Ukutshintsha idilesi yenkampani
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelweyo yokutshintsha idilesi yenkampani.
- Q.
Uyitshintsha njani idilesi yobhaliso yenkampani?
A.Zonke iinkampani ezibhaliswe eTshayina kufuneka zibonelele ngedilesi yendawo kwilizwe laseTshayina elihlangabezana neemfuno zobhaliso. Ukuba ishishini lifuna ukutshintsha idilesi yalo ebhalisiweyo, kukho inani leemfuno ezithile ekufuneka zihlangatyezwe ukuze kubekho utshintsho olugudileyo. Idilesi yeshishini yenkampani iyinxalenye yolwazi lwayo olubhalisiweyo olungundoqo (kunye nobubanzi beshishini layo, inkunzi ebhalisiweyo kunye negama lenkampani), ngoko ke naluphi na utshintsho kolu lwazi yinkqubo entsonkothileyo enokuthelekiswa nenkampani esandula ukubhaliswa. Ukongeza, kukho izithintelo malunga nokuba yiyiphi idilesi yendawo ehambelanayo eTshayina, kwaye ukwaphulwa kwezi mfuno kunokulibazisa kakhulu inkqubo yesicelo kwaye kunokuchaphazela nokusebenza kwenkampani.
- Q.
Ndilucela njani utshintsho lwedilesi?
- Q.
Ziziphi iimfuno zedilesi entsha?
Ukutshintshwa kwegama lenkampani
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelweyo yokutshintsha igama lenkampani.
- Q.
Ulitshintsha njani igama lenkampani?
A.Yintoni eGameni? Ukutshintsha igama leNkampani eTshayina
I-SHANGHAI - Ukulungiswa kwamagama yimfundiso ephambili yeConfucius esekelwe kwingcamango yokuba ukusebenzisa amagama afanelekileyo ezinto-izihloko zomntu, izixhobo zesithethe, iintlobo zezityalo, njl njl. .
E-China, ukubaluleka kokufumana igama elichanekileyo kuyinyani kwiinkampani njengabantu ngabanye, njengoko kuphawulwe ngokuvunywa kwegama linyathelo lokuqala lokuseka inkampani e-China. Kodwa kwenzeka ntoni xa igama elikhethelwe ishishini lakho, ngesizathu esinye okanye esinye, kufuneka litshintshwe?
Inkqubo yokutshintsha igama lenkampani eTshayina ijika ibenzima kakhulu, nangona ilula kakhulu, umzekelo, kunokutshintsha umda weshishini lomntu. Ngenxa yokuba igama lenkampani lixhonywe kwiindidi ezininzi zamaxwebhu asemthethweni (afana nelayisenisi yeshishini, i-company chop kunye nesatifikethi sokubhalisela irhafu), naluphi na utshintsho kule ngcaciso kufuneka lufakwe kwigunya elilawulayo ngalinye. Kubalulekile ukuba iinkampani zilungiselele ngokufanelekileyo inyathelo ngalinye kwinkqubo ngaphambi kokufaka isicelo sokuqala, njengoko ixesha elibekiweyo kumanyathelo asemva libangelwa kukugqitywa kwangaphambili.
Utshintsho lwegama kufuneka lufakwe kuLawulo lweLizwe lwasekhaya loShishino noRhwebo (SAIC) apho inkampani yayibhaliswe khona kuqala, kwaye ifuna oku kulandelayo:
● Isicelo esibhaliweyo sotshintsho kulwazi olubhalisiweyo lwenkampani, olusayinwe ngummeli osemthethweni;
● Isigqibo okanye isigqibo malunga notshintsho, olwenziwe ngokuhambelana noMthetho weNkampani.
● Amanye amaxwebhu njengoko kuchaziwe yi-SAIC yendawo.
Ngokufana nesicelo sokuqala sokuvunywa kwegama kwangaphambili, isicelo esibhaliweyo sokutshintshwa kwegama lenkampani kufuneka sibe namagama acetywayo ama-3 ubuncinane (kubandakanywa nelinye elikhethwayo) ngokuthobela "Amanyathelo okuPhumeza uLawulo lokuBhaliswa kwegama leShishini" ukususela ngoJuni. , 2004. Ukuba igama lokuqala elicetywayo sele libhalisiwe yenye inkampani, ngoko ke amagosa aya kuvuma elinye lamagama acetywayo.
Ubume ngokubanzi begama lenkampani bulolu hlobo lulandelayo:
[Mphathi. ICandelo]+[Igama loRhwebo]+[Ishishini]+[Uhlobo loMbutho]
Umzekelo wokwakhiwa kwamagama we-WFOE:
[Shanghai]+[Igama loRhwebo]+[Consulting]+[Co., Ltd]
*Kungenjalo, icandelo lolawulo linokufakwa kwizibiyeli emva kweGama loRhwebo okanye iShishini, umz. XXX Consulting (Shanghai) Co., Ltd. Oku kuvunyelwe kumashishini atyale imali kumazwe angaphandle kuphela.
Ubume begama lenkampani busemgangathweni kuwo onke amalungu ngaphandle kweGama loRhwebo. Nangona kunjalo, iimfuno ezikhethekileyo zilawula ukukhetha komntu kweli candelo. Umzekelo, iGama loRhwebo kufuneka lisebenzise oonobumba besiTshayina (akuvumelekanga ukusebenzisa oonobumba besiLatini/pinyin okanye amanani esiArabhu) kwaye kufuneka siqulathe ngaphezu konobumba omnye. Ngaphandle kokuba kuvunywe yi-SAIC, igama lenkampani alinakuba naziphi na ezi zilandelayo: (eTshayina), (eTshayina), (yeSizwe), (iLizwe), (ihlabathi).
Ukuba utshintsho luvunyiwe, kwiintsuku ze-10 abasemagunyeni baya kukhupha isaziso sokuvunywa kunye nesicelo sokuba inkampani iguqule ilayisenisi yeshishini ngokufanelekileyo. Umrhumo we-RMB100 usebenza kulo naluphi na utshintsho lweenkcukacha ezibhalisiweyo. Ngokwethiyori, naluphi na utshintsho kwigama lenkampani kufuneka lufakwe kwi-SAIC yendawo zingadlulanga iintsuku ezingama-30 zesigqibo sokwenza olo tshintsho. Ukungaphumeleli ukufaka utshintsho kwingcaciso ebhalisiweyo kunokukhokelela kwisohlwayo esiphakathi kwe-RMB10,000 kunye ne-RMB100,000.
Ukutshintsha uMda woShishino lweNkampani eTshayina
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelweyo yokutshintsha umda weshishini.
- Q.
Ungawutshintsha njani uMda woShishino lweNkampani eTshayina?
A.Nokuba kungenxa yolwando lwendalo okanye iintlekele zobomi obuphakathi, ngamanye amaxesha kuye kube yimfuneko ukuvela kwinto entsha. E-China, imisebenzi yenkampani ichazwa ngokwemida yeshishini layo, inkcazo yesivakalisi esinye soshishino olugunyazisiweyo ukuba lusebenze kulo. Ngoko ke, naluphi na utshintsho olubalulekileyo kwimisebenzi yenkampani kufuneka lwandulelwe lutshintsho olubhalisiweyo lomda woshishino.
Ukwenza lula, kweli nqaku sicinga ukuba ishishini elityale imali yangaphandle (FIE) ekuthethwa ngalo lishishini langaphandle ngokupheleleyo (WFOE). Ii-WFOE zihlelwa njengenye yeendidi ezintathu—iNkonzo, ukuRhweba, okanye ukuVelisa—okwahlukileyo ngokobungakanani boshishino olufanelekileyo kunye nenkqubo yokusekwa kweshishini. Ngokubanzi, kulula kakhulu ukubhalisa utshintsho lwemida yoshishino kudidi lomntu okhoyo lwe-WFOE, kunokuba kwandiswe ukusuka kwi-WFOE yeNkonzo ukuya kwi-WFOE yoVeliso, umzekelo.
Kumashishini angaphandle ngokukodwa, kunyanzelekile ukuba imisebenzi yenkampani ibonakaliswe ngokuchanekileyo kwimida yeshishini labo, njengoko oku kuqhagamshelwe kwi-“Catalog for the Guidance of Foreign Invested Enterprises” (“Catalog”) elawula utyalo-mali lwangaphandle e-China. Umda woshishino lweshishini ulawulwa ngamaqumrhu karhulumente amabini—i-MOFCOM kunye noLawulo lweNdawo yoShishino noRhwebo (AIC) yobhaliso—kwaye iprintwa kwilayisenisi yalo yoshishino kunye nolunye ulwazi olubhalisiweyo olufana negama layo, inkunzi ebhalisiweyo, kunye nommeli osemthethweni. Abatyali-zimali bamazwe angaphandle kufuneka bacetyiswe ukuba naluphi na utshintsho kuluhlu lweshishini lenkampani luya kufikeleleka esidlangalaleni ngeerekhodi ze-AIC.
Ngaphezu koko, iiFIEs zivumelekile kuphela ukuba zikhuphe ii-invoyisi ngokuhambelana nomda woshishino olubhalisiweyo. Ukuba inkampani ibonelela ngeenkonzo ngaphandle kobubanzi obuchaziweyo bemisebenzi, ngoko ayiyi kukwazi ukukhupha ii-invoyisi zeenkonzo ezithile. Oku kunokubangela iingxaki kubathengi bomntu, abanokuthi bafune ukuba inkonzo ifakwe kwiincwadi zabo zokubala.
Kwezinye iimeko, iinkampani zisenokunikwa igumbi elithile le-wiggle kwindlela eziyila ngayo umda weshishini labo-kwaye zisebenzise oku ukuphembelela ukuba nokwenzeka kokuvunywa / ukwaliwa, kunye nemiba eyahlukeneyo yerhafu kunye nezithethe. Ngokomzekelo, inkampani inokukhetha ukuthengisa ngokwayo njengomboneleli wenkonzo kwishishini elinikiweyo, xa ngokwenene umda wayo weshishini ubhaliselwe kuphela ukubonisana kunye nokunikezelwa kweenkonzo ezinikezelwa ngaphandle kwi-arhente yendawo yaseTshayina.
Ukuyila umda weshishini lakho, nangona kunjalo, kunokuba neziphumo ezisemthethweni ezibandakanya izohlwayo okanye ukurhoxiswa kwelayisensi yomntu yeshishini. Okubalulekileyo, umda weshishini weshishini elinikiweyo kufuneka ubandakanye okanye ubonise ishishini eliqulethwe kwigama leshishini. Ukuba inkampani isebenza kumashishini amaninzi, ke into yokuqala edweliswe kushishino lwayo iya kuqwalaselwa kushishino oluphambili ngeenjongo zokuthiya amagama.
Rhoqo, kodwa hayi ngalo lonke ixesha, utshintsho kuluhlu lweshishini luya kufuna utyalo-mali olongezelelweyo kwimali ebhalisiweyo yenkampani, enokwandisa kakhulu inkqubo yokufaka isicelo. Ukongeza, ngokuxhomekeke kubume botshintsho olucetywayo lomda weshishini, ishishini linokufuneka lifumane imvume eyongezelelweyo okanye lilungise indawo yalo yoshishino ukuze lizibandakanye kushishino oluchaziweyo. Okokugqibela, ishishini kuya kufuneka lihlaziye iSatifikethi salo sokuVumela esinikwe yi-MOFCOM, lo ngumba owahlulayo phakathi kweeFIEs kunye namashishini asekhaya. La manyathelo kufuneka agqitywe onke phambi kokufaka isicelo kwi-AIC sokutshintsha umda weshishini, oqhubeka ngolu hlobo lulandelayo:
Inyathelo loku-1 — Inkampani kufuneka ibize intlanganiso yabanini-zabelo kwaye ifumane isigqibo sokuguqula umda weshishini lenkampani, kubandakanywa nohlaziyo oluthile ekufuneka lwenziwe. Okulandelayo, umda weshishini njengoko uvela kumanqaku ombutho wenkampani kufuneka utshintshwe ngokuhambelana nesigqibo. Kwiintsuku ezingama-30 zesi sigqibo, inkampani kufuneka ifake isicelo kwi-AIC yokuqala yobhaliso isebenzisa ifom yesicelo ehambelana nayo.
Oku kuya kufuna ikopi yoqobo kunye nekopi yelayisenisi yeshishini lenkampani, isitywini senkampani kunye nesitywina sommeli osemthethweni, ubungqina besigqibo somnini sabelo, kunye namanqaku ahlaziyiweyo ombutho. Ukuba utshintsho lubandakanya ishishini elifuna imvume eyongezelelweyo (efana nelayisenisi ethe ngqo kwishishini), oku kufuneka kufakwe isicelo kwabasemagunyeni abafanelekileyo kwiintsuku ezingama-30 zesigqibo sokuqala sokuguqula umda weshishini. Ukulandela imvume ye-AIC kunye nokuhlawulwa kweentlawulo ezinxulumeneyo, inkampani iya kufumana ilayisenisi yeshishini ehlaziyiweyo.
Qaphela: Umda weshishini wenkampani yesebe awunakudlula lowo wenkampani engumzali wayo; Inkampani yesebe efuna ukusebenza kushishino olufuna imvume kufuneka ifumane imvume eyahlukileyo kwinkampani engumzali wayo, emva koko isicelo sinokungeniswa sokutshintsha umda weshishini wesebe.
Inyathelo lesi-2 — Njengalo naluphi na uhlaziyo lwelayisenisi yeshishini lenkampani, kuya kubakho ezinye iindlela ezahlukeneyo zamaxwebhu ekufuneka ahlaziywe kukhankaso lomda woshishino oluhlaziyiweyo, kubandakanywa nokubhaliswa kwerhafu yeshishini. Ukuhlaziya ukubhaliswa kwerhafu kunzima kakhulu, kodwa linyathelo elibalulekileyo kwinkqubo iyonke, njengoko kuchaphazela amandla enkampani ukukhupha iifapiaos (kwaye ngaloo ndlela ivumela abathengi bayo ukuba batsale i-VAT yegalelo).
Okokuqala, inkampani kufuneka ifake isicelo sokutshintsha ulwazi olubhalisiweyo kunye ne-original State Administration of Taxation (SAT) yobhaliso, kwiintsuku ze-30 zokuvunyelwa ukutshintsha umda wezoshishino. Oku kufuna oku kulandelayo:
1. Imvume evela kwi-AIC yendawo yokuguqula ulwazi olubhalisiweyo lwenkampani kunye nelayisenisi yoshishino (njengoko ifunyenwe kwiNyathelo 1).
2. Isatifikethi sokuqala senkampani sobhaliso lwerhafu (esokuqala kunye nesiphindiweyo);
3. Ezinye izixhobo ezifanelekileyo.
Inkampani ke ngoko iyakucelwa ukuba igcwalise uxwebhu lwesicelo sotshintsho kulwazi olubhalisiweyo, oluya kuqwalaselwa ngabasemagunyeni abarhafisayo kwiintsuku ezingama-30 zokufunyanwa kwayo. Ukuba iphumelele, inkampani iya kunikwa isatifikethi serhafu esitsha. Izohlwayo ezahlukahlukeneyo ziyasebenza kwinkampani engaphumeleliyo ukubhalisa utshintsho kulwazi lwayo olubhalisiweyo kwabasemagunyeni berhafu.
Nokuba kusekwe kwinkqubo efinyeziweyo enikiweyo ngasentla, kufanele kucace ukuba ukulungisa umda weshishini wenkampani eTshayina ayingomsebenzi olula. Noko ke, xa kusenziwa ucwangciso olufanelekileyo, oko kunokwenziwa. Ngokuxhomekeke kuhlaziyo oluthile oluza kwenziwa kuluhlu lweshishini lomntu, inkqubo iyonke inokuqhubeka kangangeenyanga, ngaphandle kwexesha elifunekayo ukuze inkampani ilungiselele amaxwebhu angaphakathi.
Ukutshintsha uLwakhiwo lwabaSebenzi kwiNkampani yaseTshayina
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelweyo yokutshintsha ubume bezabelo.
- Q.
Ungasitshintsha njani iSakhiwo sabanini zabelo kwiNkampani eTshayina?
A.E-China, abanini-zabelo kwishishini langaphandle ngokupheleleyo (i-WFOE) ngabo benza iminikelo eyinkunzi kwaye bamele awona magunya aphezulu kwinkampani. NgokoMthetho weNkampani, imisebenzi kunye namagunya abaninizabelo achazwa ngolu hlobo lulandelayo:
● Ukugqiba ngomgaqo-nkqubo wokusebenza kunye nesicwangciso sotyalo-mali senkampani.
● Ukunyula okanye ukutshintshwa kwabalawuli neesuphavayiza ezingengabo abameli babasebenzi nabasebenzi, nokwenza isigqibo kwimiba emalunga nomvuzo wabalawuli nabaphathi.
● Ukuphonononga nokwamkelwa kweengxelo ezivela kwibhodi yabalawuli, iingxelo ezivela kwibhodi yabaphathi okanye kubaphathi, kunye nohlahlo lwabiwo-mali lonyaka kunye nesicwangciso see-akhawunti zenkampani.
● Ukuphonononga nokwamkelwa kwezicwangciso zenkampani zokusasaza ingeniso nokwenza ilahleko.
● Ukwamkelwa kwezigqibo zokunyuswa okanye ukuncitshiswa kwenkunzi ebhalisiweyo yenkampani, ukukhutshwa kweebhondi zenkampani, kunye nokudityaniswa, ulwahlulo, ukuchithwa, ukubhangiswa okanye ukuguqulwa kwenkampani.
● Ukulungisa amaNqaku oMbutho wenkampani.
● Eminye imisebenzi kunye namagunya anikezelwe kwiNqaku loMbutho wenkampani.
Nangona kunjalo, ngenxa yezizathu ezahlukeneyo, ngamanye amaxesha kuye kufuneke ukuba inkampani itshintshe isakhiwo sayo sabaninizabelo. Ngokubanzi, inkampani ithatha isigqibo sokwenza olo tshintsho ekungeneni komnini-sabelo omtsha oza kufumana utshintshiselwano lwe-equity ukusuka komnye okanye ngaphezulu kwabaninizabelo abakhoyo.
Kungenjalo, kunokuba yimfuneko ukuphinda kuhlaziywe ubume bomnini-zabelo njengesiphumo soweliselo lwe-equity phakathi kwabanini-zabelo okanye ukuphuma komnini-zabelo kwinkampani.
Nangona ulwazi malunga nabaninizabelo benkampani lungadweliswanga ngokucacileyo kwilayisenisi yeshishini laseTshayina, kwiimeko ezininzi, inkampani kusafuneka ifake isicelo selayisenisi yeshishini elitsha, nto leyo eyenza nzima kakhulu inkqubo yokufaka isicelo.
Inyathelo loku-1 — Isivumelwano sotshintshiselwano lwe-equity kufuneka sityikitywe phakathi komtshintshisi kunye nomnini-sabelo omtsha. Inkampani kufuneka ikhuphe isatifikethi somnikelo oyinkunzi somnini-zabelo omtsha (ukuba sikhona) kwaye ihlaziye uluhlu lwabaninizabelo.
Inyathelo lesi-2 — Umdluliseli wokulingana okanye umrhumi (umhlawuli werhafu) uya kufayilisha kunye namagunya erhafu afanelekileyo kwaye afumane isatifikethi sentlawulo yerhafu yomntu ngamnye (IIT) okanye isatifikethi sokuxolelwa kwirhafu.
Inyathelo lesi-3 — Inkampani kufuneka ifake isicelo kwi-AIC yoqobo yobhaliso yotshintsho lwabanini-zabelo benkampani kwaye ifumane “iSaziso soKwamkelwa.” Oku kufuna oku kulandelayo (njengoko kufunyenwe kwiNyathelo 1):
● Isivumelwano sotshintshiselwano lwe-equity.
● Isiqinisekiso esitsha somnikelo oyinkunzi.
● Uluhlu oluhlaziyiweyo lwabaninizabelo.
Inyathelo lesi-4 — Inkampani kufuneka ingenise la maxwebhu alandelayo ngokwe “Saziso soKwamkeleka” njengoko sifunyenwe kwiNyathelo lesi-3 (kuzo zombini iintsulungeko kunye nempinda) kwi-AIC yoqobo:
● Ifomu yesicelo.
● Ubungqina bommeli ochongiweyo okanye i-arhente enyulwe ngabo bonke abaninizabelo (ukuba bukhona).
● Amaxwebhu emvume afunyenwe kumasebe afanelekileyo.
● Ubungqina besigqibo ngokungqinelana nemithetho nemigaqo.
● Amanqaku oMbutho ahlaziyiweyo atyikitywa ngummeli osemthethweni.
● Isivumelwano sotshintshiselwano lwe-equity.
● Ukwamkelwa kwabanye abatyali-mali ukuze kudluliselwe ubulungisa.
● Isatifikethi sesiqinisekiso sokufaneleka kumntu otshintshelwa kwizabelo zamashishini ezingenanzala emisiweyo.
● Amandla egqwetha lenkonzo yamaxwebhu asemthethweni.
● Ezinye izixhobo ezifanelekileyo.
● Ikopi yelayisensi yeshishini yangaphambili
Zonke izixhobo zesiNgesi kufuneka ziguqulelwe kwisiTshayina kwaye zincanyathiselwe itywina lenkampani yokuguqulela. Isigqibo malunga nokutshintshwa kolwazi olubhalisiweyo luya kwenziwa yi-AIC kwiintsuku ezintlanu ukususela kumhla wokwamkelwa kwesicelo.
Ngaphezu koko, inkampani iya kuphinda ifake ifayile kumasebe afanelekileyo afana neCustoms, i-State Administration of Foreign Exchange (SAFE) kunye neKhomishini yezoRhwebo yendawo. Njengolunye utshintsho kulwazi olubhalisiweyo lwenkampani, ilayisenisi yeshishini kunye nesatifikethi sobhaliso lwerhafu kuya kufuneka zihlaziywe ngokunjalo.
Vala ishishini eTshayina
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelwe yokuvala ishishini eTshayina.
- Q.
Ulivala njani ishishini eTshayina?
A.Abatyali-zimali bamanye amazwe banokugqiba ekubeni bavale ishishini labo ngenxa yezizathu ezininzi. Ukuvala ishishini ngokusemthethweni, abatyali-zimali kufuneka badlule kuthotho lweenkqubo zokuvala kunye nokucinywa kwenkampani, okubandakanya ukujongana nee-arhente zikarhulumente ezininzi, kubandakanya namaziko alawulayo emarike, ulawulo lotshintshiselwano lwangaphandle, amasiko, amasebe erhafu, kunye namagunya ebhanki, njl.
Ukungaphumeleli ukulandela imigaqo emiselweyo kuya kukhokelela kwiziphumo ezibi kakhulu kubameli bomthetho kunye nekamva lenkampani.
Izizathu zokuvalwa
Ezona zizathu zixhaphakileyo zeshishini elinokuthi likhethe ukulucima kubhaliso kukuvalwa kobhaliso ngokuzithandela, ukubhengezwa kokutshona, ukuphela kwexesha lomsebenzi weshishini elimiselwe ixesha elichazwe kumanqaku ombutho wenkampani, ukudityaniswa nokuqhawulwa kunye nokupheliswa, okanye ukufuduswa.
Inkqubo
Abatyali-mali bayacetyiswa ngamandla ukuba "bangahambi" ngaphandle kokulandela iinkqubo ezimiselweyo. Ukuhamba nje kuneziphumo ezibi kubameli bezomthetho kunye nekamva lenkampani eTshayina. Oku kubandakanya ukutsala uxanduva loluntu ngenxa yetyala elityalwayo okanye nokuba netyala lolwaphulo-mthetho, ubunzima ngexesha lokufudukela kwelinye ilizwe, ilahleko yepropathi kunye nempahla, okanye ukungakwazi ukwenza utyalo-mali lwexesha elizayo ngenxa yokonakala kwesidima nobume bemali.
Vala i-WFOE: Inyathelo ngenyathelo
Ixesha elibekiweyo: Ngokuqhelekileyo, phakathi kweenyanga ezintandathu ukuya kwezili-14.
Isakhiwo senkampani ye-WFOE sixhomekeke kwingqalelo ekhethekileyo ngexesha lenkqubo yokuvalwa kwayo, okubandakanya amanyathelo amaninzi kunye nokubandakanyeka kwegunya kunelo le-ofisi yommeli kunye noogxa beenkampani zaseTshayina.
Inkqubo yokucinywa kubhaliso inokwahluka ngokuxhomekeke kubume be-WFOE (imveliso, ukurhweba, okanye inkonzo ye-WFOE), umda woshishino onxulumeneyo, ubungakanani kunye nempilo yenkampani, kunye nobude bexesha lokusebenza kwenkampani.
Kukho amanyathelo ngokubanzi ekufuneka iWFOE nganye iwalandele.
Yenza ikomiti yokubhangisa kwaye ulungiselele isicwangciso sangaphakathi
Ikomiti yokubhangisa yenkampani enoxanduva olulinganiselweyo kufuneka iquka abanini-zabelo benkampani. Ngokwenyani, abanini-zabelo basoloko bechonga abantu abaliqela ukuba benze egameni labo. Onke amaxwebhu asemthethweni okupheliswa aya kusayinwa ngumntu ophetheyo wekomiti yokubhangisa.
Kuyo yonke inkqubo yokuvalwa, ikomiti iya kusingatha imiba emininzi ngokuthe ngqo malunga nenkqubo yokucinywa kobhaliso, kubandakanywa - ukwazisa abatyalwayo ngokuvalwa kweshishini, ukulungiselela ingxelo yokuvalwa kweshishini ukuba ingenise kwabasemagunyeni, kunye nemisebenzi engaphezulu yolawulo, efana nokulungiselela ibhalansi kunye ukurekhoda uluhlu oluneenkcukacha lwazo zonke ii-asethi kunye nokuvavanya iipropati, ukuqhuba iinkqubo zokucinywa kwenkampani kunye namagunya awohlukeneyo afanelekileyo.
Ukuphelisa ii-asethi
Ikomiti yokubhangisa kufuneka iqalise ukubhangisa ii-asethi zenkampani kwaye yabe iimbuyekezo ezivela kwintengiso ngale ndlela ilandelayo:
● Iindleko zokubhangisa;
● Umvuzo ongekahlawulwa wabasebenzi okanye iintlawulo zokhuseleko lwezentlalo;
● Iimfanelo zerhafu ezingekahlawulwa; kwaye
● Nawaphi na amanye amatyala angekahlawulwa atyalwa yi-WFOE.
Inkampani kufuneka iyeke ukuhlawula amabango abantu abatyalwayo de isicwangciso sokubhangisa kwinyathelo lokuqala senziwe savunywa yibhodi yabaninizabelo. Emva kokuba amatyala ekhutshiwe, ikomiti yokubhangisa ingasasaza imbuyekezo eseleyo phakathi kwabanini-zabelo. Ukuba ii-asethi zenkampani azikwazi ukuhlawula amatyala, iya kufaka isibhengezo se-bankruptcy kunye nenkundla.
Fayila ikomiti yokubhangisa kwi-SAMR ngelixa ukwazisa abatyalwayo ngewebhusayithi esemthethweni ye-SAMR
Emva kokuba ikomiti yokucima isekiwe, i-WFOE kufuneka ifake irekhodi kunye noLawulo lukaRhulumente loLawulo lweMarike (SAMR) ukwazisa i-SAMR ngenjongo yayo yokuvala i-WFOE. Oku kunokugqityezelwa ngokungenisa isisombululo sabaninizabelo, esibonisa isigqibo sabanini-zabelo sokuvala ishishini kunye nokwazisa amagama amalungu anyulelwe ukuseka ikomiti yokubhangisa. Ngeli xesha, i-WFOE iya kwenza isibhengezo esidlangalaleni kwiwebhusayithi esemthethweni ye-SAMR ukwazisa abatyalwayo. Ixesha lesaziso ziintsuku ezingama-45. Ukuba i-WFOE ifanelekele inkqubo yokucinywa kubhaliso eyenziwe lula nge-SAMR, ixesha lokwaziswa ziintsuku ezingama-20.
Qala ukuyekisa abasebenzi
Amashishini acetyiswa ukuba aqalise ukugxotha abasebenzi kwangoko njengoko imiba emininzi edibeneyo inokuvela nje ukuba le nkqubo iqalisiwe. I-WFOE inyanzelekile ukuba ihlawule uqhawulo-mtshato ngokusemthethweni kumsebenzi ngamnye ngenxa yokuvalwa kwe-WFOE.
Ukukhutshwa kwerhafu kunye nokucinywa kobhaliso
Inkqubo yokucinywa kwerhafu ngokubanzi iya kuthatha malunga neenyanga ezine ukuya kwezisibhozo. Ngexesha lale nkqubo, ugunyaziwe werhafu uya kuqokelela uluhlu lwamaxwebhu afanelekileyo aquka:
● Isigqibo sebhodi esayiniweyo;
● Ubungqina bokupheliswa kwengqeshiso;
● Iirekhodi zokufayilisha irhafu zeminyaka emithathu edlulileyo.
Onke amatyala erhafu angekahlawulwa aya kuchongwa kwaye afuneke ukuba ahlawulwe phambi kokuba kucinywe ukubhaliswa kweshishini kwirhafu yexabiso elongeziweyo (i-VAT), irhafu yengeniso yenkampani (CIT), irhafu yengeniso yomntu ngamnye (IIT), kunye nezibophelelo zerhafu yesitampu.
Amashishini asebenze ngaphezu konyaka omnye kuya kufuneka ukuba agqibezele uphicotho-zincwadi nenkampani eqinisekisiweyo yogcino-mali loluntu (CPA) ukuze afumane ingxelo yokubhangisa. Le ngxelo yokubhangisa, kunye nee-invoyisi ezingakhutshwanga, ii-invoyisi ze-VAT, kunye nezixhobo, zinokuziswa kwiziko lerhafu ukuze liqwalaselwe. Kwezinye iimeko, i-ofisi yerhafu inokutyelela iofisi ngokobuqu ukuze ifunde ngakumbi ngeenjongo nezizathu zenkampani.
Ukuba uphononongo luphumelele, kuya kukhutshwa isatifikethi sokuhlanjululwa kwerhafu, apho ishishini liya kube likhutshiwe ngempumelelo kuzo zonke izibophelelo zerhafu. Ishishini liya kuba neemfanelo zerhafu eziqhubekayo kuyo yonke inkqubo yokuvalwa kweshishini.
Isicelo sokucinywa kobhaliso kwi-SAMR
Sakuba sifunyenwe isatifikethi esisemthethweni sokususa ubhaliso lwerhafu, iinkqubo zokucinywa kwe-SAMR zingaqalisa. Ukwenza oku, ikomiti yokubhangisa kufuneka ingenise ingxelo yokubhangisa, esayinwe ngumnini sabelo (okanye ummeli wakhe ogunyazisiweyo), ekufuneka iqinisekise oku kulandelayo - ukugqitywa kokukhutshwa kwerhafu, ukupheliswa kwabo bonke abasebenzi, kunye nokuba onke amabango otyalwayo afakiwe. zinzile. Isisombululo sabanini zabelo malunga nokupheliswa kweWFOE naso kufuneka singeniswe okwangoku.
Cima ubhaliso namanye amasebe
Kwangaxeshanye, ishishini kufuneka licime kubhaliso kula masebe alandelayo (apho kufanelekileyo):
● Ulawulo lweLizwe loTshintsho lwaNgaphandle (SAFE) : Oku kufuneka kugqitywe ngebhanki kunokuba kukhuselwe. I-WFOE kufuneka yenze isicelo kwibhanki apho i-akhawunti yabo ye-capital yavulwa.
● Iakhawunti yeNkunzi yaNgaphandle kunye ne-akhawunti ye-RMB ngokubanzi : Oku kuya kuqhutywa kunye nokucinywa kobhaliso ngo-SAFE. Ibhalansi kwi-akhawunti eyinkunzi yangaphandle kunye ne-akhawunti ye-RMB ngokubanzi iya kukhutshelwa kwi-akhawunti esisiseko ye-RMB.
● Iziko leinshorensi yoluntu: Isaziso sokucinywa kwe-SAMR kufuneka siziswe kwi-HR bureau ukuze sicinywe kubhaliso.
● Iziko elijongene nezinto ezingenayo : Ileta yesicelo egximfizwe yinkampani, kunye nezatifikethi zokuqala zokubhalisa ngokwesiko kufuneka zingeniswe kwiziko lempahla ephumayo ukuze kucinywe ubhaliso. Ukuba i-WFOE ayizange ifumane isatifikethi sobhaliso kwi-Customs, kufuneka kuphela ileta yesicelo.
● Ezinye iilayisensi: Iilayisensi zemveliso, iilayisensi zokuhambisa ukutya, kunye nezinye kufuneka zicinywe kubhaliso kwabasemagunyeni abafanelekileyo.
Fumana iSaziso sokuCima kubhaliso kwi-SAMR
I-RMB esisiseko kunye nokuvalwa kwe-akhawunti ngokubanzi ye-RMB
Xa uvala i-akhawunti jikelele ye-RMB, ibhalansi yayo inokuthunyelwa kuphela kwi-akhawunti yayo esisiseko ye-RMB kwaye ayivumelekanga ukuba ibuyiselwe kumnini-sabelo/umtyali-mali wayo waphesheya okanye amahlakani ayo asekuhlaleni.
Zonke ii-akhawunti zebhanki zenkampani ziya “kwalelwa ukuba ziqhube nawuphi na umsebenzi” kwisithuba seentsuku ezisixhenxe ekucinyweni kwayo ekubhalisweni kwelayisensi yeshishini. Akukho ntlawulo okanye ukufumana imali akuvumelekanga.
I-akhawunti esisiseko ye-RMB kufuneka isoloko iyi-akhawunti yokugqibela yokuvala njengoko iyi-akhawunti engundoqo ye-WFOE kwaye ibekwe esweni kakhulu yi-PBOC. Apha, zimbalwa iinketho ezikhoyo:
● Ngokomgaqo, ibhalansi kufuneka idluliselwe ngokuthe ngqo kubanini-zabelo;
● Ibhalansi kwi-akhawunti ayisayi kudlula ingeniso yokubhangiswa ebonakaliswe kwingxelo yokuvalwa.
Amasebe ebhanki ngamanye anokuba nemigaqo-nkqubo yawo.
Rhoxisa i-chops yenkampani
Nje ukuba onke amanye amanyathelo egqityiwe, iWFOE inokurhoxisa iichops zeWFOE ngokwayo okanye liziko lokhuseleko loluntu, ikakhulu kuxhomekeke kumgaqo-nkqubo wendawo.
Vala i-RO: Inyathelo ngenyathelo
Ixesha elibekiweyo: Ngokwesiqhelo, phakathi kweenyanga ezintandathu ukuya kunyaka omnye, okanye ngaphezulu ukuba izitenxo zifunyenwe.
Ngenxa yezizathu ezahlukeneyo, kunokufika ixesha apho ikomkhulu langaphandle kufuneka livale iiRO zabo. Umzekelo, xa ikomkhulu langaphandle lijonge ukuguqula i-RO yalo kwi-WFOE ukwandisa amashishini afumana inzuzo, kuya kufuneka ukuba iyicime i-RO yayo kuqala.
Ngokwembono yomthetho, imigaqo yaseTshayina imisela ukuba ishishini langaphandle kufuneka, zingaphelanga iintsuku ezingama-60, lifake isicelo kwi-SAMR sokucinywa kwe-RO xa kusenzeka nayiphi na imeko kwezi zilandelayo:
● I-RO kufuneka ivale ngokungqinelana nomthetho;
● I-RO ayisazibandakanyi nemisebenzi yoshishino kwakuphela ixesha lokuba ngumhlali;
● Ishishini langaphandle liyayiphelisa iRO yalo;
● Ishishini langaphandle liyaliphelisa ishishini lalo (oku kuthetha ukuba inkampani engumzali iyavalwa).
Iinkqubo zokuvala i-RO kunye nokuvala ukufana kwesabelo se-WFOE, kodwa yangaphambili ilula kakhulu, njengoko kungekho migaqo enzima yokucima okanye ukupheliswa kwabasebenzi abaninzi.
Ukupheliswa kwabasebenzi
Xa ulungiselela amaxwebhu okukhutshwa kobhaliso lwe-RO, ishishini langaphandle linokuqalisa ukugxotha abasebenzi be-RO. I-RO idla ngokuqesha abantu abambalwa, isenza inkqubo yokugxothwa ibe lula kune-WFOE.
Nangona kunjalo, kukho iingongoma ezimbalwa ekufuneka ziqwalaselwe:
Abasebenzi bendawo be-RO:Abasebenzi basekuhlaleni be-RO bathunyelwa yi-arhente yokuthunyelwa kwemisebenzi, efana neNkampani yeNkonzo yaBasebenzi bangaphandle (FESCO).
Abasebenzi basekuhlaleni kufuneka basayine iikhontrakthi zabasebenzi kunye nenkampani ethumelayo endaweni ye-RO kwaye i-RO ayinabo nabuphi na ubudlelwane obuthe ngqo bengqesho nabasebenzi bayo basekuhlaleni. Ngenxa yoko, i-RO idinga ukusebenzisana kunye ne-arhente yokuthunyelwa kwabasebenzi ukujongana nenkqubo yokuyeka umsebenzi xa ubeka umsebenzi wendawo.
Uqhawulo-mtshato luya kuhlawulwa kumsebenzi ngamnye ngenxa yokuvalwa kwe-RO yi-arhente yokuthumela abasebenzi, kodwa loo mali ekugqibeleni ihlawulwe yi-RO okanye i-HQ yayo.
Abasebenzi bangaphandle be-ROkubandakanywa nommeli oyintloko omnye kunye nommeli jikelele omnye ukuya kwabathathu be-RO - ukugxothwa kwabo kufuneka kusingathwe likomkhulu le-RO.
Uphicotho lwerhafu
Ukucinywa ngokusesikweni kobhaliso lwe-RO kuqala ngokufaka isicelo kwiziko elijongene nerhafu ukuze kucinywe irhafu kunye nokucinywa kwerhafu. Eli nyathelo lihlala lithathwa njengelona lide kakhulu - malunga neenyanga ezintandathu - kwaye mhlawumbi inxalenye enzima kakhulu kuyo yonke inkqubo yokucinywa kobhaliso, njengoko i-bureau yerhafu iya kuqinisekisa ukuba i-RO ihlawule ngokufanelekileyo kwaye ihlawule ngokupheleleyo zonke iirhafu.
Njengenxalenye yenkqubo yokucinywa kwerhafu, i-RO kufuneka iqeshe i-Chinese certified public accountant (CPA) ifemu ukuba iphicothe ii-akhawunti zayo kule minyaka mithathu idlulileyo. Le yokugqibela iya kuthi emva koko ivelise ingxelo yophicotho lweminyaka emithathu yokukhutshwa kwerhafu ukuze ingeniswe kwiziko lerhafu.
Ngesi sigaba, kubalulekile ukuqaphela ukuba ukufakwa kwerhafu yenyanga ye-RO kuya kuqhubeka kuqhutywa njengomsebenzi oqhubekayo de kube zonke iintlawulo zerhafu zigqitywe kunye ne-bureau yerhafu.
Ukucinywa kwerhafu
I-RO iya kuthi ke ngoko ingenise ingxelo yophicotho lweminyaka emithathu yokukhutshwa kwerhafu (ukuya kutsho kule nyanga ikhoyo), ifom yesicelo sokucinywa kwerhafu, isatifikethi sobhaliso lwerhafu, iivawutsha, iirekhodi zokufayilisha irhafu, kunye namanye amaxwebhu anxulumene nerhafu kwiziko lerhafu. ukuphononongwa.
Ukuba zonke iirhafu zibonakalisiwe, i-bureau yerhafu iya kukhupha isatifikethi sokucinywa kwerhafu kwi-RO. Nangona kunjalo, ukuba kukho naziphi na iirhafu ezingekahlawulwa okanye izitenxo ezifunyenweyo, i-bureau yerhafu inokuqhuba ukukhutshwa kwerhafu kwimiba yerhafu engekahlawulwa okanye uhlolo olunokwenzeka kwindawo ye-RO.
I-RO inokufunwa ukuba ihlawule iirhafu ezingahlawulwanga, ingenise amaxwebhu ongezelelweyo, okanye ihlawule izohlwayo.
Ukucinywa kobhaliso KUKHUSELEKO kunye nezithethe
Emva kokuba kwenziwe ukucinywa kwerhafu, i-RO iya kufuna kwakhona ukuba icime ubhaliso lwesatifikethi sonaniso lwangaphandle kunye ne-SAFE kwaye icime isiqinisekiso sezinto ezingenayo kubhaliso kugunyaziwe werhafu. Ukuba i-RO ine-akhawunti yebhanki yotshintshiselwano lwangaphandle ngokubanzi, le akhawunti iya kuvalwa kunye nokucinywa kwe-SAFE, ibhalansi kwi-akhawunti kufuneka idluliselwe kwi-akhawunti yebhanki esisiseko ye-RO's RMB.
Ukufumana izatifikethi zokucinywa kubhaliso kwi-SAFE kunye nogunyaziwe bempahla linyathelo elisisinyanzelo lenkqubo yokucinywa kubhaliso lwe-RO, kungakhathaliseki nokuba i-RO yakha yasifumana isatifikethi sobhaliso komnye kwaba basemagunyeni babini.
Ukucinywa kobhaliso kwi-SAMR
Inyathelo elikhulu elilandelayo kukucinywa ngokusemthethweni kwe-RO kunye nesebe lasekuhlaleni le-SAMR ngala maxwebhu alandelayo:
● Ileta yesicelo sokucinywa kubhaliso;
● Isiqinisekiso sokucinywa kwerhafu;
● Ubungqina obukhutshwe ngugunyaziwe werhafu kunye noKHUSELEKO olungqina ukuba i-RO iye yalucima ubhaliso lwamasiko notshintshiselwano lwangaphandle okanye ayizange ihambe kuzo naziphi na iinkqubo zokubhalisa;
● Amanye amaxwebhu njengoko i-SAMR imisele.
Emva kophononongo, i-SAMR yendawo iya kuthi emva koko ikhuphe 'isaziso sokucinywa kubhaliso' esichaza ukubhaliswa ngokusemthethweni kunye nokupheliswa kwe-RO. Isaziso sokucinywa kobhaliso lwe-RO siya kufakwa kuluhlu lwewebhusayithi esemthethweni ye-SAMR. Ngeli xesha, zonke izatifikethi zobhaliso ziya kucinywa, kunye nesatifikethi somsebenzi sommeli oyintloko.
Ukuvalwa kweakhawunti yebhanki
Okokugqibela, i-RO iya kufuna ukuvala ii-akhawunti zayo ezisisiseko ze-RMB. Iitshekhi ezingakhutshwanga kunye neziliphu zokufaka imali kufuneka zibuyiselwe ebhankini kwaye imali ekwi-akhawunti kufuneka idluliselwe kwikomkhulu le-RO.
Emva kokucinywa kobhaliso
Emva kokuba i-RO igqibe ukucinywa kobhaliso, kubalulekile ukuba inkampani engumzali icele ukubuyiselwa kwaye igcine zonke iirekhodi ze-accounting kunye namaxwebhu oshishino ukukhusela inzala yenkampani engumzali.
Ekugqibeleni, i-RO's chops kufuneka itshatyalaliswe yi-RO okanye i-HQ yayo.
Iinkqubo ezilula zokucinywa kwenkampani kubhaliso
I-SAT ikhuphe iSaziso sokuNyusa ngakumbi iiNkqubo zokuSebenza nokuBhaliswa kweRhafu yeShishini (ukususela ngoku kwiSaziso) ukuthomalalisa ubunzima bokucinywa kobhaliso lweshishini. ISaziso sithatha imilinganiselo yokunciphisa imisebenzi eyenziwa ngamashishini ngokuphindaphindiweyo kunye nokukhupha iziqinisekiso zokususa irhafu ngoko nangoko naxa amanye amashishini engenisa amaxwebhu angaphelelanga.
Ngokukodwa, inkqubo yokuzinikela esanda kuqaliswa ithatha intembeko yeshishini, enokuthi ibonakale kwirekhodi yohlolo encomekayo, ukureyithwa kwerhafu ephezulu, kwaye akukho rhafu okanye izohlwayo zityalwayo. Kwiimeko ezinjalo, ixesha lokucocwa kwerhafu aliyi kuchaphazeleka, kwaye kuphela isibophelelo esifunekayo esivela kummeli osemthethweni ocima ukubhaliswa kwenkampani ukuze anike lonke ulwazi olunxulumene nerhafu ngexesha elibekiweyo.
Uhlaziyo olutsha lukarhulumente luya kulandela iindlela ezintathu.
● Ukwenza lula ukucinywa kwe-SAMR kubhaliso. Oku kujolise ekuboneni ukuphucuka kwindlela yokucinywa kubhaliso ngokubanzi kumashishini;
● Ukwenza lula irhafu, ukhuseleko loluntu, ishishini, amasiko, kunye nezinye iinkqubo zokucinywa kubhaliso kwakunye neemfuno zokungeniswa kwamaxwebhu;
● Ukuseka amaqonga eenkonzo ze-intanethi ukuze kucinywe ubhaliso lwamashishini kunye nokwenza iinkonzo ze-intanethi “zokuphela-nye” (okanye “iwebhusayithi enye”) ukuququzelela oku.
Ngala manyathelo angasentla, ixesha lokurhoxiswa kwamashishini lingancitshiswa ubuncinane ngesinye esithathwini. Kwangaxeshanye, urhulumente uya kuphanda ngokungqongqo amashishini azinikele ekubalekeni amatyala. Amagama kunye nolwazi ngamashishini aphulukene nentembeko ngenxa yokungathotyelwa kwemithetho okanye ukuphepha ukuhlawula amatyala aya kupapashwa ngokudibeneyo zii-arhente zikarhulumente.
Ukwandiswa kunye nokunciphisa iNkunzi eBhalisiweyo eTshayina
Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelwe.
- Q.
Indlela yokunyusa kunye nokunciphisa inkunzi ebhalisiweyo e-China?
A.Ukutshintsha i-capital ebhalisiweyo e-China yinkqubo enzima ebandakanya ii-arhente zikarhulumente ezininzi kunye noluhlu olude lwamaphepha. Ngaphandle kobunzima, kukho iimeko ezininzi apho kuluncedo okanye kuyimfuneko ukuba iinkampani ziqhube inkqubo. Sicacisa ezi meko kwaye sinikezela ngesikhokelo senyathelo nenyathelo lokutshintsha inkunzi ebhalisiweyo.
Ukunyusa nini inkunzi ebhalisiweyo
Esona sizathu sixhaphakileyo sokunyusa imali eyinkunzi ebhalisiweyo kukujongelwa phantsi kwenkunzi efunekayo xa kumiselwa inkampani, okanye ukucotha kunoko bekulindelwe ukuveliswa kwengeniso, okukhokelela ekushokoxekeni koqoqosho.
Kwiinkampani ezininzi, isixa semali eyinkunzi ebhalisiweyo siqhagamshelwe ngokuthe ngqo kwisixa setyala langaphandle ezinokuthatha (phantsi kwetotali ye-asethi kwinkqubo yomlinganiselo wenkunzi ebhalisiweyo). Ukonyusa imali eyinkunzi ebhalisiweyo kunokuba yimfuneko ukufumana enye imali-mboleko ngeenjongo, ezifana nokusebenza okuqhubekayo, iiprojekthi ezintsha, okanye ukwandiswa.
Iinkampani zinokuba nezizathu ezicwangcisekileyo zokutshintsha imali yazo eyinkunzi ebhalisiweyo. I-capital ebhalisiweyo ephezulu inokunceda ukubonisa ukuba inkampani isebenza kakuhle kwaye isempilweni ngokwasezimalini. Isiseko senkunzi esibhalisiweyo esiphakamileyo sesinye sezalathi ezingundoqo zobungakanani benkampani. Ukonyusa inkunzi ebhalisiweyo yenkampani ke ngoko kunokunceda ukuphumelela ukuthenjwa ngabathengi kunye nabatyali-mali kunye nokuphucula umfanekiso wenkampani ngokubanzi.
Iinkampani ngamanye amaxesha zinokufunwa ngokusemthethweni ukuba zonyuse imali yazo eyinkunzi ebhalisiweyo, njengaxa zandisa umda woshishino. Ukwandiswa kwemali eyinkunzi ebhalisiweyo kungafuneka kwakhona ukuze kuhlangatyezwane neemfuno ezithile, ezifana nemilinganiselo yokuhlangabezana nokubhida kwiprojekthi, ukufaka isicelo semali-mboleko, njalo njalo. Iiprojekthi ezininzi zotyalo-mali zineemfuno zomqobo zenkunzi ebhalisiweyo, kwaye ukuba inkunzi ebhalisiweyo yenkampani iphantsi kakhulu, inkampani inokuphulukana nethuba lokubhida iiprojekthi ezinkulu.
Kuza kucuthwa nini imali eyinkunzi ebhalisiweyo
Esinye sezizathu eziqhelekileyo zokunciphisa inkunzi ebhalisiweyo kukuba nenkunzi egqithisileyo. Inkampani isenokuba ibhalisile kwaye yahlawula isixa esikhulu semali kwaye kamva yafumanisa ukuba ayifuni kangako njengoko bekulindelwe ekuqaleni, ngelo xesha abaninizabelo banokufuna ukunciphisa inkunzi ebhalisiweyo ukuze bafumane inkunzi engasebenziyo.
Enye imeko apho inkampani inokukhetha ukunciphisa imali eyinkunzi ebhalisiweyo kuxa abanini-zabelo basilela ukuhlawula imali yabo eyinkunzi ngexesha elimiselweyo, kwaye inkampani ingenandlela yokuyiphinda iyifumane. Oku kunokwenzeka xa umnini sabelo ebophelela kwizavenge zenkunzi erhumayo ngexesha lokusekwa kwenkampani kodwa kamva akakwazi okanye akafuni ukuhlawula izavenge. Le meko iya kuba nganeno kwiiNkampani zoTyala oluNcinciweyo (LLCs) kulandela ukuphunyezwa koMthetho weNkampani ohlonyelweyo ukusuka ngomhla woku-1 kuJulayi, 2024, ofuna abaninizabelo bahlawule inkunzi yabo ebhalisiweyo ngokupheleleyo kwisithuba seminyaka emihlanu yokusekwa kwenkampani.
Inkampani isenokufuna ukunciphisa inkunzi ebhalisiweyo xa ifuna ukwenza isixa-mali sentlawulo yetyala eliqokelelweyo. Ukuba inkampani iqokelela ilahleko yokusebenza kwiminyaka eliqela, nayo engenakwenziwa ilungelwe kwingeniso kule minyaka imbalwa izayo, kuya kufuneka ukuba icuthe imali eyinkunzi ebhalisiweyo ukuze ihlawule ilahleko eyongeziweyo.
Umthetho weNkampani ohlonyelweyo owamkelwa nge-29 kaDisemba 2023, unika ingcaciso eyongezelelekileyo malunga nalo msebenzi. Ichaza ukuba iinkampani zivumelekile ukuba zicuthe imali yazo eyinkunzi ebhalisiweyo ukuze zibuyise ilahleko kuphela ukuba inkampani isephantsi kwelahleko emva kokuba isebenzise ingxowa-mali yogcino lukawonke-wonke yokuzikhethela kunye nengxowa-mali yogcino lukawonke-wonke esemthethweni ukuhlawula ilahleko (ekufuneka isetyenziswe kuqala ngokweengxelo zemali. amalungiselelo omhlathi 2 weSiqendu 214 soMthetho weNkampani).
Nangona kunjalo, ukuba i-capital ebhalisiweyo iyancitshiswa ukuze ihlawule ilahleko, inkampani ayinako ukuhambisa inkunzi kubanini-zabelo okanye ikhulule abanini-zabelo kuxanduva lwabo lokuhlawula iminikelo yenkunzi okanye iintlawulo zezabelo.
Ukongeza, phakathi kweengxaki zoshishino, xa abanini-zabelo bengafuni ukuthatha amatyala amaninzi, banokucebisa ukunciphisa inkunzi ebhalisiweyo ukunciphisa ukubonakaliswa kwamatyala abo.
Ngaphezu koko, xa inkampani ithenga kwakhona ubulungisa babanini-zabelo, njengaxa omnye okanye abanini-zabelo benkampani edityanelweyo begqiba kwelokuba baphume, inkampani kufuneka kwangaxeshanye yehlise inkunzi ebhalisiweyo kunye nenkunzi ehlawulwayo.
Okokugqibela, xa inkampani idityaniswa, njengaxa isebe elithile lijikwa njengequmrhu elizimeleyo, ii-asethi nazo ziyahlulwa, nto leyo eya kuthi iguqulelwe njengokucuthwa kwemali eyinkunzi ebhalisiweyo yenkampani.
Xa inkampani inciphisa imali eyinkunzi ebhalisiweyo, unciphiso oluhambelanayo kwisixa-mali somnikelo okanye izabelo kufuneka zenziwe ngokomlinganiselo wamagalelo okanye izabelo zabanini-zabelo. Ukwahluka kwenziwa kula matyala alandelayo: apho umthetho uchaza ngenye indlela; ukuba kukho izivumelwano ezithile phakathi kwabo bonke abaninizabelo be-LLC; njl..
Qaphela ukuba emva kokuba inkampani yehlise inkunzi ebhalisiweyo, ayinako ukusasaza iingeniso de isixa-mali esiqokelelweyo sengxowa-mali yokugcinwa kwemithetho kunye ne-discretionary reserve fund ifikelele kuma-50 epesenti yenkunzi ebhalisiweyo yenkampani.
Indlela yokutshintsha inkunzi ebhalisiweyo
Iinkqubo zokutshintsha i-capital ebhalisiweyo ye-FIEs ichazwe kuMthetho woTyalo-mali lwaNgaphandle, uMthetho weNkampani, iMiqathango yokuNika iNgcaciso yoTyalo-mali lwaNgaphandle, uMmiselo woLawulo kuBhaliso lwamaQumrhu eMarike, kunye neminye imithetho nemimiselo efanelekileyo.
Ngokuqhelekileyo, ukwandisa imali ebhalisiweyo kulula kunokunciphisa inkunzi ebhalisiweyo, eyokugqibela ebandakanya iinkqubo ezongezelelweyo.
Apha ngezantsi sibonelela ngesikhokelo senyathelo ngalinye, kunye nemigaqo eyongezelelweyo efunekayo yokunciphisa inkunzi ebhalisiweyo igxininisiwe.
Inyathelo 1: Isigqibo sokwandisa okanye ukuncitshiswa kwenkunzi ebhalisiweyo
Phantsi koMthetho weNkampani, isigqibo sokutshintsha isixa semali eyinkunzi ebhalisiweyo siwela phantsi kwengqwalasela yentlanganiso yabaninizabelo. Esi sigqibo kufuneka sivunywe ngabaninizabelo abamele ngaphezu kwesibini kwisithathu samalungelo okuvota.
Ibhodi yabalawuli yenkampani ke inoxanduva lokuqulunqa izicwangciso zenkampani yokunyusa okanye ukunciphisa inkunzi ebhalisiweyo.
Intlanganiso yabaninizabelo kufuneka emva koko ihlaziye i-AoA ngokufanelekileyo ukuqinisekisa ukuba isixa-mali esiyinkunzi esibhalisiweyo siyangqinelana nenkunzi erhumayo yabaninizabelo.
Qaphela ukuba ukonyusa inkunzi ebhalisiweyo, inkampani inokuba nabaninizabelo abakhoyo bavume ukonyusa inkunzi yabo ebhalisiweyo, okanye izise abaninizabelo abatsha ukuba bafake isandla kwinkunzi.
Xa kucuthwa i-capital ebhalisiweyo, isixa-mali semali exhuzulwayo esinokuhlawulwa phesheya kolwandle okanye siphinde sityalwe kwakhona ngaphakathi sikholisa ukukhawulelwa kwimali ebhatalwe-kwimali ebhalisiweyo yabatyali-zimali bangaphandle, ngaphandle kwe-equity efana noovimba bemali, oovimba be-surplus, iingeniso ezingasasazwanga, njalo njalo. Ukuba ingeniso yokunciphisa inkunzi isetyenziselwa ukwenza ilahleko kwincwadi okanye ukunciphisa uxanduva lomnikelo weqela langaphandle, isixa semali yokunciphisa inkunzi iya kumiselwa kwi-zero, ngaphandle kokuba kuchazwe ngenye indlela.
Inyathelo lesi-2: Ukulungisa iphepha lomncono kunye noluhlu lwezinto zexabiso kunye nokwazisa abatyalwayo (ngokuncipha kuphela)
Emva kokwenza isigqibo sokunciphisa i-capital ebhalisiweyo, inkampani kufuneka ilungiselele i-balance sheet kunye ne-inventory ye-asethi.
Kufuneka kwakhona ikwazise abatyalwayo bayo zingadlulanga iintsuku ezili-10 ukususela kumhla wokwenza isigqibo kwaye ipapashe oku kuluntu kwiphephandaba elizinikeleyo zingaphelanga iintsuku ezingama-30. Kungenjalo, iinkampani zinokungena kwi-National Enterprise Credit Information Publicity System kwaye zipapashe izibhengezo zokunciphisa inkunzi ngokusebenzisa icandelo lezaziso zolwazi. Ixesha lopapasho ziintsuku ezingama-45.
Abatyalwayo banelungelo lokufuna ukuba inkampani ihlawule amatyala okanye inike iziqinisekiso ezihambelanayo phakathi kweentsuku ezingama-30 zokufumana isaziso, okanye kwiintsuku ezingama-45 ukusuka kumhla wokubhengezwa koluntu ukuba abasifumani isaziso.
Ngaphantsi koMthetho omtsha weNkampani, ukuba inkampani ikhetha ukunciphisa inkunzi ebhalisiweyo ukuze ihlawule ilahleko, akufuneki ukuba yazise ababolekisi ngeentsuku ezili-10 zesisombululo sokunciphisa inkunzi ebhalisiweyo. Nangona kunjalo, kusafuneka ibhengeze ukuncitshiswa kwephephandaba okanye ngeNational Enterprise Credit Information Publicity System zingaphelanga iintsuku ezingama-30 zesigqibo.
Inyathelo lesi-3: Ukutshintsha ubhaliso kunye nesicelo selayisensi entsha yeshishini
Kuzo zombini ukwanda kunye nokunciphisa inkunzi ebhalisiweyo, iinkampani kufuneka zifake isicelo sokutshintsha ubhaliso kwaye zifake isicelo selayisensi entsha yeshishini kwisebe lendawo yoLawulo lukaRhulumente loLawulo lweMarike (SAMR). Nangona kunjalo, ukunyusa i-capital ebhalisiweyo, inkampani kufuneka ifake isicelo sokutshintshwa kobhaliso kwiintsuku ezingama-30 zesisombululo, ngelixa ukunciphisa inkunzi ebhalisiweyo, inkampani inokufaka isicelo sokutshintsha ubhaliso emva kweentsuku ezingama-45 ukususela kumhla wokubhengezwa koluntu.
Ukufaka isicelo sokutshintsha ubhaliso kwaye ufake isicelo selayisenisi yoshishino ehlaziyiweyo, iinkampani kufuneka zingenise la maxwebhu alandelayo:
● Ifomu yeSicelo sokuBhaliswa kweNkampani etyikitywe ngabameli benkampani bendawo abasemthethweni (kunyanzelekile) – ikopi yoqobo;
● Ubungqina besigqibo okanye isigqibo sokulungisa i-AoA yenkampani – ikopi eyintsusa;
● I-AoA ehlaziyiweyo yatyikitywa yaza yaqinisekiswa ngummeli wenkampani ngokusemthethweni – ikopi yoqobo;
● (Ukunciphisa kuphela): Inkcazo yokuhlawula ityala lenkampani okanye imeko yesiqinisekiso setyala, kwaye, ukuba isaziso sokunciphisa inkunzi ebhalisiweyo sipapashwa kuphela kwiphephandaba, isampuli yephephandaba yesaziso (abo babhengeze ukuncitshiswa kwenkunzi ebhalisiweyo. ngeNational Enterprise Credit Information Publicity System baxolelwe ekungeniseni imathiriyeli yokubhengeza) – ikopi yoqobo;
● Amaxwebhu okuvunywa avela kugunyaziwe wolawulo lwezibambiso zeBhunga kaRhulumente (yenkampani ehlangeneyo yamasheya eyandisa inkunzi yayo ebhalisiweyo ngokukhutshwa esidlangalaleni kwezabelo ezitsha okanye inkampani edwelisiweyo eyandisa inkunzi yayo ebhalisiweyo ngokukhutshwa kwezabelo ezitsha ezingezizo zikawonke-wonke) – yokuqala kunye ikopi;
● Ilayisensi yeshishini yangaphambili - yokuqala kunye nefotokopi.
Ukuba izixhobo zesicelo zizalisekile kwaye zihambelana neefomathi ezifunekayo, igunya lokubhalisa liya kuqinisekisa kwaye libhalise isicelo kwindawo leyo, likhuphe isaziso sokubhalisa, kwaye likhuphe ilayisenisi yeshishini ngexesha elifanelekileyo (kwiintsuku zokusebenza ezili-10). Ukuba ubhaliso-ndawo akuvunyelwanga ngalo, ugunyaziwe wobhaliso uya kukhupha ivawutsha yokufumana imathiriyeli yesicelo kumfaki-sicelo kwaye ahlolisise izixhobo zesicelo kwiintsuku ezintathu zokusebenza. Kwiimeko ezinzima, oku kunokwandiselwa ezinye iintsuku ezintathu zokusebenza, apho umenzi-sicelo uya kwaziswa ngokwandiswa ngembalelwano.
Inyathelo lesi-4: Ingxelo yotyalo-mali lwangaphandle
NgokweMiqathango yokuNika iNgxelo yoLwazi loTyalo-mali lwaNgaphandle, apho kukho utshintsho kulwazi kwingxelo yokuqala kwaye utshintsho lubandakanya utshintsho lobhaliso kunye ne-SAMR yendawo, i-FIE iyakungenisa ingxelo yotshintsho ngenkqubo yobhaliso lweshishini xa ifaka isicelo. ukwenzela utshintsho lobhaliso.
Inyathelo 5: Uhlaziyo kunye nebhanki
Ukongeza kokufaka utshintsho kwixabiso lenkunzi ebhalisiweyo kunye ne-SAMR yendawo, iinkampani kufuneka zifake izicelo zotshintsho oluhambelanayo kwibhanki kwindawo yokubhalisa.
Emva kokuba ibhanki igqibe ubhaliso lotshintsho, kufuneka ivume izinto zobhaliso, isixa sobhaliso, kunye nomhla, isitampu setywina leshishini lebhanki elikhethekileyo kwivawutsha yerhafu yokuqala, kwaye ugcine ikopi kunye ne-endorsement kunye nesitywina esikhethekileyo seshishini.
Inyathelo lesi-6: Ukutshintsha ubhaliso lonaniso lwangaphandle
I-FIEs ezonyusa okanye ezinciphisa inkunzi yazo ebhalisiweyo nazo kufuneka zifake isicelo kwisebe lendawo yoLawulo lweState of Foreign Exchange (SAFE) ukwenzela utshintsho lobhaliso lonaniso lwangaphandle.
Ezi mathiriyeli zilandelayo mazingeniswe:
● Isicelo esibhaliweyo esincanyathiselwe kwiFomu yeSicelo soBhaliso loLwazi oluSisiseko loTyalo-mali oluNgqo lwaseKhaya (I) kunye nesiqinisekiso sobhaliso lweshishini.
● Ilayisensi yoshishino ehlaziyiweyo (ikopi egximfizwe ngesitywina esisemthethweni seyunithi).
● Iinkampani eziphantsi kwenkqubo yokubhaliswa kwenkunzi ebhalisiweyo ebhalisiweyo nazo ziya kubonelela ngamaxwebhu okuvunywa okanye ezinye izinto zokuqinisekisa ezivela kwabasemagunyeni kushishino olufanelekileyo.
Ukutshintsha i-capital ebhalisiweyo yenkampani e-China yinkqubo enzima efuna intsebenziswano kunye namaziko amaninzi karhulumente kunye nokugqitywa koluhlu olude lwamaphepha.
Ngenxa yobunzima, kulula ukwenza iimpazamo ezinokwandisa ixesha kunye nokulibazisa ngakumbi imisebenzi yeshishini. Nangona kunjalo, ngokucwangciswa okufanelekileyo kunye nokulungelelaniswa, iinkqubo zinokugqitywa ngaphandle kokuphazamiseka. Ukufumana uncedo ngocwangciso kunye nesicelo sotshintsho kwinkunzi ebhalisiweyo, iinkampani zinokufikelela kubuchwephesha bethu bobalo, irhafu kunye nabacebisi bezomthetho.