I te hauwhā tuatahi, i nui atu ngā kaweake a Haina i ngā tumanakohanga, ā, he maha ngā pakihi i kite i te tere o te tipu o ā rātou mahi kaweake. Nō nā tata nei, he maha ngā kiritaki hanga kua pātai mō ngā whakahokinga taake kaweake, me te hiahia kia mārama ki te pūnaha kia taea ai e rātou te utu i ā rātou whakatau utu me te maia.
1. He aha ngā mea e hipokina ana e te whakahokinga moni?
Ehara te whakahokinga moni mō te utu hoko o ō taonga. Engari mō te VAT i utua e koe mō ngā rauemi mata, ngā ratonga me ngā utu hanga.
2. E toru ngā tau matua hei whakatau i te nui o tō moni whakahoki
| ① Te Taupoki Whakahoki Moni Mōrahi | Uara Kaweake (FOB) × Reiti Whakahoki Moni |
| ② Te Moni Whakahoki Mōrahi mō te Wā | Taake Whakauru − Taake Putanga ā-Rohe − Wāhanga Kāore e Whiwhi Whiwhinga |
| ③ Te Whakahokinga Moni Tuturu | Teiti akeo ngā tau e rua i runga ake nei |
3. He tauira taahiraa-i-te-taahiraa: Mai i te utu ki te taake whakauru ki te whakahokinga moni
Ngā Whakaaro:
- Utu hua: RMB 80/wāhanga (Rauemi 60 + Mahi 10 + Whakapaunga hanga 10)
- Te rahinga kaweake: 10,000 waeine
- Utu FOB: RMB 120/wāhanga
- Reiti GST e tika ana: 13%, Reiti whakahoki moni: 10%
- Kāore he hoko ā-whare, kāore he rauemi kore takoha
- Ka tautokona ngā utu katoa e ngā nama VAT i te 13%
1) Tātaihia te tapeke o te GST whakauru mō te wā (i ahu mai i ngā utu)
- Tāurunga GST mō ngā rauemi: RMB 60 × 10,000 × 13% = RMB 78,000
- Tāurunga GST mō ngā ratonga/whakanao: RMB 10 × 10,000 × 13% = RMB 13,000
- Kāore he GST whakauru mō te mahi
- Tapeke GST whakauru mō te wā: RMB 91,000(e tautokona ana e ngā nama GST whai mana katoa)
2) Tātaihia te "wāhanga kāore e taea te whiwhinga" (tāpirihia ki te utu)
- Te rerekētanga i waenga i te reiti e tika ana me te reiti whakahoki moni: 13% − 10% = 3%
- Uara FOB katoa: RMB 120 × 10,000 = RMB 1,200,000 (te pūtake mō te herenga whakahoki moni)
- Wāhanga kāore e taea te whiwhinga = RMB 1,200,000 × 3% = RMB 36,000(ka whakawhitia tēnei moni mai i te taake whakauru, ka tāpirihia ki te utu)
3) Tātaihia te whiwhinga tāuru tāpui mō te wā
- Kāore he hoko ā-rohe, nō reira ko te putanga VAT = 0
- Whiwhinga tāpua = RMB 91,000 − 36,000 = RMB 55,000
4) Tātaihia te taupoki whakahoki moni mōrahi
- Te nui o te Whakakorenga, te Whiwhinga, me te Whakahokinga Moni (ECR) = RMB 1,200,000 × 10% =RMB 120,000
5) Tātaihia te moni whakahoki tuturu mō te wā
- Te moni whakahoki = MIN(RMB 120,000, RMB 55,000) =RMB55,000
4. Ngā mea matua e rua mā ngā rangatira pakihi
- Ina whakahuahia ngā utu, kaua e titiro noa ki te "reiti whakahoki moni o te 10%". Me kite koe i te nui o te taake whakauru kua whakaurua ki roto i ō whakapaunga.
- Te moni whakahoki ≠ Uara kaweake × Reiti whakahoki.I te nuinga o te wā, ka herea te whakahokinga moni e tō hanganga utu tuturu.
5. He whakatūpato tere mō ngā tohunga pūtea hou
6. He ture māmā noa iho (te whakatau tata i runga i te utu)
I roto i te mahi, ki te mea he pumau tonu tō tawhē moni me te reiti whakahoki moni, ka taea e koe te whakatau tata i te whakahokinga moni i runga i te utu:
Mā te whakamahi i te tauira i runga ake nei:
7. A, mehemea he ōrite te reiti whakahoki moni ki te reiti VAT e tika ana?
Whakaarohia te tauira kotahi, engari me te reiti whakahoki moni o te 13% (kaua ko te 10%), me te pupuri i ngā tikanga katoa kāore e rerekē.
- Te mōrahi o te moni whakahoki (i runga i te FOB): RMB 120,000 tonu
- Whiwhinga tāuru tāpui mō te wā: RMB 91,000 (kāore he moni e hiahiatia kia whakawhitia atu)
8. He take motuhake: Ina nui ake te nama i te rohe whakahoki moni
I te nuinga o te wā, kāore e taea e te moni whakahoki te neke atu i te here i tatauhia mai i te uara kaweake FOB.
Heoi anō, tera pea tētahi āhuatanga e nui ake ai te nama tāuru tāpiri i te herenga whakahoki moni. I taua wā, ko te tikanga o te ture "iti ake o ngā mea e rua" ko tō whakahokinga moni tuturu ka herea ki te herenga.
Mena kua whai koe i te arorau, tera pea ka taea e koe te whakaaro āhea tēnei ka puta. Waiho mai ō whakaaro ki te wāhanga kōrero.
Wā tuku: Pipiri-05-2026