloge yo kuyobora imishinga ishora imari mu mahanga” (“Catalog”) igenga ishoramari ry’amahanga mu Bushinwa. Urwego rwubucuruzi rucungwa ninzego ebyiri za leta - MOFCOM nubuyobozi bw’inganda n’ubucuruzi bw’ibanze (AIC) bwo kwiyandikisha - kandi bicapirwa ku ruhushya rw’ubucuruzi hamwe n’andi makuru yanditswe nk'izina ryayo, imari shingiro yanditse, n'uhagarariye amategeko. Abashoramari b’abanyamahanga bagomba kugirwa inama ko impinduka zose zijyanye nubucuruzi bwikigo zizagerwaho kumugaragaro binyuze muri AIC inyandiko.

Byongeye kandi, FIE yemerewe gusa gutanga inyemezabuguzi zijyanye nubucuruzi bwabo bwanditse. Niba isosiyete itanga serivisi hanze y’ibikorwa byasobanuwe, noneho ntishobora gutanga inyemezabuguzi za serivisi runaka. Ibi birashobora guteza ibibazo kubakiriya, bashobora gusaba serivisi kwinjizwa mubitabo byabo.

Rimwe na rimwe, amasosiyete arashobora guhabwa ibyumba bimwe byerekana uburyo bateganya ubucuruzi bwabo - kandi bagakoresha ibi kugirango bigaragare ko byemewe / kwangwa, hamwe nibibazo bitandukanye by'imisoro na gasutamo. Kurugero, isosiyete irashobora guhitamo kwishakira isoko nkumuntu utanga serivise muruganda runaka, mugihe mubyukuri ibikorwa byayo byanditswe gusa kubujyanama kandi gutanga serivisi nyirizina bigenerwa umukozi w’umushinwa waho.

Guhimbira umuntu ubucuruzi bwe, ariko, bishobora guteza ingaruka zemewe n'amategeko harimo ihazabu cyangwa kwamburwa uruhushya rwubucuruzi. Icyangombwa, urwego rwubucuruzi rwumushinga runaka rugomba gushyiramo cyangwa kwerekana inganda zikubiye mwizina ryumushinga. Niba isosiyete ikorera mu nganda nyinshi, noneho ikintu cya mbere cyanditswe mubucuruzi bwacyo kizafatwa nkinganda zambere zambere zo kwita izina.

Akenshi, ariko ntabwo buri gihe, guhindura urwego rwubucuruzi bizakenera ishoramari ryinyongera mumasosiyete yanditswe, bishobora kongera igihe cyo gusaba. Byongeye kandi, ukurikije imiterere yimpinduka ziteganijwe guhinduka mubucuruzi, uruganda rushobora gusabwa kwemererwa byongeweho cyangwa guhindura aho bakorera kugirango bakore inganda zihariye. Ubwanyuma, uruganda rugomba kuvugurura Icyemezo cyemewe cyatanzwe na MOFCOM, iki nikintu gitandukanya FIE ninganda zo murugo. Izi ntambwe zigomba kuzuzwa mbere yo gusaba hamwe na AIC kugirango uhindure ibikorwa byubucuruzi, bigenda gutya:

Intambwe ya 1 - Isosiyete igomba gutumiza inama yabanyamigabane ikabona icyemezo cyo guhindura urwego rwubucuruzi, harimo ubugororangingo bwihariye bugomba gukorwa. Ibikurikira, urwego rwubucuruzi nkuko bigaragara mu ngingo z’isosiyete rugomba guhinduka ukurikije icyemezo. Mu minsi 30 uhereye iki cyemezo, isosiyete igomba gusaba kuri AIC yambere yo kwiyandikisha ukoresheje ifishi isaba.

Ibi bizakenera umwimerere na kopi yimpushya zubucuruzi bwisosiyete, kashe yisosiyete hamwe na kashe ihagarariye amategeko, icyemezo cyicyemezo cyabanyamigabane, hamwe ningingo zavuguruwe zishyirahamwe. Niba impinduka zirimo inganda zisaba kwemererwa byongeweho (nkuruhushya rwihariye rwinganda), ibi bigomba gusaba hamwe ninzego zibishinzwe mugihe cyiminsi 30 uhereye igihe icyemezo cya mbere cyo guhindura urwego rwubucuruzi. Nyuma yo kwemezwa na AIC no kwishyura amafaranga ajyanye nayo, isosiyete izahabwa uruhushya rwubucuruzi rwavuguruwe.

Icyitonderwa: Ingano yubucuruzi bwisosiyete yishami ntishobora kurenga iyisosiyete yababyeyi; isosiyete yishami ishaka gukorera mu nganda zisaba kwemererwa igomba kwemererwa gutandukana n’isosiyete ikomokamo, nyuma igashobora gutangwa kugira ngo ishami rihindure urwego rw’ubucuruzi.

Intambwe ya 2 - Kimwe nivugururwa ryose ryuruhushya rwubucuruzi rwisosiyete, hazabaho ubundi buryo butandukanye bwinyandiko zigomba kuvugururwa hitawe kubucuruzi bwavuguruwe, harimo no kwandikisha imisoro yikigo. Kuvugurura iyandikwa ryimisoro biragoye cyane, ariko nintambwe yingenzi mubikorwa rusange, kuko bigira ingaruka kubushobozi bwikigo cyo gutanga fapiaos (bityo bigatuma abakiriya bayo bakuramo umusoro ku nyongeragaciro).

Ubwa mbere, isosiyete igomba gusaba guhindura amakuru yanditse hamwe nubuyobozi bwa mbere bw’imisoro (SAT) yo kwiyandikisha, bitarenze iminsi 30 byemejwe ko bihindura ubucuruzi. Ibi bisaba ibi bikurikira:

1. Icyemezo cya AIC cyaho cyo guhindura amakuru yanditswe na sosiyete hamwe nuburenganzira bwubucuruzi (nkuko byabonetse mu ntambwe ya 1).

2. Icyemezo cyambere cyo kwandikisha imisoro yisosiyete (umwimerere na duplicates);.

3. Ibindi bikoresho bifatika.

Isosiyete izasabwa noneho kuzuza urupapuro rwabisabye kugirango hahindurwe amakuru yanditswe, bizakorwa n’inzego zishinzwe imisoro mu minsi 30 yakiriye. Nibigenda neza, isosiyete izahabwa icyemezo gishya cyimisoro. Ibihano bitandukanye bireba isosiyete idashoboye kwandikisha impinduka zamakuru yanditswe mubuyobozi bw'imisoro.

Ndetse hashingiwe ku buryo bunoze bwatanzwe haruguru, bigomba kumvikana ko guhindura urwego rw'ubucuruzi rw'isosiyete mu Bushinwa atari umurimo woroshye. Urebye igenamigambi ryiza, ariko, rirashobora gukorwa. Ukurikije ubugororangingo bwihariye bugomba gukorwa mubucuruzi bwumuntu, inzira rusange irashobora kumara amezi, ukuyemo igihe gisabwa kugirango isosiyete itegure inyandiko zimbere.

A.

Mu Bushinwa, abanyamigabane mu kigo cy’amahanga cyose (WFOE) ni abatanga umusanzu w’ishoramari kandi bahagarariye ubuyobozi bukuru muri sosiyete. Dukurikije amategeko yisosiyete, imikorere nububasha byabanyamigabane bisobanuwe kuburyo bukurikira:

Guhitamo politiki yimikorere na gahunda yishoramari yikigo.

● Gutora cyangwa gusimbuza abayobozi n'abagenzuzi badahagarariye abakozi n'abakozi, no gufata ibyemezo ku bijyanye n'umushahara w'abayobozi n'abagenzuzi.

Gusuzuma no kwemeza raporo z'inama y'ubutegetsi, raporo z'inama y'ubugenzuzi cyangwa abagenzuzi, hamwe n'ingengo y’imari ya buri mwaka na konti ya sosiyete.

Gusuzuma no kwemeza gahunda yisosiyete yo kugabana inyungu no guhomba.

Kwemeza imyanzuro yerekeye kongera cyangwa kugabanya imari shingiro yisosiyete yanditse, itangwa ryinguzanyo zamasosiyete, hamwe no guhuza, kugabana, gusesa, gusesa cyangwa guhindura isosiyete.

Guhindura ingingo z'isosiyete.

● Indi mirimo nububasha biteganijwe mu ngingo z’isosiyete.

Ariko, kubwimpamvu zitandukanye, rimwe na rimwe biba ngombwa ko sosiyete ihindura imiterere yabanyamigabane. Mubisanzwe, isosiyete ifata icyemezo cyo guhindura amahinduka kumuryango wumunyamigabane mushya ugomba guhabwa imigabane ingana numunyamigabane umwe cyangwa benshi bariho.

Ubundi, birashobora kuba ngombwa kuvugurura imiterere yabanyamigabane nkigisubizo cyo guhererekanya imigabane hagati yabanyamigabane cyangwa gusohoka kwumunyamigabane muri sosiyete.

Nubwo amakuru ku banyamigabane ba sosiyete atashyizwe ku rutonde ku ruhushya rw’ubucuruzi rw’Ubushinwa, akenshi, isosiyete iracyakenera gusaba uruhushya rushya rw’ubucuruzi, bikagora cyane inzira yo gusaba muri rusange.

Intambwe ya 1 - Amasezerano yo kwimura imigabane agomba gusinywa hagati yuwimuye numunyamigabane mushya. Isosiyete igomba gutanga icyemezo cyumusanzu wumunyamigabane mushya (niba bishoboka) no kuvugurura urutonde rwabanyamigabane.

Intambwe ya 2 - Uwimura imigabane cyangwa uwimuwe (umusoreshwa) agomba gushyikiriza inzego zishinzwe imisoro zibishinzwe kandi akabona icyemezo cyo kwishyura umusoro ku musoro ku giti cye (IIT) cyangwa icyemezo cyo gusonerwa imisoro.

Intambwe ya 3 - Isosiyete igomba gusaba AIC yumwimerere yo kwiyandikisha kugirango ihindure abanyamigabane ba sosiyete kandi ibone "Itangazo ryo kwemerwa." Ibi bisaba ibi bikurikira (nkuko byabonetse mu ntambwe ya 1):

Amasezerano yo kwimura imigabane.

Icyemezo gishya cyo gutanga umusanzu.

Urutonde rwavuguruwe rwabanyamigabane.

Intambwe ya 4 - Isosiyete igomba gutanga ibyangombwa bikurikira ukurikije "Itangazo ryo kwemerwa" nkuko byabonetse mu ntambwe ya 3 (haba mu mwimerere no muri kopi) kuri AIC y'umwimerere:

Ifishi isaba.

Icyemezo cy'uhagarariye cyangwa intumwa yagenwe yagenwe n'abanyamigabane bose (niba bishoboka).

Inyandiko zemeza zabonetse mu nzego zibishinzwe.

Icyemezo cy'icyemezo gikurikije amategeko n'amabwiriza.

Ingingo zavuguruwe z’ishyirahamwe zashyizweho umukono n’uhagarariye amategeko.

Amasezerano yo kwimura imigabane.

● Kwemeza abandi bashoramari kwimura imigabane.

Icyemezo cyujuje ibyangombwa byimurwa.

● Ububasha bwo gutanga ibyangombwa byemewe n'amategeko.

● Ibindi bikoresho bifatika.

Kopi y'uruhushya rwubucuruzi rwabanje

Ibikoresho byose byicyongereza bigomba guhindurwa mugishinwa kandi bigashyirwaho kashe ya societe yubuhinduzi. Icyemezo cyo guhindura amakuru yanditswe kizafatwa na AIC mugihe cyiminsi itanu uhereye umunsi wakiriye.

Byongeye kandi, isosiyete izakenera kandi gutanga amashami bireba nka gasutamo, ubuyobozi bwa Leta bw’ivunjisha (SAFE) na komisiyo y’ubucuruzi yaho. Kimwe nizindi mpinduka kumasosiyete yanditse, uruhushya rwubucuruzi nicyemezo cyo kwandikisha imisoro bizakenera kuvugururwa.

A.

Abashoramari b'abanyamahanga barashobora guhitamo guhagarika ubucuruzi bwabo kubwimpamvu nyinshi. Kugira ngo ubucuruzi bwemewe n'amategeko, abashoramari bakeneye kunyura muburyo butandukanye bwo gusesa no gutesha agaciro isosiyete, ikubiyemo gukorana n’ibigo byinshi bya leta, birimo ibiro bishinzwe kugenzura amasoko, ubuyobozi bw’ivunjisha, gasutamo, ishami ry’imisoro, n’ubuyobozi bwa banki, n'ibindi

Kudakurikiza inzira zateganijwe bizatera ingaruka zikomeye kubahagarariye amategeko ndetse nigihe kizaza cyikigo.

Impamvu zo gufunga

Impamvu zikunze kugaragara uruganda rushobora guhitamo kuvanaho ni iseswa ku bushake, gutangaza ko watsinzwe, igihe cy’ubucuruzi cyarangiye igihe gisobanurwa mu ngingo z’isosiyete, kwishyira hamwe no gusenyuka no guseswa, cyangwa kwimuka.

Inzira

Abashoramari barasabwa cyane "kutagenda" badakurikije inzira zateganijwe. Kugenda gusa bifite ingaruka zikomeye kubahagarariye amategeko ndetse nigihe kizaza cyisosiyete mubushinwa. Ibi bikubiyemo gukurura uburyozwe bwa gisivili bitewe ninguzanyo zishingiye ku nshingano cyangwa n’inshinjabyaha, ingorane mu gihe cy’abimukira, gutakaza imitungo n’umutungo, cyangwa kudashobora gushora imari mu gihe kizaza bitewe no kwangiza izina n’imiterere y’imari.

Funga UMUKOZI: Intambwe ku yindi

Igihe cyagenwe: Mubisanzwe, hagati y'amezi atandatu kugeza 14.

Imiterere yisosiyete ya WFOE yitabwaho byumwihariko mugihe cyo kuyifunga, ikubiyemo intambwe nyinshi n’uruhare rw’ubuyobozi kuruta icy'ibiro bihagarariye hamwe na bagenzi babo bo mu Bushinwa.

Igikorwa cyo kwiyandikisha gishobora gutandukana bitewe na miterere ya WFOE (gukora, gucuruza, cyangwa serivisi WFOE), ubucuruzi bujyanye nayo, ingano nubuzima bwikigo, nigihe ibikorwa byikigo bimara.

Hariho intambwe rusange buri WFOE igomba gukurikiza.

Shiraho komite ishinzwe iseswa kandi utegure gahunda y'imbere

Komite ishinzwe iseswa ryisosiyete idafite inshingano igomba kuba igizwe nabanyamigabane ba sosiyete. Mu myitozo, abanyamigabane (buri gihe) bagennye abantu benshi kugirango bakore kubwabo. Inyandiko zose zemewe n'amategeko ziseswa zishyirwaho umukono nushinzwe komite ishinzwe iseswa.

Muri gahunda zose z’iseswa, komite izakemura ibibazo byinshi bijyanye na gahunda yo kwandikisha abenegihugu, harimo - kumenyesha abahawe inguzanyo ko ihagarikwa ry’ubucuruzi, gutegura raporo y’iseswa kugira ngo ishyikirizwe abayobozi, ndetse n’imirimo myinshi y’ubuyobozi, nko gutegura impapuro zerekana ko kwandika urutonde rurambuye rwumutungo wose no gusuzuma imitungo, kuyobora ibyemezo byo kwandikisha isosiyete hamwe ninzego zitandukanye zibifitiye ububasha.

Kuraho umutungo

Komite ishinzwe iseswa igomba kandi gutangira gusesa umutungo w’isosiyete no kugabana inyungu zagurishijwe mu buryo bukurikira:

Costs Amafaranga yo guseswa;

Payment Umushahara w'abakozi udasanzwe cyangwa ubwiteganyirize bw'abakozi;

Imyenda idasanzwe y’imisoro; na

● Indi myenda yose isigayemo umwenda WFOE.

Isosiyete igomba kwirinda gukemura ibibazo by'abahawe inguzanyo kugeza gahunda yo gusesa intambwe ya mbere yakozwe kandi ikemezwa n'inama y'abanyamigabane. Amadeni amaze kwishyurwa, komite ishinzwe iseswa irashobora kugabana inyungu zisigaye mubanyamigabane. Niba umutungo w'isosiyete udashoboye kwishyura imyenda, uzashyikiriza urukiko icyemezo cyo guhomba.

Tanga komite ishinzwe iseswa na SAMR mugihe ubimenyesha abahawe inguzanyo ukoresheje urubuga rwa SAMR

Komite ishinzwe iseswa imaze gushingwa, WFOE igomba gutanga inyandiko mubuyobozi bwa leta bushinzwe kugenzura amasoko (SAMR) kumenyesha SAMR umugambi wo gufunga WFOE. Ibi birashobora kurangizwa no gutanga imyanzuro yabanyamigabane, igaragaza icyemezo cyabanyamigabane cyo guhagarika ubucuruzi kandi ikanatangaza amazina yabanyamuryango bashinzwe gushyiraho komite ishinzwe iseswa. Hagati aho, WFOE izatangaza kumugaragaro kurubuga rwa SAMR kugirango imenyeshe abahawe inguzanyo. Igihe cyo kumenyesha ni iminsi 45. Niba WFOE yujuje ibyangombwa byoroheje byo kwandikisha hamwe na SAMR, igihe cyo kumenyesha ni iminsi 20.

Tangira guhagarika abakozi

Abashoramari barasabwa gutangira guhagarika abakozi hakiri kare bishoboka ko ibibazo byinshi bifitanye isano bishobora kuvuka iyo iki gikorwa gitangiye. WFOE itegetswe kwishyura buri mukozi ibihano byemewe n'amategeko kubera gufunga WFOE.

Kwemeza imisoro no kwiyandikisha

Igikorwa rusange cyo kwandikisha imisoro kizatwara amezi ane kugeza umunani. Muri iki gikorwa, urwego rushinzwe imisoro ruzakusanya urutonde rwibyangombwa birimo:

Icyemezo cyashyizweho umukono;

Ibimenyetso byo guhagarika ubukode;

Inyandiko zerekana imisoro mu myaka itatu ishize.

Imyenda yose y’imisoro isigaye izamenyekana kandi isabwa gukemurwa mbere yo kwambura ubucuruzi umusoro ku nyongeragaciro (TVA), umusoro ku nyungu z’amasosiyete (CIT), umusoro ku nyungu ku giti cye (IIT), hamwe n’inshingano z’imisoro.

Ubucuruzi bumaze umwaka urenga bukora buzasabwa kurangiza igenzura hamwe numucungamari wa leta wemewe (CPA) wemewe kugirango babone raporo yiseswa. Iyi raporo y’iseswa, hamwe na fagitire zitatanzwe, inyemezabuguzi za TVA, n’ibikoresho, birashobora kuzanwa ku biro by’imisoro kugira ngo bisuzumwe. Rimwe na rimwe, biro y’imisoro irashobora gusura ibiro imbonankubone kugira ngo umenye byinshi ku ntego n’impamvu.

Niba isubiramo ryagenze neza, icyemezo cyo gukuraho imisoro kizatangwa, icyo gihe ubucuruzi buzaba bwaranduye neza inshingano zose z’imisoro. Ubucuruzi buzatanga imisoro ihoraho mugihe cyo guhagarika ubucuruzi.

Porogaramu yo kwandikisha SAMR

Icyemezo cyo gukuraho imisoro kimaze kuboneka, inzira yo kwandikisha SAMR irashobora gutangira. Kugira ngo ibyo bishoboke, komite ishinzwe iseswa igomba gutanga raporo y’iseswa, yashyizweho umukono n’umunyamigabane (cyangwa uyihagarariye), igomba kwemeza ibi bikurikira - irangizwa ry’imisoro, ihagarikwa ry’abakozi bose, kandi ko ibyo aberewemo imyenda byose byabaye gutura. Icyemezo cyabanyamigabane ku iseswa rya WFOE nacyo gikeneye gutangwa muriki cyiciro.

Deregister hamwe nandi mashami

Muri icyo gihe, ubucuruzi bugomba kwandikwa mu mashami akurikira (aho bibaye ngombwa):

Administration Ubuyobozi bwa Leta bw’ivunjisha (SAFE) : Ibi bigomba kurangizwa binyuze muri banki aho kuba UMUTEKANO. WFOE igomba gusaba gusaba banki yafunguye konti yabo.

Account Konti y’imari y’amahanga na konti rusange y’amafaranga : Ibi bizakorwa hamwe no kwandikisha SAFE. Amafaranga asigaye kuri konti y’imari y’amahanga na konti rusange y’amafaranga yimurirwa kuri konti y’ibanze.

Bureau Ibiro by'ubwishingizi bw'imibereho: Itangazo ryo kwandikisha SAMR rigomba kuzanwa ku biro bya HR kugirango ryandikwe.

Biro Biro ya gasutamo : Ibaruwa isaba yashyizweho kashe na sosiyete, hamwe nicyemezo cyambere cyo kwiyandikisha kigomba gushyikirizwa biro ya gasutamo kugirango yandike. Niba WFOE itigeze ibona icyemezo cyo kwiyandikisha muri gasutamo, hasabwa gusa ibaruwa isaba.

● Izindi mpushya: Impushya zo gukora, impushya zo kugabura ibiryo, nizindi zigomba kwandikwa mubuyobozi bubishinzwe.

Kubona Kumenyesha Deregistration muri SAMR

Amafaranga y'ibanze hamwe no gufunga konti rusange

Iyo ufunze konti rusange y’amafaranga, amafaranga asigaye arashobora koherezwa kuri konti y’ibanze y’amafaranga kandi ntiyemerewe gusubizwa abanyamigabane / abashoramari bo mu mahanga cyangwa amashami yaho.

Konti zose za banki zisosiyete "zirabujijwe gukora igikorwa icyo aricyo cyose" mugihe cyiminsi irindwi zimaze kwamburwa uruhushya rwubucuruzi. Ntabwo kwishyura cyangwa kwakira amafaranga byemewe.

Konti y'ibanze y'amafaranga igomba guhora ari konte yanyuma yo gufunga kuko niyo konte yibanze ya WFOE kandi ikurikiranirwa hafi na PBOC. Hano, amahitamo make arahari:

● Ihame, amafaranga asigaye agomba kwimurwa kubanyamigabane;

Amafaranga asigaye kuri konti ntashobora kurenga amafaranga y’iseswa yerekanwe muri raporo y’iseswa.

Amashami ya banki kugiti cye arashobora kugira politiki yayo.

Kureka amacupa ya sosiyete

Izindi ntambwe zose zimaze kurangira, WFOE irashobora guhagarika amacupa ya WFOE yonyine cyangwa na biro ishinzwe umutekano rusange, biterwa ahanini na politiki y’ibanze.

Funga RO: Intambwe ku yindi

Igihe cyagenwe: Mubisanzwe, hagati y'amezi atandatu kugeza kumwaka umwe, cyangwa kurenza iyo habonetse ibitagenda neza.

Kubwimpamvu zitandukanye, hashobora kuza igihe icyicaro cyamahanga gikeneye gufunga RO zabo. Kurugero, mugihe icyicaro cyamahanga gisa nuguhindura RO kuri WFOE kugirango yagure ubucuruzi bwunguka, bizakenera kubanza kwandikisha RO.

Urebye mu buryo bwemewe n’amategeko, amabwiriza y’Ubushinwa ateganya ko uruganda rw’amahanga rugomba, mu minsi 60, gusaba SAMR kuvanaho RO igihe hari kimwe muri ibi bikurikira:

RO isabwa gufunga hakurikijwe amategeko;

RO ntagikora ibikorwa byubucuruzi birangiye gutura;

Enterprised Uruganda rw’amahanga ruhagarika RO;

Enterprised Uruganda rwamahanga ruhagarika ubucuruzi bwarwo (bivuze ko isosiyete ikuru ifunzwe).

Inzira yo gufunga RO no gufunga WFOE isangiye ibintu, ariko iyambere iroroshye cyane, kuko ntaburyo bukomeye bwo gusesa cyangwa guhagarika abakozi benshi.

Guhagarika abakozi

Mugihe utegura ibyangombwa byo kwandikisha RO, uruganda rwamahanga rushobora gutangira kwirukana abakozi ba RO. RO mubisanzwe ikoresha abantu bake, bigatuma gahunda yo kwirukana byoroha gato ugereranije na WFOE.

Ariko, hari ingingo nke zigomba kwitabwaho:

Abakozi baho ba RO:Abakozi ba RO boherejwe n’ikigo cyohereza abakozi, nka Sosiyete ishinzwe abakozi bo mu mahanga (FESCO).

Abakozi baho bagomba gusinyana amasezerano yumurimo nisosiyete yohereza aho gukorana na RO kandi RO nta sano ifitanye nakazi itaziguye nabakozi baho. Kubera iyo mpamvu, RO ikeneye gufatanya n’ikigo cyohereza abakozi kugirango bakemure gahunda yo guhagarika abakozi mugihe birukanye umukozi waho.

Kwirukanwa kwishyurwa buri mukozi kubera gufunga RO n'ikigo gishinzwe kohereza abakozi, ariko ayo mafaranga amaherezo yishyurwa na RO cyangwa HQ yayo.

Abakozi ba ROharimo umwe mu bahagarariye umuyobozi n’umuntu umwe kugeza kuri batatu bahagarariye RO - kwirukanwa kwabo bigomba gukemurwa n’icyicaro gikuru cya RO.

Igenzura ry'imisoro

Kwiyandikisha ku mugaragaro RO bitangirana no gusaba ibiro bishinzwe imisoro bireba kugirango bisone imisoro no kwandikisha imisoro. Iyi ntambwe ikunze gufatwa nkigihe kirekire - hafi amezi atandatu - kandi birashoboka ko igice kitoroshye cyibikorwa byose byo kwiyandikisha, kuko biro yimisoro izemeza ko RO ikwiye kandi yishyuye imisoro yose.

Mu rwego rwo kwandikisha imisoro, RO igomba guha akazi umucungamari wa Leta w’Abashinwa wemewe (CPA) kugira ngo agenzure konti zayo mu myaka itatu ishize. Iyanyuma izatanga raporo yubugenzuzi bwimisoro yimyaka itatu kugirango ishyikirizwe biro yimisoro.

Muri iki cyiciro, ni ngombwa kumenya ko gutanga imisoro buri kwezi ya RO bizakomeza gukorwa nkigikorwa gikomeza kugeza igihe imisoro yose irangiye hamwe na biro yimisoro.

Kwiyandikisha ku misoro

RO izakenera noneho gutanga raporo yubugenzuzi bwimisoro yimyaka itatu (kugeza mukwezi gushize), urupapuro rwabigenewe rwo kwandikisha imisoro, icyemezo cyo kwandikisha imisoro, inyemezabuguzi, inyandiko zerekana imisoro, nibindi byangombwa bijyanye n’imisoro mubiro by'imisoro. kugirango bisubirwemo.

Niba imisoro yose igaragaye ko yakuweho, biro yimisoro izaha RO icyemezo cyo kwandikisha imisoro. Ariko, mugihe habonetse imisoro itishyuwe cyangwa ibitagenda neza, biro yimisoro irashobora gukora imisoro kubibazo byimisoro idasanzwe cyangwa igenzurwa aho RO ikorera.

RO irashobora rero gusabwa kwishyura imisoro itishyuwe, gutanga ibyangombwa, cyangwa kwishyura ibihano.

Kwiyandikisha hamwe na SAFE na gasutamo

Nyuma yo kuvanaho imisoro, RO izakenera kandi kuvanaho icyemezo cy’ivunjisha hamwe na SAFE no kuvanaho icyemezo cya gasutamo hamwe n’ubuyobozi bwa gasutamo. Niba RO ifite konti rusange ya banki y’ivunjisha, iyi konti izafungwa hamwe no kwandikisha SAFE, amafaranga asigaye kuri konti agomba kwimurirwa kuri konti y’ibanze ya RO.

Kubona ibyemezo byo kwiyandikisha haba muri SAFE ndetse n’ubuyobozi bwa gasutamo ni intambwe iteganijwe mu gikorwa cyo kwandikisha RO, hatitawe ku kuba RO yarigeze ibona icyemezo cyo kwiyandikisha muri abo bayobozi bombi.

Kwiyandikisha hamwe na SAMR

Intambwe nini ikurikira ni ugukuraho RO kumugaragaro ishami ryibanze rya SAMR hamwe ninyandiko zikurikira:

Letter Ibaruwa isaba iyandikwa;

Icyemezo cyo kwandikisha imisoro;

Ibimenyetso byatanzwe n’ubuyobozi bwa gasutamo na SAFE byerekana ko RO yatesheje agaciro gasutamo n’ivunjisha cyangwa itigeze inyura mu nzira iyo ari yo yose yo kwiyandikisha;

● Izindi nyandiko nkuko SAMR yabiteganije.

Nyuma yo gusuzuma, SAMR yaho izahita itanga 'integuza yo kwandikisha' ivuga iyandikwa ryemewe n’irangizwa rya RO. Amatangazo yo kwandikisha RO azashyirwa kurubuga rwa SAMR. Kuri iyi ngingo, ibyemezo byose byo kwiyandikisha bizahagarikwa, kimwe nicyemezo cyakazi gihagarariye.

Gufunga konti muri banki

Ubwanyuma, RO izakenera gufunga konti yibanze ya banki. Sheki idatanzwe hamwe n'impapuro zabitswe bigomba gusubizwa muri banki kandi amafaranga kuri konti agomba koherezwa ku cyicaro gikuru cya RO.

Nyuma yo kwiyandikisha

RO imaze kurangiza kwandikisha, ni ngombwa ko isosiyete ikuru isaba kugaruka kandi ikabika inyandiko zose zibaruramari hamwe nibyangombwa byubucuruzi kugirango irengere inyungu yikigo cyababyeyi.

Hanyuma, amacupa ya RO agomba gusenywa na RO cyangwa HQ yayo.

Uburyo bworoshye bwo kwandikisha ibigo

SAT yasohoye itangazo ryerekeye kurushaho kunoza uburyo bwo guhangana n’imisoro y’imisoro (kuva ubu Itangazo) kugira ngo byorohereze ingorane zo kwandikisha ibigo. Amatangazo afata ingamba zo kugabanya imishinga yagiye ikorwa no gutanga ibyemezo byerekana imisoro ku mwanya ndetse n’igihe ibigo bimwe na bimwe bitanga ibyangombwa bituzuye.

By'umwihariko, uburyo bushya bwo kwiyemeza buteganya ubunyangamugayo bw’ikigo, bushobora kugaragarira mu gitabo cyagenzuwe neza, ku nguzanyo nyinshi z’imisoro, kandi nta musoro cyangwa amande agomba kwishyura. Mu bihe nk'ibi, igihe cyo gutanga imisoro ntikizagira ingaruka, kandi hakenewe gusa icyemezo cy’umuhagarariye mu by'amategeko wanditse isosiyete kugira ngo atange amakuru yose ajyanye n’imisoro mu gihe giteganijwe.

Ivugurura rishya rya guverinoma rizakurikiza inzira eshatu.

Kworoshya iyandikwa rya SAMR. Ibi bigamije kubona iterambere muri sisitemu rusange yo kwandikisha ibigo;

Kworoshya imisoro, ubwiteganyirize bw'abakozi, ubucuruzi, gasutamo, n'ubundi buryo bwo kwiyandikisha kimwe n'ibisabwa gutanga inyandiko;

Gushiraho urubuga rwa serivise kumurongo wo kwandikisha ibigo no gukora serivisi "kumurongo umwe" kumurongo (cyangwa "urubuga rumwe") kugirango byoroherezwe.

Binyuze mu ngamba zavuzwe haruguru, igihe cyo guhagarika imishinga gishobora kugabanuka byibuze kimwe cya gatatu. Muri icyo gihe kandi, guverinoma izakora iperereza ku bigo by’ubucuruzi bishora mu kunyereza imyenda. Amazina namakuru ku bigo byatakaje icyizere kubera kutubahiriza cyangwa kunyereza imyenda bizashyirwa ahagaragara ninzego za leta zibishinzwe.

A.

Guhindura imari shingiro mubushinwa nuburyo bugoye burimo ibigo byinshi bya leta nurutonde rurerure rwimpapuro. Nubwo hari ingorane, hariho ibintu byinshi aho ari byiza cyangwa bikenewe kugirango ibigo binyure mubikorwa. Turasobanura ibi bintu kandi dutanga intambwe ku ntambwe yo guhindura igishoro cyanditswe.

Igihe cyo kongera igishoro cyanditswe

Impamvu zikunze kugaragara zo kongera igishoro cyanditswe ni ugusuzugura igishoro gikenewe mugihe cyo gushinga isosiyete, cyangwa gutinda kwinjiza amafaranga ateganijwe, bigatuma habaho ihungabana.

Ku masosiyete menshi, umubare w’imari shingiro yanditswe uhujwe neza n’amafaranga y’umwenda w’amahanga bashobora gufata (munsi yumutungo wose hamwe na sisitemu yo kugereranya imari). Kongera amafaranga y’imari yanditswe birashobora kandi kuba nkenerwa kugirango ubone izindi nguzanyo kubikorwa, nkibikorwa bikomeza, imishinga mishya, cyangwa kwaguka.

Isosiyete irashobora kandi kugira impamvu zifatika zo guhindura umubare w’imari shingiro. Igishoro kinini cyanditse gishobora gufasha kwerekana ko isosiyete ikora neza kandi ifite ubuzima bwiza. Umubare munini w’imari shingiro nawo ni kimwe mu bipimo byerekana ubunini bwa sosiyete. Kongera imari shingiro yisosiyete birashobora rero gufasha kugirirwa ikizere nabakiriya nabashoramari no kuzamura isura rusange yikigo.

Isosiyete irashobora rimwe na rimwe gusabwa byemewe n'amategeko kongera igishoro cyanditse, nko mugihe cyo kwagura ibikorwa byabo. Kongera igishoro cyanditswemo birashobora kandi gusabwa kuzuza ibyifuzo bimwe na bimwe byujuje ibyangombwa, nko kubahiriza ibisabwa kugirango umuntu atange umushinga, gusaba inguzanyo, nibindi. Imishinga myinshi yishoramari ifite ibyangombwa bisabwa kugirango igishoro cyanditswe, kandi niba imari shingiro yisosiyete iri hasi cyane, isosiyete irashobora gutakaza amahirwe yo gupiganira imishinga minini.

Igihe cyo kugabanya igishoro cyanditswe

Imwe mumpamvu zikunze kugaragara zo kugabanya igishoro cyanditswe ni ukurenza igishoro. Isosiyete irashobora kwiyandikisha no kwishyura igishoro kinini hanyuma nyuma ikaza kubona ko idakeneye nkuko byari byateganijwe mbere, icyo gihe abanyamigabane barashobora gushaka kugabanya igishoro cyanditswe kugirango babone igishoro kidafite akamaro.

Ikindi kintu isosiyete ishobora guhitamo kugabanya igishoro cyanditswe ni mugihe abanyamigabane bananiwe kwishyura igishoro cyabigenewe mugihe cyagenwe, kandi isosiyete ntaburyo bwo kuyigarura. Ibi birashobora kubaho mugihe umunyamigabane yiyemeje kugabana ibice byumushinga wiyandikishije mugihe cyisosiyete yashinzwe ariko nyuma ntibishoboka cyangwa bidashaka kwishyura ibyiciro. Ibi ntibizashoboka cyane mu masosiyete afite uruhare runini (LLCs) nyuma y’ishyirwa mu bikorwa ry’itegeko ry’isosiyete ryahinduwe kuva ku ya 1 Nyakanga 2024, risaba abanyamigabane kwishyura imari shingiro yabo yose mu gihe cy’imyaka itanu isosiyete imaze ishinzwe.

Isosiyete irashobora kandi gukenera kugabanya igishoro cyanditswe mugihe gikeneye kwishyura icyarimwe umwenda wuzuye. Niba isosiyete ikusanyije igihombo cyibikorwa mumyaka itari mike, nayo idashobora kwinjizwa neza ninyungu mumyaka mike iri imbere, bizakenera kugabanya igishoro cyanditswe kugirango yishyure igihombo cyegeranijwe.

Itegeko ryahinduwe ry’isosiyete ryemejwe ku ya 29 Ukuboza 2023, ritanga ibisobanuro birambuye kuri ubu buryo. Ivuga ko amasosiyete yemerewe kugabanya igishoro cyanditswe kugira ngo yishyure igihombo ari uko isosiyete ikomeje kugira igihombo nyuma yo gukoresha ikigega cy’imari ya Leta itabishaka ndetse n’ikigega cya Leta giteganijwe n'amategeko kugira ngo yishyure igihombo (igomba gukoreshwa mbere kuri ibivugwa mu gika cya 2 cy'ingingo ya 214 y'itegeko ry'isosiyete).

Ariko, niba igishoro cyanditswe kigabanijwe kugirango hishyurwe igihombo, isosiyete ntishobora kugabana igishoro kubanyamigabane cyangwa gusonera abanyamigabane inshingano zabo zo gutanga imisanzu shingiro cyangwa kwishyura imigabane.

Byongeye kandi, nubwo ibibazo byubucuruzi, mugihe abanyamigabane badashaka gufata imyenda myinshi, barashobora gusaba kugabanya igishoro cyanditswe kugirango bagabanye imyenda yabo.

Byongeye kandi, iyo isosiyete iguze imigabane yabanyamigabane bayo, nkigihe mugihe umwe cyangwa benshi mubanyamigabane ba societe bahurijwe hamwe bahisemo gusohoka, isosiyete igomba icyarimwe kugabanya igishoro cyayo cyanditswe hamwe nigishoro cyishyuwe.

Hanyuma, iyo isosiyete ihuye noguhuza, nkigihe ishami runaka ryatandukanijwe nkikigo cyihariye, umutungo nawo uratandukana, bizasobanura nkigabanuka ryimari shingiro yisosiyete.

Iyo isosiyete igabanije igishoro cyiyandikishije, igabanywa rijyanye n’umusanzu cyangwa imigabane bigomba gukorwa hakurikijwe igipimo cy’imisanzu cyangwa imigabane. Ibidasanzwe bikorwa mu manza zikurikira: aho amategeko abiteganya ukundi; niba hari amasezerano yihariye mubanyamigabane bose ba LLC; n'ibindi ..

Menya ko nyuma yuko isosiyete igabanije igishoro cyiyandikishije, ntishobora kugabana inyungu kugeza igihe umubare w’amafaranga yatanzwe n’ikigega giteganijwe n'amategeko n’ikigega cy’ubushake utabishaka ugera kuri 50 ku ijana by’imari shingiro y’isosiyete.

 

Nigute wahindura imari shingiro

Uburyo bwo guhindura imari shingiro ya FIEs buteganijwe mu itegeko ry’ishoramari ry’amahanga, itegeko ry’isosiyete, ingamba zo gutanga amakuru y’amakuru y’ishoramari ry’amahanga, Amabwiriza y’Ubuyobozi yerekeye iyandikwa ry’ibigo by’isoko, n’andi mategeko n'amabwiriza abigenga.

Mubisanzwe, kongera igishoro cyanditswe byoroshye kuruta kugabanya igishoro cyanditswe, icya nyuma kirimo inzira zinyongera.

Hasi aha turatanga intambwe-ku-ntambwe iyobora, hamwe nuburyo bwinyongera busabwa mukugabanya igishoro cyanditswe cyerekanwe.

Intambwe ya 1: Icyemezo cyo kongera cyangwa kugabanya igishoro cyanditswe

Mu mategeko agenga isosiyete, icyemezo cyo guhindura umubare w’imari shingiro cyanditswe kiri mu nama y’abanyamigabane. Iki cyemezo kigomba kwemezwa nabanyamigabane bahagarariye ibirenze bibiri bya gatatu byuburenganzira bwo gutora.

Inama yubuyobozi yisosiyete noneho ishinzwe gutegura gahunda yikigo cyo kongera cyangwa kugabanya igishoro cyanditswe.

Inama y’abanyamigabane igomba noneho kuvugurura AoA kugirango harebwe niba umubare w’imari wanditswe uhuye n’imari shingiro y’abanyamigabane.

Menya ko kongera igishoro cyanditswe, isosiyete irashobora kugira abanyamigabane bariho bemera kongera igishoro cyiyandikishije, cyangwa kuzana abanyamigabane bashya kugirango batange igishoro.

Iyo kugabanya igishoro cyanditswe, umubare w’imari yakuweho ushobora koherezwa mu mahanga cyangwa gusubizwa mu gihugu imbere usanga ugarukira gusa ku mari shingiro yishyuwe y’abashoramari b’abanyamahanga, usibye imigabane nk’imari shingiro, ububiko bw’ikirenga, inyungu zitagabanijwe, n'ibindi. Niba amafaranga yo kugabanya igishoro akoreshwa muguhomba igitabo cyangwa kugabanya inshingano z’umusanzu w’amahanga, umubare w’amafaranga yagabanijwe azashyirwa kuri zeru, keretse iyo biteganijwe ukundi.

Intambwe ya 2: Gutegura impapuro zerekana no kubara umutungo no kumenyesha abahawe inguzanyo (kugabanuka gusa)

Nyuma yo gufata icyemezo cyo kugabanya igishoro cyanditswe, isosiyete igomba gutegura urupapuro rwabigenewe no kubara umutungo.

Igomba kandi kumenyesha abahawe inguzanyo bitarenze iminsi 10 uhereye igihe bafatiye umwanzuro kandi ikabishyira ahagaragara mu kinyamakuru cyabigenewe mu minsi 30. Ubundi, ibigo birashobora kwinjira muri National Enterprises Credit Information Publicity Sisitemu no gutangaza amatangazo yo kugabanya igishoro binyuze mu gice cyo gutangaza amakuru. Igihe cyo gutangaza ni iminsi 45.

Abahawe inguzanyo bafite uburenganzira bwo gusaba isosiyete kwishyura imyenda cyangwa gutanga ingwate ijyanye n’iminsi 30 uhereye igihe babimenyesherejwe, cyangwa mu minsi 45 uhereye umunsi yatangarijweho iyo batabonye integuza.

Mu mategeko mashya y’isosiyete, niba isosiyete ihisemo kugabanya igishoro cyanditswe kugira ngo yishyure igihombo, ntigomba kumenyesha abahawe inguzanyo mu minsi 10 nyuma y’icyemezo cyo kugabanya igishoro cyanditswe. Icyakora, igomba gutangaza ko igabanywa ryikinyamakuru cyangwa binyuze muri sisitemu yigihugu ishinzwe inguzanyo yo kumenyekanisha amakuru mugihe cyiminsi 30 ikemuwe.

Intambwe ya 3: Guhindura kwiyandikisha no gusaba uruhushya rushya rwubucuruzi

Mu kongera no kugabanya igishoro cyanditswe, amasosiyete agomba gusaba guhindura iyandikwa kandi agasaba uruhushya rushya rw’ubucuruzi ku ishami ry’ibanze ry’ubuyobozi bwa Leta bushinzwe kugenzura amasoko (SAMR). Icyakora, kugirango ishoramari ryiyandikishe, isosiyete igomba gusaba guhindura iyandikwa mugihe cyiminsi 30 uhereye igihe byemejwe, mugihe kugabanya igishoro cyanditswe, isosiyete irashobora gusaba gusa guhindura iyandikwa nyuma yiminsi 45 uhereye umunsi byatangarijwe kumugaragaro.

Gusaba guhindura iyandikwa no gusaba uruhushya rwubucuruzi ruvuguruwe, ibigo bigomba gutanga ibyangombwa bikurikira:

Form Ifishi isaba kwiyandikisha mu isosiyete yashyizweho umukono n’abahagarariye amategeko mu kigo (itegeko) - kopi yumwimerere;

Icyemezo cy'icyemezo cyangwa icyemezo cyo guhindura AoA y'isosiyete - kopi y'umwimerere;

A AAA ivuguruye yashyizweho umukono kandi yemezwa n’uhagarariye sosiyete mu buryo bwemewe - kopi yumwimerere;

. binyuze mu kigo cy’igihugu gishinzwe inguzanyo amakuru yo kumenyekanisha amakuru asonewe gutanga ibikoresho byo gutangaza) - kopi yumwimerere;

Inyandiko zemejwe n’ubuyobozi bushinzwe kugenzura impapuro z’agaciro z’Inama y’igihugu (ku isosiyete y’imigabane yongera igishoro cyiyandikishije binyuze mu gutanga ku mugaragaro imigabane mishya cyangwa isosiyete yashyizwe ku rutonde yongera igishoro cyayo binyuze mu kudatanga ku mugaragaro imigabane mishya) - umwimerere na fotokopi;

Uruhushya rwambere rwubucuruzi - umwimerere na fotokopi.

Niba ibikoresho byo gusaba byuzuye kandi byujuje imiterere isabwa, urwego rushinzwe kwiyandikisha ruzemeza kandi rwandike ibyasabwe aho hantu, rutange icyemezo cyo kwiyandikisha, kandi rutange uruhushya rwubucuruzi mugihe gikwiye (muminsi 10 yakazi). Iyo kwiyandikisha ku mwanya bidatanzwe, urwego rushinzwe kwiyandikisha rutanga inyemezabuguzi yo kwakira ibyasabwe kubisaba kandi bigasuzuma ibikoresho byasabwe mu minsi itatu y'akazi. Mubihe bigoye, ibi birashobora kongerwa indi minsi itatu yakazi, mugihe uwasabye azamenyeshwa iyongerwa ryanditse.

Intambwe ya 4: Raporo yamakuru yishoramari mumahanga

Dukurikije ingamba zerekeye Raporo y’amakuru y’ishoramari ry’amahanga, aho hari impinduka mu makuru muri raporo ibanza kandi impinduka zirimo guhindura iyandikwa muri SAMR yaho, FIE igomba gutanga raporo y’impinduka binyuze muri sisitemu yo kwiyandikisha mu bigo igihe ubisabye kugirango uhindure kwiyandikisha.

Intambwe ya 5: Amakuru agezweho na banki

Usibye gutanga impinduka kumafaranga yanditswe muri SAMR yaho, amasosiyete agomba no gusaba impinduka zijyanye na banki aho yiyandikishije.

Banki imaze kurangiza kwiyandikisha, igomba kwemeza ibintu byiyandikishije, amafaranga yo kwiyandikisha, nitariki, gushyira kashe ya kashe idasanzwe yubucuruzi bwamabanki kuri fagitire yumusoro wambere, kandi ikabika kopi yemeza kandi kashe idasanzwe yubucuruzi.

Intambwe ya 6: Guhindura iyandikwa ry'ivunjisha

AMAFARANGA yongera cyangwa agabanya imari shingiro yabo nayo agomba gusaba ishami ryibanze ryubuyobozi bwa leta bw’ivunjisha (SAFE) kugirango bahindure iyandikwa ry’ivunjisha.

Ibikoresho bikurikira bigomba gutangwa:

Application Inyandiko yanditse yometse kumpapuro zisaba kwandikisha amakuru yibanze yo gushora imari mu gihugu (I) hamwe nicyemezo cyo kwiyandikisha mubucuruzi.

Uruhushya rwubucuruzi ruvuguruwe (kopi yashyizweho kashe ya kashe yemewe yikigo).

● Ibigo bigengwa na sisitemu yo kwandikisha imari yishyuwe byishyurwa kandi igomba gutanga ibyangombwa cyangwa ibindi bikoresho byemeza inzego zibishinzwe.

Guhindura imari shingiro yisosiyete mubushinwa ninzira igoye isaba imikoranire nibiro byinshi bya leta no kuzuza urutonde rurerure rwimpapuro.

Bitewe nuburyo bugoye, biroroshye gukora amakosa ashobora kwagura inzira no gukomeza gutinza ibikorwa byubucuruzi. Ariko, hamwe nogutegura neza no gutunganya, inzira zirashobora kurangira nta gusubira inyuma. Kugira ngo ufashe igenamigambi no gusaba impinduka mu mari shingiro, amasosiyete arashobora kwegera abacungamari bacu babigize umwuga, imisoro, n'abajyanama mu by'amategeko.