Wararka - Ma Qiimo Jabisay Qiimaha Dhoofintaada? Marka hore, Fahmo Xisaabinta "Ka-dhaafitaanka, Amaahda, iyo Lacag Celinta"

Rubucii hore, dhoofinta Shiinaha aad ayay uga badnayd filashooyinka, ganacsiyo badanna waxay arkeen kobac degdeg ah oo ku yimid hawlgalladooda dhoofinta. Dhawaanahan, macaamiil badan oo wax soo saar ah ayaa wax ka weydiinayay dhimista canshuurta dhoofinta, iyagoo doonaya inay fahmaan nidaamka si ay si kalsooni leh ugu qiimeeyaan qiimahooda.

1. Maxay dhab ahaantii lacagta la soo celinayaa daboolaysaa?

Lacagta laguu soo celinayo laguma soo celinayo qiimaha iibka alaabtaada. Waa VAT-ga aad ku bixisay alaabta ceeriin, korontada, iyo kharashka wax soo saarka.

Si fudud u dhig:Canshuurta aad bixisay inta lagu jiro wax soo saarka, dawladdu waxay dib u soo celinaysaa qayb ka mid ah markaad dhoofiso.

2. Saddex lambar oo muhiim ah ayaa go'aamiya lacagta laguu soo celinayo

① Xadka Lacag Celinta Ugu Badan	Qiimaha Dhoofinta (FOB) × Heerka Lacag Celinta
② Lacagta ugu badan ee la soo celin karo muddada	Canshuurta Soo-gelinta − Canshuurta Wax-soo-saarka Gudaha − Qayb aan la deymin karin
③ Lacag Celin Dhab ah	Theka yarlabada lambar ee kor ku xusan

Xusuusnow:Lacag celinta ma aha wax kasta oo aad rabto inay noqoto - "deynkaaga dheeraadka ah" ayaa go'aaminaya natiijada. Kharashyadu waxay go'aamiyaan canshuurta la gelinayo, canshuurta la gelinayo waxay go'aaminaysaa deynta dheeraadka ah, deynta dheeraadka ahna waxay go'aaminaysaa inta aad dhab ahaantii dib u heli karto.

3. Tusaale tallaabo-tallaabo ah: Laga bilaabo kharashka ilaa canshuurta la geliyo ilaa lacag celinta

Male-awaal:

Qiimaha badeecadda: RMB 80/cutub (Qalabka 60 + Shaqada 10 + Kharashka wax soo saarka 10)
Mugga dhoofinta: 10,000 oo unug
Qiimaha FOB: RMB 120/cutub
Heerka VAT ee khuseeya: 13%, Heerka soo celinta: 10%
Iib gudaha ah ma jiro, agab canshuur la'aan ah ma jiro
Dhammaan kharashyada waxaa lagu taageerayaa biilasha VAT oo ah 13%

✓ Xadka Lacag Celinta Ugu Badan:RMB 120 × 10,000 unug × 10% =RMB 120,000

✓ Deynta Soo-gelinta ee Xad-dhaafka ah ee muddada:RMB 91,000 − 36,000 =RMB 55,000(fiiri xisaabinta hoose)

✓ Lacag Celinta Dhabta ah: RMB 55,000(sababtoo ah deynta dheeraadka ah way ka yar tahay xadka)

1) Xisaabi wadarta VAT-ga la geliyo muddada (laga soo qaatay kharashyada)

VAT-ga la geliyo agabka: RMB 60 × 10,000 × 13% = RMB 78,000
VAT-ga la geliyo kharashaadka korontada/wax-soo-saarka: RMB 10 × 10,000 × 13% = RMB 13,000
Shaqaaluhu ma laha wax VAT ah oo ku jira
Wadarta VAT-ga la soo geliyay muddadaas: RMB 91,000(dhammaantood waxaa taageeraya biilasha VAT ee ansax ah)

2) Xisaabi "qaybta aan deynta lahayn" (dib loogu daray kharashka)

Farqiga u dhexeeya heerka khuseeya iyo heerka lacag celinta: 13% − 10% = 3%
Wadarta qiimaha FOB: RMB 120 × 10,000 = RMB 1,200,000 (oo ku saleysan xadka lacagta la soo celinayo)
Qayb aan la amaahin karin = RMB 1,200,000 × 3% = RMB 36,000(lacagtan waxaa laga soo wareejinayaa canshuurta la soo geliyo waxaana lagu darayaa kharashka)

3) Xisaabi deynta dheeraadka ah ee muddada

Iib gudaha ah ma jiro, marka wax soo saarka VAT = 0
Deynta xad-dhaafka ah = RMB 91,000 − 36,000 = RMB 55,000

4) Xisaabi xadka ugu badan ee soo celinta

Lacagta Ka Dhaafitaanka, Amaahda, iyo Lacag Celinta (ECR) = RMB 1,200,000 × 10% =RMB 120,000

5) Xisaabi lacagta dhabta ah ee muddadaas

Lacagta la soo celin karo = MIN(RMB 120,000, RMB 55,000) =RMB 55,000

Gunaanad:Wadarta kharashka bishiiba oo ah RMB 800,000, lacagta soo celinta dhabta ah waa RMB 55,000 — taasoo lagu go'aaminayo qaddarka deynta dheeraadka ah ee la geliyo.

4. Laba qodob oo muhiim ah oo ay tahay in milkiilayaasha ganacsiga ay qaataan

Markaad soo xiganayso qiimaha, ha eegin oo keliya "heerka lacag celinta ee 10%." Waxaad u baahan tahay inaad aragto inta canshuur ee ku jirta kharashyadaada.
Lacagta soo celinta ≠ Qiimaha dhoofinta × Heerka soo celinta.Xaaladaha badankood, lacagta soo celinta waxaa xaddidaya qaab-dhismeedka kharashkaaga dhabta ah.

5. Digniin degdeg ah oo loogu talagalay xirfadlayaasha cusub ee maaliyadda

Aad uga taxaddar arrintan"Farqiga u dhexeeya heerka khuseeya iyo heerka soo celinta"(13% − 10% tusaalahan). Qaybtaas waa in laga soo wareejiyaa canshuurta la gelinayo. Haddii aad seegto tallaabadan, xisaabinta deyntaada dheeraadka ah way khaldanaan doontaa, lacagtaada soo celintana way khaldanaan doontaa.

6. Xeerka fudud ee suulka (qiyaasta ku salaysan kharashka)

Dhab ahaantii, haddii faa'iidada guud iyo heerka lacag celintaadu ay yihiin kuwo deggan, waxaad ku qiyaasi kartaa lacagta soo celinta iyadoo lagu saleynayo kharashka:

Lacagta la soo celinayo ee la qiyaasay ≈ Kharashka × Heerka VAT ee khuseeya × (1 − Kala duwanaansho / Heerka khuseeya)

Adigoo isticmaalaya tusaalaha kore:

RMB 800,000 × 13% × (1 − 3% / 13%) ≈RMB 55,000(wuxuu la mid yahay xisaabinta dhabta ah)

7. Ka waran haddii heerka lacag celinta uu la mid yahay heerka VAT-ga ee khuseeya?

Tusaale ahaan, qiyaas ahaan 13% (halkii laga soo celin lahaa 10%), iyadoo dhammaan xaaladaha kale aan waxba laga beddelin.

Xadka ugu badan ee soo celinta (iyadoo lagu saleynayo FOB): weli RMB 120,000
Deynta dheeraadka ah ee muddadaas: RMB 91,000 (lacag looma baahna in la wareejiyo)

Maadaama lacagta la soo celin karo = MIN(RMB 120,000, RMB 91,000), lacagta dhabta ah ee la soo celinayo waxay noqon doontaaRMB 91,000.

8. Kiis gaar ah: Marka deynta xad-dhaafka ahi ay ka badato xadka lacag celinta

Caadiyan, lacagta la soo celinayo kama badnaan karto xadka laga xisaabiyay qiimaha dhoofinta FOB.

Si kastaba ha ahaatee, waxaa jira xaalad ay deynta dheeraadka ah ee la gelinayo ay ka weyn tahay xadka lacag celinta. Xaaladdaas, xeerka "ka yar labada" wuxuu ka dhigan yahay in lacagtaada dhabta ah ee la soo celinayo ay ku kooban tahay xadka.

Lacagta la soo celin karo = MIN (Xuduudda Lacagta La Soo Celinayo, Deynta Soo-gelinta Xad-dhaafka ah) = Xadka Lacagta La Soo Celinayo

Haddii aad raacday maangalka, waxaad u badan tahay inaad ka fikirto goorta ay tani dhici karto. Xor ayaad u tahay inaad fikradahaaga ku darto qaybta faallooyinka.

Waqtiga boostada: Juun-05-2026