Sizokwazisa kuphela izindaba ezintsha nezinhle kuwe.
Abezizwe bavunyelwe ukubhalisa inkampani yabo eVietnam ukuqala ibhizinisi.
Ezimbonini eziningi, zingaba nezabelo eziyi-100% zebhizinisi labo . Ezimbonini ezimbalwa ezikhethiwe, ukubhaliswa kwenkampani eVietnam kuvunyelwe kuphela kwisivumelwano sokusebenzisana nomninimasheya othile waseVietnam.
Uchwepheshe One IBC'waseVietnam wokubhalisa inkampani uzokweluleka maqondana nesidingo sozakwethu wokuhlanganyela.
Yebo. ngezindlela eziningi.
Abezizwe ababhalisa ibhizinisi elisha eVietnam kudingeka ukuthi bavule i-akhawunti enkulu ezweni, okuzofanele bayisebenzise kokunye ukufaka imali yenkampani yabo.
Funda kabanzi: Isinyathelo sokuqala sokusungula inkampani eVietnam
Akunjalo ngempela. Umtshalizimali waphesheya angakha ibhizinisi elisha elisemthethweni njengebhizinisi eliphethwe ngokuphelele ngabangaphandle (“WFOE”) noma njenge-JV (futhi anikele ngemali kuleli bhizinisi): kulokhu, umtshali-zimali kumele afake isicelo sesitifiketi sokubhaliswa kotshalo-mali ( “IRC”) kanye nesitifiketi sokubhaliswa kwamabhizinisi (“ERC”), esasibizwa ngaphambili isitifiketi sokubhaliswa kwebhizinisi (“BRC”). Umtshalizimali waphesheya anganikela ngemali enkulu ebhizinisini elisemthethweni elikhona eVietnam, elingadingi ukukhishwa kwe-IRC noma i-ERC.
Ngakho-ke, maqondana nabatshalizimali bakwamanye amazwe abenza umsebenzi wabo we-frst eVietnam, ukufakwa kwenhlangano yezomthetho yaseVietnam kwenzeka ngasikhathi sinye nokunikezwa kwelayisense kwephrojekthi yabo ye-frst. Ngamanye amagama, umtshalizimali waphesheya akakwazi ukufaka ibhizinisi elisemthethweni ngaphandle kwephrojekthi. Kodwa-ke, ngokulandela iphrojekthi ye-frst, umtshali-zimali angenza amaphrojekthi angeziwe ngokusebenzisa ibhizinisi elisemthethweni elisunguliwe noma ngokusungula ibhizinisi elisha.
Umtshalizimali waphesheya (njengomtshalizimali wasendaweni) angakhetha enye yezinhlangano zomthetho ezilandelayo zaseVietnam ukwenza iphrojekthi:
Izici ezimbili eziyinhloko eziholela kumtshalizimali wangaphandle ukuthi akhethe i-JV yilezi:
Isibonelo, kumaphrojekthi wokuthuthukisa izakhiwo, iqembu laseVietnam livame ukuba namalungelo okusetshenziswa komhlaba, ngomthetho ongeke udluliselwe ngqo kumtshalizimali wangaphandle, kepha anganikelwa ku-JV.
Izinga elijwayelekile lentela yemali engenayo yenkampani yaseVietnam (CIT) lingama-20%, yize amabhizinisi asebenza emkhakheni kawoyela negesi ezoba ngaphansi kwamanani aphakathi kwama-32% kanye nama-50%;
Izabelo ezikhokhelwa inkampani yaseVietnam kubaninimasheya bayo bezinkampani ngeke zikhokhiswe intela ngokuphelele. Ngaphezu kwalokho, akukho ntela ebanjwayo ezobekwa kwizabelo ezikhokhelwa abaninimasheya bezinkampani baphesheya kwezilwandle. Kubaninimasheya ngabanye, intela yokubamba izoba yi-5%;
Izinkokhelo zenzalo namaRoyalties akhokhelwa abantu abangebona abahlali noma izinhlangano ezinkampani kuzoba ngaphansi kokubanjelwa intela ka-5% no-10% ngokulandelana;
Intela yomuntu siqu yabahlali ikhokhiswa ngaphansi kohlelo oluqhubekayo, kusuka ku-5% kuya ku-35%. Kodwa-ke, kubantu abangahlali, intela ikhokhiswa ngezinga eliphansi lama-20%.
Kunamazinga amathathu e-VAT eVietnam: amaphesenti angama-zero, ama-5%, no-10% , kuya ngohlobo lomsebenzi.
Izinga lentela laseVietnam lamaphesenti angu-zero lisebenza kuzimpahla nezinsizakalo ezithunyelwa ngaphandle, ukuthuthwa kwamazwe omhlaba kanye nezimpahla nezinsizakalo ezingabophezelekile ekungezelweni kwenani; izinsizakalo zokuqinisekisa kabusha kwezilwandle; ukuhlinzekwa kwezikweletu, ukudluliswa kwemali kanye nezinsizakalo zezezimali ezivela kokunye; izinsizakalo zeposi nezokuxhumana ngocingo; kanye nemikhiqizo ethunyelwa kwamanye amazwe okuyizinsizakusebenza ezimbiwa ezingasetshenziswanga.
Izimbuyiselo zonyaka zentela yemali engenayo ezinkampani kufanele zifakwe kuMnyango Wezentela Jikelele zingakapheli izinsuku ezingama-90 kusukela ekupheleni konyaka wezimali. Kodwa-ke, inkampani kuzodingeka ukuthi ikhokhe intela yekota ngekota, ngokususelwa ekulinganisweni.
Amarekhodi e-Accounting kufanele agcinwe emalini yendawo, eyi-Vietnamese Dong. Kumele futhi zibhalwe ngesiVietnam, noma zingahle zihambisane nolimi lwangaphandle olufana nesiNgisi.
Inkampani yokucwaninga esekwe eVietnam kumele icwaninge izitatimende zezimali zaminyaka yonke zezinhlangano zamabhizinisi angaphandle. Lezi zitatimende kufanele zifakwe kwi-ejensi elayisensi, uMnyango Wezezimali, ihhovisi lezibalo, kanye neziphathimandla zentela ezinsukwini ezingama-90 ngaphambi kokuphela konyaka.
Njengoba uMthetho omusha Wezamabhizinisi usungulwe ngo-2014, usomabhizinisi kufanele athole iSitifiketi Sotshalomali Lwamanye amazwe ngaphambi kokufakwa kwenkampani futhi uzovunyelwa ukuqoka abameli abaningi bezomthetho benkampani yaseVietnam.
Umtshalizimali waphesheya angakha ibhizinisi elisha elisemthethweni njengebhizinisi eliphethwe ngokuphelele ngabangaphandle noma njenge-JV. Umtshalizimali kumele afake isicelo sakho kokubili iSitifiketi Sotshalomali Samazwe Angaphandle (i-FIC) kanye neSitifiketi Sokubhaliswa Kwebhizinisi.
Inkampani yangasese yaseVietnam iyadingeka ukuthi igcine ikheli elibhalisiwe lendawo kanye nommeli wezomthetho ohlala khona. Ngaphambi kokuba uHulumeni avume ukubhaliswa kwenkampani, inkampani kufanele isayine isivumelwano sokuqashiswa kwamahhovisi.
Ngaphambi kokuthi noma iyiphi inkampani yaseVietnam ibuyise inzuzo, kufanele ithumele izitatimende zezimali ezicwaningiwe futhi igcwalise nokufakwa kwentela kuziphathimandla. Lapho lokhu kuthobela sekufeziwe, inkampani kufanele yazise ihhovisi lentela lasendaweni, ngemuva kwalokho lingakhipha inzuzo yalo; Lezi zinzuzo kufanele zixolelwe nge-akhawunti eyinhloko yenkampani, esikhundleni se-akhawunti yayo yasebhange yebhizinisi esetshenziselwa ukusebenza kwebhizinisi nsuku zonke.
Ukuze kuqedwe ukufakwa, ama-LLC angabanikazi bamazwe angaphandle kuzodingeka ukuthi avule i-akhawunti enkulu nebhange lasendaweni, elidingekayo ukuze kufakwe imali eyabiwayo kanye nokudluliswa kwemali engenayo yesikhathi esizayo phesheya futhi ithole imvume yesitifiketi sokutshala imali sangaphandle (FIC), esidingwa yiVietnam uhulumeni ukuvumela abokufika ukuthi batshale imali eVietnam. Ukuvunywa kwe-FIC kudinga utshalomali oluncane, olujwayele ukubekwa kuma-US $ 10,000 kepha okungaba phezulu kwezinye izimboni.
Zonke i-Vietnamese LLCs nazo ziyadingeka ekufakweni ukuze zinikeze iziphathimandla ikheli elibhalisiwe eVietnam, elinganikezwa yi- One IBC uma kudingeka kanye nesitifiketi sasebhange sediphozithi senani lemali eyabelwe, elizodinga ukudluliswa kungakadluli isikhathi Izinyanga eziyi-12 ngemuva kokuqedwa kokuqedwa.
Ukufakwa kweposi, wonke ama-LLC angabanikazi bamazwe angaphandle kumele anikeze iziphathimandla imbuyiselo yonyaka futhi athumele izitatimende zezimali ezihloliwe zonyaka, okuyizinto ezidingekayo kunoma ikuphi ukukhishwa kwemali etholwayo enkampanini yabazali babo.
Yebo, izakhamizi zakwamanye amazwe zinelungelo lokwenabela eVietnam futhi zifake inkampani ephethwe kwamanye amazwe ezweni.
Kodwa-ke, kunemikhawulo ethile futhi i-100% Enterprise Invested Foreign in Vietnam ingaqalwa kuphela ngendlela ye-Limited Liability Company (LLC) noma i-Joint Stock Company (JSC).
Ngokuya ngohlobo lwebhizinisi ofuna ukululandela, kuneminye imithethonqubo okufanele ilandelwe ngabokufika lapho besungula inkampani eVietnam.
Izinhlobo zezinkampani ezivame kakhulu yiNkampani Yezikweletu Engaphelele eyaziwa nge-LLC neJoint Stock Company eyaziwa njengeJSC.
Zombili lezi zinhlobo zilungele abantu bakwamanye amazwe abane-LLC abanconywa ezinkampanini ezincane ezinabaninizo abambalwa ngenkathi i-JSC ilingana kangcono namabhizinisi amakhulu noma lawo ahlela ukuphumela obala.
Yize umthetho wendawo ungabeki imali encane, ama- US $ 10,000 ajwayele ukubhekwa njengabatshalizimali abancane okufanele babonise ngesikhathi sokubhalisa.
Funda futhi: Isilinganiso seVat Vietnam
Cishe yebo. Umthetho waseVietnam unika amandla abantu bakwamanye amazwe ukuthi bavule izinkampani eziphethwe ngabangaphandle emazweni amaningi emikhakheni yamabhizinisi ngaphandle kwezinkambu eziyisithupha zebhizinisi ezishiwo ohlwini olubi, okungukuthi:
Cha. I- One IBC ingafaka ngokusemthethweni inkampani yakho yaseVietnam ngaphandle kokuthi udinge ukuhamba.
Ngaphansi kwemithethonqubo esemthethweni, inkampani yaseVietnam idinga okungenani umqondisi oyedwa.
Yebo, inkampani eVietnam ingaba yi-100% ephethwe ngabangaphandle emikhakheni ekhethiwe.
Inkampani yaseVietnam idinga ubuncane bamasheya amabili.
Yebo.
Yonke inkampani yakwamanye amazwe eVietnam iphoqelekile ukuletha imbuyiselo yonyaka futhi kudingeka ukuthi izitatimende zayo zezimali zihlolwe minyaka yonke.
Inkampani ephethwe emazweni angaphandle ayivumelekile ukusebenza ezinkampanini ezingabanini bamazwe eziyi-100 ukwaba izimpahla ezingenisiwe nezenziwa ngaphakathi ezweni, ukutshalwa kwezimali emabhizinisini okuphepha, izinsizakalo zokugcina izimpahla kanye nezinsizakalo ze-ejensi yezokuthutha impahla, kanye nezinsizakalo zokugcina nokulungisa imishini yasendlini.
Inqubo yokubhalisa inkampani ifaka izinyathelo ezi-5.
Le yinqubo ejwayelekile yokubhalisa inkampani ezosebenza nganoma yiluphi uhlobo lwebhizinisi eVietnam. Ngemuva kwalokhu, kuya ngohlobo lwebhizinisi, ibhizinisi lingadinga noma lingadingi amalayisense amancane.
Uma ungenalo ikheli lokubhalisa ibhizinisi lakho, i- One IBC izokunikeza ikheli elisemthethweni ngentengo yokuncintisana. Ngenye indlela ungasebenzisa noma yiziphi izinsizakalo eziningi zehhovisi eHo Chi Minh City.
Isinyathelo esilandelayo ngemuva kokukhishwa kwesitifiketi sokubhaliswa kwamabhizinisi ukuvula i-akhawunti yasebhange yenkampani, ukudlulisela enhlokodolobha yokuqasha nokubhalisa ikhodi yentela nomnyango wentela.
Ngokuya ngohlobo lwebhizinisi lakho ungahle noma ungadingi amalayisense akhethekile.
Isibonelo uma ubheka icala lanoma imaphi amabhizinisi angenamibandela njengokubonisana okuvamile, ayikho ilayisense ekhethekile edingekayo. Ngakolunye uhlangothi noma yiluphi uhlobo lokudla noma ibhizinisi elihlobene nezimonyo, yize kungenamibandela kungadinga amalayisense akhethekile. Isibonelo, ibhizinisi lokudayiswa kokudla lonke lizodinga ilayisense lokungenisa ukudla elikhishwe ngumnyango wezempilo. Ilayisense efanayo iyadingeka ukusetha nokusebenzisa indawo yokudlela noma indawo yokulungisa ukudla.
Endabeni yebhizinisi elinemibandela, okuningi kwalokhu kudinga amalayisense angeziwe. Isibonelo abatshalizimali abafuna ukusungula izikhungo zemfundo, badinga ilayisense lemfundo ekhethekile emnyangweni wezemfundo. Ukuhweba ngokuthengisa kudinga nelayisense ekhethekile yokuhweba okukhishwa ngumnyango wezimboni nezohwebo.
Kumele kuqashelwe ukuthi kumabhizinisi anemibandela noma angenamibandela, la malayisense akhethekile angatholakala kuphela ngemuva kokukhishwa kwesitifiketi sokubhaliswa kotshalo-mali kanye nesitifiketi sokubhaliswa kwamabhizinisi. Umthetho omuhle wesithupha wukuhlola imithetho yelayisense yebhizinisi elithile ezweni lakho kanye nenqubo edingekayo. Ngokuvamile okuthile okunjalo kuzosebenza eVietnam.
I-One IBC njengomxhumanisi onolwazi angeluleka futhi asize ekutholeni la malayisense angeziwe. Ngaphezu kwalokho ezimweni ezithile lapho umtshali-zimali engakwazi ukuhlangabezana nezimo ezithile, singaphakamisa izixazululo ezisebenzayo noma ama-workaround ukunqoba izidingo eziqinile.
Eminyakeni yakamuva, umkhakha wezezimali eVietnam ukhula ngokushesha kuzo zombili izilinganiso nezinga lezinsizakalo. Izinsizakalo zezezimali nezamabhange zenze inqubekela phambili eqinile, zidlala indima enkulu ekukhuthazeni intuthuko esimeme yomnotho waseVietnam. Ngekhwalithi ephezulu yezinsizakalo nodumo oluphakeme, amabhange amaningi eVietnam abengabalingani abathembekile babantu baseVietnam nabokufika.
Amabhange angaphandle eVietnam athuthukisa ukuthuthuka kwawo okujulile emakethe yasekhaya ngokwakha izikhuthazo ezengeziwe nokunciphisa imali yokuthengiselana yamakhasimende eVietnam. Ukuphazamiseka nokuncintisana phakathi kwamabhange asekhaya nakwamanye amazwe kube nomthelela omuhle embonini yamabhange ezezimali eVietnam.
Yebo. Njengoba kushiwo ku-Circular No. imibhalo:
Sihlala siziqhenya ngokuba ngumhlinzeki wezinsizakalo zezezimali nezinkampani ezimakethe ezimakethe zomhlaba wonke. Sinikeza inani elincono nelincintisana kakhulu kuwe njengamakhasimende anenani eligugu lokuguqula izinhloso zakho zibe yisixazululo ngohlelo lokusebenza olucacile. Isixazululo Sethu, Impumelelo Yakho.