I-Customs of China ibhengeze "iMiqathango yoLawulo yokuQokelelwa kweRhafu kwiimpahla eziNgeniswayo nezithunyelwa ngaphandle zeCustoms of the People's Republic of China" ehlaziyiweyo (uMyalelo Nombolo 272 woLawulo oluPhezulu lweCustoms) nge-28 ka-Okthobha, oza kuqaliswa nge-1 kaDisemba 2024.umxholo ofanelekileyo uquka:
Imigaqo emitsha malunga norhwebo lwe-e-commerce oluwela imida, ukhuseleko lwabucala bolwazi lomntu, ulwazi lwedatha, njl.
Umthumeli weempahla ezingenisiweyo ngumhlawuli werhafu yokungenisa impahla kunye neerhafu eziqokelelwa yirhafu yelizwe kwinqanaba lokungenisa impahla, ngelixa umthumeli weempahla ezithunyelwa kwamanye amazwe ngumhlawuli werhafu yokuthumela impahla ngaphandle. Abaqhubi beqonga le-e-commerce, iinkampani zezothutho kunye neenkampani ezibhengeza irhafu yelizwe ezibandakanyeka kwiintengiso ze-e-commerce eziwela umda, kunye neeyunithi kunye nabantu abanyanzelekileyo ukubamba, ukuqokelela kunye nokuhlawula iirhafu kunye neerhafu eziqokelelwa yirhafu kwinqanaba lokungenisa impahla njengoko kuchaziwe yimithetho kunye nemigaqo yolawulo, ziiarhente zokubamba iirhafu kunye neerhafu eziqokelelwa yirhafu kwinqanaba lokungenisa impahla;
I-Customs kunye nabasebenzi bayo, ngokuhambelana nomthetho, mabagcine iimfihlo zorhwebo, ubumfihlo bomntu kunye nolwazi lomntu siqu lwabahlawuli berhafu kunye neearhente ezibamba imali abazaziyo ngexesha lokwenza imisebenzi yabo kwaye abayi kuzityhila okanye bazinike abanye ngokungekho mthethweni.
Izinga lerhafu elimiselweyo kunye nezinga lokutshintshiselana kufuneka libalwe ngokusekelwe kumhla wokugqitywa kwesibhengezo.
Impahla yokungenisa nokuthumela ngaphandle iya kuba phantsi kwenqanaba lerhafu kunye nezinga lokutshintshiselana elisebenzayo ngomhla apho umhlawuli werhafu okanye iarhente yokubamba impahla igqiba isibhengezo;
Ukuba iimpahla ezingenisiweyo zibhengezwe kwangaphambili emva kokuba zivunyiwe yi-customs ngaphambi kokuba zifike, izinga lerhafu elisebenza ngomhla apho izixhobo zokuthutha ezithwala iimpahla zibhengezwe ukuba zingene kweli lizwe liya kusebenza, kwaye izinga lokutshintshiselana elisebenza ngomhla apho isibhengezo sigqityiwe liya kusebenza;
Kwiimpahla ezingeniswayo ezithuthwayo, izinga lerhafu kunye nezinga lokutshintshiselana eliqaliswe ngomhla apho irhafu kwindawo emiselweyo igqiba isibhengezo kuya kusebenza. Ukuba iimpahla zibhengezwe kwangaphambili ngemvume yerhafu ngaphambi kokungena kweli lizwe, izinga lerhafu eliqaliswe ngomhla apho izixhobo zokuthutha ezithwala iimpahla zithi zingene kweli lizwe kwaye izinga lokutshintshiselana eliqaliswe ngomhla apho isibhengezo sigqityiwe kuya kusebenza; ukuba iimpahla zibhengezwe kwangaphambili emva kokungena kweli lizwe kodwa ngaphambi kokufika kwindawo emiselweyo, izinga lerhafu eliqaliswe ngomhla apho izixhobo zokuthutha ezithwala iimpahla zifika kwindawo emiselweyo kwaye izinga lokutshintshiselana eliqaliswe ngomhla apho isibhengezo sigqityiwe kuya kusebenza.
Kongezwe ifomula entsha yokubala inani lerhafu yerhafu ngexabiso lerhafu edibeneyo, kwaye kongezwe ifomula yokubala irhafu eyongeziweyo kunye nerhafu yokusebenzisa kwinqanaba lokungenisa impahla.
Iirhafu ziya kubalwa ngokwe-ad valorem, ethile okanye edibeneyo ngokuhambelana nemimiselo yoMthetho weRhafu. Irhafu eqokelelwa yirhafu kwinqanaba lokungenisa impahla iya kubalwa ngokuhambelana neentlobo zerhafu ezifanelekileyo, izinto zerhafu, amaxabiso erhafu kunye neefomula zokubala ezichazwe kwimithetho efanelekileyo kunye nemigaqo yolawulo. Ngaphandle kokuba kubonelelwe ngenye indlela, isixa serhafu serhafu kunye neerhafu eziqokelelwe yirhafu kwinqanaba lokungenisa impahla ziya kubalwa ngokuhambelana nefomyula yokubala elandelayo:
Isixa-mali esirhafiswayo serhafu ehlawuliswayo ngokusekelwe kwi-ad valorem = ixabiso elirhafiswayo × izinga lerhafu;
Isixa serhafu ehlawulwayo kwirhafu ehlawuliswayo ngokwexabiso = ubungakanani beempahla × izinga lerhafu elimiselweyo;
Isixa-mali esirhafiswayo serhafu edibeneyo = ixabiso elirhafiswayo × izinga lerhafu + ubungakanani beempahla × izinga lerhafu;
Isixa serhafu yokusetyenziswa kwempahla engeniswayo ehlawulwa ngokusekelwe kwixabiso = [(ixabiso elirhafiswayo + isixa serhafu)/(irhafu yokusetyenziswa e-1 ireyithingi elinganayo)] × ireyithingi elinganayo yerhafu yokusetyenziswa;
Isixa serhafu yokusetyenziswa kwempahla yokungenisa ehlawulwayo ngokwexabiso = ubungakanani beempahla × izinga lerhafu yokusetyenziswa elimiselweyo;
Isixa-mali esirhafiswayo serhafu yokusetyenziswa kwempahla edityanisiweyo = [(ixabiso elirhafiswayo + isixa-mali serhafu + ubungakanani beempahla × izinga lerhafu yokusetyenziswa elimiselweyo) / (1 - izinga lerhafu yokusetyenziswa elilinganiselweyo)] × izinga lerhafu yokusetyenziswa elilinganiselweyo + ubungakanani beempahla × izinga lerhafu yokusetyenziswa elimiselweyo;
I-VAT ehlawulwayo kwinqanaba lokungenisa impahla = (ixabiso elirhafiswayo + irhafu + irhafu yokusebenzisa kwinqanaba lokungenisa impahla) × izinga le-VAT.
Ukongeza iimeko ezintsha zokubuyiselwa kwerhafu kunye nesiqinisekiso serhafu
Ezi meko zilandelayo zongezwa kwiimeko ezifanelekileyo zokubuyiselwa kwerhafu:
Iimpahla ezingenisiweyo ezihlawulelwe irhafu yazo ziya kuthunyelwa kwakhona zikwimeko yazo yokuqala kungekapheli unyaka omnye ngenxa yomgangatho okanye izizathu ezichaziweyo okanye i-force majeure;
Impahla ezithunyelwa ngaphandle ezihlawulelwe irhafu yokuthumela ngaphandle zibuyiselwa kwilizwe zikwimeko yazo yokuqala kungekapheli unyaka ngenxa yomgangatho okanye izizathu ezichaziweyo okanye i-force majeure, kwaye irhafu efanelekileyo yasekhaya ebuyiselweyo ngenxa yokuthumela ngaphandle ihlawulwe kwakhona;
Impahla ezithunyelwa ngaphandle ezihlawulelwe irhafu yokuthumela ngaphandle kodwa ezingathunyelwanga kwamanye amazwe ngesizathu esithile zibhengezwa ukuze zigqitywe ngokwerhafu yerhafu.
Ezi meko zilandelayo zongezwa kwiimeko ezifanelekileyo zesiqinisekiso serhafu:
Iimpahla ziye zathathelwa amanyathelo okwethutyana okulwa nokulahla inkunkuma okanye amanyathelo okwethutyana okuchasana nazo;
Ukusetyenziswa kweerhafu zokuziphindezela, amanyathelo erhafu yokubuyiselana, njl. akukamiselwa okwangoku;
Ukuphatha ishishini lerhafu elihlanganisiweyo.
Umthombo: Ulawulo Jikelele lweMithetho yaseTshayina