Tax kuchaswa

Zonke iirhafu, leyo luphawulwa Dynamics rate ewisa sisiganeko ukwandisa ingeniso exhomekeke kule irhafu, ezithathwa nje kuchaswa. Le iqela enkulu kangangoko zerhafu, kuquka zonke iirhafu ngqo. Ngoko ke, i irhafu kuchaswa njengoko zohlobo engangqalanga iseti ngohlobo kweerhafu kwixabiso eemveliso okanye iirhafu apho umsebenzi okanye anike iinkonzo. Le parameter into ephambili eyahlula werhafu kuchaswa, njengawo onke ngqo iirhafu ngqo.

Indlela yokubeka iirhafu ezinjalo kukuba primary mbuthi werhafu apha hayi urhulumente hlobo, kodwa umnini nkampani okanye iinkampani ukuvelisa iimveliso okanye ukunikezela iinkonzo. Emva kokugqitywa kwenkqubo yemveliso, inkampani uthengisa iimveliso ngamaxabiso ezithile okanye irhafu, ezibandakanya ngokomrhumo (VAT, umzekelo). Le nkampani ofumana ingeniso ukusuka kwiintengiso, kwaye sele isiseko yobukhulu balo, uya kuhlawula irhafu kurhulumente. Ukusebenza indlela, phantsi inyathelo apho umnini, njengoko sele kuchaziwe, wenza njengoko umqokeleli, kwaye umthengi - werhafu. Ukongeza, lo indlela zerhafu njengoko ezigqunyiweyo ngumntu omnye, kanjalo akanakuzazi ncam ubukhulu bakhe.

Uqoqosho werhafu kuchaswa ingahlawulwa ezi fom zilandelayo:

- value added tax (VAT). Eli xabiso idityaniswe ixabiso leempahla kuzo zonke izigaba imveliso kunye nokuthengiswa inkqubo. Icala le rhafu kuchaswa njengoko baqhubele amanqanaba inkqubo yemveliso iimpahla kunye nokuphunyezwa kwenkqubo de ekufunyanweni umthengi sokugqibela;

- yempahla umsebenzi. Loo yerhafu eyenzelwe ikakhulu ukufumanisa malunga izinto ukusetyenziswa ubunzima (ukutya, iimveliso zecuba, ucoceko kunye nococeko, njl njl). Kuba yempahla yaye iquka iintlawulo eziluncedo kunye nezinye eziqhelekileyo iinkonzo zoluntu iintlobo;

- Customs duty iyafana naleyo izinto zekhaya umsebenzi kuphela ngokunxulumene impahla apho kwamanye amazwe;

- irhafu lokusingqongileyo (ingqokelela) luhlobo irhafu ngokungathanga ngqo ebizwayo ukuba imisebenzi enxulumene ingozi yomonakalo kwi-bume yendalo.

Ekukholelwa ukuba kuchaswa inkqubo yerhafu okuba mandundu imeko yezimali amahlwempu. Ngoko ke, kubaluleke kakhulu ukuqinisekisa ukuba imigaqo yobulungisa kwezentlalo kuqala ukuba uphicotho yerhafu yengeniso. injongo yawo - ukujonga ukuthotyelwa kunye neenqobo kunye nemithetho yokubala irhafu kuyo nayiphi na inkampani kunye neemfuno zomthetho, oko kukuthi Chap. 25 of the Code Tax. Umxholo-zincwadi lubandakanya oku ngokuthi:

- zonke iintlobo ukubalwa ukuze kubalwe le rhafu;

- ukumisela imali ukuze ukubandakanywa kunyaka yerhafu;

- isiseko irhafu;

- iingxelo zemali njengoko inxulumene kule irhafu;

- ngokuhlelwa ulwazi oluneenkcukacha onke amatyala yerhafu, kubandakanywa iirhafu ezingekahlawulwa;

- inkqubo yokuhlawula irhafu ukuya mali.

Ubunokwazi akunciphisi imithelela ngqwabalala inkqubo kuchaswa kwiingcamba kakubi ezikhuselweyo zabemi alizise kufutshane kakuhle imigqaliselo yobulungisa kwezentlalo, sebenzisa icebo inxenye izibalo zalo. Oku kusebenza, ngokungqinelana nomgaqo "marginalist" - imfundiso le ngezoqoqosho yaseOstriya Carl Menger, nto leyo ithi ukuba nayiphi na imali eseleyo imali amahlwempu zisoloko sixabiseke kuye ngaphezu sixa ukuba isityebi.

I indlela ubalo umlinganiselo ezinjalo kukuba izinga lerhafu yokugqibela ibekwe ngokungqinelana ethile ixabiso inzuzo. Kufuneka kuqatshelwe ukuba nefuthe elibi kukuba ngokomlinganiselo umgaqo ukususa isiphelo. Oku kuyinyaniso ngakumbi kunawo kuchaswa yezaseKhaya iintlobo zerhafu ngqo. Ngoko ke, nokusebenzisa indlela ingqongqo, oko kukuthi, wamisa amazinga avareji, kanye. Noko ke, asingabo bonke ingasombululwa, njengoko isicelo ngexesha elifanayo umgaqo ukulingana kunye siseko imida ukubheja akwenzeki. Inyaniso kukuba le ndlela, la manani equalized ngokuzenzekelayo.