Ukushintsha ikheli lenkampani

A.

Zonke izinkampani ezibhaliswe e-China kufanele zinikeze ikheli lendawo ezweni lase-China elihlangabezana nezimfuneko zokubhalisa. Uma ibhizinisi lidinga ukushintsha ikheli lalo elibhalisiwe, kunenombolo yezidingo ezithile okufanele zihlangatshezwe ukuze kube noshintsho olungenazihibe. Ikheli lebhizinisi lenkampani liyingxenye yolwazi lwayo olubhalisiwe oluyisisekelo (kanye nobubanzi bebhizinisi layo, imali eyinhloko ebhalisiwe kanye negama lenkampani), ngakho noma yiziphi izinguquko kulolu lwazi ziwuhlelo oluyinkimbinkimbi oluqhathaniswa nenkampani esanda kubhaliswa. Ngaphezu kwalokho, kunemikhawulo ethile yokuthi yini ehlanganisa ikheli lendawo elise-China, futhi ukwephulwa kwalezi zidingo kungase kubambezele kakhulu inqubo yesicelo futhi kungase kuthinte ngisho nokusebenza kwenkampani.

A.

A.

Izidingo ezijwayelekile okufanele uzikhumbule lapho ucubungula ukuguqulwa kwekheli yilezi:

● Ngokwehlukile eYurophu, eMelika, noma e-Taiwan, yinkampani eyodwa kuphela engabhaliswa kunoma yiliphi ikheli e-China.

● Ikheli kufanele lihambisane nohlobo lwebhizinisi nenjongo yebhizinisi, okungukuthi, inkampani ehweba ngezohwebo idinga ikheli lezentengiselwano, imboni yokukhiqiza idinga ikheli lokukhiqiza, njll. Ngokuvamile, umnikazi wendawo kufanele anikeze ikhophi yesitifiketi somnikazi wendawo. sesihloko, esihlanganisa ngokucacile isigaba “sokusetshenziswa” noma “inhloso yokusebenzisa.”

● Ukusetshenziswa kwendawo yokusebenzela njengekheli elibhalisiwe, nakuba lamukelwa kancane kancane ezindaweni ezithile zebhizinisi, kusavinjelwe futhi kungase kubangele ukwenqatshwa kungazelelwe phakathi nenqubo yesicelo.

● Kudingeka isikhathi esincane sokuqashisa sezinyanga eziyi-12 lapho kuthunyelwa ushintsho olusha lwesicelo sekheli.

Lezi zidingo zingaqinisekiswa ngokuvakashela isayithi ekhelini elibhalisiwe lenkampani. Ngaphambi kokuthatha izinyathelo zokufaka isicelo sesitifiketi sokufuduka, kubalulekile ukuqinisekisa ukuthi ikheli elibhalisiwe elisha elihlosiwe lihambisana ngokugcwele nezimfuneko zikahulumeni wendawo.

Amanothi ngokushintshwa kwekheli:

Uma inkampani ithuthela esifundeni, idinga kuphela ukuthola isitifiketi sokufuduka kubaphathi bezimboni nezohwebo, bese ingafaka isicelo selayisense yebhizinisi ebuyekeziwe esifundeni esisha. Kodwa-ke, uma ufuna ukufaka isicelo kuzo zonke izifundazwe nezifunda, udinga ukukhipha imibhalo eyengeziwe esikhungweni esidala sezimboni nezentengiselwano ukuze uqinisekise ukuthi uguquko lwamakheli esifunda lwangempela lugunyaziwe.

Kulokhu, ingozi enkulu yokusebenza ibhizinisi elibhekene nayo lapho ishintsha amakheli ukugunyazwa kwesifunda sokuqala. Ngokuvamile, amabhizinisi afisa ukushiya isifundazwe angaphansi kophenyo lwentela olunzima kanye nokunye ukuhlola ngaphambi kokuthola isitifiketi sokuthuthela kwenye indawo. Lokhu kwenziwa ngokusobala ukuze kuqinisekiswe ukuthi ibhizinisi lithobela ngokuphelele futhi alikweleti, kodwa futhi kuba nomthelela wokubambezela ukuguqulwa kwekheli. Kulokhu, ibhizinisi lingakhetha ukusula ukubhaliswa kwenkampani yokuqala futhi libhalise inkampani entsha sha endaweni entsha.

Amabhizinisi akusadingeki ukuthi enze ucwaningo lokucwaninga njengombandela wokushintsha ikheli lawo elibhalisiwe. Manje sekunokuhlolwa kwangaphakathi phakathi kwemboni yendawo kanye nehhovisi lezohwebo kanye ne-China Taxation Bureau, futhi abafake izicelo bayaziswa kuphela uma kutholakala ukuthi banezibopho zentela ezisele; lokhu kunciphisa kakhulu isikhathi sokufaka isicelo sabatshalizimali bakwamanye amazwe.

Nokho, abatshalizimali abanezibopho zentela ezisasele noma izinhlawulo basengakwazi ukuthola isicelo sabo sokushintsha ikheli lebhizinisi elibhalisiwe libambezelekile. Kulokhu, abatshalizimali bangakhetha ukuvele bavale ibhizinisi endaweni eyodwa futhi bavule ibhizinisi elisha kwesinye. Kulesi simo, zonke izinkontileka zebhizinisi ezikhona kufanele zidluliselwe ebhizinisini lokuqala, futhi isikweletu esihlobene nebhizinisi lokuqala sisekhona futhi kufanele sikhokhelwe.

Isiphetho

Yize inqubo iba lula, ukushintsha ikheli lakho elibhalisiwe e-China kusengaba nzima. Kuphakanyiswa ukuthi uma ufuna ukuqinisekisa ushintsho, udinga ukusayina futhi uqinisekise amadokhumenti afanele kusenesikhathi noma uphathise i-ejensi enolwazi engaqonda kangcono umehluko wendawo kanye nezinkinga ezingase ziphakame.

Futhi ngenxa yokungaqiniseki kwenqubo yoshintsho, emadolobheni esigaba sokuqala saseShayina njengeShanghai, Shenzhen, nezinye izindawo, izinkampani eziningi kancane kancane zikhetha ukusebenzisa ikheli elibhalisiwe njengenkampani enobhala futhi zihlukanise ikheli elibhalisiwe nehhovisi langempela. . Amahhovisi angase adinge ukuthuthwa ngenxa yezinto ezifana nendawo, ithrafikhi, noma izindleko zokuqashisa, futhi amakheli abhalisiwe abatshalizimali ngeke adinge ukushintshwa, kugwenywe lezi zinqubo zoshintsho ezinde nezingalindelekile.

A.

Yini Egameni? Ukushintsha Igama Lenkampani E-China

I-SHANGHAI - Ukulungiswa kwamagama kuyimfundiso eyinhloko yamaConfucian esekelwe embonweni wokuthi ukusebenzisa amagama afanele ezinto—iziqu zomuntu siqu, izinto ezisetshenziswayo, izinhlobo zezitshalo, njll—kunemiphumela yangaphandle ekudaleni ukuzwana ebudlelwaneni bomuntu bezenhlalo kanye nomhlaba wonke. .

E-China, ukubaluleka kokuthola igama elilungile kuyiqiniso ezinkampanini njengabantu ngabanye, njengoba kugqanyiswe ukugunyazwa kwegama kuyisinyathelo sokuqala sokusungula inkampani e-China. Kodwa kwenzekani uma igama elikhethelwe ibhizinisi lakho, ngesizathu esisodwa noma esinye, lidinga ukushintshwa?

Inqubo yokushintsha igama lenkampani e-China iphenduka inkimbinkimbi, nakuba ilula kakhulu, ngokwesibonelo, kunokushintsha izinga lebhizinisi lomuntu. Ngenxa yokuthi igama lenkampani liboniswa ezinhlotsheni ezimbalwa zamadokhumenti asemthethweni (njengelayisensi yebhizinisi layo, i-chop yenkampani nesitifiketi sokubhalisela intela), noma yiziphi izinguquko kulolu lwazi kufanele zifakwe kusiphathimandla esiphethe ngasinye. Kubalulekile ukuthi izinkampani zilungiselele ngokufanelekile isinyathelo ngasinye ngaphambi kokufaka isicelo sokuqala, njengoba izinsuku eziwumnqamulajuqu ezinyathelweni zakamuva zitholwa wukuphothulwa kwangaphambilini.

Ukushintsha igama kufanele kufakwe ku-State Administration for Industry and Commerce (SAIC) yasendaweni lapho inkampani yayibhaliswe khona ekuqaleni, futhi idinga lokhu okulandelayo:

● Isicelo esibhaliwe soshintsho kulwazi olubhalisiwe lwenkampani, olusayinwe omele umthetho;

● Isinqumo noma isinqumo ngoshintsho, esenziwe ngokuvumelana noMthetho Wenkampani.

● Eminye imibhalo njengoba ichazwe yi-SAIC yendawo.

Ngokufanayo nesicelo sokuqala sokugunyazwa kwangaphambili kwegama, isicelo esibhaliwe sokushintsha igama lenkampani kufanele okungenani sibe namagama ahlongozwayo angu-3 (kuhlanganise nelinye elithandwayo) ngokuhambisana “Nezinyathelo Zokusebenzisa Ukuphathwa Kokubhaliswa Kwegama Lebhizinisi” kusukela ngoJuni. , 2004. Uma igama lokuqala elihlongozwayo selibhalisiwe enye inkampani, izikhulu zizogunyaza elinye lamanye amagama ahlongozwayo.

Isakhiwo esijwayelekile segama lenkampani simi kanje:

[Umphathi. Isigaba]+[Igama Lohwebo]+[Imboni]+[Uhlobo Lwenhlangano]

Isibonelo sokuqamba isakhiwo se-WFOE:

[Shanghai]+[Igama lokuhweba]+[Consulting]+[Co., Ltd]

*Okunye, isigaba sokuphatha singafakwa kubakaki ngemuva kweGama Lokuhweba noma Imboni, isb. XXX Consulting (Shanghai) Co., Ltd. Lokhu kuvunyelwe kumabhizinisi atshalwe ngemali kwamanye amazwe kuphela.

Isakhiwo segama lenkampani sijwayelekile kuzo zonke izingxenye ngaphandle kweGama Lohwebo. Nokho, izimfuneko ezithile zilawula ukukhetha komuntu le ngxenye. Isibonelo, Igama Lohwebo kufanele lisebenzise izinhlamvu zesiShayina (akuvunyelwe ukusebenzisa izinhlamvu zesiLatini/iphinyin noma izinombolo zesi-Arabhu) futhi kufanele libe nohlamvu olungaphezu kolulodwa. Ngaphandle uma kugunyazwe yi-SAIC, igama lenkampani akumele liqukathe noma yikuphi kokulandelayo: (China), (China), (National), (State), (International).

Uma ushintsho luvunyiwe, zingakapheli izinsuku eziyi-10 iziphathimandla zizokhipha isaziso sokugunyazwa kanye nesicelo sokuthi inkampani iguqule ilayisense yayo yebhizinisi ngokufanele. Imali engu-RMB100 iyasebenza kunoma yiluphi ushintsho lolwazi olubhalisiwe. Ngokombono, noma yiziphi izinguquko egameni lenkampani kufanele zifakwe ku-SAIC yendawo zingakapheli izinsuku ezingu-30 zesinqumo sokwenza ushintsho. Ukwehluleka ukufaka ushintsho kulwazi olubhalisiwe kungaholela enhlawulo ephakathi kuka-RMB10,000 no-RMB100,000.

A.

Noma ngabe ngenxa yokwanda kwemvelo noma izingqinamba ze-midlife, kwesinye isikhathi kuba nesidingo sokuhlangana kokuthile okusha. E-China, ukusebenza kwenkampani kuchazwa ububanzi bebhizinisi layo, incazelo yomusho owodwa wemboni/izimboni egunyazwe ukusebenza kuyo. Ngakho-ke, noma yiluphi ushintsho olubalulekile ekusebenzeni kwenkampani kufanele lwandulelwe ushintsho olubhalisiwe lobubanzi bebhizinisi.

Ukwenza kube lula, kulesi sihloko sithatha ngokuthi ibhizinisi elitshalwe ngaphandle (i-FIE) okukhulunywa ngalo liyibhizinisi langaphandle ngokuphelele (i-WFOE). Ama-WFOE ahlukaniswa njengenye yezinhlobo ezintathu—Isevisi, Ukuhweba, noma Ukukhiqiza—ezihluka ngokobubanzi bawo bebhizinisi abafanelekile kanye nenqubo yokusungulwa kwebhizinisi. Ngokuvamile, kulula kakhulu ukubhalisa ushintsho lobubanzi bebhizinisi ngaphakathi kwesigaba somuntu esikhona se-WFOE, kunokunwetshwa kusuka ku-Service WFOE kuya ku-Manufacturing WFOE, isibonelo.

Emabhizinisini angaphandle ikakhulukazi, kubalulekile ukuthi ukusebenza kwenkampani kuboniswe ngokunembile kububanzi bebhizinisi labo, njengoba lokhu kuxhunywe “Kukhathalogi Yesiqondiso Samabhizinisi Atshaliwe Amazwe Ngamazwe” (“Ikhathalogi”) ebusa ukutshalwa kwezimali kwamanye amazwe e-China. Ububanzi bebhizinisi lebhizinisi bulawulwa yizinhlangano ezimbili zikahulumeni—i-MOFCOM kanye Nokuphathwa Kwendawo Yezimboni Nezohwebo (AIC) zokubhaliswa—futhi iphrintwa kulayisensi yayo yebhizinisi kanye nolunye ulwazi olubhalisiwe njengegama layo, imali eyinhloko ebhalisiwe, kanye nommeleli osemthethweni. Abatshalizimali bakwamanye amazwe kufanele batshelwe ukuthi noma yiziphi izinguquko kububanzi bebhizinisi lenkampani zizofinyeleleka esidlangalaleni ngamarekhodi e-AIC.

Ngaphezu kwalokho, ama-FIE avunyelwe kuphela ukukhipha ama-invoyisi ngokuhambisana nobubanzi bebhizinisi lawo elibhalisiwe. Uma inkampani ihlinzeka ngamasevisi angaphandle kobubanzi bayo bemisebenzi echaziwe, ngeke ikwazi ukukhipha ama-invoyisi ezinsizakalo ezithile. Lokhu kungabangela izinkinga kumakhasimende omuntu, angase afune ukuthi isevisi ifakwe ezincwadini zabo zokubala.

Kwezinye izimo, izinkampani zingase zinikezwe ithuba lokuzamazama indlela eziklama ngayo ububanzi bebhizinisi lazo—futhi zisebenzise lokhu ukuze zibe nomthelela emathubeni okuvunyelwa/ukwaliwa, kanye nezindaba ezihlukahlukene zentela nezamasiko. Isibonelo, inkampani ingase ikhethe ukuzimaketha njengomhlinzeki wesevisi embonini ethile, kuyilapho empeleni ububanzi bebhizinisi layo bubhaliselwe ukubonisana kuphela futhi ukunikezwa kwangempela kwezinsizakalo kunikezwa umenzeli wendawo wase-China.

Ukwakha ububanzi bebhizinisi lakho ngokungenangqondo, nokho, kungaba nemiphumela yezomthetho ehlanganisa izinhlawulo noma ukuhoxiswa kwelayisensi yomuntu yebhizinisi. Okubalulekile, ububanzi bebhizinisi lebhizinisi elinikeziwe kufanele lifake noma libonise imboni equkethwe egameni lebhizinisi. Uma inkampani isebenza ezimbonini ezimbalwa, khona-ke into yokuqala esohlwini lwebhizinisi layo izobhekwa njengemboni yayo eyinhloko ngezinjongo zokuqamba amagama.

Ngokuvamile, kodwa hhayi ngaso sonke isikhathi, ukushintsha kobubanzi bebhizinisi kuzodinga ukutshalwa kwezimali okwengeziwe emalini ebhalisiwe yenkampani, enganweba kakhulu inqubo yokufaka isicelo. Ukwengeza, kuye ngohlobo loshintsho oluhlongozwayo lobubanzi bebhizinisi, ibhizinisi lingadingeka ukuthi lithole imvume eyengeziwe noma liguqule izakhiwo zalo zebhizinisi ukuze lizibandakanye embonini ethile. Okokugcina, inkampani kuzodingeka ivuselele Isitifiketi sayo Sokuvunyelwa esinikezwe i-MOFCOM, lokhu okuyisici esihlukanisayo phakathi kwama-FIE namabhizinisi asekhaya. Lezi zinyathelo kufanele zonke ziqedwe ngaphambi kokufaka isicelo ne-AIC ukuze kushintshwe ububanzi bebhizinisi lebhizinisi, eliqhubeka ngale ndlela elandelayo:

Isinyathelo 1 - Inkampani kufanele ibize umhlangano wabaninimasheya futhi ithole isinqumo sokushintsha umkhakha webhizinisi lenkampani, okuhlanganisa nokubuyekezwa okuqondile okufanele kwenziwe. Okulandelayo, ububanzi bebhizinisi njengoba buvela kuma-athikili wokuhlangana kwenkampani kufanele bushintshwe ngokuhambisana nesinqumo. Ezinsukwini ezingama-30 zalesi sinqumo, inkampani kufanele ifake isicelo ku-AIC yasekuqaleni yokubhaliswa isebenzisa ifomu lesicelo elihlobene.

Lokhu kuzodinga okwangempela kanye nekhophi yelayisense yebhizinisi lenkampani, uphawu lwenkampani kanye nesigxivizo sommeli osemthethweni, ubufakazi besinqumo somninimasheya, kanye nemibhalo ebuyekeziwe yenhlangano. Uma ushintsho lubandakanya imboni edinga ukugunyazwa okwengeziwe (okufana nelayisensi eqondene nemboni), lokhu kufanele kufakwe isicelo kuziphathimandla ezifanele zingakapheli izinsuku ezingama-30 zesinqumo sokuqala sokushintsha ububanzi bebhizinisi. Ngokulandela ukugunyazwa kwe-AIC kanye nokukhokhwa kwemali ehlobene, inkampani izothola ilayisense yebhizinisi ebuyekeziwe.

Qaphela: Ububanzi bebhizinisi lenkampani yegatsha akumele budlule enkampanini engumzali wayo; inkampani yegatsha efuna ukusebenza embonini edinga ukugunyazwa kufanele ithole ukugunyazwa okuhlukile enkampanini engumzali wayo, ngemva kwalokho isicelo singathunyelwa sokushintsha kobubanzi bebhizinisi legatsha.

Isinyathelo sesi-2 — Njenganoma yikuphi ukubuyekezwa kwelayisensi yebhizinisi lenkampani, kuzoba nezinye izinhlobo zemibhalo ehlukahlukene okufanele zibuyekezwe ngokuhambisana nesizinda sebhizinisi esibuyekeziwe, okuhlanganisa nokubhaliswa kwentela yebhizinisi. Ukubuyekeza ukubhaliswa kwentela kuyinkimbinkimbi impela, kodwa kuyisinyathelo esibalulekile kuyo yonke inqubo, njengoba kuthinta ikhono lenkampani lokukhipha ama-fapiaos (bese kuvumela amakhasimende ayo ukuthi adonse i-VAT yokufaka).

Okokuqala, inkampani kufanele ifake isicelo soshintsho olwazini olubhalisiwe ne-State Administration of Taxation (SAT) yasekuqaleni yokubhaliswa, zingakapheli izinsuku ezingama-30 zokugunyazwa ukushintsha ububanzi bebhizinisi layo. Lokhu kudinga okulandelayo:

1. Imvume evela ku-AIC yendawo ukuze iguqule imininingwane ebhalisiwe yenkampani kanye nelayisensi yebhizinisi (njengoba itholwe esinyathelweni soku-1).

2. Isitifiketi sokuqala senkampani sokubhaliswa kwentela (esokuqala nezimpinda);.

3. Ezinye izinto ezifanele.

Inkampani izobe isicelwa ukuthi igcwalise ifomu lesicelo sokushintsha ulwazi olubhalisiwe, oluzocutshungulwa yiziphathimandla zentela zingakapheli izinsuku ezingama-30 zilitholile. Uma iphumelele, inkampani izonikezwa isitifiketi esisha sentela. Izijeziso ezehlukene ziyasebenza enkampanini ehlulekayo ukubhalisa izinguquko kulwazi lwayo olubhalisiwe neziphathimandla zentela.

Ngisho nokusekelwe kunqubo efingqiwe enikezwe ngenhla, kufanele kucace ukuthi ukulungisa ububanzi bebhizinisi lenkampani e-China akuwona umsebenzi olula. Nokho, uma kubhekwa ukuhlela okufanele, kungenziwa. Kuye ngezibuyekezo ezithile okufanele zenziwe kububanzi bebhizinisi lomuntu, inqubo iyonke ingaqhubeka izinyanga, ngaphandle kwesikhathi esidingekayo ukuze inkampani ilungise imibhalo yangaphakathi.

A.

E-Shayina, abanikazi bamasheya ebhizinisini eliphethwe ngamazwe angaphandle (i-WFOE) yilabo abenza iminikelo yemali futhi bamele igunya eliphakeme kakhulu enkampanini. NgokoMthetho Wenkampani, imisebenzi namandla abaninimasheya kuchazwa kanje:

● Ukunquma ngenqubomgomo yokusebenza kanye nohlelo lokutshalwa kwezimali lwenkampani.

● Ukukhethwa noma ukufaka esikhundleni abaqondisi nabaphathi abangabamele abasebenzi nabasebenzi, nokunquma ngezindaba eziphathelene namaholo abaqondisi nabaphathi.

● Ukuhlola nokugunyaza imibiko evela ebhodini labaqondisi, imibiko evela ebhodini labaphathi noma abaphathi, kanye nesabelomali sezimali sonyaka kanye nohlelo lwama-akhawunti enkampani.

● Ukuhlola nokugunyaza izinhlelo zenkampani zokusabalalisa inzuzo kanye nokwenza ukulahlekelwa.

● Ukwamukela izinqumo zokukhushulwa noma ukuncishiswa kwezimali ezibhalisiwe zenkampani, ukukhishwa kwamabhondi ezinkampani, nokuhlanganiswa, ukuhlukaniswa, ukuchithwa, ukuqedwa noma ukuguqulwa kwenkampani.

● Ukuchibiyela Imibhalo Yenhlangano Yenkampani.

● Eminye imisebenzi namandla ahlinzekwe ku-Articles of Association yenkampani.

Kodwa-ke, ngenxa yezizathu ezahlukahlukene, kwesinye isikhathi kuyaye kudingeke ukuthi inkampani iguqule ukwakheka kwayo kwabanikazi bamasheya. Ngokuvamile, inkampani inquma ukwenza lolo shintsho ekungeneni komninimasheya omusha ozothola ukudluliswa kwezabelo kumninimasheya oyedwa noma ngaphezulu abakhona.

Kungenjalo, kungase kudingeke ukuthi kubuyekezwe ukwakheka kwabanikazi bamasheya njengomphumela wokudluliswa kokulingana phakathi kwabanikazi bamasheya noma ukuphuma komninimasheya enkampanini.

Nakuba ulwazi lwabanikazi bamasheya benkampani lungafakwanga ngokucacile ohlwini lwelayisensi yebhizinisi laseShayina, ezimweni eziningi, inkampani isazodinga ukufaka isicelo selayisensi yebhizinisi elisha, okwenza kube nzima kakhulu inqubo yokufaka isicelo.

Isinyathelo 1 — Isivumelwano sokudlulisa ukulingana kufanele sisayinwe phakathi komdluliseli nomnikazi wamasheya omusha. Inkampani kufanele ikhiphe isitifiketi somnikelo wemali yomninimasheya omusha (uma sikhona) futhi ibuyekeze uhlu lwabanikazi bamasheya.

Isinyathelo sesi-2 — Umdluliseli wezabelo noma odlulisayo (umkhokhintela) uzofayela kuziphathimandla zentela futhi athole isitifiketi sokukhokha intela yentela yeholo ngalinye (IIT) noma isitifiketi sokukhululwa enteleni.

Isinyathelo sesi-3 — Inkampani kufanele ifake isicelo ku-AIC yokuqala yokubhaliswa ukuze kushintshwe abaninimasheya benkampani futhi ithole “Isaziso Sokwamukela.” Lokhu kudinga okulandelayo (njengoba kutholwe esinyathelweni 1):

● Isivumelwano sokudlulisa ukulingana.

● Isitifiketi esisha somnikelo wemali.

● Uhlu olubuyekeziwe lwabanikazi bamasheya.

Isinyathelo sesi-4 — Inkampani kufanele ithumele amadokhumenti alandelayo ngokwe “Isaziso Sokwamukela” njengoba sitholwe kuSinyathelo sesi-3 (kokubili koqobo kanye nempinda) ku-AIC yoqobo:

● Ifomu lesicelo.

● Ubufakazi bommeleli oqokiwe noma i-ejenti eqokwe yibo bonke abaninimasheya (uma bukhona).

● Imibhalo yokugunyaza etholwe eminyangweni efanele.

● Ubufakazi besinqumo ngokuhambisana nemithetho neziqondiso.

● I-Articles of Association ebuyekeziwe esayinwe ummeleli wezomthetho.

● Isivumelwano sokudlulisa ukulingana.

● Ukugunyazwa kwabanye abatshalizimali ekudluliseleni ukulingana.

● Isitifiketi sokufaneleka sodluliswa ngokulingana.

● Amandla ommeli wokusebenzela imibhalo yezomthetho.

● Ezinye izinto ezifanele.

● Ikhophi yelayisensi yebhizinisi yangaphambilini

Zonke izinto zesiNgisi kufanele zihunyushelwe kusiShayina futhi zinamathiselwe uphawu lwenkampani yokuhumusha. Isinqumo ngokushintshwa kolwazi olubhalisiwe sizokwenziwa yi-AIC zingakapheli izinsuku ezinhlanu kusukela ngosuku lokwamukelwa kwesicelo.

Ngaphezu kwalokho, inkampani izodinga futhi ukufaka ifayela eminyangweni efanele efana neCustoms, State Administration of Foreign Exchange (SAFE) kanye neKhomishini Yezohwebo yasendaweni. Njengezinye izinguquko olwazini olubhalisiwe lwenkampani, ilayisense yebhizinisi kanye nesitifiketi sokubhaliswa kwentela kuzodinga ukubuyekezwa futhi.

A.

Abatshalizimali bakwamanye amazwe banganquma ukuvala ibhizinisi labo ngenxa yezizathu eziningi. Ukuze kuvalwe ibhizinisi ngokusemthethweni, abatshalizimali kumele badlule ochungechungeni lwezinqubo zokuvala nokususa ukubhaliswa kwenkampani, okubandakanya ukusebenzisana nama-ejensi amaningi kahulumeni, okuhlanganisa nezikhungo ezilawulayo zezimakethe, iziphathimandla zokushintshisana ngemali yangaphandle, inkambiso, iminyango yentela, neziphathimandla zamabhange, njll.

Ukwehluleka ukulandela izinqubo ezinqunyiwe kuzoholela emiphumeleni emibi kakhulu kubameleli bezomthetho kanye nekusasa lenkampani.

Izizathu zokuvalwa

Izizathu ezivame kakhulu ibhizinisi elingase likhethe ukuyesula ukubhalisa ukuqedwa kokubhaliswa ngokuzithandela, isimemezelo sokuqothuka, ukuphelelwa yisikhathi komsebenzi webhizinisi onqunyelwe isikhathi ochazwe kuma-athikili wenkampani, ukuhlanganiswa kanye nokuhlakazwa nokuqedwa okulandelayo, noma ukuthuthwa.

Inqubo

Abatshalizimali bayelulekwa kakhulu ukuthi "bangasuki" ngaphandle kokulandela izinqubo ezibekiwe. Ukuhamba nje kunemiphumela emibi kakhulu kubameleli bezomthetho kanye nekusasa lenkampani e-China. Lokhu kuhlanganisa ukuheha isikweletu somphakathi ngenxa yesikweletu esikweletwayo noma ngisho sobugebengu, ubunzima ngesikhathi sokuthuthela kwelinye izwe, ukulahlekelwa impahla nempahla, noma ukungakwazi ukutshala izimali esikhathini esizayo ngenxa yokulimala kwesithunzi nesimo sezezimali.

Vala i-WFOE: Isinyathelo ngesinyathelo

Isikhathi: Ngokuvamile, phakathi kwezinyanga eziyisithupha kuya kweziyi-14.

Isakhiwo senkampani ye-WFOE singaphansi kokunakwa okukhethekile phakathi nenqubo yokuvalwa kwayo, okubandakanya izinyathelo eziningi nokubandakanyeka kwegunya kunalelo lehhovisi elimele kanye nozakwabo bezinkampani zaseShayina.

Inqubo yokusula ukubhaliswa ingahluka kuye ngohlobo lwe-WFOE (ukukhiqiza, ukuhweba, noma isevisi i-WFOE), ububanzi bebhizinisi layo elihlobene, usayizi nempilo yenkampani, kanye nobude besikhathi sokusebenza kwenkampani.

Kunezinyathelo ezijwayelekile okumele i-WFOE ngayinye izilandele.

Yakha ikomidi lokuqedwa kwezimali futhi ulungise uhlelo lwangaphakathi

Ikomidi lokuqedwa kwenkampani enesibopho esilinganiselwe kufanele libe nabanikazi bamasheya benkampani. Empeleni, umninimasheya uhlale eqoka abantu abambalwa ukuthi benze okuthile egameni labo. Wonke amadokhumenti angokomthetho aphathelene nokuqedwa kwezimali azosayinwa ngumuntu ophethe ikomidi lokuqedwa kwezimali.

Kuyo yonke inqubo yokuqedwa kwezimali, ikomidi lizosingatha izindaba ezimbalwa ngqo mayelana nenqubo yokusulwa kokubhaliswa, okuhlanganisa - ukwazisa abakweletwayo ngokuvalwa kwebhizinisi, ukulungisa umbiko wokuqedwa ukuze ulethwe kuziphathimandla, kanye neminye imisebenzi yokuphatha, efana nokulungisa ishidi lebhalansi kanye ukuqopha uhlu oluningiliziwe lwazo zonke izimpahla kanye nokuhlola izakhiwo, ukuqhuba imicikilisho yokusulwa kokubhaliswa kwenkampani neziphathimandla ezinekhono ezihlukene.

Qeda amafa

Ikomidi lokuqedwa kwezimali kufanele futhi liqale ukuqeda impahla yenkampani futhi labe izimbuyiselo ezivela ekuthengisweni ngendlela elandelayo:

● Izindleko zokuvala;

● Iholo labasebenzi elisele noma izinkokhelo zezenhlalakahle;

● Izikweletu zentela ezisasele; futhi

● Noma yiziphi ezinye izikweletu ezisele ezikweletwa i-WFOE.

Inkampani kufanele igweme ukukhokha izimangalo zabakweletwayo kuze kube uhlelo lokuvala imali esinyathelweni sokuqala selwenziwe futhi lwagunyazwa ibhodi labaninimasheya. Ngemuva kokuthi izikweletu sezikhishiwe, ikomidi lokuvala imali lingakwazi ukusabalalisa izinzuzo ezisele phakathi kwabanikazi bamasheya. Uma izimpahla zenkampani zingakwazi ukukhokhela izikweletu, izofaka isimemezelo sokuqothuka enkantolo.

Faka ikomidi lokuqedwa kwezimali ne-SAMR ngesikhathi wazisa abakweletwayo ngewebhusayithi esemthethweni ye-SAMR

Ngemva kokwakhiwa kwekomidi lokuqedwa, i-WFOE kufanele ifake irekhodi ku-State Administration for Market Regulation (SAMR) yazisa i-SAMR ngenhloso yayo yokuvala i-WFOE. Lokhu kungaphothulwa ngokuletha isinqumo sabaninimasheya, esibonisa isinqumo sabanikazimasheya sokuvala ibhizinisi futhi simemezele amagama amalungu aqokelwe ukwakha ikomiti lokudayiswa kwezimali. Ngaleso sikhathi, i-WFOE izokwenza isimemezelo esidlangalaleni kuwebhusayithi esemthethweni ye-SAMR ukuze yazise ababolekisi bayo. Isikhathi sokwaziswa yizinsuku ezingama-45. Uma i-WFOE ifaneleka ngenqubo eyenziwe lula yokusula ukubhaliswa ne-SAMR, isikhathi sokwaziswa yizinsuku ezingama-20.

Qala ukumisa abasebenzi

Amabhizinisi ayelulekwa ukuthi aqale ukuxosha abasebenzi ngokushesha okukhulu njengoba kungase kuphakame izinkinga eziningi ezihambisana nayo uma le nqubo isiqalile. I-WFOE ibophekile ukuthi ikhokhele ukuyekiswa okusemthethweni kumsebenzi ngamunye ngenxa yokuvalwa kwe-WFOE.

Ukucaciswa kwentela kanye nokwesulwa kokubhaliswa

Inqubo evamile yokusulwa kwentela ngokuvamile izothatha cishe izinyanga ezine kuya kweziyisishiyagalombili. Phakathi nale nqubo, isiphathimandla sentela sizoqoqa uchungechunge lwamadokhumenti afanelekile okuhlanganisa:

● Isinqumo sebhodi esayiniwe;

● Ubufakazi bokuqedwa kokuqashisa;

● Amarekhodi okufaka intela eminyaka emithathu edlule.

Zonke izikweletu zentela ezisele zizokhonjwa futhi kudingeke ukuba zikhokhelwe ngaphambi kokuhoxiswa kwebhizinisi enteleni yalo ye-value-added (VAT), intela yemali engenayo yebhizinisi (CIT), intela yeholo ngalinye (IIT), kanye nezibopho zentela yesitembu.

Amabhizinisi osekuphele isikhathi esingaphezu konyaka esebenza kuyodingeka ukuthi aqedele ukucwaninga amabhuku enkampani yasendaweni eqinisekisiwe ye-public certified public accountant (CPA) ukuze athole umbiko wokuvalwa kwezimali. Lo mbiko wokuvalwa, kanye nama-invoyisi angakhishiwe, ama-invoyisi e-VAT, nezinto zokusebenza, ungalethwa ehhovisi lentela ukuze ubuyekezwe. Kwezinye izimo, ihhovisi lentela lingavakashela ihhovisi mathupha ukuze lifunde kabanzi ngezinjongo nezizathu zenkampani.

Uma ukubuyekezwa kuphumelela, kuzokhishwa isitifiketi sokugunyazwa kwentela, lapho ibhizinisi liyobe selisulwe ngempumelelo ekubhaliseni kuzo zonke izibopho zalo zentela. Ibhizinisi lizothola izikweletu zentela eziqhubekayo kuyo yonke inqubo yokuvalwa kwebhizinisi.

Isicelo sokusula ukubhaliswa kwe-SAMR

Uma isitifiketi esisemthethweni sokugunyazwa kwentela sesitholakele, izinqubo zokusula ukubhaliswa kwe-SAMR zingaqala. Ukwenza lokhu, ikomidi lokuqedwa kwezimali kufanele lithumele umbiko wokuqedwa, osayinwe umninimasheya (noma ummeleli wakhe ogunyaziwe), okudingeka uqinisekise lokhu okulandelayo - ukuqedwa kokuvunyelwa kwentela, ukuqedwa kwabo bonke abasebenzi, kanye nokuthi zonke izimangalo zabakweletwayo zenziwe. zinzile. Isinqumo sabaninimasheya mayelana nokuqedwa kwe-WFOE naso sidinga ukuhanjiswa kulesi sigaba.

Susa ukubhalisa neminye iminyango

Ngesikhathi esifanayo, ibhizinisi kufanele lesule ukubhaliswa kule minyango elandelayo (lapho kufanele):

● I-State Administration of Foreign Exchange (SAFE) : Lokhu kudinga ukugcwaliswa ngebhange kune-SAFE. I-WFOE kufanele yenze isicelo ebhange lapho kwavulwa khona i-akhawunti ye-capital account.

● I-Akhawunti Yemali Yangaphandle kanye ne-akhawunti ejwayelekile ye-RMB : Lokhu kuzokwenziwa kanye nokwesulwa kokubhaliswa kwe-SAFE. Ibhalansi ku-akhawunti yemali yangaphandle kanye ne-akhawunti ejwayelekile ye-RMB izodluliselwa ku-akhawunti eyisisekelo ye-RMB.

● Ihhovisi lomshwalense wezenhlalakahle: Isaziso sokusula ukubhaliswa kwe-SAMR sidinga ukulethwa ku-HR bureau ukuze kususwe ukubhaliswa.

● Ihhovisi leCustoms : Incwadi yesicelo egxivizwe inkampani, kanye nezitifiketi zokuqala zokubhalisa ngokwezifiso zidinga ukuthunyelwa ku-custos bureau ukuze kwesulwe ukubhaliswa. Uma i-WFOE ingakaze ithole isitifiketi sokubhaliswa kwamasiko, kudingeka incwadi yesicelo kuphela.

● Amanye amalayisensi: Amalayisense okukhiqiza, amalayisense okusabalalisa ukudla, nokunye kudinga ukwesulwa ukubhaliswa neziphathimandla ezifanele.

Thola Isaziso Sokuhoxiswa kwa-SAMR

I-RMB eyisisekelo kanye nokuvalwa kwe-akhawunti evamile ye-RMB

Lapho uvala i-akhawunti evamile ye-RMB, ibhalansi yayo ingathunyelwa kuphela ku-akhawunti yayo eyisisekelo ye-RMB futhi ayivunyelwe ukubuyiselwa kumninimasheya/umtshalizimali wayo waphesheya kwezilwandle noma izikhulu zayo zendawo.

Wonke ama-akhawunti asebhange enkampani “ayovinjelwa ukwenza noma yimuphi umsebenzi” zingakapheli izinsuku eziyisikhombisa ngemuva kokusulwa kokubhaliswa kwelayisensi yebhizinisi. Inkokhelo noma ukwamukela imali akuvunyelwe.

I-akhawunti eyisisekelo ye-RMB kufanele njalo kube yi-akhawunti yokugcina yokuvala njengoba iyi-akhawunti eyinhloko ye-WFOE futhi igadwe kakhulu yi-PBOC. Lapha, izinketho ezimbalwa zikhona:

● Empeleni, imali esele kufanele idluliselwe kubanikazi bamasheya;

● Imali esele ku-akhawunti akumele yeqe imali engenayo ekhonjwe embikweni wokuvalwa kwezimali.

Amagatsha ebhange ngamanye angase abe nezinqubomgomo zawo.

Khansela ama-chops enkampani

Uma zonke ezinye izinyathelo seziqediwe, i-WFOE ingakhansela ama-chop e-WFOE ngokwayo noma ngophiko lwezokuphepha komphakathi, kuncike kakhulu kunqubomgomo yendawo.

Vala i-RO: Isinyathelo ngesinyathelo

Isikhathi: Ngokuvamile, phakathi kwezinyanga eziyisithupha kuya onyakeni owodwa, noma ngaphezulu uma kutholakala okungalungile.

Ngenxa yezizathu ezihlukahlukene, kungase kufike isikhathi lapho indlunkulu yakwamanye amazwe idinga ukuvala ama-RO awo. Isibonelo, uma indlunkulu yangaphandle ibheka ukuguqula i-RO yayo ibe i-WFOE ukuze inwebe amabhizinisi okwenza inzuzo, kuzodingeka isuse ukubhaliswa kwe-RO yayo kuqala.

Ngokombono wezomthetho, imithetho yase-China ibeka ukuthi ibhizinisi langaphandle kufanele, zingakapheli izinsuku ezingama-60, lifake isicelo ku-SAMR sokusula ukubhaliswa kwe-RO uma kwenzeka noma yiziphi izimo ezilandelayo:

● I-RO idingeka ukuthi ivalwe ngokuvumelana nomthetho;

● I-RO ayisazibandakanyi nemisebenzi yebhizinisi lapho kuphelelwa isikhathi sokuba ngumhlali;

● Ibhizinisi langaphandle linqamula i-RO yalo;

● Ibhizinisi langaphandle linqamula ibhizinisi layo (okusho ukuthi inkampani engumzali ivaliwe).

Izinqubo zokuvala i-RO nokuvala ukufana kwesabelo se-WFOE, kodwa esokuqala silula kakhulu, njengoba zingekho izinqubo eziyinkimbinkimbi zokuvala noma ukunqanyulwa kwezisebenzi ngezinga elikhulu.

Ukuqedwa kwabasebenzi

Lapho ulungiselela imibhalo yokwesulwa kokubhaliswa kwe-RO, inkampani yangaphandle ingaqala ukuxosha abasebenzi be-RO. I-RO ngokuvamile isebenzisa abantu abambalwa, okwenza inqubo yokuxoshwa ibe lula kune-WFOE.

Kodwa-ke, kunamaphuzu ambalwa okufanele acatshangelwe:

Abasebenzi bendawo be-RO:Izisebenzi zasendaweni ze-RO zithunyelwa yi-ejensi ethumela abasebenzi, njenge-Foreign Enterprise Human Resources Service Company (FESCO).

Abasebenzi bendawo kufanele basayine izinkontileka zomsebenzi nenkampani ethumayo esikhundleni se-RO futhi i-RO ayinabo ubudlelwano bokuqashwa okuqondile nabasebenzi bayo bendawo. Ngenxa yalokho, i-RO idinga ukusebenzisana ne-ejensi yokuthumela abasebenzi ukuze ibhekane nenqubo yokunqanyulwa komsebenzi lapho idiliza isisebenzi sendawo.

Ukuyekiswa emsebenzini kuzokhokhwa kumsebenzi ngamunye ngenxa yokuvalwa kwe-RO yi-ejensi yokuthumela abasebenzi, kodwa leyo mali ekugcineni ikhokhwe yi-RO noma i-HQ yayo.

Abasebenzi bakwamanye amazwe bakwa-ROokuhlanganisa noyedwa omele oyinhloko kanye nommeleli jikelele oyedwa kuya kwabathathu be-RO - ukuxoshwa kwabo kufanele kusingathwe yindlunkulu ye-RO.

Ukuhlolwa kwentela

Ukwesulwa ngokusemthethweni kokubhaliswa kwe-RO kuqala ngokufaka isicelo ku-bureau yentela efanele ukuze kukhishwe intela kanye nokusulwa kwentela. Lesi sinyathelo sivame ukubhekwa njengeside kakhulu - cishe izinyanga eziyisithupha - futhi mhlawumbe ingxenye enzima kakhulu yenqubo yonke yokusula ukubhaliswa, njengoba isikhungo sentela sizoqinisekisa ukuthi i-RO izikhokha kahle futhi ngokugcwele zonke izintela.

Njengengxenye yenqubo yokusula ukubhaliswa kwentela, i-RO kufanele iqashe inkampani yasendaweni yaseShayina eqinisekisiwe ye-accountant (CPA) ukuthi ihlole ama-akhawunti ayo eminyakeni emithathu edlule. Lesi sakamuva sizobe sesenza umbiko wocwaningomabhuku weminyaka emithathu we-tax clearance ukuze ulethwe ku- tax bureau.

Phakathi nalesi sigaba, kubalulekile ukuqaphela ukuthi ukufakwa kwentela kwanyanga zonke kwe-RO kusazoqhutshwa njengomsebenzi oqhubekayo kuze kube yilapho konke ukuvalwa kwentela kuqedwa nesikhungo sentela.

Ukwesulwa kokubhaliswa kwentela

I-RO izobe isidinga ukuthumela umbiko wokucwaningwa kwamabhuku weminyaka emithathu wokugunyazwa kwentela (kuze kufike enyangeni yamanje), ifomu lesicelo sokusulwa kwentela, isitifiketi sokubhaliswa kwentela, amavawusha, amarekhodi okufaka intela, kanye neminye imibhalo ehlobene nentela ehhovisi lentela. ukuze kubuyekezwe.

Uma zonke izintela zifakazelwa ukuthi zisuliwe, isikhungo sentela sizokhipha isitifiketi sokusulwa kwentela ku-RO. Kodwa-ke, uma kutholakala noma yiziphi izintela ezingakhokhiwe noma okuphambene nomthetho, isikhungo sentela singase senze imvume yentela ezinkingeni zentela ezisasele noma ukuhlolwa okungenzeka endaweni ye-RO.

Khona-ke i-RO ingase idingeke ukuba ikhokhe izintela ezingakhokhiwe, ithumele amadokhumenti engeziwe, noma ikhokhe izinhlawulo.

Ukwesula ukubhaliswa nge-SAFE namasiko

Ngemva kokwesulwa kokubhaliswa kwentela, i-RO izodinga futhi ukususa ukubhaliswa kwesitifiketi sokushintshisana kwamazwe angaphandle ne-SAFE futhi yesule ukubhaliswa kwesitifiketi sentela kumphathi wentela. Uma i-RO ine-akhawunti yasebhange yokushintshiselana kwamanye amazwe evamile, le akhawunti izovalwa kanye nokusulwa kokubhaliswa kwe-SAFE, ibhalansi eku-akhawunti kufanele idluliselwe ku-akhawunti yasebhange eyisisekelo ye-RO ye-RMB.

Ukuthola izitifiketi zokusula ukubhaliswa kubo bobabili abe-SAFE kanye neziphathimandla zentela kuyisinyathelo esiyisibopho senqubo yokusulwa kokubhaliswa kwe-RO, kungakhathaliseki ukuthi i-RO isike yasithola yini isitifiketi sokubhalisa kunoma iyiphi yalezi ziphathimandla ezimbili.

Ukwesula ukubhaliswa nge-SAMR

Isinyathelo esikhulu esilandelayo ukusula ngokusemthethweni i-RO negatsha lendawo le-SAMR ngala madokhumenti alandelayo:

● Incwadi yesicelo sokusula ukubhaliswa;

● Isitifiketi sokusulwa kwentela;

● Ubufakazi obukhishwe yisiphathimandla sempahla ethunyelwayo kanye ne-SAFE obufakazela ukuthi i-RO yesulile ukubhaliswa kwezimpahla nezimpahla zangaphandle noma ayikaze idlule kunoma yiziphi izinqubo zokubhalisa;

● Eminye imibhalo njengokusho kwe-SAMR.

Ngemva kokubuyekeza, i-SAMR yendawo izobe isikhipha 'isaziso sokusula ukubhaliswa' esisho ukubhaliswa okusemthethweni nokuqedwa kwe-RO. Isimemezelo sokusulwa kokubhaliswa kwe-RO sizofakwa ohlwini lwewebhusayithi esemthethweni ye-SAMR. Kuleli qophelo, zonke izitifiketi zokubhalisa zizokhanselwa, kanye nesitifiketi somsebenzi wommeleli omkhulu.

Ukuvalwa kwe-akhawunti yasebhange

Okokugcina, i-RO izodinga ukuvala ama-akhawunti ayo ayisisekelo e-RMB. Amasheke angakhishiwe kanye neziliphu zokufaka imali kufanele zibuyiselwe ebhange futhi imali eku-akhawunti kufanele idluliselwe endlunkulu ye-RO.

Ngemva kokusula ukubhalisa

Ngemva kokuthi i-RO isiqedile ukusula, kubalulekile ukuthi inkampani engumzali icele ukubuyiselwa futhi igcine wonke amarekhodi okubalwa kwezimali kanye namadokhumenti ebhizinisi ukuze kuvikelwe inzalo yenkampani engumzali.

Okokugcina, ama-chops e-RO kufanele abhujiswe yi-RO noma i-HQ yayo.

Izinqubo ezenziwe lula zokwesulwa kokubhaliswa kwenkampani

I-SAT ikhiphe Isaziso Sokuthuthukisa Kakhudlwana Izinqubo Zokuhoxiswa Kwentela Yebhizinisi (isaziso esivela manje) ukuze kudambiswe ubunzima bokwesulwa kokubhaliswa kwebhizinisi. ISaziso sithatha izinyathelo zokunciphisa imisebenzi ephindaphindwayo yamabhizinisi kanye nokukhipha izitifiketi zokukhokhiswa intela ngaso leso sikhathi ngisho nalapho amanye amabhizinisi ehambisa imibhalo engaphelele.

Ikakhulukazi, uhlelo olusha lokuzibophezela olusanda kwethulwa lucabangela ubuqotho bebhizinisi, okungase kuboniswe kurekhodi elihle lokuhlola, izilinganiso zezikweletu eziphezulu zentela, futhi akukho ntela noma izinhlawulo ezikweletwayo. Ezimweni ezinjalo, isikhathi sokugunyazwa kwentela ngeke sithinteke, futhi kudingeka kuphela ukuzibophezela kommeli osula ukubhalisa inkampani ukuze anikeze lonke ulwazi oluhlobene nentela phakathi nesikhathi esimisiwe.

Izinguquko ezintsha zikahulumeni zizolandela izinkomba ezintathu.

● Ukwenza lula ukusula ukubhaliswa kwe-SAMR. Lokhu kuhloswe ukubona intuthuko ohlelweni olujwayelekile lokusula ukubhaliswa kwamabhizinisi;

● Ukwenza lula intela, ukuvikeleka komphakathi, ibhizinisi, amasiko, nezinye izinqubo zokusula ukubhaliswa kanye nezimfuneko zokuhambisa imibhalo;

● Ukusetha izinkundla zesevisi ye-inthanethi zokwesulwa kokubhaliswa kwebhizinisi kanye nokwenza izinsiza ze-inthanethi “zokuma okukodwa” (noma “iwebhusayithi eyodwa”) ukuze kube lula lokhu.

Ngalezi zinyathelo ezingenhla, isikhathi sokukhansela samabhizinisi singancishiswa okungenani ngokukodwa kokuthathu. Ngaso leso sikhathi, uhulumeni uzophenya ngokuqinile izinhlangano zamabhizinisi ezithanda ukubalekela izikweletu. Amagama nolwazi lwamabhizinisi alahlekelwe ukwethembeka ngenxa yokungathobeli imithetho noma ukugwema izikweletu kuzoshicilelwa ngokuhlanganyela yizikhungo zikahulumeni ezifanele.

A.

Ukushintsha imali esetshenziswayo ebhalisiwe e-China kuyinqubo eyinkimbinkimbi ebandakanya izikhungo zikahulumeni ezimbalwa kanye nohlu olude lwamaphepha. Ngaphandle kobunzima, kunezimo ezimbalwa lapho kunenzuzo noma kudingekile ukuthi izinkampani zenze lolu hlelo. Sichaza lezi zimo futhi sinikeze umhlahlandlela wesinyathelo ngesinyathelo sokushintsha imali ebhalisiwe.

Ukwandisa nini imali ebhalisiwe

Isizathu esivame kakhulu sokukhulisa imali ebhalisiwe siwukubukelwa phansi kwemali edingekayo lapho kusungulwa inkampani, noma ukukhiqiza imali engenayo ehamba kancane kunalokho obekulindelwe, okuholela ekuncipheni kwezimali.

Ezinkampanini eziningi, inani lemali ebhalisiwe lixhunyaniswe ngqo nenani lesikweletu sangaphandle ezingasithatha (ngaphansi kwesamba sempahla ohlelweni lwesilinganiso semali ebhalisiwe). Ukwenyusa inani lemali ebhalisiwe kungase kudingeke ukuze uthole enye imalimboleko ngezinjongo, ezifana nokusebenza okuqhubekayo, amaphrojekthi amasha, noma ukunwetshwa.

Izinkampani zingase futhi zibe nezizathu zamasu zokushintsha inani lemali yazo ebhalisiwe. Imali ephezulu ebhalisiwe ingasiza ekuboniseni ukuthi inkampani isebenza kahle futhi iphilile ngokwezimali. Isisekelo semali ebhalisiwe esiphezulu singenye yezinkomba ezibalulekile zosayizi wenkampani. Ngakho-ke ukukhulisa imali ebhalisiwe yenkampani kungasiza ekuzuzeni ukwethenjwa amakhasimende nabatshalizimali futhi kuthuthukise isithunzi senkampani sisonke.

Izinkampani ngezinye izikhathi zingadingeka ngokomthetho ukuthi zengeze imali yazo ebhalisiwe, njengalapho zandisa ububanzi bebhizinisi lazo. Ukwenyusa imali ebhalisiwe kungadingeka futhi ukuze kuhlangatshezwane nezidingo ezithile zemfundo, njengokuhlangabezana nemibandela yokubhida kuphrojekthi, ukufaka isicelo sokubolekwa imali, nokunye. Amaphrojekthi amaningi okutshalwa kwezimali anezidingo zomkhawulo wemali ebhalisiwe, futhi uma imali yenkampani ebhalisiwe iphansi kakhulu, inkampani ingase ilahlekelwe ithuba lokubhidela amaphrojekthi amakhulu.

Ukunciphisa nini imali ebhalisiwe

Esinye sezizathu ezivame kakhulu zokunciphisa imali ebhalisiwe ukuba nemali eyeqile. Inkampani kungenzeka ibhalise futhi yakhokha imali enkulu futhi kamuva yathola ukuthi ayidingi okuningi njengoba bekulindelwe ekuqaleni, ngaleso sikhathi abanikazi bamasheya bangase bafune ukunciphisa imali ebhalisiwe ukuze bathole imali engasebenzi.

Esinye isimo lapho inkampani ingakhetha ukwehlisa imali ebhalisiwe yilapho abaninimasheya behluleka ukukhokha imali yabo ababhalisile ngesikhathi esinqunyiwe, futhi inkampani ingenayo indlela yokuyibuyisa. Lokhu kungenzeka lapho umninimasheya ezibophezela ezitolimendeni zekhephithali ebhalisiwe ngesikhathi sokusungulwa kwenkampani kodwa kamuva engakwazi noma engazimisele ukukhokha izitolimende. Lesi simo ngeke sibe mancane amathuba okuba ku-Limited Liability Companies (LLCs) ngemva kokusetshenziswa koMthetho Wenkampani ochitshiyelwe kusukela ngomhla ka-1 Julayi 2024, odinga abanikazi bamasheya ukuthi bakhokhe imali yabo eyinhloko ebhalisiwe ngokugcwele phakathi neminyaka emihlanu yokusungulwa kwenkampani.

Inkampani ingase futhi idinge ukwehlisa imali esetshenziswayo ebhalisiwe uma idinga ukukhokha isamba sesikweletu esinqwabelene. Uma inkampani iqongelela ukulahlekelwa kokusebenza phakathi neminyaka ethile, nayo engeke yenziwe ibe yinhle ngenzuzo eminyakeni embalwa ezayo, kuyodingeka yehlise imali eyinhloko ebhalisiwe ukuze ibuyise ukulahlekelwa okunqwabelene.

Umthetho weNkampani ochitshiyelwe owamukelwa ngomhla ka-29 Disemba 2023, unikeza ukucaciswa okwengeziwe ngale nqubo. Ithi izinkampani zivunyelwe ukwehlisa imali yazo ebhalisiwe ukuze zikhokhele ukulahlekelwa kuphela uma inkampani isalahlekelwa ngemuva kokuthi isebenzise isikhwama sayo esinqunyelwe sokugcinwa komphakathi kanye nesikhwama sokugcinwa komphakathi esisemthethweni ukuze sikhokhele ukulahlekelwa (okumele kusetshenziswe kuqala ngokwemibandela izinhlinzeko zeSigaba 2 seSigaba 214 soMthetho Wenkampani).

Kodwa-ke, uma imali ebhalisiwe yehliswa ukuze ibuyise ukulahlekelwa, inkampani angeke isabalalise imali kubanikazi bamasheya noma ikhulule abaninimasheya esibophweni sabo sokukhokha iminikelo yemali noma izinkokhelo zamasheya.

Ukwengeza, phakathi kobunzima bebhizinisi, lapho abanikazi bamasheya bengafuni ukuthatha izikweletu eziningi, bangase baphakamise ukunciphisa imali eyinhloko ebhalisiwe ukuze banciphise ukuchayeka kwezikweletu zabo.

Ngaphezu kwalokho, lapho inkampani ithenga kabusha ukulingana kwabanikazi bamasheya bayo, njengalapho umninimasheya oyedwa noma abaningi benkampani ehlanganyelwe ebhizinisini ehlangene enquma ukuphuma, inkampani kufanele ngesikhathi esifanayo yehlise imali yayo eyinhloko ebhalisiwe kanye nemali ekhokhwayo.

Okokugcina, lapho inkampani ihlukaniswa, njengalapho umnyango othile uphonswa njengenhlangano ehlukile, izimpahla nazo ziyahlukaniswa, okuzohumusheka njengokuncishiswa kwezimali ezibhalisiwe zenkampani.

Lapho inkampani yehlisa imali yayo eyinhloko ebhalisiwe, ukuncipha okuhambisanayo kwenani lomnikelo noma amasheya kufanele kwenziwe ngokwengxenye yeminikelo noma izabelo zabanikazi bamasheya. Okuhlukile kwenziwa kulezi zimo ezilandelayo: lapho umthetho usho okuhlukile; uma kunezivumelwano ezithile phakathi kwabo bonke abaninimasheya be-LLC; njll..

Qaphela ukuthi ngemva kokuba inkampani yehlise imali yayo eyinhloko ebhalisiwe, ayikwazi ukusabalalisa inzuzo kuze kube yilapho inani elihlanganisiwe le-statutory reserve fund kanye ne-discretionary reserve fund lifinyelela kumaphesenti angu-50 emali ebhalisiwe yenkampani.

 

Ungashintsha kanjani imali ebhalisiwe

Izinqubo zokushintsha ikhephithali ebhalisiwe yama-FIEs ishiwo eMthethweni Wokutshalwa Kwezimali Kwangaphandle, Umthetho Wenkampani, Izinyathelo Zokubikwa Kolwazi Lokutshalwa Kwezimali Kwangaphandle, Umthetho Wokulawula Wokubhaliswa Kwamabhizinisi Emakethe, neminye imithetho neziqondiso ezifanele.

Ngokuvamile, ukwandisa imali ebhalisiwe kulula kunokunciphisa imali ebhalisiwe, yokugcina ehlanganisa izinqubo ezengeziwe.

Ngezansi sinikeza umhlahlandlela wesinyathelo nesinyathelo, nezinqubo ezengeziwe ezidingekayo zokunciphisa imali ebhalisiwe egqanyisiwe.

Isinyathelo 1: Isinqumo sokukhulisa noma ukunciphisa imali ebhalisiwe

Ngaphansi koMthetho Wenkampani, isinqumo sokushintsha inani lemali ebhalisiwe siwela ngaphansi komhlangano wabaninimasheya. Lesi sinqumo kufanele sigunyazwe ngabaninimasheya abamele ngaphezu kwezingxenye ezimbili kwezintathu zamalungelo okuvota.

Ibhodi yabaqondisi benkampani ibe seyinomthwalo wemfanelo wokwenza izinhlelo zenkampani yokukhulisa noma ukunciphisa imali yayo ebhalisiwe.

Umhlangano wabaninimasheya kufanele ubuyekeze i-AoA ngokufanele ukuze uqiniseke ukuthi inani lemali elibhalisiwe liyahambisana nezimali ezibhalisiwe zabanikazi bamasheya.

Qaphela ukuthi ukukhulisa imali ebhalisiwe, inkampani ingaba nabanikazi bamasheya abakhona bavume ukukhulisa imali yabo ebhalisiwe, noma ilethe abanikazi bamasheya abasha ukuthi banikele ngemali enkulu.

Lapho kuncishiswa imali esetshenziswayo ebhalisiwe, inani lemali edonswayo elingathunyelwa phesheya kwezilwandle noma liphinde litshalwe ekhaya livamise ukukhawulelwa emalini ekhokhelwe ebhalisiwe yabatshalizimali bangaphandle, ngaphandle kwezabelo ezilinganayo ezifana nezigodlo ezinkulu, izimali ezigcinelwe imali eningi, inzuzo engasatshalaliswanga, njalonjalo. Uma imali etholwayo yokwehliswa kwekhephithali isetshenziselwa ukubuyisela ukulahlekelwa encwadini noma ukunciphisa izibopho zomnikelo zenhlangano yangaphandle, inani lemali etholwayo yokwehliswa kwekhephithali lizobekwa kuqanda, ngaphandle kwalapho kubekwe ngenye indlela.

Isinyathelo sesi-2: Ukulungiselela ishidi lebhalansi nohlu lwezimpahla nokwazisa abakweletwayo (ngokuncipha kuphela)

Ngemva kokwenza isinqumo sokunciphisa inhloko-dolobha ebhalisiwe, inkampani kufanele ilungise ishidi lebhalansi kanye nohlu lwezimpahla.

Kumelwe futhi yazise abakweletwayo zingakapheli izinsuku eziyi-10 kusukela ngosuku lokwenza isinqumo futhi lokhu kuvezwe esidlangalaleni ephephandabeni elizinikele ezinsukwini ezingama-30. Okunye, izinkampani zingangena ku-National Enterprise Credit Information Publicity System futhi zishicilele izimemezelo zokunciphisa imali ngesigaba sesimemezelo solwazi. Isikhathi sokushicilelwa yizinsuku ezingama-45.

Abakweletwayo banelungelo lokufuna inkampani ukuthi ikhokhe izikweletu noma inikeze iziqinisekiso ezihambisanayo zingakapheli izinsuku ezingu-30 zokuthola isaziso, noma zingakapheli izinsuku ezingu-45 kusukela ngedethi yesimemezelo somphakathi uma bengasitholi isaziso.

Ngaphansi koMthetho Wenkampani omusha, uma inkampani ikhetha ukwehlisa imali yayo ebhalisiwe ukuze ibuyise ukulahlekelwa, akudingekile ukuthi yazise abakweletwayo zingakapheli izinsuku eziyi-10 zesinqumo sokunciphisa imali ebhalisiwe. Kodwa-ke, kusafanele imemezele ukwehliswa kwephephandaba noma ngoHlelo Lokwazisa Ngezikweletu Zomhlaba Kazwelonke zingakapheli izinsuku ezingama-30 isinqumo.

Isinyathelo sesi-3: Ukushintsha ukubhaliswa kanye nesicelo selayisensi yebhizinisi elisha

Kokubili ukukhulisa nokuncipha kwekhephithali ebhalisiwe, izinkampani kufanele zenze isicelo soshintsho lokubhalisa futhi zifake isicelo selayisense yebhizinisi elisha egatsheni lendawo le-State Administration for Market Regulation (SAMR). Kodwa-ke, ukukhulisa imali ebhalisiwe, inkampani kufanele ifake isicelo sokushintsha ukubhaliswa zingakapheli izinsuku ezingama-30 zesinqumo, kuyilapho ukwehlisa imali ebhalisiwe, inkampani ingafaka isicelo sokushintsha ukubhaliswa ngemuva kwezinsuku ezingama-45 kusukela ngosuku lokumenyezelwa komphakathi.

Ukufaka isicelo sokushintsha ukubhaliswa nokufaka isicelo selayisense yebhizinisi ebuyekeziwe, izinkampani kufanele zilethe le mibhalo elandelayo:

● Ifomu Lesicelo Sokubhaliswa Kwenkampani elisayinwe abameleli bendawo bezomthetho benkampani (impoqo) – ikhophi yoqobo;

● Ubufakazi besinqumo noma isinqumo sokuchibiyela i-AoA yenkampani – ikhophi yoqobo;

● I-AoA ebuyekeziwe yasayinwa futhi yaqinisekiswa omele inkampani ngokusemthethweni – ikhophi yoqobo;

● (Ngokwehliswa kuphela): Incazelo yokukhokhwa kwesikweletu senkampani noma isimo sesiqinisekiso sesikweletu, futhi, uma isimemezelo sokwehliswa kwekhephithali esibhalisiwe sishicilelwa kuphela ngephephandaba, isampula yephephandaba lesimemezelo (labo abamemezele ukwehliswa kwekhephithali ebhalisiwe. ngoHlelo Lukazwelonke Lokwazisa Ngezikweletu Zebhizinisi bayakhululwa ekuletheni izinto ezisetshenziswayo zesimemezelo) – ikhophi yoqobo;

● Imibhalo yokugunyazwa evela kuziphathimandla ezilawula izibambiso zoMkhandlu Wombuso (wenkampani ehlangene yamasheya ekhulisa imali yayo ebhalisiwe ngokukhipha amasheya amasha esidlangalaleni noma inkampani esohlwini ikhulisa imali yayo ebhalisiwe ngokukhipha amasheya amasha okungekho esidlangalaleni) - okokuqala futhi ikhophi;

● Ilayisense yebhizinisi yangaphambilini - yokuqala nekhophi.

Uma izinto zokufaka isicelo ziphelele futhi zihambisana namafomethi adingekayo, isiphathimandla sokubhalisa sizoqinisekisa futhi sibhalise isicelo ngaso leso sikhathi, sikhiphe isaziso sokubhalisa, futhi sikhiphe ilayisensi yebhizinisi ngesikhathi esifanele (zingakapheli izinsuku eziyi-10 zokusebenza). Uma ukubhaliswa endaweni lapho kungavunywanga, isiphathimandla sokubhalisa sizokhipha ivawusha kumfakisicelo ukuze sithole izinto zokufaka isicelo futhi sibuyekeze izinto zokufaka isicelo zingakapheli izinsuku ezintathu zokusebenza. Ezimweni eziyinkimbinkimbi, lokhu kungase kunwetshwe ezinye izinsuku ezintathu zokusebenza, lapho ofake isicelo azokwaziswa ngokubhala ngokwandiswa.

Isinyathelo sesi-4: Ukubika ngolwazi lokutshalwa kwezimali kwamanye amazwe

Ngokuya Ngezinyathelo Zokubikwa Kolwazi Lokutshalwa Kwezimali Kwangaphandle, lapho kukhona ushintsho kulwazi olusembikweni wokuqala futhi ushintsho luhilela ushintsho lokubhaliswa ne-SAMR yendawo, i-FIE izoletha umbiko woshintsho ngohlelo lokubhaliswa kwebhizinisi lapho kufakwa isicelo. ngoshintsho lokubhalisa.

Isinyathelo sesi-5: Izibuyekezo nebhange

Ngaphezu kokufaka izinguquko enanini lemali elibhalisiwe ne-SAMR yendawo, izinkampani kufanele futhi zifake izicelo zezinguquko ezihambisanayo ebhange endaweni yokubhalisa.

Ngemuva kokuthi ibhange liqedele ukubhaliswa koshintsho, kufanele ligunyaze izinto zokubhalisa, inani lokubhalisa, nosuku, ligxivize isigxivizo sebhizinisi lasebhange elikhethekile evawushani yokuqala yentela, futhi ligcine ikhophi elinokugunyaza kanye nesigxivizo sebhizinisi esikhethekile.

Isinyathelo sesi-6: Ukushintsha ukubhaliswa kwemali yangaphandle

Ama-FIE anyusa noma anciphisa imali yawo ebhalisiwe nawo adinga ukufaka isicelo egatsheni lasendaweni le-State Administration of Foreign Exchange (SAFE) ukuze kushintshwe ukubhaliswa kwemali yangaphandle.

Izinto ezilandelayo kufanele zithunyelwe:

● Isicelo esibhaliwe esihambisana nefomu lesicelo sokubhaliswa kolwazi oluyisisekelo lokutshalwa kwezimali okuqondile kwasekhaya (I) kanye nesitifiketi sokubhaliswa kwebhizinisi.

● Ilayisensi yebhizinisi ebuyekeziwe (ikhophi egxivizwe ngophawu olusemthethweni lweyunithi).

● Izinkampani ezingaphansi kohlelo lokubhaliswa kwekhephithali ekhokhelwayo kufanele futhi zihlinzeke ngamadokhumenti okugunyaza noma ezinye izinto zokunikeza izitifiketi ezivela kuziphathimandla zemboni ezifanele.

Ukushintsha imali eyinhloko ebhalisiwe yenkampani e-China kuyinqubo eyinkimbinkimbi edinga ukuxhumana nezikhungo zikahulumeni ezimbalwa kanye nokuqedwa kohlu olude lwamaphepha.

Ngenxa yobunkimbinkimbi, kulula ukwenza amaphutha anganweba inqubo futhi abambezele nakakhulu ukusebenza kwebhizinisi. Kodwa-ke, ngokuhlela nokuhleleka okufanele, izinqubo zingaqedwa ngaphandle kwezihibe. Ukuze uthole usizo ngokuhlela nokufaka isicelo soshintsho emalini ebhalisiwe, izinkampani zingathintana nabeluleki bethu abangochwepheshe bezokubalwa kwezimali, intela nabezomthetho.