Kodi Msonkho N’chiyani?

Maboma amakhoma msonkho kwa anthu, mabizinesi, ndi mabungwe ena kuti apeze ndalama zothandizira anthu. Ndalama zimenezi zimaperekedwa ku ntchito zofunika monga maphunziro, kusamalira zaumoyo, malo otetezera dziko, ndi maprogramu a zaumoyo. Misonkho ndi yokakamiza, osati zopereka zaufulu, ndipo imalamulidwa ndi lamulo. Mphamvu ya kukhoma msonkho ndi ntchito yaikulu ya ulamuliro, kutheketsa maboma kupereka zinthu ndi mautumiki amene malonda okha sangapereke bwino.

Kumvetsa misonkho n’kovuta kwa ophunzira, aphunzitsi, ndi nzika chifukwa kumayambukira mwachindunji ndalama zotayidwa, khalidwe la zachuma, ndi mautumiki a boma. Dongosolo la misonkho loikidwa bwino limalinganiza ndalama za mbadwo ndi kuwonjezeka kwa chuma ndi chilungamo.

Mbiri ya Msonkho

Kupereka msonkho ndi kwakale kwambiri. Anthu a ku Igupto akale anasonkhanitsa misonkho ya mbewu, Aroma anakhazikitsa katundu ndi misonkho, ndi mafumu a m'zaka zapakati anachirikiza nkhondo mwa kulipira malo ndi malonda. Dongosolo la misonkho lamakono linasintha kwambiri ndi kukwera kwa mayiko. Ku United States, msonkho wa ndalama wa boma unavomerezedwa ndi kuperekedwa ndi Demence ya 16 mu 1913. Kutsogoloku, akuluakulu a boma ndi a msonkho anali malo aakulu opezera ndalama zoyendetsera ndalama za boma. Kumvetsa mbiri imeneyi kumathandiza kufotokoza chifukwa chake misonkhoma ina ilipo lerolino ndi mmene yapangidwira ndi mavuto azachuma, nkhondo, ndi zofuna za anthu. Mwachitsanzo, msonkho unayambitsidwa pa nthaŵi ya za zachuma ya za zachitetezo za za za za zachuma, pamene msonkho wambiri inali kuwonjezereka pa nkhondo yachiŵiri ya nkhondo ya m'nkhondo.

Mitundu Yosiyanasiyana ya Misonkho

Misonkho ingapangidwe ndi malo ake (omwe akukhomedwa msonkho) ndiponso ndi boma limene limawakakamiza kulipira msonkho.

  • Ndalama zolandiridwa za msonkho -msonkho pa malipiro, malipiro, chiwongola dzanja, phindu, ndi malipiro ena. Ingaperekedwe pa munthu aliyense (msonkho wa malipiro) ndi mabizinesi (msonkho wa malipiro). Msonkho wolandirawo umawonjezereka, kutanthauza kuti ndalama za msonkho zimawonjezereka pamene ndalama zikukwera.
  • Through Tchar -A msonkho wamalipiro a makampani a inshuwalansi ogwiritsidwa ntchito kusungitsa maprogramu a Social Security ndi Medicare . Mosiyana ndi msonkho wa malipiro, msonkho wa m'mapepala kaŵirikaŵiri umabwerera mmbuyo chifukwa umagwira ntchito kokha ku chotengera cha malipiro akutiakuti ndipo sumagwira ntchito ku malipiro a ndawala.
  • Squares Thlawulo [1] - Msonkho wogulitsidwa wa katundu ndi mautumiki . N’zofala kuti anthu olandira ndalama zochepa amawononga ndalama zambiri pa zinthu zolipidwa. Makampani a msonkho amasiyana kwambiri ndi boma ndi malo.
  • Tchalo cha mlingo [1] - Msonkho pa mtengo wa nyumba kapena katundu. Ndiwo gwero la ndalama za boma lakwawo ndipo nlozikidwa pa mtengo wa katundu. Masukulu a misonkho, madipatimenti a moto, misewu, ndi mautumiki ena a m'dziko.
  • Msonkho wa Msonkho - Msonkho pa zinthu monga petulo, moŵa, fodya, ndi mfuti. Kaŵirikaŵiri misonkho yopimira imagwiritsiridwa ntchito kuletsa kugwiritsiridwa ntchito kwa zinthu zovulaza ndi kusungitsa maprogramu a boma okhudzana ndi (m’jek., kuikizira ndalama za m’misewu kuchokera ku misonkho ya mafuta).
  • Capital Gains Throsar - Msonkho wa mapindu wopezedwa kuchokera ku kugulitsa chuma, zomangira, kapena malo. Malo aakulu angakhomedwe pamiyeso yosiyana malinga ndi nyengo imene akukhala (mphindi yachidule. nyengo yaitali).
  • Catestate ndi Cholowa Mtungo [1] – Misonkho pa kusamutsira chuma pa imfa. Msonkho wa malo wa boma umagwira ntchito kokha ku magawo aakulu kwambiri, pamene kuli kwakuti maiko ena amakakamiza malo awo kapena choloŵa chawo.
  • Olemba milandu [1] Misonkho pa katundu wochokera kunja. Matauji amagwiritsiridwa ntchito kutetezera maindasitale a m'dziko ndi kukweza ndalama, ngakhale kuti siiri yofunika kwambiri pa ndalama za boma lerolino kuposa m’zaka za zana la 19.
  • Msonkho wa Wealth Through[[FLT :1] - Msonkho pa chuma cha khoka (kuchepetsa ngongole). Misonkho yachuma njosoŵa ku United States koma imagwiritsiridwa ntchito m'maiko angapo a ku Ulaya. Iwo akutsutsana chifukwa cha kuŵerengera mavuto ndi kuuluka kwamalikulu.

Kupereka Msonkho kwa Magulu Osiyanasiyana

Boma la boma limadalira kwambiri pa misonkho ya ndalama (ya munthu aliyense ndi ya kampani) ndi kulipira misonkho ya kampani. M'chaka cha 2023, misonkho ya malipiro ya munthu aliyense yokwana pafupifupi 50% ya ndalama za boma, misonkho ya 36%, ndi misonkho ya kampani ya pafupifupi 9%. Inayi inachokera ku misonkho yochotsera katundu, misonkho ya malo, ndi magwero ena.

Munthu Aliyense Amalandira Msonkho

Msonkho wa malipiro a boma ndi wowonjezereka, ndi mabuloketi asanu ndi aŵiri a msonkho kuyambira 10% mpaka 37% monga 2024. Dongosololi limagwiritsira ntchito ndalama za msonkho zotsika, kutanthauza kokha gawo la ndalama zimene amapeza mkati mwa mzera uliwonse laperekedwa pa mlingo umenewo. Malo operekera msonkho, ngongole, ndi kusakhometsa msonkho kuchepetsa ndalama zolipira. Malo apamwamba ndi ndalama zoikizidwa (zonga ngati chiwongola dzanja cha ngongole ndi zopereka zopereka zothandizira anthu) amalola opereka msonkhowo kuchepetsa msonkho wawo. The Earlied Inhomed Inhome Infeed Incove for for foroc (EICC) ndi Child Stocks Wis Rice ndi zofunika kulipira ndalama zimene zimachirikiza mabanja apamwamba ndi olandira.

Msonkho wa ndalama zimene anthu amapeza umasonkhanitsidwa mwa kumanidwa malipiro a ndalama ndi kuyerekezeredwa kulipiridwa msonkho kwa anthu olembedwa ntchito. Opereka msonkho amalemba mapindu a chaka ndi chaka (Form 1040) pa April 15. Masheya a bungwe la Internal Revenue Service Service (IRS) amayang'anira ndi kukhazikitsa malamulo a boma a msonkho. Kumvetsetsa mabowolo a ndalama za msonkho ndi ngongole nkofunika kuti munthu akonzere yekha ndalama. Mwachitsanzo, zopereka za ntchito ku maakaunti a munthu wopuma pantchito monga 401(k) kapena IRAS zingachepetse ndalama zokhomakhoma misonkhoma yamakono pamene akumanga ndalama za tsogolo.

Kulipira Misonkho

Kulipira misonkho kumachotsedwa ku malipiro a antchito ndi olemba ntchito. Mtengo wa Social Security ndi 6,2% kwa antchito ndi 6.2% kwa olemba ntchito, amalembedwa kuti apeze ndalama zothandizira pa kampani ya malipiro a ndalama ($168,600 mu 2024). Mtengo wa msonkho wa Medicare ndi 1.45% wa antchito ndi olemba ntchito, popanda malipiro. Owonjezereka 0.9% Medicare surcoption imagwira ntchito kwa opeza ndalama zambiri (abwino kwa olemba mafaelo osakwatira). Odzifunira okha ntchito ndi olemba ntchito amalipira magawo onse aŵiri (15.3% ya Social Security and Medic areare), koma akhoza kuchepetsa theka la ndalama zawo zobwezedwa.

Kubweza misonkho kumabwerera mmbuyo chifukwa chakuti amatsata ndalama zimene amalandira ku kapiti ya Social Security, ndipo ndalama zoyendetsera ndalama sizimachotsedwa. Komabe, amayendera limodzi ndi mapindu a m'tsogolo: Kupuma pa ntchito ya zachitetezo, kupumula, ndi mapindu a opulumuka, limodzinso ndi inshuwalansi ya chipatala. Kuthetsa maprogramu ameneŵa kwanthaŵi yaitali kuli nkhaŵa yaikulu ya malamulo, pamene ndalama zoikizira ndalama zikuyang'anizana ndi kutha kwa zaka makumi ambiri zikubwera popanda kusintha kwa ndalama kapena mapindu.

Kukhoma Msonkho wa Malamulo

Makampani amalipira msonkho wa ndalama zimene boma limalipira chifukwa cha phindu lawo. Chikalata cha Tcouts ndi Jobs Chikalata cha 2017 chinachepetsa chiŵerengero cha makampani kuchoka pa 35% kufika pa 21%. Misonkho ya Corporate imatsutsana: ena amatsutsa kuti ndi ofunika kwambiri, pamene ena amatsutsa kuti safuna kutsatsa malonda ndipo amagulitsidwa ndi antchito ndi ogula. Mabungwe ambiri amagwiritsa ntchito ndalama zokwezedwa mwalamulo, ngongole, ndi phindu la m’mphepete mwa nyanja kuchepetsa ndalama zawo za msonkho. Makampani a United States amakhomanso phindu la makampani a m'dziko, ngakhale kuti amasungitsa misonkho yoŵirikizidwa ndi makampani a kampaniwo.

Kupereka Msonkho kwa Boma

Maboma ali ndi ulamuliro waukulu wa misonkho, yodalira malamulo a boma ndi malamulo a boma. Madongosolo a msonkho amasiyana kwambiri, ndipo maboma ena amadalira kwambiri pa misonkho ya ndalama zimene amapeza, ena pa misonkho ya malonda, ndipo ena (monga Alaska, Florida, Nevada, South Dakota, Texas, Washington, ndi Wyoming) omwe alibe msonkho wa munthu. Maboma amasonkhanitsanso misonkho ya makampani, misonkho, ndi misonkho ya katundu (misonkho ya katundu ili yofunika kwambiri pa mlingo wa dzikolo).

Msonkho wa Boma

Maboma ambiri amakhazikitsa msonkho wa munthu aliyense. Maboma ambiri amakhazikitsa msonkho wa ndalama zimene amapeza. Nthawi zambiri misonkho ya boma imachepetsedwa pa malamulo a boma a ndalama zolipira msonkho koma ndi ndalama zokwezedwa ndi zokwezedwa zosiyanasiyana. Maboma ambiri amalola kuti boma azipereka ndalama zimene amafunikira, pamene ena akupereka ndalama zawo.

Kuchuluka kwa ndalama za msonkho zimene boma limapereka kumakhudza kwambiri zachuma, kuwonjezereka pa nthaŵi ya kukwera kwa chuma ndiponso kuchepa kwa ndalama.

Kugulitsa ndi Kugwiritsira Ntchito Msonkho

Maboma ambiri amagulitsa msonkho kwambiri. Pa maboma 2024, maboma asanu alibe msonkho wa boma: Alaska, Delaware, Montana, New Hampshire , ndi Oregon. Pamawu ena, milingo ya msonkho imakhala kuchokera pa 2.9% (Colado) mpaka 7.25% (California). Maboma ambiri amawonjezera msonkho wawo wogulitsa, kuwonjezera mlingo wa ndalama zimene apeza m’mizinda ina. Amalonda amakhoma misonkhoma ku zinthu zambiri zooneka, koma kaŵirikaŵiri amaletsa. Chakudya chapakhoma ndi mankhwala operekedwa ndi mankhwala oletsedwa kaŵirikaŵiri chimachepetsedwa kuchepetsa mphamvu ya kugulitsidwa kwa mabanja otsika.

Kukwera kwa ntchito ya ucommerce kuli ndi kusonkhanitsa msonkho kocholoŵana. Kutsatira chigamulo cha Khoti Lalikulu la 2018 mu South Dakota v. Wayfair , maboma angafunikire kuchotsamo ogulitsa a boma kuti abweze ndi kutumiza msonkho ngakhale ngati sakhalapo m’dziko. Zimenezi zawonjezera kwambiri ndalama za boma zoperekera msonkho ndi kuchotsa malo oseŵera a ogulitsa akwawo.

Misonkho Ina ya Boma

Mayiko ena amakhoma msonkho wa petulo (wogwiritsidwa ntchito popereka ndalama zapamsewu), mowa, fodya, ndi cannabis (kwalamulo). Mayiko ena ali ndi misonkho ya malo kapena cholowa, ngakhale kuti boma limapereka msonkho wochuluka wokwanira wochepa kwambiri wokhudzana ndi magawo a boma. Mayiko angapo (Mariya, New Jersey, ndi ena) amakhometsa msonkho pa katundu wawo monga galimoto kapena zipangizo zamalonda. Kuwonjezera apo, maboma angatenge msonkho wa misonkho kapena misonkho ya ndalama pa ntchito yamalonda.

Kupereka Msonkho kwa Anthu a M’deralo

Maboma akwawo . . . Nkhoma za msonkho za boma ndi ndalama zimene anthu amalipira ku madera ena monga mizinda, mizinda, madera a sukulu, ndi madera apadera. Nkhoma za msonkho za m'dzikolo ndi ndalama zoyendetsera ntchito. Msonkho za ndalama zimene amakhoma sizigwiritsidwa ntchito kwambiri m'madera ena (mwachitsanzo, New York City, Philadelphia, ndi maofesi ambiri a Ohio). Kaŵirikaŵiri misonkho ya m'malo a boma kapena boma imabwezanso msonkho chifukwa cha misonkhoma ndi misonkho ya malonda imatenga mbali yaikulu ya ndalama zimene mabanja angolandira.

Msonkho wa Malo

Msonkho wa katundu ndi maziko a ndalama za boma. Amayeza za malo ndi nyumba za dziko lapansi malinga ndi mtengo wa katunduyo. Malire a malo, kulanditsa, ndi msonkho zimasiyana malinga ndi ulamuliro. Ndalama za msonkho za K-12 za ndalama za ndalama za msonkho (pafupifupi theka la ndalama za masukulu a m'mayiko ambiri), apolisi ndi ozimitsa moto, misewu, mapaki, malaibulale, ndi ntchito zina za boma. Misonkhoma ya katundu imachotsedwa pamalipiro a boma, ngakhale kuti ndalama zoyendetsera ndalamazo zinaikidwa pa K-120,000 ndi kusintha kwa misonkhoma.

Kuŵerengera katundu kumaphatikizapo kuweza (msonkho pa mtengo wa $1,000) ndipo kungaphatikizepo kupenda kwapadera kaamba ka kuwongolera konga makwalala kapena misewu yapamsewu. Okhala panyumba angayenerere kusaloledwa kusuta monga ngati kusaloledwa kusuta panyumba (mtengo wolipira malo okhala amodzi) kapena kuzizira kwa nzika zapamwamba. Kupimira kumachititsa eni katundu kukayikira zimene akuganiza kuti n’zolakwika.

Amapereka Msonkho M’madera Ena

Maboma ambiri amakhazikitsa msonkho wowonjezereka pa msonkho wa boma. Msonkho wa malonda wophatikiza pamodzi ungapose 10% m’mizinda ya msonkho wapamwamba monga Chicago, New Orleans, ndi Seattle. Ndalama za msonkho za kuderalo zimachokera ku ndalama zachisawawa kapena zolinga zoikizidwa monga zoyendera, zachitetezo, kapena zachuma. Mabungwe ena amakhoma misonkho yapadera ya kumaloko yosungirako msonkho pa masiku a hotela atha, magalimoto obwereka, kapena zakudya za m'malesitilanti.

Maziko Ena a Ndalama za M’deralo

Maboma ena amakhoma ndalama zothandizira ntchito monga madzi, kutaya zimbudzi, kusonkhanitsa zinyalala, mapepala omanga, ndi malaisensi a malonda. Pamene kuli kwakuti zimenezi zimatchedwa ndalama zolipirira ntchito m’malo mwa misonkho, iwo amapangabe ndalama zokhalira m’mudzi. Maboma ena amaika misonkho ya mafuta, misonkho ya magetsi, kapena ya matelefoni. M’mayiko angapo, misonkho ya ndalama ya m’dziko (kaŵirikaŵiri yolembedwa kuti misonkho) imachotsedwa pa malipiro a antchito amene amagwira ntchito pa malire a mzinda, mosasamala kanthu za kumene amakhala.

Msonkho ndi Khalidwe la Zachuma

Misonkho imakhudza anthu ndi zosankha za mabizinesi. Misonkho yochuluka yotsika mtengo ikhoza kulepheretsa ntchito yowonjezereka, kusunga, kapena kusungitsa ndalama, mfundo yodziŵika monga Laffer form . Komabe, umboni wamakhalidwe umasonyeza kuti kulabadira misonkho kumadalira pa zinthu zambiri, kuphatikizapo kupezeka kwa ndalama, ndi mtundu wa msonkho, ndi malo a zachuma. Misonkho ikhoza kuchotsa katundu amene waperekedwa ndi kulipira katundu kapena zinthu zogulidwa pa Intaneti (zofunika kuti misonkhozo isinthe).

Zisonkhezero za msonkho, monga ngati ngongole za kufufuza ndi kupita patsogolo, mphamvu zobwezeretsedwa, kapena nyumba zopezedwa zochepera, zalinganizidwira kulimbikitsa ntchito zina. Pamene kuli kwakuti zimenezi zingakhale zothandiza, zimasokonezanso malamulo a msonkho ndi kuchepetsa ndalama. Ndalama zowonongedwa ndi ndalama zowonongedwa ndi ndalama, ngongole, ndi kulandidwa kwa makampani. Kuzindikira malonda ameneŵa ndi mfungulo yoyang'anira malamulo a msonkho.

Kutsatira Msonkho ndi Kubetcha

Kwa anthu ambiri, msonkho umayendera chaka chilichonse. Olemba ntchito amakana malipiro ndi kulipira misonkho pa sheke ya malipiro ozikidwa pa mtundu wa W-4 wa wolembedwa ntchito. Anthu olembedwa ntchito ayenera kulipira ndalama za msonkho zoŵerengetsera. Chaka cha msonkho chimatha pa December 31, ndipo amabwerera (kuphatikizapo kuwonjezera) n’kwabwino pofika pa April 15 pa chaka chotsatira. Opereka msonkho angapereke makompyuta pogwiritsa ntchito pulogalamu ya msonkho kapena olemba ntchito. Malamulo a IRS amabwezetsa ndi kulipira misonkhongo yowitsa ndalama yochuluka m’milungu yochepa.

Kulinganiza msonkho kumafuna ndalama zoyendetsera bwino ndi zochepetsera ndalama kuti achepetseko vuto. Mwachitsanzo, kutchula ndalama zimene amapeza pa chaka chandalama zotsika kapena kuwonjezera ndalama zimene mumalandira kutsika kwa chaka cha malipiro a ndalama kukhoza kuchepetsa msonkho wathunthu. Kupereka ndalama za maakaunti a msonkho monga 401 (k), IRAS, ndi Health Savits Aakhawunti (Monga) kumapereka mapindu a mwamsanga ndi ndalama zosungidwa kwa nthaŵi yaitali. Ophunzira ndi aphunzitsi ayenera kuzindikira mfundo zofunika za misonkho ya misonkho, makamaka ngati ali ndi ntchito yaganyu, makampani aganyu, kapena ntchito yomanga makampani aufulu.

Mikangano ya Msonkho

Mfundo yaikulu pa nkhani ya msonkho ndi yakuti:

  • Fat Confective vs. Misonkho [1] – Kodi misonkho iyenera kuwonjezeka ndi ndalama zoyendetsera chuma, kapena kodi mlingo waufupi uyenera kufeŵetsa malamulowo ndi kulimbikitsa kukula?
  • Truffs ndi Economic Atting – Kodi misonkho imalipira yokha kupyolera m'ntchito yowonjezereka yachuma, kapena kodi imawonjezera zopereŵera ndi kufunikira kuchepetsa ndalama?
  • Mav. Kulandira Misonkho [1] – Kodi msonkho wa boma uyenera kusungidwa mmalo mwa ndalama? Ochirikiza akutsutsa kuti kuchepetsa kusalingana; otsutsa amakweza mtengo ndi nkhaŵa za ulendo wamalikulu.
  • Mabowo a tapthingi ndi Base Broadening [1] – zotsekera ndi ngongole (kutsekera chigawo) zikhoza kulola kutsika pamene akuwonjezera ndalama zomwe zili . Komabe, chiboo chilichonse chili ndi mphamvu yomenyera kusunga.
  • International Troughation [[FLT ]] - [1] Kodi makampani a mitundu yonse ayenera kupatsidwa bwanji msonkho kuti atetezere ku malamulo a za phindu lotsika? Chipangano cha padziko lonse cha misonkho cha OECD ndi kuyesayesa kwaposachedwapa kuti athetse zimenezi.
  • [[FLT: 0] Misonkho yachikhalidwe [1] – msonkho wa carbon kapena kapusi ndi trade ikulingaliridwa kuchepetsa kutulutsa mpweya wotenthetsa dziko. Misonkho imeneyi ingawonjezere ndalama pamene ikusamalira kusintha kwa nyengo.

Kumaliza

Msonkho ndi mbali yocholoŵana ya ulamuliro. Federal, boma, ndi maboma adziko limodzi amagwiritsira ntchito zida za msonkho zosiyanasiyana kupezera ndalama zothandizira ntchito zimene nzika zimadalira. Kumvetsetsa mmene misonkho imeneyi imagwirira ntchito , ziyambukiro, zikhumbo, ndi malamulo a malonda a anthu kupanga zosankha za ndalama ndi kutengamo mbali m’nkhani za democracy. Ophunzira ndi aphunzitsi amene amalandira misonkho ali okonzeka bwino kupenda malingaliro a zandale, kulinganiza ndalama zawo, ndi kuyamikira ntchito ya boma m'chitaganya. Kuŵerenganso, [[FLT:] Centeral . [FFFF] Mafution: [FFF:] Katundu wa ndalama, ndi kuwonjezera pa chiwongola cha ndalama.