Inkqubo yerhafu eJamani. Siseko kunye iintlobo ezisisiseko iintlawulo

ilizwe ngalinye zayo ezikhethekileyo imigaqo zobalo, ukuba kwi engundoqo imithetho yayo ethile. Inkqubo yerhafu eJamani kule nkalo, ngokoluvo ingcali, yeyona nengqiqo kwaye 'ukuze kuncedakale abantu. "

Kufuneka kuqatshelwe ukuba le ncwadi iya kunikezelwa kuphela imigaqo esisiseko inkqubo yerhafu, kwakunye eziphambili iintlobo zerhafu. Iifomula ukubalwa kunye nezintsonkothileyo izinto zixhomekeke isifundo ngomlinganiselo omkhulu. Injongo yethu - ukuze ufumane uluvo jikelele.

Le nkqubo yerhafu ngoku wazalelwa eJamani emva kweMfazwe Yehlabathi II ngomhla kummandla Federal Republic of Germany, kwaye kungoku nje kukho zilolo hlobo zazilulo, ngaphandle eziliqela neenguqulelo ezenziwe kuye malunga neemfuno leyinene ekhoyo.

Njengoko ifundwe imithombo ezininzi, inkqubo iziseko bathiwa yi ekupheleni 40 zenkulungwane lokugqibela Lyudvigom Erhardom. Yaba nguye lowo wavakalisa imigaqo eziphambili ekufuneka sikhokelwe (guided) inkqubo yerhafu eJamani. Ukuba ngaba lokuhlolisisa imigaqo yezoqoqosho kunye nezinye ezithile, ke zezi zilandelayo:

• Nayiphi na irhafu e eJamani, kwakunye nezinto eziyimfuneko ukuze ingqokelela zalo ziya kuba udibaniso ubukhulu apho kuncitshiswe. Ixabiso irhafu ngaxeshanye, kufuneka ilingane nexabiso iinkonzo ezibonelelwa ngurhulumente abemi balo.
• Irhafu kufuneka bulingane ukuhanjiswa ngengeniso, akakwazi ningabaleli ukhuphiswano sempilweni.
• inkqubo yokuqokelela irhafu kufuneka ngaphandle worhafiso oluphindiweyo sikhawulelane nkqubo kwesakhiwo.
• Taxation kufuneka athathe ingqalelo umdla ubomi abucala yabemi.

Zeziphi irhafu

Germany endle kweerhafu ligxile eziliqela izityholo, nabanako ukwahlulelana ngayo:

• Kwicala - iirhafu zomhlaba federal, kamasipala, kunye nemibutho yabasebenzi. A indawo ekhethekileyo kolu didi ithatha irhafu ibandla.
• irhafu lwePropati - kwingeniso (ingeniso kwimivuzo kunye capital turnover), corporate, ezorhwebo kunye nebandla, kwakunye yentlawulo nobunye.
• Irhafu yepropati - ubunini mhlaba, umhlaba, ilifa, ezorhwebo kunye nebandla.
• iingeniso zerhafu yorhwebo-mali - iVAT imoto, ukhuseleko emlilweni, ukuthengwa komhlaba, kunye yaku kunye nezinye iintlobo kwezibonelelo zokuzonwabisa, zokungcakaza kunye nehashe racing, inshorensi.
• imisebenzi Customs and irhafu kwimpahla yabathengi - yokungenisa kunye ukuthunyelwa kwempahla, inani iziselo ezinxilisayo, ukutya lula, -oyile kwizimbiwa, ikofu.

inkqubo yerhafu German yokubeka phezu abemi balo phantse onke amacandelo embalwa yobomi babo. Njengoko data kwi arhente ezahlukeneyo analytical, isabelo ingeniso yerhafu kweli lizwe isusela ukusuka 80-89% (amanani ke ingacaci, ngenxa iindlela ezahlukeneyo yokulinganisela parameter). Ukuze athi le nkqubo kugqibelele, okanye, phezu koko, kukho inani lokusilela, unelungelo kuphela abahlali karhulumente kunye nabantu abafanelekileyo kule nkalo. Kwesi sicatshulwa - inkcazelo emfutshane yinxalenye encinane kwisixokelelwano mali waseJamani.