Tsiku Loyambira + Malamulo Ovomerezeka
Pogwiritsa ntchito njira ya Golden Tax Phase IV, akuluakulu amisonkho ku China ayamba kuyang'ana mozama gawo la ndemanga za ma invoice mu ndemanga zobweza msonkho wa export tax kuyambira pa June 1, 2026. Ma traffic onse atsopano omwe alengezedwa kutumiza kunja akulangizidwa kuti atsatire malangizo omwe afotokozedwa m'nkhaniyi kuti apewe kuchedwa kubweza ndalama.
Ili si lamulo latsopano, koma ndi lamulo la dziko lonse komanso kukakamiza malamulo omwe alipo (monga SAT Announcement No. 35 [2017] ndi zofunikira zosiyanasiyana zoyeserera zakomweko) motsatira dongosolo la Golden Tax Phase IV la "kayendetsedwe ka misonkho ya digito". Madera akuluakulu otumiza kunja, kuphatikiza Zhejiang, Guangdong, ndi Jiangsu, agwirizana kale ndi zofunikira zawo.
Zotsatira Zinayi Zazikulu za Ndemanga Zolakwika
Zotsatira Zinayi Zazikulu za Ndemanga Zolakwika (Zoyenera Kuziwerenga):
Ngati zambiri za ndemanga sizikugwirizana ndi zomwe zalembedwa pa kasitomu, pangano, kapena bilu yonyamula katundu, kapena ngati minda yofunika kwambiri ikusowa, njira yobwezera msonkho idzakana pempholi. Invoice iyenera kuchotsedwa ntchito ndikuperekedwanso, zomwe zimachepetsa kubweza ndalama ndi avareji ya miyezi 1-3.
Malinga ndi Nkhani 9 ya Malamulo Okhazikika okhudza VAT, ma invoice osatsatira malamulo sangagwiritsidwe ntchito ngati ma voucher ochotsera msonkho usanaperekedwe msonkho. Kuchotsera msonkho wa kampani sikuloledwa, zomwe zingachititse kuti pakhale 25% yowonjezera ya msonkho.
Zolakwika pa ndemanga zimapangitsa kuti pakhale "zizindikiro zowopsa" mu njira yobweza misonkho, zomwe zimapangitsa kuti ntchito yobweza ndalama iyimitsidwe. Makampani angafunike kupereka mafotokozedwe olembedwa kapena zikalata zothandizira, zomwe zimachedwetsa kwambiri kubweza ndalama ndikuwonjezera mwayi wosankhidwa kuti akafufuze misonkho.
Kusatsatira malamulo kapena kupereka mfundo zabodza nthawi zonse, malinga ndi Nkhani 64 ya Tax Collection and Administration Law, kungayambitse chindapusa cha mpaka RMB 10,000. Ngati msonkho watayika, chindapusa chikhoza kuyambira 50% mpaka 5 kuposa ndalama zomwe sizinalipidwe mokwanira.
Miyezo Yoyenera Yodzaza Ma Remarks Column (Template + Chitsanzo)
1. Mfundo Zazikulu
- ▸ Lembani motsatizana (palibe kusweka kwa mizere), popanda mipata, palibe mafupikitsidwe, komanso palibe kusintha.
- ▸ Chidziwitsocho chiyenera kukhala chogwirizana ndi 100% ndi chikalata cha kasitomu, mgwirizano wotumiza katundu kunja, chikalata chonyamula katundu, ndi chitsimikizo cha risiti ya ndalama zakunja.
- ▸ Imagwira ntchito mofanana pa njira zonse zamalonda (malonda wamba, malonda opangira zinthu, malonda apaintaneti odutsa malire, ndi zina zotero).
2. Minda Yofunika (Palibe Imene Ingasiyidwe)
| Ayi. | Munda | Chofunikira |
|---|---|---|
| 1 | Chizindikiro cha bizinesi | Yambani ndi Kutumiza Bizinesi (zilembo zinayi za Chitchaina, mawonekedwe okhazikika) |
| 2 | Zambiri za mgwirizano | Nambala ya Pangano: XXX (iyenera kufanana ndi "Nambala ya Pangano la Pangano." pa chilengezo cha kasitomu) |
| 3 | Zambiri za kuchuluka | Ndalama zakunja: XXX; Ndalama: XXX (monga USD, EUR - ziyenera kufanana ndi zomwe zalengezedwa ndi kasitomu) |
| 4 | Zambiri za mitengo yosinthira ndalama | Mtengo wosinthira: X.XXXX (gwiritsani ntchito mtengo wapakati pa tsiku lotumizira kunja kapena pa 1 mwezi, malo 4 a decimal) |
| 5 | Zambiri zolengeza za kasitomu(zofunikira ngati zilipo) | Nambala Yolengeza Kasitomu: XXX |
| 6 | Zambiri zokhudza kayendedwe ka zinthu(yolangizidwa) | Nambala ya Chikalata Chonyamulira: XXX (ngati pali ma B/L angapo, lembani nambala yayikulu ya B/L kapena cholembera "onani B/L kuti mudziwe zambiri") |
3. Chikhomo Chodzaza Chokhazikika (Chitsanzo cha CIF Transaction)
*Zindikirani: Munda wa invoice wa “Chiwerengero” uyenera kuwonetsa mtengo wonse wa CIF RMB = 16000 × 7.1234.
4. Zolakwa Zofala Zoyenera Kupewa
- ✗ Kuchotsa chizindikiritso cha Export Business
- ✗ Cholakwika cha chidule cha ndalama (monga, “USD” → “US”)
- ✗ Ndalama sizikugwirizana ndi chilengezo cha kasitomu
- ✗ Mtengo wa CIF woperekedwa popanda ndalama za FOB mu gawo la ndemanga
- ✗ Chidziwitso chimagawidwa m'mizere ingapo (chiyenera kulembedwa ngati mzere umodzi wopitilira).
Zikumbutso Zina Zofunikira Zokhudza Ma Invoice
Iyenera kukhala invoice ya VAT (kuphatikizapo invoice yamagetsi). Ma invoice apadera a VAT saloledwa.
- ▸0%kubweza msonkho / zochitika zopanda chiwongola dzanja
- ▸Osalipira Misonkhopa zochitika zopanda malipiro
- ▸Mtengo woyenera wogwiritsidwa ntchito pazochitika zokhoma msonkho
Mtengo wa gawo ndi ndalama zonse ziyenera kukhala mu RMB (mutasintha ndalama zakunja).
Kwa makampani akunja, tikukulimbikitsani kupereka kumasulira kwachi China komanso dzina lonse la Chingerezi kuti tipewe zolakwika pakuwunika dongosolo zomwe zimachitika chifukwa cha zilembo zapadera.
Mndandanda wa Zinthu Zofunika Kuchitapo Kanthu Mwachangu (Lembani Pasanafike June 1)
Sinthani ma tempuleti a dongosolo la invoice ndi mawonekedwe okhazikika a gawo la ndemanga kuti muchotse zolakwika zolowera pamanja.
Konzani mgwirizano, kulengeza za misonkho, ndi chidziwitso cha bilu yonyamula katundu kuti muwonetsetse kuti deta ya invoice ikugwirizana 100%.
Unikani ma invoice omwe akuyembekezera kutumiza kumapeto kwa Meyi ndipo konzekerani pasadakhale kuti mupewe kukonzanso kuyambira pa 1 Juni.
Phunzitsani magulu azachuma, ntchito, ndi zolengeza za misonkho pa miyezo yodzaza kuti athetse zolakwika za anthu.
Bizinesi yotumiza kunja imayang'ana kwambiri tsatanetsatane. Kutsatira malamulo ndiye mfundo yofunika kwambiri.
Ngakhale kuti ndi yaying'ono, gawo la ndemanga ndi lofunika kwambiri poyang'anira kubweza msonkho. Tsatirani mosamala miyezo yatsopano kuyambira pa 1 Juni - musataye ndalama zambiri chifukwa cha kulakwitsa pang'ono.
Nthawi yotumizira: Meyi-27-2026