Umhla Wokusebenza + Isiseko Esisemthethweni
Besebenzisa inkqubo yeGolden Tax Phase IV, abasemagunyeni berhafu kulo lonke elaseTshayina baza kuqalisa ukujonga ngokuzenzekelayo ikholamu yezimvo ze-invoyisi kuphononongo lokubuyiselwa kwerhafu yokuthumela ngaphandle ukususela nge-1 kaJuni 2026. Zonke iinqanawa ezisandula ukuvakaliswa ezithunyelwa ngaphandle ziyacetyiswa ukuba zilandele iinkcukacha ezichazwe kweli nqaku ukuze kuthintelwe ukulibaziseka kwembuyekezo.
Lo asingumthetho omtsha kraca, kodwa ngumthetho wesizwe wonke kunye nokunyanzeliswa okungqongqo kwemithetho ekhoyo (njengeSaziso se-SAT No. 35 [2017] kunye neemfuno ezahlukeneyo zovavanyo lwasekhaya) phantsi komgaqo-nkqubo we-Golden Tax Phase IV "wolawulo lwerhafu yedijithali". Iindawo eziphambili ezithumela ngaphandle, kuquka iZhejiang, iGuangdong, kunye neJiangsu, sele zilungelelanise iimfuno zazo.
Iziphumo Ezine Eziphambili Zeengxelo Ezingachanekanga
Iziphumo Ezine Eziphambili Zeengxelo Ezingachanekanga (Ekufuneka Zifundwe):
Ukuba ulwazi lwengxelo aluhambelani nesibhengezo serhafu, isivumelwano, okanye ibhili yokuhambisa impahla, okanye ukuba amasimi abalulekileyo akakho, inkqubo yokubuyiselwa kwerhafu iya kusala isicelo. I-invoyisi kufuneka irhoxiswe kwaye ikhutshwe kwakhona, nto leyo ebambezela ukubuyiselwa kwemali ngomyinge weenyanga ezi-1-3.
Phantsi kweNqaku 9 leMimiselo yeXeshana kwi-VAT, ii-invoyisi ezingathobeliyo imithetho azinakusetyenziswa njengeevawutsha zokuncitshiswa kwerhafu ngaphambi kwerhafu. Ukuncitshiswa kwerhafu yengeniso yenkampani akuyi kuvunyelwa, nto leyo enokubangela uxanduva olongezelelweyo lwerhafu lwe-25%.
Ukungahambi kakuhle kweengxelo kulula ukuvelisa "iimpawu ezibomvu" kwinkqubo yokubuyiselwa kwerhafu, nto leyo ebangela ukuba ukucutshungulwa kwembuyekezo kume. Iinkampani zinokufuneka zinike iingcaciso ezibhaliweyo okanye amaxwebhu axhasayo, nto leyo ebambezela kakhulu ukusebenza kakuhle kwembuyekezo kwaye yonyusa amathuba okuba zikhethwe kuphicotho lwerhafu.
Ukungathobeli rhoqo okanye ukungenisa ulwazi olungeyonyani, ngokuhambelana neCandelo 64 loMthetho wokuQokelelwa kweRhafu noLawulo, kunokubangela isohlwayo esifikelela kwi-RMB 10,000. Apho kwenzeka ilahleko yerhafu, isohlwayo sinokuqala kwi-50% ukuya kwi-5 yexabiso lerhafu elingahlawulwanga ngokwaneleyo.
Imigangatho yokuzalisa echanekileyo kwiKholamu yeeNgxelo (Itemplate + Umzekelo)
1. Imigaqo-siseko ephambili
- ▸ Zalisa ngokulandelelana (akukho kuqhawuka kwemigca), kungekho zithuba, akukho zifinyezo, kwaye akukho zitshintsho.
- ▸ Ulwazi kufuneka luhambelane ngokupheleleyo nesibhengezo serhafu, isivumelwano sokuthumela impahla kwamanye amazwe, i-bill of lading, kunye nokuqinisekiswa kwerisithi yotshintshiselwano lwangaphandle.
- ▸ Isebenza ngokufanayo kuzo zonke iindlela zorhwebo (urhwebo ngokubanzi, urhwebo lokucubungula, urhwebo lwe-e-commerce oluwela imida, njl.njl.).
2. Amasimi Anyanzelekileyo (Akukho Nanye Enokushiywa)
| Hayi. | Intsimi | Imfuneko |
|---|---|---|
| 1 | Isihlonzi seshishini | Qala ngeShishini lokuThumela ngaphandle (oonobumba abane besiTshayina, ifomathi emiselweyo) |
| 2 | Ulwazi lwesivumelwano | Inombolo yeSivumelwano: XXX (kufuneka ihambelane "neNombolo yeSivumelwano seSivumelwano" kwisibhengezo seerhafu) |
| 3 | Ulwazi lwemali | Isixa semali yangaphandle: XXX; Imali: XXX (umz., i-USD, i-EUR – kufuneka ihambelane nesibhengezo seerhafu) |
| 4 | Ulwazi lwezinga lokutshintshiselana | Izinga lokutshintshiselana: X.XXXX (sebenzisa izinga eliphakathi lokulingana ngomhla wokuthumela ngaphandle okanye ngomhla woku-1 wenyanga, iindawo ezi-4 zedesimali) |
| 5 | Ulwazi lokwazisa ngempahla yesiqhelo(iyafuneka ukuba ikhona) | Inombolo yesibhengezo seeRhafu: XXX |
| 6 | Ulwazi lwezothutho(iyacetyiswa) | Inombolo yeBill of Lading: XXX (ukuba kukho ii-B/L ezininzi, gcwalisa inombolo ye-B/L ephambili okanye inqaku elithi "jonga i-B/L ukuze ufumane iinkcukacha") |
3. Ithempleyithi yokuzalisa eqhelekileyo (Umzekelo we-CIF Transaction)
*Qaphela: Intsimi ye-invoyisi ethi “Isixa” kufuneka ibonise ixabiso lilonke le-CIF RMB = 16000 × 7.1234.
4. Iimpazamo eziqhelekileyo ekufuneka uziphephe
- ✗ Ukushiya isihlonzi seShishini lokuThumela ngaphandle
- ✗ Impazamo yesifinyezo semali (umz., “USD” → “US”)
- ✗ Imali engahambelaniyo nesibhengezo seerhafu
- ✗ Ixabiso le-CIF lifakwe kwi-invoyisi ngaphandle kwesixa se-FOB kwikholamu yezimvo
- ✗ Ulwazi lwahlulwe kwimigca emininzi (kufuneka lubhalwe njengomgca omnye oqhubekayo).
Ezinye izikhumbuzo ze-invoyisi eziphambili
Kufuneka ibe yi-invoyisi ye-VAT jikelele (kuquka ne-invoyisi ye-elektroniki jikelele). Ii-invoyisi ze-VAT ezikhethekileyo azivumelekanga.
- ▸0%yokubuyiselwa kwerhafu / iintengiselwano ezingalinganiswanga
- ▸Ukukhululwa kwiRhafukwiintengiselwano ezikhululekileyo
- ▸Izinga eliqhelekileyo elisebenzayo kwiintengiselwano ezirhafiswayo
Ixabiso leyunithi kunye nesixa sipheleleyo kufuneka sibe kwi-RMB (emva kokuguqulwa kwemali yangaphandle).
Kwiinkampani zaphesheya, kuyacetyiswa ukuba zinike zombini inguqulelo yesiTshayina eqhelekileyo kunye negama elipheleleyo lesiNgesi ukuze kuthintelwe iimpazamo zokuhlalutya inkqubo ezibangelwa ziimpawu ezikhethekileyo.
Uluhlu Lokujonga Izinto Ezingxamisekileyo (Gcwalisa Ngaphambi Komhla woku-1 kuJuni)
Hlaziya iitemplate zenkqubo ye-invoyisi ngefomathi yekholamu ye-remarks esisigxina ukuze kususwe iimpazamo zokungena ngesandla.
Lungiselela isivumelwano, isibhengezo seerhafu, kunye nolwazi lwebhili yomthwalo ukuqinisekisa ukuba ihambelana ngokupheleleyo nedatha ye-invoyisi.
Hlola ii-invoyisi ezisalindileyo zokuthunyelwa ngasekupheleni kukaMeyi kwaye ulungiselele kwangaphambili ukuze uphephe ukuphinda usebenze kwakhona ukususela nge-1 kaJuni.
Fundisa amaqela ezemali, imisebenzi, kunye namaqela okwazisa ngerhafu ngemigangatho yokuzalisa ukuze kususwe iimpazamo zabantu.
Ishishini lokuthumela ngaphandle limalunga neenkcukacha. Ukuthobela imithetho yeyona nto iphambili.
Nangona incinci, ikholamu yamagqabaza yindawo ebalulekileyo yokujonga imbuyekezo yerhafu. Landela ngokungqongqo imigangatho emitsha eqala nge-1 kaJuni - ungalahlekelwa kakhulu ngenxa yokungalungi okuncinci.
Ixesha leposi: Meyi-27-2026