VAT ku Russia

VAT eRashiya kucingwa ukuba irhafu ebekwe kutshanje. Inxalenye enkulu yale iinzuzo zerhafu ezikhoyo namhlanje yaziswa emva kwi X mna, X leminyaka. VAT Russia, njengamanye amazwe, ziye ngokubanzi kusetyenziswa kuphela kwinkulungwane yamashumi amabini.

scheme irhafu oluthile value added tax kwadalwa ngo-1954 yi-ngezoqoqosho French Laura. Ukususela ngo-1958, unyaka intlawulo yokusetyenziswa ophuma eFransi.

VAT koMgaqo Tax ibhekisa kudidi irhafu ngqo. Kweentlawulo eli qela luphawulwa umsebenzi ikakhulu mali. Ukuvela zerhafu ngqo, ngokuqhelekileyo ezinxulumene ukwanda kwemali karhulumente. Ngokutsho data yembali, iintlawulo zokuqala ngqo baba excises. Bona ihlawuliswa kwiintlobo ezithile yempahla. VAT eRashiya nakwamanye amazwe luhlobo nokulingana ukuya rhafu, njengoko isetyenziswa kuzo zonke iindidi zemveliso.

Ngokufanayo, uhlobo irhafu yokuthengisa. Eyona nto ifunekayo ukuze kokuhluma yayo yaba kukunqongophala etsolo kwemali ngenxa inkcitho ezinkulu emkhosini ngethuba leMfazwe yokuQala yeHlabathi. Kufuneka kuqatshelwe ukuba irhafu yentengiso bathi ihlawuliswa kwisigaba ngasinye ukuhamba kwempahla kumthengi. Ngenxa yoko, abathengi kwanyanzeleka ukuba bathenge impahla ngexabiso olunyuswe kakhulu. Oku, kwabangela ukunganeliseki phakathi zombini abathengi kunye nabavelisi. Emva kokugqitywa irhafu imfazwe kwayekwa. Noko ke, kungekudala kwakhona zaqaliswa njengomthombo imali eyongezelelweyo.

Kufuneka kuqatshelwe ukuba emva kwakhona ukuqaliswa kwe-rhafu ngcono. Ngoko ke, ngoku erhafiswa kanye kuphela, ngokuqhelekileyo kwinqanaba ngemiyinge emincinci, nto leyo kancinci lwanciphisa kwimali eyinkunzi. Ngelo xesha baqalisa ukwenza imali ngokukhawuleza ngokwaneleyo ngasemkhumbini wokulondoloza imali, ekubeni ukwanda Sokuyekwa kwemali. Noko ke, bamthethela umgcini irhafu ngendlela, urhulumente ubunzima ilahleko kwaye ngenxa yokuba nako ukunika ulawulo ngokupheleleyo zonke izigaba imveliso kunye izigaba unyango leempahla. Zonke ezi zinto zenza isiseko ukuqaliswa VAT eRashiya ehlabathini lonke. Unzima lo Value Added ezinikwa ulawulo karhulumente ekuhambeni yonke inkqubo imveliso nengeniso.

VAT ngokubanzi kunye kutyikitywe isivumelwano malunga nokumiselwa i eEC. Phakathi sikhokelo amazwe Community lwezoQoqosho eliganelwe uvisisanise izakhiwo zabo zerhafu ngokungqinelana neemfuno wokusungula imarike eqhelekileyo. Ukususela ngo-1967, unyaka VAT wathi werhafu enkulu ngqo kwi kwintsimi yaseYurophu. Ngowe-1991, oko saqaliswa kuhlaziyo indlela bamuva isicelo rhafu. Ngenxa yoko, amalungiselelo eEC myalelo ezitsha yafakwa imithetho yamazwe ilungu loluntu.

Namhlanje uya kuhlawuliswa VAT eRashiya, Indonesia, Turkey, Latin America kunye namanye amazwe. Ukuma kunokuba ebanzi amanqaku yerhafu uzinzo kunye nokuthotyelwa kunye neemfuno zoqoqosho ekhoyo namhlanje.

Kufuneka kuqatshelwe izinto ezininzi ebangele ukuba ukuqaliswa VAT kulo mkhuba zobalo.

Okokuqala, lo ngowona iziphene eziye uphawu na irhafu ngqo. Ngokukodwa, ngenxa ubunzima ngokugqithisileyo yorhafiso kuvela nokubaleka ngokubanzi.

Enye into a intsilelo mali rhoqo. Ngokuphathelele ezi ngonaphakade-ephuhlisa imfuneko yokuphucula ingeniso leyo lwaqhutywa yi ekwandiseni isiseko nokunyusa ukusebenza irhafu.

Umba wesithathu obalulekileyo imfuneko yokuphucula iinkqubo ezikhoyo, kwakunye ebenza babe ukuthotyelwa kumphakamo wangoku lophuhliso loqoqosho.

Namhlanje indlela, njengako awayenzayo ukuqokelelwa kweentlawulo kumazwe amaninzi efanayo.