Ibibazo Rusange Kwiyandikisha Imisoro Amasosiyete y'Ubushinwa

A.

Ikigo cya Leta gishinzwe imisoro (STA) gifite inshingano zo gushyiraho no gushyira mu bikorwa gahunda y’imisoro muri Repubulika y’Ubushinwa. Nyamara, gutunganya no gukusanya imisoro bikorwa mu karere n’ibiro by’imisoro mu karere.

Imisoro iratandukanye ahantu hamwe kandi ikoreshwa mubikorwa byihariye, nka Free Trade Zones (FTZs). Kurugero, Shanghai FTZ yibanze kubucuruzi n’imari mpuzamahanga hamwe n’umusoro wa 9% na 15%. Tianjin FTZ yibanda ku bushakashatsi n'iterambere, igishushanyo mbonera n'ibikoresho by'indege. Aka gace kandi gafite igipimo kiri hagati ya 9% na 15%.

Niba ukoresha uruganda rwose rufite abanyamahanga (WFOE), bivuze ko ukora ubucuruzi mugihugu udafite umufatanyabikorwa waho, dore imisoro yakoreshwa:

1. Imisoro ijyanye ninjiza ninyungu:

CIT - umusoro ku bucuruzi bwawe.

Umusoro ufatirwa - imisoro ikoreshwa ku nyungu z’ubucuruzi bw’amahanga bukorera mu Bushinwa.

2. Imisoro ijyanye no kugurisha no kugurisha:

Tax Umusoro ku nyongeragaciro - Umusoro ushingiye ku gukoresha.

Tax Umusoro ku byaguzwe - Umusoro ukoreshwa mubyo waguze.

Tax Umusoro wa kashe - Umusoro ku kwemeza ibyangombwa byemewe n'amategeko.

Tax Umusoro ku mutungo utimukanwa - Umusoro ukoreshwa ku mutungo wawe ufite - uzwi kandi nk'umusoro ku mutungo.

Tax Umusoro ku bucuruzi - Umusoro ukurikizwa ku ngingo za serivisi, ihererekanyabubasha ry’ibintu bitagaragara no kugurisha imitungo itimukanwa.

Sisitemu y’imisoro y’Ubushinwa itanga inyungu ku bucuruzi bw’amahanga, harimo gukuramo amafaranga yakoreshejwe nka R&D, amahugurwa, n’impano, uburyo bwo gutanga imisoro nko kugabanya ibiciro no gusonerwa, amasezerano menshi yo kwirinda imisoro n’ibihugu birenga 100, hamwe n’imisoro iboneye. Izi nyungu zirashobora kongera ikiguzi cyo kuzigama hamwe n’ibigo by’amahanga byo guhangana ku isoko ry’Ubushinwa.

A.

A.

Igipimo cy'umusoro w'amasosiyete mu Bushinwa ni 25%.

A.

Yego. Igipimo cy'umusoro w'amasosiyete gikoreshwa mubigo byose.

A.

Ibigo byose, harimo n’imiryango iyo ari yo yose yinjiza amafaranga mu Bushinwa, biraryozwa uyu musoro. Amategeko ya CIT ashyira ibigo mu mishinga ituye kandi idatuye, buri wese afite inshingano z’imisoro yihariye.

Uruganda rutuye

Uruganda rutuye bivuga isosiyete y'Abashinwa cyangwa Abanyamahanga yemewe n'amategeko mu Bushinwa hamwe n'ibikorwa by'ubucuruzi bikorerwa mu gihugu. Ibi birimo imishinga yose y’amahanga (WFOE), imishinga ihuriweho (JVs), cyangwa imishinga yubucuruzi ishora imari mumahanga (FICE).

Muri iki gihe, ubucuruzi bugomba kwishyura umusoro w’amasosiyete ku musaruro winjiza ku isi, waba uturuka mu Bushinwa cyangwa hanze yacyo.

Uruganda rudatuye

Ubucuruzi bwawe bufatwa nkumushinga udatuye niba washyizweho hashingiwe kumabwiriza y’amahanga kandi ntucungwa kuva mubushinwa. Ibi bivuze ko ubucuruzi bwawe bwanditswe kandi bukorerwa cyane cyane mubushinwa. Muri iki gihe, uzakenera kwishyura umusoro kubyo winjije mu Bushinwa.

A.

Igipimo cy'umusoro ku masosiyete yo mu Bushinwa ni 25%.

Iki gipimo kireba ibigo bituye kandi bidatuye bikora ibigo byinjiza amafaranga mubushinwa.

Ariko, nka SME, urashobora kungukirwa nigiciro cyo hasi ukurikije ibintu nkubwoko bwikigo cyawe, ingano, umurenge, cyangwa aho biherereye.

Kubushinwa buturuka mubushinwa budafitanye isano nibigo byawe mugihugu, cyangwa niba uri sosiyete idatuye idafite ibigo bihari, birasabwa kugabanya by'agateganyo kugera kuri 20%.

Ibigo bito n'ibiciriritse byujuje ibisabwa kugira ngo CIT igabanuke ku gipimo cya 20%, mu gihe ibigo by'ikoranabuhanga rikomeye cyangwa abiyandikishije mu turere twihariye nk'inganda zashishikarijwe muri Hainan bashobora kugabanuka ku gipimo cya 15%.
Na none, niba uri umushinga wujuje ibyangombwa mu nganda zingenzi mu turere twa FTZ, nka Lingang New Area ya Shanghai Pilot FTZ, urashobora kungukirwa nigabanuka rya 15% mumyaka itanu uhereye igihe watangiriye ubucuruzi. Dore urutonde rwinganda zingenzi na FTZ:

Inganda zingenzi:

Imirongo ihuriweho

Intelligence Ubwenge

Omed Biomedicine

Energy Ingufu nshya

Materials Ibikoresho bishya

Gukora ibikoresho byo mu rwego rwo hejuru

Ingufu zisukuye

Inganda ziteye imbere

Services Serivisi z'imari

Ubukerarugendo

● Ibikoresho

Agriculture Ubuhinzi bugezweho

Zone ya FTZ:

Shanghai Shanghai Ubucuruzi bwubucuruzi

Zone Ubucuruzi bwubucuruzi bwa Guangdong

Z Ubucuruzi bwubucuruzi bwa Tianjin

Z Ubucuruzi bwubucuruzi bwa Fujian

Zone Chongqing idasanzwe yubukungu

Zone Ubucuruzi bwubucuruzi bwa Sichuan

Zan Shaanxi Ubukungu bwihariye

Ane Ubucuruzi bwubucuruzi bwa Henan

Z Zhejiang Zone Ubucuruzi

Ub Ubucuruzi bwubucuruzi bwa Hubei

Guhuza akarere kihariye k'ubukungu

Port Icyambu cya Hainan

Zi Ubucuruzi bwa Jiangsu

Z Shandong Ubucuruzi bwubucuruzi

Z Ubucuruzi bwubucuruzi bwa Hebei

Z Heilongjiang Ubucuruzi bwubucuruzi

Zone Ubucuruzi bwubucuruzi bwa Guangxi

Z Yunnan Ubucuruzi bwubusa

● Pekin Agace k'ubucuruzi

Uh Anhui Ubucuruzi bwubusa

Zone Ubucuruzi bwubucuruzi bwa Hunan

Ibi biciro byiza birashobora kugabanya umutwaro wimisoro no kuzamura imari.

A.

Umusoro usoreshwa ugenwa hifashishijwe ishingiro, aho inyungu zinjizwa, kandi ibiciro byinjira mugihe bibarwa. Hariho uburyo bubiri bwo kubara amafaranga asoreshwa: butaziguye kandi butaziguye.

Uburyo butaziguye

Uburyo butaziguye nuburyo busanzwe. Inzira niyi ikurikira:

Umusoro usoreshwa = Amafaranga yinjiza - Umusoro udasoreshwa - Umusoro usonewe - Gukuramo - Imisoro ishobora kuzanwa kuva mu mwaka wabanjirije umusoro.

Reka dufate umwanya wo kunyura muri buri kimwe muburyo burambuye.

Amafaranga yinjiza

Income Amafaranga yinjiza yose yinjiza amafaranga yakiriwe mu ifaranga no mu mahanga, nka:

Amafaranga yinjira mugurisha ibicuruzwa na / cyangwa serivisi zitangwa

Amafaranga yinjira mu kwimura umutungo

Inyungu ziva mubushoramari buringaniye nkinyungu na bonus

Income Amafaranga yinjira mu bukode

Amafaranga yinjira mu nyungu n'ubukode

● Impano n'impano

Amafaranga adasoreshwa no gusonerwa imisoro

Amafaranga adasoreshwa no gusonerwa ni ibintu byinjira bisonewe umusoro, harimo:

Ations Amafaranga yatanzwe

Costs Amafaranga yubuyobozi

Funds Amafaranga ya leta nkinkunga

● Andi mafaranga adasoreshwa, nkuko byagenwe na guverinoma

Hagati aho, imisoro yasonewe ikubiyemo ibintu nka:

Amafaranga yinjira mu nyungu za leta

Inyungu ziva ku nyungu

● Izindi nyungu mu ishoramari risangiye mu bigo byemejwe cyangwa n'amasosiyete y'amahanga mu Bushinwa

Amafaranga yinjira mu matsinda adaharanira inyungu

Gukuramo

Amategeko yimisoro yemerera kugabanyirizwa amafaranga asoreshwa ukurikije amafaranga yawe yubucuruzi kuri ibi bikurikira.

Ations Impano z'abagiraneza

Expenses Amafaranga akoreshwa ajyanye no kwinjiza ubucuruzi

Gutesha agaciro neza umutungo ugaragara

Kugabanuka gahoro gahoro umutungo utagaragara

Kugabanuka gahoro gahoro kugabanya amafaranga

Costs Ibiciro by'ibarura

Kwimura umutungo wumutungo

Gukuramo amafaranga y'inyongera nkuko amategeko agenga imisoro abiteganya

Caps zirahari kumafaranga yihariye yakuweho, harimo:

Velfare Imibereho y'abakozi - kugeza 14% by'umushahara wose w'abakozi n'umushahara.

Funds Amafaranga y’amashyirahamwe y’abakozi - agera kuri 2% yumushahara wose wumushahara.

Education Uburezi bw'abakozi - kugeza 8% by'umushahara wose w'abakozi n'umushahara. Amafaranga arenze muri iki cyiciro arashobora kuzanwa imbere yimisoro. Na none, niba uri muri software hamwe ninganda zuzunguruka zuzuzanya, kugabanywa 100%.

Kwamamaza no kumenyekanisha - kugeza 15% byinjira mu kugurisha uyu mwaka. Kugeza ku ya 31 Ukuboza 2025, inganda zikora cyangwa zigurisha amavuta yo kwisiga, imiti no gukora ibinyobwa bidasindisha bizagira igipimo cyo kugabanyirizwa 30%. Amafaranga arenze arashobora kandi kujyanwa imbere yimisoro.

Costs Amafaranga yimyidagaduro yubucuruzi ajyanye nibikorwa cyangwa ibikorwa byubucuruzi - kugeza 60% byamafaranga wakoresheje, kugeza kuri 0.5% yinjiza yose yagurishijwe mumwaka ushize, ayo ari make.

Uburyo butaziguye

Uburyo butaziguye ntibukoreshwa cyane, ariko burashobora gukoreshwa mugihe ubucuruzi bwawe budafite inyandiko isobanutse yinjiza nibisohoka. Inzira niyi ikurikira:

Umusoro usoreshwa = Inyungu rusange nkuko bigaragara mu gitabo cy'ibaruramari ± Guhindura intego z'umusoro ± Amafaranga / inyungu yo kwishyura igihombo cyabaye mu mwaka ushize.

Nyamuneka nyamuneka twandikire serivisi zidasanzwe.

A.

Inzira yo gutera inkunga isosiyete yo mu Bushinwa irihariye, kandi hariho inzira eshatu zemewe n'amategeko zo kubona amafaranga muri sosiyete y'Ubushinwa. Gutanga byemewe n'amategeko no kwemeza bigomba kuboneka mubikorwa. Ubu buryo butatu bwemewe ni:

1. Umurwa mukuru wanditswe

2. Amadeni yemerewe

3. Amafaranga Yaturutse Imbere Mubikorwa Byubucuruzi

A.

Igishoro cyanditswe gisobanuwe kandi gifatirwa ibyemezo byubucuruzi. Birasabwa n'amategeko n'abayobozi ba leta y'Ubushinwa gutanga sosiyete nshya. Umubare runaka (Muri rusange, 15% yumubare wose kandi utarenze amafaranga 30.000) yumushinga wiyandikishije ugomba gutangwa mugihe runaka nyuma yo gutanga uruhushya rwubucuruzi. Uretse ibyo, bigomba kunyura mu nzira yo kugenzura mbere yuko bibarwa bitewe n’ishoramari ry’ishoramari ryanditswe.

A.

Amafaranga kandi afite agaciro kandi yimurwa atari amafaranga nkumutungo ukomeye, ikoranabuhanga, ibikoresho.

A.

Yego. Icyakora, ntakibazo cyo kongera cyangwa kugabanya igishoro cyanditswe, ibyemezo bimwe na bimwe bigomba kuboneka kubategetsi b'Abashinwa, kandi bishobora gutwara ibyumweru bike cyangwa ukwezi kugira ngo imirimo yose ya leta irangire.

A.

Umwenda wemewe ugenwa kandi ugashyirwaho n’amabwiriza y’ishoramari y’Ubushinwa ashingiye ku gipimo cy’isosiyete, hatitawe ku bwoko bw’ubucuruzi cyangwa aho aherereye kandi yakoreshwa mu buryo bwose bw’inguzanyo, harimo inguzanyo z’amasosiyete, inguzanyo za banki, umwenda uteganijwe, bikunzwe (bidahinduka) ) ububiko, n'ibindi.

A.

Kuberako umwenda waho ugizwe nimpapuro zisanzwe ziringaniye kuri FOREX (isoko ryivunjisha) -ivugurura ryimbere rishobora kugira ingaruka kumafaranga ahuriweho. Niba uringaniza inguzanyo zawe hamwe nuburinganire kurwego ntarengwa rushoboka, ugabanya ingaruka zo kuvugurura FOREX kumafaranga winjiza.

A.

Hano hari amasoko atatu yinguzanyo: amabanki yo mubushinwa imbere, amabanki yamahanga yemerewe gutanga inguzanyo zubucuruzi mubushinwa hamwe ninguzanyo zamasosiyete yemewe yaba inguzanyo yikigo cyababyeyi.

A.

Ingwate zujuje ibyangombwa zishobora kubamo inyubako, ibikoresho, konti zishobora kwakirwa no kubarwa kubiciro bitandukanye byijanisha. Inzira isanzwe yo guhaza inzitizi zujuje ibyangombwa ni binyuze mubyemezo byababyeyi byuburyo bumwe bwemewe nuwatanze inguzanyo. Ingero zubwishingizi bwababyeyi zirimo, ariko ntabwo zigarukira kuri:

1. Inzandiko z'inguzanyo zitangwa na sosiyete y'ababyeyi yo mu mahanga kugirango isubize inguzanyo itaziguye na banki y'Ubushinwa.

2. Kubitsa mu ishami rya banki ya Hong Kong ya banki y’amahanga yemerewe gutanga inguzanyo z’ubucuruzi mu Bushinwa.

3. Ibaruwa y’ababyeyi yandikiwe banki y’amahanga yemerewe gutanga inguzanyo z’ubucuruzi mu Bushinwa. Ibi birashoboka ariko ntibisanzwe kandi mubisanzwe bigarukira gusa aho banki yubucuruzi yamahanga yari ifitanye umubano umaze igihe nisosiyete yababyeyi yabanyamahanga.