Kuba ROs, yonyaka kuphunyezwe iinkqubo ingaba simpler
Ukuze kuphunyezwe epheleleyo kuphunyezwe, iinqwelo invested ezingama (FIEs) kwi-China kufuneka balandele elikhankanyiweyo-zincwadi kwaye irhafu kuphunyezwe iinkqubo esekwe urhulumenteKweli nqaku, siza kunikezela inyathelo lesi-ngo-inyathelo lesi-isikhokelo ukwenza umsebenzi iingxelo zophicotho-zincwadi kwi-China, kuquka: jikelele iimfuno, mathiriyali ukuba ukulungele, izikhumbuzo kwi-jonga neeyantlukwano, iincam ukusuka experienced accountants kwaye abaphicothi-zincwadi. Kuba ngokupheleleyo langaphandle owned ezingama - (WFOEs), edibeneyo kakhulu kwamaxabiso izivumelwano zokwakha uluhlu (JVs), kwaye kumazwe angaphandle invested abarhwebayo ezingama - (FICEs), zokwandisa yonyaka kuphunyezwe kusenokuba elide kwaye enobunzima nkqubo. Umsebenzi ngokukodwa ibandakanya ngokulima i-ingxelo yophicotho-zincwadi, corporate werhafu yengeniso (CIT) uxolelwaniso ingxelo, ukunika ingxelo afanelekileyo karhulumente bureaus. Ezi nemigaqo-nkqubo asingabo kuphela kufunwa ngumthetho kodwa bamele kanjalo elungileyo ithuba kuqhuba inkqubo yangaphakathi-mali impilo khangela. Iinkampani kufuneka noba qhagamshela i-service provider okanye urhulumente weengingqi ukuze epheleleyo ukuthotyelwa kwemithetho. Yonyaka-zincwadi ingxelo iqulathe ukulingana yemigca, i-income statement, imali iitshati ingxelo.
Ukuqinisekisa ukuba iinqwelo-invested iinkampani kuhlangana Isitshayina-mali kwaye iyabala imigangatho, ingxelo yophicotho-zincwadi kufuneka kwenziwa nge-wangaphandle iphepha-mvume iyabala firms waza watyikitywa a Eziqinisekisiweyo-Wonke Accountant (CPA) ebhalisiweyo kwi-China ukuze kuphunyezwe iinjongo.
Umzekelo, i-shanghai, iinkampani kufuneka iquke taxable ingeniso uhlenga-hlengiso ikhasi kwi-yophicotho-zincwadi, nto ayiyo kuyimfuneko eyongeziweyo kwi-Hangzhou, Beirut, okanye Shenzhen. Ikomiti yophicotho-zincwadi umgaqo-nkqubo kuthatha malunga zimbini zidlulileyo, kwaye yophicotho-zincwadi kufuneka izaliswa phambi end ka-aprili ukuhlangabezana Babe amashumi enye irhafu uxolelwaniso deadline.
Kwi-China, CIT ufumana imali qho ngenyanga okanye ngekota ngokungqinelana nomgaqo-amanani ziboniswa iyabala zetestamente inkampani - iinkampani ezifunekayo.
CIT ubuyisela ngaphakathi elinesihlanu imihla ukususela ekupheleni kwenyanga okanye kwikota. Nangona kunjalo, ngenxa discrepancies phakathi China ke iyabala imigangatho kwaye irhafu imithetho, ukuthelekisa CIT taxable ingeniso iqhele ezahlukileyo ukususela iyonke profits ziboniswa iyabala iincwadi.
Njengoko enjalo, Imeko Yolawulo Taxation (SAT) ifuna iinkampani ukuba ungenise ingxelo Yonyaka CIT Uxolelwaniso Ingxelo zingaphelanga iinyanga ezintlanu ukusuka kunyaka odlulileyo ke konyaka ukuqinisekisa ukuba zonke izinto iimfanelo iphunyeziwe, kwaye nokuba inkampani kufuneka ahlawule supplementary irhafu okanye isicelo sesibonelelo irhafu reimbursement.
Wonke unyaka jikelele Kweyokwindla, ngokuxhomekeke kwindawo, wobulali irhafu bureau uza kukhupha yonyaka nesikhokelo CIT uxolelwaniso. Ngokubanzi, Yonyaka CIT Uxolelwaniso Ingxelo kufuneka ziquka uhlenga-hlengiso amakhasi ukuba bridge i-discrepancies phakathi irhafu imithetho iyabala imigangatho.
FIEs ukuba ukuziphatha rhoqo eyenziweyo kunye amaqumrhu kufuneka kuqulunqa ingxelo Yonyaka Affiliated Intengiselwano Ingxelo kwi-dlulisa pricing imiba njengoko a supplementary uxwebhu Yonyaka CIT Uxolelwaniso Ingxelo.
Ngaphezu koko, FIEs kwi-imimandla ethile kufuneka bathethe a Eziqinisekisiweyo Irhafu Iarhente ifemi kwi-China ukulungiselela enye ezahlukeneyo CIT yophicotho-zincwadi. Kwi-Beirut, le yokuba zilawulwe usebenza firms ukuba ahlangane zilandelayo iimeko: deadline kuba kokufaka i-CIT Uxolelwaniso Ingxelo irhafu bureau ngu-Meyi amashumi omnye ngonyaka ngamnye, kodwa uphando lwe rhafu kuphunyezwe ayikwazi yokugqibela ekupheleni konyaka, iinkampani kufuneka zilungiswe ukubonelela ukuxhasa amaxwebhu phezu imfuneko ukususela irhafu bureau. Ngokunxulumene"Interim Imigaqo kuba ukwazisa uwonke-wonke ka-Corporate Ulwazi", kunyaka ngamnye ukususela ngojanuwari omnye ngojuni, zonke FIEs kufuneka ufake i-ingxelo yonyaka ye-edlulileyo yezemali phezu kwendawo unyaka afanelekileyo Yolawulo Ishishini kwaye Commerce (AIC). Ngaphandle lokwenza ingxelo yonyaka kwi-AIC, FIEs kwi-China ezifunekayo ukuze yenze imisebenzi ingxelo yonyaka combinative lokwenza ingxelo ukuba Kubulungiseleli of Commerce (MOFCOM), Kubulungiseleli Wezemali (MOF), i-SAT, Imeko Yolawulo Langaphandle Exchange (EKHUSELEKILEYO), kunye Nesiphumo Bureau of ingqokelela yamanani (NBS). Phantsi le nkqubo, lonke ulwazi unako singeniswe kwi-intanethi, ngokusebenzisa ingxelo yonyaka combinative lokwenza ingxelo yokusebenza. Ngokungafaniyo wangaphambili le ngxelo yonyaka inkqubo, ukunika ingxelo yonyaka compels afanelekileyo karhulumente bureaus ukuthatha kwi-indima supervisors, kunokuba lwabagwebi. Baya ayisasebenzi banelungelo disapprove iingxelo ukuba ingaba ayingenisileyo, nkqu ukuba baye bacinga ukuba iingxelo ingaba unqualified - banako kuphela phakamisa ukuba FIEs ukwenza kancinane. Kwi, elidlulileyo langaphandle exchange uxolelwaniso waba ngaphezulu zidibene kwi-annual combinative lokwenza ingxelo yokusebenza. FIEs ayisasebenzi kufuneka yenze imisebenzi eyahlukileyo langaphandle exchange uxolelwaniso ubhaliso. Njengoko i-enye, ukunika unako ufake langaphandle exchange ulwazi oluyimfuneko kunye nolunye ulwazi ngokusebenzisa yonyaka combinative lokwenza ingxelo yokusebenza. Kunye lo umthetho omtsha uqalise ukusebenza, yonyaka kuphunyezwe iimfuno kuba FIEs zisuke kokukhona manageable. I-deadline kuba oku combinative ingxelo ngu-phantsi iminyaka eyahlukileyo. Kwaye kwi, umbiko waba ukususela ngoaprili omnye juni. Ukusuka kwi, ezingama-ngokulawulwa masiko ulawulo ingaba ayisasebenzi kufuneka afake ingxelo yonyaka masiko ingxelo nge eyahlukileyo masiko imigangatho. Endaweni yoko, banako ufake afanelekileyo masiko ulwazi ngokusebenzisa corporate credit kwaye ulwazi ukwazisa uwonke-wonke indlela ngexesha lokwenza ingxelo yonyaka kwi-AIC. Ezingama-ngokulawulwa masiko yolawulo jonga ezingama ukuba ezibhaliswe masiko, eziquka isibhengezo ezingama, ukuqhubela ezingama, kwaye ezingama-enjoying irhafu reduction kuba ukungenisa matshini. Njengoko yokuqala kunyaka ka-komhlaba, kwi, ezingama-ngokulawulwa masiko yolawulo ayikwazi zalisa afanelekileyo masiko ulwazi ukusuka Babe amashumi omnye kweyethupha wama. Kunikwa ingxelo yawo ixesha ixesha ngu efanayo nje kuba ezinye ezingama, okanye januwari omnye juni. Zonke iinqwelo-exchange eyenziweyo kwi-kwaye ngaphandle China ingaba strictly controlled yi-EKHUSELEKILEYO, bureau phantsi central bank of China (Abantu ke Bank of China). Ngaphambili, ngokunxulumene"Isaziso ngomhla Ngakumbi Simplifying kwaye Ekuphuculeni Iinqwelo-Exchange Ulawulo imigaqo-Nkqubo ye-Ngqo-Mali"(Hui Fa No.), esebenzayo ukususela ngojuni, afanelekileyo kwimakethi abadlali baba kufuneka enze i -"Ezikhoyo Ilungelo Ubhaliso"phambi septemba amathathu kunyaka ngamnye. Ukusika red tape, iqala ukususela kulo nyaka, FIEs ingaba ayisasebenzi kufuneka yenze imisebenzi eyahlukileyo yonyaka langaphandle exchange uxolelwaniso. Njengoko i-enye, banako ufake langaphandle exchange ulwazi oluyimfuneko, ngokusebenzisa ingxelo yonyaka combinative lokwenza ingxelo yokusebenza. Kwi, deadline waba juni Ukungaphumeleli ukuthobela ubhaliso iimfuno iziphumo kwi-iinqwelo-exchange bureaus ethabatha ulawulo phezu amaqela kwi-eyinkunzi iinkcukacha ze-akhawunti indlela. Ngaphezulu, iibhanki ayisayi ukuzithwala ngaphandle langaphandle exchange ishishini phantsi imali kwi-akhawunti ye-offending iinkampani. Ngexesha ROs ingaba exempt ukusuka yonyaka combinative lokwenza ingxelo, baya? kufuneka kuqulunqa ingxelo yophicotho-zincwadi, irhafu uxolelwaniso ingxelo, kwaye ke ingxelo AIC. Efanayo yonyaka-zincwadi kuba JVs, WFOEs, kwaye FICEs, ingxelo yophicotho-zincwadi kuba Ros kufuneka kanjalo nokuzilungiselela yi-wangaphandle iphepha-mvume iyabala firms waza watyikitywa i-CPA ebhalisiweyo kwi-China.
Xa esenza yonyaka-zincwadi imisebenzi, abaphicothi-zincwadi kufuneka ahlawule eyodwa efuna ingqalelo ezi zinto zilandelayo imibandela.
Phantsi iindleko-dibanisa indlela, taxable ingeniso, oko kukuthi, deemed ingeniso, ibalwa isiseko inkcitho: Deemed Ingeniso RO ke Inkcitho (- Deemed Inzuzo Umyinge*) uxanduva irhafu filing kwi-China ngu kunye taxpayer. Ukuhlawula irhafu bureau akusebenzi ukuthumela ngaphandle irhafu ubuyisela taxpayer sele ukuya kuqokelela kwaye ifayile irhafu iifomu ngokunxulumene afanelekileyo imigaqo. Ukuhlawula irhafu igunya ngaphezu koko baye kufuna ukuba iyabala iimbali kwaye ledgers kubekwa phezulu kwaye wayigcina kakuhle kwaye ukuba iinkcukacha iyabala indlela kuba ezenziwe sesi sibini. ROs idla kuya kufuneka ukuba afake ingxelo Yonyaka Taxation Consolidation Ingxelo irhafu bureau yi end ka-Meyi kunyaka ngamnye, kodwa jonga intshona babe zikho. Ukuba izitethimenti iirhafu ngenxa ingaba kufunyenwe ukuba abe ezahlukileyo ukususela irhafu imali yi-RO, RO uya kuxoxwe-guquko lomdlalo kunye irhafu bureau. Kuba langaphandle iinkampani ukuba suspect oku babe kwenzeka, kubalulekile wise ukubamba preemptive iingxoxo kunye irhafu abacebisi phambi-zincwadi logqithiso. ROs ezifunekayo ukuze ufake i-ingxelo yonyaka phakathi Kweyokwindla enye kwaye juni amathathu unyaka ngamnye ukunikezela ulwazi kwi isemthethweni isimo kwaye beme ulwazi ye-langaphandle yeshishini, ngokuqhubekayo ishishini imisebenzi RO, kwaye ingxelo yophicotho-zincwadi. China kwenziwe amagqabantshintshi ngu ekhutshwe ngu Dezan Shira Associates. Ifemi oncedisa langaphandle abatyali-mali kulo lonke Asia ukusuka kwi-ofisi mbombo zone zeli hlabathi, kuquka kwi-Dalian, Beirut, i-shanghai, Guangzhou, Shenzhen, kwaye Hong Kong. Abafundi babe bhala i-imeyile kuba ngaphezulu inkxaso kwi ukwenza ushishino kwi-China.
Dezan Shira Associates brochure inikezela ngenkxaso ezinye iinkonzo ezibonelelwe ngu-ifemi.
Ukuqala omtsha unyaka tends ukuba ibe hectic ixesha kuba langaphandle iinkampani kwi-China. Ngeli xesha, ishishini Oku uhlelo lwemfundiso Irhafu, Iyabala, kwaye Zincwadi kwi-China, igqityiwe kuba, inikezela ngenkxaso isixhosa. Hlala ozayo ye-igophe ezivelayo Asia yi-subscribing zethu jonga upapasho. Subscribers thatha ngokupheleleyo ithuba bonke kwiwebhusayithi yethu ethi imisebenzi kwaye bafumane rhoqo uhlaziyo ukusuka zethu wobulali ingcaphephe kwi ukwenza ushishino kwi-e-Asia. Nikela inzuzo nkqu ngcono insights kwi ukwenza ushishino kulo lonke e-India. Subscribing kanjalo ikuvumela ukuba bathabathe ngokupheleleyo ithuba bonke kwiwebhusayithi yethu ethi imisebenzi kuquka customizable iphendla, inkonzo, unqwenela uluhlu kwaye isipho imisebenzi kwaye ukufikelela ngenye indlela enomda umxholo.
