Ngomhla wamashumi amabini anesithoba juni, China ke Wesizwe Abantu ke Congress (NPC) ipapashwe idrafti yomthetho kamasipala kwezilungiso Oyedwa Nomthetho Werhafu Yengeniso (IIT)Iinkcukacha koyilo lomthetho-Sihlomelo baba ngameva EY ke ulwimi ekhutshwe ngojulayi. Kwi amashumi omnye kweyethupha wama, i-NPC ophunyezwe koyilo lomthetho-Sihlomelo ukuze Abantu ke Republic of China (PAPER) IIT Umthetho, kunye izilungiso kuwo eba ngobuchule ukusuka kwesinye kujanyuwari ngo. Omtsha IIT Umthetho introduces i-zifayili"resident"kwaye"non-resident". Phantsi Umthetho omtsha, abantu abakhoyo domiciled kwi-mainland China, okanye i-non-domiciled kwaye kuba wayehlala kuyo mainland China kuba imihla okanye ngaphezulu kwisithuba kwikhalenda unyaka, ezicingelwa njengoko China irhafu abahlali kwaye ingaba ngokulawulwa IIT kwi zabo kwihlabathi liphela ingeniso. Ngoku IIT Umthetho uthatha nokuba ngaba i-non-domiciled umntu (idla ekubhekiswe kuye njengoko"foreigners kwaye Hong Kong, Jordan kwaye Sasetaiwan abahlali") sele wayehlala kuyo mainland China kuba omnye unyaka ukuze ufumanise umntu ke residency isimo. Omtsha indlela yokukhetha satisfying i-physical ubuso uvavanyo ka- imihla kwi kwikhalenda unyaka ngu ngaphezulu stringent kunokuba ngoku umthetho. Olu tshintsho kulindeleke ukuba significantly nefuthe foreigners kwaye Hong Kong, Jordan kwaye Sasetaiwan abahlali ngokomthetho zabo irhafu indawo emisebenzi amalungiselelo kwi-mainland-China. Ezi abantu kuba nkxalabo nokuba baya phinda-phinda China irhafu filing izibophelelo kwi zabo kwihlabathi liphela ukuba ingeniso yabo yesitalato ubuso kwi-mainland China reaches okanye exceeds imihla kwi unyaka wekhalenda. Kubalulekile ukuqaphela ukuba ngoku China irhafu ukumiselwa imigaqo ubani"Isihlanu -unyaka umthetho"kuba foreigners kwaye Hong Kong, Jordan kwaye Sasetaiwan abahlali. g. inzala derived ukusuka overseas karhulumente kwaye ingeniso evela transferring overseas property) zibe exempt kwi-China taxation ukuba umntu ahlala khona kwi-mainland China kuba akukho ngaphezu ezintlanu consecutive epheleleyo iminyaka enjalo ngaphandle kokuba ingeniso ufumana imali yi-Isitshayina iinkampani okanye organizations. Ukuba omtsha IIT Ukumiselwa Umthetho ukuba kukhutshwa? maintains"Isihlanu -unyaka umthetho"kuba foreigners kwaye Hong Kong, Jordan kwaye Sasetaiwan abahlali abo ezicingelwa njengoko China irhafu abahlali kodwa asingawo China irhafu abahlali kuba ngaphezu ezintlanu epheleleyo consecutive eminyaka, babe ngxi kuba exempt ukusuka irhafu kwi-China kwi zabo non-China sourced ingeniso. Nangona kunjalo, le nto kanti ukuba abe zacaciswa yi-entsha ukumiselwa umthetho. Nangona, xa kuthelekiswa ezikhoyo isihlanu -unyaka umthetho, kuya kuba kokukhona kunzima kuba non-Isitshayina wesizwe ukuba uhlale kuba ngaphantsi imihla kwi-mainland China ngexesha elinye ezintlanu ikhalenda iminyaka kunokuba ukuba uhlale kuyo mainland China kuba ngaphantsi epheleleyo nyaka uphantsi ezikhoyo umthetho (oko kukuthi hlala ngaphandle mainland China kuba ngaphezu kwiintsuku ezingamashumi amathathu ugcinwe uhambo okanye ngaphezulu kwama- cumulative iintsuku xa omnye ezintlanu ikhalenda iminyaka). Omtsha IIT Umthetho consolidates ezine iintlobo basebenza ingeniso kuquka aqhuba kwaye umvuzo, yomvuzo kuba personal iinkonzo, lombhali yomvuzo kwaye royalty, kwi omnye udidi (emva koku ekubhekiswe kuye njengoko"consolidated ingeniso"). Yomvuzo kuba personal iinkonzo kwaye royalty kusenokuba deducted yi-amabini ukubala taxable ingeniso. Ingakumbi, lombhali yomvuzo kusenokuba deducted yi-amane-isine safika ngexesha taxable ingeniso. Ngaxeshanye, ingeniso derived ukusuka umntu-mveliso, commercial imveliso zokusebenza imisebenzi, ingeniso derived kwi iqumrhu okanye leasing imisebenzi ngo na yeshishini okanye iziko ingaba consolidated ukuba ingeniso derived ukusuka ishishini imisebenzi. Ukuhlawula irhafu umyinge uluhlu lophinda-phindo kuba consolidated ingeniso ingeniso kwaye derived ukusuka ishishini imisebenzi bahlala efanayo njengoko abo ekhankanywe zethu irhafu ulwimi ka julayi. Ukuseka irhafu somthetho sokukhululwa kuba consolidated ingeniso ndlela, yandisa irhafu somthetho sokukhululwa umda isixa-mali kwaye angenise ethile eyongezelelweyo irhafu deductions I-ekhaya, esezantsi nemigaqo-nkqubo uza ilawulwe ngumthetho Urhulumente Ibhunga kwaye ezenziwe sesi sibini kunye NPC Emi Ikomiti ye-mbali. Iinkcukacha phantsi"Proposal ukuba revise ezithile irhafu filing deadlines","Proposal ukudibanisa ezithile clauses ye-antayi-irhafu avoidance"kwaye"Ukwanda ngentsebenziswano phakathi amaqela afanelekileyo"bahlala efanayo njengoko abo ekhankanywe zethu irhafu ulwimi ka julayi. Ngobuchule umhla omtsha IIT Umthetho ngomnye kujanyuwari ngo. Ukusuka kwesinye oktobha ukuba amashumi omnye disemba, imivuzo kwaye umvuzo ingeniso kusenokuba deducted yi-ngenyanga somthetho sokukhululwa isixa-mali RMB, ihamba kunye nezinye ethile deductions kwaye imali evunyelweyo deductions ngumthetho. Zombini abaqeshi nabaqeshwa bamele ukulungiselela mngeni kwaziswa yi-entsha IIT Umthetho kwaye ahlawule vala ingqalelo ukuba upcoming entsha Ukumiselwa Umthetho kwaye revisions kwezinye izinto imigaqo. EY uza kuqhubeka ukubonelela uhlaziyo kwi-ngenxa kunjalo Ukuba zifuna na uncedo ngokunxulumene oku, nceda uqhagamshelane yengingqi yakho EY advisor okanye omnye nabo ngezantsi.
