Izigqibo zerhafu ziphakathi kwezona zilandelayo zithenjiswayo ezenziwa ngurhulumente. Ziphembelela ngqo indlela iinkonzo zikawonke-wonke ezixhaswa ngayo, indlela ubutyebi obabelwa ngayo, nendlela umsebenzi woqoqosho okhuthazwa ngayo okanye othintelwa ngayo. Kubafundisi-lwazi, abafundi, kunye nabaququzeleli bemigaqo-nkqubo, ukufumanisa ukurhweba ngerhafu ngokwemfuno kubalulekile ekuhloleni iingcebiso kunye nokuyila iinkqubo ezilungelelanisa iinjongo eziphikisanayo. Eli nqaku linika uphando olubanzi lwemiqatha yemibango, iintlobo zerhafu, iintlobo zerhafu, iimpembelelo zezoqoqosho, imizekelo yezizwe ngezizwe, ukuvelisa imingeni, kunye nendima yoluvo yoluntu ekulungiseni ezi zigqibo.

Ukubaluleka Komgaqo - siseko Werhafu

Inkqubo yerhafu yindlela ephambili oorhulumente abaqokelela ngayo ingeniso yemali ukuze baxhase izinto zikawonke-wonke ezifana nezibonelelo, imfundo, unyango, kunye nokhuseleko lwesizwe. Ngaphandle kwesizukulwana sengeniso, indlela yokuziphatha yerhafu: banokukhuthaza ukuveliswa kwemali, ukulondolozwa kwemali, okanye badimaze imisebenzi eyingozi njengongcoliso. Ukuqonda imigaqo-nkqubo yerhafu kuba ichaphazela umgangatho wokuphila kunye nempilo yexesha elide yoqoqosho.

Inkqubo yerhafu yesandi ifuna ukulungelelanisa iinjongo ezininzi: ukuphumelela (ukugqwethwa kwemigaqo-nkqubo yezoqoqosho), ukulingana (ukusasazwa kwerhafu), nokulula (ukuthotyelwa nokulawulwa). Ukungakhathalelwa kwayo nayiphi na yezi zinto kungakhokelela kwiziphumo ezingacwangciswanga, ezifana nokukhubazeka, isiphithi-phithi-phithi-phithi-phithi-phithi-phithi-mali, okanye ukungahlawulwa kwerhafu okusasazekileyo. Umzekelo, irhafu yengeniso eqhubekayo ingabonwa njengelungeleleneyo kodwa inokudimaza umsebenzi nohlahlolo ukuba amanani asezantsi aphezulu kakhulu.

Ngaphezu koko, inkqubo yerhafu inendima ebalulekileyo ekuxhaseni ukulondolozwa kwemali. Oorhulumente abaxhomekeke kakhulu kwimithombo yengeniso etshintsha-tshintshayo okanye abadala inkcitho yerhafu entsokothileyo basenokujamelana nenkcitho yoqingqo-mali ngexesha lohla kwezoqoqosho.

Urhwebo Oluphambili Kwinkqubo Yerhafu

Ukhetho ngalunye lwerhafu lubandakanya iintengiso. Abenzi benkqubo kufuneka balinganisele iinjongo zokukhuphisana kwaye balindele iziphumo ezingacwangciswanga. Amacandelwana alandelayo ahlolisisa ezona ndawo ziqhelekileyo nezigxekayo.

Impumelelo/Impumelelo

Iinkqubo zerhafu ezisemgangathweni zijolise ekunyuseni ingeniso encinane ngomonakalo omncinci ekwenzeni izigqibo zezoqoqosho. Umzekelo, irhafu yentlama isebenza kakuhle ngenxa yokuba ayitshintshi indlela yokuziphatha emacaleni, kodwa iphinde iphinde ibuyele. Ngokwahlukileyo, irhafu eqhubekayo, apho abahlawulwa ngengeniso ephezulu ihlawula indima enkulu yengeniso yabo. /Ii-promote ephezulu kodwa iyakwazi ukunciphisa izikhuthazo zokusebenza, ukugcina, kunye nokuhlawula. Umlinganiselo ofanelekileyo uxhomekeke kumaxabiso ebutho, kodwa ubungqina obubonisa ukuba irhafuthelo eqhubekayo inokwenziwa ngaphandle kokulahlekelwa okugqithisileyo okunzima ukuba imigangatho esezantsi ilungelelene kwaye isiseko serhafuthe.

Ngokomzekelo, irhafu yengeniso karhulumente wase-U.S. ihambela phambili, ukanti uqoqosho luye lwaqhubeka lukhula ngenxa yamatyala kunye nezincopho ezijongene nokungagqibeki. Noko ke, xa umgangatho ophezulu wexabiso ungaphaya kwe-50%, njengakumazwe athile aseYurophu kwiminyaka yee 1970, ukuphepha irhafu kunye nokubhabhabhisa kwekomkhulu kuthe ngcoliseka. Uphando olusuka kwi- ... Isiseko semali ehlawulwayo yenkampani ibonisa rhoqo ukuba irhafuthelo yemali yeyona iyingozi ekukhuleni kwezoqoqosho, icebisa ukurhweba phakathi kwerhafuthensi (irhafu yerhafu ekhoyo) kunye nokusebenza kwayo.

Ukuhambelana neNkcubeko yeZizukulwana

Umlinganiselo werhafu ophezulu ungavelisa ingeniso eninzi ngexesha elifutshane, kodwa bangacinezela umsebenzi wezoqoqosho, ngaloo ndlela benciphisa isiseko serhafu kwixesha elithile. Olu lwalamano luboniswa ngokudumileyo yigophe leLaffer, elithi linexabiso eliphakamileyo lerhafu elinyusa ingeniso ngaphandle kokucinezelwa kokukhula. Ngoxa isimo esifanelekileyo sokugoba kwegophe siphikisana, lo mthetho umisela: intlawulo ephezulu kakhulu yerhafu inganciphisa ingeniso echaziweyo, ngoxa intengiso ephantsi kakhulu inganika ingeniso eyaneleyo ekuhlawuleleni ungeniso lukawonke-wonke.

Umzekelo, iTshut Scops kunye noMthendeleko wonyaka ka-2017 eUnited States ihlisa intlawulo yeshishini ukusuka kwi 35% ukuya kwi 21%, eyayijolise ekunyuseni utyalo-mali. Uphando lwe- I-Chonaregional Office yoHlahlo lweBhatho [ luqikelela ukuba isenzo sanyuka nge-GDP malunga no-0.7% ngeshumi lokuqala leminyaka, nangona isiphumo kwingeniso kazwelonke sasingalungelelananga. Urhwebo lucacile: irhafuthelo olusezantsi lunganyusa ulwando kodwa lufuna ukunyuka kwengeniso okanye ukusetyenziswa kwenye indawo ukugcina umlinganiselo.

Ubuntsonkothileyo.

Inkqubo yerhafu ilula ukuyiqonda nokuyithobela koorhulumente. Irhafu ethabazi, umzekelo, iphelisa izibiyeli ezininzi kunye nezincopho, inciphisa iindleko zokuthobela. Noko ke, ukuba lula kudla ngokubangelwa yindleko elungeleleneyo ekujoliseni iinjongo zentlalo nezoqoqosho. Amalungiselelo anzima njengetyala lerhafu kwiintsapho ezifumana imali ephantsi, izincopho zokunika abancedisi, kunye nokucotha okukhawulezileyo kwemibutho evumela abenzi bezomthetho ukuba bafumane iziphumo ezintle, kodwa kwakhona benza iindleko zokwehlazo kunye nokwandisa amathuba okubhaxeleka kwemiqathango.

Ngokwe ECD, inkcitho yentengiso kushishino lwamazwe anemithetho entsonkothileyo yerhafu ingalingana ne2/3% yeGDP. Kubantu ngabanye, ixesha elichithwa ekulungiseleleni irhafu kukulahlekelwa ngumthwalo womthwalo womthwalo womhlaba. Umlinganiselo ofanelekileyo ufuna abenzi benkqubo ukuvavanya iinzuzo zentelekelelo nxamnye nomthwalo wolawulo abawubekayo.

Iintlobo Zerhafu

Imigangatho eyahlukeneyo yerhafu ineziphumo ezoqoqosho ezahlukeneyo kunye neziphumo ezilinganayo. Ukuqonda uhlobo ngalunye kunceda kucacise ukurhweba okubandakanyekileyo.

Irhafu

Irhafu yengeniso ihlawulwa kwimivuzo, imivuzo, nezinye iintlobo zengeniso. Isenokuba yeyama-aselpha, okanye iphinde ixhomekeke kwimo yemali. Irhafu yengeniso eqhubekekayo isetyenziswa kakhulu ekusasazeni ubutyebi, kodwa isenokudimaza umsebenzi emacaleni, ingakumbi kubasebenzi abafumana imali eninzi. Iirhafu zemali ezihlawulwayo zihla ngenxa yengeniso kwaye zidla ngokuchazwa njengeyingozi kakhulu ekukhuleni ngenxa yokunciphisa ingeniso. Irhafuthelela ingeniso eninzi lwemali ephambili ekwandiseni ingeniso.

Irhafu

Irhafu yentengiso iyasetyenziswa ekuthengeni iimpahla neenkonzo. Idla ngokubuyiselwa kuba amakhaya afumana imali ephantsi achitha isahlulo esikhulu sengeniso yawo kwizinto ezinokuhlawulelwa. Amanye amagunya oku kunciphisa oku ngokukhulula izinto eziyimfuneko njengokutya namayeza. Iirhafu zokuthengisa zisoloko zikhethwa ngenxa yempumelelo yazo, njengoko zingalondolozi irhafu okanye izibonelelo. Irhafu eyongezweyo (VAT), exhaphakileyo eYurophu, luhlobo lokusebenzisa irhafu ebonakala isebenza kakuhle kwaye inzima ukuphepha.

Irhafu Yempahla

Iirhafu zempahla zingumthombo oyintloko wengeniso kurhulumente wasekuhlaleni, izikolo kunye nezibonelelo zemali. Zizinzile kwaye kulula ukuzisebenzisa ngenxa yokuba ipropati ihamba. Noko ke, zingaphinde ziphinde zibuyele emva ukuba amaxabiso ahlolweyo anyuka ngokukhawuleza kunengeniso, ingakumbi kumnini-khaya okhulileyo kwingeniso emiselweyo. Amazwe amaninzi anikela iinkqubo zokwaphula isiphaluka kwesiphaluka ukudambisa lo mthwalo. Iirhafu zikwaphembelela ukusetyenziswa komhlaba kwaye zingathintela ukuphulwa kwenkqubela ukuba amaxabiso emali aphezulu kakhulu.

Ikomkhulu Lifumana Irhafu

Ingeniso yerhafu yekomkhulu isebenza kwingeniso yokuthengiswa kwempahla efana ne-oyile, amaqhina, nendawo yogcino-mali. Zichaphazela ukuziphatha kotyalo-mali kwaye zingatshixa ingeniso ukuba imigangatho yemali iphezulu, ukunciphisa ulwelo lwamashishini. Amazwe amaninzi anikela isantya esiphantsi kwingeniso yexesha elide ukukhuthaza ikomkhulu lomguli. Ukurhweba kuphakathi kokuthengwa kwemali ngokunempumelelo nokungahlawuli imirhumo ephinda-phindeneyo (ukuba ingeniso yenkampani sele irhafumbe). Ezinye iintsebenzi zezoqoqosho ziphikisa ukuba ingeniso yemali kufuneka irhafunwe ngomlinganiselo ofanayo njengengeniso eqhelekileyo yokukhuthaza ukukhutshwa korhwebo oluqhelekileyo, ngoxa ezinye ziminxano oluphantsi.

Imiphumo Engokoqoqosho Yomgaqo-nkqubo Werhafu

Iinkqubo zerhafu zikho ngenxa yezoqoqosho, ziphembelela indlela abantu abaziphatha ngayo, ushishino loshishino neshishini.

Ukuziphatha Kwabathengi

Utshintsho kwingeniso yomntu ngamnye luchaphazela ingeniso yerhafu elahlwayo. Ukunciphisa ingeniso esetyenziswayo kunyuso lwexeshana elifutshane, lo gama ulwando lunganciphisa ukusetyenziswa kwemali. Ukuthengiswa kwerhafu kukwachaphazela izigqibo zokuthenga; umzekelo, irhafu yecuba ephezulu inciphisa umlinganiselo wokutshaya. Ubukhulu bezi ziphumo buxhomekeke ekuthambekeni kwemali efunwayo. Abenzi-nkqubo mabaqwalasele ingeniso kunye neziphumo zokuziphatha zotshintsho lwerhafu.

Ushishino

Irhafu ephezulu yenkampani isenokukhokelela ekuthutheni okanye ekutshintsheni ingeniso esezantsi kulawulo olusezantsi lwerhafu. I-International Teach Contetiveives Contiveives Indawer ejongene nokunyuka kwemali eninzi. Uhlahlo-lwabiwo-mali olukhawulezileyo, uphando, ukunyuka kwentengiso, kunye nophuhliso lwerhafu olusezantsi lukhuthaza iifektha-mali ukuba zande. Ngokwahlukileyo koko, irhafu ye-Irrite Contiveation i-International Teachs Competetiveration Index ifaka izalazo zerhafums. Irhafu yerhafu ye-onkitho ephantsi kwemali eninzi kakhulu itsale inteko yamazwe ngamanye amazwe, kodwa ikwanyusa nenkxalo ngomvo ngomkelo lwerhafu yerhafu yerhafu esezantsi.

Urhwebo Lomsebenzi

Ukuqesha iirhafu zerhafu nerhafu yengeniso kuchaphazela ukunikezelwa nokufunwa kwerhafu. Umlinganiselo ophezulu werhafu unganciphisa ukuvuma kwabantu ukusebenza iiyure ezongezelelekileyo okanye bafune ukunyuselwa. Noko ke, ukunwebeka kwemirhumo yabasebenzi abaphambili kudla ngokunciphisa, okuthetha ukuba iziphumo zincinane kubasebenzi abaninzi. Abasebenzi besibini, abasebenzi abatshayelwayo, abafana namaqabane, bayazikhathalela ngakumbi irhafu. Ngaphezu koko, irhafu yerhafu yemisebenzi efana noKhuselo loMbutho waBantu

Imbono Yamazwe Ngamazwe Ngomgaqo - siseko Werhafu

Iinkqubo zerhafu ziyahlukahluka kakhulu kumazwe ngamazwe, zibonisa iintanda - bulumko zezoqoqosho, imbali neendawo ezibaluleke kakhulu ekuhlaleni.

Imodeli yeNordic

Amazwe anjenge-Sweden, iNorway, neDenmark adibanisa iirhafu eziphezulu, ingakumbi kwingeniso nakusetyenziso, neenkqubo ezithe kratya zentlalo-ntle. Afumana ukungalingani okuphezulu kokulinganayo nokungafumani ngeniso iphantsi, kodwa ezorhwebo zihlala zikhuphisana ngenxa yemibutho eyomeleleyo, intsebenziswano ephezulu, intsebenziswano ephezulu, kunye nerhafu ebanzi. La mazwe abonisa ukuba irhafu ephezulu inokuba iyakwazi ukuhlalisana nengeniso yezoqoqosho ukuba isetyenziswa ngokunengeniso esebenzayo, ukuxhasa impilo, ukunyamekela impilo, kunye nesiseko semali. Noko ke, kwala mazwe athe anciphisa irhafuthelo yenkampani kumashumi eminyaka akutshanje ukuze atsale umngeni.

Iinkqubo zerhafu ezithe tyibilika

Amazwe amaninzi aseMpuma Yurophu, anjenge Estonia neLatvia, amkela irhafu ehlawulwayo ukuze aphucule imigaqo yerhafu kwaye akhuthaze ukuthobela. Ezi nkqubo zisoloko zinesisa kubanikeli bengeniso ephantsi ukuze bagcine inkqubela-phambili. Uphando lweInternational Monetary Fund[[FLT: 1] lubonisa ukuba irhafu esezantsi inganyusa ubuchule bokulawula kwaye inciphise ukubhatala, kodwa zisenokuphinda zandise ukungalingani ukuba azidibaniswanga nokuthunyelwa.

Amakhusi Erhafu

Izityholo ezifana neziQithi zeCayman, iBermuda, neMonaco zinika irhafu ephantsi kakhulu okanye engaphelelanga ukutsala ikomkhulu lasemzini. Ngoxa oku kunokukhuthaza inkxalabo yezoqoqosho yasekuhlaleni, kunyusa inkxalabo yemilinganiselo yokuziphatha nezoqoqosho kuba kubangela ukuba irhafu ingabikho ngabantu abazizityebi kunye neenkampani zamazwe ngamazwe. I-OECD ne-G20 ikhokelele imigudu yokuthintela ukukhukuliseka okusisiseko nokukhutshwa kwengeniso (BEPS) ngenyathelo elifana nomlinganiselo ophantsi werhafu yehlabathi eli-15% evumelanayo ngonyaka wama-2021.

Ukuphumeza Imigaqo-nkqubo Yerhafu

Kwanezicelo zerhafu ezicwangcisiweyo zijongene nemiqobo ebalulekileyo xa kufikelelwa ekumiseleni nasekulawuleni.

Ukuchaswa Kwezobupolitika

Utshintsho lwerhafu ludla ngokubangela ukuba amaqela enzala angqubane. Abanini-ndlu baluchasa utshintsho kwintelekelelo yemali yendlu; ukungenelela kwemali yemali yemali ephantsi okanye ekhethekileyo; kunye nabavoti bachase irhafu entsha. Umjikelo wezopolitiko ngokwawo ungathintela utshintsho olude lwexesha, njengoko abenzi bemithetho benokuthi bavumele ukuncitshiswa kwerhafu yexesha elifutshane ukuze bafumane udumo ngaphandle kokulungisa iintsilelo zesakhiwo. UMthetho we-Cheac Reformation ka-1986 wawuyimpumelelo enqabileyo, kodwa uninzi lwemigudu yokulungisa iinguqulo ngenxa yenkcaso eqinileyo.

Umthwalo Wolawulo

Imithetho entsonkothileyo yerhafu ibangela iindleko ezinzima kubo bobabini abarhafu kunye noorhulumente. Ngokomzekelo, i-IRS, ichitha amawaka ezigidi zezigidi minyaka le ekunyanzelweni komthetho nakwiinkonzo zokuhlawula irhafu. Ukuncitshiswa kwerhafu kunokunciphisa ezi ndleko, kodwa kudla ngokufuna ukuphelisa iindleko ezithandwayo kunye neetyala, ezinzima ngokwezobupolitika. Ngaphezu koko, iingxaki zolawulo zingaphezulu kakhulu kumazwe asakhasayo anemigangatho elinganiselweyo, apho ukubhata-bhata-rha inkciswayo kuxhaphakile kwaye uqoqotlo zoqoqosho olungacwangciswanga.

Ukunikezela nokuphepha

Ukuqinisekisa ukuba abantu kunye namashishini bahlawula iirhafu abafanele bazihlawule lucelomngeni olungapheliyo. Irhafu iyaluphepha (ukuncitshiswa ngokusemthethweni) kunye nokungahlawuli irhafu (ukungahlawulwa ngokusemthethweni) kukonakalisa isiseko serhafu kwaye kululaza okusesikweni. Ukwanda kwezoqoqosho kunye nempahla yamanani kuye kwenza ukuthotyelwa kwentsonkothile ngakumbi. Oorhulumente basebenzisa ngokuqhubekayo ulwazi olungeyonto kunye nolwazi lwezizwe ngezizwe ekuvaleni iizithuba, kodwa ezi zinyathelo ziphakamisa inkxalabo zemfihlo kwaye zifuna ukuveliswa komsebenzi obalulekileyo.

Indima Yembono Yabantu Bonke

Imbono yabantu inegalelo kwimigaqo yerhafu.

Imbono Yokunganyaniseki

Abantu bakulungele kakhulu ukuhlawula iirhafu xa bekholelwa ukuba inkqubo ilungile. Oku kuquka ukuthe nkqo (ukunganyuki kakuhle kuhlawula okungaphezulu) nokuthe tyaba (umthetho olinganayo onika abanikazi berhafu uphathwa ngendlela efanayo). “Umthetho weBuffett” impikiswano eUnited States . Ukukhanyisa ukuba iibhiliyoni zezigidi zihlawula irhafu ephantsi kunezonobhala bazo .

Ukucaca nokuThenjelwa

Xa abahlawuleli berhafu bebona ukuba imali yabo isetyenziswa kakuhle kwaye ixatyiswe kwiinkonzo abazixabisayo, basengozini yokuthobela. Ngokuchasene noko, amahlazo abandakanya ukusetyenziswa kakubi kwemali kawonke-wonke anciphisa ukuthembana kunye nokwanda kokuxhathisa kwerhafu. Kumazwe afana neSweden, ukukholosa kakhulu ngamaqumrhu karhulumente kuvumela irhafu ephezulu. Ngokwahlukileyo koko, amazwe anee-ofisi ezibuthathaka asoloko ezama ukuqokelela irhafu ngokunelisayo.

Impembelelo Kubemi Abaneendleko Ezininzi

Imigaqo-nkqubo yerhafu ineziphumo ezingenakulinganiswa kwingeniso ephantsi yabantu kunye neentsapho. Irhafu ehlawulwayo, umzekelo, thatha isabelo esikhulu sengeniso yabo. Iityala lerhafu ezifakelwe kakuhle ````njengetyala lerhafu' elingenayo' (EITC) kwi-U.S.-------accel ichaphazela le miphumo kwaye inciphisa ubuhlwempu. Noko ke, iinkqubo ezinjalo kufuneka zenzelwe ngocoselelo ukunqanda imithetho entsokothileyo ethintela ukuthabatha inxaxheba. Uluvo lukawonke-wonke lusoloko luxhasa ukunceda abasweleyo ngemithetho yerhafu, kodwa kukho ingxoxo engaphaya kwezona ndlela ziphumelelayo.

Isiphelo

Ukuqonda ukuthengiselana kwezigqibo zerhafu kubalulekile kuye nabani na obandakanyekileyo okanye ochaphazelekayo kwizemali kawonke-wonke. Enoba injongo kukuphembelela ukukhula kwezoqoqosho, ukunciphisa ukungalingani, okanye ukwenza lula kwemithetho, ukhetho ngalunye lubandakanya ukulungelelanisa impumelelo, ukulingana, ukulingana, nokungaguquguquki. Ngokuhlola ukuthengiselana okungundoqo kwemiqathango . ukukhutshwa kwerhafu. Ukukhutshwa kwemiqathango engundoqo kubaluleke kakhulu ukuqinisekisa ukuba inkqubo yerhafuthe, ingeniso, kunye nokuntsonkothakotha.