Chiyambi

Msonkho ndi chinthu chofunika kwambiri ku United States. Popanda mphamvu ya kusonkhanitsa misonkho, palibe boma limene lingakhoze kuyendetsa misewu, masukulu, chitetezo cha boma, usilikali, kapena ukonde wa anthu amene anthu amadalira. Komabe, ulamuliro wokhometsa msonkho ku America si mphamvu imodzi yokha. M’malo mwake, boma la boma, mayiko makumi asanu, ndi maboma zikwizikwi za mayiko omwe ali ndi mphamvu zake, malire, ndi maudindo ake. Malamulo amenewa, amayambitsa mfundo za malamulo a boma a msonkho ndi ndalama, ndipo amathandiza kwambiri anthu pa nkhani zachuma.

Kuzindikira kusiyana kwa malamulo a msonkho pakati pa maulamuliro a kumaloko, boma, ndi boma nkofunika osati kwa ophunzira mbiri ndi a boma okha komanso kwa munthu aliyense wa ku America amene amabweza msonkho, kugula nyumba, kapena kuyendetsa bizinesi. Boma la boma limapereka ulamuliro wokulira walamulo ku msonkho, pamene kuli kwakuti maboma ali ndi mphamvu zolamulira zoikizidwiratu ndi malamulo awo okha ndi malamulo awoawo a boma. Maboma a m’dzikolo, kugwiritsa ntchito mphamvu zokhometsa msonkho zoperekedwa ndi boma lawo. Mabungwe a ulamuliro ameneŵa amatuluka m’misonkhomo yosiyana, misonkho, ndi njira yosungitsa. Nkhaniyi imapereka kusanthula kovomerezeka kwa malamulo, kupenda malamulo a boma, misonkho pamlingo uliwonse, ndi matanthauzo othandiza kwa okhometsa msonkho.

Malamulo Opereka Msonkho

Malamulo a boma akhazikitsa malamulo a boma a ku United States. Pasadakhale, Nkhani za Konsole, Zigawo za Konsoli sizinapatse boma mphamvu yodziimira paokha kuti likhome msonkho, kutsogolera ku ndalama zosatha. Okonza mafomu anawongolera zimenezi m'Chigawo 8, Chigawo 1 cha Malamulo, chimene chimapatsa Nyumba ya Malamulo mphamvu [[FLT:]" kukhazikitsa ndi kusonkhanitsa Misonkhokho, Dusties, Imposts ndi Excies, kulipira Ngongo ndi kupereka kaamba ka Chifunitso ndi Chithandizo cha Ufulumo cha United States. [Foctal 1] Lamuloli, lodziŵika monga kugulitsa ndi kugulitsa, limapereka boma ndi kuyendetsa ndi kulipira msonkho kosiyana, ndi kongofunika kuwonjezera, kuyenera kuwonjezera (kuperekedwa kwa lamulo lalamulo lalamulo la Ufulumishoni) ndi loperekedwa pambuyo pake.

Maulamuliro a boma a msonkho, mosiyana, amachokera ku ulamuliro wawo wachibadwa monga maboma osiyana m'dongosolo la boma. Mpando wa 10 wa Kusintha wa maulamuliro onse wosaperekedwa ku boma la boma, kuphatikizapo mphamvu ya kukhoma msonkho. Komabe, ulamuliro wa boma wokhometsa msonkho wachepetsedwa ndi malamulo a U.S. m’njira zingapo: maboma sangapereke msonkho kapena kutumiza kumaiko ena, sangathe kukhazikitsa msonkho umene umalemetsa malonda a boma (Dorment Commercial Claise), ndipo sangathe kupondereza boma la boma kapena zigwirizano zake. Kuwonjezera apo, malamulo a boma lililonse angapereke ziletsero zowonjezereka, monga misonkho kapena malire a misonkho yauni.

Maboma akwawo . . . . . . . . . Maboma apatsa maboma mphamvu ya kulipira msonkho wina, kaŵirikaŵiri kuchuluka, kuvomerezedwa ndi wovota, kapena ziletso zina. Kugonjera kumeneku kumatanthauza kuti malamulo a msonkho a m'dzikolo amasiyana kwambiri, ngakhale m’boma lomwelo.

Maulamuliro a Msonkho wa Magulu Ogwirizana

Boma la boma ndilo ulamuliro waukulu koposa wokhometsa msonkho m'dzikolo, kusonkhanitsa pafupifupi 50% ya ndalama zonse za boma mu United States. Msonkho wake waukulu ndizo ndalama zopezedwa, kulipira, ndi mapindu a makampani, limodzi ndi misonkho pa katundu wina. Internal Revenue Service [IS] ndiyo bungwe loyang'anira kuyendetsa ndi kukhazikitsa malamulo a msonkho a boma.

Msonkho

Msonkho wa malipiro wa boma ndi gwero limodzi lalikulu kwambiri la ndalama za boma. Ochitidwa mu 1861 kuti apereke ndalama za Nkhondo ya Chiŵeniŵeni ndipo pambuyo pake kudzakhala kwachikhalire ndi Lampho la 16th Amendment [ mu 1913, msonkho wa malipiro umagwira ntchito kwa anthu, malo, kuikizira, ndi mitundu yambiri ya makampani monga makampani ndi mgwirizano. Msonkhoma wapamwamba, wokhala ndi mitengo yoyambira pa 10% mpaka 37% monga 2025. Opereka ndalama za msonkho angapereke ndalama zochepetsera ngongole zawo, ndipo IRS imafuna anthu ambiri kulipira msonkho chaka chonse kupyolera ndalama kapena kuyerekezera. [FL:2] IR [FF:]

Kulipira Misonkho

Kuwonjezera pa misonkho ya malipiro, boma limakhometsa misonkho ya minda pansi pa Federal Inssurance Act (FACA). Inshuwalansi imeneyi ya misonkho yopereka chithandizo cha Social Security ndi Medicare, maprogramu aakulu a dziko a inshuwalansi ya zaumoyo. Olembedwa ntchito ndi olemba ntchito aliyense amalipira 6.2% ya Social Security (kumalipiro a malipiro a pa shifi) ndi 1.45% ya Medicare (kupanda malipiro apamwamba). Anthu olembedwa ntchito paokhawo amalipira magawo onse aŵiri. Kukhoma msonkho ndiko mbali yobwezera ndalama za boma chifukwa amalipira ndalama zopezedwa ndi kuthandizira kulowa mpikisano woyenerera.

Kukhoma Misonkho ndi Kuchepetsa Misonkho

Makampani amapatsidwa msonkho wa makampani pa phindu lawo. Lamulo la Tchat Cuts ndi Jobs la 2017 linachepetsa msonkho wa kampani ku 21%. Pamene kuli kwakuti ndalama za msonkho wa kampani zachepa monga gawo la GDP, idakali magwero aakulu a ndalama za boma. Msonkho ndizo msonkho wosankha pa zinthu kapena ntchito, monga petulo, fodya, moŵa, ndi ndege. Kaŵirikaŵiri misonkho imeneyi imagwiritsidwa ntchito kukweza ndalama ndi kuletsa makhalidwe ena (mphindu, fodya imafuna kuchepetsa kusuta). Boma limakakamizanso kuti anthu azikhala ndi malo ndi misonkhozo pa kusamutsira chuma, ngakhale kuti imeneyi imakhudza mbali yochepa ya chuma yofunikira kusamutsidwa ku boma.

Maulamuliro a Msonkho

Mayiko ali ndi mphamvu yopezera ndalama zambiri za msonkho, kugwiritsa ntchito ndalama, ndi katundu, chifukwa chakuti mayiko ali ndi udindo wopereka ndalama monga maphunziro, zoyendera, zoteteza anthu, ndiponso maprogramu a zaumoyo. Mabungwewa amakonza zoti apeze ndalama zambiri pamene akulinganiza bwino zinthu zopikisana ndi kulinganiza. Palibe dongosolo la malamulo la msonkho; boma lililonse limasankha kuphatikiza misonkho, zimene zimachititsa kuti anthu azisiyana kwambiri pankhani ya msonkho.

Msonkho wa Boma

Maboma makumi anayi ndi mmodzi ndi chigawo cha Columbia amakhazikitsa msonkho wa ndalama zaumwini. Maboma asanu ndi atatu . . California ali ndi mtengo wapamwamba wa 13.3%, Florida, Nevada, South Dakota, Texas, Washington, ndi Wyoming , pamene kuli kwakuti msonkho wa munthu mwini , pamene New Hampshire imakhala ndi chiwongola dzanja ndi phindu. Pakati pa maiko amene amakhoma msonkho, mtengo wa msonkho umasiyanasiyana. Maboma monga North Dakota ali ndi chiŵerengero chapamwamba cha 3%. Misonkhoma ya ndalama za boma imayendetsedwa monga misonkhoma ndi misonkho yosa.

Agulitsa Msonkho

Maboma akupereka msonkho wachiŵiri ndi gwero lachiŵiri lalikulu la msonkho wa boma, pambuyo pa malipiro. Maboma makumi anayi ndi asanu amakhazikitsa msonkho wa malonda a boma (Alaka, Delaware, Montana, New Hampshire, ndi Oregon ). Msonkho wa boma wa msonkho wapamwamba kuchokera pa 2.9% (Balado) mpaka 7.25% (California) monga 2025. Maboma ambiri amalola malo awo kuwonjezera msonkho wawo wa malonda pamlingo wa boma, kupangitsa liwolo kukhala lapamwamba kwambiri m'mayiko ena. Sales a kukhomakhoma misonkhoma imagwira ntchito yogulitsa zinthu zambiri zofunika ndi, m'mayiko ena, kuti ntchito zotero monga kukonza kapena kulipira ndalama zauka kapena kugulitsa. Makampani ambiri amalola kuchepetsa msonkho a boma. Kukwera kwa malamulo a boma kuyendetsa malamulo a malonda a msonkho makamaka a m'malamulo a Support: [FF]

Misonkho Ina ya Boma

Maboma amakhazikitsanso misonkho ya makampani (pa phindu la makampani), misonkho yaikulu (pamalipiro onse, mosasamala kanthu za phindu), ndi misonkho ya katundu (ngakhale misonkho ya katundu ili kwakukulukulu magwero a ndalama za kumaloko, maboma kaŵirikaŵiri amakhazikitsa malamulo a kupima ndi kusakhoma). Mayiko ambiri amakhoma misonkho pa zinthu za galimoto, zoledzeretsa, zoledzeretsa, ndi za cannabis. Maboma ena akhazikitsa kuti misonkhozo yotchedwa "yamhongo" kapena "misonkhokhoma" pa zinthu zina. Kuwonjezera apo, maboma angaperekenso makampani kapena kulipira misonkho, ngakhale kuti chikhomake chakhala chikhomaketso cha m'zaka makumi angapo zapitazo.

Mphamvu Zokhometsa Msonkho

Maboma akwawo .( kuphatikizapo mapulatifomu, mizinda, matauni, madera a sukulu, ndi zigawo zapadera) ali ndi ulamuliro wochepa kwambiri wokhometsa msonkho wa levy umene lamulo la boma limaulola. Ngakhale kuti pali kupereŵera kumeneku, misonkho ya m'dzikolo ndi yofunika kwambiri kuti anthu azigwiritsa ntchito ndalama tsiku ndi tsiku: sukulu za boma, apolisi ndi moto, misewu, mapaki, madzi ndi zimbudzi, ndi malaibulale.

Msonkho wa Malo

Msonkho wa katundu ndi msonkho waukulu wa m'dzikolo ku United States, woŵerengera pafupifupi 70% ya ndalama zonse za boma. Misonkho ya katundu ndi misonkho yamphamvu, tanthauzo lake ndilo phindu la katundu weniweni (dziko ndi nyumba). Maboma amakhazikitsa msonkho (kaŵirikaŵiri monga malipiro a msonkho, kumene kampani imodzi imalingana ndi $$20,000 pa mtengo wa ndalama zonse za boma) ndi kugwiritsa ntchito ndalama za ndalama za masukulu akwawo ndi makampani. Misonkhoma ya katundu imachotsedwa pa kubwezedwa kwa msonkho wa boma (ndipo ndi ndalama za $000 pansi pa KCCC ndi Acts Act). Pamene misonkhoma ndi yodalirika, ikhoza kubwezera ndi kuchititsa mavuto a eni nyumbawo pa mautumiki okhazikika, kutsogolera maprogramungwe opereka chithandizo a nyumba za boma ambiri monga olanditsa msonkho wa msonkho wa boma kapena opatula.

Malonda a M’deralo ndi Misonkho Yolandira

Maboma ambiri akumeneko ali ndi mphamvu yokhazikitsa msonkho wa msonkho wa boma wa boma. Mwachitsanzo, ku Alabama, msonkho wa boma ungawonjezere kuchokera pa 0% mpaka 7% kufika ku 4% ya boma. M'mayiko monga Illinois ndi New York, misonkho ya malonda ya kumaloko imasiyanasiyana kwambiri chifukwa cha dera kapena mzinda. Maboma ena amakhoma msonkho wa ndalama za boma, makamaka kwa anthu okhala m’dzikolo (ndipo nthaŵi zina kwa anthu amene sakugwira ntchito m’bungwelo). Msonkhomakhoma a m'dzikolo amachuluka kwambiri ku chigawo chapakati pa chigawo cha Westernern ndi Atlantic; mwachitsanzo, mizinda yambiri ku Pennsylvania ndi Ohio amakhomera msonkho ya ndalama zopezedwa. Msonkhoma kaŵirikaŵiri amagwiritsira ntchito ndalama za boma, monga ngati kusungitsa chitetezo.

Kuyesa Kwapadera ndi Kugwiritsira Ntchito

Maboma a kumaloko amagwiritsiranso ntchito mayeso apadera, amene amapatsidwa ndalama zolipirira eni ake a katundu kuti akonze zinthu zimene zimapindulitsa mwachindunji, monga kukonza makwalala, njira zoyendetsera zimbudzi, kapena magetsi a m’khwalala. Mosiyana ndi misonkho ya katundu, kupenda kwapadera kumaperekedwa pamaziko a phindu mmalo mwa chuma. Kuwonjezera apo, maboma ambiri amakakamiza ndalama zolipirira antchito awo kaamba ka ntchito yosungira zinyalala, kugwiritsa ntchito madzi, ndi kuloŵa m'paki. Ndalama zimenezi sizimalingaliridwa kukhala misonkho koma zimatumikira ntchito yopereka ndalama zofanana ndi imeneyi ndipo zimagonjera ku zifuno zalamulo zimene zimagwirizana ndi mtengo wa ntchitoyo.

Kupenda Koyerekezera

Poyerekezera misonkho ya boma, boma, ndi maboma a m’dzikolo, pali kusiyana kwakukulu kochuluka kumene kumachitika:

  • Maziko a boma: mphamvu yosonkhetsa msonkho imaperekedwa ndi U.S. Constitution; boma mphamvu yosonkhetsa msonkho imabadwa nayo koma imaikika ndi malamulo a boma ndi malamulo a boma; mphamvu ya msonkho ya kumaloko imapatsidwa ndi boma ndipo ingachotsedwe kapena kusinthidwa.
  • Ndi Cholinga: Makonte a misonkho a pulogalamu ya dziko (kutetezera dziko lonse, Social Security, Medicare, chiwongola dzanja pa ngongole ya dziko, ndi zopereka ku boma). Ndalama za msonkho za boma zapansipo za boma (maphunziro, misewu, chisamaliro cha zaumoyo, ndende). Mautumiki a misonkhoma ya anthu a m’dzikolo (masukulu, apolisi, a moto, ukhondo, mapaki).
  • Mitundu yofanana ndi imeneyi: Boma la boma limadalira kwambiri pa ndalama ndi misonkho ya pepala. Maboma amaphatikiza ndalama, malonda, ndi misonkho ya makampani. Maboma amadalira kwambiri pa misonkho ya katundu, yowonjezera pa malonda a m'dziko ndi misonkho ya ndalama zimene amaloledwa.
  • Mwezi wa Kusintha kwa Mafuko: ndi mafreed ndi mayunifomu m'dziko lonselo. Mlingo wa boma ungasiyane kwambiri (kuchokera pa msonkho wa ndalama ku Texas) kufika pamlingo woposa 13% ku California. Malipo a malo amasiyana kwambiri, makamaka ndi misonkho ya katundu, imene imazikidwa pa njira zofufuza ndi milingo yakwanulira.
  • Kukakamiza: IRS imakhazikitsa lamulo la boma la msonkho, ndi mphamvu zoŵerengera ndi zopereka zochuluka. Madipatimenti a boma a ndalama asamalira kusungidwa kwa msonkho wa boma, ndipo okhometsa msonkho akwanuko kapena asungi a zachuma amayang'anizana ndi malamulo a sheya, madeti, ndi zigamulo za chilango.
  • Kupita patsogolo: Msonkho wa malipiro wa boma ngwakupita patsogolo kwambiri, pamene kuli kwakuti misonkho ya boma ndi ya kumaloko imakhala yobwezerapo kwambiri, chifukwa chakuti mabanja olandira ndalama zochepa amalipira mbali yaikulu ya ndalama zawo pogulitsa ndi pa misonkho ya katundu.

Kugawanika kwa maulamuliro kumabweretsa mapindu ndi mavuto omwe.

Chiyambukiro pa Nzika ndi Mabizinesi

Dongosolo la misonkho yamitundumitundu limakhudza munthu aliyense wa ku America. Anthu ayenera kukonzanso msonkho wa boma chaka chilichonse, ndipo angalipire ndalama zapamudzi kapena msonkho wa katundu paokha. Makampani, kuyendetsa malonda a boma, boma, ndi misonkho yakwawo ingakhale yolemetsa kwambiri, kufunikira kugwirizana ndi malamulo a msonkho ambiri, kugawa malamulo a boma, kugaŵana misonkho ya mayiko ambiri, ndi kusungitsa tsatanetsatane wa zolemba za ndalama. Msonkhoma wa msonkho umasiyanasiyana malinga ndi kumene munthu amakhala kapena bizinesi. Mwachitsanzo, nzika ya Tennessee (kunalibe msonkho wa boma) yokhala ndi nyumba yaing'ono kwambiri, imalipira ndalama zochepa kuposa munthu wokhala ku California ndi katundu wapamwamba, ngakhale ngati msonkho wawo waudindo ya msonkho wofanana.

Opereka msonkho angagwiritsire ntchito ndalama zimene zilipo ndi ma ngongole zimene zilipo pamiyeso yonse. Kuchepetsa kwa boma kaamba ka misonkho ya boma ndi ya kumaloko (SALT) kumalola olemba mafaelo amene amapatula ndalama zokwana $10,000 m'dziko ndi m'malo akwawo, ndalama, kapena misonkho yogulitsa. Maboma ena amapereka ngongole ya misonkho ya katundu yakwawo. Kumvetsetsa kugwirizana kumeneku nkofunika kwambiri polinganiza misonkho. [FLD:0] Tsamba la IRS pa ngongole ndi ndalama zokwepekera [ imapereka chidziŵitso cha maziko, pamene mawebusaiti a boma amapereka tsatanetsatane pa zopereka za boma .

Zochita ndi Mikangano Yaposachedwapa

Maulamuliro a msonkho sasintha; amasintha mwa kukhazikitsa malamulo, kuweruza, ndi njira zotchuka.

  • Kusintha kwa Msonkho: Lamulo la Tsima ndi Ntchito la 2017] Linasintha kwambiri msonkho wa boma mwa kuchepetsa ndalama za makampani, kuchepetsa ndalama za makampani, ndi kuchepetsa ndalama zotsala za SA. Kusintha kumeneku kunasintha misonkho ndi kusonkhezera maboma ena kusintha malamulo awo a msonkho.
  • Mpikisano wa Mtungo wa m'chigawo: [[FLT :1] Maiko ena achepetsa kwambiri misonkho ya ndalama ya ndalama kuti akope bizinesi ndi anthu okhalamo. Florida, Texas, ndi maiko ena angapo opanda malipiro awona kuchuluka kwa anthu ndi kuchuluka kwa ndalama zoikizira, zimene zayambitsa mkangano wakuti kaya mpikisanowo uli wabwino kapena umatsogolera ku "mpikisano wa kumapeto" m'mautumiki a anthu onse.
  • Msonkhano wa kampani yogulitsa ndalama: [[FLT :1] Pambuyo pa [[FT:2] Chigamulo, pafupifupi maiko onse tsopano amafuna ogulitsa atalitali kuti abweze msonkho. Zimenezi zawononga malo oseŵera pakati pa masitolo a njerwa ndi mbanda ndi ogulitsa ndi owonjezera ndalama za boma.
  • Kufukiza kwa Tchalo: Zolinga za Voter m'maiko ena (m' lekuatiso, Kukonza 13) kwa California kwatsekereza msonkho wa katundu, kukakamiza maboma a m'dziko kudalira kwambiri pa ndalama kapena njira zina zaukapolo.
  • Inkhokhiro zopitirizidwa: pa zonse ziŵiri mlingo wa boma ndi boma, pali chikondwerero chatsopano m'misonkho yachuma, misonkho ya makampani, ndi njira zina zopita patsogolo zosamalira kusalingana, ngakhale kuti malingaliro oterowo amayang'anizana ndi zopinga zazikulu zandale ndi malamulo.

Zimenezi zikusonyeza kuti anthu amafunika kupereka msonkho komanso kuti maboma azikhala ndi ufulu wodzilamulira okha.

Kumaliza

Kusiyana kwa maulamuliro a msonkho pakati pa maboma a dziko, boma, ndi boma ndi mbali yolongosola za boma la America. Boma la boma lili ndi ulamuliro waukulu wa malamulo pa ndalama za msonkho, malipiro, ndi mapindu a makampani, pamene kuli kwakuti maboma amagwiritsira ntchito uchifumu wawo wachibadwa kukakamiza ndalama, malonda, ndi misonkho ina pakati pa malamulo. Maboma, zolengedwa za boma, zimadalira kwambiri pa misonkho ya katundu ndi zosankha za kumaloko zochepetsedwa. Dongosolo limeneli lokhala ndi lolola kusintha ndi kulamulira malowo, komanso limapanganso kusiyanasiyana, kuchuluka kwa katundu wa msonkho, ndi kutsutsana kopitirizabe ponena za chilungamo ndi chipambano.

Kwa ophunzira mbiri ndi a boma, kuzindikira kusiyana kumeneku nkofunika kumvetsetsa mmene katundu wa anthu amachirikizidwa ndi mmene mphamvu zandale zimagawidwira pakati pa maboma. Kwa nzika ndi okhoma misonkho, kuzindikira kugaŵidwa kwa ulamuliro wokhoma msonkho kungatsogolere ku zigamulo zowonjezereka zodziŵidwa bwino lomwe . Kusankha kumene kudzakhalako, kuyamba bizinesi, kapena kuchirikiza kusintha kwa misonkho. Pamene chuma cha America ndi chitaganya chikupitirizabe kusintha, kuikizidwa kwa mphamvu za msonkho kudzakhalabe nkhani yaikulu m'mayesero opitiriza a boma laumwini.