Yintoni Irhafu?

Yindlela oorhulumente abaqokelela ngayo ingeniso kubantu ngabanye, kumashishini, nakwamanye amaqumrhu ukuze kuxhaswe iinkcitho zikawonke-wonke. Le mali yabelwe iinkonzo ezibalulekileyo ezinjengemfundo, ukunyamekela impilo, izibonelelo, izibonelelo, ukhuseleko lwesizwe, neenkqubo zentlalo-ntle yoluntu. Irhafu iyanyanzeleka, ayinyanzelekanga, ayingenisi minikelo yokuzithandela, kwaye inyanzeliswa ngumthetho. Amandla okuhlawula irhafu angundoqo wolawulo, anika oorhulumente amandla okubonelela iimpahla neenkonzo ezingenakufumaneka ngokunelisayo.

Ukuqonda irhafu kubalulekile kubafundi, ootitshala nakubemi kuba ichaphazela ngqo ingeniso elahlwayo, ukuziphatha kwezoqoqosho, nomgangatho weenkonzo zikawonke-wonke. Inkqubo yerhafu emiselwe kakuhle ilingana nemali yesizukulwana ngempumelelo yezoqoqosho nokusesikweni. Ngokwahlukileyo koko, irhafu engayilwanga kakuhle ingagqwetha izigqibo, ithintele utyalo-mali, kunye nokungalingani. Eli nqaku lihlola indlela amanqanaba ahlukene ngayo urhulumente //umgangatho, urhulumente, kunye nemali yasekuhlaleni esetyenziswa ngezixhobo ezahlukeneyo zerhafuthelo kunye nesizathu sokuba olu lwazi ngemicimbi yokuba ngummi

Imbali Ethetha Ngokuhlawulwa Kwerhafu

Ukuhlawulwa kwerhafu kwakudala kufana nempucuko. AmaYiputa amandulo aqokelela iirhafu zengqolowa, amaRoma abeka imfuno nerhafu, kunye nezikhululo zamaxesha aphakathi zaxhasa iimfazwe ngentlawulo yomhlaba nangokorhwebo. Inkqubo yerhafu yale mihla yatshintsha ngokuphawulekayo ekunyukeni kwezizwe. EUnited States, irhafu yerhafu yemali yagunyaziswa ngokusisigxina yimali ehlawulwa yimali yemali ehlawulwa yimali ekhoyo ngo191313. Phambi koko, irhafuthelo yerhafu nerhafu yerhafu yanda ephambili yayiyimithombo yemali ephambili yesizwe. Ukuqonda le mbali inceda ukuchaza isizathu sokuba irhafuthelo ikho namhlanje, iimfazwe, iimfazwe, iimfuno zentlalo. Ngokomzekelo, irhafuthelo yaveliswa ngexesha lobudodo kwiNtlalo yoqoqo lemali ephambili ngemfazwe yemfazwe.

Iintlobo Zerhafu

Irhafu ingahlelwa ngokwesiseko sayo (oko kuhlawulwayo) nangomgangatho karhulumente ozinyanzelisayo. Iintlobo eziqhelekileyo ziquka:

  • [[[NTL:0] Irhafu ehlawulwayo-A yirhafu yomvuzo, imivuzo, inzala, ingeniso, neminye ingeniso. Ingahlawulwa kubantu ngabanye (irhafu yengeniso yobuqu) kunye namashishini (irhafu yengeniso). Irhafu ehlawulwayo iqhele ukuhambela phambili, ithetha ukuba umyinge wokuhlawula inyuke njengoko ingeniso inyuka.
  • [[NTLA] Irhafu Yomqulu Ongahlawulwayo-A yirhafu ekhethekileyo yomvuzo esetyenziselwa ukuxhasa iinkqubo ze-inshorensi yoKhuseleko loluntu kunye neMedicare. Ngokungafaniyo nerhafu yengeniso, irhafu ehlawulwayo idla ngokubuyiselwa kuba isebenza kwikepisi yomvuzo othile kuphela kwaye ayingeni kwingeniso yotyalo-mali.
  • [[NTLA:0] Irhafu yerhafu – Irhafu esetyenziswa ekuthengisweni kweempahla neenkonzo. Idla ngokubuyiselwa kuba abantu abahlawulwa kancinci bachitha isabelo esikhulu sengeniso yabo kwimpahla ezinokuhlawulwa. Iirhafu ziyahluka ngokubanzi ngokobuzwe nangasekuhlaleni.
  • [[UMTL: 0] Irhafu eTyeleyo – Irhafu yexabiso lefama okanye lempahla yobuqu. Yingeniso yokuqala yoorhulumente basekuhlaleni kwaye isekelwe kwixabiso lempahla ejongiweyo. Iirhafu zemali yemali, amasebe omlilo, iindlela, nezinye iinkonzo zasekuhlaleni.
  • [[NTLA] Irhafu ekhutshwayo – Irhafu kwiimpahla ezithile ezifana nepetroli, utywala, icuba, nemipu. Irhafu yokukhupha irhafu isoloko isetyenziselwa ukudibanisa ukusetyenziswa kweemveliso eziyingozi kunye nokuxhasa iinkqubo zikarhulumente ezinxulumene nayo (umz., ukuthelekisa imali emalini esetyenziswa kwiirhafu zepetroli).
  • [[NTLA:0] Irhafu yeCapital Games - Irhafu yengeniso efunyenwe kurhwebo lwempahla njengeminqongo, imixokelelwano, okanye umhlaba. Ingeniso yemali ingahlawulwa ngexabiso elahlukileyo kuxhomekeke kwixesha lokubamba (ixeshana lethutyana. ithuba elide).
  • Isiteshi nePasika Irhafu – Irhafu ekudluliseni ubutyebi ekufeni. Irhafu yemali yelizwe isebenza kuphela kwimimandla emikhulu, ngelinye ixesha amanye amazwe anyanzelisa umhlaba wawo okanye irhafu yelifa lawo.
  • Abaphathi-majoni – Irhafu kwimpahla engenisiweyo. Iitaffains zisetyenziswa ukukhusela ushishino lwasekhaya kwaye zinyusa ingeniso, nangona zingabalulekanga kangako kwingeniso karhulumente namhlanje kunakwinkulungwane ye-19.
  • [[[FLT: 0] Irhafu ye-Wealth -A irhafu kubutyebi benethithi (iirhafu ezincinane). Irhafu yobutyebi inqabile eUnited States kodwa isetyenziswa kumazwe ambalwa aseYurophu. Ithandatyuzwa ngenxa yoxabiso lobunzima kunye nobhaqo lwekobhi.

Ulawulo lomgangatho womanyano

Urhulumente wengingqi uxhomekeke kakhulu kwiirhafu zengeniso (abantu kunye neenkampani) kunye nokuhlawula irhafu eziqengqelekayo. Ngonyaka wama-2023, irhafu yengeniso yomntu ngamnye emalunga nama-50% engeniso karhulumente, irhafu ehlawulwa ngengeniso emalunga nama-36%, kunye nerhafu yengeniso yenkampani nge-9%.

Umntu Ngamnye Uhlawula Irhafu

Irhafu yerhafu yomntu ngamnye yemali efunyanwa ngurhulumente iyahambela phambili, nezibiyeli ezisixhenxe zerhafu ezisusela kwi 10% ukuya ku 37% njenge-2024. Le nkqubo isebenzisa irhafu esezantsi, ithetha kuphela isahlulo sengeniso kwizibiyeli ngasinye irhafu ngokomlinganiselo. Irhafu, iityala, kunye nokungahlawuli kwerhafu kunciphisa ingeniso ehlawulwayo. Izincopho zomgangatho kunye nezincopho ezihlawulwayo (ezifana nenzala yemali yendlu neminikelo yoncedo) zivumela abaqeqeshi berhafu ukuba behlise ityala labo lerhafu. Imali engenisa ityala lerhafu (ETC) kunye netyala lerhafu encinane lengane ifanele ukubuyiselwa kweentsapho ezixhasa ingeniso ephantsi neyo ephakathi.

Irhafu yengeniso yomanyano iqokelelwa ngokungahlawulwayo kwimivuzo kunye noqikelelo lwerhafu kubantu abaqeshwayo. Abahlawula irhafu bafumana iimbuyekezo zonyaka (Fom 1040) ngoAprili 15. I-International Revoce Service (IRS) iyayithobela kwaye iyayinyanzelisa imithetho yerhafu karhulumente. Ukuqonda izibiyeli zerhafu netyala lerhafu kubalulekile kucwangciso lwemali yobuqu. Umzekelo, iminikelo yenkcitho yemali elungiselelwe umhlala phantsi kwee-akhawunti zomhlala phantsi njenge-401(k) okanye ii-IRAS inganciphisa ingeniso ehlawulwa yirhafumente ngexesha ukwakhiwa kwemali yexesha elizayo.

Ukuhlawula Irhafu

Irhafu ehlawulwayo ikhutshwa kwimivuzo yabaqeshwa kwaye ithelekiswa nabaqeshi. Irhafu yeNtlalo-ntle yabaqeshwa yi 6,2% yabaqeshwa kunye ne 6.2% yabaqeshi, isetyenziselwe ukuhlawula ingeniso ephezulu (R1,600 ku-206). Irhafu ye-Medicare ngu-1.45% yabasebenzi nabaqeshi, ngamnye ongenayo umrhumo werhafu. Abasebenzi aba-0.9% bafumana irhafu ephezulu (iiiiiiiiii-R100 000 kubasebenzi abangatshatanga ba-fayili). Abasebenzi abazisebenzelayo bahlawula iziqeshi zombini izahlulo zomrhumo zomrhumo kunye nomqeshi (15.3%) usimbu wezokhuseleko lokhuseleko neMedic abaphathi-ofisi, kodwa bangadendwa kwimali yabo yokubuyisa irhafu.

Ukuhlawula irhafu kuphinde kuphinde kuhle kuba zisebenzisa kuphela ingeniso efunyenweyo kwi-cap yoKhuseleko loNtlalo-ntle, kwaye ingeniso yotyalo-mali ayitshatiswa. Noko ke, zibophelelekile kwiingenelo zexesha elizayo: ukuthatha umhlala phantsi kokhuseleko loluntu, ukukhubazeka, neengenelo zabasindileyo, kunye ne-Medicassbarsture inshorensis. Ukucocwa kweenkqubo ezidala zinkxalabo enkulu, njengoko imali enkozo zijongene nokuncipha kwamashumi eminyaka ezayo ngaphandle kotshintsho kwiinzuzo okanye inzuzo.

Irhafu Ehlawulwayo

Amaqumrhu ahlawula irhafu yengeniso karhulumente ngengeniso yawo. UMthetho weTsima neMisebenzi ka-2017 uhlise umlinganiselo ophezulu wenkampani esebenzelayo ukusuka kuma-35% ukuya kwi-21% ethabazi. Irhafu e-corporate iyaphikiswa: abanye baphikisa ukuba zingumthombo obalulekileyo wengeniso, ngoxa abanye bexabanisa ukuba bangakukhuthazi ukuveliswa kwemali kwaye ekugqibeleni bathwalwa ngabasebenzi nabathengi. Iinkampani ezininzi zisebenzisa iintengiso ezisemthethweni, iityala, iimali zokuthenga iimali zentengiso, kunye nengeniso elunxweme zizama ukunciphisa irhafuthezo ezisebenzayo.

Umgangatho weRhulumente woKhuselo

Amazwe anegunya elibanzi kwirhafu yelevy, ephantsi kwemiqathango yomgaqo-siseko kunye nomthetho karhulumente. Iinkqubo zerhafu zikarhulumente ziyahluka-hluka kakhulu, amanye amazwe exhomekeke kakhulu kwirhafu yengeniso, amanye kwirhafu yerhafu, kunye (njenge-Alaska, Florida, Nevada, South Dakota, Texas, Washington, neWyoming) engenayo irhafu yobuqu. Amazwe aqokelela irhafu yengeniso yeshishini, irhafu yerhafu, kunye neerhafu yempahla (kuhmplawulo yempahla zibaluleke kakhulu kumgangatho wasekuhlaleni). Imali yerhafu yerhafu yerhafu, ezothutho, ezokunyamekela impilo (Medica), ukhuseleko lukawonke, kunye nezinye iinkqubo zesebe-oomasebe bezwe.

Irhafu kaRhulumente ehlawulwayo

Uninzi lwamazwe lumisela irhafu yengeniso yobuqu. Izixa-mali zemali zinokuba zicaba (umz., iColorado nge-4%) okanye inkqubela-phambili enezibiyeli ezininzi (umz., iKhalifoniya ifikelela kwi-13.3%). Amanye amaphondo, njengeNew Hampshire, inkcitho kuphela, irhafu nengeniso. Irhafu yemali karhulumente isoloko ihlawulwa kwiinkcazelo zemali ehlawulwa yirhafu kodwa ngezohlukeneyo nezincopho. Amazwe amaninzi avumela izincopho ezithelekelelo ezithelweyo, ngelixa amanye anika ingeniso yawo yomgangatho omgangatho werhafu.

Ingeniso yerhafu karhulumente ixhomekeke kwimijikelo yezoqoqosho, inyuka ngexesha lempumelelo nokuwa ngexesha lododobala koqoqosho. Amazwe kufuneka alungelelanise uqingqo-mali njengoko engenakukwazi ukuhlawula iindleko ngokungenasiphelo. Le rhafu ikhokelele ekusebenziseni imali eninzi okanye ekunyukeni kwerhafu ngexesha lokurhoxa kwezoqoqosho.

Ukuthengisa Nokusebenzisa Irhafu

Irhafu ethengiswayo yindawo enkulu kumazwana amaninzi. Ngonyaka wama-2024, amahlanu amazwe akanayo irhafu yomgangatho wentengiso karhulumente: i-Alaska, iDelaware, iMontana, iNew Hampshire, kunye ne-Oregon. Phakathi kwamatyala oku, amanani asuka ku 2.9% (i-Colado) ukuya ku 7.25% (iCalifornia). Urhulumente wasekuhlaleni usoloko engeza irhafuthezo zabo, ukwenza umlinganiselo odityanisiweyo werhafu ophezulu kwezinye izixeko. Urhwebo lwerhafuthelo lusebenzisa kwiimpahla ezininzi eziphathekayo, kodwa iinkonzo zidla ngokuphepha. Ukutya okusetyenziswa ekhaya kunye neziyobisi ezigunyaziwe kudla ukuhliswa ukunciphisa iziphumo eziphantsi kwingeniso.

Unyuko lwe-e-commerce lunengqokelela enzima yerhafu. Emva kwesigqibo seNkundla ePhakamileyo yowama-2018 kwi- South Dakota v. Wayfair, amaziko angafuna ngaphandle kwabathengisi-mashishini ukuqokelela irhafu kunye nokuphinda ithengiswe nokuba akukho nto ikhoyo ngokoqobo kwilizwe. Oku kunyuse irhafu karhulumente kwaye kwayibeka indawo yokudlala kubathengi basekuhlaleni.

Enye irhafu kaRhulumente

Irhafu ye-levy expente (esetyenziselwa ukuxhasa uhola wendlela), utywala, icuba, ne-cannabis (apho kusemthethweni). Amanye amazwe anerhafu yefa okanye yelifa, nangona ukungabikho kwemibutho elawulayo kuphezulu ngokwaneleyo kangangokuba imbalwa irhafu karhulumente. Amazwe ambalwa (umzi, iNew Jersey, kunye namanye) afaka irhafu kwimpahla yobuqu njengezithuthi okanye izixhobo zeshishini. Ngaphezu koko, amazwe angaqokelela irhafu yerhafu okanye irhafu yerhafu kumsebenzi weshishini.

Ulawulo lwezomgangatho wasekuhlaleni

Oorhulumente basekuhlaleni (iirekhodi, izixeko, iidolophu, izithili, nezithili ezikhethekileyo) bathanda iinkonzo eziphambili ngerhafu yempahla, irhafu yasekuhlaleni, kunye nerhafu yomsebenzisi. Irhafu yemali ehlawulwayo ayiqhelekanga kakhulu kwimigangatho yasekuhlaleni kodwa ikho kwezinye izixeko (umz., kwisiXeko saseNew York, iPhiladelphia, kunye noomasipala abaninzi baseOhio). Iirhafu zasekuhlaleni zidla ngokuhlawulwa kunerhafu yerhafu karhulumente okanye karhulumente ngenxa yerhafu yempahla kunye nerhafu yerhafu ehlawulwayo ifumana intrafu enkulu yemali kwizindlu ezikwesi ezikwesileyo eziphantsi.

Irhafu Yempahla

Irhafu yepropati yemali yepropati yemali yengingqi yorhulumente wasekuhlaleni. Iqwalaselwa kwixabiso lezakhiweni (ilizwe nezakhiwo) elisekelwe kwixabiso lomhlaba. Izinga lobalo, ukukhulula, kunye nerhafu zahluka ngokwamandla. Imali yerhafu yengeniso yemali yemali ye K-12 (malunga nesiqingatha semali yesikolo sasekuhlaleni kumazwe amaninzi), amapolisa kunye nomlilo, ugcino-ndlela, iipaki, iithala leencwadi nezinye iinkonzo zikamasipala. Iirhafu zerhafu zidla ngokungena kwirhafuzo zerhafu yerhafu karhulumente, nangona uhlahlomelo lwerhafuzo lwemali lubekwe kwi-R10 000 000 (iiiiyunithi) ngotshintsho lonyaka ka-201717.

Izibalo zerhafu yepropati zibandakanya amanani okusila (irhafu ngexabiso eliyi-R1000) kwaye zinokuquka uhlolo olukhethekileyo lwenkqubela-phambili ekhethekileyo njengendlela ehamba ngayo okanye iintambo zenkunkuma. Abanini-khaya bangakufanelekela ukukhulula abantu abanokukhululwa (ixabiso elihlawulwayo elinokuhlawuliswa kwizindlu eziphezulu) okanye amaziko aphezulu. Izibheno zivumela abanini-mpahla ukuba bavavanye iingxelo abakholelwa ukuba azichananga.

Irhafu yasekuhlaleni

Urhulumente wasekuhlaleni umisela irhafu eyongezelelekileyo kwirhafu karhulumente. Irhafu yerhafu edityanisiweyo ingadlula i-10% kwizixeko ezinerhafu ephezulu njenge-Chicago, iNew Orleans, neSeattle. Ingeniso yerhafu yerhafu yezorhwebo yengingqi idla ngokuya kwimali-wonke okanye iinjongo ezimiselwe njengothutho, ukhuseleko lukawonke-wonke, okanye inkqubela yezoqoqosho. Abanye oomasipala bakwa-levy irhafu ekhethekileyo ye-oyile-ofini kwihotele (irhafu yerhafu yerhafu), iinqwelo-nqwelo-mafutha eziqeshi, okanye ivenkile yokutyela.

Ezinye imithombo yengeniso yangaphakathi

Oorhulumente basekuhlaleni baqokelela iindleko zeenkonzo ezifana namanzi, amachiza okulahla inkunkuma, ukuqokelelwa kwemigqomo yokwakha, kunye neemvume zoshishino. Ngoxa ezi zinto zidla ngokubizwa ngokuba yimirhumo kunokuba zisetyenziswe kwirhafu, bazisabiza imali yokuhlala kwindawo abahlala kuyo. Abanye oorhulumente basekuhlaleni bamisela iirhafu zepetroli, irhafu kagesi, okanye irhafu yezonxibelelwano. Kumazwe ambalwa, irhafu yerhafu yasekuhlaleni (ngokufuthiwa yirhafu yerhafu) iyakhutshwa kwiminxeba yabasebenzi abasebenza kwimiqathango yesixeko, kungakhathaliseki ukuba bahlala phi. Le rhafu idla ngokuba ithentiyo kwaye ilinganiselwe ihlawulwa.

Ukuhlawulwa kwerhafu nokuziphatha kwezoqoqosho

Irhafu iphembelela umntu ngamnye kunye nezigqibo zoshishino. Irhafu ephezulu ehlawulwayo ephantsi isenokudimaza umsebenzi, ukugcina, okanye utyalo-mali, ingcamango eyaziwa njengeziphumo zeLaffer prede. Noko ke, ubungqina obusekelwe kwintelekelelo bubonisa ukuba indlela yokuziphatha yokuphendula irhafu ixhomekeke kwizinto ezininzi, kuquka ukufumaneka kwentengiso, uhlobo lwerhafu, kunye nokusingqongileyo kwezoqoqosho. Iirhafu zingayekisa kude nempahla ehlawulwa yirhafu okanye kwintengo ye-intanethi (phambi kokuba iimfuno zentengo zentengoleko zitshintshiwe). Irhafu yerhafu ichaphazela ukhetho lwezindlu kunye nezigqibo zeshishini.

Iintshukumisa zerhafu, ezifana netyala lophando nophuhliso, amandla avuselelwayo, okanye izindlu ezifumana imali ephantsi, zenzelwe ukukhuthaza imisebenzi ethile. Nangona ezi zinokuba luncedo, zikwabangela ukuba imigaqo yerhafu ibe yeyona isebenzayo zize zinciphise ingeniso. Inkcitho yerhafu/ilahleko ehlawulwayo kwintengiso, iityala, kunye nokungahlawulwa kwemali-mali , phela kumakhulu ezigidi zeerandi ngonyaka kumgangatho wesizwe sodwa. Ukuqonda ezi misebenzi yentengiso kungundoqo ekuqululeni izicelo zerhafu.

Umjikelo Werhafu Nokukhutshwa Kwayo

Kubantu abaninzi, umjikelo werhafu uyaqhubeka minyaka le. Abaqeshi abahlawuli bayirhoxi ingeniso kwaye bahlawula irhafu eqeshwe ngeminxeba esekelwe kwimo yeW-4 yomqeshwa. Abantu abaziqeshileyo kufuneka bagqibe ngekota irhafu ehlawulwayo. Unyaka werhafu uphela ngoDisemba 31, kwaye ubuye ubuye (kuquka isongezo) ufaneleke ngoAprili 15 kunyaka olandelayo. Abaqeshi berhafu bangafaka iifayile zekhompyutha ngokusebenzisa isoftware yokulungisa irhafu okanye abaqeshi beqeshi. Iinkqubo ze-IRS kufuneka zibuyisele kunye neemibango zerhafunxaso ezihlawulwa kakhulu ngeveki ezimbalwa.

Ucwangciso lwerhafu lubandakanya ingeniso ecwangcisiweyo kunye nezincopho zokunciphisa iimfanelo. Umzekelo, ukubhekisa ingeniso kunyaka ophantsi wokufumana okanye ukunyusa iincopho kunyaka wokufumana irhafu ephezulu kunganciphisa iirhafu jikelele. Ukunikela kwii-akhawunti zerhafu ezijongene nerhafu ezifana ne-401(k), ii-IRAS, kunye ne-Akhawunti yezezempilo (njenge) inika iinzuzo ezikhawulezileyo kunye nemali egcinwe ixesha elide. Abafundi kunye nabafundisi kufuneka baqonde iimfuno ezisisiseko zerhafu yerhafu, ingakumbi ukuba banemisebenzi yexesha elingephi, iinqanawa zemfazwe, okanye umsebenzi wezenkonti ezimeleyo.

Impikiswano Yomgaqo-nkqubo Werhafu

Ingxubusho yezopolitiko isoloko ikho.

  • Irhafu yenkqubela-phambili vs. Irhafu efunyanisiweyo – ingaba kufuneka inyuke ngexabiso lerhafu nengeniso yokusasaza ubutyebi, okanye ingaba umyinge othe tyaba uthamba ude uphucule ikhowudi kwaye ukhuthaze ukukhula?
  • [[NTL:0] I-Tax Cuts kunye nonyuko lwezoqoqosho – Ngaba ukuhla kwerhafu kuzihlawula ngokwazo kumsebenzi woqoqosho onyusiweyo, okanye ngaba zinyusa iintsilelo kwaye zifuna ukunqanyulwa kwemali?
  • Irhafu yeWealth v. Irhafu ehlawulwayo – ifanele irhafu karhulumente iqokelelwe ubutyebi kunengeniso nje? Abaxhasi bayiphikisayo inciphisa ukungalingani; abachasi banyusa uxabiso kunye nenkxalabo yemali yokubhabha.
  • Imingxuma ye-Tax yomthi kunye nesiseko seBroadening – izincopho zokuvala kunye netyala (ukufaka isiseko) zinokuvumela isantya esisezantsi ngexa unyusa ingeniso enye. Noko ke, umngxuma ngamnye unentengiso elwa ukuyigcina.
  • [ Irhafu yezizwe ngezizwe – kufuneka irhafu yemibutho yamazwe ngamazwe ithintelwe njani ukuthintela ingeniso iguqukele kwimithetho ephantsi yerhafu? Isivumelwano sobuncinane berhafu se-OECD emhlabeni wonke ngumzamo wakutshanje ukuqhuba le nto.
  • [[[NTLA: 0] Irhafu yezenkcitho [[FLT: 1] – irhafu yekhabhoni okanye iinkqubo zekopteyipu kunye netrade zicetyiswa ukunciphisa ukukhutshwa kwegesi eshushu. Le rhafu inganyusa ingeniso ngexesha ijongena nokutshintsha kwemozulu.

Isiphelo

Irhafu luphawu oluntsonkothileyo kodwa olubalulekileyo lolawulo. Umgangatho wesebe, urhulumente, kunye noorhulumente basekuhlaleni basebenzisa izixhobo ezahlukeneyo zerhafu ukuxhasa iinkonzo abemi be-ofisi abaxhomekeke kuzo. Ukuqonda indlela ezi rhafu ezisebenzayo ngayo , imigangatho yazo, iziphumo zezoqoqosho, kunye nemigaqo-nkqubo yokuthengiselana abantu ngezorhwebo, ukwenza izigqibo zemali kunye nokuthatha inxaxheba kwintetho yedemokhrasi. Abafundi kunye nabafundisi-mfundo yerhafu baxhobisa ngcono ukuvavanya iingcebiso zerhafu yerhafu, ukucwangcisa imfuno yabo yezobuso-yo yobuqu, ukulungiselela ucwangciso-mali yabo, nokuxabisa indima yebutho labantu abahlala belu . [[FFFFF:] uninzi lwemali oluthelekelelo, uninzi lwemali oluthe krafuyo.[5]