Izinkinga Ezivamile Ekubhaliseni Kwentela Kwezinkampani ZaseShayina

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I-State Taxation Administration (STA) inesibopho sokusungula nokusebenzisa uhlelo lwentela e-People's Republic of China. Kodwa-ke, ukuphathwa nokuqoqwa kwezintela kwenziwa endaweni yizikhungo zentela zesifunda.

Izintela ziyahlukahluka ezindaweni ezithile futhi zisebenza ezimbonini ezithile, njenge-Free Trade Zones (FTZs). Isibonelo, i-Shanghai FTZ igxile ekuhwebeni kwamazwe ngamazwe kanye nezezimali ngesilinganiso sentela esingu-9% no-15%. I-Tianjin FTZ igxile ocwaningweni nasekuthuthukisweni, ukuklama kanye nokuhlelwa kwezindiza. Le ndawo nayo inezinga eliphakathi kuka-9% no-15%.

Uma uqhuba ibhizinisi elinomnikazi wangaphandle ngokuphelele (WFOE), okusho ukuthi uqhuba ibhizinisi ezweni ngaphandle kozakwethu wasendaweni, nazi izintela ezingasebenza:

1. Izintela ezihlobene nemali engenayo nenzuzo:

● I-CIT - intela yemali engenayo yebhizinisi lakho.

● Ukubamba Intela - izintela ezisebenza kwinzuzo yamabhizinisi angaphandle asebenza e-China.

2. Izintela ezihlobene nokuthengisa kanye nenzuzo:

● I-value-added tax - Intela esekelwe ekusetshenzisweni.

● Intela yokusebenzisa - Intela esebenza ekuthengeni kwakho.

● Intela yesitembu - Intela yamadokhumenti omthetho aqinisekisayo.

● Intela yezakhiwo - Intela esebenza esakhiweni esingeso ibhizinisi lakho - eyaziwa nangokuthi intela yendawo.

● Intela yebhizinisi - Intela esebenza ezinhlinzekweni zesevisi, ukudluliswa kwezimpahla ezingaphatheki nokuthengiswa kwezindlu ezithengiswayo.

Uhlelo lwentela lwase-China luhlinzeka ngezinzuzo zamabhizinisi angaphandle, okuhlanganisa ukudonswa kwemali kwezindleko ezifana ne-R&D, ukuqeqeshwa, neminikelo, izinzuzo zentela ezifana nezilinganiso ezincishisiwe nokukhululwa, izivumelwano ezibanzi zokugwema intela ephindwe kabili emazweni angaphezu kuka-100, kanye nesakhiwo sentela esisobala. Lezi zinzuzo zingase zisekele ukonga izindleko kanye nokuncintisana kwamabhizinisi angaphandle emakethe yaseShayina.

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Izinga lentela yebhizinisi e-China lingama-25%.

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Yebo. Izinga lentela yebhizinisi lisebenza kuzo zonke izinkampani.

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Wonke amabhizinisi, okuhlanganisa nanoma yiziphi izinhlangano ezihola imali e-China, anesibopho sale ntela. Umthetho we-CIT uhlukanisa amabhizinisi abe amabhizinisi angabahlali nabangahlali, ngalinye linezibopho ezithile zentela.

Ibhizinisi labahlali

Ibhizinisi lomhlali lisho inkampani yaseShayina noma yangaphandle ehlanganiswe ngokusemthethweni e-China nemisebenzi yebhizinisi elawulwa ezweni. Lokhu kuhlanganisa amabhizinisi angaphandle ngokuphelele (i-WFOE), ama-joint ventures (JVs), noma amabhizinisi okuhweba atshalwe ngaphandle (FICE).

Kulokhu, amabhizinisi adinga ukukhokha intela yebhizinisi emalini etholwa umhlaba wonke, kungakhathaliseki ukuthi ivela ngaphakathi noma ngaphandle kwaseShayina.

Ibhizinisi okungezona izakhamuzi

Ibhizinisi lakho lithathwa njengebhizinisi okungesona isakhamuzi uma lakhiwe ngokusekelwe emithethweni yangaphandle futhi lingaphethwe ngaphakathi kwe-China. Lokhu kusho ukuthi ibhizinisi lakho libhalisiwe futhi liqhutshwa ngokuyinhloko ngaphandle kwaseShayina. Kulesi simo, uzodinga kuphela ukukhokha intela yemali engenayo oyithole e-China.

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Izinga lentela lezinkampani zaseShayina lingama-25%.

Leli zinga lisebenza ezinkampanini ezihlala nezingezona izakhamuzi ezisebenza izikhungo ezingenisa imali e-China.

Nokho, njenge-SME, ungase uzuze emazingeni aphansi asekelwe ezicini ezifana nohlobo lwebhizinisi lakho, usayizi, umkhakha, noma indawo.

Emalini engenayo etholakala e-China engahlobene nezikhungo zakho ezweni, noma uma uyinkampani engeyona indawo yokuhlala ngaphandle kwezikhungo lapho, kusetshenziswa ukwehliswa kwesikhashana ukuya kuma-20%.

Amabhizinisi amancane nanenzuzo ephansi afaneleka ukuthola isilinganiso esincishisiwe se-CIT esingu-20%, kuyilapho amabhizinisi zobuchwepheshe obuphezulu noma lawo abhaliswe ezindaweni ezikhethekile njengezimboni ezikhuthazwayo e-Hainan angajabulela izinga elincishisiwe elingu-15%.
Futhi, uma uyibhizinisi eliqeqeshiwe ezimbonini ezibalulekile ngaphakathi kwezindawo ze-FTZ, njenge-Lingang New Area ye-Shanghai Pilot FTZ, ungazuza ngezinga elincishisiwe elingu-15% iminyaka emihlanu kusukela ngosuku lokusungulwa kwebhizinisi lakho. Nalu uhlu lwezimboni ezibalulekile kanye ne-FTZ:

Izimboni ezibalulekile:

● Amasekhethi ahlanganisiwe

● Ubuhlakani bokwenziwa

● I-Biomedicine

● Amandla amasha

● Izinto ezintsha

● Ukukhiqiza imishini esezingeni eliphezulu

● Amandla ahlanzekile

● Ukukhiqiza okuthuthukile

● Izinsizakalo zezezimali

● Ezokuvakasha

● Logistics

● Ezolimo zesimanje

Indawo ye-FTZ:

● I-Shanghai Free Trade Zone

● I-Guangdong Free Trade Zone

● I-Tianjin Free Trade Zone

● I-Fujian Free Trade Zone

● I-Chongqing Special Economic Zone

● I-Sichuan Free Trade Zone

● I-Shaanxi Special Economic Zone

● I-Henan Free Trade Zone

● I-Zhejiang Free Trade Zone

● I-Hubei Free Trade Zone

● I-Liaoning Special Economic Zone

● I-Hainan Free Trade Port

● I-Jiangsu Free Trade Zone

● I-Shandong Free Trade Zone

● I-Hebei Free Trade Zone

● I-Heilongjiang Free Trade Zone

● I-Guangxi Free Trade Zone

● I-Yunnan Free Trade Zone

● I-Beijing Free Trade Zone

● I-Anhui Free Trade Zone

● I-Hunan Free Trade Zone

Lawa mazinga avumayo angasiza ekwehliseni umthwalo wakho wentela futhi athuthukise ukuguquguquka kwezezimali.

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Imali engenayo ekhokhiswa intela inqunywa kusetshenziswa i-accrual basis, lapho kutholwa khona imali engenayo, futhi izindleko zifakwa lapho ziqoqwa. Kunezindlela ezimbili zokubala imali engenayo ekhokhiswa intela: eqondile nengaqondile.

Indlela eqondile

Indlela eqondile iyona evame kakhulu. Ifomula imi kanje:

Imali engenayo ekhokhiswa intela = Isamba semali engenayo - Imali engenayo engakhokhiswa intela - Imali engenayo engayikhokhi intela - Izimali ezibanjwayo - Izintela ezingalethwa kusukela onyakeni wentela owandulele.

Ake sizinike isikhathi sokubheka ngakunye kwalokhu ngokuningiliziwe.

Isamba semali engenayo

● Isamba semali engenayo isho imali engenayo etholwe ngohlobo lwemali nokungelona uhlobo lwemali, njenge:

● Imali engenayo ngokuthengisa izimpahla kanye/noma amasevisi ahlinzekiwe

● Imali engenayo ngokudluliswa kwezakhiwo

● Izinzuzo ezivela ekutshalweni kwezimali kwezabelo ezifana nezinzuzo namabhonasi

● Imali yokuqasha

● Imali engenayo evela kwinzalo nezinzuzo

● Izipho neminikelo

Imali engenayo engakhokhiswa intela nokukhululwa enteleni

Imali engenayo engakhokhiswa intela kanye nokukhululwa izinto zemali engenayo ekhululiwe entela, okuhlanganisa:

● Izabelo zezimali

● Izindleko zokuphatha

● Izimali zikahulumeni ezifana nemixhaso

● Enye imali engenayo engakhokhiswa intela, njengoba kunqunywa uhulumeni

Okwamanje, imali engenayo engayikhokhi intela ihlanganisa izinto ezifana nalezi:

● Imali engenayo evela kwinzalo yamabhondi kahulumeni

● Inzuzo ngezabelo

● Ezinye izinzuzo ekutshalweni kwezimali okwabelwana ngazo phakathi kwezinkampani zasendaweni ezifanele noma izinkampani zangaphandle e-China

● Imali engenayo yamaqembu angenzi nzuzo

Imali edonswayo

Umthetho wentela uvumela ukudonswa kwemali emalini yakho engenayo ekhokhiswa intela ngokusekelwe ezindlekweni zebhizinisi lakho kulokhu okulandelayo.

● Iminikelo yokusiza

● Ukusebenzisa imali okunengqondo okuxhumene nezinzuzo zebhizinisi

● Ukwehla kwenani okunengqondo kwempahla ephathekayo

● Ukuncipha kancane kancane kwezimpahla ezingaphatheki

● Ukwehliswa kancane kancane kwezindleko ezikhokhelwa kusengaphambili

● Izindleko ze-Inventory

● Dlulisa inani lengqikithi yempahla

● Imali ebanjwayo eyengeziwe ngokomthetho wentela

Amakhephu akhona ngezindleko ezithile ezidonswayo, okuhlanganisa:

● Inhlalakahle yabasebenzi - kufika ku-14% wesamba samaholo kanye namaholo abasebenzi.

● Izimali zezinyunyana zabasebenzi - kuze kufike ku-2% wesamba samaholo kanye namaholo abasebenzi.

● Imfundo yabasebenzi - kufika ku-8% wesamba samaholo kanye namaholo abasebenzi. Izindleko ezeqile kulesi sigaba zingalethwa ekugcwaliseni intela esikhathini esizayo. Futhi, uma uku-software kanye nezimboni zesekethe ezididiyelwe, kudonswa imali engu-100%.

● Ukukhangisa nokukhangisa - kufika ku-15% wemali engenayo yokuthengisa yonyaka wamanje. Kuze kube umhla zingama-31 kuZibandlela 2025, amabhizinisi akhiqiza noma athengisa izimonyo, imithi kanye nokukhiqiza iziphuzo ezingezona utshwala azoba nenani elikhuphukile lokudonswa kwemali elingu-30%. Noma yiliphi inani eleqile lingadluliselwa ekugcwaliseni intela esikhathini esizayo.

● Izindleko zokuzijabulisa kwebhizinisi ezihlobene nokukhiqiza noma ukusebenza kwebhizinisi - kufika ku-60% wezindleko zangempela ozithole, kufika ku-0.5% wesamba semali yakho engenayo yokuthengisa yonyaka wamanje, kuye ngokuthi ikuphi okuphansi.

Indlela engaqondile

Indlela engaqondile ayisetshenziswa kakhulu, kodwa ingasetshenziswa uma ibhizinisi lakho lingenalo irekhodi elicacile lemali engenayo kanye nezindleko. Ifomula imi kanje:

Imali engenayo ekhokhiswa intela = Isamba senzuzo njengoba kukhonjisiwe encwadini yezibalo ± Ukulungiswa ngenjongo yentela ± Imali engenayo/inzuzo ukuze kubuyiselwe ukulahlekelwa okutholwe onyakeni odlule.

Sicela uzizwe ukhululekile ukuxhumana nathi ukuze uthole isevisi ehambisanayo.

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Inqubo yokuxhasa ngezimali inkampani yaseChina iyingqayizivele, futhi kunezindlela ezintathu kuphela ezisemthethweni zokuthola ukheshi enkampanini yaseChina. Ukugcwalisa okusemthethweni kanye nezimvume zokulawula kufanele kutholwe ohlelweni. Lezi zindlela zomthetho ezintathu yilezi:

1. Inhlokodolobha Ebhalisiwe

2. Isikweletu Esivumelekile

3. Izimali Ezikhiqizwe Ngaphakathi Ezenzweni Zebhizinisi

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Ikhephithali ebhalisiwe ichazwa futhi ifakwe emibhalweni yelayisensi yebhizinisi. Kudingeka ngokomthetho iziphathimandla zikahulumeni waseShayina ukuze ugcwalise inkampani entsha. Inani elithile (Ngokuvamile, u-15% yenani eliphelele futhi elingekho ngaphansi kuka-RMB 30,000) wemali ebhalisiwe kufanele inikelwe phakathi nenkathi ethile yesikhathi ngemva kokukhishwa kwelayisensi yebhizinisi. Ngaphandle kwalokho, kufanele idlule kunqubo yokuqinisekisa ngaphambi kokuba ibalwe ngokumelene nesibopho sokutshala izimali esibhalisiwe senkampani.

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Ukheshi nokutshalwa kwezimali okungeyona imali okubalulekile nokudlulisekayo njengezimpahla eziqinile, ubuchwepheshe, izinto zokusebenza.

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Yebo. Kodwa-ke, kungakhathaliseki ukuthi kwandiswe noma kuncishiswe imali eyinhloko ebhalisiwe, izimvume ezithile kufanele zitholwe kuziphathimandla zaseShayina, futhi kungase kubize amasonto ambalwa noma izinyanga ezimbalwa ukuqeda zonke izinyathelo zikahulumeni.

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Isikweletu esivumelekile sinqunywa futhi sihlanganiswe yimithetho yokutshalwa kwezimali yaseShayina ngokususelwe esikalini senkampani, kungakhathaliseki ukuthi hlobo luni lwebhizinisi noma indawo futhi sizosebenza kuzo zonke izinhlobo zemali mboleko, okuhlanganisa ukubolekwa kwemali yezinkampani ezisebenzisanayo, imalimboleko yasebhange, isikweletu esingaphansi, esikhethwayo (esingaguquleki). ) isitoko, njll.

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Ngoba isikweletu sendawo sakha uthango lweshidi lebhalansi yemvelo ngokumelene ne-FOREX (imakethe yokushintshanisa yangaphandle) -ukubuyekezwa okuqhutshwa okungaba nomthelela omkhulu kumaholo ahlanganisiwe. Uma ubhalansisa imali ebolekiwe uqhathanisa ne-equity ngezinga eliphezulu ngangokunokwenzeka, unciphisa umphumela wokuhlaziya we-FOREX emalini oyitholayo.

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Kunemithombo emithathu evamile yokubolekwa kwemali: amabhange asekhaya ase-China, amabhange angaphandle anelayisensi yokukhipha imali mboleko yezentengiselwano e-China kanye nemalimboleko esemthethweni ye-intercompany okungaba imalimboleko ephuma enkampanini engumzali.

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Isibambiso sendawo esifanelekile singabandakanya izakhiwo, okokusebenza, ama-akhawunti atholwayo kanye neqoqo lamaphesenti ahlukahlukene eziqu. Indlela ejwayeleke kakhulu yokwanelisa isibambiso esifanelekile iwukuba isiqinisekiso somzali sendlela ethile eyamukelekayo kumashonisa. Izibonelo zeziqinisekiso zomzali zihlanganisa, kodwa azikhawulelwe kulokhu:

1. Izincwadi Zesikweletu ezivela enkampanini engumzali yangaphandle ukuze uxhase imali ebolekiwe eqondile yibhange laseShayina.

2. Idiphozithi egatsheni lasebhange lase-Hong Kong lebhange langaphandle elinelayisensi yokukhipha imali mboleko yezentengiso e-China.

3. Incwadi yesiqinisekiso somzali eya ebhange langaphandle elinelayisensi yokukhipha imali mboleko yezentengiselwano e-China. Lokhu kungenzeka kodwa akuvamile futhi ngokuvamile kukhawulelwe esimweni lapho ibhange lezentengiselwano langaphandle libe nobudlelwane obude nenkampani engumzali yangaphandle.