CIF yana nufin Lambar tantance haraji kuma wani yanki ne na tantancewa na gudanarwa da kamfanoni da kungiyoyi suke amfani dashi don gano kashi-kashi da tsarin harajin da kowane irin kamfani yake dashi.
Asalin kayan kasuwa da bayanin nomenclature
Don fara dole ne mu ganowa da kuma rarraba tsarin sanya harajin tsarin TARIC, wato, tsarin kwastan da aka yi amfani da shi a Tarayyar Turai.
Taken jadawalin kuɗin fito yana da aikin nuna yawan kuɗin fito da VAT waɗanda dole ne a yi amfani da su a kowane yanayi, da kuma buƙatun da dole ne a cika su, alal misali, buƙatar gabatar da lasisi da sauran takaddun shaida waɗanda ke nuna asalin doka a kayan da aka shigo dasu.
Jadawalin kuɗin fito Wanda aka aiko shi yawanci ana bayar dashi, amma a koyaushe muna bada shawarar cewa masu shigo da kaya suyi bitar bayanin tare da dillalan kwastam dinsu dan kaucewa wata matsala nan gaba.
Lambar CIF ta ƙunshi lambobin lambobi 9 koyaushe suna bin tsarin mai zuwa:
T P P 0 0 0 0 0 C
Inda:
- T: Harafi ne na Organizationungiyar, wanda zai iya zama ɗayan waɗannan:A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, U, V, W.
- P: Lambar yanki.
- 0: Jerin lambobi masu dacewa wanda ya dace da shi a cikin lardin.
- C: Duba lamba, lamba ko harafi
Lambar farko T Harafi ne wanda ke nuna nau'in kamfanin da muke aiki dashi kuma zai iya zama kowane ɗayan masu zuwa:
- A - Kamfanin Kamfani na Jama'a.
- B - Kamfani mai ɗaukar alhaki.
- C - Hadin gwiwar gama kai.
- D - Iyakantaccen haɗin gwiwa.
- E - ofungiyoyin dukiyoyi da gadoji masu sakewa.
- F - perativeungiyar haɗin kai.
- G - Associungiyoyi.
- H - Communityungiyar masu mallakar ƙarƙashin tsarin mallakar ƙasa.
- J - Kamfanoni na farar hula, tare da ko ba su da halin doka.
- K - Tsoho, gurɓataccen tsari.
- L - Tsoho, gurɓataccen tsari.
- M - Tsoho, gurɓataccen tsari.
- N - Foreignasashen waje.
- P - Kamfanin cikin gida.
- Tambaya - Jikin jama'a.
- R - Ikilisiyoyi da Cibiyoyin Addini.
- S - Hukumomin Gwamnatin Jiha da unitiesan-adam mai cin gashin kansu.
- U - ionsungiyoyin ƙungiyoyi na ɗan lokaci.
- V - Sauran nau'ikan kamfanonin da ba a bayyana su a cikin sauran maɓallan ba.
- W - mentsungiyoyin dindindin na ƙungiyoyin da ba mazauna a Spain.
Za'a iya taƙaita gyare-gyaren da aka gabatar kamar haka:
Maballin harafin G, wanda aka sanya shi zuwa "ƙungiyoyi da wasu nau'in da ba a bayyana su ba", ya zama ƙananan yankuna 4.
G: Wannan ya haɗa da ƙungiyoyi, ƙungiyoyin siyasa, mabukaci da ƙungiyoyin masu amfani, da kuma tarayyar wasanni. Hakanan sun haɗa da tushe maras riba da Bankunan ajiya.
Kashi na gaba na maɓallin shine ganewar lardin da ya ƙunshi lambobi biyu na farko waɗanda suke P da lambobi 5 masu zuwa wadanda suke 0, a cikin misali na CIF, wanda biyun farko suka yi daidai da mai gano lardin da ƙungiyar ke ciki kuma lambobi 5 masu zuwa suna biye ne ko lambobin daidaitawa a cikin lardin ɗaya.
- 01 - Álava.
- 02 - Albacete.
- 03, 53, 54 - Alicante.
- 04 - Almeria.
- 05 - Avila.
- 06 - Badajoz.
- 07, 57 - Tsibirin Balearic.
- 08, 58, 59, 60, 61, 62, 63, 64 - Barcelona.
- 09 - Burgos.
- 10 - Cceceres.
- 11, 72 - Cádiz.
- 12 - Castellón.
- 13 - Ciudad Real.
- 14, 56 - Córdoba.
- 15, 70 - A Coruña.
- 16 - Cuenca.
- 17, 55 - Girona.
- 18 - Granada.
- 19 - Guadalajara.
- 20, 71 - Guipúzcoa.
- 21 - Huelva.
- 22 - Huesca.
- 23 - Jaén.
- 24 - Leon.
- 25 - Lleida.
- 26 - La Rioja.
- 27 - Lugo.
- 28, 78, 79, 80, 81, 82, 83, 84, 85 - Madrid.
- 29, 92, 93 - Malaga.
- 30, 73 - Murcia.
- 31 - Navarra.
- 32 - Ourense.
- 33, 74 - Asturias.
- 34 - Palencia.
- 35, 76 - Las Palmas.
- 36, 94 - Pontevedra.
- 37 - Salamanca.
- 38, 75 - Santa Cruz de Tenerife.
- 39 - Cantabria.
- 40 - Segovia.
- 41, 91 - Seville.
- 42 - Soria.
- 43, 77 - Tarragona.
- 44 - Teruel.
- 45 - Toledo.
- 46, 96, 97, 98 - Valencia.
- 47 - Valladolid.
- 48, 95 - Vizcaya.
- 49 - Zamora.
- 50, 99 - Zaragoza.
- 51 - Ceuta.
- 52 - Melilla.
Ya ƙare tare da fahimtar a Lambar CIF dole ne ka gano lambar ƙarshe da aka yiwa alama da C, inda zaka sanya lamba ko wasika kamar yadda lamarin yake:
Harafin Halayyar Halitta don a haɗa shi cikin CIF:
Zuwa ga Kamfanonin Stock
B Iyakantattun kamfanonin lasisi
C Lambobin haɗin gwiwar gama gari
D Iyakantaccen Lambar haɗin gwiwa
E ofungiyoyin kadarori da kuma sake samun lambar gado
F etiesungiyoyin ƙungiyoyin haɗin kai
G Lambobin ationsungiyoyi
H unitiesungiyoyin masu mallaka Lamba
J Kamfanonin farar hula, tare da ko ba tare da halayyar mutuniyar doka ba
N Haraji na Kasashen waje
P Harafin Kamfanoni na Gida
Tambayar Jama'a Harafi
R Ikilisiyoyi da cibiyoyin addini
S Hukumomin Gudanar da Jiha
U Unungiyoyin Temungiyoyin poraryan ofungiyoyi na Kamfanoni Na poraryum
V Sauran nau'ikan ba'a bayyana su a cikin sauran maɓallan Lambar ba
W Kafuwar ƙungiyoyi marasa zama a cikin Harafin Spain
Yadda ake kirga CIF
Duk kayan kasuwancin da suka zo Tarayyar Turai daga wasu sassan duniya dole ne a aika su da kyau don su shiga doka kuma a yarda da su a hukumance, kodayake akwai wasu keɓaɓɓu dangane da makasudin shigo da su, ko kuma a'a, tsarin mulki cewa Dole ne za a yi amfani da shi gwargwadon shari'oi daban-daban da ka iya tasowa: alal misali, sarrafa ciki ko waje, shigo da ɗan lokaci, da sauransu.
Sakamakon wannan tsari na halatta hajojin, mai shigo da kaya zai biya haraji: VAT da harajin kwastan. Ta yaya aka ƙayyade waɗannan haraji a lokacin?
Valueimar kwastam ko darajar CIF na kayan kasuwa
Da zarar mun san asali da kuma inda ake sayarwa, to sai mu tantance ƙimar CIF, don yin hakan sai mu yi amfani da kashi na haraji, don samun kuɗin Harajin shigo da kaya.
Bayan haka, bisa la'akari da waɗannan adadin, zamu iya lissafin tushen VAT, wanda aka ƙididdige adadin ra'ayoyin masu zuwa:
- Valueimar kwastam
- Shigo da aiki
- Kudaden tashar jiragen ruwa waɗanda aka gano tare da lambar (T3)
- Fitarwa da magudi wanda aka sani da maɓallin (THC)
- Tunda muna da tushen VAT, zamu iya amfani da wannan kaso
- Lissafa VAT da Tsarin haraji akan shigo da kaya
Don sanya manufar ta ƙara bayyana, za mu nuna muku misalin lissafin haraji a cikin shigo da kaya:
LISSAFIN TATTAUNAWA A CIKIN SINA FATAWA CIKIN FCINA
Bari muyi tunanin shigo da teku daga kasar Sin, inda aka kashe wadannan kudade na musamman:
A China:
- USD 450: jigilar kaya daga rumbunan ajiyar mai kaya zuwa lodin akwati a cikin jirgin
- 1000 USD: Jirgin ruwan dako
Kuɗi a Spain:
- 170 EUR: Saukewa da sarrafawa
- EUR 50: Kudaden tashar jirgin ruwa
- 200 EUR: Shiga daga jirgin zuwa sito na kaya
- 150 EUR: Sauran kashe kuɗi kamar takardu da takardu.
Ƙarin Bayani:
7.500 USD, darajar kayan kasuwa.
Kasuwanci: wandon denim
Wakilin kwastam din ya gaya mana cewa jadawalin kudin fito da za a yi amfani da su shi ne 6103.4200 / 00, wanda ke da nasaba da aiki na kashi 12% game da batun zuwa daga China, da kuma 21% VAT.
Dole ne ku fara canzawa zuwa EUR, kuma saboda wannan ana amfani da canjin hukuma da Kwastam ke bayarwa kowane wata. Ga misalan da zamu ɗauka azaman kuɗin musaya 1 USD yayi daidai da 0,72 EUR.
Bari mu ga lissafin haraji don shigowa a cikin yanayin FOB, dangane da bayanan da aka gabatar a baya:
| Concept | Adadin dala | Adadin Euro |
| Chaimar ciniki | $7.500,00 | 5.400,00 € |
| Kudin kaya | $1.000,00 | 720,00 € |
| Inshora (3/1000) | $22,50 | 16,20 € |
| Jimlar | 6.136,20 € |
Dole ne mu yi amfani da yawan jadawalin kuɗin fito wanda ya yi daidai da shi, gwargwadon jadawalin kuɗin fito da kuma asalin asalin hajojin:
| Valueimar kwastam | 6.136,20 € |
| Jadawalin kuɗin fito 12% | 736,34 € |
| Jimlar | 6.872,54 € |
Ana samun tushe na VAT tare da ƙididdigar mahimman ra'ayoyi da yawa:
| Valueimar Kwastam + Kwastan sun dara kashi 12% | 6.872,54 € |
| THC | 170,00 € |
| T3 | 50,00 € |
| Jimlar | 7.092,54 € |
Kuma bisa tushen VAT, zamu iya amfani da kashi VAT
| VAT tushe | 7.092,54 € |
| 21% VAT | 1.489,43 € |
Sannan za a iya cewa haraji kan wannan shigo da kayayyaki zai zama: Euro Euro 736,34, da kuma Euro 1.489,43 na VAT.
Idan zaku iya godiya dalla-dalla, wannan aikin shine daidaitawa tare da abubuwan da ba a sani ba, wanda dole ne mu kasance cikakke game da ainihin abubuwan da muka samo dangane da karatun CIF Code, don yin lissafin kuɗin da za ku biya To shigo da kowane irin kayan kasuwanci, zai isa a san CIF ɗinsa don amfani da ilimin da ka karanta a nan, yi ƙoƙari ka ɗora kanka kan misali da tebur don fara aiki, ba ka buƙatar zama masanin lissafi, na lissafin wata hanya ce Mai Saukin warwarewa amma kana buƙatar fahimtar da kanka da mahimman abubuwan yau da kullun.