Amakuru - Ese wagabanyije igiciro cy'ibyo wagurishije mu mahanga? Ubwa mbere, sobanukirwa n'ibarura rya "Gukurwaho, Inguzanyo, no Gusubizwa amafaranga"

Igabanyirizwa ry'umusoro ku bicuruzwa byoherezwa mu mahanga

Mu gihembwe cya mbere, ibicuruzwa byoherejwe mu Bushinwa byarenze cyane ibyo byari byitezwe, kandi ibigo byinshi byabonye iterambere ryihuse mu bikorwa byabyo byo kohereza ibicuruzwa mu mahanga. Vuba aha, abakiriya benshi b’inganda bagiye babaza ibijyanye no kugabanyirizwa imisoro ku bicuruzwa byoherezwa mu mahanga, bashaka gusobanukirwa uburyo bw’imikorere kugira ngo bashobore gupima ibiciro byabo bafite icyizere.

1. Gusubizwa amafaranga bikubiyemo iki mu by'ukuri?

Amafaranga asubizwa ntabwo ari ay'igiciro cyo kugurisha ibicuruzwa byawe. Ni ay'umusoro ku nyongeragaciro wishyuye ku bikoresho fatizo, ibikoresho by'ikoranabuhanga, n'amafaranga y'inganda.

Mu magambo make:Ku misoro wishyuye mu gihe cyo gukora, leta igusubiza igice kimwe iyo wohereje ibicuruzwa mu mahanga.

2. Inomero eshatu z'ingenzi zigena amafaranga uzasubizwa

① Igipimo ntarengwa cyo gusubizwa amafaranga	Agaciro k'ibyoherezwa mu mahanga (FOB) × Igipimo cyo gusubizwa amafaranga
② Amafaranga ntarengwa yo gusubizwa muri icyo gihe	Umusoro ku binjira − Umusoro ku bisohoka mu gihugu − Igice kidasabwa inguzanyo
③ Gusubizwa amafaranga nyayo	Itsindantoyamuri iyo mibare ibiri iri hejuru

Wibuke:Gusubizwa amafaranga si uko ushaka kose — “inguzanyo y’inyongera ku byo winjije” ni yo igena umusaruro. Ikiguzi kigena umusoro ku byo winjije, umusoro ku byo winjije kigena inguzanyo y’inyongera, naho inguzanyo y’inyongera igena umubare w’amafaranga ushobora kugaruza.

3. Urugero rw'intambwe ku yindi: Kuva ku kiguzi kugeza ku musoro ku binjira kugeza ku gusubizwa amafaranga

Ibitekerezo:

Igiciro cy'ibicuruzwa: RMB 80/igipimo (Ibikoresho 60 + Abakozi 10 + Inganda zitwara 10)
Ingano y'ibyoherezwa mu mahanga: 10.000
Igiciro cya FOB: RMB 120/igipimo
Igipimo cya TVA gikurikizwa: 13%, Igipimo cyo gusubizwa amafaranga: 10%
Nta kugurisha mu gihugu, nta bikoresho bidafite imisoro
Amafaranga yose ashyigikiwe n'inyemezabuguzi za TVA kuri 13%

✓ Igipimo ntarengwa cyo gusubizwa amafaranga:RMB 120 × 10.000 units × 10% =RMB 120.000

✓ Amafaranga y'inyongera yinjiye muri icyo gihe:RMB 91.000 − 36.000 =RMB 55,000(reba imibare iri hepfo)

✓ Amafaranga nyayo yo gusubizwa: RMB 55,000(kubera ko inguzanyo irenzeho ari ntoya ugereranyije n'umubare w'inguzanyo)

1) Kubara TVA yose yinjira mu gihe (ikomoka ku kiguzi)

Inyongera TVA ku bikoresho: RMB 60 × 10.000 × 13% = RMB 78.000
Inyongera ku musoro wa TVA ku misoro y'ibigo by'amashanyarazi/inganda: RMB 10 × 10.000 × 13% = RMB 13.000
Umurimo nta TVA y'inyongera ufite
TVA yose yinjira muri icyo gihe: RMB 91.000(byose bishyigikiwe n'inyemezabuguzi zemewe za TVA)

2) Kubara "igice kidakwiye kwishyurwa" (cyongeweho ku giciro)

Itandukaniro riri hagati y'igipimo gikwiye n'igipimo cyo gusubizwa amafaranga: 13% − 10% = 3%
Igiteranyo cy'agaciro ka FOB: RMB 120 × 10.000 = RMB 1.200.000 (ishingiro ry'umusozo w'amafaranga asubizwa)
Igice kidasabwa inguzanyo = RMB 1,200,000 × 3% = RMB 36,000(aya mafaranga yimurirwa ku musoro ku bicuruzwa hanyuma yongerwa ku giciro)

3) Kubara amafaranga y'inyongera y'amafaranga yinjira muri icyo gihe

Nta kugurisha imbere mu gihugu, bityo TVA isohoka = 0
Inguzanyo y'ikirenga = RMB 91.000 − 36.000 = RMB 55.000

4) Kubara igihe ntarengwa cyo gusubizwa amafaranga

Amafaranga yo gukurwaho, inguzanyo, no gusubizwa amafaranga (ECR) = RMB 1.200.000 × 10% =RMB 120.000

5) Kubara amafaranga nyayo asubizwa muri icyo gihe

Amafaranga ashobora gusubizwa = MIN (RMB 120.000, RMB 55.000) =RMB 55,000

Umwanzuro:Ku giciro cya buri kwezi cya RMB 800.000, amafaranga nyayo asubizwa ni RMB 55.000 — bigenwa n'amafaranga y'inguzanyo yiyongereyeho.

4. Ibintu bibiri by'ingenzi ku ba nyir'ubucuruzi

Mu gihe utanga ibiciro, nturebe gusa "igipimo cyo gusubizwa amafaranga cya 10%." Ugomba kureba umubare w'umusoro ku byo winjije mu biciro byawe.
Amafaranga yo gusubizwa ≠ Agaciro ko kohereza ibicuruzwa mu mahanga × Igipimo cyo gusubizwa amafaranga.Kenshi na kenshi, amafaranga asubizwa agenwa n'imiterere y'ikiguzi cyawe.

5. Umuburo wihuse ku bahanga mu by'imari bashya

Witondere cyane"itandukaniro riri hagati y'igipimo gikwiye n'igipimo cyo gusubizwa amafaranga"(13% - 10% muri uru rugero). Icyo gice kigomba kwimurwa kitari umusoro ku nyungu. Niba utakaje iyi ntambwe, ibara ry'inguzanyo yawe y'ikirenga rizaba ritari ryo, kandi amafaranga uzasubizwa azaba atari yo.

6. Itegeko ryoroshye ry'igikumwe (ikigereranyo gishingiye ku giciro)

Mu by’ukuri, niba inyungu mbumbe yawe n’igipimo cyo gusubizwa amafaranga yawe bihamye, ushobora gupima amafaranga uzasubizwa ukurikije ikiguzi:

Amafaranga ateganyijwe yo gusubizwa ≈ Ikiguzi × Igipimo cya TVA gikurikizwa × (1 − Itandukaniro / Igipimo gikurikizwa)

Dukoresheje urugero ruri hejuru:

RMB 800.000 × 13% × (1 − 3% / 13%) ≈RMB 55,000(bihura n'ibarura nyaryo)

7. Bite ho niba igipimo cyo gusubizwa amafaranga kingana n'igipimo cya TVA gikwiye?

Dufate urugero rumwe, ariko hamwe n'igipimo cyo gusubizwa amafaranga cya 13% (aho kuba 10%), bigatuma andi mabwiriza yose adahinduka.

Igipimo ntarengwa cyo gusubizwa amafaranga (gishingiye kuri FOB): RMB 120.000
Amafaranga y'inyongera y'amafaranga yinjira muri icyo gihe: RMB 91.000 (nta mafaranga agomba kwimurwa)

Kubera ko amafaranga asubizwa = MIN (RMB 120.000, RMB 91.000), amafaranga nyayo azasubizwa niRMB 91.000.

8. Ikibazo cyihariye: Iyo inguzanyo y'ikirenga irenze igipimo cyo gusubizwa amafaranga

Ubusanzwe, amafaranga asubizwa ntashobora kurenza igipimo cyabazwe uhereye ku gaciro ka FOB koherezwa mu mahanga.

Ariko, hari igihe amafaranga y’inyongera arenze ay’amafaranga yinjira aba menshi kurusha amafaranga y’inyongera. Muri icyo gihe, itegeko "rito muri ayo abiri" bivuze ko amafaranga yawe nyayo agarukira ku mafaranga y’inyongera.

Amafaranga ashobora gusubizwa = MIN (Umubare w'amafaranga yo gusubizwa, Amafaranga y'inyongera yinjiye) = Umubare w'amafaranga yo gusubizwa

Niba warakurikije ihame, ushobora gutekereza igihe ibi bishobora kuba. Ntugacike intege ngo ushyire ibitekerezo byawe mu gice cy'ibitekerezo.

Igihe cyo kohereza: Kamena-05-2026

Ese wagabanyije igiciro cy'ibyo wagurishije mu mahanga? Ubwa mbere, sobanukirwa n'ibarura ry'"Ikiguzi cyo gukurwaho, inguzanyo, no gusubizwa amafaranga"