Msonkho Umene Umathandiza Anthu Masiku Ano

Msonkho suli kokha thayo la ndalama; ndi njira yaikulu imene maboma amapezera ndalama zoyendetsera ntchito zawo, kupereka katundu wa onse, ndi kukonza mkhalidwe wa zachuma. Kuchokera ku zitukuko zakale kwambiri . Kumene masheya a zakhumi anachirikiza akachisi ndi magulu ankhondo . "kufikira ku malamulo apadziko lonse ovuta a lerolino a msonkho, mphamvu ya kuchotsa ndi kusonkhanitsa misonkho yakhala ulamuliro. Kumvetsetsa amene amasonkhanitsa misonkho, chifukwa chake misonkhoyo iripo, ndi mmene imayambukirira anthu ndi mabizinesi ali ofunika kwa aphunzitsi, ophunzira, ndi nzika zofanana.

Maziko a Msonkho: Cholinga ndi Mfundo Zachikhalidwe

Pamaziko ake, msonkho ndiwo kusamutsidwa kwa ndalama zoyendetsera ntchito kuchokera ku mabungwe aumwini (anthu ndi makampani) ku boma. Maboma amagwiritsira ntchito ndalama zimenezi kuthandizira anthu popereka chithandizo cha boma /dense, maphunziro, ntchito zaumoyo, malo ogulitsira zinthu ndi kulephera kupereka zonse. Kuwonjezera pa ndalama zimene anthu amapereka, misonkho imatumikiranso monga chida cha malamulo a anthu (kuwonjezera chuma), kukwera mtengo kwa chuma (kukwera mtengo kwa zinthu kapena kutsika kwa chuma), ndi kusintha khalidwe (zoipa monga kusuta), ndi kukonzanso (zochitika zovulaza monga kusuta).

Madongosolo a msonkho amayesedwa kaŵirikaŵiri pa maprinsipulo a kulingana (kuyenera), kuyendetsa bwino (kupotoza zosankha za zachuma), ndi kufeŵetsa (kugonjera ndi kuyang’anira). Malamulo amakhalidwe abwino ameneŵa kaŵirikaŵiri amatsutsana, kuchititsa kukangana kwa malamulo kopitirizabe. Mwachitsanzo, msonkho wopita patsogolo kwambiri wa ndalama ungakhale wabwino koma ungachepetse zisonkhezero za ntchito kapena kuikitsa ndalama, pamene msonkho wapamwamba uli wopepuka koma ungawonjezere kusiyana kwa anthu.

Misonkho Ikuluikulu

Misonkho ingagawidwe m’mbali zosiyanasiyana: ndi msonkho (wogulitsidwa, wodyetsedwa, chuma), ndi amene amanyamula katundu (m’njira yeniyeni ndi yosadziŵika), ndi kuchuluka kwa kapangidwe (kopita patsogolo, kolinganiza, kobwezera). Mitundu yofala kwambiri imaphatikizapo:

Misonkho Yamalipiro

Msonkho wa malipiro amaperekedwa pa malipiro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Misonkho Yochepetsa Kudya

Msonkho umenewu amaugwiritsa ntchito pamene agula zinthu kapena mautumiki. Mafomu ofala kwambiri ndi a msonkho wa malonda (wogulitsidwa pomalizira) ndi msonkho wowonjezera (VAT), umene umasonkhanitsidwa pambali iliyonse ya ntchito ndi kugaŵira. Ku United States, maboma ndi maboma amakhoma msonkho, kuyambira pa 4% mpaka 10% kapena kuposa. Maiko ena otukuka amagwiritsira ntchito VAT, yomwe kaŵirikaŵiri ili 15-2%. Misonkhokho yapamwamba imafuna kubwezeredwa chifukwa chakuti mabanja ocheperapo amawononga gawo lalikulu la ndalama zawo pa katundu wa msonkho. Maboma ambiri amakana zofunika monga chakudya ndi mankhwala kuti athetse zimenezi.

Misonkho ya Panyumba

Misonkho ya katundu imayendera limodzi ndi mtengo wa malo ndi nyumba zimene amayendera. Imeneyi ndi njira yoyamba ya boma m’mayiko ambiri, ndalama zoyendetsera sukulu, apolisi, ntchito zozimitsa moto, ndi kukonza zinthu. Ku United States, msonkho wa katundu umasiyanasiyana kwambiri malinga ndi malo, komanso ndalama zoyambira pa 0.5% mpaka 2% ya mtengo wa nyumba. Maboma ena amakhomanso katundu wa munthu payekha (m’njira yokha, magalimoto, zipangizo). Otsutsa amati misonkhoma ingaletseke kulowa nyumba ndi kupititsa patsogolo zinthu, pamene kuli konyadira kukhazikika kwawo ndi kuŵerengera mlandu kwawo kwa kumaloko.

Kutheratu Misonkho ndi Misonkho Yapadera

Msonkho wopimira msonkho ndizo msonkho wosankha pa zinthu zina kapena ntchito, monga petulo, zakumwa zoledzeretsa, fodya, ndi kutchova juga. Zimatchedwa kuti misonkho ya machimo chifukwa chakuti amaletsa khalidwe loonedwa kukhala lovulaza pamene akukweza ndalama. Mwachitsanzo, boma limakhoma msonkho pa mafuta ku United States ndi 18.4 dola imodzi, yomwe imagwiritsidwa ntchito kwenikweni popereka ndalama zomanga misewu. Mofananamo, mizinda yambiri imakakamiza kulipira misonkhoma ya hotela ndi kulipira galimoto kuti itenge ndalama kwa alendo okaona malo.

Kupeza Malikulu ndi Kukhoma Misonkho Yachuma

Makomboni a msonkho wa ndalama za makonte amagulitsidwa chifukwa cha phindu la malonda monga masheya, mabowo, ndi malo. Nthaŵi zambiri misonkho ya ndalama yolembedwa imakhala yotsika kuposa ya ndalama zimene anthu wamba amapeza polimbikitsa kuyendetsa ndalama. Mayiko angapo (kuphatikizapo Norway, Spain, ndi Switzerland) misonkho ya ndalama ya pachaka kwa anthu ofunika kwambiri. Misonkho imeneyi imatsutsana chifukwa cha kuŵerengera mavuto ndi kukwera kwa malikulu. United States ilibe ndi ndalama za boma zoyendetsera ndalama, ngakhale kuti malingaliro ake amapita patsogolo nthaŵi ndi nthaŵi zina.

Kodi Ndani Amasunga Misonkho: Njira Yosungira Mitengo Yosiyanasiyana

Kupereka msonkho kumagawidwa m’mayiko osiyanasiyana, ndipo chilichonse chimakhala ndi ulamuliro wake komanso udindo wake.

Chiyeso cha Magulu Oima Pansi

Ku United States, bungwe la Internal Revenue Service (IRS), bungwe la Dipatimenti ya Treasurer, limasonkhanitsa misonkho ya boma, misonkho ya makampani, misonkho ya pulogalamu (Chisungiko ndi Medicare), misonkho ya malo, ndi misonkho yosiyanasiyana. IRS imabweza munthu mmodzi ndi mmodzi wa mabiliyoni 160 chaka chilichonse. Maulamuliro ake osungitsa ntchito amaphatikizapo kuŵerengera ndalama, zilango, ndi kumanga milandu yachinyengo. Mabungwe ena amasonkhanitsanso misonkhoma: mwachitsanzo, Chidakwa ndi Msonkhoma ndi TCCF (TB) amayang'anira misonkho ya mowa, fodya, ndi mfuti.

Mmene Boma Limakhalira

Boma lililonse lili ndi dipatimenti yakeyake ya ndalama kapena bungwe lofanana. Iwo amasonkhanitsa misonkho ya ndalama za boma (ngati ikugwirizana), misonkho ya boma, misonkho ya makampani, misonkho ya makampani, ndi misonkho ina yosiyana (m’chitsanzo, ndalama za inshuwalansi, msonkho wa ndalama za m'dziko). Malamulo a boma amasiyana kwambiri. Mwachitsanzo, Oregon sanakhoma msonkho wa ndalama koma msonkho wa ndalama zimene munthu amapeza koma msonkho wa ndalama wapamwamba; New Hampshire ilibe ndi malipiro a ndalama kapena msonkho wa malonda koma imadalira pa misonkhoma ndi misonkho ndi nyumba zosungira chakudya. Maboma amakhometseranso misonkho ndi zisonkho ndi zifunsi kuti alimbikitse kupita patsogolo kwa chuma.

Mmene Mumakhalira

Malo, mizinda, zigawo za sukulu, ndi zigawo zapadera (m’njira, akuluakulu a boma) akusonkhanitsa misonkho ya katundu, misonkho ya malonda a kumaloko, ndiponso nthaŵi zina ndalama zimene amapeza (m’chitsanzo, mizinda imakhoma misonkho ku Philadelphia, St. Louis). Ndalama zimenezi zimathandizira ntchito za boma: apolisi ndi azimayi, masukulu a pamsewu, mapaki, ndi malaibulale. Kufufuza kwa zinthu kumachitidwa ndi ofufuza za m'dziko, ndipo misonkhoma ikhoza kuyang'aniridwa ndi munthu wanda kapena wokhometsa msonkho wa m'dzikolo. Mitengo ya msonkho ya kumaloko imaikidwa ndi mabungwe osankhidwa kapena mabungwe a mzinda, poyang'ana ndi malire a boma.

Mitembo ya Mayiko ndi Yochokera M’mayiko Ena

Misonkho ingasonkhanitsidwenso ndi mabungwe apadziko lonse m'nkhani zosiyanasiyana. Mwachitsanzo, European Union imalandira mbali ya ndalama za bungwe la kampani ndi miyambo ya mayiko monga chuma chakuthupi . World Trade Organization (WTO) siisonkhanitsa msonkho koma imakhazikitsa malamulo amene amakhudza zopereka za boma. Mayiko ambiri alinso ndi mapangano a msonkho woletsa msonkho ndi kusinthanitsa chidziŵitso modzipa modzi pa mapangano monga Makalata a Commommon Standard (CRS) yoyambitsidwa ndi OFLD . Bungwe la Economic Coographation and Development (OLD) [FLD )] limachita mbali yaikulu m'malamulo a za msonkho wapadziko lonse, kuphatikizapo pangano laposachedwapa pamlingo wapadziko lonse la chiwongo.

Chifukwa Chake Timakhoma Misonkho: Sitilipidwa Ndalama Zochuluka

Ngakhale kuti cholinga chachikulu ndicho kupereka ndalama ku boma, misonkho ndi yofunika kwambiri pa ntchito zambiri za anthu.

Kupereka Zopereka ndi Zothandiza Anthu

Zinthu za boma sizingayende bwino ndipo sizingakhudzidwe ndi zinthu . . Msikawu supereka ndalama zambiri chifukwa anthu okwerapo akhoza kupindula popanda kulipira. Misonkho ndiyo njira yokha yodalirika yothandizira zinthu zofunika zimenezi. Mofananamo, mautumiki onga maphunziro a boma, njira zosamalira thanzi (m’mayiko ambiri), ndi zipangizo zamakono zimadalira kwambiri pa ndalama za msonkho. Ku United States, mwachitsanzo, pafupifupi 90% ya ndalama zoyendetsera maphunziro a K-12 imachokera ku boma ndi kwa kumaloko, ndipo misonkhoma imakhala magwero aakulu kwambiri.

Kuchepetsa Chuma ndi Kuchepetsa Kusalingana

Madongosolo a misonkho opita patsogolo . Kumene opeza ndalama zambiri amalipira mlingo waukulu wa ndalama zawo . Ndi chiŵiya chachikulu choperekera ndalama zothandizira kusinthitsa (m’chitsanzo, zidindo za chakudya, zolandira msonkho wa malipiro, chitetezo cha anthu), misonkho imachepetsa kusiyana kwa malonda. Malinga ndi Congregational Ballet Office, pambuyo pa kuŵerengera msonkho wa boma ndi kutumiza katundu, Giniconux (muyeso wa kusalingana) mu U.S. ikutsika ndi 20% poyerekezera ndi ndalama zimene amapeza asanakhome. Otsutsa kuti kuchuluka kwa ndalama kuchepetsa kuchuluka kungachepetse kukula kwa chuma, koma akatswiri ambiri a zachuma amavomereza kuti mlingo wa kuthandizira ndalama za boma ndi kuwongolera mtendere ndi mwaŵi wa anthu.

Kusonkhezera

Misonkho ingachititse khalidwe lofuna. Kuchepetsa misonkho pa fodya ndi moŵa kumachepetsa kugwiritsa ntchito: mtengo wokwera wa 10% ukutsika ndi 4% m'mayiko opeza. Msonkho wa carbon umakhala wofuna kuchepetsa kutulutsa mpweya wotenthetsa dziko. Zisonkhezero za msonkho (zoperekedwa, ngongole) zimalimbikitsa kukhala ndi eninyumba, kusunga ntchito yapansi pantchito, kubwezeretsa mphamvu zamagetsi, ndi kupereka chithandizo.

Kukhazikika kwa Chuma

Lamulo la msonkho ndilo njira yaikulu yothandizira kuchepetsa ndalama. Pambuyo pa kutsika kwa chuma, ochepetsa msonkho monga ndalama zoperekedwa ndi kuwonjezera ndalama zoperekedwa . Maboma angaperekenso msonkho walamulo (m’chitsanzo, ndalama zoperekera ndalama za msonkho za 2008 ndi 2020) kuti awonjezere kufunidwa kwa anthu. Kukwera kwa misonkho kumathandiza kuchepetsa ndalama zachuma. Kukhazikika kwa ndalama za msonkho kumene kumayendera bwino kumayerekezeredwa kuchepetsa kuchuluka kwa ndalama zoyendetsera ntchito za ndalama za [1]

Chiyambukiro Chotakata cha Kupereka Msonkho pa Anthu

Mfundo za msonkho zimasintha osati kokha bajeti ya boma komanso khalidwe la munthu payekha, zosankha za bizinesi, ndi zotsatirapo za chuma.

Kupita Patsogolo ndi Kusunga Ndalama

Unansi pakati pa msonkho ndi kuchuluka kwa chuma ndi wovuta. Msonkho wapamwamba wa ndalama zoyendetsera ndalama ndi wamalikulu ungaletse ntchito, kusunga, ndi kusungitsa. Komabe, ndalama zimene anthu amapereka popereka ndalama zamaphunziro, zothandizira kukonza zinthu, ndi R&D zimene zimawonjezera ntchito. Kufufuza kothandiza kwa OECD ndi IMF kumapereka kuti misonkho ya makampani ikhale yowononga kwambiri, koma imatsatira misonkho ya munthu mwini, pamene misonkho (makamaka vati yapamwamba) ndi misonkhoma ya katundu siikupotopetsa. Mayiko omwe ali ndi misonkho yotsika kwambiri (m. g., Ireland, pa 12.5%, Hungary, 9% ikhoza kukopa ndalama za malonda, koma angayang'ikire ku zomangira msonkho za padziko lonse lapansi.

Kukondera ndi Kusakondera

Anthu ambiri akuona kuti misonkho ndi yovomerezeka mwaufulu. Ngati anthu achuma kapena makampani akukhulupirira kuti anthu sakhoma misonkho kudzera m'maakaunti a m'mphepete mwa nyanja, dalirani kuti njirayi ikuwonongeka. Mumpata wa misonkho [1] Kusiyana pakati pa misonkho yobwerekedwa ndi misonkho yoperekedwa ndi yoperekedwa ndi ndalama zokwana madola 540 biliyoni pachaka ku United States, ndi 2022, ndi 1% ya opeza ndalama zothandizira kuthaŵa. Zoyesayesa kutsekera ndalama zowonjezereka za IRS, zopereka zofunika zolembedwa za kubisa ndi chuma cha mayiko, ndi kuulutsa kwapo ndi kufalitsa kwapotoza kwapo ndi kutumiza kwa pasapo ndi ku Finland ndi Norway .

Mpikisano wa Msonkho wa Padziko Lonse ndi Kugwirizana

M'zachuma chapadziko lonse, mayiko akupikisana kukopa malikulu ndi luso mwa maulamuliro a misonkho abwino. Mpikisano umenewu ungawononge ndalama zimene mabungwe amapereka pa msonkho . "avegesal" msonkho wa kampani watsika kuchokera pa 40% mu 1980 kufika pa 25% mu 2025. OECD / 20 Indacqualition Stubs pa pangano la ndalama zokwana 15% za padziko lonse za msonkho, ndi kukwaniritsa ntchito ya msonkhoma, kuyambira mu 2024, cholinga cha kuchepetsa phindu ndi mpikisano wa misonkho. Komabe, zopinga zandale ndi katundu wapamwamba (m., kaamba ka chuma chowoneka) zimachepetsa kufikira kwake. Panthaŵiyi, misonkho ya maofesi a kampani a , Fala, kukhazikitsa kwa makampani a zamalonda, kutsutsana ndi kuyendetsa malonda.

Mavuto Oopsa ndi Kusintha Zinthu M’misonkho Yamakono

Mabungwe a misonkho amakumana ndi mavuto monga: kuchuluka kwa chuma, kusabisa, ntchito zakutali, ndiponso nzeru za anthu.

Kukhoma Msonkho ndi Kusintha Chuma

Malamulo a mwambo a msonkho amakhala ndi kupezeka kwenikweni, koma makampani a magetsi angagwire ntchito m'malo osiyanasiyana popanda malo a njerwa ndi madzulo. Mayiko ambiri tsopano amakhazikitsa misonkho ya makompyuta (DST) kuchokera ku kusatsa malonda, kugulitsa za makompyuta, ndi mautumiki apakati pa mediactive. Chiphunzitso cha OECD Chimodzi chimafuna kulipira ufulu wa kulipira m'mayiko ambiri, koma mgwirizano wapadziko lonse suchedwa. Mofananamo, kulipira msonkho kuchokera ku ma scrocypocrectrective ndi mabanki a zachuma kumapangitsa kuvuta . IRS yapereka malangizo koma kutsutsana ndi kutsatsatsa malonda a misonkhoti yosanzetsa. [FL:0]

Msonkho wa Malo Okhala ndi Zolinga za Nyengo

Misonkho ya carbon ndi makompyuta a kaboni ndi a trade akupezeka monga zipangizo zothandizira kusintha kwa nyengo. Pa 2025, zoposa 40 za mayiko ndi maiko ena ambiri agwiritsira ntchito mtengo wa carbon, kuphimba 25% ya kutulutsa kwa dziko lonse. Ndalama zimenezi zimagwiritsidwa ntchito kuchepetsa misonkho ina (kutenga ndalama ndi ndalama) kapena kuchirikiza ndalama zopangira ndalama zobiriwira. Mavuto amaphatikizapo kuika mtengo wokwera wosintha khalidwe popanda kusokoneza mpikisano. Magawo ena amapatsanso ngongole ya msonkho wa galimoto zamagetsi, nyumba zamagetsi, ndi magetsi oyendetsera zinthu.

Kuchepetsa Nkhokwe

Kuchuluka kwa zinthu kumafuna ndalama zambiri, makamaka mabizinesi aang'ono ndi anthu ena. Ku United States, okhoma misonkho amawononga maola oposa 6 biliyoni pachaka mogwirizana ndi misonkho ya boma. Malamulo a kuchepetsa amaphatikizapo kuwonjezera kugwiritsa ntchito msonkho, kubwezera kodzaza (monga m'mayiko ambiri a ku Ulaya), ndiponso kugwirizanitsa kapena kuchotsa ndalama zokwepedwa ndi ngongole. Tcom Cuts ndi Jobs Acts ya 2017 inafeketsa mbali zina (m. g., kuwonjezera, kuchepetsa, kuchotsapo kusayendetsa ntchito kwaumwini) koma kunachititsa dongosololonzedwa kwambiri.

Mapeto ake: Mphamvu Yosatha ya Msonkho

Kukhoma msonkho si njira yosonkhanitsira ndalama, ndi kuonetsa makhalidwe a anthu, zinthu zofunika, ndi zovuta. Kuchokera ku masukulu opereka ndalama kuchepetsa kusiyana kwa nyengo ndi kusintha kwa nyengo, mphamvu yokhoma misonkho pafupifupi mbali zonse za moyo wamakono. Kwa aphunzitsi ndi ophunzira, kuzindikira amene amasonkhanitsa zinthu ndi chifukwa chake amakhazikitsa maziko a kukhazikitsa ufulu wa anthu odziŵa. Pamene chuma cha padziko lonse chikusintha ndi luso latsopano la zopangapanga, kukambitsirana za misonkho kudzakhalabe kwa maziko a mikangano ya chilungamo, kukula, ndi ntchito ya boma.

Mwa kuzindikira kutsata malonda ophatikizidwa . pakati pa kuyendetsa bwino ndi kulinganiza, kufeŵa ndi kulinganiza, uchifumu wa dziko ndi kugwirizana kwa dziko lonse . Anthu angapende bwinopo zopereka za msonkho ndi kuchititsa maboma kukhala ndi mlandu. Mphamvu ya misonkho ili m'kukhoza kwake kukweza ndalama komanso kukhoza kwake kukulitsa mtundu wa chitaganya chimene tisankha kukhalamo.