Iindaba - Ngaba Uyithobile Ixabiso Lexabiso Lakho Lokuthumela Ngaphandle? Okokuqala, Qonda Ukubalwa "Kokukhululwa, Ityala, kunye neMbuyekezo"

Kwikota yokuqala, ukuthunyelwa kwempahla kwamanye amazwe eTshayina kudlule kakhulu kulindelo, kwaye amashishini amaninzi abone ukukhula okukhawulezileyo kwimisebenzi yawo yokuthumela impahla kwamanye amazwe. Kutshanje, abathengi abaninzi bemveliso bebebuza malunga nezaphulelo zerhafu yokuthumela impahla kwamanye amazwe, befuna ukuqonda le nkqubo ukuze bakwazi ukulinganisa iikowuteshini zabo ngokuzithemba.

1. Yintoni kanye kanye egutyungelwa yimbuyekezo?

Imali ebuyiswayo ayisiyo yexabiso lokuthengisa iimpahla zakho. Yimali ye-VAT oyihlawuleyo kwizinto ezikrwada, iinkonzo zikagesi, kunye nemali ehlawulwayo yokuvelisa.

Kalula nje:Kwirhafu oyihlawuleyo ngexesha lokuvelisa, urhulumente ubuyisela inxalenye ethile xa uthumela kwamanye amazwe.

2. Amanani amathathu aphambili amisela imali oyibuyiselwayo

① Umlinganiselo ophezulu wokubuyiselwa kwemali	Ixabiso lokuthumela ngaphandle (FOB) × Izinga lokubuyiselwa kwemali
② Imali ephezulu ebuyiselwayo ngelo xesha	Irhafu Yokungenisa − Irhafu Yemveliso Yasekhaya − Inxalenye Engahlawulwayo
③ Imbuyiselo yokwenyani	Incincikwamanani amabini angasentla

Khumbula:Imbuyiselo ayisiyonto oyifunayo — “ityala lakho eligqithisileyo lokufaka imali” limisela isiphumo. Iindleko zimisela irhafu yokufaka imali, irhafu yokufaka imali imisela ityala eligqithisileyo, kwaye ityala eligqithisileyo limisela ukuba ungayifumana malini ngokwenene.

3. Umzekelo wenyathelo ngenyathelo: Ukusuka kwiindleko ukuya kwirhafu yokufaka ukuya ekubuyiselweni kwemali

Iingcamango:

Ixabiso lemveliso: RMB 80/iyunithi (Izinto ezingama-60 + Umsebenzi 10 + Ukwenziwa kwemveliso ngaphezulu kwe-10)
Umthamo wokuthumela ngaphandle: iiyunithi ezili-10,000
Ixabiso le-FOB: RMB 120/iyunithi
Izinga le-VAT elisebenzayo: 13%, Izinga lokubuyiselwa kwemali: 10%
Akukho ntengiso yasekhaya, akukho zixhobo ezingenarhafu
Zonke iindleko zixhaswa zii-invoyisi ze-VAT kwi-13%

✓ Umlinganiselo ophezulu wokubuyiselwa imali:Iiyunithi ze-RMB ezili-120 × 10,000 × 10% =RMB 120,000

✓ Ityala elingaphezulu kwengeniso ngeli xesha:RMB 91,000 − 36,000 =RMB 55,000(jonga ubalo olungezantsi)

✓ Imbuyiselo yokwenyani: RMB 55,000(kuba ikhredithi engaphezulu incinci kune-cap)

1) Bala i-VAT iyonke engenisiweyo yeli xesha (ethathwe kwiindleko)

Faka i-VAT kwizinto ezisetyenzisiweyo: RMB 60 × 10,000 × 13% = RMB 78,000
Faka i-VAT kwiindleko zeenkonzo/ukwenziwa: RMB 10 × 10,000 × 13% = RMB 13,000
I-Labour ayinayo i-VAT engenayo
I-VAT iyonke engenisiweyo kweli xesha: RMB 91,000(zonke zixhaswa zii-invoyisi ze-VAT ezisebenzayo)

2) Bala "inxalenye engenakuhlawulwa" (yongezwe kwixabiso)

Umahluko phakathi kwereyithi efanelekileyo kunye nereyithi yokubuyiselwa kwemali: 13% − 10% = 3%
Ixabiso lilonke le-FOB: RMB 120 × 10,000 = RMB 1,200,000 (isiseko somda wokubuyiselwa imali)
Inxalenye engahlawulwanga = RMB 1,200,000 × 3% = RMB 36,000(le mali idluliselwa ngaphandle kwerhafu yokufaka kwaye yongezwa kwiindleko)

3) Bala i-input credit engaphezulu kweli xesha

Akukho ntengiso zasekhaya, ngoko ke i-VAT ephumayo = 0
Ityala eligqithisileyo = RMB 91,000 − 36,000 = RMB 55,000

4) Bala umlinganiselo ophezulu wokubuyiselwa imali

Isixa sokukhululwa, iTyala, kunye neMbuyekezo (ECR) = RMB 1,200,000 × 10% =RMB 120,000

5) Bala imbuyekezo yokwenyani yexesha

Isixa esibuyiselwayo = MIN(RMB 120,000, RMB 55,000) =RMB 55,000

Isiphelo:Kwixabiso lilonke lenyanga le-RMB 800,000, imbuyekezo yokwenyani yi-RMB 55,000 — ixhomekeke kwisixa semali engaphezulu kwengeniso.

4. Izinto ezimbini ezibalulekileyo abanomdla kuzo abanini bamashishini

Xa ucaphula amaxabiso, musa ukujonga nje “izinga lokubuyiselwa kwemali le-10%.” Kufuneka ubone ukuba ingakanani irhafu yokufaka efakwe kwiindleko zakho.
Isixa sembuyiselo ≠ Ixabiso lokuthumela ngaphandle × Izinga lembuyiselo.Kwiimeko ezininzi, imbuyiselo inqunyelwe kulwakhiwo lweendleko zakho zokwenyani.

5. Isilumkiso esikhawulezileyo kwiingcali zemali ezintsha

Lumka kakhulu nge"umahluko phakathi kwereyithi efanelekileyo kunye nereyithi yokubuyiselwa kwemali"(13% − 10% kulo mzekelo). Elo candelo kufuneka lidluliselwe ngaphandle kwerhafu yokufaka. Ukuba uphoswa leli nyathelo, ubalo lwakho lwetyala eligqithisileyo aluyi kuba luncedo, kwaye imbuyiselo yakho ayizukuba luncedo.

6. Umthetho olula wesithupha (uqikelelo olusekelwe kwixabiso)

Enyanisweni, ukuba i-gross margin yakho kunye nezinga lokubuyiselwa kwemali zizinzile, ungayiqikelela imbuyekezo ngokusekelwe kwixabiso:

Imbuyiselo eqikelelweyo ≈ Ixabiso × Izinga le-VAT elisebenzayo × (1 − Umahluko / Izinga elisebenzayo)

Sebenzisa umzekelo ongentla:

I-RMB 800,000 × 13% × (1 − 3% / 13%) ≈RMB 55,000(ihambelana nokubala okwenyani)

7. Kuthekani ukuba izinga lokubuyiselwa kwemali lilingana nezinga le-VAT elifanelekileyo?

Cinga ngomzekelo ofanayo, kodwa ngexabiso lembuyiselo ye-13% (endaweni ye-10%), ukugcina zonke ezinye iimeko zingatshintshi.

Umlinganiselo ophezulu wokubuyiselwa imali (ngokusekelwe kwi-FOB): i-RMB eyi-120,000
Ityala elingaphezulu kwelo xesha: RMB 91,000 (akukho mali ifunekayo ukudluliselwa)

Ekubeni isixa esibuyiselwayo = MIN(RMB 120,000, RMB 91,000), imbuyekezo yokwenyani iya kubaRMB 91,000.

8. Ityala elikhethekileyo: Xa ikhredithi engaphezulu idlula umda wokubuyiselwa imali

Ngokwesiqhelo, imbuyekezo ayinakudlula umda obalwe kwixabiso le-FOB lokuthumela ngaphandle.

Nangona kunjalo, kukho imeko apho i-input credit engaphezulu inkulu kune-return cap. Kwimeko enjalo, umthetho othi "incinci kwezimbini" uthetha ukuba i-return yakho yokwenyani inqunyelwe kwi-cap.

Isixa esibuyiselwayo = MIN (Umda wokubuyiselwa kwemali, iKredithi yokufaka engaphezulu) = Umda wokubuyiselwa kwemali

Ukuba ulandele le ngqiqo, mhlawumbi ungacinga ngexesha oku kunokwenzeka ngalo. Zive ukhululekile ukushiya iingcinga zakho kwicandelo lezimvo.

Ixesha lokuthumela: Juni-05-2026

Ngaba Uyibeke Phantsi Ixabiso Lexabiso Lakho Lokuthumela Ngaphandle? Okokuqala, Qonda Ukubalwa "Kokukhululwa, Ityala, kunye Nokubuyiselwa Kwemali"