I-Customs of China imemezele “Izinyathelo Zokuphatha Zokuqoqwa Kwentela Ezimpahleni Zokungenisa Nokuthumela Zamasiko Zamasiko ZaseRiphabhulikhi Yabantu YaseShayina” (i-oda No. 272 le-General Administration of Customs) ngo-Okthoba 28, ezoqala ukusebenza ngoDisemba 1, 2024.Okuqukethwe okufanelekile kufaka phakathi:
Imithetho emisha mayelana nokuhweba nge-inthanethi okuwela imingcele, ukuvikelwa kobumfihlo bolwazi lomuntu siqu, ukwaziswa kwedatha, njll.
Umthumeli wezimpahla ezingenisiwe ungumkhokhi wentela yentela yokungenisa kanye nezintela eziqoqwa yintela yentela esigabeni sokungenisa, kanti umthumeli wezimpahla ezithunyelwa kwamanye amazwe ungumkhokhi wentela yentela yokuthumela kwamanye amazwe. Abaqhubi beplatifomu ye-e-commerce, izinkampani zezokuthutha kanye nezinkampani zokumemezela amasiko ezibandakanyeka ekuthengisweni kwe-e-commerce kwamanye amazwe, kanye namayunithi kanye nabantu abaphoqelekile ukubamba, ukuqoqa nokukhokha amasheya kanye nezintela eziqoqwa yintela yentela esigabeni sokungenisa njengoba kuchazwe yimithetho kanye nemithethonqubo yokuphatha, bangama-ejenti okubamba amasheya kanye nezintela eziqoqwa yintela yentela esigabeni sokungenisa;
I-Customs kanye nabasebenzi bayo, ngokuhambisana nomthetho, kufanele bagcine izimfihlo zezentengiselwano, ubumfihlo bomuntu siqu kanye nolwazi lomuntu siqu lwabakhokhi bentela kanye nama-ejenti okubamba abalwaziyo ngesikhathi benza imisebenzi yabo futhi akufanele bakudalule noma bakunikeze abanye ngokungemthetho.
Izinga lentela elinqunyiwe kanye nezinga lokushintshanisa kumele kubalwe ngokusekelwe osukwini lokuqedwa kwesimemezelo.
Ukungenisa nokuthumela izimpahla kwamanye amazwe kuzoncika esilinganisweni sentela kanye nesilinganiso sokushintshana esizosebenza ngosuku lapho umkhokhi wentela noma i-ejenti yokubamba impahla eqeda khona isimemezelo;
Uma izimpahla ezingenisiwe zimenyezelwa kusengaphambili ngemva kokuvunyelwa yi-custom ngaphambi kokufika, izinga lentela elisebenza ngosuku lapho izinto zokuhamba ezithwala izimpahla zimenyezelwa ukuthi zingene ezweni lizosebenza, futhi izinga lokushintshana elisebenza ngosuku lapho isimemezelo siqediwe lizosebenza;
Ezimpahleni ezingenisiwe ezithuthwayo, izinga lentela kanye nezinga lokushintshanisa elisetshenziswa ngosuku lapho amasiko endaweni eqokiwe eqeda khona isimemezelo kuzosebenza. Uma izimpahla zimenyezelwa kusengaphambili ngemvume yamasiko ngaphambi kokungena ezweni, izinga lentela elisetshenziswa ngosuku lapho izinto zokuhamba ezithwala izimpahla zimemezela ukungena ezweni kanye nezinga lokushintshanisa elisetshenziswa ngosuku lapho isimemezelo siqediwe khona kuzosebenza; uma izimpahla zimenyezelwa kusengaphambili ngemva kokungena ezweni kodwa ngaphambi kokufika endaweni eqokiwe, izinga lentela elisetshenziswa ngosuku lapho izinto zokuhamba ezithwala izimpahla zifika khona endaweni eqokiwe kanye nezinga lokushintshanisa elisetshenziswa ngosuku lapho isimemezelo siqediwe khona kuzosebenza.
Kwengezwe ifomula entsha yokubala inani lentela yentela ngesilinganiso sentela esihlanganisiwe, futhi kwengezwe ifomula yokubala intela yentengo eyengeziwe kanye nentela yokusetshenziswa esigabeni sokungenisa impahla.
Intela kumele ibalwe nge-ad valorem, ethile noma ehlanganisiwe ngokuhambisana nezinhlinzeko zoMthetho Wentela. Intela eqoqwe yi-custom esiteji sokungenisa impahla kumele ibalwe ngokuhambisana nezinhlobo zentela ezisebenzayo, izinto zentela, amazinga entela kanye namafomula okubala achazwe emithethweni efanele kanye nemithethonqubo yokuphatha. Ngaphandle kokuthi kunikezwe ngenye indlela, inani lentela elikhokhiswa intela kanye nezintela eziqoqwe yi-custom esiteji sokungenisa impahla kumele libalwe ngokuhambisana nefomula yokubala elandelayo:
Inani elikhokhiswa intela lentela elikhokhiswa ngokusekelwe ku-ad valorem = intengo ekhokhiswa intela × izinga lentela;
Inani lentela ekhokhwayo yentela ekhokhiswa ngesisekelo sevolumu = inani lezimpahla × izinga lentela elihleliwe;
Inani elikhokhiswa intela le-compound tariff = intengo ekhokhiswa intela × izinga le-tariff + inani lezimpahla × izinga le-tariff;
Inani lentela yokusetshenziswa kwempahla engenayo ekhokhwayo ngokusekelwe enanini = [(intengo ekhokhiswa intela + inani lentela)/(isilinganiso sentela yokusetshenziswa esingu-1)] × isilinganiso sentela yokusetshenziswa esilinganiselwe;
Inani lentela yokusetshenziswa kokungenisa ekhokhwayo ngokwevolumu = inani lezimpahla × izinga lentela yokusetshenziswa eliqinile;
Inani elikhokhiswa intela lentela yokungenisa ehlanganisiwe = [(intengo ekhokhiswa intela + inani lentela + inani lezimpahla × izinga lentela yokusetshenziswa eligxilile) / (1 - izinga lentela yokusetshenziswa elilinganiselwe)] × izinga lentela yokusetshenziswa elilinganiselwe + inani lezimpahla × izinga lentela yokusetshenziswa eligxilile;
I-VAT ekhokhwa esigabeni sokungenisa = (intengo ekhokhiswa intela + intela yokusetshenziswa esigabeni sokungenisa) × izinga le-VAT.
Ukungeza izimo ezintsha zokubuyiselwa kwentela kanye nesiqinisekiso sentela
Izimo ezilandelayo zengezwe ezimweni ezifanele zokubuyiselwa kwentela:
Izimpahla ezingenisiwe ezikhokhiwe intela yazo zizothunyelwa kabusha zisesimweni sazo sokuqala zingakapheli unyaka owodwa ngenxa yekhwalithi noma izizathu ezibekiwe noma i-force majeure;
Izimpahla zokuthumela kwamanye amazwe ezikhokhiwe intela yokuthumela kwamanye amazwe ziphinde zingeniswe ezweni zisesimweni sazo sokuqala zingakapheli unyaka owodwa ngenxa yekhwalithi noma izizathu ezibekiwe noma i-force majeure, futhi intela yasekhaya efanele ebuyisiwe ngenxa yokuthumela kwamanye amazwe ikhokhwe kabusha;
Izimpahla zokuthumela kwamanye amazwe ezikhokhiwe intela yokuthumela kwamanye amazwe kodwa ezingathunyelwanga kwamanye amazwe ngesizathu esithile zimenyezelwe ukuthi zivunyelwe ukukhishwa kwentela.
Izimo ezilandelayo zenezelwa ezimweni ezifanele zesiqinisekiso sentela:
Izimpahla ziye zabhekana nezinyathelo zesikhashana zokulwa nokulahla izimpahla noma izinyathelo zesikhashana zokuphikisana;
Ukusetshenziswa kwezimali zokuziphindiselela, izindlela zokulinganisa izindleko zokubuyisana, njll. akukakanqunywa;
Ukuphatha ibhizinisi lentela elihlanganisiwe.
Umthombo: Ukuphathwa Okujwayelekile Kwezentela zaseShayina