Imithetho Eqinile Yezibikezelo Ze-invoyisi Yokuthumela Ngaphandle Ikholomu-Inombolo Eyodwa Engalungile Ingase Ibize Isaphulelo Sakho Sentela

Isaziso Esibalulekile — Ezezimali Zokuthumela Ngaphandle kanye Nemisebenzi
Qaphelani wonke amaqembu ezezimali kanye nokusebenza kwamanye amazwe: Ikholomu yamazwana mayelana nokuthengiswa kwamanye amazwe ama-invoyisi ajwayelekile e-VAT manje inezidingo ezintsha ezidingekayo ezisebenzayo1 Juni 2026, okusebenza kuzo zonke izindlela zokuhweba ngokuthunyelwa kwamanye amazwe. Ulwazi olungalungile noma olungekho lungase lungagcini nje ngokukuvimbezela ukubuyiselwa kwemali yakho yentela yokuthunyelwa kwamanye amazwe kodwa lungase futhi lubangele izinhlawulo. Lo mhlahlandlela uhlanganisa konke okudingeka ukwazi - ulondoloze ukuze ubhekisele kukho esikhathini esizayo.

I

Usuku Lokusebenza + Isisekelo Sezomthetho

1. Usuku Lokuqala Ukusebenza

Zisebenzisa uhlelo lweGolden Tax Phase IV, iziphathimandla zentela kulo lonke elaseShayina zizoqala ukuhlola ngokuzenzakalela ikholomu yamazwana e-invoyisi ekubuyekezweni kokubuyiselwa kwentela yokuthumela ngaphandle kusukela ngoJuni 1, 2026. Zonke izimpahla ezisanda kumenyezelwa zokuthunyelwa kwamanye amazwe ziyanconywa ukuthi zilandele imininingwane echazwe kulesi sihloko ukuze zigweme ukubambezeleka kokubuyiselwa kwemali.

2. Isisekelo Sezomthetho

Lokhu akuyona imithethonqubo emisha sha, kodwa ukumiswa kwemithetho ezweni lonke kanye nokuqiniswa kwemithetho ekhona (njengeSimemezelo se-SAT No. 35 [2017] kanye nezidingo ezahlukene zendawo zokuhlola) ngaphansi kohlaka lwe-Golden Tax Phase IV “lokuphathwa kwentela yedijithali”. Izifunda ezinkulu ezithumela kwamanye amazwe, okuhlanganisa iZhejiang, iGuangdong, kanye neJiangsu, sezivele zivumelanise izidingo zazo.

II

Imiphumela Emine Emikhulu Yezinkulumo Ezingalungile

Imiphumela Emine Emikhulu Yokuphawula Okungalungile (Okufanele Kufundwe):

1 Ukungafaneleki Okuqondile Ekubuyiselweni Kwentela Yokuthumela Ngaphandle

Uma ulwazi lwamazwana lungahambisani nesimemezelo samasiko, inkontileka, noma i-bill of lading, noma uma izinkambu ezibalulekile zingekho, uhlelo lokubuyiselwa kwentela luzokwenqaba isicelo. I-invoyisi kumele isuswe futhi ikhishwe kabusha, okuzobambezela ukubuyiselwa kwemali ngesilinganiso senyanga eyi-1-3.

2 I-invoyisi Ibhekwa Njengengahambisani Nemithetho

Ngaphansi kwe-Athikili 9 yeMithetho Yesikhashana ye-VAT, ama-invoyisi angahambisani nemithetho awakwazi ukusetshenziswa njengamavawusha okuncishiswa kwangaphambi kwentela. Ukuncishiswa kwentela yenkampani ngeke kuvunyelwe, okungenzeka kuholele ekweletini okwengeziwe kwentela okungu-25%.

3 Kubangela Ingozi Yokuhlolwa Kwentela

Ukuphazamiseka kwemibiko kudala kalula “amafulegi abomvu” ohlelweni lokubuyiselwa kwentela, okubangela ukuthi ukucutshungulwa kwembuyiselo kume. Izinkampani zingadingeka ukuthi zinikeze izincazelo ezibhaliwe noma amadokhumenti asekelayo, okubambezela kakhulu ukusebenza kahle kwembuyiselo futhi kwandise amathuba okukhethwa ekuhlolweni kwentela.

4 Izijeziso Zokwephulwa Komthetho Okukhulu

Ukungalandeli noma ukuhambisa ulwazi olungamanga njalo, ngokuhambisana ne-Athikili 64 yoMthetho Wokuqoqwa Kwentela Nokuphathwa Kwayo, kungaholela ezinhlawulweni ezifika ku-RMB 10,000. Lapho kwenzeka ukulahlekelwa intela, izinhlawulo zingasukela ku-50% kuya ku-5 inani lentela elingakhokhiwe kahle.

III

Izindinganiso Zokugcwalisa Ezifanele Zekholomu Yeziphawulo (Isifanekiso + Isibonelo)

1. Izimiso Eziyinhloko

  • Gcwalisa ngokulandelana (akukho ukuhlukana kwemigqa), kungabikho zikhala, akukho zifinyezo, futhi akukho zinguquko.
  • Ulwazi kumele luhambisane ngokuphelele nesimemezelo sentela, inkontileka yokuthumela impahla kwamanye amazwe, i-bill of lading, kanye nesiqinisekiso serisidi lokushintshanisa imali yangaphandle.
  • Kusebenza ngokufanayo kuzo zonke izindlela zokuhweba (ukuhweba okuvamile, ukuhweba ngokucubungula, ukuhweba nge-inthanethi okudlula imingcele, njll.).

2. Amasimu Aphoqelekile (Akekho Ongashiywa)

Cha. Insimu Isidingo
1 Isihlonzi sebhizinisi Qala ngebhizinisi lokuthumela ngaphandle (izinhlamvu ezine zesiShayina, ifomethi ehleliwe)
2 Ulwazi lwenkontileka Inombolo Yenkontileka: XXX (kumele ihambisane "neNombolo Yesivumelwano Senkontileka" esimemezelweni samasiko)
3 Ulwazi lwenani Inani lemali yangaphandle: XXX; Imali: XXX (isb., i-USD, i-EUR – kumele ifane nesimemezelo sentela)
4 Ulwazi lwesilinganiso sokushintshanisa Izinga lokushintshanisa: X.XXXX (sebenzisa izinga lokulingana eliphakathi ngosuku lokuthumela noma umhla woku-1 wenyanga, izindawo ezine zamadesimali)
5 Ulwazi lokudalulwa kwemithetho yentela(kuyadingeka uma kutholakala) Inombolo Yesimemezelo Sempahla: XXX
6 Ulwazi lwezokuthutha(kunconyiwe) Inombolo Yokulayishwa: XXX (uma kukhona ama-B/L amaningi, gcwalisa inombolo ye-B/L noma inothi elithi “bheka i-B/L ukuthola imininingwane”)

3. Ithempulethi Yokugcwalisa Ejwayelekile (Isibonelo Sokuthengiselana kwe-CIF)

Ibhizinisi Lokuthumela Ngaphandle; Inombolo Yenkontileka: HT20260501; Isikhathi Sokuthengiselana: CIF; Inani Lemali Yakwamanye Amazwe: 16000.00; Imali: USD; Izinga Lokushintshana: 7.1234; Inombolo Yesimemezelo Sezentela: 220120260512345678; Inombolo Yokukhokhiswa Kwentela: COSCO1234567; Inani Lemali Yakwamanye Amazwe le-FOB: 15000.00; Inani le-FOB RMB: 106851.00

*Qaphela: Inkambu ethi “Inani” le-invoyisi kufanele ibonise intengo iyonke ye-CIF RMB = 16000 × 7.1234.

4. Amaphutha Avamile Okufanele Uwagweme

  • Ukushiya isihlonzi sebhizinisi lokuthumela ngaphandle
  • Iphutha lesifinyezo semali (isb., “USD” → “US”)
  • Inani alihambisani nesimemezelo samasiko
  • Intengo ye-CIF ikhokhiswe ngaphandle kwenani le-FOB kukholomu yamazwana
  • Ulwazi luhlukaniswe phakathi kwemigqa eminingi (kumele lubhalwe njengomugqa owodwa oqhubekayo).

IV

Ezinye Izikhumbuzi Eziyinhloko Zokukhokha

1. Uhlobo lwe-invoyisi

Kumelwe kube yi-invoyisi ejwayelekile ye-VAT (kufaka phakathi i-invoyisi ejwayelekile ye-elekthronikhi). Ama-invoyisi akhethekile e-VAT awavunyelwe.

2. Ukukhethwa Kwezinga Lentela
  • 0%ukubuyiselwa kwentela / ukuthengiselana okulinganiselwe yi-zero
  • Ukukhululwa Entelenikwezentengiselwano ezikhululekile
  • Izinga elijwayelekile elisebenzayo lokuthengiselana okukhokhiswa intela
3. Izinkambu Zenani

Intengo yeyunithi kanye nenani eliphelele kumele kube yi-RMB (ngemuva kokuguqulwa kwemali yangaphandle).

4. Ulwazi Lomthengi

Ezinkampanini zakwamanye amazwe, kunconywa ukuthi zinikeze kokubili ukuhumusha okujwayelekile kwesiShayina kanye negama eliphelele lesiNgisi ukuze kugwenywe amaphutha okuhlaziya uhlelo abangelwa izinhlamvu ezikhethekile.

V

Uhlu Lokuhlola Izinyathelo Eziphuthumayo (Gcwalisa Ngaphambi Komhlaka-1 Juni)

1 Ezezimali

Buyekeza amathempulethi esistimu yokukhokha ngefomethi yekholomu yokuphawula engaguquki ukuze ususe amaphutha okufaka ngesandla.

2 Imisebenzi

Hlela inkontileka, isimemezelo sentela, kanye nolwazi lwebhili lokuthumela impahla ukuqinisekisa ukuthi kuvumelana ngokuphelele nedatha ye-invoyisi.

3 Ukuzihlola

Buyekeza ama-invoyisi alindile okuthunyelwa ngasekupheleni kukaMeyi bese ulungiselela kusenesikhathi ukuze ugweme ukuphinde usebenze kusukela ngoJuni 1.

4 Ukuqeqeshwa

Fundisa amaqembu ezezimali, imisebenzi, kanye nesimemezelo sentela ngezindinganiso zokugcwalisa ukuze kuqedwe amaphutha abantu.

Ibhizinisi lokuthumela kwamanye amazwe limayelana nemininingwane. Ukuthobela imithetho yikona okubalulekile.
Nakuba incane, ikholomu yokuphawula iyindawo ebalulekile yokuhlola ukubuyiselwa kwentela. Landela ngokuqinile izindinganiso ezintsha eziqala ngoJuni 1 - ungalahlekelwa kakhulu ngenxa yokungalungi okuncane.


Isikhathi sokuthunyelwe: Meyi-27-2026