Izindaba - Ingabe Ubeke Intengo Ephansi Kwesilinganiso Sakho Sokuthumela Ngaphandle? Okokuqala, Qonda Ukubalwa "Kokukhululwa, Isikweletu, kanye Nokubuyiselwa Kwemali"

Isaphulelo Sentela Yokuthumela Ngaphandle

Kwikota yokuqala, ukuthunyelwa kwezimpahla kwamanye amazwe eShayina kudlule kakhulu okulindelwe, futhi amabhizinisi amaningi abone ukukhula okusheshayo emisebenzini yawo yokuthumela kwamanye amazwe. Muva nje, amakhasimende amaningi okukhiqiza abelokhu ebuza ngezaphulelo zentela yokuthumela kwamanye amazwe, efuna ukuqonda uhlelo ukuze akwazi ukulinganisa amanani ezilinganiso zawo ngokuzethemba.

1. Yini ngempela embozwa yimbuyiselo?

Imbuyiselo akuyona eyentengo yokuthengisa yezimpahla zakho. Ingeye-VAT oyikhokhile ezintweni zokusetshenziswa, izinsiza zikagesi, kanye nemali ekhokhwayo yokukhiqiza.

Kalula nje:Ngezintela ozikhokhile ngesikhathi sokukhiqiza, uhulumeni ubuyisela ingxenye ethile uma uthumela kwamanye amazwe.

2. Izinombolo ezintathu ezibalulekile zinquma inani lembuyiselo yakho

① Umkhawulo Wokubuyiselwa Imali Ophezulu	Inani Lokuthumela Ngaphandle (i-FOB) × Izinga Lokubuyiselwa Imali
② Imali Eningi Ebuyiselwayo Ngaleso Sikhathi	Intela Yokufaka − Intela Yokukhipha Yasekhaya − Ingxenye Engakhokhiswa Isikweletu
③ Imbuyiselo Yangempela	Iencanekwezinombolo ezimbili ezingenhla

Khumbula:Imbuyiselo ayikhona lokho okufunayo — “ikhredithi yakho yokufaka eyengeziwe” inquma umphumela. Izindleko zinquma intela yokufaka, intela yokufaka inquma ikhredithi eyengeziwe, kanti ikhredithi eyengeziwe inquma ukuthi ungayithola malini ngempela.

3. Isibonelo sesinyathelo ngesinyathelo: Kusukela ezindlekweni kuya enteleni yokufaka kuya ekubuyiselweni kwemali

Izinkolelo:

Izindleko zomkhiqizo: RMB 80/iyunithi (Izinto zokwakha 60 + Umsebenzi 10 + Imali yokukhiqiza 10)
Umthamo wokuthumela ngaphandle: amayunithi ayi-10,000
Intengo ye-FOB: RMB 120/iyunithi
Izinga le-VAT elisebenzayo: 13%, Izinga lokubuyiselwa kwemali: 10%
Akukho ukuthengiswa kwasekhaya, akukho zinto ezingenayo intela
Zonke izindleko zisekelwa ngama-invoyisi e-VAT angu-13%.

✓ Umkhawulo Wokubuyiselwa Imali Ophezulu:Amayunithi angu-RMB angu-120 × 10,000 × 10% =I-RMB 120,000

✓ Ikhredithi Yokufaka Eyeqile Yesikhathi:RMB 91,000 − 36,000 =Ama-RMB angu-55,000(bheka ukubala ngezansi)

✓ Imbuyiselo Yangempela: RMB 55,000(ngoba ikhredithi eyengeziwe incane kune-cap)

1) Bala i-VAT ephelele yokufaka yesikhathi (etholakala ezindlekweni)

Faka i-VAT ezintweni zokwakha: RMB 60 × 10,000 × 13% = RMB 78,000
Faka i-VAT ezindleleni zokukhiqiza/izindleko: RMB 10 × 10,000 × 13% = RMB 13,000
Izisebenzi azinayo i-VAT engenayo
I-VAT ephelele yokufaka yaleso sikhathi: RMB 91,000(konke kusekelwa ama-invoyisi e-VAT asebenzayo)

2) Bala "ingxenye engaboleki" (engezwe emuva ezindlekweni)

Umehluko phakathi kwesilinganiso esisebenzayo kanye nesilinganiso sembuyiselo: 13% − 10% = 3%
Inani eliphelele le-FOB: RMB 120 × 10,000 = RMB 1,200,000 (isisekelo somkhawulo wokubuyiselwa kwemali)
Ingxenye engakhokhiswa isikweletu = RMB 1,200,000 × 3% = RMB 36,000(le mali idluliselwa ngaphandle kwentela yokufaka futhi yengezwe ezindlekweni)

3) Bala inani elingeziwe lokufaka esikhathini

Akukho ukuthengiswa kwasekhaya, ngakho-ke i-VAT ephumayo = 0
Ikhredithi eyengeziwe = RMB 91,000 − 36,000 = RMB 55,000

4) Bala umkhawulo wokubuyiselwa kwemali ophezulu

Inani lokukhululwa, isikweletu, kanye nokubuyiselwa kwemali (ECR) = RMB 1,200,000 × 10% =I-RMB 120,000

5) Bala imbuyiselo yangempela yesikhathi

Inani elibuyiselwayo = MIN(RMB 120,000, RMB 55,000) =Ama-RMB angu-55,000

Isiphetho:Ngezindleko zanyanga zonke ze-RMB 800,000, imbuyiselo yangempela yi-RMB 55,000 — kunqunywa yinani lesikweletu elifakiwe elingaphezulu.

4. Izinto ezimbili ezibalulekile kubanikazi bamabhizinisi

Uma ucaphuna amanani, ungabheki nje kuphela “izinga lokubuyiselwa kwemali elingu-10%.” Udinga ukubona ukuthi ingakanani intela yokufaka efakwe ezindlekweni zakho.
Inani lembuyiselo ≠ Inani lokuthumela ngaphandle × Izinga lembuyiselo.Ezimweni eziningi, imbuyiselo inqunyelwe yisakhiwo sakho sangempela sezindleko.

5. Isexwayiso esisheshayo kochwepheshe bezezimali abasha

Qaphela kakhulu nge-"umehluko phakathi kwesilinganiso esisebenzayo kanye nesilinganiso sembuyiselo"(13% − 10% kulesi sibonelo). Leyo ngxenye kumele idluliselwe ngaphandle kwentela yokufaka. Uma uphuthelwa yilesi sinyathelo, ukubalwa kwesikweletu sakho eseqile kuzoba okungalungile, futhi imbuyiselo yakho ngeke ibe yiphutha.

6. Umthetho olula wesithupha (ukulinganisa okusekelwe ezindlekweni)

Empeleni, uma inzuzo yakho iyonke kanye nezinga lokubuyiselwa kwemali kuzinzile, ungalinganisa imbuyiselo ngokusekelwe ezindlekweni:

Imbuyiselo elinganiselwe ≈ Izindleko × Izinga le-VAT elisebenzayo × (1 − Umehluko / Izinga elisebenzayo)

Ukusebenzisa isibonelo esingenhla:

I-RMB 800,000 × 13% × (1 − 3% / 13%) ≈Ama-RMB angu-55,000(ifana nokubalwa kwangempela)

7. Kuthiwani uma izinga lokubuyiselwa kwemali lilingana nezinga le-VAT elifanele?

Cabanga ngesibonelo esifanayo, kodwa ngesilinganiso sokubuyiselwa imali esingu-13% (esikhundleni sika-10%), okugcina zonke ezinye izimo zingashintshi.

Umkhawulo ophezulu wokubuyiselwa kwemali (ngokusekelwe ku-FOB): kusalokhu kungama-RMB ayi-120,000
Ikhredithi yokufaka eyengeziwe yaleso sikhathi: RMB 91,000 (akukho mali okudingeka idluliselwe ngaphandle)

Njengoba inani elibuyiselwayo = MIN(RMB 120,000, RMB 91,000), imbuyiselo yangempela izobaI-RMB 91,000.

8. Icala elikhethekile: Uma ikhredithi eyengeziwe idlula umkhawulo wokubuyiselwa kwemali

Ngokuvamile, imbuyiselo ayikwazi ukudlula umkhawulo obalwa kusukela enanini lokuthumela le-FOB.

Kodwa-ke, kunesimo lapho ikhredithi yokufaka eyengeziwe inkulu kune-cap yokubuyiselwa kwemali. Kuleso simo, umthetho "omncane kulaba ababili" usho ukuthi imbuyiselo yakho yangempela ikhawulelwe ku-cap.

Inani elibuyiselwayo = MIN (Isikali Sokubuyiselwa Imali, Ikhredithi Yokufaka Eyeqile) = Isikali Sokubuyiselwa Imali

Uma ulandele indlela enengqondo, cishe ungacabanga ukuthi lokhu kungase kwenzeke nini. Zizwe ukhululekile ukushiya imicabango yakho esigabeni sokuphawula.

Isikhathi sokuthunyelwe: Juni-05-2026