Ukwazisa

Irhafu yisiseko semali esisiseko solawulo lwale mihla, ukuxhasa yonke into ukususela kukhuseleko lwesizwe ukuya kukulungiswa kweendlela zasekuhlaleni. EUnited States, inkqubo yerhafu ibekwe kummandla wonke, urhulumente, kunye norhulumente wasekuhlaleni, nganye inemithombo yengeniso eyahlukeneyo kunye neembopheleleko zokuyisebenzisa. Kubemi kunye namashishini ngokufanayo, ukuqonda abaqokelela iirhafu qha, qha kwaye bayazi ukuba zisetyenziswa njani ezo erandi ukuze kusetyenziswe imali yabo, kuqwalaselwe inkqubo kawonke-wonke wonke, kwaye kubekelwe ityala koorhulumente. Eli nqaku linika ukurhoxiswa kwerhafu ehlawulwayo kumgangatho ngamnye karhulumente, indlela abasebenza ngayo, nendlela abaxhasa ngayo imali ngayo.

Irhafu Yomanyano

Urhulumente wesizwe uqokelela eyona ngeniso yerhafu ininzi eUnited States, ngokuyintloko ngengeniso nangerhafu ehlawulwayo. Le minikelo ixhasa iinkqubo zelizwe lonke ezifana nokhuselo lwesizwe, uKhuseleko lwentlalo, iMedicare, kunye nezibonelelo zezentlalo. Ngasezantsi kukho iintlobo eziphambili zerhafu ze-odomantral

Umntu Ngamnye Uhlawula Irhafu

Irhafu yengeniso nganye yeyona mithombo inkulu yengeniso karhulumente. Yintlawulo eqhubekayo yerhafu.

Ukuhlawula Irhafu

Irhafu ehlawulwayo inikezelwa ukuxhasa iNkundla yoKhuselo loLuntu neMedicare. UmThetho we-Inishorensi (FACA) yirhafu eyi-15.12% yoKhuseleko loLuntu (12.4%) kwisiseko somhlawulo we-R3,600 ngo-2024) kunye ne-2.9% yeMedicare (akukho jafu). Abaqeshwa nabaqeshwa bahlawula isiqingatha (7.65%), nangona besebenza ngokwabo ngokwabo behlawula imali epheleleyo. Le rhafu ibalulekile ekunikezeleni iinzuzo zemali zomhlala phantsi komsebenzi, i-inshorensi eyi-inshorensi yesiphene, kunye ne-inshorensi yasezibhedlele yabantu baseMerika abafanelekayo.

Irhafu Ehlawulwayo

Amaqumrhu ahlawula irhafu ethafa 21% yengeniso yawo, emiselwe nguMthetho weTshefu neMisebenzi ka-2017. Le ngeniso ivela kwingeniso yomnatha yokwahlulwa kweC, ngelixa i-S-corporations kwaye idlulisa ingeniso kumnini-rhafu ehlawulwa ngokwexabiso ngalinye. Irhafu yenkampani lisabelo esincinane sengeniso karhulumente xa kuthelekiswa nengeniso yomntu ngamnye kwaye ihlawula irhafu, kodwa ihlala ingumthombo obalulekileyo (ingakumbi) wokulawula ukuziphatha kweshishini kunye nemisebenzi yemali karhulumente jikelele.

Irhafu Ehlawulweyo

Irhafu yomkhosi ibekwa kwiimpahla ezithile, iinkonzo, kunye nemisebenzi. Imizekelo eqhelekileyo iquka irhafu yepetroli (iisenti ezili-18,4 ngelitha), idizili (ii-dizili, icuba, utywala, kunye namathikithi enqwelo-moya. Le rhafu isoloko iqukwa kwixabiso lentengo kwaye iqokelelwa ngabakhi be-IRS, abarhwebi, okanye abathelisi. Ukukhupha irhafu yerhafu kudla ngokuxhasa irhafu yendlela kunye nevelisi.

Imali Nerhafu

Irhafu yemali karhulumente isebenza ekudluliseni ubutyebi emva kokufa, ngoxa irhafu yerhafu isebenza kuthutho lobomi obungaphezu komqobo othile. Ngo-2024, ukungahlawulwa kwerhafu yefa li-R3.61 lezigidi umntu ngamnye, okuthetha ukuba iminikelo emikhulu kakhulu kuphela ehlawulwayo (ifikelela kuma-40%). Irhafu yerhafu ibonisa irhafu yefa, ngokukhutshwa konyaka i-R3,000 kumntu ngamnye obhaliswe ngayo. Le rhafu ivelisa intwana encinane yemali ehhlawulwa yimali ye-mali ye-R3,64,64, kodwa ichaphazela ucwangciso-mali ye-mali ye-mali ephambili kunye norhwebo.

Enye Irhafu Yodidi

Ezinye iimveliso ziquka imisebenzi yemali (amapolisa) kwimpahla ephuma kwamanye amazwe, eqokelelwa ngumbutho weCumstoms and Borders Protection kunye nenkxaso-mali jikelele. Urhulumente wengingqi ukwanyanzelisa irhafu kwimisebenzi ethile yeshishini, enjengerhafu yengeniso yomnatha yorhwebo (3,8% kwingeniso yorhwebo kwabangenisi bemali abaphezulu) nerhafu ehlukeneyo yemeko-bume.

Irhafu kaRhulumente

Urhulumente uxhomekeke kakhulu kwirhafu yengeniso, irhafu yerhafu, nerhafu yeshishini ukuze kuxhaswe imfundo, ezothutho, impilo yoluntu kunye nokugcinwa komthetho. Noko ke, amatyala ayahluka-hluka kwimibutho yawo yerhafu.

Irhafu kaRhulumente ehlawulwayo

Ngonyaka wama-2024, amaphondo angama-41, amaphondo kunye neSithili saseColumbia simisela irhafu yengeniso yemali kumvuzo nemivuzo yabahlali. Amazwe asibhozo (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, neWyoming) akanayo irhafu yerhafu karhulumente, ngelixa iNew Hampshire irhafu inika inzala nenzuzo. Kumazwe anengeniso yerhafuzo, amanani asuka kumlinganiselo othe tyaba (umz.4%) ukuya kwizibiyeli eziqhubekekayo (umz., iKhalifoni, ingeniso ephezulu yemali ehlawulwa yi-13,3%).

Irhafu

Amashumi amane anesihlanu amaphondo anyanzelisa irhafu yentengiso yelizwe ngokubanzi kwiimpahla kunye nezinye iinkonzo, anamanani asuka ku 2.9% (Colado) ukuya ku 7.25% (iCalifornia). Amazwe amahlanu (i-Alaska, i-Delaware, iMontana, iNew Hampshire, i-Oregon) akanayo irhafu yesizwe, nangona irhafu yasekuhlaleni e-Alaska isenokuyisusa imali yayo. Irhafunxa yerhafu idla ngokuchitha isabelo esikhulu sengeniso yawo kwimivuzo zerhafu.

Irhafu yengeniso yeRhulumente

Ingeniso yerhafu yenkoliso yamazwe amaninzi, enamanani asukela ku 2,5% (North Carolina) ukuya ku 11.5% (New Jersey). Amanye amazwe asebenzisa isantya esithe tyaba, amanye izibiyeli ezihambela phambili. Utyekelo olukhulayo lukukwamkelwa kolwahlulo "olwahlulo-nye”, olubala kuphela ingeniso ekwilizwe xa kumiselwa ingeniso ehlawulwayo, ukunciphisa irhafu kubenzi.

Irhafu Yempahla

Nangona iirhafu zempahla zizezona zikhoyo kwindawo, amazwe amaninzi akwadlala indima ngerhafu yemiqathango yemali karhulumente okanye iinkqubo ezifana nokulingana kwemali yesikolo. Umzekelo, amanye amaphondo ayi-levy irhafu encinane yempahla ekhoyo ezweni lonke ukuxhasa izikolo okanye ukumisela umlinganiselo wohlolo olufanayo. Noko ke, uninzi lwengeniso yerhafu yempahla luya kurhulumente wasekuhlaleni.

Irhafu ehlahlelayo kaRhulumente

Ngokunxulumene nerhafu karhulumente, amazwana afaka irhafu yawo yepetroli (irhafu yerhasi ye-avegela) malunga nee-30 zesenti ngelitha, utywala, icuba, i-cannabis (apho kusemthethweni), kunye nezinye iimveliso. Le rhafu idla ngokunikezelwa ngemali yezothutho, iinkqubo zempilo, okanye ingeniso-mali-mali-mali-mali-mali-wonke. Ngokomzekelo, irejista irhafu yemidiza yomdiza eMissouri ukuya kwii-$4.35 kwi-$2.

Irhafu Yasekuhlaleni

Oorhulumente basekuhlaleni `imimandla, izixeko, iidolophu, izikolo, nesithili esikhethekileyo'.)

Irhafu Yempahla

Irhafu yempahla yi-avareji yemali yemali karhulumente yasekuhlaleni. Ihlawulelwa kwimali yefama yomhlaba nezakhiwo ezisekelwe kwixabiso elithelekelelwayo, elingumlinganiselo oqingqiweyo ngabahloli bephondo. Imali esebenzayo (irhafu yokwenene ehlawulwa njengepesenti yexabiso lekhaya) malunga no 0.99% ngokwesizwe, kodwa isuka ku 0.31% eHawaii ukuya ku2,23% eNew Jersey. Imali efumaneka kakhulu kwiphondo lesikolo (isiqingatha seerandi zerhafu), iinkonzo zikamasipala, kunye nemisebenzi yephondo. Irhafu ibekwa ngamaqumrhu asekuhlaleni anyuliweyo ngeenkqubo zohlahlolo lwemali, kwaye amazwe amaninzi afaka iihafu kulwando zaminyaka lemali.

Irhafu yasekuhlaleni

Kumaphondo amaninzi, irhafu yasekuhlaleni ingadibanisa irhafu yazo yokuthengisa kumgangatho ophezulu karhulumente. Imali edityanisiweyo yasekuhlaleni inganyanzela irhafu yentengiso ngaphezulu kwe-10% kwezinye izixeko (umz., umyinge we-10, i-Chicago idityanisiwe yi-10,25%). Irhafu yentengiso yasekuhlaleni iqokelelwa ngurhulumente kwaye ibuyiselwa kurhulumente wasekuhlaleni. Le mali idla ngokuxhasa izitrato zesixeko, ukhuseleko lukawonke-wonke, kunye nemisebenzi yezoqoqosho.

Irhafu yasekuhlaleni

Ezinye izixeko nezixa zinyanzelisa irhafu yengeniso yasekuhlaleni kubemi basekuhlaleni, kwezinye iimeko, abangengobalawuli abasebenza phantsi kwemithetho. Imizekelo engenakuphawulwa iquka isiXeko saseNew York (ukuya ku-3.876%), iPhiladelphia (3.79% yabemi, 3.44% kubantu abangengomongameli), kunye nezixeko ezahlukahlukeneyo eOhio, eKentucky, naseMaryland. Le rhafu iqokelelwa ngokubopha ngemiqesho nengxowa-mali yemisebenzi yesixeko efana nezitrato, ungcosholo, nococelo-mali.

Irhafu nemali ehlawulwayo

Urhulumente wasekuhlaleni uninzi lwamaziko asetyenziswayo erhafu njengombane, igesi yendalo, amanzi, kunye neenkonzo zomnxeba. Le rhafu isenokuba ngumrhumo osisicaba okanye ipesenti yemali. Umzekelo, izixeko ezininzi irhafu ye-levy yombane ye-1% ukuya kwi 10% kubathengi abahlala kunye nabathengi. Le ngeniso ingena kwimali jikelele ukuxhasa imisebenzi esisiseko. Ngokufanayo, iindleko zerhafu zikhokhwa kwiinkampani eziluncedo ukusebenzisa amalungelo kawonke wonke, ngokufuthi idluliselwa kubathengi.

Ilayisenisi Yezoshishino, Imvume Neembovane

Oorhulumente basekuhlaleni bafuna amashishini ukufumana iilayisensi neemvume, iindleko ezihlawulwayo ezihlawulela iindleko zomthetho nohlolo. Le mali iyahluka-hluka ngokwesixeko nangohlobo oluthile lweshishini, ukususela kumakhulu ambalwa eerandi ukwenzela ishishini elincinane ukuya kumawaka eevenkile zokutyela okanye amashishini okwakha. Ingeniso evela kule ngeniso isetyenziselwa ukuxhasa ukugcinwa kwemali, ukugcinwa koomatshini, ukuhlolwa kwempilo, kunye neenkonzo zokuxhasa amashishini.

Ezinye imithombo yengeniso yangaphakathi

Ezinye iindawo zimisela irhafu yerhafu yeendawo zokuhlala (ukuhlala kwirhafu), irhafu yokuzonwabisa kumathikithi nakwiindawo zokungena, kunye neengxinano ezingqalileyo kwizinto ezingenelwa kuphuculo (umz., izibane zesitrato, iindlela). Imimandla ekhethekileyo `njengemimandla edubula umlilo, imimandla yamanzi, okanye imimandla yethala leencwadi(-accunga iirhafu zayo okanye ityala lerhafu kumnini-mpahla kwisithili. Ezi zisoloko zigunyaziswa ngumvoti.

Ukusasazwa Kwerhafu Neembopheleleko

Umgangatho ngamnye karhulumente uneembopheleleko zokusebenzisa imali ezimisela indlela ehlawulwa ngayo irhafu. Xa kukho ulwahlulo jikelele lunje ngolu hlobo:

Izinto Eziza Kuqala Kunyaka

Inkcitho enkulu yamazwe asekuhlaleni iquka iNtlalo-ntle (21% yenkcitho), iMedicare (14%), ukhuseleko lwesizwe (13%), iinkqubo zempilo ezifana neMedicaid (10%), kunye nenzala yomnatha kwityala lesizwe (13%). Irhafu yemali yerhafu yomanyano idityaniswe kwingxowa-mali jikelele, kodwa irhafu yerhafu inikezelwa ngokusemthethweni kwimali yeNtlalo neyokuthembeka. Urhulumente unika iminikelo kumazwe nakummandla (ukuzenziwa,) umzekelo, kwimizi yeendlela zohola, kwimfundo, kunye nokuhlangulwa kwentlekele (i-16% yemali echithwelwe yi-mali karhulumente.)

Ukusebenzisa Izinto Eziza Kuqala Kumazwe

Amazwe achitha ezona zixanduva zikhulu kwimfundo yeK-12 (phantse ama-35% enkcitho yemali yorhulumente epheleleyo), imfundo ephakamileyo (10%), iMedicaid (17%), izithuthi, kunye nokhuseleko loluntu kunye nolungiso loluntu. Amazwe akwaxhasa iinkundla zawo, iipaki, namaqumrhu eethafa kunye nerhafu yerhafu ziziimvelaphi eziphambili zemali, ezidityaniswe yimali esekelwe kwimali karhulumente.

Izinto Eziza Kuqala Kwimali Yasekuhlaleni

Oorhulumente basekuhlaleni bachitha imali eninzi kwimfundo esisiseko neyemfundo yasemabanga aphakamileyo (kwizikolo), amapolisa, umlilo, imisebenzi kawonke-wonke (iimimandla, amanzi amdaka), iipaki, iimalayi, kunye nolawulo jikelele. Irhafu yempahla inika malunga nama-30% emali emali yemali yasekuhlaleni, ngoncedo lukarhulumente (kuquka ingeniso nerhafu) kunye norhulumente onika intlawulo yerhafu eseleyo. Kumazwe amaninzi, oorhulumente basekuhlaleni banyanzeleka ngerhafu nemali efuna ukuba irhafu yerhafu entsha.

Ukuthuthwa koorhulumente nokunyanzelwa kwerhafu

Inkalo ebalulekileyo yolawulo lukarhulumente kukuhamba kwengeniso yerhafu phakathi komgangatho karhulumente. Urhulumente wasekuhlaleni unika intlawulo kumaphondo nakwimimandla (umz., kuMedicaid, imfundo, iindlela), ngokufuthi nemfuno ezifanayo. Ama-orhulumente akwadlulisela imali koorhulumente basekuhlaleni, ingakumbi kwinkxaso-mali yesikolo kunye nezempilo yoluntu. Le nkqubo izimisele ukunciphisa umahluko phakathi kwemiqathango yerhafu neyamahlwempu. Noko ke, ingenza ukuntsonkothakazela okungu-/orhulumente bendawo ngamanye amaxesha bajongene neemfuno eziphezulu ngaphandle kwemali epheleleyo (imfuno zemali). Ukuqonda oku kungundoqo wokubona umfanekiso opheleleyo werhafu.

Impembelelo Yerhafu Kubemi Nakuqoqosho

Isakhiwo serhafu kumgangatho wonke sichaphazela indlela yokuziphatha, ukulingana, nomgangatho wenkonzo kawonke-wonke. Nantsi imilinganiso ebalulekileyo:

Ukukhula Kwezoqoqosho Nokuveliswa Kwemali

Iirhafu ezinika ingeniso eqhubekayo zinganciphisa izikhuthazo zomsebenzi owongezelelekileyo okanye utyalo-mali kwingeniso ephezulu, ngoxa iirhafu zenkampani engaphandle zingatsala amashishini. Noko ke, irhafu encinane ekusetyenzisweni (irhafu) inganciphisa ukusetyenziswa kwemali. Isiphumo senetha sixhomekeke kwixabiso lerhafu, ukungahlawulwa, kunye nemali ehlawulwayo kwingeniso (iiiimali ezixhaswayo) zezemfundo, imfundo, kunye nezempilo inganyusa ukwanda kwamaxesha amaninzi. I-Thekicacs Foundation ifunda rhoqo indlela imosport nemozulu yerhafuthe yoluntu ezichaphazela ngayo ukhuphiko.

Ukulingana nophuhliso

Irhafu yengeniso karhulumente ithe chu, ngomlinganiselo ophezulu we-1% ohlawula malunga nama-26% ngeli xesha umphantsi 50% ihlawula ingeniso engalunganga okanye ephantsi ngenxa yetyala. Irhafu yengeniso yemali karhulumente iyahluka-hluka ngokwenkqubela-phambili-----81. Abanye bathe bathe saa, abanye banezibiyeli ezikhutshileyo. Irhafu yempahla idla ngokuphinda iphinde iphinde ihambe kuba abanini-makhaya abahlawulwa yingeniso ephezulu kwizindlu. Irhafuthelelwa ihla ngaphandle kokuba ukuhlawulwa kwemfuno yemfuno kunika isibonelelo.

Ukuqokelelwa nokuhlawulwa

Inkqubo yerhafu enesixa esithathu idala uthotho lweminyhadala ebalulekileyo kumashishini amancinane nabantu ngabanye, ingakumbi abo basebenza kwiilayini zikarhulumente. Umzekelo, abathengisi abakude ngoku kufuneka bavumelane nerhafu yasekuhlaleni eqokelelwa kumawaka erhafu eempumezo elandela i-South Dakota v. Wayfair ityala eliPhakamileyo. I-IRS iqikelela ukuba abaxhasi berhafu bachitha malunga ne 6,5 lamawaka ezigidi zeeyure ngonyaka kwimisebenzi yerhafu.

Ubunjani benkonzo kawonke-wonke

Ukuxhomekeka kwirhafu yempahla kungadala umahluko omkhulu kwimali yesikolo exhaswayo ```isithili selizwe lorhwebo'' kunyuswa imali eninzi kumfundi ngamnye. Amanye amaphondo aye amisela i- “Robin Hood” iindlela zokuhlawula irhafu yempahla. Ngokufanayo, amazwe angenisa irhafu anokunikela iinkonzo ezinamandla zentlalo-ntle. IMisebenzi igweba irhafu ngokusesikweni ngokomgangatho weenkonzo zikarhulumente ezifunyenweyo, nto leyo ehluka- ngokubanziswa kwendawo. Urhulumente wasekuhlaleni onemiqathango yempahla angazama ukugcina isiseko sogcino-mfutho, ngoxa imigangatho yerhafuthelo ephezulu isenokunikela iinkonzo ezingcono kodwa ikhuphe abahlali.

Iingxoxo Zemigaqo-nkqubo Yerhafu Nemikhwa

Ingxoxo ekhoyo echaphazela ukuhlaziywa kwerhafu karhulumente, ukhuphiswano lwerhafu nokulondoloza ingeniso yasekuhlaleni.

  • [[UTL:0] Utshintsho lwerhafu olungokwendawo: Incoko yokwandisa ukuhlahlela irhafu ngo-2017, ukunyusa intlawulo yenkampani, okanye ukuzalisekisa irhafu yobutyebi.
  • Ukhuphiswano lwerhafu lwesizwe: Amazwana amaninzi anciphisa irhafu engeniso ukutsala abasebenzi abakude namashishini] umzekelo, iFlorida neTexas angenelwayo kwirhafu yengeniso.
  • Imingeni yengeniso yendawo: Ukungahlawuli irhafu yempahla kwimizi-mali yasedolophini kunye nonyuso lwemfuno yeenkonzo zasemva konyaka luqhubela amadolobha ekucingeni ngerhafu yengeniso yasekuhlaleni okanye irhafu yentengiso kwiinkonzo.
  • Irhafu ye-pigital: Ama-odoli andisa irhafu yentengiso kwiimpahla neenkonzo zamanani, kwaye kukho uxinzelelo olukhulayo locaciso lwamaqumrhu ekutsaleni uqoqosho lwamanani.
  • Irhafu yekharbon kwimigangatho karhulumente okanye kumgangatho wekharbon ifumana igalelo njengezixhobo zenkqubo yemozulu, nangona ukusetyenziswa kwerhafu kusikelwe umda.

Isiphelo

Ukuqonda inkqubo yerhafu eninzi yenkqubo yerhafu yase-U.S. kubalulekile ekwenzeni izigqibo zolwazi njengommi, umhlawuli werhafu, okanye umnini-shishini. Urhulumente wengingqi uqokelela intlawulo enkulu ngerhafu eqhubekayo yengeniso, irhafu ebhatalwayo kunye nokuhlawula irhafu eqeshiweyo, ixhasa iinkqubo zesizwe. Ama-odolo axhomekeke kwintlanganisela-mali ehlawulwayo ukuze ahlangabezane neembopheleleko zawo. Urhulumente womhlaba uxhomekeke kakhulu kwirhafuzo zempahla ukuze anike ii-mali eziyimfuneko. Umaleko ngamnye unentengiso olukhethekileyo lwentengiso yemali ngokwemibango yemali, ingeniso yezoqoqosho, kunye nokuntlukwano. Ngokuqaphela okuqokelelwa kwemali okuchithwayo nendlela echithwa ngayo, abantu ngabanye bangenza ngcono kwimicimbi yabo kunye nokuceba kwabo. Xa befunda, ukukhangela intengo zemali [FFFT] [F],[3] kunye ne-FFFoct.[3]