Nkhani - Kodi Mwachepetsa Mtengo Wanu Wotumizira Zinthu Kunja? Choyamba, Mvetsetsani Kuwerengera kwa "Kukhululukidwa, Ngongole, ndi Kubweza Ndalama"

Mu kotala yoyamba, katundu wochokera ku China wotumizidwa kunja unapitirira zomwe ankayembekezera, ndipo mabizinesi ambiri adawona kukula kwachangu pantchito zawo zotumiza kunja. Posachedwapa, makasitomala ambiri opanga zinthu akhala akufunsa za kubweza msonkho wochokera kunja, pofuna kumvetsetsa dongosololi kuti athe kuyika mitengo ya mitengo yawo molimba mtima.

1. Kodi kubweza ndalama kumaphimba chiyani kwenikweni?

Kubweza ndalama si mtengo wogulitsa katundu wanu. Ndi VAT yomwe mudalipira pazinthu zopangira, magetsi, ndi ntchito zopangira.

Mwachidule:Pa misonkho yomwe mudalipira panthawi yopanga, boma limakubwezerani ndalama zina mukatumiza kunja.

2. Manambala atatu ofunikira ndi omwe amatsimikiza kuchuluka kwa ndalama zomwe mwabweza

① Ndalama Yobwezera Ndalama Zambiri	Mtengo Wotumizira Kunja (FOB) × Mtengo Wobweza Ndalama
② Ndalama Zobwezedwa Kwambiri Pa Nthawi Yonseyi	Misonkho Yolowera − Misonkho Yotuluka M'dziko − Gawo Losalipidwa
③ Kubweza Ndalama Zenizeni	Thekakang'onomwa manambala awiri omwe ali pamwambapa

Kumbukirani:Kubweza ndalama sikofanana ndi momwe mukufunira — “ndalama zomwe mwaikamo” zimatsimikiza zotsatira zake. Ndalama zomwe mumaikamo zimatsimikiza msonkho wa zolowera, msonkho wa zolowera umatsimikiza ngongole yowonjezereka, ndipo ngongole yowonjezereka imatsimikiza kuchuluka kwa ndalama zomwe mungabwezeretse.

3. Chitsanzo cha sitepe ndi sitepe: Kuchokera pa mtengo mpaka msonkho wa zolowera mpaka kubweza ndalama

Malingaliro:

Mtengo wa chinthu: RMB 80/yuniti (Zinthu 60 + Ntchito 10 + Ndalama zopangira 10)
Kuchuluka kwa katundu wotumizidwa kunja: mayunitsi 10,000
Mtengo wa FOB: RMB 120/yuniti
Mtengo wa VAT wogwiritsidwa ntchito: 13%, Mtengo wobwezera: 10%
Palibe malonda apakhomo, palibe zipangizo zopanda msonkho
Ndalama zonse zimathandizidwa ndi ma invoice a VAT pa 13%

✓ Ndalama Yobwezera Ndalama Zambiri:Mayunitsi 120 × 10,000 × 10% =RMB 120,000

✓ Ndalama Zowonjezera Zolowera Pakanthawi Konse:RMB 91,000 − 36,000 =RMB 55,000(onani kuwerengera pansipa)

✓ Kubweza Ndalama Zenizeni: RMB 55,000(chifukwa ndalama zomwe zatsalazo ndi zochepa kuposa zomwe zatsala)

1) Werengani VAT yonse yolowera munthawiyo (yochokera ku ndalama)

Lowetsani VAT pa zipangizo: RMB 60 × 10,000 × 13% = RMB 78,000
Kuyika VAT pa mtengo wa magetsi/mafakitale: RMB 10 × 10,000 × 13% = RMB 13,000
Labor ilibe VAT yolowera
VAT yonse yolowera nthawi ino: RMB 91,000(zonse zothandizidwa ndi ma invoice ovomerezeka a VAT)

2) Werengani "gawo losafunika kubwezeredwa" (lowonjezeredwa ku mtengo)

Kusiyana pakati pa chiwongola dzanja choyenera ndi chiwongola dzanja chobweza ndalama: 13% − 10% = 3%
Mtengo wonse wa FOB: RMB 120 × 10,000 = RMB 1,200,000 (malinga ndi malire obwezera ndalama)
Gawo losalipidwa = RMB 1,200,000 × 3% = RMB 36,000(ndalama izi zimasamutsidwa kuchokera ku msonkho wa zolowera ndikuwonjezeredwa ku mtengo)

3) Werengani ndalama zochulukirapo zomwe zalowetsedwa panthawiyo

Palibe malonda am'nyumba, kotero VAT yotuluka = 0
Ngongole yochulukirapo = RMB 91,000 − 36,000 = RMB 55,000

4) Werengani malire obwezera ndalama zambiri

Ndalama Zokhululukidwa, Ngongole, ndi Kubweza Ndalama (ECR) = RMB 1,200,000 × 10% =RMB 120,000

5) Werengani ndalama zenizeni zomwe zabwezedwa panthawiyo

Ndalama zobwezedwa = MIN(RMB 120,000, RMB 55,000) =RMB 55,000

Mapeto:Pa mtengo wonse wa pamwezi wa RMB 800,000, kubweza kwenikweni ndi RMB 55,000 — kumadalira kuchuluka kwa ngongole yolowera.

4. Mfundo ziwiri zofunika kwa eni mabizinesi

Mukatchula mitengo, musamangoyang'ana "ndalama zobwezera 10%." Muyenera kuwona kuchuluka kwa msonkho wolowera womwe uli mu ndalama zomwe mumawononga.
Ndalama zobwezeredwa ≠ Mtengo wotumizira kunja × Mtengo wobwezeredwa.Nthawi zambiri, kubweza ndalama kumakhala kocheperako malinga ndi momwe ndalama zanu zilili.

5. Chenjezo lachangu kwa akatswiri atsopano azachuma

Samalani kwambiri ndi"kusiyana pakati pa chiwongola dzanja choyenera ndi chiwongola dzanja chobweza"(13% − 10% mu chitsanzo ichi). Gawo limenelo liyenera kusamutsidwa kuchoka pa msonkho wolowera. Ngati mwaphonya gawo ili, kuwerengera kwanu ngongole yochulukirapo kudzakhala kolakwika, ndipo kubweza kwanu kudzakhala kolakwika.

6. Lamulo losavuta la chala chachikulu (kuyerekeza kutengera mtengo)

Mwachidule, ngati phindu lanu lonse ndi chiwongola dzanja chanu chobwezera ndalama zili zokhazikika, mutha kuwerengera kubweza ndalama kutengera mtengo:

Ndalama zoyembekezeredwa kubwezeredwa ≈ Mtengo × Mtengo wa VAT woyenerera × (1 − Kusiyana / Mtengo woyenerera)

Pogwiritsa ntchito chitsanzo pamwambapa:

RMB 800,000 × 13% × (1 − 3% / 13%) ≈RMB 55,000(kufanana ndi kuwerengera kwenikweni)

7. Nanga bwanji ngati chiwongola dzanja chobwezera ndalama chikufanana ndi chiwongola dzanja cha VAT chomwe chilipo?

Tangoganizirani chitsanzo chomwecho, koma ndi chiwongola dzanja chobwezera ndalama cha 13% (m'malo mwa 10%), kusunga zinthu zina zonse zosasintha.

Ndalama yobwezera ndalama zambiri (kutengera FOB): RMB 120,000
Ndalama zowonjezera zomwe zalowetsedwa panthawiyi: RMB 91,000 (palibe ndalama zomwe ziyenera kutumizidwa)

Popeza ndalama zomwe zingabwezedwe = MIN(RMB 120,000, RMB 91,000), kubweza kwenikweni kungakhaleRMB 91,000.

8. Nkhani yapadera: Ngati ngongole yochulukirapo yapitirira malire obwezeredwa

Kawirikawiri, kubweza ndalama sikungapitirire malire owerengedwa kuchokera ku mtengo wa FOB wotumizira kunja.

Komabe, pali nthawi yomwe ndalama zomwe zalowetsedwa zimakhala zazikulu kuposa ndalama zomwe zabwezedwa. Pankhaniyi, lamulo lakuti "zochepa mwa ziwirizi" limatanthauza kuti kubweza kwanu kwenikweni kumangokhala pa ndalama zomwe zabedwa.

Ndalama zobwezedwa = MIN (Chikhomo Chobwezera Ndalama, Ngongole Yowonjezera Yolowera) = Chikhomo Chobwezera Ndalama

Ngati mwatsatira mfundo imeneyi, mwina mungaganizire nthawi yomwe izi zingachitike. Khalani omasuka kusiya maganizo anu mu gawo la ndemanga.

Nthawi yotumizira: Juni-05-2026