Bungwe la Australian Treasury lili ndi malo aakulu pa kakonzedwe ndi umphumphu wa dongosolo la msonkho wa dzikolo. Pamene kuli kwakuti Australian Taxicoation Office (ATO) imasamalira kuloŵerera kwa tsiku ndi tsiku ndi kutsata, Treasury imakhazikitsa dongosolo la malamulo ndi ma pulatimenti a malamulo amene amalamulira mmene mikangano ya msonkho imayambira ndi kuthetsedwa. Dongo lakukhazikitsa malamulo loyenera ndi lothandiza kuti pakhale kusamvana koyenera, osati kokha kuti munthu apereke ndalama komanso kuti apereke ndalama zambiri.

Kupenda Mbali ya Ndalama ya ku Australia

Treasurer ndi bungwe la malamulo a boma la Australian. Mathayo ake amaphatikizapo kulangiza boma za malamulo a msonkho, kukonza malamulo, ndi kuyang'anira kuyendetsa bwino malamulo a msonkho. Treasuryyo siikhazikitsa mikangano ya msonkho; ntchito imeneyo imakhala ya ATO ndi Boma la Australian Solicitor . Komabe, Treasurer imakhazikitsa malamulo oletsa malamulo amene amayendetsa. Zimenezi zimaphatikizapo malamulo okhazikitsa ufulu wa okhoma msonkho ndi mathayo, kukhazikitsa maziko a kutsutsa ndi kuchonderera, ndi kuvomereza zikalata za kutsutsana za ATO.

, Khate imagwirira ntchito pamodzi ndi ATO, Attorney’s Department, ndi makhoti kutsimikizira kuti dongosolo la chigamulo cha mkangano likhalabe logwirizana. Treasury imayang'aniranso kuchitidwa kwa dongosolo la misonkho kupyolera m'kusanthula mabukhu ndi chivomerezo cha osungitsa, kudziŵira nkhani zimene zingafunikire masinthidwe a lamulo kapena masinthidwe a zachuma atulukapo ku maulamuliro opereka chilango, kuyambitsidwa kwa malamulo otetezera msonkho, ndi kupititsa patsogolo ziyeneretso za ATO ku ADR asanatulukire ku khoti.

Kulimbana ndi Msonkho Ku Australia

Mikangano ya msonkho ku Australia ingabuke kuchokera ku nkhani zosiyanasiyana, kuphatikizapo kumasulira malamulo ovuta a msonkho, kugwiritsa ntchito malamulo oletsa kuposerapo, kutumiza masinthidwe, ndi kuikidwa kwa zilango. Malinga ndi lipoti lapachaka la ATO, masauzande ambiri amaikidwa m’ndende chaka chilichonse, ndipo chigawo chochepa chikuwonjezeka ndi kuwonjezereka kwa mayeso. Magawo ambiri a mkanganowo amaphatikizapo msonkho wa ndalama, katundu ndi mautumiki (GST), ndi malangizo apamwamba.

Mapangano aakulu kaŵirikaŵiri amaphatikizapo anthu okhoma msonkho akuluakulu a m'makampani ndi anthu oyenerera a pauni, koma SME ndi anthu ena omwe amapikisana ndi kuyerekezera kumene amakhulupirira kuti n’kolakwika. Malingaliro a Treasurer atha kuchotsa ngakhale mkangano umodzi wotsatizana ndi kuchititsa kudalirana kwakukulu kwa wokhometsa msonkho ndi boma. Chifukwa chake, malamulo akuletsa mikangano pamene kuli kotheka, kuwathetsa mwamsanga pamene ichitika, ndi kuithetsa monga njira yomalizira yopezera ndalama.

Mabungwe Otsogolera pa Kusamalira Mikangano Yamsonkho

Mabungwe a zachuma amalimbikitsa njira zambiri zothetsera mikangano ya msonkho mogwira mtima.

Kuyamba Kugonana ndi Munthu Womwe Anayamba Kudwala

Kutomerana koyamba ndi maziko a Kayendedwe ka Ndalama. Opereka msonkho amalimbikitsidwa kufunafuna momvekera bwino pa mathayo awo a msonkho mwa malamulo aumwini, malangizo a asanaperekedwe, ndi kuulula . Treasury imachirikiza kugwiritsira ntchito kwa ATO kwa madongosolo a ngozi, amene amalola chuma kusumikidwa pa opereka msonkho apamwamba pamene kulibe okhoma msonkho ambiri. Pamene mkangano wothekera wapezeka, ATO amalimbikitsidwa kuloŵa m'ntchito ya wopereka msonkho pamlingo woyamba wothekera . Zimenezi zingaphatikizepo misonkhano, zogonjera zolembedwa, ndi akatswiri, zonse zolinganizidwa pa nkhani zokayikitsa.

Ntchito Yomanga Malamulo

Malamulo okhwima athetsa mikangano yonse ya msonkho. [[FLT: 0] Act yokhudza kuyang'anira ntchito za boma 1953 ndi Kusonkhanitsa Tchatacossment Act 1936 [ (monga ngati kukonzedwanso) amakhazikitsa malamulo a mayeso, zitsutso, ndi kuchonderera. Ndalama imapendabe ntchito zimenezi kutsimikizira kuti zikhalabe zoyenerera. Masinthidwe aposachedwapa aphatikizapo njira yotsutsa, kufunsikira nthaŵi ya kulipira m'mikhalidwe ina, ndi kumasulira mtolo wa zitsimikizo za milandu. Malamulo amakhazikitsanso kubwerera kwa pakati pa ATO; kenaka kupenda [FFFOT:] [AF] [FF] [F5] ndi kutsimikizira kwapadera kwapadera kwa: [Fomati:]

Kulimbana Kosiyana Kothetsa Vuto (ADR)

Khate ndi chichilikizo champhamvu cha chigamulo chosinthana cha mkangano njira, makamaka kugwirizanitsa ndi kugwirizanitsa. ADR ingagwiritsiridwe ntchito pambali iliyonse ya mkangano, kuyambira pa nthaŵi ya kuikidwiratu kufikira panthaŵi ya kukambirana. Ndalama imachirikiza makonzedwe alamulo amene amalola AAT ndi makhoti kutsogolera anthu ku ADR. M’nkhani zambiri, ADR imatuluka m’chigwirizano chovomerezeka, kuletsa mtengo ndi kuchedwa kwa kumvetsera. Bungwelo limaphunzitsanso ndalama za ATO m'kaundula ndi maluso. Malinga ndi chidziŵitso cha programu ya ATO, ADR yatsogolera ku kuchuluka kwa malingana kwa 70% m'zochitika zoyenera.

Kuona Zinthu Moyenera ndi Moyenera

Kuonekeratu kwa masamu kuli lamulo lalikulu. Treasurer imalamula kuti ATO afalitse malamulo ake otsutsa mfundo zogamula, kuphatikizapo mfundo zake zogwirizana ndi kugawira anthu. Anthu opereka ndalama ali ndi ufulu wodziwa bwino ufulu wawo, masitepe ophatikizidwa potsutsana ndi kugamula, ndi zinthu zimene ATO amalingalira posankha ngati akufuna kugamulapo. Kompani imayang'aniranso [[FL:0]x Practitions Board [ kutsimikizira kuti miyezo ya akatswiri ikusungidwa, zimene zimathandizira kukwaniritsa zoyenerera za opereka msonkho amene amadalira malangizo oyenerera.

Kugwiritsira Ntchito Mabungwe a Anthu Otchuka ndi Umboni Wodalirika

Pa mikangano yovuta kwambiri . Yonga kusamutsira, kuletsa msonkho, ndi msonkho wa zandalama . Ndalama zalimbikitsa kukhazikitsidwa kwa mabungwe a akatswiri mkati mwa AAT ndi Federal Court . Mabungwe ameneŵa ali ndi oweruza kapena ziŵalo zaluso la misonkho, imene imathetsa milandu ndi kupanga zosankha zapamwamba. Bungwe la zapamwamba limachirikizanso kugwiritsira ntchito mboni zaluso ndi misonkhano ya mboni zogwirizana kuthetsa mikangano.

Kusintha M’kamwa

Pamene njira zina zonse zatha, kutsutsana kungakhale kosapeŵeka. Njira yeniyeni yodzera m’makhoti a Australia njabwino.

Masitepe a Kupenda M’limodzi Asanakhale: Kuzemba ndi Kubwereramo

Asanachitepo kanthu ku khoti, wopereka msonkho ayenera choyamba kukhala ndi chitsutso chalamulo ndi ATO. Gulu la ATO lipendanso mkanganowo ndipo kaya, mbali kapena yokwanira, kapena kuletsa chitsutso. Ngati wosaloledwa, wopereka msonkhoyo angafunsire kaamba ka kupendedwa ndi AAT kapena apilo mwachindunji ku Federal Court. Komboni yakhazikitsa njira yoletsa kuchepetsa kuchedwa; chifukwa, tsopano olipira msonkho ali ndi zaka zinayi (papita zaka ziŵiri) kuletsa m'mikhalidwe ina.

Apolisi Apereka Malipilo Okhudza Udindo (AAAT)

AAT imapereka njira yamwamwaŵi, yaing'ono yopendera zosankha ATO . AAT ingatsimikizire, kusiyanasiyana, kapena kuikira pambali chigamulo cha ATO. Treasury yachirikiza kusintha kwa malamulo kumene kumapatsa AT kusinthika kowonjezereka kugwiritsira ntchito chigamulo china chotsutsana ndi kuyang'anira milandu. Mabungwe a AATI ndi amalonda apadera pankhani za msonkho, ndi ziŵalo zimene zili ndi zokumana nazo kwambiri m'malamulo. Mikangano yambiri ya misonkho imene imachitidwa mosatsutsika imakhala yomaliza pamlingo wa AT, ndi kachigawo kochepa kokha kamene kanachonderera ku Federal Court.

Khoti Lapadela la Australia

Federal Court ikumva zifunsiro kuchokera ku AAT ndi zifunsiro zachindunji kuchokera ku ATO. Khoti liri ndi Chikalata cha Mapilo chopatulidwa Kuyang'anira milandu imeneyi. Kutsogolera kuli kwalamulo kwambiri kuposa pa AAT, ndi malamulo okhwima a umboni ndi mfundo zalamulo. Zosankha za Boma la Boma la Federal Court zapafupi pamene iwo amamasulira mfundo za lamulo. Kutayidwa ndi ATO kungayambitse kusintha kwa malamulo. Mwachitsanzo, zosankha zingapo zaposachedwapa pa tanthauzo la “ATCPUPUPU. m'makonzedwe aakulu a bungwelo zinatsogolera bungwe la bungwe la Relation ndi kutulutsa nkhani zokambirana.

Bwalo Lapamwamba la Australia

Kupitira ku Bwalo Lalikulu kumafunikira tchuthi chapadera ndipo sikwabwino kuperekedwa . Mofanana ndi pamene mlanduwo uphatikiza mfundo yaikulu ya lamulo kapena mkangano pakati pa zigamulo za khoti laling'ono. Zigamulo za msonkho wa khoti Lalikulu n’zosonkhezera, zikumapereka zitsanzo zimene zimagwirizanitsa maulamuliro onse amtsogolo. Treasury imagawana zolimba ndi kugawana mwa kupereka umboni wa cholinga cha lamulo ndi mwa kupereka lamulo lokumbukira pamene kuli kofunika “kutetezera malo a ndalama [1] (mwaŵirikawiri koma mwalamulo lololedwa).

Zowonongedwa ndi Kupereka Ndalama

Malipiro a ATO angawonjezere ndalama za msonkho kwa wopereka msonkho ndi boma. Ilo limayang'anira bajeti ya ATO ndi kuyembekezera kuyendetsa ndalama zothandizira. Opereka msonkho amene alephera angalamuliridwe kulipira ndalama za ATO, pokhapo ngati mlanduwo unadzutsa chiwongola dzanja chachikulu cha anthu. Komanso, ngati ATO mopanda dala anakana kukhazikika, opereka msonkho angaperekedwe pa maziko a kusasamala. Komiti yapereka malangizo amene amafuna kuti ATO apeze ndalama zolipirira ndi kuchotsapo mayankhidwe ngati ndalama zopimira zikuposa mapindu amene akupitirizabe.

Wotenga Malo ndi Kupita Patsogolo kwa Kachitidwe ka Kazambitsirano

Bungweli limaonetsetsa kuti anthu akukambirana ndi anthu okhoma misonkho, alangizi a misonkho, mabungwe a zamalonda, ndi akatswiri a zamaphunziro kuti akonze mfundo zothetsera mavuto awo.

  • Mapepala ofunsira kwa anthu: Atatulutsidwa pamene Treasury ifuna kusintha kwakukulu kuti atsutse njira zopangira chigamulo. Mapepala aposachedwapa akhudza ufulu wa wopereka msonkho, chilango, ndi ntchito ya ADR.
  • Gulu la Kulankhulana:[FLT :1] A Forum kumene Treasurer ndi akuluakulu a ATO amakumana ndi nthumwi zochokera ku Institute , [[FLT:] , [[FLT] Australia , , [FLT] [6] OFUT OF] ndi New Zealand , ndi mabungwe ena odziŵa kukambitsirana nkhani za dongosolo la zinthu.
  • Makomiti openda: " Mwachitsanzo, [[[FTT:2] . . . . . . . . . kupenda malamulo a msonkho ndi oyang'anira, kaŵirikaŵiri kupanga zivomerezo zimene zimakhudza chigamulo cha mkangano.
  • [[FLT: 0] Ombudsman ndi masitepe oulutsa mawu: [[FLT]] [[FMT:2] Commonwealth Ombudsman angafufuze madandaulo onena za ATO kusamalira mikangano, ndipo Treasure alingalira zopezedwa zake powongolera njira.

Chivomerezo cha Fakitale chatsogolera ku kuwongolera konkire: kuyambitsidwa kwa “doko lachisungiko” malamulo a mabizinesi aang'ono, kufutukuka kwa nthaŵi ya kulipira mikangano, ndi kupangidwa kwa Bizinesi Yaikulu ndi International [1] Kutsutsana ndi gulu lachigamulo pakati pa ATO ndi nduna zophunzitsidwa mwapadera.

Kusintha kwa Zinthu Komwe Kwachitika Posachedwapa

Ndalama zakhala zokangalika kukonzanso njira yothetsera mkangano. Zotsatirapo zaposachedwapa ndi izi:

  • Tax Device Task Task Tource : Yokhazikitsidwa ndi ndalama zopitirizabe, ntchito imeneyi imazindikiritsa makonzedwe a kuletsa kwa ziŵiya ndi kutsata mopambanitsa. Treasury inachirikiza kusintha kwa malamulo kuti afutukule nyengo ya kupenda ndi kuyambitsa makonzedwe a chilango kwa ochirikiza makonzedwe a kupeŵa.
  • Zofunika zolimbitsidwa za ADR:[FL:1] Mu 2023, Treasury inasankha kuti ATO ayenera kupenda ADR asanaloze nkhani ku khoti. Chiyeneretso chimenechi chawonjezera kugwiritsira ntchito kwa kuulutsa ndi kuchepetsa chiŵerengero cha milandu imene ikupitirizabe kuimbidwa.
  • Kusintha kwa Digital : Treasury yalimbikitsa ATO kuikizira ziŵiya za magetsi zimene zimalola okhoma msonkho kulondola kuyambika kwa mikangano yawo pa Intaneti, ndi kugwiritsira ntchito zolembedwa kuti adziŵe njira zimene zingasonyeze nkhani za dongosolo la zinthu.
  • Tchata cha ufulu wachibadwidwe: Treasurer inagwira ntchito ndi ATO kukonza Tchatachala cha Ufulu wa Thandizo, chimene tsopano chikuphatikizapo kuyenera kwa kuchititsa mkanganowo kusamaliridwa bwino ndi mosazengereza.

Kuyerekezera Kwapadziko Lonse

Njira ya Kayendedwe ka Ndalama imagaŵana ndi maiko ena a OECD komanso ali ndi mbali zosiyana. Mwachitsanzo, United Kingdom’s HM VERSIVE & Customs imachita chisonyezero choyambirira chofanana ndi kugwiritsa ntchito [[[FLT:]] THBNAL . Khoti yopatulidwa [[FLT:] [[FLT]] [FLT]] [5] [] imene imamva kutsutsana kulikonse kufunikira, kumene kuyenera kuperekedwa ndi chikhomo cha Australia. United States iri ndi kugwiritsidwa ntchito kwaposachedwapa kwa ADR, kuthandizira [FLT] msontho. [FLT] [FFF:] [FLD] [FM]

Kumaliza

Njira ya Khate ya ku Australia yosamalira mikangano ya msonkho ndi kukambirana ndi kulinganiza nthaŵi zonse. Mwa kuchirikiza pangano la ukwati lidakali lapasadakhale, kugwiritsidwa ntchito kwamphamvu kwa ADR, ndi kugwirizana kwa osunga, Treasurer cholinga cha kuthetsa mikangano, moona mtima, ndi kuchepetsa. Zimenezi sizikungoteteza ndalama zokha komanso zimachirikizanso kukhulupirika kwa wopereka msonkho wa dongosolo la misonkho. Pamene malo a msonkho akuvuta kwambiri (* ndi kugwiritsidwa ntchito kwa dziko lonse, kujambula, ndi kuyendetsa malonda, ndi kukwaniritsa kudzipereka kwa Tree ku lamulo la malamulo, chigamulo chosonyeza kusatsalirapo kanthu kwa lamulo lakusinthasinthasintha kwa malamulo a boma la Australia chidzakhalabe chofunika kusungika kwa kukhazikika ndi kukula kwa chuma cha Australia.

Kaamba ka chidziŵitso chowonjezereka, lamulo la Kayendedwe ka Kayendedwe ka ndalama [[FLT: 0] tsamba la msonkho limapereka masinthidwe pa masinthidwe amakono. . TO’s pustee pureedic profec [ limapereka uphungu wothandiza kwa okhoma msonkho. OECD’s yonena za ADR m' msonkho imapereka lingaliro lapadziko lonse. Kuwonjezerapo, [[FLT:] Kachitidwe ka Kayendetsedwe ka Uyang'aniro ka zinthu kanu kanu kanu kanu] kangapezeke pa Intaneti kaamba ka makonzedwe a tsatanetsatane.