Chiyambi

Msonkho umakhala maziko a ndalama za boma, kutheketsa mlingo uliwonse wa boma kupezera ndalama zoyendetsera ntchito, zomangira zinthu, ndi mautumiki a anthu. Ku United States, kukhoza kukhoma msonkho kumagawidwa pakati pa boma, boma, ndi maboma akomwe pansi pa dongosolo la boma. Kugaŵana kumeneku sikunayambitse; kumazikidwa pa malamulo a malamulo a boma, chitsanzo cha m'mbiri, ndi kuyendetsa kothandiza. Kumvetsa amene amapeza mphamvu yokhometsa msonkho n’kofunika kuti amvetse mmene zinthu za anthu zikuyendetsedwera ndi mmene malamulo a za boma amakhudzira anthu. Nkhaniyi imapereka kupenda kowonjezereka mphamvu za msonkho pa mlingo uliwonse wa boma, malamulo a m'malamulo, ziyambiro zawo, mafomu othandiza, ndi kuseŵera kwa maseŵero othandizira pakati pawo.

Maziko a Malamulo a Maulamuliro a Msonkho

Malamulo a U.S. amakhazikitsa dongosolo la msonkho pamlingo wa boma pamene akusunga ulamuliro waukulu wa maboma.

Mphamvu ya Msonkho wa Magulu Osiyanasiyana

Mfundo I, Chigawo 8 cha Malamulo amapatsa bungwe mphamvu ya "kusunga ndi kusonkhanitsa Misonkho, ma Gawo, Masheya ndi Excises" kuti alipire ngongole, kupereka chitetezo cha onse, ndi kupititsa patsogolo ubwino wa onse. Kusintha kwa 16, kuvomerezedwa mu 1913, kuchotsa lamulo lakuti misonkho yeniyeni igawidwe pakati pa maiko ndi anthu, kukhazikitsa njira ya malipiro a boma amakono. Zimenezi zimapatsa boma ulamuliro wapamwamba wa msonkho, malipiro a kampani, ndi katundu wodziŵika kupyolera pa misonkhoma. [FTT: 0] Intenalve Regiod Office Service (IS) , imapanga msonkho umenewu, umene umapanga ndalama zambiri za bungwe.

Maulamuliro a Boma Okhometsa Msonkho

Demendulo ya 10 imasungidwa ku maboma onse amene sapatsidwa malamulo a boma, kuphatikizapo mphamvu ya msonkho. Mayiko angapereke msonkho wa ndalama zimene amapeza, misonkho, misonkho, ndi misonkho ya katundu, potsatira malamulo monga Commerce Claus ndi chitetezo chofanana. Boma lililonse limakonza dongosolo la misonkho yake, yomwe imachititsa kuti pakhale kusintha kwakukulu. Komabe, maboma akugwira ntchito pansi pa lamulo la [FL:0] Lamulo la , kutanthauza kuti ali ndi mphamvu zokhometsa msonkho zoperekedwa ndi lamulo la boma. Maboma ena amapatsa ulamuliro waukulu, amalola kuti malowo asinthe. Komabe, poona tsatanetsatane wa malamulo a msonkho, onani [FLD:] lamulo la msonkho, onani [FFT: Foundations .FFFF]

Mphamvu za Msonkho za Kumeneko

Maboma a m’derali ndi amene amakhoma ndalama tsiku lililonse.

Misonkho ya Panyumba

Misonkho ya katundu ndiyo magwero aakulu a ndalama za maboma akumaloko. Amalipidwa pa mtengo wa malo wolinga ku mlingo wa makampani ndipo amagwiritsiridwa ntchito kusungitsa masukulu, misewu, apolisi, kutetezera moto, ndi zigwirizano za malo. Masewera amaikidwa ndi mabungwe osankhidwa kapena mabungwe, kaŵirikaŵiri amavomerezedwa ndi wovota kaamba ka kuwonjezeka. Mwachitsanzo, maboma ambiri amafuna kuvota kwapamwamba kwa katundu kuti awonjezere mitengo.

Kugulitsa Misonkho

Malo ambiri amawonjezera msonkho wa malonda a boma pa msonkho wa boma. Masewera amasiyanasiyana malinga ndi malamulo, monga 0.5% mpaka 4%. Msonkho umenewu umasintha koma umapanga ndalama zambiri zoyendetsera ntchito zonse. Matauni ena amagwiritsira ntchito msonkho wa malonda a kumaloko kuthandizira ntchito zinazake, monga kumanga masitediyamu.

Misonkho Yolipira M’madera Omwewo

Amakhala ofala kwambiri, koma adakalipobe, ndi misonkho yakwawoko. Imeneyi imaikidwa ndi mizinda kapena malipiro opezedwa moyenerera mwa mlingo wawo. Mwachitsanzo, New York City ndi Philadelphia levy. Nthaŵi zambiri misonkho ya ndalama ya malipiro yaing'ono ndipo imagwira ntchito kwa anthu okhalamo kapena apaulendo. Misonkho ya ndalama ya m'dziko ingathandize kuloŵetsa ndalama zambiri koma imatsutsidwa chifukwa cha kuvuta ndi kukhometsa misonkho iŵiri.

Laisensi, Mapenansi, ndi Malonjezo a Ogwiritsira Ntchito

Maboma a kumaloko amapanganso ndalama mwa kulipira zilolezo zomanga, laisensi ya malonda, mitape yoimika galimoto, ndi mautumiki a magetsi. Pamene kuli kwakuti si misonkho yeniyeni, ndalama zimenezi zimathandizira kwambiri popereka ndalama za kumaloko ndipo kaŵirikaŵiri zimayendera limodzi ndi mtengo wa ntchito. Kwa ndalama zambiri za boma, fufuzani ku United Nations of Cities .

Maulamuliro a Boma Okhometsa Msonkho

Mayiko ali ndi ufulu wopanga malamulo a msonkho amene amakwaniritsa zolinga zawo. Maphunziro a msonkho, ntchito zaumoyo, zoyendera, chitetezo cha anthu, ndi kuwongolera.

Misonkho Yaumwini

Maperefere makumi anayi amalengeza msonkho wa ndalama zimene munthu amapeza. Mayeso angayendere patsogolo (m' lekuatiso, California wokhala ndi chiŵerengero chokwera choposa 13%) kapena chokwera (m' lekuatiso la 13, Colorado pa 4,5%). Maboma ena alibe msonkho wa ndalama (m’mphindi, Texas, Florida, Nevada). Msonkho wa ndalama zimene amapeza ndizo gwero lalikulu la boma, ngakhale kuti zimasinthasintha kwambiri panthaŵi ya kutsika kwa chuma.

Boma Limagulitsa Misonkho

Maboma makumi anayi ndi asanu amakhazikitsa msonkho wa malonda a boma pa katundu ndi mautumiki ena. Mayeso ali pakati pa 2.9% (Colado) ndi 7.25% (California). Maboma ambiri anapatula zofunika monga zogulira ndi mankhwala operekedwa ndi boma kuti achepetse kubwereranso. Maboma amaperekeranso misonkho ya malonda kuchokera kwa ogulitsa akutali otsatira South Dakota v. Wayfair . Chigamulo cha Khoti Lapamwamba (208).

Misonkho Yokwanira

Mayiko amakhoma msonkho wambiri pa zinthu monga petulo, mowa, ndi fodya. Nthawi zambiri zimenezi zimadziwika ndi zolinga zofanana (m’chitsanzo, kukonza misewu yosungirako misonkho ya mafuta a galimoto). Masitepe a msonkho wa gasi amasiyana kwambiri; mwachitsanzo, msonkho wa gasi wa ku New York ndi umodzi wa ndalama zimene zili zazikulu kwambiri m’dzikolo. Misonkho ya ku Excaise imagwiranso ntchito monga misonkho ya uchimo kuti anthu asamatengedwe.

Kulandira Ndalama Zoyendetsera Ntchito ndi Kukhoma Misonkho Mwachisawawa

Maiko ambiri akunena kuti misonkho ya kampani pa mapindu opezedwa m'boma. Mayeso ali ophwatalala, kuyambira pa 0% (m'mayiko monga South Dakota) kufikira pafupifupi 12% (Iowa). Maboma oŵerengeka amagwiritsira ntchito misonkho yaikulu (m., Ohio, Texas), imene imakhometsa ndalama zonse mmalo mwa phindu, kuipangitsa kukhala yosasamala kwambiri ku madera a bizinesi koma yovulaza makampani apamwamba a ma mamin.

Kaamba ka kuyerekezera zolembedwa pa mitolo ya msonkho ya boma, onani [FLT: 0] U.S. State Tax Cools Counts data [1]

Mphamvu za Msonkho za Magulu Osiyanasiyana

Boma la boma lili ndi ulamuliro wokhometsa msonkho waukulu, wokhudza anthu onse ndi mabizinesi onse m’dziko lonselo.

Munthu Aliyense Amalandira Msonkho

Msonkho wa ndalama zimene boma limapereka ukuwonjezereka, ndi mitengo ya m’mphepete kuyambira pa 10% mpaka 37% kufika pa 2024. Ndiwo gwero limodzi lalikulu koposa la ndalama zimene boma limapeza, kutulutsa ndalama zopitirira $2.2 biliyoni pachaka. Msonkhowu umagwira ntchito pa ndalama zimene anthu a ku United States ndi anthu okhala m’dzikolo amapeza padziko lonse, ndipo ndalama zochepetsera ndalama ndi ngongole zimachepetsedwa.

Kulipira Misonkho

Kulemba ndalama za msonkho (12.4% yophatikizidwa pa malipiro a kapusiti) ndi Medica (2.9% yopanda kapusi). Olembedwa ntchito ndi olemba ntchito aliyense amalipira theka, ngakhale kuti akatswiri azachuma amatsutsa antchito kukhala ndi thayo lonse. Kulipira misonkho ya pepala kuli kobwezera chifukwa chakuti amakhoma misonkho ya Social Security.

Kukhoma Msonkho wa Malamulo

Mabungwe amalipira msonkho wambiri wa 21% wa boma pa phindu (pambuyo pa Tsima ndi Chikalata cha Msonkhano cha 2017). Msonkho umenewu umakwera pafupifupi $400,000,000 pachaka, ngakhale kuti mtengo wogwira ntchito ukhoza kutsika chifukwa cha ndalama zimene amalipira ndi ngongole. Msonkho umaperekedwa pa ndalama za m'nyumba ndi za m'mayiko ena za makampani a U.S.

Malo ndi Msonkho wa Msonkho

Msonkho wa malo wa boma umagwira ntchito kusamutsira chuma pamwamba pa ndalama zokwera zopinga zokwana $13.61 miliyoni pa munthu mmodzi mu 2024. Kokha pafupifupi 0.1% ya magawo amalipira msonkho, umene uli ndi malipo okwanira 40%. Msonkho wa mphatso umaletsa kupeŵa kupyola m’kusamutsidwa kwa moyo wonse.

Misonkho Yochuluka ndi Ndalama Zina

Misonkho ya petulo, dizilo, zakumwa zoledzeretsa, fodya, matikiti a ndege, ndi zinthu zina. Kaŵirikaŵiri misonkho imeneyi imasunga ndalama zoikizira ndalama, monga Highway Trust Fund. Ndalama za m'makampani ndi ndalama zoyendetsera ntchito zina zimathandiziranso kugawana zinthu zochepa.

Congressonal Baccul Office imapereka tsatanetsatane; onani CBO] z'khoma zamakono za msonkho [[FLT: 1]].

Kufufuza Mosiyanitsa Mphamvu za Msonkho

Ngakhale kuti mitape yonseyi ndi yosiyana kwambiri pankhani ya msonkho, kukula kwake, malo ake, ndi kuchuluka kwake.

Malo ndi Ulamuliro

Msonkho wa boma umagwira ntchito m'dziko lonselo ndipo uli wofanana. Msonkho wa boma umagwira ntchito kokha mkati mwa boma, kuyambitsa ntchito yaing'ono ya misonkho. Msonkho wa kumaloko ngwogaŵanikana kwambiri, kaŵirikaŵiri wosiyana pakati pa boma. Ulamuliro wa misonkho ya boma umachokera ku Lamulo la Malamulo; ulamuliro wa boma umachokera ku Demplete ya 10 ndi malamulo awo; ulamuliro wa kumaloko umaperekedwa ndi boma.

Chizike cha Msonkho Chikutha

Ndalama zimene amapeza ndi misonkho yogulitsa imaperekedwa ndi maboma a boma ndi boma, ndipo nthaŵi zina ndi madera. Msonkho wowolekawu umapanga kuvuta kwake, koma kaŵirikaŵiri okhoma misonkho a boma ndi akwawo angachotse msonkho kuchokera ku ndalama zokhomedwa za boma (mogwirizana ndi chikhoma cha $100,000 pa misonkho ya boma ndi ya kumaloko). Misonkho ya katundu ili pafupifupi ya kumaloko kokha, pamene kuli kwakuti misonkho ya pepalayo ili ya boma.

Kudalira Ndalama

Boma la boma limadalira kwambiri ndalama zimene munthu aliyense amapeza ndi kulipira misonkho ya pepala (pafupifupi 80% ya ndalama). Maboma amadalira kwambiri pa misonkho ya boma (pafupifupi 30 peresenti ya ndalama zimene boma limapereka pa avareji) ndi misonkho ya ndalama zimene limalandira. Maboma amadalira kwambiri misonkho ya katundu (pafupifupi 70 peresenti ya ndalama zimene anthu amapereka). Kusiyana kumeneku kumakhudza mmene mlingo uliwonse wa misonkho imachitira ndi ndalama. Misonkho ya katundu imakhazikika, pamene kuli kwakuti ndalama zimene amapeza ndi misonkho ya malonda imasintha kwambiri.

Kupita Patsogolo ndi Kuyenera

Misonkho ya malipiro a Federal njopita patsogolo, pamene kuli kwakuti misonkho ya boma ndi ya kumaloko kaŵirikaŵiri imabwerera mmbuyo, makamaka kugulitsa ndi misonkho ya katundu. Komabe, maboma ambiri ayambitsa ngongole za malipiro a msonkho kapena maprogramu a msonkho wa katundu kuti abwezere kubwereranso. Msonkho wonse wa m'magawo onse ngwakulinganiza kwa mabanja ambiri, malinga ndi Policy Center .

Kugwirizana kwa Boma ndi Kulimbana

Maulamuliro a msonkho saali okha; amayendera limodzi mwa kusamutsidwa ndi boma, ndalama, ndi kumasulidwa. Boma la boma limapereka ndalama zothandizira ku maboma ndi madera, monga ndalama ndi ndalama zothandizira pa maphunziro a Medicaid, kaŵirikaŵiri ndi mikhalidwe. Maboma amagaŵananso ndalama ndi malo kupyolera mwa kugaŵira ndandanda.

Malo ndi Mikhalidwe

Malo a boma akupanga pafupifupi 30% ya bajeti ya boma ndi 20% ya bajeti ya kumaloko. Malo ameneŵa angakhale oyenerera (m’chitsanzo, ku misewu yaikulu) kapena zopereka za zopinga (m’chitsanzo, Community Development j Grants). Kaŵirikaŵiri, amafunikira ndalama zofanana kapena kutsatira miyezo ya boma, kusonkhezera chipambano boma ndi malamulo a msonkho a kumaloko.

Kutha kwa Msonkho kwa Boma

Maboma kaŵirikaŵiri amachepetsa ulamuliro wa msonkho wa kumaloko mwa kukhazikitsa msonkho wa katundu, kuletsa msonkho wa ndalama zakwawo, kapena kufuna chilolezo cha wovota kaamba ka kuwonjezeka kwa msonkho (m., Chikalata cha California 13). Chipulumutso chingakhazikitse ndalama za kumaloko komanso kuletsa ufulu wa munthu. Conference of State Legislatures [1]

Kusokoneza Mphamvu Zopereka Msonkho

Kugaŵanikana kwa mphamvu zokhometsa misonkho kuli ndi ziyambukiro zazikulu za kuyendetsa bwino chuma, kukondera, ndi kuŵerengera kwa demokrase.

Makhalidwe a Zachuma

Kusiyana kwa misonkho m'mayiko osiyanasiyana kumakhudza malo amene anthu amakhala, ntchito, ndi ndalama. Makampani a misonkho angalephere kuchuluka ndiponso kusoŵa malonda, pamene kuli kwakuti malo a misonkho yotsika amakopa anthu. Mwachitsanzo, mayiko omwe alibe misonkho ya ndalama zambiri aona kuti anthu akuwonjezeka mofulumira m’zaka khumi zapitazi. Komabe, madera a misonkho yotsika sangakhale ndi ntchito yothandiza anthu.

Mpikisano wa Msonkho ndi Kugwirizana

Mayiko ndi madera amapikisana pamisonkho ya apa ndi apo kudzera pa zisonkhezero za msonkho, monga ngati misonkho ya katundu kapena madera a malonda. Zimenezi zingachotse ndalama ndi kuchotsa katundu wa ndalama ku zinthu zonyamulira zinthu zochepera monga nyumba. Ku mlingo wa boma, Tchalo Cuts ndi Jobs Act Act imachepetsa boma ndi msonkho wakwawo (SALT) kuchepetsa kusungidwa kwa misonkho ya boma.

Kusiyana Kokulirapo

Madera olemera angapeze ndalama zambiri popanda ndalama zambiri, pamene madera osauka akulimbana ndi kupezera ndalama zothandizira anthu ovutika. Zimenezi zimachititsa kuti pakhale kusiyana kwa ndalama zoyendetsera sukulu, za za m’mafakitale, ndi za chitetezo cha boma.

Kuŵerengera Mlandu Mwademokrase

Kupereka msonkho ku chigawo chakwawo kumafuna kuti munthu adziwonere mwachindunji kwa ovota, amene kaŵirikaŵiri amavota pa malamulo a msonkho m'mavoti a kumaloko. Boma ndi boma la msonkho limayang'anizana ndi mfundo zachindunji za ovota, ngakhale kuti nthumwi zosankhidwa zimakhazikitsa mlingo. Lamulo la “kusakhoma msonkho popanda kuimira [1] limakhalabe lalikulu, koma kuvuta kwa dongosolo lamakono la misonkho kumabisa nthaŵi zina.

Kumaliza

Maboma a boma, boma, ndi boma ali ndi malamulo osiyana koma ogwirizana pansi pa dongosolo la boma la United States. Ulamuliro wa boma umachokera ku malamulo ndipo umatheketsa ndalama zochokera ku Malamulo ndi kulipira misonkho yolembedwa kuti apereke ndalama zothandizira maprogramu a dziko. Maboma agwiritsira ntchito ndalama, malonda, ndi misonkho yothandizira maphunziro, zaumoyo, ndi zoyendera. Maboma amadalira kwambiri misonkho ya katundu ndi ndalama za antchito kupereka ntchito zofunika m’chitaganya. Kuphatikiza pakati pa mipatayi , kutaya, ndi kupikisana pakati pa maprogramu a maprogramu a dziko lapansi ndi kuchirikiza ntchito za onse. Kuzindikira chimene chimalandira mphamvu ya msonkho sikuli maphunziro chabe a maphunziro; nkofunika kwambiri kuti anthu akhale nzika, kukonzanso msonkho, ndi kuchirikiza msonkho kwa anthu onse. Pamene malamulo a za msonkho akupitirizabe, kuyendetsa ntchito za mphamvu za ulamuliro za boma la United States.