Bungwe la Customs of China lalengeza za “Njira Zoyendetsera Ntchito Zosonkhanitsira Misonkho pa Katundu Wochokera Kunja ndi Kutumiza ku China” (Order No. 272 of the General Administration of Customs) pa Okutobala 28, yomwe idzayamba kugwira ntchito pa Disembala 1, 2024.Zomwe zili mkati mwake zikuphatikizapo:
Malamulo atsopano okhudza malonda apaintaneti odutsa malire, chitetezo cha chinsinsi cha chidziwitso chaumwini, kudziwitsa zambiri, ndi zina zotero.
Wotumiza katundu wochokera kunja ndiye wolipira msonkho wa misonkho yochokera kunja ndi misonkho yomwe imasonkhanitsidwa ndi misonkho ya ...
Kasitomu ndi antchito ake, motsatira lamulo, ayenera kusunga chinsinsi cha zinsinsi zamalonda, zachinsinsi za anthu ndi zambiri za anthu okhometsa msonkho ndi othandizira omwe amasunga ndalama zomwe amadziwa akamagwira ntchito zawo ndipo sayenera kuziulula kapena kuzipereka kwa ena mosaloledwa.
Mtengo wokhazikika wa msonkho ndi ndalama zosinthira ziyenera kuwerengedwa kutengera tsiku lomwe chilengezocho chinamalizidwa.
Katundu wolowa ndi kutuluka m'dziko adzayenera kulipira msonkho ndi ndalama zosinthira zomwe zidzagwiritsidwe ntchito patsiku limene wolipira msonkho kapena wothandizira wosunga katundu adzamaliza kulengeza;
Ngati katundu wotumizidwa kunja walengezedwa pasadakhale atavomerezedwa ndi kasitomu asanafike, msonkho womwe ukugwira ntchito patsiku lomwe katundu wonyamulira katunduyo walengezedwa kuti alowe mdziko muno udzagwira ntchito, ndipo mtengo wosinthira womwe ukugwira ntchito patsiku lomwe chilengezocho chatsirizidwa udzagwira ntchito;
Pa katundu wotumizidwa kunja, msonkho ndi ndalama zosinthira zomwe zagwiritsidwa ntchito patsiku lomwe misonkho pamalo omwe aperekedwa idzamalizidwa, chilengezocho chidzagwira ntchito. Ngati katunduyo walengezedwa pasadakhale ndi chilolezo cha misonkho asanalowe mdziko muno, msonkho womwe wagwiritsidwa ntchito patsiku lomwe katundu wonyamulira katunduyo walengeza kuti alowa mdziko muno ndipo mtengo wosinthira womwe wagwiritsidwa ntchito patsiku lomwe chilengezocho chamalizidwa udzagwira ntchito; ngati katunduyo walengezedwa pasadakhale atalowa mdziko muno koma asanafike kumalo omwe aperekedwa, msonkho womwe wagwiritsidwa ntchito tsiku lomwe katundu wonyamulira katunduyo wafika pamalo omwe aperekedwa ndipo mtengo wosinthira womwe wagwiritsidwa ntchito patsiku lomwe chilengezocho chamalizidwa udzagwira ntchito.
Yawonjezera njira yatsopano yowerengera kuchuluka kwa msonkho wa msonkho ndi chiwongola dzanja cha msonkho wophatikizana, ndipo yawonjezera njira yowerengera msonkho wowonjezera phindu ndi msonkho wogwiritsidwa ntchito pagawo lolowera kunja.
Misonkho iyenera kuwerengedwa motsatira malamulo a Tariff Law. Misonkho yomwe imasonkhanitsidwa ndi anthu omwe amalandira msonkho pa nthawi yotumiza katundu idzawerengedwa motsatira mitundu ya misonkho yoyenera, zinthu zamisonkho, mitengo yamisonkho ndi njira zowerengera zomwe zafotokozedwa m'malamulo oyenera ndi malamulo oyang'anira. Pokhapokha ngati paperekedwa zina, ndalama zomwe zimalipidwa msonkho za misonkho ndi misonkho zomwe zimasonkhanitsidwa ndi anthu omwe amalandira msonkho pa nthawi yotumiza katundu zidzawerengedwa motsatira njira yotsatirayi yowerengera:
Ndalama zokhomera msonkho za msonkho zomwe zimalipidwa potengera mtengo wovomerezeka = mtengo wokhomera msonkho × mtengo wokhomera msonkho;
Kuchuluka kwa msonkho wolipidwa pa mtengo wolipiridwa pa kuchuluka kwa katundu = kuchuluka kwa katundu × mtengo wokhazikika wa msonkho;
Chiwerengero cha msonkho wokhoma msonkho = mtengo wokhoma msonkho × chiŵerengero cha msonkho + kuchuluka kwa katundu × chiŵerengero cha msonkho;
Kuchuluka kwa msonkho wa zinthu zomwe zalowetsedwa kunja komwe kumalipidwa potengera mtengo = [(mtengo wokhomeredwa msonkho + kuchuluka kwa msonkho)/(msonkho wogwiritsidwa ntchito kamodzi)] × kuchuluka kwa msonkho wa zinthu zomwe zagwiritsidwa ntchito;
Kuchuluka kwa msonkho wa zinthu zogulira kunja komwe kumalipidwa malinga ndi kuchuluka kwa katundu = kuchuluka kwa katundu × msonkho wokhazikika wa zinthu zogulira;
Chiwerengero cha msonkho wa msonkho wogulira zinthu zomwe zalowetsedwa kunja = [(mtengo wokhomera msonkho + kuchuluka kwa katundu × kuchuluka kwa msonkho wogwiritsidwa ntchito) / (1 - kuchuluka kwa msonkho wogwiritsidwa ntchito)] × kuchuluka kwa msonkho wogwiritsidwa ntchito + kuchuluka kwa katundu × kuchuluka kwa msonkho wogwiritsidwa ntchito;
VAT yolipira pa siteji yotumizira katundu kunja = (mtengo wokhomera msonkho + msonkho + msonkho wogwiritsa ntchito pa siteji yotumizira katundu kunja) × VAT.
Kuwonjezera mikhalidwe yatsopano yobweza msonkho ndi chitsimikizo cha msonkho
Zinthu zotsatirazi zawonjezeredwa ku zinthu zomwe zingagwiritsidwe ntchito pobweza msonkho:
Katundu wotumizidwa kunja amene walipidwa misonkho yake ayenera kutumizidwanso kunja momwe analili poyamba mkati mwa chaka chimodzi chifukwa cha khalidwe kapena zifukwa zinazake kapena chifukwa cha mphamvu yaikulu;
Kutumiza katundu kunja komwe kwalipidwa misonkho yotumizira kunja kumabwereranso mdziko muno momwe zinalili poyamba mkati mwa chaka chimodzi chifukwa cha khalidwe kapena zifukwa zina kapena chifukwa cha mphamvu yaikulu, ndipo misonkho yoyenera ya m'dziko yomwe yabwezedwa chifukwa cha kutumiza kunja yabwezedwanso;
Kutumiza katundu kunja komwe misonkho yotumizira kunja yalipidwa koma sikunatumizidwe kuti ikatumizidwe kunja pazifukwa zina kumalengezedwa kuti kuchotsedwe pamisonkhano.
Zinthu zotsatirazi zawonjezeredwa ku zinthu zoyenera za chitsimikizo cha msonkho:
Katunduyo wakhala akutsatiridwa ndi njira zosakhalitsa zoletsa kutaya katundu kapena njira zosakhalitsa zotsutsana ndi katunduyo;
Kugwiritsa ntchito mitengo yobwezera, njira zobwezerana mitengo, ndi zina zotero sikunadziwikebe;
Kusamalira bizinesi yosonkhanitsa misonkho.
Chitsime: General Administration of Customs of China