Ukuva okuququzelelwayo koorhulumente kumela enye yezona nkqubo zicace kakhulu nezineziphumo ezibonisayo apho inkqubo yerhafu karhulumente ihlolisiswa, iphikiswa, kwaye ilungiswe kwakhona. Isebenza njengendawo yokuqala apho abenzi berhafu, iingcaphephe eziphetheyo, abagcini-mashishini, kunye neengxubevange zikawonke-wonke ukuvavanya indima ekhoyo yezoqoqosho, yentlalo-ntle, kunye nomthetho weenguqu zerhafu eziceliweyo. Kubafundi berhafuthelwe irhafu, ukuqonda indlela okune ngayo ukuphembelela umthetho werhafu eUnited States. Eli nqaku lihlolisisa indima ebanzi yokuva irhafunxa kwimigaqo-ntluxaso-ntlukwano, ukuhlolisisa iimpembelelo zabo ezithe ngqo kunye neemeko zembali ezibonisa amandla abo kunye nokulinganiselwa kwabo.

Indima Nendima Yokuchotshelwa Kwetyala Leengcungcutha - buchopho Kumgaqo - siseko Werhafu

Iikomiti zeNdlu yeeNdlu zeBameli okanye zeNdlu yeeNdlu yeeNdlu yeeNtlalo-ntle ziququzelela iintlanganiso ezisemthethweni ziququzelelwa ziikomiti zeNdlu yeeNdlu zabameli okanye iNdlu yeeNtlanganiso. Zisebenza imisebenzi emininzi ebalulekileyo kwimeko yerhafu: ukuqokelelwa kolwazi, ulawulo, kunye nokucwangciswa kweenkqubo. Phantsi kwenkqubo yekomiti, ukulawulwa komthetho werhafu kuxhomekeke ngokuyintloko kwiKomiti yeNdluvo yasekhaya kunye neKomiti yeNdlukwano. Zombini zinamatyala ukuze zihlole iindleko zemali ezicetyisiweyo, zihlole imithetho ekhoyo, zize zihlole iingcamango ezintsha zemithetho ekhoyo phambi kokuba kubekho nayiphi nayiphi ivoti okanye iplati yomgangatho.

Ukuva kuvumela amalungu ekomiti ukuba ameme amangqina abhaliweyo nabhalwe ngomlomo. La mangqina angaquka amagosa avela kwiSebe leMali, iNkonzo yeNgeniso yangaphakathi, i-Ofisi yoHlahlo, iKomiti yoLuntu yoHlahlo, iKomiti eManyano-mali yezemfundo, iingcali zezoqoqosho, iinkokeli zeshishini, abameli bemisebenzi, kunye nabameli bezinto zokusebenza, nabathathi-nxaxheba ekucingeni ngeenqanawa zokulwa kunye nengeniso ezingeyo. Umbuzo olandelayo ubungqina / / Ngokufunyanisiweyo / / ngokuqhelekileyo abaxhasi nabaxhasi bemithetho enikiweyo ukuze bakhusele izikhundla zabo phantsi kolwazi lukawonke-wonke.

Ngapha koko umjikelo wowiso-mthetho okhawulezileyo, iindlebe zikwasebenza umsebenzi wobuveleli. Bahlolisisa indlela esetyenziswa ngayo imithetho yerhafu ekhoyo, enoba iphumele kwiinjongo zayo, nokuba yiyiphi imiphumo engacwangciswanga eveleyo. Umzekelo, ukuva okuphambili kwi-TCss noMgaqo-nkqubo weSebe leMisebenzi (TCJA) ka-2017 kuqhubeke kakuhle ngaphezu kokumiswa kwayo, kunikwa abamisi-mthetho kunye noluvo oluqhubekayo lweziphumo zayo kwinkqubela yezoqoqosho, ukuveliswa kwemali, ukuveliswa kwemali, kunye nokusasazwa kwengeniso.

Iindidi Zokuchotshelwa Kwamatyala Okusetyenziswa Komgaqo - siseko Werhafu

ITaxpalapala enxulumene nokuvakala jikelele iwela kwiindidi ezintathu. Izimvo ezithe ngqo ziqheleke kakhulu; ziqwalasela ityala elithile okanye iseti yeezicelo, ezifana notshintsho kwintengo yerhafu yenkampani okanye ityala lerhafu elifunyenweyo. Ukuva [[FLT:] ukuva] ukubekwa kwendlebe [ kuvavanya ukwenziwa nokuphathwa kwemithetho ekhoyo, umzekelo, indlela i-IRS ephatha ngayo irhafuthensi okanye indlela inkcitho ethile ephume ngayo. Izikhundla zerhafuthelo zemali ezihlawulwayo [iiK]] ze-ocemine yeendawo ze-okstmentine ye-R okanye i-SCSProphestery]

Ubuchule Bempembelelo: Indlela Ukuva Okuyinkqubo Ngayo Imithetho Yerhafu

Iintlanganiso zekomiti aziyibhali ngokwayo imithetho, kodwa zibumba imithetho esebenzisa iinkqubo eziliqela ezisebenzayo kwigumbi lekomiti nakuluntu.

Isiqinisekiso sobuchule kunye nohlalutyo lobugcisa

Eyona mpembelelo ithe ngqo ivela kubuchule kunye nolwazi lwerhafu olunikezelwa ngamangqina. Iingcali zezobungcaphephe kunye neengcali zemigaqo-nkqubo yerhafu zidla ngokunikela imizekelo esebenzayo yokufaka, uhlaziyo, kunye noqikelelo lwengeniso olunokutshintsha isakhiwo sesicelo. Umzekelo, xa iKomiti edityanisiweyo yerhafu inika uqikelelo lwemali olubonisa ukusika kwerhafu okubonisa ukuba ithelekelelwayo kunganyusa ngokuphawulekayo ukurhoxiswa kwemali, abenzi bemithetho yomthetho bangalungisa uludwe lwemimiselo, ukunyuswa kwemiqathango yolwando, okanye bongeze amalungiselelo okutshona kwelanga ukuze kwenziwe isindululo esininzi sihombise. Kwimeko ezininzi, ubungqina obuchwengcacileyo buye ukususwa kwemiqatha yerhafuthelo eboniswa ukuba iphinde ibonakale iphinde ilawule okanye izenze iimpempeke.

Ngokubhekele phaya, amangqina asoloko enikela ezinye izicwangciso eziphumeza enye inkqubo kunye nokugqwethwa okumbalwa. Ukwenziwa kwetyala lerhafu yamazwe ngamazwe ngo-2019, umzekelo, kwaquka ubungqina bezoqoqosho lwezoqoqosho ezaziphikisa ukuba inkqubo yerhafu yelizwe enemithetho elwa noxinzelelo lwezulu olunamandla iyakuba nempumelelo ngakumbi kunenkqubo yehlabathi lonke enemigangatho ephezulu. Ezo mpikiswano kamva zavela kumalungiselelo eSiqeshini soMthendeleko neMithetho-o-zi zincwadi ezamisa uMthetho wehlabathi wonke we-Intambible Lowngradataxed Invie Indaxed Infie (GITY) kunye nolawulo lwe-Erosigratiyo kunye nolawulo lwe-ABRATION (BT).

Uphando lukawonke wonke nolokusetyenziswa kwamajelo eendaba

Ukuva kuvulekele uwonke-wonke — ngokufuthi kugqunywe ngomnxeba kwaye kugqunywe ngokubanzi ngamaphephandaba. Oku kubonakalisa impembelelo yobungqina kunye nokubuza. Xa ukuva kubonakalisa ukutshintshisana okuphawulekayo, njengokucinezela isitulo sekomiti kwigosa leMali kwiziphumo zonyuko lwerhafu ecetyiweyo kumashishini amancinane, elo xesha liyakwazi ukubumba iingxelo ze-media ze-operate, yaye ngokunjalo, uluvo lukawonke-wonke-wonke. Ababukeli okanye abafunda ngeendlebe bangaqhagamshelana nabameli babo ukuze bafune okanye balumke, bongeze umaleko wempembelelo yezopolitiko ephembelela izibalo zevotili kwikomiti nakumgangatho.

Ngaphezu koko, ingxelo esungulwe lityala--"ingxelo ebhaliweyo, iirekhodi, kunye neengxelo zekomiti" ziba nguvimba osisigxina weengxoxo zexesha elizayo. Abaphandi, intatheli, namaqela athethayo asoloko ezi ngxelo zizikhupha ukuze zixhase iimpikiswano okanye zixhase izicelo zokuguqula irhafu kamva. Lo msebenzi ugqithisa impembelelo yokuphulaphula indlebe enye kude ngaphaya kosuku eyenzeka ngalo.

Imikhosi Neenkqubo Zezobupolitika

Ukuvakala kukwasebenza njengenqanaba lokufumana isikhundla sezobupolitika. Kwimeko ezithile, amalungu eqela lejaji adla ngokusebenzisa ukuva ukubeka ityala kwithuba lawo lokuceba, ngelinye ixesha amalungu amancinane agxininisa iimpazamo kwaye aphakamisa iimpikiswano. Oku kuphakamisa amandla, ngelinye ixesha kugxekwa njengendawo yeqonga, inyanzelisa omabini amacala ukuba achaze ngokucacileyo iindawo zawo. Kwezinye iimeko, umva wenqanawa i-625andōrathrth ungadala iindawo zokuvula iintambo zokulala. Umzekelo, ngexesha lokuva kuMthetho we-Citchoity Reformation ka 1986, u-Cheager Dan Rostenkowskiski (DÍIL) kunye ne-Sager Packwood (R.) basebenzisa inkqubo yokuva ukuze bamba iziko ezithile zenteko, ukumisela iqonga lokusebenza kwe-bitan.

Noko ke, i-exchange iyinyaniso. Kwimeko-bume yanamhlanje eqhekekileyo, iindlebe ziyakwazi ukudibanisa iindlebe, icala ngalinye lithethele ngapha nangapha. Nangona kunjalo, ingxelo ebhaliweyo yendlebe inika isiseko sokugqiba ukuba ziziphi iingxaki ezingekapheliswa, kwaye eso siseko sazisa ingxoxo evaliweyo esoloko ilandela.

Uhlolisiso Lwetyala Lembali

Ukuze siqonde impembelelo yokwenene yehlabathi yeendlebe eziququzelelweyo kwimigaqo yerhafu, kuluncedo ukuhlolisisa iziganeko ezithile apho ukuva ngokwezinto eziphathekayo kwaguqula indlela yomthetho.

UMthetho Wotshintsho Werhafu Wowe - 1986

UMthetho weTshorensi yoNguqulo ka-1986 ujongwa ngokubanzi njengeyona mithetho igqugqisileyo yerhafu yase-U. Yahlisa imigangatho ephezulu yerhafu kwimbali yanamhlanje. Yasusa irhafu ezininzi, yaza yasusa isiseko serhafu kwingeniso ekhokelela ekusebenziseni. Iintlanganiso zoNcedo zadlala indima ebalulekileyo kolu tshintsho. Ukususela ekuqaleni, iKomiti yeNdlu yeNdlu kunye neNdlela yabamba ityala kakhulu kwiinyanga eziliqela, inikela ubungqina kumakhulukhulu amangqina amela amashishini, imibutho, imibutho erhafuthelisa irhafu, kunye noorhulumente.

Enye incopho yokutshintsha yenzeka ngexesha lokuchongwa kwetyala elibizwa ngokuba yi-sosin “inkcitho yerhafu”. AmaNgqina avela kwiintlangano zophando ezingango 76partis anikela ubungqina bokuba iincopho ezininzi zokwenza inzala yendlu nemali nerhafu yasekuhlaleni ````awufumana ngokugqithisileyo imali eninzi eninzi efunyenweyo emakhaya ngelixa usenza okuncinane ukukhuthaza ubunikazi okanye urhwebo lukarhulumente. Ezi ngxelo zanika abenzi bemiqathango yomthetho ukunciphisa okanye ukuphelisa iinkcitho ezithile, intshukumo eyayiyingozi kwezobupolitika kodwa eyayingenakwezoqoqosho. Ingxelo evakalayo yaziswe ngqo kwipasiki yokugqibela yokugqibela yokuphepha, eyayivale inani elikhulu leebhaso ezinokungena kwimiqatha yerhafuthelo yaza okanye inani labaxhasi beminxele-14 ukuya ku-3.

Imigaqo-nkqubo yeNkxaso

Ngokwahlukileyo kwinkqubo yokungalibali, ephindaphindwayo ngonyaka ka-1986 eyavelisa utshintsho, i-TCJA ka-2017 yabethwa ngeKhomishini ngokukhawuleza phantsi kolawulo olumanyeneyo lweRiphabliki. Noko ke, iindlebe zabanjwa . IKomiti yeCantenet yezemali yaba nothotho lokuchongwa ekuwiseni konyaka ka-2017 eyahlola iziphumo zokunciphisa ingeniso lwenkampani emvuzweni, uhlahlomelo, ityala, kunye nentlawulo. Ingqina elivela kwizentengiselwano zezoqoqosho uWiam Gale[ yeBrokings Institions Intellitionssss ilumkisa ukuba ukunqunyuswa kwenkampani ayiyilwanga ngokuzenzekelayo, isithiwa yimivuzo ekhutshwayo ephezulu, itshongo yokuba ikhuphiswano eninzi kakhulu.

Ngeli xesha isakhiwo esingundoqo se-TCJA sahlala sicocekile, inkqubo yokuva yavelisa utshintsho oluthile. Inkxalabo eziphakanyiswe ngexesha lokuva malunga nokuphathwa kwe-BEAT ngokudlula amashishini, umzekelo, zakhokelela ekudalweni kwencopho entsha phantsi kwecandelo 199A, eyayinenjongo yokunikezela ngomlinganiselo phakathi kwenkampani kunye nokudlula kwezinto ezikhoyo. Ngokufanayo, ukuva okunokwenzeka kokukhukuliseka okusisiseko komsinga osisiseko kunye nezithintelo ezingqongqo kwinzala edelekileyo. Ngaphandle kwengxelo yokuva, iSebe lemali kunye neKomiti edityanisiweyo eMasigqeba ngeya kuba ingenayo i-atrobactal-odroyities kwizixhobo zoshishino zorhwebo ezisetyenziswayo phantsi kwexesha loxinzelelo olugqithisileyo.

Ityala lakutshanje kwirhafu neNguqu yerhafu yezizwe ngezizwe (2021-2024)

Imizekelo yakutshanje ibonisa ukubaluleka kokuva okuqhubekayo. Ngo-2021, uMongameli Biden wacebisa ukuba kwenziwe utshintsho olukhulu kumlinganiselo werhafu yequmrhu, irhafu encinane, kunye nemithetho yerhafu yamazwe ngamazwe njengenxalenye yokwakhiwa kwesakhiwo esingcono emva. IiNdlela zeNdlu kunye neKomiti yeMathelo kunye neKomiti yeHlanga neMandla yeMali yabamba intlutha-ninzi yokuva eqhubekayo enyanzelweni. Umntu obalulekileyo obevayo umele ajongene nemithetho yakhe ehlabathini yehlabathi okanye indlela yakhe encinane (kuquka i-GOFLTY:[FC2]] isivumelwano esifikelelwa yi-OECD/GOMFRAFXXXXAM. [OMT] iSebe eliPhandle leMsebenzi ye-Ofele-DSKT] [iKT] kunye neingcali bezentebonkst.[3] i-Red transsionty, i-od transsionty, i-od transyisi ye-oki yerhafut, eninzi ye

Kwakhona ngo-2023 nangowama-2024, iindlebe zahlola uphelo lwentlawulo yolungiselelo lwe-TCJA nganye emva konyaka wama-2025. Ubungqina obucacileyo bubonisa ukuba ikho into enokwenzeka yolwando olukhulu lwerhafu ukuba iBhunga alithathi nyathelo, kunye neengxubusho ezimalunga nokwandisa amalungiselelo athile ngexa ukuvumela abanye bafe ngqo inkqubo eqhubekayo yokuva. Ezi ndlebe sele zixobisa indlela yokulungisa irhafu elandelayo yengxoxo engundoqo yotshintsho, enokuthi ilawule ingqalelo epheleleyo kwiminyaka elishumi yokugqibela.

Uhlalutyo Olubazisayo: Amandla Nezinto Ezingalawulekiyo Zeendlebe Zoongqungquthela

Ukuqonda amandla abo nobuthathaka babo kunika imbono ecacileyo ngendima yabo ekuguquleni inkqubo yerhafu.

Ukucaca kwengxelo nokuphendula

Amandla okuphulaphula anconywa ngokubanzi kukubonakala kwazo. Ngokubeka iingxoxo zenkqubo kwindawo yoluntu, ukuva kuqinisekisa ukuba abenzi bomthetho kufuneka bakhusele iindawo zabo kwirekhodi. Oku kuphendula kukawonke wonke kungathintela izicelo ezigqithisileyo ezingasayi kuphumelela ukukhangelwa. Ukongeza, inkqubo yokukhetha ubungqina, ngexa isoloko iphenjelelwa luludwe lwezimvo ezinokungaveli ngaphandle kokuva i-PARographom. Ingxelo eshiyelwa kukuxilonga ngekamva: kunzima ngelungu leBhunga ukuba kamva lixhase irhafuthe irhalo lodidi oluphakathi ukuba ingxelo yokuva ibonisa ukuba abavoteli befumene imali eninzi.

Ngaphezu koko, ukuva kunokubangela ukuba abantu bangayihoyi irhafu, ngokomzekelo, ukuva ngemithetho ye - IRS kuye kwabalaselisa ukuba eli sebe lisoloko lingenamali, nto leyo ebangela ukuba lifumane imali encinane kule minyaka ikutshanje.

Isiphumo Somngxuma Omkhulu Nomkhusane

Kwicala le-flip, ukuva kuye kwaba ziindawo ezininzi zeholo yezopolitiko kunokwenza uphuhliso lwenkqubo yezopolitiko. Kwimekobume ephezulu kakhulu, amalungu ekomiti angasebenzisa ixesha lawo ukungabuzi imibuzo eyazisayo umthetho kodwa anikele iingongoma ezibhalwe kwangaphambili ezenziwe iikhamera zikamabonwakude. KwanamaNgqina, angakhethwa ngenxa yolungelelwaniso lwawo lwengqiqo kunokuba aphucule ubugcisa. Le mpembelelo inganciphisa ixabiso lokuva njenge-astum yengxoxo yokwenene kunye nesigqibo esisekelwe kubungqina [1].

Ngaphezu koko, ukuva kungayithoba inkqubo yowiso-mthetho ngaphandle kokuvelisa inkqubela ecacileyo. Ulungiso lwerhafu lusoloko lusebenza kakhulu xa lwenziwe ngokukhawuleza ukuphepha ukutsalela phambili nokungcakaza kwenkqubo. Inkqubo yokuva okugqithisileyo yokuguqula konyaka ka-1986 yanokwenzeka kuphela ngenxa yokuvumelana okungaqhelekanga kokuba i-bipartisan ingekho. Namhlanje, ukuva okude kwirhafu yerhafu kunganika abachasi ixesha elininzi lokukhuthaza ukuchaswa, ukubulala umlomo ngaphambi kokuba ufikelele umgangatho. Le ntsimbi yentsontela inguwo yokwenene enyanzelisa ukukwazi kweBhunga ukuphosa inseko, njengokuphelelwa kwe-TCJA okanye imfuneko yale mihla yokuphathwa kwerhafu yemiqatha kunye neenkonzo.

Iimephu zomelo

Omnye umqathango ngowokuba ukuva akuqinisekisi ukuba ngabameli abalungeleleneyo. Abaqeshwa abahlawulwayo abahlawulwayo, abaninizo bezoshishino abancinane, kunye noluntu oluncinane basoloko beboniswa kumangqina, ngelixa imibutho emikhulu kunye namaqumrhu athenjiweyo eshishini asoloko ekholiswa izimemo ezithe rhoqo. Ngoxa imithetho yekomiti ivumela uluhlu lwamangqina amancinane, ukusasazwa kobungqina bonke kusenokungaqiniseki kwimiba yobutyebi kunye nenkqubo elungelelanisiweyo. Oku kungangqinelani kokungalungelelaniswa kwamatyala kungabonisi ngokupheleleyo izilangazelelo zabemi baseMerika bonke abachatsha ngerhafu.

Isiphelo: Ukucel ’ Imali Abafundi Notshintsho Oluzayo Lwerhafu

Ukuchotshelwa kwetyala kwabafundi kuseyinxalenye ebalulekileyo yenkqubo yerhafu. Zinikela isiseko sokwenza izigqibo ngolwazi, ukwenza ingxelo yoluntu yenjongo yowiso-mthetho, kwaye zinikela indlela yokuphendula. Kwizifundo eziye zafunda ngendlela imithetho yerhafu eyenziwa ngayo, uhlolisiso lwezipokotho lunika isihlalo esiphambili sokuququzelelwa kwezezoqoqosho, kwezobupolitika, kunye nomthetho ochaza ulawulo lwaseMerika.

Njengokuba ilizwe lijamelene neengxoxo ezigxekayo ngekamva lekomkhulu lerhafu, ukuphathwa kweenkonzo zezeminxeba, ukupheliswa kwerhafu nganye, nokulondolozwa kwetyala lorhulumente, ukuva kuza kuphinda kuthathe isigaba esiphambili. Ukuqonda amandla nobuthathaka babo kwenza abemi bakwazi ukwenza ingqwalasela engakumbi kule nkqubo kwaye baqonde ukuba oko kwenzeka kwigumbi lokuva lekomiti kunakho // kwaye kusoloko kuguqula umthetho welizwe.

Ukuhlaziywa kolwazi lwerhafu kunye nembali yokuchophela irhafu, abafundi bangajonga iingxelo zekomiti zerhafu ezithe ngqo kwiBhunga.