Zuva Rekushanda + Hwaro Hwepamutemo
Vachishandisa sisitimu yeGolden Tax Phase IV, vane masimba emitero muChina vachatanga kuongorora otomatiki chikamu chemashoko emari yekutenga muongororo yekudzoserwa kwemitero yekutumira kunze kwenyika kutanga musi wa1 Chikumi 2026. Zvese zvinhu zvitsva zvakatumirwa kunze kwenyika zvinokurudzirwa kutevedzera zvirevo zvakatsanangurwa muchinyorwa chino kudzivirira kunonoka kwekudzoserwa kwemari.
Uyu hausi mutemo mutsva, asi mutemo wenyika yose uye kusimbiswa kwakasimba kwemitemo iripo (yakadai seSAT Announcement No. 35 [2017] nezvimwe zvinodiwa zvemuno) pasi pehurongwa hweGolden Tax Phase IV hwe "digital tax governance". Matunhu makuru anotumira kunze kwenyika, kusanganisira Zhejiang, Guangdong, neJiangsu, atove akagadzirisa zvinodiwa zvavo.
Migumisiro Mina Mikuru Yemashoko Asiriyo
Migumisiro Mina Mikuru Yemashoko Asiriwo (Anofanira Kuverengwa):
Kana ruzivo rwemashoko rwacho rusingaenderane nechirevo checustoms, chibvumirano, kana bhiri rekutakura zvinhu, kana kana nzvimbo dzinokosha dzisipo, sisitimu yekudzoserwa kwemitero icharamba chikumbiro. Invoice inofanira kubviswa uye kuburitswazve, zvichinonotsa kudzoserwa kwemari neavhareji yemwedzi 1-3.
Pasi peChikamu 9 cheMitemo Yenguva Pfupiso paVAT, ma invoice asingatevedzere mitemo haagone kushandiswa sema voucher ekuderedzwa kwemitero isati yabhadharwa. Kuderedzwa kwemitero yemari yemakambani hakuzotenderwi, zvichikonzera kuwedzera kwe25% yemutero.
Zvikanganiso zvemashoko zvinounza "zviratidzo zvisinganzwisisike" muhurongwa hwekudzoserwa kwemitero, zvichiita kuti kugadziriswa kwekudzoserwa kwemari kumire. Makambani anogona kudiwa kuti ape tsananguro dzakanyorwa kana magwaro anotsigira, zvichinonotsa zvakanyanya kushanda kwemari yekudzoserwa uye kuwedzera mukana wekusarudzwa kuti uongororwe mitero.
Kuramba uchiramba uchitevedzera mitemo kana kutumira ruzivo rwenhema, zvichienderana neChikamu 64 cheMutemo weKuunganidza Mitero neKutonga, zvinogona kukonzera faindi inosvika RMB 10,000. Kana kurasikirwa kwemitero kukaitika, faindi dzinogona kubva pa50% kusvika kashanu pane huwandu hwemutero husina kubhadharwa zvakakwana.
Maitiro Ekuzadza Akarurama eKoramu yeRemarks (Template + Muenzaniso)
1. Nheyo Dzepfungwa
- ▸ Zadza zvakatevedzana (hapana mitsetse yakakamurwa), pasina nzvimbo, pasina mapfupiso, uye pasina shanduko.
- ▸ Ruzivo runofanira kuenderana zvizere nechirevo checustoms, chibvumirano chekutumira kunze kwenyika, bhiri rekutakura zvinhu, uye kusimbiswa kwerisiti yekuchinjana mari yekunze.
- ▸ Inoshanda zvakafanana kune nzira dzese dzekutengeserana (kutengeserana kwakajairika, kutengeserana kwekugadzirisa, kutengeserana kwepamhepo, nezvimwewo).
2. Minda Inosungirwa (Hapana Inofanira Kusiyiwa)
| Aihwa. | Munda | Chinodiwa |
|---|---|---|
| 1 | Chiziviso chebhizinesi | Tanga neBusiness Export (mavara mana echiChinese, fomati yakatarwa) |
| 2 | Ruzivo rwechibvumirano | Nhamba yeChibvumirano: XXX (inofanira kuenderana ne "Nhamba yeChibvumirano cheChibvumirano" pakuzivisa kwemitengo) |
| 3 | Ruzivo rwehuwandu | Mari yekunze: XXX; Mari: XXX (semuenzaniso, USD, EUR - inofanira kuenderana nechirevo checustoms) |
| 4 | Ruzivo rwemari yekutsinhana | Chiyero chekutsinhana: X.XXXX (shandisa chiyero chepakati chepakati pazuva rekuburitsa kunze kwenyika kana musi wekutanga wemwedzi, nzvimbo ina dzedesimali) |
| 5 | Ruzivo rwekuzivisa nezvetsika(inodiwa kana iripo) | Nhamba yeChiziviso cheTsika: XXX |
| 6 | Ruzivo rwezvekufambisa(inokurudzirwa) | Nhamba yeChikumbiro Chekutakura: XXX (kana paine maB/L akawanda, zadza nhamba huru yeB/L kana kuti "ona B/L kuti uwane rumwe ruzivo") |
3. Standard Filling Template (Muenzaniso weCIF Transaction)
*Cherechedza: Munda we invoice wekuti “Amount” unofanira kuratidza mutengo weCIF RMB = 16000 × 7.1234.
4. Zvikanganiso Zvakajairika Zvekudzivirira
- ✗ Kusiya chiziviso chebhizinesi rekutengesa kunze kwenyika
- ✗ Chikanganiso chechidimbu chemari (semuenzaniso, “USD” → “US”)
- ✗ Mari isingaenderane nechirevo checustoms
- ✗ Mutengo weCIF wakanyoreswa pasina huwandu hweFOB mukoramu yemashoko
- ✗ Ruzivo rwakakamurwa mumitsara yakawanda (runofanira kunyorwa semutsetse mumwe unoenderera mberi).
Zvimwe Zviyeuchidzo Zvikuru zveKubhadharisa
Inofanira kunge iri invoice yeVAT (kusanganisira invoice yemagetsi). Mainvoice eVAT chaiwo haatenderwi.
- ▸0%yekudzoserwa mari yemutero / kutengeserana kusina kurongwa
- ▸Kusunungurwa Muterokune kutengeserana kusina kukanganiswa
- ▸Mutengo wakajairika unoshanda pakutengeserana kunobhadhariswa mutero
Mutengo weyuniti pamwe nehuwandu hwese hunofanirwa kunge huri muRMB (mushure mekushandurwa kwemari yekunze).
Kumakambani ari kunze kwenyika, zvinokurudzirwa kupa shanduro yechiChinese yakajairika pamwe nezita rakazara rechiRungu kudzivirira zvikanganiso zvekuongorora system zvinokonzerwa nemavara akakosha.
Rondedzero Yezvinofanira Kuitwa Nekukurumidza (Pedza Chikumi 1 Chisati Chasvika)
Gadziridza matemplate ehurongwa hwe invoice nefomati yekoramu ye remarks yakagadziriswa kuti ubvise zvikanganiso zvekunyora nemaoko.
Ronga chibvumirano, kuzivisa kwemitengo, uye ruzivo rwebhiri rekutakura zvinhu kuti uve nechokwadi chekuti data re invoice rinoenderana zvizere.
Ongororai ma invoice akamirira ekutumira zvinhu kusvika pakupera kwaChivabvu uye gadzirirai pachine nguva kuti musazotangazve basa kubva muna Chikumi 1.
Dzidzisai zvikwata zvemari, mashandiro, uye zvirevo zvemitero pamusoro pemitemo yekuzadza kuti zvibviswe zvikanganiso zvevanhu.
Bhizinesi rekutumira kunze kwenyika rine zvese zvinodiwa. Kutevedzera mitemo ndiyo pfungwa huru.
Kunyangwe iri diki, chikamu chemashoko chinonyanya kukosha pakuongorora mari yemitero. Tevedzerai mitemo mitsva kutanga musi wa1 Chikumi - musarasikirwa nemari yakawanda nekuda kwekusanzwisisana kudiki.
Nguva yekutumira: Chivabvu-27-2026