Table of Contents
ISebe lerhafu elifumana irhafu kwiNkqubo yaNgoku
ISebe leMali lerhafu lisebenza njengesiseko sesizwe i’ inkqubo yengeniso, esetyenziselwe ukuguqulela inkqubo yerhafu kwisenzo. Umsebenzi wayo osisiseko ubandakanya kungekuphela nje ukuqokelela imali kodwa ukukhuthaza impucuko yokubambelela ngokuzithandela kwimithetho yerhafu. Ngokwenjenjalo, isebe liqinisekisa ukuba urhulumente unezinto ezifunekayo zokubonelela izinto zikawonke-wonke, ukusuka kwisiseko semfundo ukuya kwimfundo, ngelixa ulondoloza uzinzo lwezoqoqosho. Isebe i̱ linendima ekwandiswa kude lee kumbutho wemibutho eliqhelekileyo lokuqokelela irhafuno esemthethweni, umgcini-mali, umgcini-mali, kunye neqabane kwimfundo yerhafu.
Abaphathi berhafu bale mihla basebenza kwindawo entsonkothileyo. Ukudityaniswa kwehlabathi, ukusetyenziswa kwamanani, kunye nezakhiwo zoshishino ezintsonkothileyo zifuna ukuba amasebe engeniso yerhafu aqhubeke eguquka. Umsebenzi wawo uchaphazela ngokuthe ngqo ukuthelekisa kwenkqubo yerhafu, ukhuphiswano lwezoqoqosho, kunye nabemi abathembekileyo bakwimibutho kawonke-wonke. Ukuqonda ubukhulu bembopheleleko zabo kubalulekile kubahlali-mali, kubenzi bemithetho, nakumashishini ngokufanayo.
Imisebenzi yeSebe leMali leMali
Ukukhokelwa Nokuqokelelwa Kwerhafu
Umsebenzi oyintloko wokusebenza luhlolo kunye nokuqokelelwa kwerhafu yengeniso evela kubantu ngabanye, imibutho, namanye amaqumrhu. Oku kubandakanya ukuhlaziywa kwerhafu, ukuqinisekiswa kwengeniso ebhengeziweyo, kunye nokuqokelela amatyala erhafu ngokwemithetho yerhafu ekhokeleyo. Isebe lisebenzisa umdibaniso wenkqubo yokuzibophelela, apho abahlawuleli berhafu babala irhafu yabo, kunye nohlolo lwasemthethweni, apho isebe lihlola khona kwaye limisela irhafu yokugqibela efunekayo. Intengo yerhafu esebenzayo ifuna ukuphatha izigidi zemali, iindleko-ndlela, kunye nemali ezikhutshelwayo ngokukhawuleza.
Ukujongwa koMsebenzi nokuQhubelana
Uhlolo lwenkampani yinkqubo eqhubekayo. Isebe lihlahlela ugcino-lwazi lokuhlawula irhafu ukuchonga iipateni zokungahambelani, ezifana nokunika ingxelo ngaphantsi kwengeniso okanye ukuthelekisa iincopho ezingagqibekiyo. Oku kufunyanwa ngogcino-lwazi oluzihambelayo olufana neebhanki, abaqeshi, kunye namaziko emali. Ngokukhangela ulwazi lokunqumla irhafu, isebe lingagweba iflegi kunye nabaqeshi berhafu ukuba balungise iimpazamo ngokuzithandela phambi kokuba kuyimfuneko ukunyanzeleka imigaqo yokunyanzelisa irhafu. Le ndlela inceda ukulondoloza ingqibelelo yenkqubo yesithathu efana neyo, abasebenzi, kunye namalungiselelo emali. Ngokukhangela ulwazi olunqumlayo, iinqobo lungasetyenziswa kwifayile ezinyanisekileyo.
Ukufunyaniswa Nokuthintelwa Kokungahlawulwa Irhafu
Umsebenzi wonyanzelo olugxekayo kukulwa nokungahlawuli irhafu kunye nokuqhatha. Ukuphepha irhafu kubandakanya izenzo ezingekho mthethweni zokufihla ingeniso okanye ukuhlawuliswa kwemali ehlaziyiweyo ukunciphisa iimfanelo zerhafu, lo gama ukunqandwa kwerhafu (nangokuba kusemthethweni) kusoloko kusebenza kwiindawo ezingwevu isebe elimele lithethe. Isebe lisebenzisa amaqela ajongene nophando aphambili asebenzisa inkcitho, ukubhalisa ityala, kunye nokuhlanganisana ngobulumko ukutyhila iinkqubo ezinjengeeeeeeeeekile, ii-akhawunti zonxweme, kunye nokunganyaniseki ii-mali.
UPhicotho-zincwadi Lwerhafu Nophando
Xa uhlolo lwesiqhelo okanye iiflegi ezibomvu ezithile zibonisa ukuba isebe lerhafu lingaluhambi uxanduva lwerhafu okanye uphando. Imisebenzi ihlolisisa iirekhodi zemali ngokweenkcukacha ukuqinisekisa ukuchana kwezobuyiselo berhafu. Oku kungahluka ukusuka kuphicotho-zincwadi olulula ukuya kuphicotho-zincwadi lwentsimi ebanzi. Uphando luye luqhubekeke, lubandakanya ukuphengulula nokuxhuzula phantsi kolawulo logwebo. Isebe kufuneka lilinganisele imfuneko yokunyaniswa ngokucokisekileyo namalungelo abaqeqeshi berhafu, ukuqinisekisa ukuba ii-adingths-aea ekhathayo ziqhutywa kakuhle kwaye azichaphazanyiswanga kupheli.
Imfundo Nenceba Yabahlawuli Berhafu
Ngapha koko ukunyanzelisa, isebe linendima ebalulekileyo ekuncedeni abahlawuleli berhafu baqonde iimbopheleleko zabo. Oku kuquka ukunikela ukhokelo olucacileyo, ukuqhuba iinkqubo zokufikelela ngaphandle, nokunika ii-arhente zoncedo okanye ii-intanethi ukwenzela imibuzo. Amasebe amaninzi aphumeza amaphulo okuthobela uncedo ajoliswe kumaqela athile afana namashishini amancinane okanye abaphathi befayili bexesha lokuqala. Ngokusenza inkqubo yerhafu ifikeleleke, isebe likhuthaza ukuthobela ngokuzithandela, okuphumelela kakhulu kunengqokelela enyanzelekileyo.
Ubuchule Bokunyanzelisa
Uphicotho-zincwadi olusekelwe kwingozi
Ukusebenzisa ubuncwane ngendlela elungileyo, ukumiselwa komthetho wolawulo lwerhafu esekelwe kumngcipheko. Abaqeqeshi berhafu abaphezulu okanye abathengi abakrokrelayo bafumana uhlolisiso olungakumbi. Le ndlela isekelwe kumngcipheko ixhomekeke kugcino-lwazi ukuyila iinkangelelo ezingahambelaniyo. Umzekelo, ukungavisisani okukhulu phakathi kwengeniso evakalisiweyo kunye nezibonisi-mali zobomi kusenokuxhokonxa uhlalutyo oluneenkcukacha. Ukunyanzeleka okuphezulu kokuzithintela kokungancitshiswa komcimbiswano wemiqathango yemali.
Ityala, umdla Nezenzo Ezisemthethweni
Isebe likhupha izigwebo ngokufaka ityala lasemva, ukunikela ingxelo engaphantsi, nokuphepha ngokupheleleyo. Ezi zigwebo ziphumelele, nezigwebo eziphezulu zokuqhatha ngengozi. Inzala kwirhafu engahlawulwayo ukuhlawula urhulumente ngexabiso lemali. Kwiimeko ezigqithisileyo, isebe lingazifunela izityholo zolwaphulo-mthetho, ezikhokelela ekuhlawuleni, ekuthanjweni kwemali, okanye ekuvalelweni entolongweni. Izenzo ezisemthethweni ziyindlela yokugqibela yokuzifunela kodwa ziyimfuneko ukugcina ukuthembeka kwenkqubo yerhafuthelo. Isisongelo sokutshutshisa sikhuthaza ababuthi berhafunxa ukuba bangene ngokuzithandela, njengoko amazwe amaninzi enikela izigwebo okanye izigwebo ezincitshiweyo zokuzithandela.
Intsebenziswano yezizwe ngezizwe notshintshiselwano lolwazi
Kwihlabathi elidityanisiweyo, ukubhalisa irhafu kusoloko kubandakanya ukuthengiselana kwerhafu. Ukufumana irhafu kunxulumene nezivumelwano zerhafu ze-bitenate kunye nezivumelwano ezininzi ezifana ne-OECD ephakathi kwengxelo eQhobekileyo (CRS) ephuhliswa yi-OECD. Ezi zicwangciso zifuna ukutshintshisana ngokuzenzekelayo kwenkcazelo yemali phakathi kwamazwe, ziyenza ibe nzima kakhulu kubantu ngabanye nakumashishini ukufihla izinto ezikhoyo kwamanye amazwe. Isebe likwabandakanye nokwenza uphando olungcono ngemibutho efana ne-OECḎ intsebenziswano ephambili kuLawulo lwerhasi.
Ukusetyenziswa kobuxhakaxhaka kunye nogcino-lwazi olunemichiza
Umthetho wonyanzeliso-mali werhafu wale mihla uxhomekeke kakhulu kubugcisa. Ugcino-lwazi olukhulu olusuka kwimithombo eyahlukeneyo luhlalutyo lusebenzisa i-algorithim yokufunda umatshini ukufumanisa ukuba amanani ahlukeneyo, ukuqikelela ukuba akahambelani, kwaye lulungelelanise ukhetho lophicotho-zincwadi. Iinkqubo ezizenzekelayo zibuyisela, isaziso, kwaye zilawule ii-akhawunti zerhafu ngoncedo oluncinane lomntu. Ukusetyenziswa kobunyani, utyikityo lwamanani, kunye nokukhuselwa kwemijelo lwemijelo kukhuselwa imigaqo yemijelo xa kunikwa abaxhasi besebe ixesha lokwenene lokufikelela kulwazi. Ngoko ke, ubugcisa obunye bufuna amasebe afumana iingozi ezibungozi kunye nokukhusela irhafuthelo.
Indima kuphuhliso lwezoqoqosho neMali kaRhulumente
Ukubonelela ngeenkonzo zikarhulumente nokubonelela
Isebe lerhafu elifumana ingeniso liyingeniso ephambili yoorhulumente besizwe. Ingeniso evela kwimisebenzi yerhafu eyimfuneko yerhafu enjengezokhuselo lwesizwe, ukunyamekela impilo, imfundo, ukhuseleko loluntu, kunye nezibonelelo zezithuthi. Ngaphandle kokuqokelelwa kwerhafu okufanelekileyo, oorhulumente abanako ukuzixhasa ezi nkonzo okanye bafake ingeniso kwinkqubela yezoqoqosho yexesha elide. Ngoko isebe elisebenza kakuhle linegalelo ngqo kwilizwe i̱ uphuhliso.
Umgaqo-nkqubo woMgaqo-nkqubo woMgaqo-nkqubo
Iinkqubo zerhafu ezinika ingeniso eqhubekayo, apho abanikazi bengeniso abaphezulu bahlawula ipesenti enkulu yengeniso yabo, banceda ekunciphiseni ukulingana kwengeniso. Isebe lerhafu lisebenzisa le nkqubo yerhafu ngokusebenzisa izibiyeli zesantya ezahlukahlukeneyo nokukhulula abantu abangekhoyo. Ngokuqinisekisa ukuba abantu abazizityebi neziko lemali bahlawula isabelo sabo esifanelekileyo, ngoko ke okunokuphinda kusetyenziswe kwiinkqubo zentlalo. Lo msebenzi ubalulekileyo ekuzinziseni umgangatho ozinzileyo nokwanda okupheleleyo.
Ukuphembelela Imilinganiselo Yezoqoqosho
Imithetho yerhafu idla ngokufaka imigaqo-nkqubo ethile enjengokuba utyalo-mali, amandla avuselelwayo, okanye ukuphuhliswa koshishino oluncinci. Isebe lerhafu elisebenza kwingeniso i-̱ indima ekulawuleni iirhafu, iityala, kunye nezihlomelo zerhafu iyenza ibe ngumdlali ophambili ekulungiseni izoqoqosho. Ngokuqinisekisa ukuba ezi zinto zikhuthazwe ngokuchanekileyo kwaye azisetyenziswa kakubi, isebe linceda ikomkhulu kwiziphumo ezinqwenelekayo. Ngokuphikisana noko, ukurhoxa irhafu kwimisebenzi eyingozi (umz. g., irhafuthezo zecuba) zikwanyanzelwa ngomatshini omnye.
Ukwakhiwa koBume noLawulo
Amaqela aphakamileyo nakhethekileyo
Inkoliso yamasebe erhafu afumana irhafu alungelelaniswe ngekomkhulu elisembindini nee-ofisi zengingqi. Amaqela akhethekileyo aphatha amacandelo awohlukeneyo okuhlawula irhafu (abantu, iinkampani ezinkulu, iinkampani ezingengobalawuli), iintlobo zentengiselwano (ingeniso yemali efunyenwe kwamanye amazwe), okanye imisebenzi (imvuzo, ingqokelela, iminikelo esemthethweni). Umzekelo, i-Internal Revolution Service (IRS) kwi-United States ineshishini elikhulu necandelo lezizwe ngezizwe, icandelo lokuphengulula irhafuthe, kunye nomxhasi werhafuthe. Oku kuvumela isebe elikhethekileyo ukuba liphuhlise ulwazi olunzulu kunye nokusingatha iimeko ezintluntlulo.
Inkululeko nokuphendula
Ukugcina ubulungisa, amasebe erhafu afumana irhafu kufuneka asebenze ngomlinganiselo othile wokuzimela geqe kwimpembelelo yezobupolitika. Noko ke, amele aphendule kuwonke-wonke ngeequmrhu zolawulo, iikomiti zepalamente, kunye nophicotho-zincwadi oluzimeleyo. Ukubonisa imisebenzi kunye nokupapashwa komsebenzi olinganayo kwakha ukuthembana. Amasebe amaninzi aneeofisi zomntu ohlawula irhafu ukuphendula izikhalo. Ulawulo olunamandla nolawulo lwangaphakathi luyimfuneko ukunqanda ukonakala nokusetyenziswa kakubi kwamandla kwisebe ngokwalo.
Iimodeli Zehlabathi
Amazwe awahlukeneyo aye amkela imizekelo eyahlukeneyo kulawulo lwawo lwerhafu. Amanye aye adibanisa amaqumrhu erhafu aphethe irhafu ngqo nangangqalanga, ngoxa amanye egcina irhafu yengeniso yahlukene. Umzekelo, iHer Monaster ’ iRevolution neCRC (HMRC) kwiUK iphatha irhafu yengeniso kunye ne VAT, ngoxa amazwe amaninzi asekuhlaleni anjengeJamani aneeofisi ezahlukeneyo zerhafu nezolawulo lwerhafu karhulumente. Isakhiwo siphembelela impumelelo kunye namava erhafuthensi. Ukufunda kwiimodeli eziphumelelayo, amazwe amaninzi asakhasayo asebenzisa iinguquko kunye nesakhiwo somsebenzi.
Ucelomngeni Olujamelene Nesebe Lerhafu
Ukugxothwa kwerhafu nokuphetshwa kobuchule
Nangona kukho imithetho eqinileyo, ubuchule obuntsonkothileyo buyaqhubeka buguquka. Izikhuseli zerhafu ezikude nonxweme, ukudluliswa kolawulo lwerhafu ngamashishini ahlukahlukeneyo, nokusetyenziswa kwezixhobo ezintsonkothileyo zemali zonke ezilucelomngeni. Isebe kufuneka lisoloko lihlaziya ulwazi lwalo kunye nezixhobo zalo zokuxhasa uqoqosho ukuze lihlale likho. Ukwanda kwezoqoqosho, neenkonzo ezifana ne-crypocurestration kunye neentengiso ze-intanethi, zongeza olunye umaleko ontsonkothileyo. Abaphathi berhafu emhlabeni wonke basebenza kwiinkqubo ezifana ne-OECḎ ii- i-Ionsion kunye ne-Intengiso ye-Intengiso ye-Intengiso ye-[FLT]
Ukuhambisana Nentsebenziswano Nobugcisa Bemali
Utshintsho lobugcisa likrele elinqiniswe kabini. Ngexa isenza ukuba kubekho izixhobo ezingcono zokuthobela, ikwadala amathuba amatsha okuphepha. Isebe lerhafu kufuneka lifake imali encinane ngobuchule bokuqonda ezi zixhobo zenkohliso kwaye livelise iindlela ezinxulumene nengeniso. Ngexesha elinye, kufuneka lihlaziye i-IT ezi zixhobo zalo zokuphatha imiqulu yedata yanamhlanje ngokukhuselekileyo.
Uqeqesho lwezibonelelo kunye nokwaneliseka
Amasebe amaninzi erhafu ajongene nothintelo loqingqo-mali kunye nokunqongophala kwamagosa. Oku kunokukhokelela kwiimeko ezixhasa ugcino-mali ekuqhubekeni, kwimijikelo emide yophicotho-zincwadi, kunye nokuncitshiswa kobuchule bophando lweemeko ezintsonkothileyo. Ingeniso yobuchule bokuhlola iimeko ezintsonkothileyo iyafuneka kodwa ifuna utyalo-mali oluphambili. Ukulungelelanisa imfuneko yokunyanzelelwa ngokucokisekileyo nexabiso lolawulo kulucelomngeni oluqhubekayo. Iimeko zesebe zidla ngokuzibeka phambili ezisekelwe ekufumaneni ingeniso, kodwa oku kunokushiya abani abaqeqeshina be-mali beziva bengaphantsi kwexabiso.
Ukuqinisekisa unyango olufanelekileyo ngaphaya kweqela labahlawula iirhafu
Abahlawula irhafu basuka kumaqumrhu amakhulu azweni-wonke ukuya kubantu abafumana imali ephantsi. Ukuqinisekisa ukuba ukuphathwa ngokuzinzileyo nangokufanelekileyo kuzo zonke iicandelo kunzima. Iinkampani ezinkulu zinokuba nabaququzeleli berhafu abanobuchule bokuthetha nesebe, ngelixa abantu besenokuzama ukuqhuba inkqubo. Isebe kufuneka liyicebise iinkqubo ezifikelelekayo nezinokuhambelana, kuquka uncedo lolwimi, iifomu ezilula, kunye nezinye iindlela zokuchola impikiswano. Ukuqondwa okanye ingxengxengeko yokwenene ekunyanzeleni ukunyanzeleka kwerhafu nemithetho yokuzithandela kusenokuphelisa ukuthembana nokuthobela kokuzithandela kwabantu.
Ugcino - lwazi Nonqabiseko
Ukuphatha intsalela enkulu ye-data yemali echukumisekayo kwenza amaxhoba aphambili engeniso yerhafu kumasebe eerhafu ngohlaselo lwekhompyutha. Abaququzeli bangabhenca ulwazi oluhlawulwayo lwerhafu baze banciphise ukuthemba kwinkqubo. Ngaphezu koko, ukusetyenziswa kogcino-lwazi olukhulu kunyusa inkxalabo yobuqu. Isebe kufuneka liphumeze ukukhuthaza imilinganiselo eqinileyo yokhuseleko lwe-i-intanethi kunye nemigaqo ecacileyo yokulawula. Ukuqokelelwa kwemithetho enjenge-GDPR eYurophu kubeka iimbopheleleko ezingqongqo kwindlela ugcino-data oluqokelelwa ngayo luze lulungelelaliswe ngayo. Ukusetyenziswa kwamandla okuzikhusela nokulungisa amalungelo obuqu kungumsebenzi obuchule kungumsebenzi obalulekileyo.
Ikamva Lokunyanzelwa Kwerhafu
Uqokelelo lwexesha lokwenene noxinzelelo lwamanani
Ulawulo lwerhafu luhamba lusiya kwicala lexesha lokwenene okanye elifutshane nexesha lokwenene. Oku kufunyanwa ngesixokelelwano sobunyani apho i-data yorhwebo ixelwa kwigunya lerhafu ngexesha le-invoice. Amazwe afana ne-Itali ne-Brazil sele eziseke iinkqubo ezinjalo, enciphisa kakhulu i-VaTRAT ukubaleka. Irhafu yerhafu eyaneliswe kwangaphambili esekelwe kumqeshi kunye ne-data yebhanki elula ukugcinwa kwabantu ngabanye. Intsingiselo ikwinkqubo yobalo logcino-data-onke, apho isebe linomfanekiso opheleleyo werhafumbhiso-̱ imisebenzi yemali.
Ubuntlola Bokwenziwa Nezixeli-magama Ezithelekelelwayo
I-AI isetyenziswa ngokuqhubekayo ukufumanisa ukubhatala, ukuxela ukuba ikhohlakele irhafu, kunye nemisebenzi eqhelekileyo. Ukulungiselela ulwimi lokwemvelo kungahlalutya ulwazi olungalungiswanga njenge-imeyili okanye i-media yentlalo ukuvumbulula ingeniso efihlakeleyo. I-Charts iphatha imibuzo yabahlawuli berhafu ngokunempumelelo. Noko ke, ukusetyenziswa kwe-AIA kufuneka kulawulwa ngemithetho ecacileyo ukuze kuphetshwe i-algorithm. Amasebe ahlola indlela yokusebenzisa ezi zixhobo ukuphakamisa inkonzo ngoxa egcina ubulungisa nokuziphendulela.
Imilinganiselo Yamazwe Ngamazwe Nentsebenziswano
Njengoko uqoqosho lwehlabathi lusiba ludityanisiwe, ukunyanzeliswa kwerhafu kuza kuxhomekeka ngakumbi kwintsebenziswano yezizwe ngezizwe. Izithathi-nxaxheba ezifana ne-OECḎ umsebenzi oquka iFrames kwi-BEPS kunye nomlinganiselo werhafu ozayo wehlabathi lonke (Plallar yesibini) umqondiso wokuguqukela kwimigangatho edityanisiweyo yomhlaba wonke. Ukufumana irhafu kuza kufuneka kuzalisekise le mithetho yasekhaya kwaye kwabelane ngolwazi ngaphandle komdaba. Impumelelo yemiqathango enjalo ixhomekeke kuwo onke amazwe, kuquka amazwe asakha ulawulo lwawo.
Isalathisi soMsebenzi weNtlalo-mali
Ukukhuthaza ukuthobela ngokuzithandela, ulawulo lwerhafu lwexesha elizayo luza kujolisa kumava omsebenzisi. Iindawo zamanani ezilula, inkxaso yokwenene yexesha lokuxoxa, kunye nokhokelo lobuqu olusekelwe kwiiprofile ezibucala zerhafu lunganciphisa ukudideka. Amanye amasebe azama ukuzama kwi “ nudud ” iindlela zokusebenzisa ingqiqo yobuntu ukungxamisekisa ishefu nenkcitho. Ukwenza ukuthobela intengiso kusoloko kuphumelela ngakumbi kunemilinganiselo yokukhupha inkcitho yerhafu yemali kuphela. Isebe lerhafu yerhafu yexesha elizayo lizakuba ngumnikezeli wenkonzo njengomnyanisi.
Isiphelo
Isebe lerhafu elifumana ingeniso limi kukwahlula umthetho, izimali, kunye nokuthembeka koluntu. Indima yalo ekunyanzeleni imithetho yerhafu ibalulekile ekusebenzeni kwesizwe nasempilweni yezoqoqosho. Ngokuvavanya nasekuqokeleleni irhafu entluphekweni yokurhwaphiliza, isebe kufuneka libe liqinile kwaye lilungelelanise. Imingeni ebhekene neÔ, ubuchule bobugcisa, inkxaso ekhoyo yemali ̬ ukutshintsha okuqhubekayo nokuphuhliswa kwemiqathango yerhafu, ukusetyenziswa kwezixhobo zobugcisa, ukusetyenziswa kwezixhobo zekhompyutha, ukuncedisana, ihlabathi lonke, kunye nokusetyenziswa kwengqiqo yenkonzo kuya kuchaza ixesha elilandelayo lokunyanzeleka kwerhafu. Kubemi kunye namashishini, ukuqonda oku kunceda ukukhuthazwa kokusingela imekobume yerhafuthelo.
Ukuqhubeka ufunda ngemisebenzi yonyanzelo lwerhafu, jongana noovimba abasuka ku-U.S. Umba wemali kunye kunye ne-[[FLT]CD Forum kuLawulo lwerhafu