Inkqubo yerhafu yase-US

Inkqubo yerhafu yase-US isekelwe kumgaqo-qoqosho we-liberalization. Ingundoqo yalo mgaqo kukusetyenziswa ngokufanelekileyo kwabalawuli beemarike banamhlanje bezoqoqosho. Isakhiwo sombutho wale nkqubo siquka amanqanaba amathathu kwaye sineentlobo zerhafu: i-federal, i-state kunye nommandla.

Ukususela kumbono wokukhuthaza (ezoqoqosho), ukuhlawulwa kwentela yase-US kuya kuzaliswa ngolu hlobo lulandelayo:

Ukusetyenziswa kwexabiso lokunciphisa kwexesha elikhawulezileyo , eliza kukhulisa isabelo seendleko kwaye, ngokufanelekileyo, ukunciphisa inani lenzuzo kwiindleko zeenkonzo kunye nemveliso. Ngamanye amazwi, inzuzo kwinzuzo yerhafu kunye nesixhobo sokukhuthaza utyalo-mali kwimisebenzi yezoqoqosho zezifundo;

- amalungelo anxulumene notyalo-mali kuphando kunye nomnye umsebenzi wokwakha kwaye kunokukhokelela ekuxolelweni okupheleleyo komhlawuli werhafu;

Izaphulelo zerhafu zenani elikhethekileyo, ezinikezelwe ukusetyenziswa kwimigaqo yokuvelisa yezinye iintlobo zamandla, isabelo esipheleleyo salo malunga neepesenti ezingama-50 zexabiso lempahla echanekileyo esetyenzisiweyo.

Inkqubo yerhafu yanamhlanje ye-USA ayisebenzisi ngokupheleleyo i-regional potential and up to 70 percent of all tax revenues goes to budgetary federation kunye nohlahlo lwabiwo olulandelayo kwinqanaba lemimandla kwilizwe.

Kwiminyaka yakutshanje, kuye kwanda ukwanda kweerhafu kwiindawo ngokwabo kwimimandla yokhuseleko loluntu, impilo yoluntu kunye nokukhuselwa koluntu. Nangona kunjalo, inkxaso-mali evela kwi-budget yezemali-mali isabonwa kakhulu (malunga nama-70 ekhulwini).

Inkqubo yerhafu yase-US ibonakalisa umsebenzi wezemali kaRhulumente, ngokusekelwe kwerhafu yabemi (ngabanye). Iinkalo eziphambili zerhafu ziquka:

- Irhafu yerhafu, ngoncedo apho malunga neepesenti ezingama-40 zeengeniso zentengo-mali ye-federal zenziwe;

- iinqununu ze-inshurensi yoluntu kwiimali ezihambelanayo, eziveliswe kwizabelo ezilinganayo zomqeshi kunye nabasebenzi.

Intlawulo yerhafu e-US iyaziwa ngokuba yinkimbinkimbi yokubala ingeniso ehlawulwayo. Oku kubangelwa ukuhanjiswa ngokufanayo komthwalo werhafu kubo bonke abantu belizwe. Kunokwenzeka ukuba ungabandakanyi imali ethile evela kwingeniso ehlawulwayo, sisebenzise inani leenzuzo ezizimeleyo, sebenzisa isilinganiselo esikhethekileyo semilinganiselo yerhafu yengeniso ehlaziyiweyo kunye nokunciphisa ipesenteji yerhafu ngokunyusa kwinzuzo. Lo mgaqo uqaliswa ukukhusela ukukhutshwa kwe-tax and accreditation payment tax.

Inkqubo yerhafu yase-US kwerhafu yecandelo leshishini inika ezi zerhafu zilandelayo:

- irhafu yengeniso yenkampani , ukubalwa kwemali ukuya kwi-9 ekhulwini yemali engenayo yebhajethi kunye ne-5 ekhulwini yemali engenayo;

- irhafu kwingeniso evela ekuthengiseni impahla yexabiso;

Irhafu yorhulumente kwimisebenzi yezoshishino, enqunywe lixabiso lentengo kunye nenkunzi.

Ezi ntlawulo ezimbini zokugqibela, ngokukodwa, zidlala indima "yomlawuli", kwaye ukubaluleka kwazo kwezezimali kwibhajethi yelizwe labo kuncinci.

Inxaxheba engabalulekanga yeentengiso, ezihlawulwa kuphela ngenani elincinci leenkonzo kunye neempahla, zingabonakaliswa kwizinto ezikhethiweyo zenkqubo yerhafu, isantya serhafu kuluhlu lwe-0% - 8%.

Ipropati (ipropati) ihlawulwa irhafu ukuba ivela kumashishini angomthetho. Isakhiwo somntu wabantu, esetyenziselwa ukusetyenziswa komntu, asixhomekeke kwerhafu. Irhafu yombuso ingaqokelelwa kuphela kwipropati efunyenwe ngabemi ngokulandelwa kwesipho okanye ilifa.