Imiba eqhelekileyo kuBhaliso lweRhafu yeeNkampani zaseTshayina

A.

I-State Taxation Administration (STA) inoxanduva lokuqulunqa nokuphumeza inkqubo yerhafu kwiRiphabhlikhi yaBantu baseTshayina. Nangona kunjalo, ukuphathwa kunye nokuqokelelwa kweerhafu kuqhutywa ekuhlaleni ngamaqumrhu erhafu engingqi.

Iirhafu ziyahluka kwiindawo ezithile kwaye zisebenza kumashishini athile, afana neMimandla yoRhwebo oluKhululwa (FTZs). Ngokomzekelo, i-Shanghai FTZ igxile kurhwebo lwamazwe ngamazwe kunye nemali kunye ne-9% kunye ne-15% yerhafu yerhafu. I-Tianjin FTZ igxile kuphando nophuhliso, uyilo kunye nolungiselelo lokuhamba ngenqwelomoya. Lo mmandla ukwanomlinganiselo ophakathi kwe-9% ne-15%.

Ukuba uqhuba ishishini lamazwe angaphandle ngokupheleleyo (WFOE), into ethetha ukuba uqhuba ishishini elizweni ngaphandle kweqabane lasekuhlaleni, nantsi irhafu enokusebenza:

1. Iirhafu ezinxulumene nengeniso kunye nenzuzo:

● I-CIT - irhafu yomvuzo weshishini lakho.

● Ukubamba iRhafu - iirhafu ezisebenza kwingeniso yamashishini angaphandle asebenza eTshayina.

2. Iirhafu ezinxulumene nentengiso kunye nengeniso:

● Irhafu eyongeziweyo kwixabiso - Irhafu esekelwe kusetyenziso.

● Consumption tax - Irhafu esebenzayo kwizinto ozithengileyo.

● Irhafu yesitampu - Irhafu kumaxwebhu asemthethweni aqinisekisayo.

● Irhafu yezindlu nomhlaba - Irhafu esetyenziswa kwipropati eyeshishini lakho - ekwaziwa ngokuba yirhafu yepropathi.

● Irhafu yoshishino - Irhafu esetyenziswa kwizibonelelo zenkonzo, ukukhutshelwa kwempahla engabambekiyo kunye nokuthengiswa kwezindlu nomhlaba.

Inkqubo yerhafu yaseTshayina ibonelela ngeenzuzo kumashishini angaphandle, kubandakanywa ukutsalwa kweendleko ezifana ne-R&D, uqeqesho, kunye neminikelo, inkuthazo yerhafu efana namaxabiso athotyiweyo kunye nokukhululwa, izivumelwano ezibanzi zokunqanda ukurhafiswa kabini kumazwe angaphezu kwe-100, kunye nobume berhafu obungafihliyo. Ezi zibonelelo zinokuxhasa ukonga iindleko kunye nokhuphiswano lwamashishini angaphandle kwimarike yaseTshayina.

A.

A.

Izinga lerhafu yenkampani e-China yi-25%.

A.

Ewe. Izinga lerhafu yeshishini lisetyenziswa kuzo zonke iinkampani.

A.

Onke amashishini, kuquka nayiphi na imibutho efumana umvuzo eTshayina, anoxanduva lwale rhafu. UMthetho we-CIT uhlela amashishini abe ngamashishini angabahlali nabangahlali, ngalinye linezibophelelo ezithile zerhafu.

Ishishini labahlali

Ishishini lomhlali libhekisa kwinkampani yaseTshayina okanye yangaphandle efakwe ngokusemthethweni eTshayina ngemisebenzi yeshishini elawulwa lilizwe. Oku kuquka amashishini angaphandle ngokupheleleyo (i-WFOE), amashishini adibeneyo (JVs), okanye amashishini orhwebo atyalwe kumazwe angaphandle (FICE).

Kule meko, amashishini kufuneka ahlawule irhafu yenkampani kwingeniso yehlabathi jikelele, nokuba ivela ngaphakathi okanye ngaphandle kweTshayina.

Ishishini elingahlaliyo

Ishishini lakho lithathwa njengeshishini elingahlaliyo ukuba limiselwe ngokwemigaqo yangaphandle kwaye alilawulwa ngaphakathi eTshayina. Oku kuthetha ukuba ishishini lakho libhalisiwe kwaye liqhutywa ngaphandle kweTshayina. Kule meko, kuya kufuneka uhlawule irhafu kuphela ngengeniso oyifumene eTshayina.

A.

Izinga lerhafu kwiinkampani zaseTshayina yi-25%.

Eli zinga lisebenza kwiinkampani ezihlala kunye nezingengabo abahlali ezisebenza kwiindawo ezingenisa imali eTshayina.

Nangona kunjalo, njenge-SME, unokuxhamla kumaxabiso aphantsi ngokusekwe kwizinto ezifana nohlobo lwequmrhu lakho, ubungakanani, icandelo, okanye indawo.

Kumvuzo ovela eTshayina onganxulumananga neziseko zakho elizweni, okanye ukuba awungommi wenkampani ngaphandle kokusekwa apho, kuncitshiswe okwethutyana ukuya kuma-20%.

Amashishini amancinci nanengeniso ephantsi afanelekela ukuthotywa kwezinga le-CIT lama-20%, ngelixa amashishini obuchwepheshe obuphezulu okanye lawo abhaliswe kwiindawo ezizodwa njengamashishini akhuthazwayo e-Hainan anokonwabela izinga elithotyiweyo le-15%.
Kwakhona, ukuba ulishishini eliqeqeshiweyo kumashishini angundoqo ngaphakathi kwemimandla yeFTZ, efana neLingang New Area yeShanghai Pilot FTZ, unokuxhamla kwireyithi ethotyiweyo ye-15% iminyaka emihlanu ukusuka kumhla wokusekwa kweshishini lakho. Nalu uluhlu lwamashishini angundoqo kunye neFTZ:

Amashishini angundoqo:

● Iisekethe ezidibeneyo

● Ubukrelekrele bokwenziwa

● I-Biomedicine

● Amandla amatsha

● Izinto ezintsha

● Ukwenziwa kwezixhobo zodidi oluphezulu

● Amandla acocekileyo

● Imveliso ekwinqanaba eliphezulu

● Iinkonzo zemali

● Ukhenketho

● Ulungiselelo

● Ezolimo zale mihla

Indawo yeFTZ:

● Indawo yoRhwebo oluKhululwa eShanghai

● i-Guangdong Free Trade Zone

● iNdawo yoRhwebo oluKhululwa eTianjin

● Indawo yoRhwebo oluKhululwa yiFujian

● uMmandla woQoqosho oKhethekileyo waseChongqing

● iSichuan Free Trade Zone

● Ummandla woQoqosho oKhethekileyo waseShaanxi

● Indawo yoRhwebo oluKhululwa yiHenan

● Indawo yoRhwebo eZhejiang

● i-Hubei Free Trade Zone

● Ummandla woQoqosho oKhethekileyo waseLiaoning

● I-Hainan Free Trade Port

● I-Jiangsu Free Trade Zone

● uMmandla woRhwebo oluKhululwa yiShandong

● i-Hebei Free Trade Zone

● i-Heilongjiang Free Trade Zone

● i-Guangxi Free Trade Zone

● iYunnan Free Trade Zone

● Indawo yoRhwebo oluKhululwa eBeijing

● I-Anhui Free Trade Zone

● Indawo yoRhwebo oluKhululwa eHunan

Ezi ntlawulo zilungileyo zinokunceda ukunciphisa umthwalo wakho werhafu kunye nokwandisa ukuguquguquka kwezemali.

A.

Ingeniso erhafiswayo imiselwa kusetyenziswa i-accrual basis, apho ingeniso ifunyanwa, kwaye iindleko zifakwa xa ziqokelelwa. Zimbini iindlela zokubala ingeniso erhafiswayo: ngokuthe ngqo nangengathanga ngqo.

Indlela ethe ngqo

Indlela ethe ngqo yeyona ixhaphakileyo. Ifomula yile ilandelayo:

Ingeniso erhafiswayo = Ingeniso epheleleyo – ingeniso engarhafiswayo – ingeniso engahlawuliswa irhafu – Utsalo – Iirhafu ezinokuziswa ngaphambili kunyaka ongaphambili werhafu.

Masithathe ixesha lokujonga nganye kwezi ngokweenkcukacha.

Ingeniso epheleleyo

● Umvuzo uwonke ubhekiselele kwingeniso efunyenwe ngohlobo lwemali okanye engeyiyo eyemali, efana nale:

● Ingeniso ngokuthengisa iimpahla kunye/okanye iinkonzo ezibonelelwayo

● Ingeniso esuka kutshintshelo lwepropati

● Inzuzo evela kutyalo-mali lwezabelo ezifana nezahlulo kunye neebhonasi

● Umvuzo wokurenta

● Ingeniso evela kwinzala kunye neeroyalties

● Izipho neminikelo

Ingeniso engarhafiswayo kunye nokukhululwa kwirhafu

Ingeniso engarhafiswayo kunye nokukhululwa zizinto zengeniso ezixolelweyo kwirhafu, kuquka:

● Ulwabiwo lwemali

● Iindleko zolawulo

● Iimali zikarhulumente ezifana nenkxaso-mali

● Enye ingeniso engarhafiswanga, njengoko kumiselwe ngurhulumente

Ngeli xesha, ingeniso ekhululwe kwirhafu ibandakanya izinto ezifana nezi:

● Ingeniso evela kwinzala kwiibhondi zikarhulumente

● Ingeniso kwizabelo

● Ezinye iinzuzo kutyalo-mali olwabiweyo phakathi kweenkampani zasekhaya ezifanelekileyo okanye ziinkampani zangaphandle eTshayina

● Umvuzo wamaqela angenzi nzuzo

Iimali ezitsalwayo

Umthetho werhafu uvumela ukutsalwa kwengeniso yakho erhafiswayo ngokusekelwe kwiindleko zeshishini lakho koku kulandelayo.

● Iminikelo yesisa

● Inkcitho esengqiqweni enxulumene nengeniso yeshishini

● Ukuhla kwexabiso ngokufanelekileyo kwee-asethi eziphathekayo

● Ukucuthwa kancinci kancinci kwee-asethi ezingaphathekiyo

● Ukucuthwa kancinci kancinci kweendleko

● Iindleko zoluhlu

● Ugqithiso lwexabiso le-asethi

● Utsalo olongezelelweyo ngokomthetho werhafu

IiCaps zikhona kwiindleko ezithile ezitsalwayo, kubandakanywa:

● Intlalontle yabasebenzi – ukuya kuthi ga kwi-14% yemivuzo yabasebenzi iyonke.

● Iimali zemibutho yabasebenzi – ukuya kuthi ga kwi-2% yemivuzo yabasebenzi iyonke.

● Imfundo yabaqeshwa – ukuya kuthi ga kwi-8% yemivuzo yabasebenzi iyonke. Iindleko ezingaphezulu kolu didi zingaziswa ngaphambili kwiifayile zerhafu ezizayo. Kwakhona, ukuba ukwisoftware kunye namashishini esekethe adibeneyo, kutsalwa i-100%.

● Intengiso nopapasho – ukuya kuthi ga kwi-15% yengeniso yentengiso yalo nyaka. Kude kube ngumhla wama-31 kuDisemba wama-2025, amashishini avelisa okanye athengisa izinto zokuthambisa, amayeza kunye nokuvelisa iziselo ezinganxiliyo aya kuba nesantya esonyusiweyo sokutsalwa kwe-30%. Nayiphi na imali engaphezulu inokugqithiselwa kwiifayile zerhafu kwixesha elizayo.

● Iindleko zokonwabisa ishishini ezinxulumene nemveliso okanye imisebenzi yeshishini – ukuya kuthi ga kwi-60% yeyona nkcitho ifunekayo oyenzileyo, ukuya kuthi ga kwi-0.5% yengeniso yakho epheleleyo yentengiso yalo nyaka, nokuba yeyiphi engaphantsi.

Indlela engathanga ngqo

Indlela engathanga ngqo isetyenziswa kancinci, kodwa inokusetyenziswa xa ishishini lakho lingenangxelo ecacileyo yengeniso kunye neendleko. Ifomula yile ilandelayo:

Ingeniso erhafiswayo = Isambuku senzuzo njengoko kubonisiwe kwincwadi yogcino-zincwadi ± Ulungelelwaniso ngenjongo yerhafu ± Ingeniso/ingeniso yokubuyisela ilahleko eyenzeke kunyaka ophelileyo.

Nceda uzive ukhululekile ukuqhagamshelana nathi ngenkonzo elungiselelwe.

A.

Inkqubo yokuxhasa ngemali inkampani yaseTshayina iyodwa, kwaye kukho iindlela ezintathu kuphela ezisemthethweni zokufumana imali kwinkampani yaseTshayina. Iifayili ezisemthethweni kunye neemvume ezilawulayo kufuneka zifunyenwe kwinkqubo. Ezi ndlela zintathu zomthetho zezi:

1. Inkunzi ebhalisiweyo

2. Ityala elivumelekileyo

3. Iimali eziveliswe ngaPhakathi kwiMisebenzi yoShishino

A.

I-capital ebhalisiweyo ichazwa kwaye ifakwe kwiifayile zelayisensi yoshishino. Kufunwa ngokusemthethweni ngabasemagunyeni baseTshayina ukuba bafake inkampani entsha. Imali ethile (Ngokuthetha ngokubanzi, i-15% yemali iyonke kwaye ingabi ngaphantsi kwe-RMB 30,000) yenkunzi ebhalisiweyo kufuneka ibe negalelo kwixesha elithile emva kokukhutshwa kwelayisensi yoshishino. Ngaphandle koko, kufuneka idlule kwinkqubo yoqinisekiso phambi kokuba ibalwe ngokuchasene nesibophelelo sotyalo-mali olubhalisiweyo lwenkampani.

A.

Imali eziinkozo kunye nexabiso kunye notyalo-mali olungenamali olugqithiselwayo olufana nee-asethi ezinzima, ubugcisa, izixhobo.

A.

Ewe. Nangona kunjalo, kungakhathaliseki ukuba kunyuswe okanye kuncitshiswe imali eyinkunzi ebhalisiweyo, imvume ethile kufuneka ifunyanwe kwabasemagunyeni baseTshayina, kwaye kunokubiza iiveki ezimbalwa okanye iinyanga ezimbalwa ukugqiba zonke iinkqubo zikarhulumente.

A.

Ityala elivumelekileyo limiselwa kwaye lifakwe kwimigaqo yotyalo-mali yaseTshayina esekwe kwisikali senkampani, kungakhathaliseki ukuba luhlobo luni na lweshishini okanye indawo kwaye luya kusebenza kuzo zonke iindlela zokubolekwa kwemali, kubandakanywa iimali-mboleko zenkampani, iimali-mboleko zebhanki, amatyala angaphantsi, akhethwayo (angenakuguqulwa. ) isitokhwe, njl.

A.

Ngenxa yokuba ityala lendawo lenza i-hedge ye-balance sheet yendalo ngokubhekiselele kwi-FOREX (imarike yotshintshiselwano lwangaphandle) -ukuhlaziywa okuqhutywayo okunokuthi kube nefuthe kwimivuzo edibeneyo ngokukhawuleza. Ukuba ulungelelanisa imali mboleko yakho kunye ne-equity ukuya kwelona qondo liphezulu linokwenzeka, unciphisa isiphumo sokuhlaziya i-FOREX kwimivuzo yakho.

A.

Kukho imithombo emithathu yemali-mboleko: iibhanki zasekhaya zaseTshayina, iibhanki zangaphandle ezinelayisenisi yokukhupha iimali-mboleko zorhwebo eTshayina kunye nemali-mboleko esemthethweni ye-intercompany eya kuba yimali-mboleko evela kwinkampani engumzali.

A.

Isibambiso sendawo esifanelekileyo sinokubandakanya izakhiwo, izixhobo, ii-akhawunti ezifunyenweyo kunye noluhlu lwemigangatho yemfundo yeepesenti ezahlukeneyo. Eyona ndlela ixhaphakileyo yokwanelisa umqobo wokubambisa ofanelekileyo kungesiqinisekiso somzali sohlobo oluthile olwamkelekileyo kumbolekisi. Imizekelo yeziqinisekiso zabazali ibandakanya, kodwa ayiphelelanga koku:

1. Iileta zeTyala ezivela kwinkampani engumzali yangaphandle ukuxhasa imali-mboleko ethe ngqo yibhanki yaseTshayina.

2. Idiphozithi kwisebe lebhanki laseHong Kong lebhanki yangaphandle enikwe ilayisenisi yokukhupha imali-mboleko yorhwebo eTshayina.

3. Ileta yesiqinisekiso somzali esiya kwibhanki yangaphandle enelayisensi yokukhupha iimali-mboleko zorhwebo eTshayina. Oku kuyenzeka kodwa akuqhelekanga kwaye kukhawulelwe kwimeko apho ibhanki yorhwebo yangaphandle inobudlelwane obude kunye nenkampani engumzali wangaphandle.