Ukuqonda Iindlela Zokwamkeleka Kolwalamano

Kangangamashumi eminyaka, izibini ezifuna ukunconywa ngokusemthethweni ngolwalamano lwazo olusondeleyo ziye zajamelana nemeko entsonkothileyo. Ngoxa umtshato uhlala ungowona mbutho uxhaphakileyo nokhuselweyo, amaqhina oluntu kunye namaqabane amakhaya avela njengenye izakhiwo ezisemthethweni, ingakumbi ngexesha lomtshato olinganayo wawungafumaneki emhlabeni wonke. Nangona ukulingana komtshato kuye kwahambela phambili kwimimandla emininzi, ezi zimo zichaseneyo ziyaqhubeka zikho yaye kwezinye iimeko, zinika iingenelo ezahlukileyo okanye zihlala zisekuphela kwendlela ezinokukhethwa zezinye izibini ezithile. Ukuqonda ukuchasana ngokwezo ezisemthethweni, imali, kunye nokungavisisani phakathi kwezi meko zonxulumano kuyimfuneko kuye kwafuneka kuye nabani na othe wamkela ulwalamano, enoba zisebenza, okanye zisebenza, okanye zikho ukulawulwa.

Eli nqaku linikela uhlolo olucokisekileyo lwemibutho yamakhaya kunye namaqabane asekhaya, liwathelekisa namalungelo omtshato angokwesithethe. Liquka umongo wembali, ukukhuselwa ngokusemthethweni, ukukhuselwa kwemithetho esemthethweni, ukukhutshelwa kwerhafu, amalungelo obuzali, iinkqubo zokuqhawula iintsebenziswano, nezinye ezingakumbi. Ekupheleni, abafundi kufuneka baqonde ukuba liliphi iqondo elifanelekileyo elingokwasemthethweni elivumelana neemfuno zabo nendlela ezi zinto bakhetha kuzo ezahluka ngayo ngokorhulumente okanye ilizwe.

Imeko yembali: Isizathu sokuba Kudalwe Umanyano Lwamakhaya Nomanyano Lwamakhaya

Umanyano lwamakhaya kunye namaqabane asekhaya aluzange luvele kwinkcaso esemthethweni. Ngokuyintloko zaphuhliswa njengentsabelo yokususwa kwezibini ezifanayo ezingokwasemtshatweni. Ukuqala ekupheleni kwenkulungwane yama-20, abaxhasi kunye nabenzi bomthetho banyanzelela ukuvunywa okusemthethweni kolwalamano olufanayo lobufanayo, kodwa amalungelo omtshato apheleleyo ajongene nenkcaso eyomeleleyo yezobupolitika neyonqulo. Njengokulalanisa, imikhosi emininzi yadala izikhundla ezahlukeneyo ezisemthethweni ezanika abanye okanye inkoliso yamalungelo omtshato ngaphandle kokusebenzisa igama elithi “umtshato.”

IDenmark yaba lilizwe lokuqala ukunikezela ngomanyano olubhalisiweyo (olufanayo nomanyano lwamakhaya) kwizibini ezifanayo ezingokwasemgangathweni ngowe-1989. EUnited States, uVermont wasungula umthetho wokuqala womanyano lwamakhaya ngowama- 2000, elandelwa zezinye izikhululo. Umanyano lwasekhaya, ngokufuthi olusikelwe umda, lwalungoovulindlela ngezixeko kunye noomasipala (umz., iBerkeley, iSan Francisco) kwiminyaka yee 1980 kamva yamkelwa ngamanye amazwe. Ezi zinye izibhexeshi zavumela izibini ukuba zifumane imvume yokuhanjwa kwesibhedlele, amalungelo okulifa, yaye maxa wambi iinzuzo zikarhulumente zerhafu, kodwa zawa ngamabomu ukuphelelwa komtshato.

Emva kwesigqibo somtshato ongokwasemthethweni ngowe-2015, owabhaliswa ngokusemthethweni ngomtshato ongokwabelana ngesondo kulo lonke elase-U.S., amazwe amaninzi agcina umanyano lwawo lwamakhaya nemithetho yezemitshato. Ezinye izibini zisakhetha ezi zimo ngezizathu zobuqu, zemali, okanye ezingokwasemthethweni. Kwiimeko zezizwe ngezizwe, amazwe amaninzi ayaqhubeka enikela amaqhina asemthethweni okanye amaqabane asemthethweni anokuwasebenzisa amanye amaqabane, mhlawumbi kwizibini ezifanayo ezi-678sex okanye zonke izibini.

Buyintoni Umanyano Lwamakhaya?

Iinkcazelo kunye neempawu ze-Core

Umanyano lwamakhaya lulumanyano olusemthethweni olusemthethweni olulungiselelwe ukunikezela ngamalungelo amaninzi, ukuba akunjalo konke, neembopheleleko zomtshato kumgangatho wezwe. Umanyano lwamakhaya lwahlukile kwilungiselelo lomtshato, nto leyo abanye abayibona njengolwahlulelwano phakathi kokulingana okupheleleyo komtshato kwaye abathathi thamsanqa. Amalungelo akhethekileyo anikwayo ayahluka ngokwamandla kodwa aquka ilifa, izigqibo zezamayeza zokuzenzela, ukwamkelwa, ukuba nempahla kunye, kunye neenzuzo ezisindileyo.

Ngokwesiko, umanyano lwabemi lusekwa ngokubhaliswa ligunya likarhulumente (ngokuqhelekileyo umabhalana okanye umbhali-ncwadi wengingqi) yaye usenokuquka okanye angaquki umsitho. Amanye amazwe afuna ukubhaliswa, ngoxa amanye efuna uxwebhu olutyikityiweyo lokubhalisa. Ukungaquki komanyano lwasekuhlaleni kulandela inkqubo efanayo noqhawulo-mtshato, kuquka ukwahlulwa kwempahla kunye nenkxaso enokwenzeka.

Apho Amaqhina Asekuhlaleni Akhoyo Namhlanje

EUnited States, amazwe amaninzi asanikela amaqhina asemthethweni, kodwa indlela yelizwe iyatshintsha. Umzekelo, umthetho wamaqhina omanyano lwabemi baseNew Jersey usasebenza, nangona izibini ezingokwabelana ngesondo zinokutshata ngoku. IColorado yathatha indawo yamaqhina oluntu emva kokulingana kodwa isavumela amaqhina akhoyo ahlalayo. Illinois, iRhode Island, kunye neHawaii zikwanemithetho yokumanyanisa abantu ehlala kwiincwadi kodwa ngoku isetyenziswa kaninzi.

Amalungelo Aqukiweyo Kumamanyano Asekuhlaleni

  • izigqibo zotyando zenza 76 kunye nokutyelelwa esibhedlele: abahlobo bangenza izigqibo zonyango omnye komnye kwaye batyelele izibhedlele ezijongene neqabane.
  • [[UMTL:0] Amalungelo efa: Xa kungekho wiso, iqabane eliseleyo lifumana ilifa lempahla nempahla, ezifana neqabane.
  • Iinzuzo zobutembu kumgangatho wombuso: Amazwe amaninzi avumela ukuqokelelwa kwamalungu erhafu yengeniso karhulumente kwaye anikezela ngerhafu yempahla kumaqabane aphilayo.
  • Inzuzo yokusinda: Ipension kunye neenzuzo zokhuseleko lwentlalo (ukuba iyafuneka) zingagqitha kwiqabane eliphilayo.
  • Amalungelo oParents: Kwimimandla emininzi, umntwana ozalelwe isibini kumanyano lwamakhaya ugqalwa ngokusemthethweni njengomntwana wamaqabane omabini, ewenza lula iinkqubo zokukhulisa umntwana.
  • Ukhuseleko kuqhawulo: Iinkundla zisingatha ukwahlulwa kwempahla, inkxaso, kunye nokugcinwa kwabantwana bekwimithetho efanayo njengoqhawulo-mtshato.

Amalungelo Adla Ngokungafumaneki Kumamanyano Asekuhlaleni

  • Ulwahlulo lwezeNtlalo-ntle (kwi-U.S.): Ngelixesha urhulumente wengingqi ngoku ewuqaphela umtshato ofanayo we-xxnet kulo lonke ilizwe, akawaqondi amaqhina asekuhlaleni ngenxa yeenjongo ezininzi. Oku kungachaphazela iinzuzo zabasindi beNtlalo, inkqubo yokufuduka, kunye nokusebenza ngokufanelekileyo ukwenzela iinzuzo zorhulumente.
  • ubuchule bokubhekisa phambili kumazwe namazwe: Umanyano lwabemi olunikwe kwelinye ilizwe lungaphathwa njengomtshato, umanyano lwasekhaya, okanye ukungabikho nto kwenye izwe. Isigqibo sika-2013 i-Wyssor kunye nomthetho we-2015 Oberge wawa efuna ukuba kuqwalaselwe imitshato efanayo eqhutywa kwezinye iindawo, kodwa abazange banyanzele ukuba baqaphele amaqhina oluntu avela kwamanye amazwe. Amanye amazwe aye amisela imithetho yokuguqula amaqhina amakhaya asuka kwamanye amazwe abe yimi okanye amaqabane, kodwa oku akudibani.
  • Iinzuzo zokwahlulwa: kuphela umtshato onika indlela ukuya kwivisa yomtshato okanye ikhadi eliluhlaza ngeU.S. i-Immigiation Services (ISCIS). Umanyano lwabemi alufaneleki ukwenzela iinzuzo ze-ovential.
  • ukukhulula umtshato ngokweenkonzo: Eminye imithetho yomanyano lwamakhaya ichaza ngokucacileyo ukuba umanyano alungomtshato, onokuthi uchaphazele amalungelo anxulumene nezithethe zonqulo, ukudityaniswa, nokungavunyelwa ngokwesazela kwimpilo.

Yintoni Iqabane Lasekhaya?

Iinkcazelo kunye noMphetho

Unxulumano lwasekhaya luyeyona ndlela yokuvunywa kolwalamano olulula neyayisikelwe umda. Lusebenza kwizibini ezihlala kunye kwaye zibe nobomi obufanayo basekhaya, kodwa ukhuseleko olusemthethweni lumxinwa kunalolo lunikezelwa ngamaqhina okanye umtshato. Imithetho emininzi yomanyano lwamakhaya yasungulwa kumgangatho kamasipala okanye kwiphondo, ivumela izibini ezingabhaliswanga ngokusemthethweni ukuba zifumane iingenelo ezithile, njenge-inshorensi yempilo yeqabane lasekhaya elinokunikwa iqabane elisebenza ngomqeshi.

Ngokungafaniyo namaqhina asekuhlaleni, adla ngokumiselwa njengomtshato, amaqabane asekhaya anokusekwa njengendawo yokubhalisa kuphela okanye “njengezivumelwano ezinikwe inzuzo” ezidwelisa amalungelo athile. Amanye amazwe avumela izibini ezitshatileyo ezifanayo nezichaseneyo nezine-extsex ukuba zibhalise, ngoxa amanye emisela unxulumano lwasekhaya kwizibini ezingokwabelana ngesondo kuphela.

Apho Zikhona Iinkonzo Zobuqabane

E-U.S., intsebenziswano zasekhaya zinikezelwa kumgangatho wesizwe saseKhalifoniya (kumaqabane abhalisweyo asekhaya, ingakumbi izibini ezikwisibini apho elinye iqabane lingaphezulu kwama-62), iNevada (kuzo zombini ezinxulumeneyo 76sex nezibini ezichaseneyo nezi-nzxhex qha), i-Oregon (izibini ezimanyeneyo ezinemiqathango), neWashington (amaqabane abhaliswe ekhaya abhaliswe ngoku), ingakumbi iNew York City, iMinneapolis, kunye ne-Denver, zinika izibonelelo ezinika inkxaso yamakhaya asekuhlaleni ezinika iingenelo ezilinganiselweyo. Ngoku, umanyano lwamazwe afana neNetherlands (eggregreshchard), uMzantsi Afrika, kunye neenxalenye ze-United States (ivil Comst Scotland kunye ne-Ireland) zivuleka ngoku.

Amalungelo aqukiwe kwiinqanawa zobuSebenza zasekhaya

  • Imali ye-inshorensi: Abaqeshi abaninzi bavumela amaqabane asekhaya ukuba agqunywe phantsi kwempilo yeqabane, amazinyo, kunye nezicwangciso zokubona, nangona oku kusoloko kusisiqinisekiso sokuxhasana kwemali.
  • [[NTLA] I-Hospital Spatalings kunye nezigqibo zezamayeza: amaqabane asekhaya ngokuqhelekileyo anelungelo lokutyelela iqabane lawo esibhedlele kwaye enze izigqibo zezonyango ukuba iqabane lakhe likhubazekile, lo gama isivumelwano esibhaliweyo okanye ukubhaliswa kugcinwa.
  • Impahla yeshefu namalungelo akhoyo: eminye imithetho yamakhaya inika amalungelo okuhlala kunye, akhusela umdla weqabane eliphilayo kwikhaya elahluleleneyo.
  • Amalungelo omzali (awunamda): Kwezinye iimeko, iqabane elibhalisiweyo lasekhaya lingakwazi ukuthatha umntwana weqabane lomtshato lula kakhulu, kodwa oku akuzenzekeli.

Amalungelo Adla Ngokungafumaneki Kumaqabane

  • [[NTLA] Amalungelo okufumana ilifa azenzekelayo: Ngaphandle kokuthanda, amaqabane asekhaya akanalungelo elizenzekelayo lokulidla ilifa kuqabane lawo, ngokungafaniyo neqabane lomtshato okanye iqabane lomanyano lwasekuhlaleni kumazwe amaninzi.
  • Iinzuzo zemali kumgangatho karhulumente norhulumente: uninzi lwamaqabane asekhaya awavumeli ipali yerhafu edityanisiweyo, kwaye i-IRS ayiwaqondi amaqabane asekhaya eenjongo zerhafu karhulumente. Umsebenzisi . .ekubonelelwa nge-inshorensi yempilo yeqabane lasekhaya idla ngokuthathwa njengengeniso ehlawulwayo kumqeshwa (ingeniso ephantsi kwemali), kanti irhafu yerhafu ayihlawulwa.
  • Izikhuseli zocoselelo: imithetho emininzi yamakhaya ayiniki inkqubo esesikweni yoqhawulo-mtshato. Ukuphelisa umanyano lwasekhaya, izibini kusenokufuneka zifake ityala lamakhaya ukuze zahlule impahla nokulungisa amatyala, nto leyo engenakulinganiswa kakhulu kunoqhawulo mtshato.
  • Inzuzo yokusinda kwiinkqubo zikarhulumente: inzuzo yoKhuseleko loNtlalo nengenelo lwamava azinakufikelela kumaqabane asekhaya.
  • Ukholo olupheleleyo kunye netyala ngaphaya kwamatyala: Umanyano lwasekhaya olumiselwe kwelinye ilizwe lusenokungaqwalaselwa ngomnye urhulumente ngenxa yenye into ngaphandle kokutyelelwa esibhedlele. Amanye amazwe ala ngokucacileyo ukuqaphela ulwalamano lwasekhaya oluvela kwamanye amazwe.

Umahluko Oyintloko Phakathi Komtshato, Amamanyano Asekuhlaleni, kunye noManyano

Umlinganiselo wamalungelo

Umahluko obalulekileyo ngowokuba umtshato unika eyona mithetho ephangaleleyo yamalungelo neembopheleleko kuwo onke amanqanaba karhulumente (ongasese, orhulumente, kunye nawo wonke amazwe ngezivumelwano). Amaqhina amakhaya azama ukubonakalisa amalungelo omtshato kumgangatho karhulumente kodwa ngokufuthi ayasilela ekuqapheleni nokungabikho kwetyala. Umanyano lwasekhaya lunika eyona migaqo elinganiselweyo yamalungelo, ngokuqhelekileyo efumaneka kumqeshi kunye nenkxaso yasekuhlaleni.

Ukwamkelwa Ngaphaya Kwemida

Umtshato unandipha ukugqalwa kufuphi nomhlaba wonke kumazwe angama-939, nangona ugqalwa-gqalwa ngezizwe ngeendawo. E-United States, i-Faith Ezeleyo neCrreaste kufuneka ukuba amazwe aqaphele imitshato eyenzeka kwamanye amazwe. Amaqhina amakhaya namaqabane amakhaya awazenzekeli afumaneke ngokuzenzekelayo. Isibini esitshate eNew York sitshate ngokusemthethweni eTexas; isibini esikwisitshati seVermont sisenokungafumani sikhundla esinconywa eLouisiana. Oku kunqongophelelo-ntle kungulowo ungabandakanyelwano lwezibini ezinokufuduka, ukuhamba, ukukhenkela okanye ukufuna inzuzo yorhulumente.

Izicelo Zerhafu

AspectMarriageCivil UnionDomestic Partnership
Federal tax filingJoint or married filing separatelySingle or head of household (no joint federal return)Single (no joint federal return)
State tax filingJoint in most statesJoint if state allows (varies)Usually separate; California allows joint state return for registered domestic partners
Health insurance tax treatmentTax‑free spousal coverageMay be tax‑free if state mandates; federal tax may applyImputed income for federal tax (employer‑paid premiums are taxable to employee)
Estate tax exemptionUnlimited marital deductionLimited; federal estate tax does not apply to civil unionsNo unlimited deduction

Amalungelo okukhulisa abantwana

Umtshato unika umntwana ozalwa phantse kuzo zonke iindawo. Kumaqabane asekuhlaleni, ukuba ngumzali kudla ngokusekwa ngendlela efanayo, kodwa kusenokufuneka ukuba kubekho ukukhuliselwa umntwana wasekhaya. Kumazwe athile ulwalamano lwasekhaya lunika uxabiso oluncinci oluzenzekelayo kubazali; kwiimeko ezininzi, iqabane elingatshatanga elingoo-1966 limele lifumaneke kumzali womtshato wabazali bomtshato wesibini okanye inkqubo yokukhulisa umntwana wabazali abatsha, enokuba yindleko nexesha elininzi.

Kubantu abatshatileyo abasebenzisa ubugcisa bokuzala (umz., ukuzalana, ukutshata nomuntu oza kutshata nomntu oza kutshata), inkqubo esemthethweni yokuzala umntwana intsonkothile. Amanye amazwe aya kunika umzali iqabane elitshatileyo ilungelo lokuzithandela lokuba ngumzali, kodwa amaqabane angatshatanga (kuquka abo bakwimibutho yamakhaya) kusenokufuneka alandele umyalelo wenkundla ukuze afumane abazali. Oku kunokukhokelela ekungaqiniseki ngokwasemthethweni ukuba ulwalamano lwabo luyaphela okanye ukuba isibini siya kumazwe angaluqondi ulawulo lwaso.

Inkqubela yokulungisa

Uqhawulo-mtshato yinkqubo esemthethweni elawulwa ngumthetho wesizwe, enelungiselelo lokwahlula-hlula impahla, inkxaso yomtshato, ukugcinwa kwabantwana, kunye nenkxaso yabantwana. Amaqhina abemi afuna inkqubo efanayo yokuphelisa ityala, nangona amagama asenokuhluka (ngokufuthi abizwa ngokuba kukudityaniswa kwemibutho yamakhaya). Amalungu amakhaya, ingakumbi lawo akumgangatho kamasipala, asenokungabi nankqubo yokuphelisa iprojekthi. Izibini zisenokufuna ukuxubusha ngesivumelwano sokwahlukana okanye ityala lenkundla yephondo, elinokungabi nanto ichazwe kakuhle kwaye libiza imali eninzi.

Ngubani Ofanele Agqale Njengomanyano Lwamakhaya Okanye Umanyano Lwasekhaya?

Xa sicinga ngeentsilelo, kutheni na nasiphi na isibini sikhetha umanyano lwaseburhulumenteni okanye umanyano lwasekhaya kumtshato?

  • Izizathu zemali: Ezinye izibini zisenokunqwenela ukuphepha umthwalo owongezelelekileyo werhafu onokuthi ubekwe (umz., “isohlwayo somtshato” kwizibiyeli ezithile zengeniso). Kwamanye amazwe, amaqhina avumela ukuqokelelwa korhulumente adityanisiweyo kodwa hayi ifashoni karhulumente edityanisiweyo, ekwaziyo ukunciphisa irhafu epheleleyo. Izibini kufuneka zidibane ningcali yerhafu.
  • [[Umthetho:0] Ukumisa uwiso-mthetho kumaziko omtshato: Abanye abantu bawuchasa umtshato ngenxa yemiqathango, yecawa, okanye yezizathu zamalungelo amabhinqa kodwa basafuna ukukhuselwa okusemthethweni kolwalamano lwabo.
  • Ingqwalasela zokwahlulwa: kwizibini ezixubeneyo ↓status e-U.S., umtshato kuphela ukhetho olunika indlela yekhadi eliluhlaza. Noko ke, ezinye izibini ezitshatileyo ezisehlabathini lonke zisenokukhetha ubudlelane obubhalisiweyo kwilizwe lazo ukuba zihlala kwelinye ilizwe kwaye zitshate zingenza iingxaki kunye nemithetho elibini yobumi okanye ilifa.
  • [[NTL:0] Izibini ezitshatileyo (okanye ezingaphezulu kwama-62): EKhalifoniya, umanyano lwasekhaya lukhona kwizibini apho iqabane elinye lineminyaka engaphezu kwama-62, zinika enye indlela eluncedo emtshatweni enokuthi ichaphazele iingenelo zokhuseleko lweNtlalo okanye amalungelo omvuzo. Kubantu abadala, umtshato unganciphisa iingenelo ezithile (umz., iingenelo zomhlolokazi), ngexa iqabane lasekhaya linokubavumela ukuba bagcine ezo nzuzo ngoxa besafumana i-inshorensi nemzalelo ye-inshorensi kunye nezokutyelelwa esibhedlele.
  • Izizwana ezingakwaziyo ukutshata ngokusemthethweni: Kweminye imibutho apho umtshato wesondo ofanayo ungavunywa (mazwe athile kunye nemimandla yase-U.S.), amaqhina asekuhlaleni asenokuba yeyona inqanaba eliphezulu ekuqashelwa ngalo ngokusemthethweni. Umzekelo, kwamanye amazwe ase-Caribbean nakumacandelo ase-Asia, amaqhina amakhaya akhona kodwa awavumi.
  • Izibophelelo ezifuna “isibopho esingekho semthethweni”: Ezinye izibini azikhululekanga kumthetho ohlala uhleli nomthetho wendlela yomtshato kodwa zisafuna ummiselo osemthethweni onika ukhuseleko olusisiseko. Iincwadi zobunyhadala zasekhaya zidla ngokuba khululekile okanye ziphantsi kwaye azifuni msitho.

Ukunyamekela Izibini

Hlola Izinto Eziza Kuqala Kuwe

Ngaphambi kokuba bakhethe ukuba batshate njani, izibini kufuneka zihlolisise iimfuno zazo.

  • Ukuba kunjalo, umtshato unikela eyona nto inamandla yokukhusela abazali.
  • Sinezinto ezibalulekileyo okanye amatyala? Umtshato unika isiseko esicacileyo sokwahlula-hlula impahla kunye nenkxaso yeqabane. Kubantu abahlala behlukene ngemali, ulwalamano lwasekhaya lunokuba lula ukuphelisa.
  • Ngaba sidinga iingenelo zikarhulumente (Unqabiseko OluseSiko, iingenelo zamava, ukufuduka)?
  • Ngaba sihamba rhoqo okanye siceba ukufudukela kwelinye ilizwe?
  • Abaqeshi abaninzi banika iqabane labo inzuzo, kodwa irhafu ayilifanelanga kangako iqabane.

Khangela Imithetho Yangaphakathi

Imithetho yokwazisa ulwalamano yahluka kakhulu ngokwelizwe namazwe.

  • [ ICalifornia, amaqabane abhalisweyo asekhaya aphantse abe nawo onke amalungelo neembopheleleko zomtshato phantsi komthetho karhulumente, kodwa asejongene nerhafu kunye nezithintelo zokufuduka zikarhulumente.
  • Illinois, amaqhina asemthethweni angaguqulelwa emtshatweni, kwaye urhulumente uyavuma ukuba ngaphandle komtshato wabemi bomntla njengomtshato. Noko ke, asingawo onke amalungiselelo omanyano lwasekuhlaleni adityaniswe ngokupheleleyo nomthetho worhulumente.
  • Colado, umthetho womanyano lwabemi (ngokuba uphinde waphinda walingana emva komtshato) usafuna izibini ezikhoyo ezimanyeneyo ukuba zigqibe ukuba ziguqulele emtshatweni okanye zihlale zibotshwe ngokusemthethweni; urhulumente akasangeni mbambano mitsha yamakhaya.
  • I-PACS ye-FOLT yehlabathi lonke (i-pactel de justitu) inika izibini amalungelo amaninzi kodwa azinawo amandla okumkela ngokumanyeneyo. Ezinye izibini zikhetha yona kuba inokuthi incitshiswe ngesibhengezo esilula enkundleni. umanyano lwamaJamani olubhalisiweyo [ (ngoku luvalelwe kwiimfuno ezintsha, kodwa lusasebenza kwinzuzo ezikhoyo) zinika ilifa neerhafuno zerhafu, kodwa hayi ukusetyenziswa ngokupheleleyo.

Ukudrafta Isicwangciso Setyala

Ngenxa yokuba amaqhina oluntu kunye nomanyano lwasekhaya lungaqashelwa ngokwawo ngurhulumente, kubalulekile ukuba izibini zenze amaxwebhu asemthethweni ukuze kuzaliswe amasuntswana. Amaxwebhu abalulekileyo aquka:

  • [[UMTL: 0] Igqityezelwa kunye netestamente: iqinisekisa iqabane lifumana ilifa lempahla ngaphandle kokulibazisa.
  • [[UMTL: 0] Ithuba eliphakathi lamandla egqwetha ngemali: ivumela iqabane ukuba lilawule ii-akhawunti zebhanki, lihlawule amatyala, liphathe impahla ukuba enye iyangasebenzi.
  • [[UMTL:0] Unyango lwekhompyutha esebenza njengomqobo okanye amandla engcali: lunika iqabane igunya lokwenza izigqibo zezamayeza.
  • Imithetho ekhethekayo yesiphelo (``````''''' icebo lokucoca ulwelo lobomi'''.
  • Ukutyunjwa komgcini wabantwana abancinane: xa iqabane lisifa, iqabane eliseleyo lingafuna ukucela ilungelo lokugcina umntwana; ukutyunjwa komnye uqinisa ityala.

Uxanduva lwesalathisi

Inkqubela ekulinganani komtshato ayikhange ibangele ukuba umanyano lwamakhaya kunye nomanyano lwasekhaya luphelelwe lixesha. Abameli bayaqhubeka benyanzela ukuba izibini ezikhethayo zihlale zikho. Kwangaxeshanye, abanye baphikisa ngelithi ukuba ukubakho kweemeko ezahlukeneyo kuyaqhubeka “kube kulingana” kunciphisa umgaqo wokulingana komtshato. Kumazwe athile, umanyano lwamakhaya luye lwanwetyelelwa kwizibini ezingokwasentlalo, lunika omnye umtshato kuzo zonke izibini (umz., iFransi, iNetherlands, iMzantsi Afrika). Oku kucebisa ukuba amaqhina amakhaya anokusuka kumgangatho ohlukeneyo, kunokuba anciphe ucalucalucalulo.

Kubenzi benkqubo, iimbambano ezingundoqo ziqinisekisa ukuba nayiphi na imeko yokwamkelwa ngokusemthethweni iyanikezela:

  • ukuhambela phambili: imeko kufuneka iqwalaselwe ngaphaya kolawulo, ingakumbi ngaphakathi kwinkqubo karhulumente. Ama-United States kufuneka amkele imithetho efanayo ukuguqulela amaqhina asekuhlaleni okanye umanyano lwasekhaya kwimitshato xa ithathelwe indawo.
  • Ukhuseleko olulinganayo:[ Ukuba urhulumente unika imeko eyahlukileyo, kufuneka inike umiselo olufanayo lwamalungelo afanayo njengomtshato phantsi komthetho karhulumente, kuquka uzali, ilifa, irhafu, kunye noqhawuko.
  • Imigaqo yokucima ingcaciso: Zonke iindawo kufuneka zibe nenkqubo ecacileyo yezomthetho okanye yolawulo yokuphelisa ulwalamano olusemthethweni.
  • Akukho sisohlwayo sokukhetha imeko engeyoyoyo mitshato: imithetho yeSizwe kufuneka ilungiswe ukuze kunyuswe iinzuzo ezithile (njengekhefu lentsapho kunye nonyango lwerhafu) kumbutho wasekuhlaleni kunye nezibini ezisebenzisanayo ezinokubonakalisa ubunzulu obufanayo bozibopho.

Isiphelo: Ukwenza Ukhetho Olunolwazi

Isigqibo esiphakathi komtshato, umanyano lwamakhaya, okanye umanyano lwasekhaya sixhomekeke ngokunzulu kumntu ngamnye kwaye sixhomekeke kumongo wemeko. Umtshato uhlala ungumgangatho wegolide wokuqatshelwa ngokusemthethweni, unika ukhuseleko olomeleleyo, ukukhuselwa, nokwamkelwa ngokwezentlalo. Noko ke, amaqhina amakhaya anikela kumalungelo alinganayo alinganayo kumgangatho karhulumente kwaye anokuba yingenelo kwizibini ezinqwenela ukuphepha irhafu ethile okanye ezingafuni ukutshata njengesiko. Amaqabane asekhaya, nangona elinganiselwe, anikela inkxaso esisiseko kwizibini ezihlala kunye nezifuna ukufikelela kumqeshishinazo ezilungiselelwe ngaphandle kokwenza umsitho womtshato.

Izibini zifanele zidibane negqwetha lomthetho weentsapho eliqhelene nemithetho yelizwe okanye yelizwe lazo, kuba iziphumo zokukhetha okuphosakeleyo zinokuchaphazela irhafu, ilifa nemicimbi yentsapho. Ngokuqonda umahluko ochazwe apha, izibini ziyakwazi ukutshintsha indlela esemthethweni zize zikhethe ukuqaphela okona kufanelekileyo ngokwemilinganiselo neemfuno zazo.

Ukufunda ngokubhekele phaya, bona [[FLT: 0] isishwankathelo se-NCS somanyano lwamakhaya kunye nemithetho yengingqi yasekhaya, i-IRS FAQ kwi-283 izibini ezingokwasexesheni, kunye nongeno lweZiko loLwazi olusemthethweni lweZiko lasekhaya [[FLT:].