I. Iimfuno zokuthobela iRhafu, iMigangatho yokuMiselwa kweeNqanaba, kunye neMithetho yokuBhala iiRhafu ehambelanayo kwiintlobo ezintathu zeeRhafu
(1)I-invoyisi yoThutho lwasekhaya (iilori) (i-invoyisi ye-VAT ekhethekileyo eyi-9%)
1. Isiseko SezomthethoIsibhengezo seRhafu yoLawulo lweSizwe Nombolo 99 [2015]; Caishui [2016] Nombolo 36 – Udidi lweRhafu yeeNkonzo zoThutho.
2. Iqumrhu elikhuphayo An inkampani yothutho yokwenyaniUkuba neMvume Yokusebenza Kwezothutho Lwendlela. Abathuthi bempahla ABANAKHO ukukhupha ii-invoyisi zothutho ze-9% ngokuthe ngqo. Ukuba umthuthi uqokelela iifizi egameni lakhe kuphela, inkampani yokuthutha iilori kufuneka ikhuphe i-invoyisi ngqo kwinkampani yakho.
3. Umgangatho weRhafuAbahlawuli berhafu ngokubanzi:I-invoyisi ekhethekileyo ye-VAT ye-9%Abahlawuli berhafu abancinci: Izinga lerhafu le-3%, lehliswe laya kwi-1% kude kube nguDisemba 31, 2027.Ukukhutshwa njengerhafu akuvumelekanga ngokungqongqo.
4. Iingxelo ze-invoyisi ezinyanzelekileyo (Zihlolwa rhoqo)Ibhokisi yezimvo kufuneka ichaze ngokucacileyo oku:indawo yokusuka, indawo eya kuyo, inombolo yepleyiti yelayisenisi, kunye nenkcazo yeempahlaUkuba ulwazi luninzi kakhulu, uluhlu olwahlukileyo lungaqhotyoshelwa;ukungabikho kwento enye kwenza i-invoyisi ingathobeli imithetho– ayisebenzi ekufakweni kwezaphulelo zerhafu yokuthumela ngaphandle, ayizukuncitshiswa kwirhafu yengeniso yenkampani, kwaye i-VAT engenayo ayinakufakwa kwi-akhawunti.
5. Ikhowudi yoHlelo lweRhafuIinkonzo zoThutho – Iinkonzo zoThutho lweMihlaba
(2)I-invoyisi yentlawulo yokwazisa ngerhafu (i-invoyisi ye-VAT ekhethekileyo ye-6%)
1. Isiseko SezomthethoIinkonzo zeNkxaso yeShishini – Iinkonzo zoRhwebo kunye nee-Arhente (azigutyungelwanga kukukhululwa kwirhafu yokuthunyelwa kwempahla yamazwe ngamazwe phantsi koMphathiswa wezeMali kunye neSaziso se-SAT No. 10 [2026])
2. Iqumrhu elikhuphayoUmthengisi werhafu onelayisenisi. Ukuba umthengisi wempahla uqokelela iifizi zokubhengeza egameni lakhe, umthengisi kufuneka akhuphe i-invoyisi eyahlukileyo eneenkcukacha.
3. Umgangatho weRhafuAbahlawuli berhafu ngokubanzi:I-invoyisi ye-VAT ekhethekileyo ye-6%Abahlawuli berhafu abancinci: Izinga lerhafu le-3%,yehliswe ukuya kwi-1% kude kube ngumhla wama-31 kuDisemba 2027. Ukukhutshwa kwerhafu akuvumelekanga.
4. Imfuneko yokufaka ii-invoyisiKufuneka ikhutshwe ngokwahlukeneyo;AKUNAKUBA kudityaniswekunye neentlawulo zezibuko okanye iintlawulo zelori.
5. Ikhowudi yoHlelo lweRhafuIinkonzo zeNkxaso yeShishini – Iinkonzo zoRhwebo lweMithetho. Kucetyiswa ukuba uqaphele inombolo yesibhengezo semithetho ehambelanayo kwiingxelo ukuze kube lula ukuthelekisa igunya lerhafu.
(3)Ii-invoyisi zeentlawulo zezibuko (Iyadi/Ukuphakamisa/Uxwebhu/i-THC, njl.njl.)
1. Isiseko SezomthethoIinkonzo zeNkxaso yoThutho – Iinkonzo zeZibuko kunye neeDokhi. Ezi zenzeka kumazibuko asekhaya kwaye azizonkonzo zokungahlawuli irhafu kwamanye amazwe ngokwendalo.
2. Ukumisela Amanqanaba (Okubalulekileyo – Ukwahlula Ngokweemeko)
Iindleko zezibuko azihlawuliswa irhafu ngokubanzi; zixhomekeke kuhlobo lwenkonzo.
| Imeko | Ireyithi yerhafu | Ingcaciso |
|---|---|---|
| Iindleko zezibukoezinxulumene ngqo nothutho lwamazwe ngamazwe(umz., iifizi zokulayisha, iindleko zokuphatha izikhululo, amakhonkco abalulekileyo kwikhonkco leenkonzo zokuthutha impahla zamazwe ngamazwe) | Ufanelekile ukuxolelwa kwirhafu | Kufuneka uhlangabezane nemiqathango yokuxolelwa phantsi kweCaishui [2016] No. 36 |
| Iindleko zezibukoiimpahla ezingenisiweyookanye ngenxaiinkonzo zezibuko ngokubanzi(umz., indawo yokugcina, iifizi zoxwebhu, i-THC, njl.njl.) | I-6% yerhafu | Ayikho ngaphakathi komda wokuxolelwa kokuthunyelwa kwempahla kumazwe ngamazwe |
Ikhrayitheriya ephambili: Nokuba iindleko zezibuko ziphantsi "kokuphatha uthutho, ukulayisha/ukukhulula, ukugcina impahla, kunye nokungena/ukuphuma kwezibuko zenqanawa, ukujikeleza, ukupakisha, kunye nemisebenzi yenkqubo enxulumene noko yomthengi." Ukuba zingena ngaphakathi kwesi sicwangciso kwaye ziyahlangabezana neemeko zokuxolelwa, i-invoyisi eqhelekileyo ekhululekileyo kwirhafu inokukhutshwa; kungenjalo, i-invoyisi ekhethekileyo ye-6% ye-VAT kufuneka ikhutshwe.
3. Iqumrhu elikhuphayoIngakhutshwa ngumthumeli wempahla okanye umqhubi wezibuko, kodwa kufuneka ibhale ngokwahlukeneyo iinkcukacha zentlawulo yezibuko.
4. Iimfuno zokufaka ii-invoyisiInkcazo AKUMELE ichazwe ngokungacacanga njenge "iintlawulo zenkonzo"; bhala phantsi njenge: iintlawulo zezibuko, iintlawulo zokuphatha isiphelo sendlela, iintlawulo zokuphakamisa, iintlawulo zokugcina, iintlawulo zamaxwebhu.uluhlu oluneenkcukacha zohlalutyoehambelana nebhetshi yesibhengezo serhafu, ebhala inombolo yesibhengezo kunye nezibuko lokuhamba.
5. Ikhowudi yoHlelo lweRhafuIinkonzo zeNkxaso yezoThutho – Iinkonzo zeZibuko kunye neeDokhi.
6. Ityala eliKhethekileyo – Ukuxolelwa kokuKhululwaAmashishini anikezela ngeenkonzo zokuthutha impahla kumazwe ngamazweingarhoxisa ukukhululwa kwirhafuXa berhoxiswa, abahlawuli berhafu ngokubanzi banokukhupha ii-invoyisi ze-VAT ezikhethekileyo ze-6%. Amanye amashishini athumela ngaphandle afuna iikhredithi ze-VAT ezifakiweyo angacela umthumeli ukuba akhuphe ukukhululwa aze akhuphe i-invoyisi ekhethekileyo.
(4)Ukuzijonga ngokukhawuleza kwamanyathelo amathathu ukuze ufumane ukukhutshwa kwerhafu echanekileyo
1. Yahlula Indawo yeNkonzo kunye neNdalo:
- Kuphela ziinkonzo ze-arhente zokubhukisha imithwalo yolwandle/yomoya zamazwe ngamazwe (izibuko lasekhaya ukuya kwelinye ilizwe) ezivumelekileyo ukukhupha ii-invoyisi eziqhelekileyo ezingahlawuliswa irhafu phantsi kwe-“International Freight Forwarding Services”.
- Ukuhanjiswa kweelori ukusuka efektri ukuya emakhaya kunye nokuvakaliswa kwerhafu yelizwe ziinkonzo ezirhafiswayo zasekhaya; KUFUNEKA zithwale irhafu kwaye azinalungelo lokuxolelwa.
- Iindleko zezibuko mazihlulwe: ezo zidibene ngqo nothutho lwamazwe ngamazwe zingaxolelwa; iinkonzo zezibuko ngokubanzi zirhafiswa kwi-6%.
2. Qinisekisa iiKhowudi zoHlelo lweRhafu (Uhlengahlengiso loMthetho we-VAT emva kowama-2026):
Ukususela nge-1 kaJanuwari 2026, phantsi koMthetho omtsha we-VAT, iindidi zangaphambili ze-"Modern Services" kunye ne-"Life Services" zidityaniswe kudidi oluphambili lwe-"Production and Life Services".
- Ukuhamba ngeeloriIinkonzo zoThutho – Iinkonzo zoThutho ezisemhlabeni = 9%.
- Isibhengezo seeNkcubekoIinkonzo zeNkxaso yeShishini – Iinkonzo zoRhwebo lweSiko = 6% (eyayisakuba phantsi kweeNkonzo zanamhlanje, ngoku phantsi kweeNkonzo zeMveliso kunye noBomi).
- Iintlawulo zeZibukoIinkonzo zeNkxaso yoLogistics – Iinkonzo zePort and Dock = 6% (eyayisakuba phantsi kweeNkonzo zanamhlanje, ngoku phantsi kweeNkonzo zeMveliso kunye noBomi).
- Iindleko zearhente yokubhukisha zamazwe ngamazwe kuphelaIinkonzo zokuThutha iiMpahla zaMazwe ngaMazwe = azihlawuliswa rhafu.
3. Yahlula iMfanelo yeShishini loMniki:Abathuthi bempahla bangafaka isicelo sokungahlawuliswa kwiinkonzo zokubhukisha zamazwe ngamazwe kuphela. Abathuthi abangenazo iziqinisekiso zokusebenza kwezothutho ABANAKUKHUPHI ii-invoyisi zothutho ze-9%. Iinkonzo zokubhengeza irhafu kunye neenkonzo ezincedisayo zezibuko zilandela le mithetho ingasentla ukuze kumiselwe imeko yokurhafiswa okanye yokungahlawuliswa irhafu.
II. Ukwaphulwa kwemithetho eqhelekileyo ye-SME: Umthengisi wempahla okhupha i-invoyisi enye "yomrhumo wenkonzo oxolelweyo kwirhafu" kuzo zonke iinkonzo - Iziphumo ezipheleleyo zohlolo lwerhafu
(1)Impembelelo ethe ngqo kwizaphulelo zerhafu yokuthumela ngaphandle (Ithagethi yoPhicotho oluPhambili)
1. Ukwaliwa/Ukumiswa kwesaphulelo sangokuAmaxwebhu okufaka izicelo angathobeli mithetho abangela ukuba izicelo zesaphulelo zithintelwe kwinqanaba lenkqubo; izaphulelo zokuqala okanye amashishini aphantsi koqwalaselo oluphuculweyo aza kujongana nokumiswa de kufunyanwe ii-invoyisi ezithobela imithetho.
2. Ukubuyiselwa kwezaphulelo esele zihlawulweAmagunya erhafu anokuhlaziya kwakhonaukuya kuthi ga kwiminyaka emi-3kwaye ifuna ukubuyiselwa ngokupheleleyo kwezaphulelo ezazinikwe ngaphambili, kunye nezohlwayo zokuhlawula emva kwexesha (0.05% ngosuku) ezibalwe ukususela kumhla wokubuyiselwa kwezaphulelo.
3. Ukwehliswa kwenqanaba kunye noLuhlu lweeNgoziAmaxwebhu angathobeliyo rhoqo akhokelela ekwehleni komgangatho wekhredithi yesaphulelo sokuthumela ngaphandle, nto leyo efuna ukuqinisekiswa ngesandla kwisicelo ngasinye esilandelayo kunye nomjikelo wokuphononongwa okuthatha ixesha elide. Amatyala anzima anokumisa ukufaneleka kwesaphulelo sokuthumela ngaphandle kangangeenyanga ezi-6 ukuya kwezi-12.
(2)Iingozi zokufaka i-VAT kunye nokuFakela
1. Ukubuyiselwa kwemali epheleleyo + i-VAT eyongezelelweyo kunye neentlawulo ezongezelelweyoUkuba i-invoyisi ekhululweyo kwirhafu egubungela izinto ezirhafiswayo eziyi-6%/9% ifunyenwe ngempazamo njengetyala lokufaka, isixa-mali esifakwe kwityala kufuneka siguqulwe ngokupheleleyo, kwaye i-VAT, irhafu yolondolozo lwedolophu kunye nolwakhiwo, iintlawulo ezongezelelweyo zemfundo, kunye neentlawulo ezongezelelweyo zemfundo zasekuhlaleni kufuneka zihlawulwe.
2. I-invoyisi echongiweyo njengeSatifikethi esingaqhelekangaUkuba umthengisi wempahla ufunyenwe enayoibango lokungaxolelwa ngendlela engafanelekanga okanye i-invoyisi ekhutshwe ngendlela engafanelekanga, lonke iseti yee-invoyisi ezingahlawuliswa rhafu ziya kuphawulwa njengezingaqhelekanga – inkampani yakho ayinakubanga iikhredithi zokufaka okanye ukuzisebenzisa njengamaxwebhu eendleko.
3. Uxanduva oludibeneyo lokukhuthaza ukwaphulwa komthethoNgokwamkela ii-invoyisi ezingahlawuliswa rhafu ngokuthutha iilori, ukuvakaliswa kwerhafu, okanye iindleko zezibuko ezihlawuliswa irhafu, igunya lerhafu linokuthi libone ukuba inkampani yakho ivumele umniki ukuba aphephe i-VAT, nto leyo ekhokelela kwizohlwayo ezifanayo kumacala omabini.
(3)Iingozi zokuncitshiswa kwerhafu yengeniso yenkampani
Ii-invoyisi ezingathobeli rhafu azisebenzi phantsi kwe-“Measures for the Administration of Pre tax Deduction Vouchers” kwaye azinakutsalwa kwirhafu yengeniso yenkampani. Iindleko ezifanayo kufuneka zongezwe kwingeniso erhafiswayo, kunye nezohlwayo ezongezelelweyo ze-CIT kunye nokuhlawula emva kwexesha. Uhlengahlengiso olukhulu lunokubangela uphicotho lwe-CIT olwahlukileyo.
(4)Amatyala Anzima – Umngcipheko wee-invoyisi zobuxoki
Ukudibanisa ingeniso erhafiswayo kwingeniso ekhululweyo kwirhafu ukuze uhlawule i-VAT engaphezulu kwexabiso elifunekayo kuthetha ukubaleka kwirhafu + ukubhalwa kwee-invoyisi ngendlela engafanelekanga. Kwimali enkulu, ityala lidluliselwa kwi-ofisi yokuhlola irhafu, kunye nezohlwayo zolawulo kwishishini, kwi-CFO, nakwigqwetha; amatyala anzima anokudluliselwa ukuze atshutshiswe ngolwaphulo-mthetho.
III. Iingcaciso zeGunya leRhafu eliSemthethweni (Izicatshulwa eziphambili zoMgaqo-nkqubo)
1. Yahlula iiNkonzo zeRhafu zasekhaya kwiiNkonzo eziKhululekileyo zaMazwe ngaMazwe (uMphathiswa wezeMali kunye neSaziso se-SAT No. 10 [2026])Ukususela nge-1 kaJanuwari 2026, ukuya kuthi ga nge-31 kaDisemba 2027, ukukhululwa kwi-VAT kusebenza kwiinkonzo ze-arhente yokuthutha impahla yamazwe ngamazwe ngokuthe ngqo okanye ngokungathanga ngqo.Ukukhululwa kukhawulelwe kwiinkonzo ze-arhente zokubhukisha ezinqamlezileyoukuvakaliswa kweelori zasekhaya kunye nokuthengiswa kwempahla yerhafu AKUKHULULWA.Iindleko zezibuko zifanelekela ukuxolelwa kuphela xa zinxulumene ngqo nothutho lwamazwe ngamazweUkuba ayibalwa ngokwahlukeneyo, yonke ingeniso ilahlekelwa kukufaneleka kokuxolelwa.
2. Ukubhalwa kwezinto okunyanzelekileyo kumaxwebhu esaphulelo sempahla ethunyelwa ngaphandle (Isaziso soLawulo lwesaphulelo sempahla ethunyelwa ngaphandle se-SAT)Amaxwebhu okugcina agciniweyo kufuneka aqukeichazwe ngokweenkcukacha, ixabiso lihambelanaezothutho, isibhengezo serhafu, kunye nee-invoyisi zezibuko. Ii-invoyisi ezihlanganisiweyo, ukungalingani kwamaxabiso, okanye izimvo ezingekhoyo zizintoazibonwa njengamaxwebhu axhasayo asebenzayo.
3. Ukukhutshwa kwe-invoyisi kufuneka kuhambelane nezinto zoqoqosho (Amanyathelo oLawulo lwe-invoyisi ye-VAT)Inkcazo ye-invoyisi kunye namaxabiso erhafu kufuneka ahambelane nohlobo lwenkonzo yokwenyani. Akuvumelekanga ukukhupha i-“International Freight Forwarding Service Fee” ukuze kugqunywe iirhafu zasekhaya."Ukuvumelana okune"– ukuhamba kweshishini, ukuhamba kwemali, ukuhamba kwe-invoyisi, kunye namaxwebhu e-logistics – yeyona ndlela iphambili yokuhlolwa kweencwadi.
4. Iingxelo ezinyanzelekileyo kwii-invoyisi zoThutho (Isibhengezo se-SAT No. 99 [2015])Ii-invoyisi zeenkonzo zothutho ezingenazo izimvo zendawo yokusuka, indawo eya kuyo, kunye nenombolo yepleyiti yelayisensi zithathwa njengezingathobeli ngqo imithetho - akukho kuncitshiswa kwengeniso, akukho kuncitshiswa kwerhafu ngaphambi kwerhafu, kwaye azisebenzi njengobungqina besaphulelo.
IV. Isicwangciso esipheleleyo sokuThotyelwa kweMithetho yamaShishini athumela kwamanye amazwe (Amanyathelo okulungela uPhicotho)
Inyathelo 1: Yahlulahlula iiKhontrakthi zeShishini kwaye nivumelane ngemithetho yokuhlawula kwangaphambili (uThintelo lweNgxaki)
1. Xa kusayinwa izivumelwano zothutho kunye neefektri/abathengi bamanye amazwe,bhala iindleko ngokwahlukeneyo: iilori zasekhaya, isibhengezo serhafu, iindleko zezibuko, uthutho lolwandle/lomoya lwamazwe ngamazwe – nganye inexabiso leyunithi kunye nesixa.
2. Faka isiqendu sokuthobela imithetho kwisivumelwano:
- Ukuhamba ngeenqwelo zasekhaya: inkampani yokwenyani ikhupha i-invoyisi ye-VAT ekhethekileyo ye-9% kunye neengxelo ezipheleleyo zothutho.
- Isibhengezo seerhafu: umthengisi onelayisenisi ukhupha i-invoyisi ekhethekileyo ye-6% eyahlukileyo.
- Iindleko zePort: ii-invoyisi ezikhethekileyo ze-6% ezibhalwe phantsi.
- Kuphela licandelo lokubhukisha lamazwe ngamazwe elinokuba nee-invoyisi eziqhelekileyo ezingahlawuliswa irhafu.
- Yala ngokucacileyo ii-invoyisi ezingahlawuliswanga irhafu ezihlanganisiweyo.
3. Lungisani imali ngokwahlukeneyo ngeeakhawunti zeenkampani: hlawulani iilori kwinkampani yezothutho, iifizi zokubhengeza kumthengisi werhafu – kuphephe intlawulo enye egubungela iindleko ezahlukeneyo.
Inyathelo lesi-2: Qinisekisa ukuba i-invoyisi yenziwe ngezinto ezahlukeneyo kunye nababoneleli be-Downstream
- 1. Sebenzisana neenkampani zelori: qinisekisa iziqinisekiso zothutho lwendlela; funa i-invoyisi ekhethekileyo ye-9% enezimvo ezipheleleyo;musa ukusebenzisana nabathwali abangafanelekanga.
- 2. Sebenzisana nabathengisi berhafu: hlawula kwaye ubhengeze ii-invoyisi ngokwahlukeneyo – i-invoyisi ekhethekileyo ye-6%;akufuneki ifakwe kwi-invoyisi ekhululweyo yomntu othumela imali.
- 3. Iindawo zokuhlala zezibuko/eyadini: bhala ngokwahlukeneyo into nganye yentlawulo yezibuko;ukumisela ukukhululwa ngokuchasene nokurhafiswa ngokusekelwe kuhlobo lwenkonzo; kwiinkonzo zezibuko ngokubanzi, zifuna ii-invoyisi ezikhethekileyo ze-6%; kwabo banxulumene ngokuthe ngqo nothutho lwamazwe ngamazwe kwaye bahlangabezana nemiqathango yokuxolelwa, bamkela ii-invoyisi eziqhelekileyo ezingahlawuliswanga irhafu.
Inyathelo lesi-3: Uhlolo lweFinance Three Hlola Ngaphambi kokuBhukisha kunye nokufaka iSaphulelo
1. Ukuqinisekiswa kwexabiso lerhafu: Ukukhwela iilori = 9%; Isibhengezo seerhafu = 6%; Iindleko zezibuko – ukuvavanya ngokwendalo; Ukubhukisha kwamanye amazwe – ukukhululwa kwirhafu kuyavunyelwa.Isibhengezo seelori kunye neseerhafu AKUFANELE samkele ii-invoyisi ezingenarhafu.
2. Ukuqinisekiswa komxholo we-invoyisi:
- I-invoyisi yezothutho: izimvo ezineempendulo zokuhamba, indawo eya kuyo, uhlobo lwesithuthi/ipleyiti, inkcazo yeempahla.
- Ii-invoyisi zerhafu/zezibuko: inkcazo ecacileyo, uhlalutyo oluqhotyoshelweyo, amagqabaza anenombolo yesibhengezo.
3. Ukuhambelana kokuhamba komoya okune: Imali ye-invoyisi, izinto zenkonzo, isivumelwano, iingxelo zebhanki, kunye namaxwebhu axhasayo (i-truck waybill, isibhengezo serhafu, irisithi zezibuko) kufuneka zihambelane. Gcina onke amaxwebhu ukuzeIminyaka eli-10(inyukile ukusuka kwiminyaka emi-5 ukususela nge-1 kaJanuwari 2026).
Inyathelo lesi-4: Ukulungiswa kwee-invoyisi ezikhoyo ezingathobeliyo (Ulungiso lweMbali)
- 1. Hlola zonke ii-invoyisi zangaphambili "zonke kwintlawulo yenkonzo engahlawuliswa rhafu"; zahlule zibe: icandelo lamazwe ngamazwe (elingahlawuliswa rhafu), ukuthutha ngeenqwelo (elingahlawuliswa rhafu yi-9%), isibhengezo serhafu (elingahlawuliswa rhafu yi-6%), iindleko zezibuko (ityala ngalinye).
- 2. Nxibelelana nabathumeli bempahla abasezantsi, abathwali bempahla, kunye nabarhwebingasemva (isitampu esibomvu) ii-invoyisi zokuqala ezikhululekileyokwaye baphinde bakhuphe ii-invoyisi ezikhethekileyo ezichanekileyo ngokwexabiso.
- 3. Kwii-invoyisi ezifakiweyo esele zifakiwe kunye nee-invoyisi ezixolelweyo ezisetyenzisiweyo, buyisela umva iikhredithi zokufaka kwaye ulungise ingeniso erhafiswayo yenkampani ngokufanelekileyo. Lungisa iifayile zangaphambili ze-VAT kunye ne-CIT, uhlawule irhafu kunye nezohlwayo ezifike emva kwexesha ukuze unciphise izohlwayo zokunyanzeliswa.
Inyathelo lesi-5: Ukugcinwa kwamaxwebhu ukuze kulungelwe uphicotho
Kwintengiselwano nganye yokuthumela ngaphandle, gcina ifayile eyahlukileyo equlethe: isivumelwano senkonzo, i-truck waybill, i-invoyisi ekhethekileyo yokuthutha, isibhengezo serhafu, i-invoyisi ekhethekileyo yentlawulo yesibhengezo, uhlalutyo lwentlawulo yezibuko + i-invoyisi, i-invoyisi yemithwalo, kunye neerisithi zentlawulo zebhanki. Lungiselela ii-invoyisi ezirhafiswayo nezikhululekileyo ngokwahlukeneyo. Gcina iminyaka eli-10 - zilungele ukuboniswa ngokupheleleyo xa undwendwela igunya lerhafu.
V. Isishwankathelo esifutshane – Ukukhululwa kwirhafu xa kuthelekiswa nokungahlawuliswa irhafu ngokukhawuleza
| Uhlobo lwentlawulo | Ireyithi yerhafu | Ikhrayitheriya ephambili |
|---|---|---|
| Umrhumo we-arhente yokubhukisha ulwandle/ukuthutha impahla emoyeni kumazwe ngamazwe | Ukukhululwa(2026.1.1–2027.12.31) | Izibuko lasekhaya → izibuko langaphandle |
| Ifektri → iilori zasekhaya | I-invoyisi ekhethekileyo ye-9% | Uthutho lwasekhaya; ukuxolelwa akuvumelekanga ngokupheleleyo |
| Umrhumo wenkonzo yokwazisa ngerhafu | I-invoyisi ekhethekileyo ye-6% | Inkonzo yearhente yasekhaya; ukukhululwa akuvumelekanga ngokupheleleyo |
| Iintlawulo zezibuko (ukulayisha, ukuphathwa kwesiphelo, njl.njl.) | Kuxhomekeke kwimeko | Ingaxolelwa ukuba inxulumene ngqo nothutho lwamazwe ngamazwe; i-6% yerhafu ukuba iinkonzo zezibuko ngokubanzi |
| Umgca Obomvu Wohlolo | 把拖车、报关打包开一张“免税国际货代服务费”发票 | Ukwaphulwa komthetho okuqhelekileyo |
VI. Amaxesha abalulekileyo eMigaqo-nkqubo
| Into yoMgaqo-nkqubo | Ixesha Elisebenzayo | Isiseko Sezomthetho |
|---|---|---|
| Ukukhululwa kwinkonzo yokuthunyelwa kwempahla kumazwe ngamazwe | NgoJanuwari 1, 2026-Disemba 31, 2027 | ISebe lezeMali kunye neSaziso se-SAT No. 10 [2026] |
| Abahlawuli berhafu abancinci 3% yehliswe ukuya kwi-1% | Kude kube ngumhla wama-31 kuDisemba 2027 | ISebe lezeMali kunye neSaziso se-SAT No. 19 [2023] |
| Ixesha lokugcina amaxwebhu okubuyisela isaphulelo kwamanye amazwe | Ihlengahlengiswe kwiminyaka eli-10 ukususela nge-1 kaJanuwari 2026 | Isibhengezo se-SAT No. 5 [2026] |
Inqaku elikhethekileyo: Ukukhululwa kwirhafu yokuthunyelwa kwempahla kumazwe ngamazweayisiyonto isisigxina– okwangoku isebenza kude kube ngumhla wama-31 kuDisemba 2027. Amashishini afanele ajonge izibhengezo ezilandelayo zokwandiswa komgaqo-nkqubo okanye utshintsho ukuze kuthintelwe iingozi zokuthobela imithetho ezinxulumene notshintsho.
Ixesha lokuthumela: Julayi-09-2026