Umthwalo Irhafu: ukuchongwa abalinganiswa yeencindi

Ngokufuthi, ngokuba nokubunjwa kweerhafu ngeniso kwiinkonzo zemali yonaniso ezinkulu liphuhlise scheme, nto leyo ebonakalisa umbutho yokuhamba kwemali kunye yorhwebo kwemali ngendlela yokuba izakhiwo zichithakala umlamleli nabantu ezingamalungu (amagosa iinkokheli okanye phakathi abaseki zeenkampani eziliqela enye inkampani ebambe ).

amava World endle kweerhafu ibonisa ukuba umthwalo ngokupheleleyo irhafu Umhlawuli kufuneka ukuya kwi-40% yengeniso.

Isihlabo irhafu amashishini Russian kwenkqubo eliqhelekileyo yorhafiso amaxesha ukuya kwi-70% kwingeniso iyonke. Le pesenti eliphezulu kungenxa kwinqanaba ixabiso ingeniso yerhafu efunyenwe umhlawuli, kwaye kuxhomekeke isiseko serhafu kunye nerhafu, athe ahlawulwa ibhajethi ngoku.

Kwinqanaba yomthwalo ishishini irhafu iqumrhu ibonakalisa isabelo bayirhole ngokohlobo irhafu ye yemali iyonke. Esi salathisi ibalwa njengoko umlinganiselo kweentlawulo irhafu ukuya ngumthamo opheleleyo kwempahla, iinkonzo kunye nemisebenzi. Iindlela yokubala maninzi ezincwadini zesayensi. Ahluke kule mali yerhafu ongangqalanga ukuze bakuthathele ingqalelo isixa imiqulu zeentengiso.

Ibonisa ukusebenza lweshishini velisa umthwalo werhafu, ukubalwa olusekelwe kuthathelwe ingqalelo izikhombisi ezinjalo: irhafu ngqo nengxelo-ntetho, i zentlalo emanyeneyo irhafu, kwaye, kakade, iminikelo kwi-inshorensi esisinyanzelo yentlalo ngokuchasene iingozi mveliso. irhafu weyele ngokuhambelana nomthetho osebenzayo. Kulo mzekelo, izinto eziphambili ekufuneka ziqwalaselwe kuba nefuthe elibonakalayo umthwalo werhafu:

- umgaqo-nkqubo yobalo lenkampani;

- breaks kunye nezinye okukhethwayo;

- mali, notyalo-nkqubo yerhafu kurhulumente;

- ukufumaneka lolwabiwo-mali, deferrals kunye iintlawulo zezavenge, kwakunye ngetyala kwerhafu utyalo-mali ;

- yokuhlala ushishino ngendlela offshore okanye indawo ezamahala kwezoqoqosho (eRashiya).

umthwalo elipheleleyo irhafu lweshishini lunikezelwa njengomyinge aggregate ethe yaye uhlawule iintlawulo iinzuzo evela kwintengiso yempahla phezu yothuba elithile, kuquka ingeniso kunye nezinye ingeniso.

NN = N / (WA GNI +) *-100%, apho

NN - sisalathisi yomthwalo irhafu;

N - isixa irhafu ethe yaye bahlawulwa;

WA - ingeniso evela kwintengiso;

GNI - iindleko non-zokusebenza.

Isihlabo irhafu koshishino kuhlalutywa ngokusebenzisa izalathisi ubuninzi, usebenzisa indlela ingumlingani. Ngokungafaniyo nabanye, le ndlela ivumela ukuba ukuqikelela umthwalo werhafu nokuba kubungakanani ezinjalo zamaziko mali ngamnye, njengoko ingeniso, ingeniso, iirhafu ngqo, iinzuzo ezinkulu kwisifundo, imivuzo kunye nezabelo.

umthwalo Tax factor lulwahlulo ubungakanani iintlawulo zerhafu owayenethombo lwezemali fom yokuqala. Iinqobo yale index Uluhlu ukusuka kwiqanda ukuya kwenye. Kulo mzekelo, akukho rhafu kwi zero, nabo bonke cash flow engenayo uyarhoxiswa ngokohlobo irhafu ubunye mali.

Kukho omnye umlinganiselo umthwalo werhafu, ebalwayo njengoko umlinganiselo emva kwerhafu cash flow ukuya yokuqala. Eli nani kuthiwa ingumlingani kwimveliso.

Isihlabo kwerhafu anokuthi alungi-lungiswe ngoncedo yolawulo karhulumente. Umzekelo, ukunciphisa umthwalo werhafu kwi inzuzo, urhulumente kudala iimeko azivumi ukuba uphuhliso olukhawulezayo ezikhoyo ezinjalo.

Kwinqanaba umthwalo werhafu karhulumente njengoko zibalwa ngokusekelwe iqumrhu loshishino ethile. Noko ke, kule meko sithetha ngayo le mali ngokohlobo irhafu yengeniso non-irhafu, kwaye umthamo intengiso limelwe umthamo manani zorhwebo.