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Wakaderedza mutengo wemutengo wekutumira zvinhu kunze kwenyika here? Kutanga, nzwisisa "Kuverengera Kusunungurwa, Chikwereti, uye Kudzoserwa Mari"

Muchikamu chekutanga chegore, zvinhu zvakatengeswa kunze kwenyika neChina zvakapfuura zvaitarisirwa, uye mabhizinesi mazhinji akaona kukura kukuru mumabasa avo ekutumira kunze kwenyika. Munguva pfupi yapfuura, vatengi vazhinji vekugadzira zvinhu vanga vachibvunza nezvemitero inodzoserwa kunze kwenyika, vachida kunzwisisa hurongwa hwacho kuitira kuti vagone kutenga mitengo yavo nechivimbo.

1. Mari yekudzoserwa inofukidza chii chaizvo?

Mari yekudzoserwa haisi yemutengo wekutengesa zvinhu zvako. Imari yeVAT yawakabhadhara pazvinhu zvakagadzirwa, magetsi, uye mari yekugadzira zvinhu.

Zvichitaurwa zviri nyore:Pamitero yawakabhadhara panguva yekugadzira, hurumende inodzosera imwe mari kana watumira kunze kwenyika.

2. Nhamba nhatu dzinokosha dzinosarudza mari yaunodzoserwa

① Muganho weKudzoserwa Mari Yakawanda Kukosha Kwekutumira Kunze (FOB) × Mutengo Wekudzoserwa Mari
② Mari Yakanyanya Kudzoserwa Yenguva Yacho Mutero Wezvinhu Zvinotengeswa − Mutero Wezvinhu Zvinotengeswa Mudzimba − Chikamu Chisingabhadharwi
③ Kudzoserwa Mari Chaiko Iyodikiyenhamba mbiri dziri pamusoro apa
Yeuka:Mari yekudzoserwa haisi yaunoda kuti ive chero chaunoda - "mari yako yakawandisa yekupinda" ndiyo inosarudza mhedzisiro. Mari inoshandiswa ndiyo inosarudza mutero wekupinda, mutero wekupinda unosarudza chikwereti chakawandisa, uye chikwereti chakawandisa chinosarudza kuti ungadzoserwa marii.

3. Muenzaniso wenhanho nhanho: Kubva pamutero wemari kusvika pamutero wekupinda kusvika pakudzoserwa mari

Mafungiro:

  • Mutengo wechigadzirwa: RMB 80/yuniti (Zvinhu 60 + Basa 10 + Mari yekugadzira 10)
  • Vhoriyamu yekutengesera kunze kwenyika: 10,000 mayunitsi
  • Mutengo weFOB: RMB 120/yuniti
  • Mutengo weVAT unoshanda: 13%, Mutengo wekudzoserwa mari: 10%
  • Hapana kutengeswa kwemumba, hapana zvinhu zvisingabhadhariswe mutero
  • Mari dzese dzinotsigirwa nema invoice eVAT pa13%

✓ Muganho weKudzoserwa Mari:RMB 120 × 10,000 mayuniti × 10% =RMB 120,000
✓ Mari Yakawandisa Yekupinda Munguva Iyi:RMB 91,000 − 36,000 =RMB 55,000(ona kuverenga pazasi)
✓ Kudzoserwa Kwemari Chaiko: RMB 55,000(nekuti mari yakawandisa idiki pane cap)

1) Verenga huwandu hweVAT inopinzwa panguva iyoyo (yakabva pamari inobhadharwa)

  • Kuisa VAT pazvinhu: RMB 60 × 10,000 × 13% = RMB 78,000
  • Mari yekuisa VAT pamagetsi emagetsi/ekugadzira: RMB 10 × 10,000 × 13% = RMB 13,000
  • Basa harina VAT inowedzerwa
  • VAT yese yekupinda munguva iyi: RMB 91,000(zvese zvinotsigirwa nema invoice eVAT anoshanda)

2) Verenga "chikamu chisingabhadharwi" (chakawedzerwa kumutengo)

  • Musiyano uripo pakati pemutero unoshanda uye mwero wekudzoserwa mari: 13% − 10% = 3%
  • Mutengo weFOB wese: RMB 120 × 10,000 = RMB 1,200,000 (hwaro hwemuganho wekudzoserwa mari)
  • Chikamu chisingabhadharwi = RMB 1,200,000 × 3% = RMB 36,000(mari iyi inobviswa pamutero wekupinda uye inowedzerwa pamutengo)

3) Verenga mari yakawandisa yekupinda mukati menguva iyoyo

  • Hapana kutengeswa kwemuno, saka VAT inobuda = 0
  • Mari yakawandisa = RMB 91,000 − 36,000 = RMB 55,000

4) Verenga huwandu hwemari inodzoserwa mari yakawanda

  • Mari yekuregererwa, Chikwereti, uye Kudzoserwa Mari (ECR) = RMB 1,200,000 × 10% =RMB 120,000

5) Verenga mari chaiyo inodzoserwa panguva iyoyo

  • Mari inodzoserwa = MIN(RMB 120,000, RMB 55,000) =RMB 55,000
Mhedziso:Pamutengo wepamwedzi weRMB 800,000, mari chaiyo inodzoserwa iRMB 55,000 — zvichienderana nehuwandu hwechikwereti chakawedzerwa.

4. Zvinhu zviviri zvakakosha zvevanamuzvinabhizinesi

  • Paunenge uchinyora mitengo, usangotarisa "mari yekudzoserwa kwemari ye10%." Unofanira kuona kuti mutero wezvinhu zvaunoisa mubhangi wakawanda sei.
  • Mari yekudzoserwa ≠ Kukosha kwekutengeswa kunze kwenyika × Mwero wekudzoserwa mari.Kazhinji, mari inodzoserwa inoganhurirwa zvichienderana nechimiro chemari yako chaiyo.

5. Yambiro pfupi kune nyanzvi dzezvemari itsva

Chenjerera zvikuru ne"Musiyano uripo pakati pemutero unoshanda uye mwero wekudzoserwa mari"(13% - 10% mumuenzaniso uyu). Chikamu ichocho chinofanira kubviswa pamutero wekupinda. Kana ukapotsa danho iri, kuverenga kwako chikwereti chakawandisa kuchave kusina kunaka, uye mari yako yekudzoserwa ichave isiriyo.

6. Mutemo wakareruka wechinhu chimwe chete (kufungidzira kwakavakirwa pamutengo)

Muchokwadi, kana mari yako yese uye mwero wekudzoserwa kwemari zvakagadzikana, unogona kufungidzira mari inodzoserwa zvichienderana nemutengo:

Mari inofungidzirwa yekudzoserwa ≈ Mutengo × Mutengo weVAT unoshanda × (1 − Musiyano / Mutengo unoshanda)

Uchishandisa muenzaniso uri pamusoro apa:

RMB 800,000 × 13% × (1 − 3% / 13%) ≈RMB 55,000(inoenderana nekuverenga chaiko)

7. Ko kana mwero wekudzoserwa mari wakaenzana nemwero weVAT unoshanda?

Fungidzira muenzaniso mumwe chete, asi uine mwero wekudzoserwa mari we13% (panzvimbo pe10%), zvichiita kuti zvimwe zvese zvisachinje.

  • Muganho wepamusoro wekudzoserwa mari (zvichienderana neFOB): RMB 120,000
  • Mari yakawandisa yekupinda panguva iyi: RMB 91,000 (hapana mari inofanirwa kuendeswa kunze)
Sezvo mari inodzoserwa = MIN(RMB 120,000, RMB 91,000), mari chaiyo inodzoserwa ichaveRMB 91,000.

8. Nyaya yakakosha: Kana chikwereti chakawandisa chikadarika muganho wekudzoserwa mari

Kazhinji, mari inodzoserwa haifanirwe kudarika muganho wakaverengerwa kubva pamutengo weFOB wekuburitsa kunze kwenyika.

Zvisinei, pane mamiriro ezvinhu apo mari yakawandisa inowedzerwa inenge yakakura kupfuura muganho wekudzoserwa mari. Kana zvakadaro, mutemo wekuti "mudiki pane maviri" unoreva kuti mari yako chaiyo inongogumira pamuganho.

Mari inodzoserwa = MIN (Chivharo chekudzoserwa mari, Chikwereti chekupinda chakawandisa) = Chivharo chekudzoserwa mari

Kana wakatevera pfungwa iyi, unogona kufunga kuti izvi zvingaitika riini. Inzwa wakasununguka kusiya pfungwa dzako muchikamu chemashoko.

Nguva yekutumira: Chikumi-05-2026