Kunzwa kweCongress kunomirira mumwe wemiitiro inooneka zvikurusa uye inoparira nhevedzano umo muitiro wemitero wehurumende unonzverwa, kukurukurwa, uye kuchinjwa. Zvinoshanda senzvimbo yokutanga umo vagadziri vemitemo, nyanzvi dzinopa mikana, vapamberi vemibato, uye vamiririri vehurumende kunzvera basa remari, renzanga, uye repamutemo remiuyo inokarakadzwa yemitero. Vadzidzi vehurumende nevezvemari, vanonzwisisa kuti kunzwa mutero unopesvedzera sei mutemo wemitemo muUnited States. Nyaya inonzvera basa rakawanda rokuteerera mitero mumitengo inogadziridzo, inonzvera miuyo yavo yakananga uye yakananga, uye kunzvera kwakaitika kwenhau izvo zvinoratidzira simba ravo.

Basa Rekutongwa Kwemasangano Mumutemo Wemutero

Kutongwa kwedare kwakarongwa kunorongwa namatare eImba yaVamiririri kana kuti Dare. Zvinobatira mabasa anokosha anoverengeka mumhoteredzo yomutero: kuungana kwamashoko, utariri, uye gadziriro dzezvirongwa. Mugadziriro yedare, kudzorwa kwomutemo wemitero kunodzorwa zvikurukuru neDare reHouse neFm neDare reMaziro neSame. Mitezo yose iri miviri ine tendero kuti iongorore zvikwereti zvinokarakadzwa, kunzvera mitemo iripo, uye kunzvera mifungo mitsva yemiitiro pamberi pevhoti ipi neipi yemitero kana kuti vhoti youriri hunovapo.

Mitemo inobvumira mitezo yedare kudana zvapupu zvinopa chipupuriro chakanyorwa nechinotaurwa. Zvapupu izvi zvingabatanidza vakuru vakuru vanobva kuBato reTreasurence, Internal Revenuence Service, Committee on Post, nyanzvi dzezvemari, vatungamiriri vezvemari, vamiriri vebasa, uye vatsigiri vamafungire uye vasingapinduri. Kubvunza kunotevera ufakazi (hwunongedzei) kazhinji kazhinji kazhinji vatsi navatsigiri vemasangano emitemo yakapiwa kudzivirira nzvimbo dzavo mukunzvera kwapachena.

Kupfuura nhevedzano yemitemo yapakarepo, nzeve dzinoitawo basa rokutarisira. Vanonzvera kuti mitemo iripo yemitero iri kudzorwa sei, kana ichizadzika nharidzano dzayo dzakarongwa, uye miuyo ipi isina kurongwa yakatanga. Somuenzaniso, temberi paTsix Cuts neJobs Act (TCJA) ya2017 dzakapfuurira zvikuru kupfuura kuratidzirwa kwayo, kuchipa vagadziri vemitemo nenzvero dzinopfuurira dzemiuyo yayo pakukura kwemari, mutengo, uye kugoverwa kwemari.

Marudzi Emhosva Anoshanda Kumutemo Wemutero

Trug Ndiyo inozivikanwa zvikuru; vanorangarira bhiriti rakati kana kuti chirongwa chezvikarakadzo, zvakadai sechinjo kumwero wemitero yesangano kana kuti chikwereti chemari inotambirwa. Kunzwa [[[FLT:]] kunonzvera kugadzirwa nokutarisirwa kwemitemo iripo, somuenzaniso, kuti IRS inobata sei mutero kana kuti kudzorwa kwemitero kwapapo kwakaitwa. Kunzwa kwemitero kwapapo kwemari.]

Michina Yepesvedzero: Kuumba Kwakaita Nzeve Mitemo Yemitero

Asi kuongorora kwacho kunobva pamabasa anoverengeka anoshanda mudare uye munzanga.

Uchapupu Hwenyanzvi Nokuongorora Zvounyanzvi

Pesvedzero yakananga zvikurusa inobva muruzivo rwemitero nezvinogoverwa nenyanzvi dzemitero kazhinji kazhinji dzinopa mienzaniso inosimbisa, kunzvera, uye fungidziro dzemari dzinogona kuchinja gadziriro yechikarakadzo. Somuenzaniso, apo Dare reMamwe paMitero rinopa chiverengero chemari icho chinoratidza kutemwa kwomutero kunokarakadzwa kwaizowedzera zvikuru kukwedzerwa, vagadziri vemitemo vangagadziridza marusando anochinja, kana kuti kuwedzera gadziriro dzokunyura kwezuva kuita kuti pamutemo uve udzorerwe zvakanaka. Muzvinoitika zvizhinji, chipupuriro chenyanzvi chakatungamirira kukubviswa kwegadziriro idzo dzakaratidzwa kuva dzinodzorwa kana kuti dzinoparira zvishuvo zvakashata.

Kupfuurirazve, zvapupu zvinowanzopa dzimwe nzira dzinoita nharidzano imwe cheteyo yetsika nokumonyaniswa kushoma. Kunzwa pamusoro pekuchinjwa kwemitero kwamarudzi ose muna 2019, somuenzaniso, kwakabatanidza chipupuriro chakabva kunyanzvi dzezvemari dzakataura kuti gadziriro yemitero yenyika ine mitemo inorwisa kudzorwa kwezvikwepa ine simba raizova inobudirira zvikuru kupfuura gadziriro yenyika yose ine mwero wakakwirira. Nhengo idzodzo gare gare gare dzakaoneka mugadziriro dzeChex Cuts neJobs Act izvo zvakasimbisa Global Leantambic LownlowrnutTaxed Infied Infiend (GITY) uye Baserosion and Antibraise Commentact (BB).

Kunzvera Kworuzhinji Nekwezvinobudisa Nhau

Kunzwa kwakazarukira vanhu kuvhurwa uye kunofukidzwa zvikuru nemapepanhau. Uku kujeka kunowedzera simba rouchapupu nokubvunza. Kana munzwi ane kurukurirano dzinoshamisa, zvakadai sechigaro chedare chinomanikidza mukuru mukuru wedare kuti aone mitero inotevedzerwa pamabhizimisi maduku, nguva iyoyo inogona kuumba nhauro dzezvinobudisa nhau, uyewo maonero avose. Vari kutarira kana kuti kurava nezvemanzwi vangataura nenhume dzavo kuti vade kana kuti vangwarire, vowedzerawo chikamu chesimba chevezvematongerwe enyika chinopesvedzera kuongorora mitauro yemapepanhau neuriri.

Uyezve, chinyorwa chakaparirwa nokutongwa kwejeri() chinyorwa chakanyorwa, marekodhi, uye dare zvinoshuma kuti “‘ zvinova chiteshi chechigarire chekurukurirano dzemitemo yomunguva yemberi. Vatsvakurudzi, vatori venhau, uye mapoka ezvemari kazhinji kazhinji vanochera zvinyorwa izvi kuti vatsigire zvikarakadzo zvekuchinja mitero kana kuti kupesana nazvo makore gare gare. Basa iri guru rinotambanudza pesvedzero yokunzwa kumwe kutopfuura zvikuru zuva rainoitwa.

Mibato Yemasimba Omunyika Nekuchinja Kwepfungwa Zvematongerwe Enyika

Mitemo inobatirawo senzvimbo yezvamatongerwe enyika. Mitezo yebato guru inowanzoshandisa kunzwa kuvaka mhaka yacho nokuda kwepurogiramu yavo, nepo mitezo miduku inosimbisa zvikanganiso ndokumutsa zvirambidzo. Iyi mirangariro inodzorwa nesimba, nepo pane dzimwe nguva ichitsoropodzwa senzvimbo yemitambo, mativi ose ari maviri kubudisa mifungo yakajeka nokuda kwenzvimbo dzavo. Muzvimwe zviitiko, nharaunda dzavose kudzokera shure . Mune zvinoitika, nharaunda yezvikamu zvinovakwa. Somuenzaniso, mukati mokunzwa kweTchall Reformation Act ya 1986, Cairman Dan Rostenkow (DÍIL) naSager Blatewwood (R.) vanoshandisa muitiro wokuteerera kuratidzira pamitengo yemitengo, nzvimbo yebirban, kugadzirira nzvimbo yechikamu chakavapo pakupedzisira.

Zvisinei, mamiriro ezvinhu anhasi akareruka, manzwi anogona kuparadzanisa vanhu, rumwe norumwe ruchipfuura rumwe norumwe, kunyange zvakadaro, chinyorwa chenhau chakarongwa chokunzwa chinopa musiyano wokusarudza nhau dzisati dzagadziriswa, uye kurukurirano dzapaimba dzinowanzotevera.

Nzvero Yenhau

Kuti tinzwisise kutapura chaikoiko kwenyika kutemwa kwemitemo yemitero kunoitwa nehurumende, kunobetsera kunzvera zvinoitika zvakati umo kunzwa mune zvokunyama kwakachinja nzira yomutemo.

Muitiro Wokuchinja Mutero wa 1986

Trust Reform Act ya1986 inorangarirwa zvikuru sebumbiro remitemo remitero reUnited States rakakomba zvikurusa munhau yazvino uno. Yakaderera zvikuru, yakabvisa zvitsama zvakawanda nemhosho, uye yakabvisa mutero kubva kumari yaishandiswa. Kunzwa kweCongress kwakaita basa rinokosha mukushandura uku. Kuvambira pakutanga, House Ways neFract Committee yakaita kutongwa kukuru kwemwedzi inoverengeka, ichipa uchapupu kumazana ezvapupu zvinomirira mabhizimisi, mibatanidzwa, masangano anobvisa mitero, uye hurumende.

Imwe nguva huru yokuchinja yakaitika mukati mokutonga kwakadai semutongo. Zvapupu zvakabva kumasangano okunzvera asiri apartia zvakapa ufakazi hwokuti zvitsauko zvakawanda zvakadai sezviya zvemubereko wemba nehurumende uye mitero yomunzvimbomo (hwusingabhadharwi nokunyanyisa zvakabetsera mhuri dzakakwirira dzinowana apo zvaiita zvishomanene kukurudzira kuva muridzi wemusha kana kuti mari yavose. Izvi zvipupuriro zvakagovera vagadziri vemitemo kuva nechero younyanzvi kuganhurira kana kuti kubvisa zvitsama zvakati kuti, chiito chakanga chine ngozi mune zvezvamatongerwe enyika asi chisingabviri mune zvemari. Chinyorwa chokunzwa chakazivisa zvakananga pasuruso chokupedzisira, icho chakavhara mitero yakawanda uye chiverengero chezvibhuroriso zvehurumende kubva pa 14 kusvikira ku 3.

Mutero Watemwa uye Basa zva2017

Musiano nomuitiro wegore ra1986 wekubvisa chiverengero chemari yakaitwa muuyo wekuchinja, TCJA wa2017 wakafurirwa nokukurumidza kupfurikidza neCongress murudzo rwakabatanidzwa rweRepublican. Kunyange zvakadaro, kunzwa kwakachengetwa(uye kwakakosha. Dare reHurumende reMari reProfence rakaita nhevedzano yokutongwa mukupera kwa2017 iyo yakanzvera miuyo yemitero yesangano rinokarakadzwa pakuderera kwemibayiro, mutengo, uye ndyiko. Chipupuriro chinobva kunyanzvi dzemari dzakadai se Salliam Gale yeBrokings Institutions yakanyevera kuti mitero yebhizimisi yaisazotungamirira nenzira yogaro kumibhadharo yakakwirira, kutaura kuti yaikwikwidzwa zvikuru navakuru vakuru vakuru vakuru.

Nepo chivako chikuru cheTCJA chakaramba chakasakara, muitiro wokunzwa wakaparira chinjo dzakati. Tsitsiro dzakasimudzirwa mukati mekutongwa kwemabhizimisi anofambiswa, somuenzaniso, dzakatungamirira kukuumbwa kwechikamu chitsva pasi peChikamu 199A, icho chakanga chakaitirwa kugovera kubatana pakati pesangano rebhizimisi uye kudarika masangano. Nenzira yakafanana, kunzwa pamusoro pebviro yedenderedzwa rapasi reBEAT uye ganhuriro dzakasimba pakusagona kushambadza fariro. Pasi pechinyorwa chokunzwa, Hwendemu yemari neDare reMany paMitemu yeMitero yapapoti yaizodaive yakaita kuti zvive zviri zvishoma zvirongwa izvozvo zvebasa mugadziriro yebasa yapasi pedzvinyiriro yakanyanyisa.

Kutongwa Kwemisi Ichangobva Kupfuura Pamusoro Pemutero uye Kuchinja Kwomutero Wenyika Dzose (2021 - 2024)

Mienzaniso mishomanene yemisi ichangobva kupfuura iyi inoratidzira kushanda kunopfuurira kwekunzwa. Muna 2021, Purezidhendi Biden akakarakadza chinjo huru kumwero wemitero yebhizimisi, mitero yakaganhurirwa, uye mitemo yemitero yamarudzi ose serutivi rwechivako cheChirongwa cheBack Beak. Imba neFlate Komiti yeMari yeSamende neGatene dzakaita kuti kunzwa kwakawanda kuitwe pamusoro penhambo yegore. Mumwe munhu anonzwa zvikuru akanangidzira ngwariro pa [[[FL:] Getlty [[FLT] wiza] bvumirano yakasvika neOECD/GUFRAMES] yakabva kuHM. Zvapupu zvakabva kuHAMBIro yeUPUPU nenyanzvi dzemari zvakakurukura kana kuti U.S. Anofanira kuisa mirauriro yemiteroose yemiteroyo yakaitwa pamusoro pezvipo yemitero yakaitwa.[20]

Zvakare muna 2023 na 2024, kutongwa kwakanzvera mugumo wakarongwa wegadziriro dzakawanda dzeTCJA pashure pa 2025. Chipupuriro chamazvo chakaratidzira bviro yewedzero huru yomutero kana Congress isingaiti chiito, uye kurukurirano pamusoro pokutambanudza gadziriro dzakati apo vamwe vanorega zvakananga vachiratidzira muitiro wokunzwa unopfuurira. Uku kunzwa kuri kutoumba nhevedzano yekurukurirano huru inotevera yechinjo yemitero, iyo sezvingabvira ichadzora ngwariro yokutevedzerwa mumakore gumi okupedzisira.

Kuongorora Kunonetsa: Simba uye Kuganhurirwa Kwekunzwa Kwemasangano

Kunzwisisa zvose zvazvinoita uye zvazvisingakwanisi kunogovera murangariro wakajeka zvikuru webasa razvo mukuchinja mitero.

Kujeka Nokuzvidavirira

Simba rokutonga rinorumbidzwa zvikuru nderokuoneka kwaro. Nokuisa nharo dzemitemo mudare revoruzhinji, kunzwa kunovimbisa kuti vagadziri vemitemo vanofanira kudzivirira nzvimbo dzavo pachinyorwa. Uku kuzvidavirira kwavanhu kunogona kudzivisa zvikarakadzo zvakanyanyisa zvisati zvagona kupukunyuka kuongororwa. Mukuwedzera, muitiro wokusarudza uchapupu, nepo kazhinji kazhinji uchikwezvwa nepurogiramu dzevazhinji, uchingobvumira nhevedzano yemirangariro iyo ingasavapo mukurukurirano yapachivande. Chinyorwa chechigarire chinosiiwa nokunzwa chinobatira secherekedzo yorundudziko rwomunguva yemberi: kwakaoma nokuda kwomutezo weDare reSangano kuti vataure kuti vanotsigira mutero nokuda kweboka rapakati peboka rinonzwa kana chinyorwa chichiratidza kuti vavhotera nokuda kweshanduro yakawanwa neyamubayiro unobetserwa zvikuru.

Somuenzaniso, nyaya dzinotaurwa nevesangano racho dzinoratidza kakawanda kuti sangano racho harina mari yakawanda, zvichiita kuti mari yaro iwedzere kudhura mumakore achangopfuura.

Kukwanisa Kumira Nokuvharwa Nemarara

Parutivi rwechikamu chenhau, kunzwa kwazova nzvimbo dzinowedzera nokuda kwenzvimbo dzemitambo yezvamatongerwe enyika panzvimbo pekubudirira kwemiitiro yetsika. Mumhoteredzo ine synpartisan yakawandisa, mitezo yedare ingashandisa nguva yavo kusabvunza mibvunzo iyo inozivisa mutemo asi kupa mapfundo akanyorwa pamberi pemasarudzo akarongwa nokuda kwemakamera eterevhizheni. Zvapupuwo, zvingasarudzwa nokuda kwokugadziridzwa kwendangariro dzavo panzvimbo peunyanzvi hwavo hwemichina. Iri simba rinogona kuderedza ukoshi hwekunzwa sechikamu chenhau chapachokwadi chekurukurirano nechisarudzo chakavakirwa pah.

Kupfuurirazve, kunzwa kunogona kuderedza muitiro wemitemo pasina kuita vandudziko dzine revo. Kuchinja mutengo kazhinji kazhinji kunoshanda zvikurusa apo kunoitwa nokukurumidza kudzivisa kupesvedzera nokubhejera kwegadziriro. Muitiro wokunzwa wakarebeswa nokuda kwokuchinja kwa1986 wakabvira bedzi nemhaka yebvumirano yechienzi yokuti hakunazve. Nhasi, terevhiro refu papepa remitero ingangogovera bedzi vashori vane nguva yakawanda yokukurudzira chishoro, kuuraya ruwa rwacho rusati rwasvika. Iyi bhero yenzwiro isimba chairoirwo pasimba rokutaura nezvezvinetso zveChesterscal, zvakadai sokupera kwegadziriro dzeTCJA kana kuti kudikanwa kwokuita mutero wazvino uno unoparira kubatwa kwomutero wemitengo yamashoko namabasa.

Mikaha Inomirira

Imwe ganhuriro ndeyokuti kunzwa hakupi chokwadi chokumirira kwakadzikama. Vateresi vanogamuchirwa, varidzi vebhizimisi vaduku, uye nzanga duku kazhinji kazhinji vanopinzwa pakati pezvapupu, nepo masangano makuru namasangano ezvokutengeserana akasanoshatiswa anofarikanya kokero dzenguva dzose. Nepo mitemo yedare pane dzimwe nguva ichibvumira nokuda kwendaza yechapupu chiduku, kuparadzirwa kwezvipupuriso kungasashanda kufariro dzakapfuma nedzakarongwa. Uku kusadzikama kwegadziriro yemarongedzero kunoreva kuti manzwi anonzwi anonzwiwa mukutonga angasaratidzira zvizere fariro dzevagari veAmerica vose vanotaputswa nomutero.

Mugumisiro: Kukumbira Vadzidzi uye Kuchinja Mutero Munguva Yemberi

Kutongwa kwemitemo yeCongress kunoramba kuri rutivi runokosha rwomuitiro wemutero. Kunogovera hwaro hwokuita chisarudzo chine ruzivo kunoitwa, kuparira chinyorwa chavose chedonzo remitemo, uye kupa nzira yokuzvidavirira nayo. Nokuda kwavadzidzi vanodzidza pamusoro penzira iyo mitemo yemitero inoitwa nayo, kufunda kunzwiwa kunopa nzvimbo yapamberi penzvimbo yenzvimbo yemari, yezvamatongerwe enyika, uye mutemo unorondedzera utongi hweAmerica.

Sezvo nyika inonangana nenharo dzinotsoropodza pamusoro penguva yemberi yenzvimbo yemitero yekambani, kurapwa kwemakombiyuta, kubviswa kwechikwereti chomunhu oga, uye kuchengetwa kwechikwereti chehurumende, kunzwa kuchatangazve. Kunzwisisa simba ravo noutera kunobvumira vagari vemo kuita nzvero huru zvikuru negadziriro yacho uye kuziva kuti chinoitika mukamuri rokuteerera redare kazhinji kazhinji kunogona kunzi “nasvin dete ” (na) kuchinja mutemo wenyika.

Kunzverazve nhau yenhau yenhau yezvibvumikiso zvemitero, vadzidzi vanogona kunzvera zvinyorwa zvedare zvekomunisiti paCongress.gov uye Dare reMitemo pazvinyorwa zveMitero yeMitero [[[FLT:]] nokuda kwemifungo yemari yakawanda nenzvero. Nokuda kwenyunguriro yakadzama yemari muChinjo ya 1986, [[FLT:] Tax Polic Center yerective [ inogovera mashoko anokosha. Pakupedzisira, basa raWilliam Gale namamwe mabhizimisi [FLT] pakunzvera kukuru kwemitero uye kugovera kurukurirano yemari inodzo huru yezvirongwa zvemari.