Madipatimenti asanu adapereka chikalata chogwirizana kuti akhazikitse kayendetsedwe ka ntchito zotumiza katundu kunja zomwe zimalipira misonkho yapakhomo.
zomwe zili zenizeni
Pofuna kukhazikitsa bwino zisankho ndi kutumizidwa kwa Komiti Yaikulu ya Chipani ndi Bungwe la Boma, kukonza bwino malo amalonda, ndikulimbikitsa chitukuko chapamwamba cha malonda akunja, chilengezo chotsatirachi chidzaperekedwa chokhudza kayendetsedwe ka ntchito zotumizira kunja kwa katundu wokhomeredwa msonkho (pano chomwe chimatchedwa katundu wokhomeredwa msonkho):
1. Okhometsa msonkho omwe akutumiza katundu wokhometsa msonkho adzalipira msonkho wowonjezera mtengo ndi msonkho wa zinthu zomwe angagwiritse ntchito ngati kuti ndi katundu wogulitsidwa m'dziko motsatira malamulo omwe alipo.
Katundu wokhomeredwa msonkho wotchulidwa mu chilengezochi akunena za katundu wotumizidwa kunja amene akuyenera kulipidwa misonkho yowonjezera mtengo ndi misonkho yogwiritsira ntchito monga momwe zalembedwera mu Nkhani 7 ndi Nkhani 8 ya “Chidziwitso cha Unduna wa Zachuma ndi Boma la Utsogoleri wa Misonkho pa Ndondomeko za Misonkho Yowonjezera Mtengo ndi Misonkho Yogwiritsira Ntchito pa Katundu ndi Ntchito Zotumizidwa Kunja” (Caishui [2012] Nambala 39).
2、 Okhometsa msonkho omwe amachita ntchito yodziyendetsa okha kapena kutumiza katundu wokhometsa msonkho ayenera kulengeza ndikulipira msonkho wowonjezera mtengo ndi msonkho wogwiritsa ntchito motsatira malamulo ogwirizana pa kulipira msonkho wowonjezera mtengo ndi msonkho wogwiritsa ntchito pogulitsa katundu m'nyumba. Kuchuluka kwa mfundo zokhometsa msonkho zoyenera komanso kuwerengera ndalama zokhometsa msonkho ziyenera kukhazikitsidwa motsatira Nkhani 7, Nkhani 8, ndi zina za "Chidziwitso cha Unduna wa Zachuma ndi Boma la Utsogoleri wa Misonkho pa Ndondomeko za Misonkho Yowonjezera Mtengo ndi Msonkho Wogwiritsa Ntchito pa Katundu ndi Ntchito Zotumizidwa Kunja" (Caishui [2012] No. 39).
3. Okhometsa msonkho omwe amatumiza katundu wokhometsa msonkho kunja ayenera kusamalira nkhani zokhudzana ndi misonkho monga kutsimikizira chidziwitso cholembetsa ndi dipatimenti ya misonkho nthawi yoyamba yomwe misonkho yachitika, ndikuchitadi kulengeza msonkho mokhulupirika malinga ndi nthawi yolengeza ndi zomwe zafotokozedwa ndi malamulo ndi malamulo oyang'anira.
Ngati wokhometsa msonkho apereka chilolezo chotumiza katundu wokhometsa msonkho kunja, wokhometsa msonkhoyo ayenera kufunsira kwa akuluakulu amisonkho oyenerera kuti apereke "Satifiketi ya Katundu Wotumizidwa Kunja Wodalirika" mkati mwa nthawi yolengeza msonkho wowonjezera ndi msonkho wa kugwiritsa ntchito kuyambira tsiku lolengeza katundu wotumizidwa kunja mpaka mwezi wotsatira, ndikusamutsa kwa omwe apatsidwa. Gulu loperekedwa lidzapempha kwa akuluakulu amisonkho oyenerera kuti apereke "Satifiketi ya Katundu Wotumizidwa Kunja Wodalirika" ndi satifiketi iyi.
4. Okhometsa msonkho omwe amatumiza kapena kuyika ndalama zotumizira katundu wokhometsa msonkho ayenera kusamalira njira za kasitomu motsatira malamulo, ndikudzaza mafomu olengeza kutumiza katundu m'njira yokhazikika, yokwanira, komanso yolondola.
Asanalengeze kutumiza katundu wokhomeredwa msonkho ku ofesi ya misonkho, okhometsa msonkho ayenera kumaliza chitsimikizo cha chidziwitso cholembetsa ndi dipatimenti ya misonkho kudzera mu ofesi ya misonkho yamagetsi kapena holo yoperekera msonkho. Ngati chitsimikizo cha chidziwitso cholembetsa sichinamalizidwe ndi dipatimenti ya misonkho, kapena ngati ndi cha zochitika zachilendo za msonkho monga kuletsa, zachilendo, kapena kupewa (kutayika kwa kulumikizana), nkhani zokhudzana ndi misonkho ziyenera kuthetsedwa musanachite njira zoyendetsera misonkho.
Mabungwe ogwirizanitsa ndi antchito awo omwe akuchita ntchito zambiri zamalonda akunja monga kutumiza katundu, kulengeza za misonkho, kuwerengera ndalama, misonkho, ndi zina zotero ayenera kuchita bizinesi yoyenera motsatira malamulo ndi malangizo.
5、 Okhometsa msonkho omwe amatumiza katundu wokhometsa msonkho ayenera kufunsira ku dipatimenti yoyang'anira msika kuti achotsedwe kulembetsa, ndipo ayenera kufunsira ku dipatimenti yoyang'anira msika kuti achotsedwe kulembetsa ndi satifiketi yochotsera msonkho. Ngati dipatimenti yoyang'anira msika ndi dipatimenti ya misonkho agawana zambiri zokhudza kuchotsera msonkho, okhometsa msonkho safunika kupereka satifiketi yochotsera msonkho papepala.
6, Okhometsa msonkho, makampani olengeza za misonkho, ogwira ntchito yolengeza za misonkho ndi ena ogwira ntchito ena ogwirizana nawo omwe amatumiza katundu wokhometsa msonkho sayenera kuchita zachinyengo, kusintha, kugula kapena kugulitsa mafomu olengeza za misonkho, kupanga bizinesi yotumiza kunja, kulengeza zabodza mtengo wa katundu, kupereka lipoti lochepa mtengo wa katundu, ndi zina zotero. Ngati pali zochita zosaloledwa monga kupanga, kusintha, kugula kapena kugulitsa mafomu olengeza za misonkho, kupanga bizinesi yotumiza kunja, kupereka lipoti lochepa mtengo wa katundu, kupewa kulipira msonkho, kapena kuthandiza pakukhazikitsa zochita zosaloledwa zomwe zili pamwambapa, madipatimenti oyenerera azisamalira malinga ndi maudindo awo komanso mogwirizana ndi malamulo ndi malamulo oyenera monga Tax Collection and Administration Law of the People's Republic of China ndi Regulations on the Implementation of Customs Administrative Laws of the People's Republic of China; Ngati ndi mlandu, uyenera kuperekedwa ku mabungwe oweruza milandu kuti ukhale ndi mlandu malinga ndi lamulo.
7. Makampani otumiza katundu kunja ayenera kuwerengera ndi kulipira msonkho wa ndalama za kampani motsatira lamulo.
8, Nkhani zina zokhudzana ndi kayendetsedwe ka misonkho zokhudzana ndi kutumiza katundu wokhometsa msonkho zomwe sizinatchulidwe momveka bwino mu chilengezochi zipitilizidwa kutsatiridwa motsatira malamulo omwe alipo.
9, Chilengezochi chidzayamba kugwira ntchito kuyambira tsiku loperekedwa.
Nthawi yotumizira: Epulo-03-2025

