Customs of China yakazivisa "Matanho Ekutonga Ekuunganidza Mitero Pazvinhu Zvinopinzwa Nekutengeswa Kunze Kwenyika zveCustoms of the People's Republic of China" (Order No. 272 yeGeneral Administration of Customs) yakagadziridzwa musi wa28 Gumiguru, iyo ichatanga kushanda musi wa1 Zvita, 2024.Zviri mukati zvine chekuita nazvo zvinosanganisira:
Mitemo mitsva pamusoro pekutengeserana kwepamhepo, kuchengetedzwa kweruzivo rwemunhu, ruzivo rwedata, nezvimwewo.
Mutengi wezvinhu zvinopinzwa munyika ndiye anobhadhara mutero wemitero yekupinza zvinhu nemitero inounganidzwa nemitero yemitero yekupinza zvinhu padanho rekupinza zvinhu, nepo mutengi wezvinhu zvinopinzwa munyika ari iye anobhadhara mutero wemitero yekupinza zvinhu kunze kwenyika. Vashandi vemapuratifomu e-commerce, makambani ekufambisa zvinhu nemakambani ekuzivisa nezvemitero yemitero vanoita mabasa ekutengesa zvinhu zvepaindaneti, pamwe chete nemayuniti nevanhu vanosungirwa kubvisa, kuunganidza nekubhadhara mutero nemitero inounganidzwa nemitero yemitero padanho rekupinza zvinhu sezvakatsanangurwa nemitemo nemitemo yekutonga, ndivo vamiririri vemitero nemitero inounganidzwa nemitero yemitero padanho rekupinza zvinhu;
Kambani yeCustoms nevashandi vayo, zvichienderana nemutemo, vanofanira kuchengetedza zvakavanzika zvekutengeserana, zvakavanzika zvemunhu uye ruzivo rwemunhu rwevanobhadhara mitero nevamiririri vanobvisa mari zvavanoziva pavanenge vachiita mabasa avo uye havafanirwe kuzvizivisa kana kuzvipa kune vamwe zvisiri pamutemo.
Mutero wakatarwa pamwe nemutengo wekutsinhana mari zvinofanirwa kuverengerwa zvichienderana nezuva rekupedzwa kwekuzivisa.
Zvinhu zvinopinzwa nekutengeswa kunze kwenyika zvinofanirwa kubhadharwa mutero pamwe nemutengo wekutsinhana kwemari unoshanda pazuva iro muteresi kana mumiririri anobvisa mari anopedzisa kuzivisa;
Kana zvinhu zvakapinzwa munyika zvikaziviswa pachine nguva mushure mekubvumidzwa nemasangano emitero zvisati zvasvika, mutero unoshanda pazuva iro nzira yekutakura zvinhu yakaziviswa kuti ipinde munyika ichashanda, uye mutero wekuchinjana unoshanda pazuva iro kuzivisa kwapera uchashanda;
Kune zvinhu zvinotengeswa kunze kwenyika zviri mukutakura, mutero wemutero uye mwero wekutsinhana kwemari zvinoshandiswa pazuva iro mitero yemutero panzvimbo yakatarwa inopedzisa kuzivisa zvichashanda. Kana zvinhu zvikaziviswa pachine nguva nemvumo yemitero isati yapinda munyika, mutero wemutero unoiswa pazuva iro nzira yekufambisa zvinhu inopinda munyika uye mwero wekutsinhana kwemari unoiswa pazuva iro kuzivisa kwapera kuchashanda; kana zvinhu zvikaziviswa pachine nguva mushure mekupinda munyika asi zvisati zvasvika panzvimbo yakatarwa, mutero unoiswa pazuva iro nzira yekufambisa zvinhu inopinda panzvimbo yakatarwa uye mwero wekutsinhana kwemari unoiswa pazuva iro kuzivisa kwapera kuchashanda.
Yakawedzera fomura itsva yekuverenga huwandu hwemitero yemitero ine mutero wakabatana, uye yakawedzera fomura yekuverenga mutero wekuwedzera kukosha uye mutero wekushandisa padanho rekutumira zvinhu kunze kwenyika.
Mitero inobhadharwa ichaverengerwa zvichienderana nezvinodiwa nemutemo wemitero. Mitero inounganidzwa nevatengi panguva yekupinza zvinhu munyika inofanira kuverengerwa zvichienderana nemarudzi emitero anoshandiswa, zvinhu zvemitero, mitengo yemitero uye mafomura ekuverenga akanyorwa mumitemo yakakodzera nemitemo yekutonga. Kunze kwekunge zvataurwa neimwe nzira, huwandu hwemitero inobhadharwa nevatengi nemitero inounganidzwa panguva yekupinza zvinhu munyika hunofanira kuverengerwa zvichienderana nefomura inotevera yekuverenga:
Huwandu hwemutero hunobhadhariswa pamutero hunobva pamutengo weAd Valorem = mutengo unobhadhariswa pamutero × mwero wemutero;
Huwandu hwemutero unobhadharwa pamutero unobhadharwa zvichienderana nehuwandu = huwandu hwezvinhu × mutero wakagadzika;
Huwandu hwemutero hwemutero wakabatanidzwa = mutengo unobvisirwa mutero × mwero wemutero + huwandu hwezvinhu × mwero wemutero;
Huwandu hwemutero wekushandiswa kwezvinhu kunze kwenyika unobhadharwa zvichienderana nemutengo = [(mutengo unobhadharwa + huwandu hwemutero)/(1-mutero wekushandiswa unoenzaniswa nechiyero)] × mutero wekushandiswa unoenzaniswa nechiyero;
Huwandu hwemutero wekushandisa zvinhu zvinopinzwa munyika unobhadharwa zvichienderana nehuwandu = huwandu hwezvinhu × mutero wekushandisa wakagadzika;
Huwandu hwemutero hwemutero wemutero wezvinhu zvinopinzwa kunze kwenyika = [(mutengo unobhadhariswa + huwandu hwemutero + huwandu hwezvinhu × mutero wekushandiswa wakatarwa) / (1 - mutero wekushandiswa wakatarwa)] × mutero wekushandiswa wakatarwa + huwandu hwezvinhu × mutero wekushandiswa wakatarwa;
VAT inobhadharwa padanho rekupinza zvinhu = (mutengo unobhadhariswa mutero + mutero + mutero wekushandiswa padanho rekupinza zvinhu) × muyero weVAT.
Kuwedzera mamiriro matsva ekudzoserwa kwemitero uye vimbiso yemitero
Mamiriro ezvinhu anotevera anowedzerwa kune mamiriro ezvinhu anoshanda ekudzoserwa kwemitero:
Zvinhu zvinopinzwa kunze kwenyika zvakabhadharwa mitero yazvo zvinofanira kudzorerwa kunze kwenyika sezvazvaive pakutanga mukati megore rimwe nekuda kwemhando kana zvikonzero zvakatsanangurwa kana kuti force majeure;
Zvinhu zvekuburitsa kunze kwenyika zvakabhadharirwa muripo wekuburitsa kunze kwenyika zvinodzoserwa munyika zviri mumamiriro azvo ekutanga mukati megore rimwe nekuda kwemhando kana zvikonzero zvakatsanangurwa kana kuti force majeure, uye mitero yemuno inodzoserwa nekuda kwekuburitsa kunze kwenyika yadzoserwazve;
Zvinhu zvinotengeswa kunze kwenyika zvakabhadharirwa mutero wekutengeswa kunze kwenyika asi zvisina kutumirwa kuti zvitumirwe kunze kwenyika nekuda kwechimwe chikonzero zvinoziviswa kuti zvibviswe pamutengo wemutero.
Mamiriro ezvinhu anotevera anowedzerwa kune mamiriro anoshanda evimbiso yemitero:
Zvinhu zvacho zvave zvichitongwa kwenguva pfupi kuti zvisarasirwe kana kuti zvisarambidzwe kwenguva pfupi;
Kushandiswa kwemitero yekutsiva, matanho emitero yekutsivana, nezvimwewo hazvisati zvatsanangurwa;
Kubata bhizinesi remitero yakabatanidzwa.
Kwakabva: General Administration of Customs of China