Matambudziko Anowanikwa muKunyoreswa Mutero kweMakambani eChinese

Ndapota inzwa wakasununguka kutibata nesu kuitira basa rakagadzirirwa.

Q.
Chii chinonzi tax system muChina?

A.
Iyo State Taxation Administration (STA) ine basa rekugadzira uye kuita hurongwa hwemitero muPeople's Republic of China. Nekudaro, kubata uye kuunganidzwa kwemitero kunoitwa munharaunda nematunhu emitero.

Mitero inosiyana mune dzimwe nzvimbo uye inoshanda kune chaiwo maindasitiri, akadai seMahara Trade Zones (FTZs). Semuenzaniso, iyo Shanghai FTZ inotarisana nekutengeserana nedzimwe nyika nemari ine 9% uye 15% mutero wemutero. Iyo Tianjin FTZ inotarisana nekutsvaga nekusimudzira, dhizaini uye nendege zvinhu. Nzvimbo iyi zvakare ine mwero uri pakati pe9% ne15%.

Kana iwe uchimhanyisa bhizinesi rekunze kwenyika (WFOE), zvinoreva kuti uri kuita bhizinesi munyika pasina waunoshanda naye, heino mitero ingashande:

1. Mitero ine chekuita nemari uye purofiti:

● The CIT - mutero wemari yebhizimisi rako.

● Withholding Tax - mitero inoshandiswa kune purofiti yemabhizimisi ekunze ari kushanda kuChina.

2. Mitero ine chekuita nekutengesa nekuchinja:

● Value-added tax - Mutero wekushandisa.

● Mutero wekushandisa - Mutero unoshanda pane zvaunotenga.

● Mutero wechitambi - Mutero wekupa zvitupa zvemutemo.

● Mutero wezvivako - Mutero unoshanda panzvimbo ine bhizimisi rako - inozivikanwawo semutero weimba.

● Mutero webhizimisi - Mutero unoshanda kune zvigadziro zvesevhisi, kutamiswa kwezvinhu zvisingabatike uye kutengeswa kwezvivakwa.

Iyo yeChinese mutero system inopa zvakanakira mabhizinesi ekunze, kusanganisira kubviswa kwemitengo senge R&D, kudzidziswa, uye zvipo, zvinokurudzira mutero senge mareti akaderedzwa uye kusasununguka, zvibvumirano zvekudzivirira mutero zvakapetwa kaviri nenyika dzinopfuura zana, uye chimiro chemutero chakajeka. Aya mabhenefiti anogona kusimbisa mari yekuchengetedza uye kukwikwidza kwemabhizinesi ekunze mumusika weChina.
Q.
Chii chinonzi corporate income tax (CIT) muChina?

A.

Iyo CIT, kana iyo Enterprise Income Tax, inobhadharwa nevese bhizinesi masangano muzvikamu zvese zvehupfumi, kusanganisira makambani ekunze ane mabasa ekugadzira nekutengesa muChina.

Nekudaro, cherechedza kuti mutero haushande kumabhizinesi ari ega ega uye kudyidzana. Kumakambani aya, purofiti inoonekwa semari yemunhu.

Gore remutero rinowanzotevera gore rekarenda, uye mutero unokodzera chikamu chega chega uye unofanirwa kuiswa mukati memazuva gumi nemashanu mushure mekupera kwekota yega yega.

Mari inobhadharwa inoverengerwa uchishandisa mari yekambani yako yegore rezvemari mushure mekubvisa mari yebhizinesi uye kurasikirwa.

Kana uri kufambisa boka remakambani muChina, ndapota cherechedza kuti nyika haitenderi kuisa mareferensi akabatanidzwa emitero. Iwe unozofanirwa kuisa mafomu ega ega kune imwe neimwe kambani.
Q.
Yakawanda sei mutero wekambani muChina?

A.
Mutero wekambani muChina i25%.
Q.
Mutero wekambani unoshandiswa kumakambani ese here?

A.
Ehe. Mutero wekambani wakashandiswa kumakambani ese.
Q.
Ndiani anobhadhara CIT muChina?

A.
Mabhizinesi ese, kusanganisira chero masangano anowana mari muChina, ane mhosva yemutero uyu. Mutemo weCIT unoisa mabhizinesi mumabhizinesi ekugara uye asiri vagari, rimwe nerimwe riine zvisungo zvemutero.

Resident bhizinesi

Bhizinesi rekugara rinoreva kambani yekuChina kana yekune dzimwe nyika iyo yakabatanidzwa zviri pamutemo muChina nemabasa ebhizinesi anotungamirwa kubva munyika. Izvi zvinosanganisira makambani ekunze-anobva kunze kwenyika (WFOE), majoint ventures (JVs), kana makambani ekutengeserana akaiswa kunze kwenyika (FICE).

Muchiitiko ichi, mabhizinesi anofanirwa kubhadhara mutero wekambani pamari inowanikwa pasi rose, ingave ichibva mukati kana kunze kweChina.

Bhizinesi risiri rekugara

Bhizinesi rako rinotorwa sebhizinesi risiri remugari kana rikamiswa zvichienderana nemirairo yekunze uye risingatungamirirwe kubva mukati meChina. Izvi zvinoreva kuti bhizinesi rako rakanyoreswa uye rinoshandiswa zvakanyanya kunze kweChina. Muchiitiko ichi, iwe unongoda kubhadhara mutero wemari yawakawana kuChina.
Q.
Chii chinonzi corporate income tax rates?

A.
Mutero wemutero wemakambani muChina i25%.

Mwero uyu unoshanda kumakambani anogara uye asiri ekugara anoshanda munzvimbo dzinounza mari muChina.

Nekudaro, seSME, unogona kubatsirwa kubva pamitengo yakaderera zvichienderana nezvinhu zvakaita serudzi rwechiko, saizi, chikamu, kana nzvimbo.

Kune mari inotorwa neChina isingaenderane neako masisitimu munyika, kana kana iwe usiri mugari kambani isina zvivakwa ipapo, kudzikiswa kwechinguva kusvika makumi maviri muzana kunoiswa.

Mabhizinesi madiki uye akaderera-purofiti anokodzera kuderedzwa CIT mwero we20%, nepo mabhizinesi epamusoro-tekinoroji kana ayo akanyoreswa munzvimbo dzakakosha senge maindasitiri anokurudzirwa muHainan anogona kunakidzwa nechiyero chakadzikiswa che15%.
Zvakare, kana iwe uri bhizinesi rine hunyanzvi mumaindasitiri akakosha mukati menzvimbo dzeFTZ, senge Lingang New Area yeShanghai Pilot FTZ, unogona kubatsirwa kubva kune yakaderedzwa mwero wegumi neshanu muzana kwemakore mashanu kubva pazuva rako rekutanga bhizinesi. Heino rondedzero yeakakosha maindasitiri uye FTZ:

Maindasitiri akakosha:

● Masekete akabatanidzwa

● Ungwaru hwokugadzira

● Biomedicine

● Simba idzva

● Zvinhu zvitsva

● Kugadzirwa kwemidziyo yepamusoro

● Simba rakachena

● Kugadzirwa kwepamusoro

● Basa rezvemari

● Tourism

● Kuronga zvinhu

● Kurima kwemazuva ano

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

Aya mareti akanaka anogona kubatsira kuderedza mutoro wako wemutero uye kuwedzera kushanduka kwemari.
Q.
Nzira yekuverenga CIT inobhadharwa?

A.
Mari yemutero inotarwa uchishandisa accrual base, uko mihoro inowanikwa, uye mari inoiswa kana yaunganidzwa. Pane nzira mbiri dzekuverenga mari inotereswa: yakananga uye isina kunanga.

Yakananga nzira

Nzira yakananga ndiyo yakajairika. Iyo formula ndeyotevera:

Mari inotererwa = Mari yakawandisa - Mari isingabhadharwe - Mari isingabvisirwe Mutero - Kubviswa - Mitero inogona kuunzwa kubva mugore remutero rapfuura.

Ngatitorei nguva yekupfuura neimwe yeizvi zvakadzama.

Mari yakawandisa

● Gross income inoreva mari inotambirwa nemari uye isiri mari, yakadai se:

● Mari inowanikwa nekutengesa zvinhu uye/kana mabasa anopiwa

● Mari inowanwa kubva pakuendesa midziyo

● Pundutso kubva mukudyara kwemari semigove nemabhonasi

● Mari yokurenda

● Mari inowanwa kubva mubereko nemari

● Zvipo nemipiro

Mari isingabhadharwi uye kusabhadhara mutero

Mari isingabviswe mutero uye zvisingabhadharwe zvinhu zvemari izvo zvisingabhadharwi mutero, zvinosanganisira:

● Kugoverwa kwemari

● Mari yekutonga

● Mari yehurumende yakaita serubatsiro

● Imwe mari isingabviswe mutero, sezvakarongwa nehurumende

Zvichakadaro, mari isingabhadharwi mutero inosanganisira zvinhu zvakadai se:

● Mari inobva mubereko pamabhondi ehurumende

● Pundutso kubva kune zvakagoverwa

● Zvimwe zvakawanwa mukudyara kwakagovaniswa pakati pemakambani emuno anokodzera kana nemakambani ekunze muChina

● Mari yemapoka asiri purofiti

Deductibles

Mutemo wemutero unobvumira kubviswa kubva pamari yako inotengesa zvichienderana nemari yebhizimisi rako pane zvinotevera.

● Mipiro yezvipo

● Kushandisa mari zvine mwero kwakabatana nemari inowanwa nebhizimisi

● Kudzikira zvine musoro kwezvinhu zvinobatika

● Kuderera zvishoma nezvishoma kwezvinhu zvisingaoneki

● Kuderedza mari yeprepaid zvishoma nezvishoma

● Inventory cost

● Kutamisa mutengo weasethi

● Kuwedzerwa mari inobviswa maererano nemutemo wemitero

Caps dziri panzvimbo yezvakati deductible mari, kusanganisira:

● Kugara zvakanaka kwevashandi - kusvika ku14% yemari yose yevashandi uye mihoro.

● Mari yemubatanidzwa wevashandi - inosvika 2% yemari yese yevashandi nemihoro.

● Dzidzo yevashandi - kusvika ku8% yemari yose yevashandi uye mihoro. Mari yakawandisa muchikamu ichi inogona kuunzwa kune ramangwana remutero mafirita. Zvakare, kana iwe uri musoftware uye akabatanidzwa edunhu maindasitiri, kubviswa kwe100% kunoshanda.

● Kushambadzira uye kushambadzira - kusvika ku15% yemari yekutengesa yegore razvino. Kusvika 31 Zvita 2025, mabhizinesi anogadzira kana kutengesa zvizorwa, zvemishonga uye kugadzira zvinwiwa zvisiri zvinodhaka achave nekuwedzera kubviswa kwechikamu che30%. Chero mari yakawandisa inogona zvakare kuendeswa mberi kune ramangwana remutero filings.

● Mari yevaraidzo yebhizinesi ine chekuita nekugadzira kana mashandiro ebhizinesi - kusvika ku60% yemari chaiyo yawakashandisa, kusvika ku0.5% yemari yako yese yekutengesa yegore razvino, chero yakaderera.

Nzira isina kunanga

Iyo nzira isina kunanga hainyanyi kushandiswa, asi inogona kushandiswa kana bhizinesi rako risina rekodhi yakajeka yemari yaro nemari. Iyo formula ndeyotevera:

Mari inobhadhariswa mutero = Mari yakawandisa sezvakaratidzwa mubhuku reakaunzi ± Kugadziridzwa kwechinangwa chemutero ± Mari inowaniswa/ purofiti yekubhadhara kurasikirwa kwakaitika mugore rapfuura.

Ndapota inzwa wakasununguka kutibata nesu kuitira basa rakagadzirirwa.

Kubhadhara kambani yeChina

Ndapota inzwa wakasununguka kutibata nesu kuitira basa rakagadzirirwa.

Q.
Nzira yekubhadhara kambani yeChina?

A.
Maitiro ekupa mari kambani yeChina yakasarudzika, uye kune nzira nhatu chete dzepamutemo dzekuwana mari mukambani yeChinese. Mafaira emutemo uye kubvumidzwa kwemutemo kunofanirwa kuwanikwa mukuita. Idzi nzira nhatu dzemutemo ndeidzi:

1. Registered Capital

2. Chikwereti chinobvumirwa

3. Mari Inogadzirwa Nemukati kubva kuBusiness Operations
Q.
Ndeupi rudzi rweguta rakanyoreswa?

A.
Iyo capital capital yakanyoreswa inotsanangurwa uye yakavharwa mubhizinesi rezinesi rekuisa. Inodiwa zviri pamutemo nevakuru vehurumende yeChina kuti vanyore kambani nyowani. Imwe huwandu (Kazhinji kutaura, 15% yehuwandu hwese uye isingasviki RMB 30,000) yemari yakanyoreswa inofanirwa kupihwa mukati meimwe nguva yenguva mushure mekupihwa rezinesi rebhizinesi. Kunze kwezvo, inofanirwa kupinda muchirongwa chekusimbisa isati yaverengerwa ichipikisana nekambani yakanyoreswa mari yekudyara mari.
Q.
Imhandoi yepfuma inogona kushandiswa semari yakanyoreswa?

A.
Cash uye yakakosha uye inochinjika isiri-mari yekudyara senge midziyo yakaoma, matekinoroji, zvishandiso.
Q.
Iyo capital yakanyoreswa inogona kuchinjwa panguva yekushanda nekuda kwemamiriro ebhizinesi chaiwo kana mamiriro?

A.
Ehe. Nekudaro, zvisinei nekuwedzera kana kudzikisa mari yakanyoreswa, dzimwe mvumo dzinofanirwa kuwanikwa kubva kuvakuru veChinese, uye zvinogona kudhura mavhiki mashoma kana mwedzi mishoma kupedzisa zvese zvehurumende.
Q.
Ndezvipi zvinorambidzwa nenyika pachikwereti chinotenderwa?

A.
Chikwereti chinotenderwa chinotemerwa uye chakavharwa neChina chekudyara mirau zvichienderana nechiyero chekambani, zvisinei nerudzi rwebhizinesi kana nzvimbo uye yaizoshanda kune ese marudzi ezvikwereti, kusanganisira zvikwereti zvekambani, zvikwereti zvebhangi, zvikwereti zvakaderera, zvinodiwa (zvisingashanduke. ) stock, nezvimwewo.
Q.
Sei kambani ichida chikwereti chemunharaunda?

A.
Nekuti chikwereti chemuno chinoumba bharanzi pepa reheji rinopesana neFOREX (musika wekuchinjana wekunze) -kufambiswa kwekuongorora kunogona kukanganisa mihoro yakabatanidzwa zvakanyanya. Kana iwe uchienzanisa zvikwereti zvako nekuenzanisa kusvika padanho repamusoro rinogoneka, iwe unoderedza iyo FOREX revaluation mhedzisiro pamihoro yako.
Q.
Nzira yekuwana sei chikwereti muChina?

A.
Kune matatu akajairwa masosi ezvikwereti: epamba China mabhangi, mabhanga ekunze ane rezinesi rekuburitsa zvikwereti zvekutengesa muChina uye zviri pamutemo intercompany zvikwereti zvingave chikwereti kubva kukambani yevabereki.
Q.
Chii chingashandiswa sechibatiso chekutora chikwereti chenzvimbo?

A.
Local qualified collateral inogona kusanganisira zvivakwa, zvishandiso, maakaundi anotambirwa uye eventory kune akasiyana muzana qualifications. Nzira inonyanyozivikanwa yekugutsa chipingamupinyi chakakodzera iri kuburikidza nevimbiso yemubereki yeimwe fomu inotambirwa nemukweretesi. Mienzaniso yevimbiso yevabereki inosanganisira, asi haina kugumira ku:

1. Tsamba dzeChikwereti kubva kukambani yevabereki yekune dzimwe nyika kudzosera chikwereti chakananga nebhangi rekuChina.

2. Dhipoziti mubazi rebhangi reHong Kong rebhangi rekunze rine rezinesi rekuburitsa zvikwereti zvekutengesa muChina.

3. Tsamba yevimbiso yemubereki kubhengi rekunze rine rezinesi rekuburitsa zvikwereti zvekutengesa muChina. Izvi zvinogoneka asi hazvisi zvakajairika uye zvinongogumira kune iyo bhangi rekunze rekutengesa raive nehukama hwenguva refu nekambani yevabereki vekunze.

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Matambudziko Anowanikwa muKunyoreswa Mutero kweMakambani eChinese

Resident bhizinesi

Bhizinesi risiri rekugara

Kubhadhara kambani yeChina

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