izindaba

Ngo-Okthoba 25, kwabikwa ukuthi uMnyango Wezezimali, i-General Administration of Customs kanye ne-State Administration of Taxation ngokubambisana bakhiphe isimemezelo mayelana nokuqoqwa kwentela yokusetshenziswa kugwayi we-elekthronikhi.Isimemezelo sizosetshenziswa ngo-Nov1, 2022. Okulandelayo umbhalo ogcwele wesimemezelo:

1. Mayelana nezinto zentela nezinto

Ugwayi we-elekthronikhi uzofakwa kuhlelo lokuqoqwa kwentela yokusetshenziswa, Engeza isigaba esingaphansi sikagwayi we-elekthronikhi ngaphansi komsebenzi kagwayi.Ugwayi we-elekthronikhi ubhekisela ohlelweni lokudluliswa kwe-elekthronikhi olusetshenziselwa ukukhiqiza ama-aerosol ukuze abantu bawasebenzisebhema, okuhlanganisa i-cartridge, imishini ye-vape, nemikhiqizo kagwayi we-elekthronikhi ethengiswa kuhlanganiswe ne-cartridge,amadivaysi e-vape.

2.Mayelana nomkhokhintela

Amayunithi kanye nabantu abakhiqiza (abangenisayo) kanye nogwayi we-elekthronikhi odayiswa kakhulu endaweni ye-People's Republic of China bangabakhokhi bentela abasetshenziswayo.

Umkhokhi wentela wesixhumanisi sokukhiqiza ugwayi we-elekthronikhi ubhekisela ebhizinisini elithole ilayisense yebhizinisi lokukhiqiza ugwayi oyedwa futhi elithole noma lathola ilayisense lokusebenzisa uphawu lokuthengisa olubhalisiwe lwemikhiqizo kagwayi we-elekthronikhi (okuzobizwa kamuva njengomnikazi wophawu).Uma ugwayi we-elekthronikhi ukhiqizwa ngendlela yokucubungula i-ejenti, inkampani ephethe uphawu lokuhweba izokhokha intela yokusetshenziswa.Umkhokhi wentela kagwayi we-elekthronikhi ubhekisela ebhizinisini elithole ilayisense lebhizinisi elithengisa ugwayi elilawula ugwayi futhi eliqhuba ibhizinisi lokudayisa ugwayi we-elekthronikhi.Abakhokhi bentela abangenisa ugwayi we-elekthronikhi babhekisela ezinkampanini nakubantu abangenisa ugwayi we-elekthronikhi.

3.Mayelana nezinga lentela elisebenzayo

Ugwayi we-elekthronikhi ukhokhiswa intela ngokwenani elinqunyiwe.Izinga lentela lesixhumanisi sokukhiqiza (lokungenisa) lingu-36%, futhi izinga lentela lesixhumanisi se-wholesale lingu-11%.

4. Mayelana Nenani Lentela

Abakhokhi bentela abakhiqiza noma abadayisela ugwayi we-elekthronikhi bazokhokha intela ngokuya ngevolumu yokuthengisa yomkhiqizo noma ugwayi we-elekthronikhi we-wholesale.Uma abakhokhi bentela kunqubo yokukhiqiza ugwayi we-elekthronikhi bethengisa ugwayi we-elekthronikhi ngekhomishini, intela izobalwa ngokuya ngevolumu yokuthengisa yabathengisi (ama-ejenti) athengiswa kumabhizinisi kagwayi we-elekthronikhi.Abakhokhi bentela abangenisa ugwayi we-elekthronikhi bazobala futhi bakhokhe intela ngokuya ngenani lentela elikhona.

5. Ngezinqubomgomo Zokungenisa Nokuthekelisa

Kubakhokhintela abathumela ugwayi we-elekthronikhi, inqubomgomo yesaphulelo sentela yokuthekelisa (exemption) iyasebenza.Engeza ogwayi be-elekthronikhi ohlwini lwezimpahla ezingenisiwe ezingakhokhiswa intela emakethe yokushintshisana emngceleni kanye nezintela ezikhokhiswayo ngokuvumelana nemithethonqubo.Ngokungeziwe ezinhlinzekweni ezingenhla, ukuqoqwa kwentela yokusetshenziswa kukagwayi we-elekthronikhi othwalwa noma othunyelwe e-China ngabantu ngabanye kuzosetshenziswa ngokuvumelana nezinhlinzeko ezifanele zoMkhandlu Wezwe.Ezinye izindaba eziphathelene nentela yokusetshenziswa kukagwayi we-elekthronikhi zizosetshenziswa ngokuhambisana neMithetho yesikhashana ye-People's Republic of China yentela Yokusebenzisa kanye Nemithetho Enemininingwane Yokusetshenziswa Kwemithetho Yesikhashana Ye-People's Republic of China mayelana Nentela Yokusebenzisa.