I. Izidingo Zokuthobela Intela, Izindinganiso Zokunqunywa Kwamanani, kanye Nemithetho Yokukhokha Ehambisanayo Yezinhlobo Ezintathu Zama-Invoyisi
(1)I-invoyisi Yezokuthutha Zasekhaya (Iloli) (I-invoyisi ye-VAT Ekhethekile engu-9%)
1. Isisekelo SezomthethoIsimemezelo Sokuphathwa Kwentela Kahulumeni No. 99 [2015]; Caishui [2016] No. 36 – Isigaba Sentela Yezinsizakalo Zokuthutha.
2. Ibhizinisi Elikhiphayo An inkampani yangempela yezokuthuthaUnemvume Yokusebenza Kwezokuthutha Emgwaqweni. Abathumeli bezimpahla ABAKWAZI ukukhipha ngqo ama-invoyisi okuthutha angu-9%. Uma umthumeli eqoqa imali egameni lakhe kuphela, inkampani yangempela yokuthutha amaloli kumele ikhiphe i-invoyisi ngqo enkampanini yakho.
3. Izinga Lentela ElijwayelekileAbakhokhi bentela abajwayelekile:I-invoyisi Ekhethekile ye-VAT engu-9%; Abakhokhi bentela abancane: izinga lentela elingu-3%, lehliselwe ku-1% kuze kube nguDisemba 31, 2027.Ukukhishwa njengokukhululwa enteleni akuvunyelwe ngokuphelele.
4. Amazwana E-invoyisi Aphoqelekile (Ahlolwa Njalo)Ibhokisi lokuphawula kumele lisho ngokucacile:indawo yokusuka, indawo oya kuyo, inombolo yepuleti lelayisensi, kanye nencazelo yezimpahlaUma ulwazi luningi kakhulu, uhlu oluhlukile lungafakwa;ukushoda kwento eyodwa kwenza i-invoyisi ingathobeli imithetho– akuvumelekile ekufakweni kwesaphulelo sentela yokuthumela ngaphandle, akudingi ukuncishiswa kwentela yengeniso yenkampani, futhi i-VAT engenayo ayikwazi ukufakwa.
5. Ikhodi Yokuhlukaniswa KwentelaIzinsizakalo Zokuthutha – Izinsizakalo Zokuthutha Ezihamba Emgwaqweni
(2)I-invoyisi Yemali Yokumemezela Amasiko (i-invoyisi ye-VAT Ekhethekile engu-6%)
1. Isisekelo SezomthethoIzinsizakalo Zokusekela Ibhizinisi – Izinsizakalo Zokuhweba Neze-ejensi (ezingamboziwe yi-international freighting tax repairment ngaphansi koMnyango Wezezimali kanye ne-SAT Announcement No. 10 [2026])
2. Ibhizinisi ElikhiphayoUmthengisi wezimpahla onelayisensi. Uma umthengisi wezimpahla eqoqa izimali zokumemezela egameni lakhe, umthengisi kumele akhiphe i-invoyisi ehlukile ebhalwe ngezigaba.
3. Izinga Lentela ElijwayelekileAbakhokhi bentela abajwayelekile:Irisidi ye-VAT ekhethekile engu-6%Abakhokhi bentela abancane: izinga lentela elingu-3%,kwehliswe kwaba ngu-1% kuze kube nguDisemba 31, 2027. Ukukhishwa kwentela okukhululiwe akuvunyelwe.
4. Isidingo Sokufaka I-InvoyisiKumele ikhishwe ngokwehlukana;AKUFANELE kuhlanganiswengezindleko zechweba noma izimali zokuthutha amaloli.
5. Ikhodi Yokuhlukaniswa KwentelaIzinsizakalo Zokusekela Ibhizinisi – Izinsizakalo Zokuhweba Ngezintela. Kunconywa ukuthi ubhale inombolo yesimemezelo sentela ehambisanayo kumazwana ukuze kube lula ukuvumelanisa igunya lentela.
(3)Ama-invoyisi Ezinkokhelo Zechweba (Igceke/Ukuphakamisa/Amadokhumenti/I-THC, njll.)
1. Isisekelo SezomthethoIzinsizakalo Zokusekela Ukuthutha - Izinsizakalo Zechweba Nezikebhe. Lokhu kwenzeka emachwebeni asekhaya futhi akuzona izinsizakalo ezingakhokhi intela kwamanye amazwe ngokwemvelo.
2. Ukunqunywa Kwezinga (Okubalulekile - Ukuhlukanisa Ngokwezimo)
Izindleko zechweba azikhokhiswa intela yonke indawo; zincike ohlotsheni lwesevisi.
| Isimo | Izinga Lentela | Incazelo |
|---|---|---|
| Izindleko zechwebaokuhlobene ngqo nokuthuthwa kwamanye amazwe(isb., izimali zokulayisha, izindleko zokuphatha iziteshi, izixhumanisi ezibalulekile ochungechungeni lwezinsizakalo zokuthutha impahla emhlabeni jikelele) | Ufanelekile ukukhululwa enteleni | Kumelwe uhlangabezane nemibandela yokukhululwa ngaphansi kwe-Caishui [2016] No. 36 |
| Izindleko zechweba zeizimpahla ezingenisiwenoma ngenxaizinsizakalo zechweba ezijwayelekile(isb., isitoreji, izimali zokubhala amadokhumenti, i-THC, njll.) | I-6% ikhokhiswa intela | Akukho ngaphakathi kohlelo lokukhululwa ekuthunyelweni kwempahla kwamanye amazwe |
Isici Esiyinhloko: Ukuthi izindleko zetheku ziwela ngaphansi “kokuphathwa kokuthutha, ukulayisha/ukukhipha, ukugcina impahla, kanye nokungena/ukuphuma kwetheku lomkhumbi, ukuqondisa, ukugibela, kanye nemisebenzi yenqubo ehlobene neklayenti.” Uma ziwela ngaphakathi kwalolu hlaka futhi zihlangabezana nemibandela yokukhululwa, i-invoyisi evamile engakhokhiswa intela ingakhishwa; ngaphandle kwalokho, kufanele kukhishwe i-invoyisi ekhethekile ye-VAT engu-6%.
3. Ibhizinisi ElikhiphayoKungakhishwa ngumthumeli wezimpahla noma umqhubi wechweba, kodwa kumele abhale imininingwane yenkokhelo yechweba ngokwehlukana.
4. Izidingo Zokufaka I-InvoiceIncazelo AKUMELE ishiwo ngokungacacile ngokuthi “izimali zesevisi”; bhala phansi ngokuthi: izindleko zechweba, izindleko zokuphatha i-terminal, izimali zokuphakamisa, izimali zokugcina, izimali zemibhalo. Namathisela i-uhlu lokuhlukaniswa okuningiliziweokuhambisana neqembu lesimemezelo samasiko, kubhalwe inombolo yesimemezelo kanye nechweba lokusuka.
5. Ikhodi Yokuhlukaniswa KwentelaIzinsizakalo Zokusekela Ukuthutha - Izinsizakalo Zechweba Nezikebhe.
6. Icala Elikhethekile - Ukukhululwa EkuxolelweniAmabhizinisi ahlinzeka ngezinsizakalo zokuthutha izimpahla zamazwe ngamazweingahoxisa ukukhululwa kwentelaUma sekukhululiwe, abakhokhi bentela abavamile bangakhipha ama-invoyisi e-VAT akhethekile angu-6%. Amanye amabhizinisi athumela kwamanye amazwe afuna amakhredithi e-VAT angenayo angacela umthumeli ukuthi akhiphe ukukhululwa futhi akhiphe i-invoyisi ekhethekile.
(4)Ukuzihlola Okusheshayo Kwezinyathelo Ezintathu Zokuthola Ukukhishwa Kwezinga Lentela Elifanele
1. Hlukanisa Indawo Yesevisi kanye Nemvelo:
- Izinsizakalo ze-ejensi yokubhuka izimpahla zasolwandle/zasemoyeni zamazwe ngamazwe kuphela (ichweba lasekhaya eliya kwelinye izwe) ezivunyelwe ukukhipha ama-invoyisi avamile angakhokhiswa intela ngaphansi kwe-“International Freight Forwarding Services”.
- Ukuthutha ngamaloli asuka efektri aye emakhaya kanye nesimemezelo sentela kuyizinsizakalo ezikhokhiswa intela zasekhaya; KUMELE zithwale izinga lentela futhi azinazo izimfanelo zokuxolelwa.
- Izindleko zechweba kumele zihlukaniswe: lezo ezixhumene ngqo nezokuthutha zamazwe ngamazwe zingase zingakhokhiswa intela; izinsizakalo zechweba ezijwayelekile zikhokhiswa intela ku-6%.
2. Qinisekisa Amakhodi Okuhlukaniswa Kwentela (Ukulungiswa Komthetho we-VAT Ngemva kuka-2026):
Kusukela mhla lu-1 kuJanuwari 2026, ngaphansi koMthetho omusha we-VAT, izigaba zangaphambilini ze-“Modern Services” kanye ne-“Life Services” zihlanganiswe esigabeni esikhulu se-“Production and Life Services”.
- Ukuthutha ngamaloli: Izinsizakalo Zokuthutha – Izinsizakalo Zokuthutha Ezihambayo = 9%.
- Isimemezelo Sezintela: Izinsizakalo Zokusekela Ibhizinisi – Izinsizakalo Zokuhweba Ngezintela = 6% (ngaphambili ezazingaphansi Kwezinsizakalo Zesimanje, manje sezingaphansi Kwezinsizakalo Zokukhiqiza Nokuphila).
- Izindleko zePort: Izinsizakalo Zokusekela Ukuthutha – Izinsizakalo Zechweba Nezikebhe = 6% (ezazingaphansi Kwezinsizakalo Zesimanje, manje sezingaphansi Kwezinsizakalo Zokukhiqiza Nezokuphila).
- Izimali ze-ejensi yokubhukha yamazwe ngamazwe kuphela: Izinsizakalo Zokuthumela Izimpahla Zamazwe Ngamazwe = azikhokhiswa intela.
3. Hlukanisa Izimfanelo Zebhizinisi Lomkhiphi:Abathumeli bezimpahla bangafaka isicelo sokukhululwa ezinsizeni zokubhukha zamazwe ngamazwe kuphela. Abathumeli abangenazo iziqu zokusebenza kwezokuthutha ABAKWAZI ukukhipha ama-invoyisi okuthutha angu-9%. Isimemezelo samasiko kanye nezinsizakalo ezihambisana nechweba zilandela imithetho engenhla ukuze kunqunywe isimo sokukhokhiswa intela noma sokukhululwa.
II. Ukwephulwa Okuvamile Kwezinkampani Ezincane Nezincane: Umthumeli Wezimpahla Ukhipha Irisidi Eyodwa “Yemali Yesevisi Engakhokhiswa Intela” Yazo Zonke Izinsizakalo – Imiphumela Egcwele Yokuhlolwa Kwentela
(1)Umthelela Oqondile Ezaphulelweni Zentela Yokuthumela Ngaphandle (Inhloso Yokuhlolwa Okuyinhloko)
1. Ukwenqatshwa/Ukumiswa Kwesaphulelo SamanjeAmadokhumenti okufaka angahambisani nemithetho abangela ukuvinjelwa kwezinga lesistimu kwezicelo zesaphulelo; izaphulelo zokuqala noma amabhizinisi aqashwe ngokucophelela azobhekana nokumiswa kuze kube yilapho kutholakala ama-invoyisi ahambisana nemithetho.
2. Ukubuyiselwa Kwezaphulelo Ezikhokhelwe KakadeIziphathimandla zentela zingabuyekeza emuvakuze kube yiminyaka emi-3futhi ifune ukubuyiselwa okugcwele kwezaphulelo ezinikezwe ngaphambilini, kanye nezinhlawulo zokukhokha sekwephuzile (0.05% ngosuku) ezibalwe kusukela ngosuku isaphulelo esafakwa ngalo.
3. Ukwehlisa izinga kanye nokufakwa ohlwini lwezingoziAmadokhumenti angalandeli imithetho njalo aholela ekwehleni kwesilinganiso sesikweletu sesaphulelo sokuthumela ngaphandle, okudinga ukuqinisekiswa ngesandla kwesicelo ngasinye esilandelayo kanye nemijikelezo yokubuyekezwa ende. Amacala amakhulu angase amise ukufaneleka kwesaphulelo sokuthumela ngaphandle izinyanga ezingu-6 kuya kwezingu-12.
(2)Izingozi Zokufaka Nokufaka i-VAT
1. Ukubuyiselwa Okugcwele Kokufaka + I-VAT Eyengeziwe Nezimali EzingeziweUma i-invoyisi ekhululiwe enteleni ehlanganisa izinto ezikhokhiswa intela ezingu-6%/9% ifunwe ngephutha njengekhredithi yokufaka, inani elikhokhelwe kumele libuyiselwe ngokuphelele, futhi i-VAT, intela yokulungisa nokwakha emadolobheni, izimali ezengeziwe zemfundo, kanye nemali eyengeziwe yemfundo yendawo kumele ikhokhwe.
2. I-invoyisi Eqokwe Njengesitifiketi EsingavamileUma kutholakala ukuthi umthengisi wezimpahla unayoukuxolelwa okungafanele noma ukukhishwa kwama-invoyisi ngendlela engafanele, lonke isethi lama-invoyisi angakhokhiswa intela lizophawulwa njengelingavamile – inkampani yakho ayikwazi ukufaka izicelo zamakhredithi okufaka noma ukuwasebenzisa njengamadokhumenti ezindleko.
3. Isibopho Esihlangene Sokukhuthaza Ukwephulwa KomthethoNgokwamukela ngamabomu ama-invoyisi akhululiwe entela okuthutha ngamaloli, ukumenyezelwa kwentela, noma izindleko zechweba ezikhokhiswa intela, igunya lentela lingacabanga ukuthi inkampani yakho ivumele umkhiphi ukuba agweme i-VAT, okuholela ezijezisweni ezihambisanayo kuzo zombili izinhlangothi.
(3)Izingozi Zokuncishiswa Kwentela Yengeniso Yenkampani
Ama-invoyisi angakhokhiswa intela angavumelekile ngaphansi kwe-“Measures for the Administration of Pre tax Deduction Vouchers” futhi awakwazi ukudonswa entela yenkampani. Izindleko ezifanayo kumele zifakwe emalini engenayo ekhokhiswa intela, kanye ne-CIT eyengeziwe kanye nezinhlawulo zokukhokha sekwephuzile. Ukulungiswa okukhulu kungabangela ukuhlolwa kwe-CIT okuhlukile.
(4)Amacala Abucayi - Ingozi Yama-Invoyisi Angamanga
Ukuhlanganisa imali engenayo ekhokhiswa intela kanye nemali engenayo ekhululiwe intela ukuze kukhokhe i-VAT encane kakhulu kusho ukugwema intela + ukukhokha ama-invoyisi angalungile. Uma kukhulunywa ngamanani amakhulu, icala lidluliselwa ehhovisi lokuhlola intela, kanye nezijeziso zokuphatha zebhizinisi, i-CFO, kanye nommeleli wezomthetho; amacala angathi sína angadluliselwa ukuze ashushiswe ngobugebengu.
III. Ukucaciswa Kwegunya Lentela Elisemthethweni (Iziqephu Zenqubomgomo Eziyinhloko)
1. Hlukanisa Izinsizakalo Zentela Zasekhaya Nezinsizakalo Ezingakhokhiswa Intela Zamazwe Ngamazwe (uMnyango Wezezimali kanye neSimemezelo se-SAT No. 10 [2026])Kusukela mhla lu-1 kuJanuwari 2026, kuya kumhla zingama-31 kuDisemba 2027, ukukhululwa ku-VAT kusebenza ezinsizakalweni ze-ejensi yokuthutha impahla yamazwe ngamazwe eziqondile noma ezingaqondile.Ukukhululwa kukhawulelwe ezinsizakalweni ze-ejensi yokubhukha eziwela umngcele; isimemezelo sezimoto zamaloli zasekhaya kanye nesentela AKUKHULULWA.Izindleko zechweba ziyafaneleka ukukhululwa kuphela uma zihlobene ngqo nezokuthutha zamazwe ngamazweUma kungabalwanga ngokwehlukana, yonke imali engenayo ilahlekelwa ukufaneleka kokungakhokhi.
2. Ukufakwa Kwezinto Okuphoqelekile Kwamadokhumenti Esaphulelo Sokuthumela Ngaphandle (Isimemezelo Sokuphathwa Kwesaphulelo Sokuthumela Ngaphandle se-SAT)Amadokhumenti okufaka agciniwe kumele afakeokuhlanganisiwe, isilinganiso siyafanaezokuthutha, isimemezelo sentela, kanye nama-invoyisi echwebeni. Ama-invoyisi ahlanganisiwe, ukungafani kwamanani, noma amazwi angekhoakubhekwa njengamadokhumenti asekelayo asebenzayo.
3. Ukukhishwa Kwe-invoyisi Kumele Kuhambisane Nezinto Zezomnotho (Izinyathelo Zokuphatha I-invoyisi Ye-VAT)Izincazelo ze-invoyisi kanye namazinga entela kumele zihambisane nohlobo lwesevisi yangempela. Ukukhipha isamba esithi “Imali Yesevisi Yokuthumela Izimpahla Yamazwe Ngamazwe” ukuze kufihlwe izimali ezikhokhiswa intela zasekhaya akuvunyelwe."Ukuvumelana okune"– ukuhamba kwebhizinisi, ukuhamba kwemali, ukuhamba kwe-invoyisi, kanye namadokhumenti e-logistics – kuyindinganiso eyinhloko yokuhlola.
4. Amazwi Aphoqelekile Kuma-Invoice Ezokuthutha (Isimemezelo se-SAT No. 99 [2015])Ama-invoyisi ezinsizakalo zokuhamba ngaphandle kokuphawula ngendawo okusukelwa kuyo, indawo oya kuyo, kanye nenombolo yepuleti lelayisensi abhekwa njengangahambisani ngqo - akukho kuncishiswa okufakiwe, akukho kuncishiswa kwangaphambi kwentela, futhi awasebenzi njengobufakazi besaphulelo.
IV. Uhlelo Lokusebenza Oluphelele Lokuthobela Imithetho Yamabhizinisi Athumela Ngaphandle (Izinyathelo Zokulungela Ukuhlolwa)
Isinyathelo 1: Hlukanisa Izinkontileka Zebhizinisi Futhi Uvumelane Ngemithetho Yokukhokha Ngaphambili (Ukuvimbela Imbangela Eyinhloko)
1. Lapho kusayinwa izivumelwano zokuthutha nezimboni/amaklayenti angaphandle,bhala phansi izindleko ngokwehlukana: ukuthutha ngamaloli asekhaya, isimemezelo sentela, izindleko zetheku, ukuthutha olwandle/umoya emhlabeni wonke – ngayinye inentengo yeyunithi kanye nenani.
2. Faka isigaba sokuthobela imithetho enkontilekeni:
- Ukuthutha ngamaloli asekhaya: inkampani yangempela ikhipha i-invoyisi ye-VAT ekhethekile engu-9% enezincazelo eziphelele zokuhamba.
- Isimemezelo sentela: umthengisi onelayisensi ukhipha i-invoyisi ekhethekile engu-6% ehlukile.
- Izindleko ze-port: ama-invoyisi akhethekile angu-6% anezigaba ezihlukene.
- Ingxenye yokubhukha yamazwe ngamazwe kuphela engaba nama-invoyisi avamile angakhokhiswa intela.
- Yenqaba ngokusobala ama-invoyisi ahlanganisiwe angakhokhiswa intela.
3. Khokha imali ngokwahlukana ngama-akhawunti ezinkampani: khokha inkampani yezokuthutha ngamaloli, izimali zokumemezela kumthengisi wentela – gwema inkokhelo eyodwa ehlanganisa izindleko ezixubile.
Isinyathelo 2: Qinisekisa ukuthi i-Invoyisi ifakiwe kubahlinzeki be-Downstream
- 1. Sebenzisana nezinkampani zamaloli: qinisekisa izimfanelo zokuthutha ngomgwaqo; dinga i-invoyisi ekhethekile engu-9% eneziphawulo eziphelele;ungasebenzisi izinkampani zenethiwekhi ezingafaneleki.
- 2. Sebenzisana nabathengisi bentela: khokhela izindleko zokukhokha kanye nezokumemezela ama-invoyisi ngokwahlukana – i-invoyisi ekhethekile engu-6%;akufanele kuhlanganiswe ku-invoyisi ekhululiwe yomthumeli.
- 3. Izindawo zokuhlala zechweba/egcekeni: zibala ngokwehlukana into ngayinye yenkokhelo yechweba;nquma ukukhululwa uma kuqhathaniswa nokukhokhiswa intela ngokusekelwe kuhlobo lwesevisi; ngezinsizakalo ezijwayelekile zechweba, zidinga ama-invoyisi akhethekile angu-6%; kulabo abaxhumene ngqo nezokuthutha zamazwe ngamazwe futhi abahlangabezana nemibandela yokukhululwa, bamukela ama-invoyisi avamile angakhokhiswa intela.
Isinyathelo 3: Ukubuyekezwa Kwesheke Lesithathu Lezezimali Ngaphambi Kokubhukha Nokufaka Izaphulelo
1. Ukuqinisekiswa kwesilinganiso sentela: Ukuthutha ngamaloli = 9%; Isimemezelo samasiko = 6%; Izindleko zechweba - ukuhlolwa ngokwemvelo; Ukubhukha kwamanye amazwe - ukukhululwa enteleni kuvunyelwe.Isimemezelo sezimoto zamaloli nezentela AKUFANELE samukele ama-invoyisi angakhokhiswa intela.
2. Ukuqinisekiswa kokuqukethwe kwe-invoyisi:
- Irisidi lokuhamba: amazwi okuhamba, indawo oya kuyo, uhlobo lwemoto/ipuleti, incazelo yezimpahla.
- Ama-invoyisi entela/echwebeni: incazelo ecacile, ukuhlukaniswa okunamathiselwe, amazwana anenombolo yesimemezelo.
3. Ukufana kokugeleza okune: Inani le-invoyisi, izinto zesevisi, inkontileka, izitatimende zasebhange, kanye nemibhalo esekelayo (i-truck waybill, isimemezelo sentela, amarisidi echweba) kumele ahambisane. Gcina wonke amadokhumenti ukuzeIminyaka eyi-10(kukhushulwe kusukela eminyakeni emi-5 kusukela ngoJanuwari 1, 2026).
Isinyathelo 4: Ukulungiswa Kwama-Invoyisi Akhona Angahambisani Nemithetho (Ukulungiswa Komlando)
- 1. Buyekeza wonke ama-invoyisi esikhathi esidlule "akukho konke okukhokhiswa intela"; uwahlukanise abe yizigaba: izingxenye zomhlaba wonke (ezikhululekile), ukuthutha ngamaloli (okukhokhiswa intela 9%), isimemezelo sentela (okukhokhiswa intela 6%), izindleko zechweba (icala ngalinye).
- 2. Xhumana nabathumeli, abathwali, kanye nabathengisi abaseduze naweemuva (isitembu esibomvu) ama-invoyisi okuqala akhululiwebese uphinda ukhiphe ama-invoyisi akhethekile aqondene nentengo efanele.
- 3. Ngezinkokhelo ezifakiwe kakade kanye nezikhokhisiwe ezingakhokhiswanga, buyisela emuva amakhredithi okufaka bese ulungisa imali engenayo ekhokhiswa intela yenkampani ngokufanele. Shintsha ukufakwa kwangaphambilini kwe-VAT kanye ne-CIT, ukhokhe intela kanye nezinhlawulo ezisheshayo ukuze unciphise izinhlawulo zokuphoqelela umthetho.
Isinyathelo 5: Ukugcinwa Kwamadokhumenti Ukuze Kulungele Ukuhlolwa
Kuyo yonke intengiselwano yokuthumela ngaphandle, gcina ifayela elihlukile eliqukethe: inkontileka yesevisi, i-truck waybill, i-invoyisi ekhethekile yezokuthutha, isimemezelo samasiko, i-invoyisi ekhethekile yemali yokumemezela, ukuhlukaniswa kwezindleko zechweba + i-invoyisi, i-invoyisi yomthwalo, kanye namarisidi okukhokha asebhange. Hlela ama-invoyisi akhokhiswa intela kanye nakhululekile ngokwehlukana. Gcina iminyaka eyi-10 - ulungele ukwethulwa okuphelele lapho uvakashela igunya lentela.
V. Isifinyezo Esisheshayo – Ukukhululwa Uma kuqhathaniswa Nokukhokhiswa Intela Ngokushesha
| Uhlobo Lwemali | Izinga Lentela | Isici Esiyinhloko |
|---|---|---|
| Imali yokubhuka i-ejensi yokuthutha ngolwandle/ngendiza emhlabeni jikelele | Ukukhululwa(2026.1.1–2027.12.31) | Ichweba lasekhaya → ichweba langaphandle |
| Ifektri → ukuthutha ngamaloli echwebeni lasekhaya | I-invoyisi ekhethekile engu-9% | Ezokuthutha zasekhaya; ukukhululwa akuvunyelwe ngokuphelele |
| Imali yesevisi yokudalula amasiko | I-invoyisi ekhethekile engu-6% | Isevisi ye-ejensi yasekhaya; ukukhululwa akuvunyelwe ngokuphelele |
| Izindleko ze-port (ukulayisha, ukuphathwa kwe-terminal, njll.) | Kuxhomeke ecaleni | Ukukhululwa uma kuhlobene ngqo nokuthuthwa kwamanye amazwe; intela engu-6% uma kuziwa ezinsizakalweni zechweba ezijwayelekile |
| Umugqa Obomvu Wokuhlola | 把拖车、报关打包开一张“免税国际货代服务费”发票 | Ukwephulwa okuvamile kakhulu |
VI. Izikhathi Ezibalulekile Zenqubomgomo
| Into Yenqubomgomo | Isikhathi Esisebenzayo | Isisekelo Sezomthetho |
|---|---|---|
| Ukukhululwa kwensizakalo yokuthumela impahla yamazwe ngamazwe | Januwari 1, 2026 - Disemba 31, 2027 | Isimemezelo SoMnyango Wezezimali kanye ne-SAT No. 10 [2026] |
| Abakhokhi bentela abancane bancishisiwe baba ngu-3% baba ngu-1% | Kuze kube nguDisemba 31, 2027 | Isimemezelo SoMnyango Wezezimali kanye ne-SAT No. 19 [2023] |
| Isikhathi sokugcina amadokhumenti okufaka isaphulelo sokuthumela ngaphandle | Kulungiswe kwaba yiminyaka eyi-10 kusukela ngomhlaka-1 Januwari 2026 | Isimemezelo se-SAT No. 5 [2026] |
Inothi Elikhethekile: Ukukhululwa kwentela yokuthunyelwa kwempahla emhlabeni jikeleleakuhlali njalo– okwamanje isebenza kuze kube nguDisemba 31, 2027. Amabhizinisi kufanele aqaphe izimemezelo ezilandelayo zokwandiswa kwenqubomgomo noma izinguquko ukuze agweme izingozi zokuthobela imithetho ezihlobene nokuguquka.
Isikhathi sokuthunyelwe: Julayi-09-2026