Ukwazisa

Irhafu yenziwa umphambili wemali karhulumente, inceda umgangatho ngamnye karhulumente ukuba aqokelele imisebenzi, izibonelelo, kunye neenkonzo zikawonke-wonke. EUnited States, amandla erhafu ahlulwe phakathi korhulumente, urhulumente, noorhulumente basekuhlaleni phantsi kwenkqubo karhulumente. Eli nqaku alimiselanga ngokwalo; lisekelwe kumGaqo-siseko, imizekelo engokwembali, kunye neemfuno zolawulo olusebenzayo. Ukuqonda ukuba yintoni na amandla okuhlawula irhafuthelekelelo ibalulekile ekuqondeni indlela izinto zikawonke wonke ezixhaswa ngayo nemigaqo-siseko echaphazela ngayo abemi. Eli nqaku linikela uvavanyo olwandiswayo lwamandla erhafuthelo kumgangatho ngamnye karhulumente, izisemgaqo-siseko, izisekoniso, iimfuno-nkqubo eziluncedo, kunye nokudlala phakathi kwabo.

Isiseko SomGaqo-siseko Samandla Okuhlawula Irhafu

UMgaqo-siseko wase-U.S. umisela inkqubo yerhafu kumgangatho wesizwe ngeli xesha ugcina igunya elibalulekileyo kumazwe. Oorhulumente basekuhlaleni, bafumana amandla abo okuhlawula kwimimiselo yorhulumente nemimiselo.

Amandla Okuhlawula Irhafu

ICandelo I, iCandelo lesi-8 loMgaqo-siseko linika iNkqutyana ukuba "ilayishe nokuqokelela irhafu, iMithetho, ii-Impostations" ukuhlawula amatyala, ukubonelela ukukhusela okuqhelekileyo, nokukhuthaza intlalo-ntle jikelele. ULawulo lwe 16 lokuHlaziya, lwagunyaziswa ngo1913, lususe imfuneko yokuba irhafu engqalileyo yahlulwe phakathi kwabemi belizwe, ibeke indlela yengeniso yemali karhulumente yale mihla. Oku kunika urhulumente urhulumente ophakamile irhafu, ingeniso yequlunqe, ingeniso yequmrhu, kunye nezinto ezithile ezithe ngqo ngerhafu. Intenalvel Revotion Resotion (IRS)[FUR.[FUR.1]

Amandla Erhafu Karhulumente

Ummiselo we-10 weSichibiyelo soMgaqo-nkqubo onikwe amagunya onke angaphathiswanga urhulumente wesizwe, kuquka amandla erhafu. Ama-odonga angafaka iirhafu zerhafu zerhafu, irhafu yentengiso, irhafu ekhupha iirhafu, kunye nerhafu yempahla, phantsi kwemiqathango yemGaqo-siseko njengoChwepheshe nokhuseleko olulinganayo. Urhulumente ngamnye uceba inkqubo yakhe yerhafu, ekhokelela kwintlukwano ebanzi. Noko ke, asebenza phantsi komgaqo we-[FL: 0] Umthetho we-Dixomon [[, oko kuthetha ukuba banikwe amandla okurhafunxa ngokucacileyo yi-mthetho karhulumente. Amanye amagunya anika igunya endlu yasekhaya, avumela ulungele ulungelelwano oluthelo. Ukusetyenziswa kwemeko lwerhafuwo, bona [FT:]

Amandla Erhafu Asekuhlaleni

Urhulumente wasekuhlaleni (iirejista, izixeko, iidolophu, izithili zesikolo, nesithili esikhethekileyo) usebenzisa iirhafu ezihlawula iinkonzo ezithe ngqo zabemi abahlala apho. Igunya labo lixhomekeke kwiintlobo ezithile zerhafu ezivunywa ngurhulumente.

Irhafu Yempahla

Iirhafu zempahla zingumthombo ophambili wengeniso yoorhulumente basekuhlaleni. Bahlawulwa kwixabiso lefa lefa lefa lefa lemali ngokwexabiso elithelekelelwayo kwaye zisetyenziselwa ukuxhasa izikolo, iindlela, amapolisa, ukukhusela umlilo, kunye nezibonelelo zoluntu. Isantya simiselwa ziibhodi okanye amabhunga asekuhlaleni anyuliweyo, ngokufuthi afanelwe yimvume yovoti yolwando. Umzekelo, amazwe amaninzi afuna ukuvota okuphezulu kwepropati ukunyusa intlawulo yerhafu.

Irhafu yasekuhlaleni

Imimandla emininzi yongeza irhafu yasekuhlaleni kwirhafu yentengiso karhulumente. Iireyithi ziyahluka-hluka ngokwemithetho, ezisuka ku 0.5% ukuya ku-4%. Le rhafu iphinde ibuyele kumsebenzi kodwa ivelisa ingeniso eninzi kwimisebenzi jikelele. Ezinye izixeko zisebenzisa irhafu yentengiso yasekuhlaleni ukuxhasa imisebenzi ethile ekhethekileyo, enjengeyothutho okanye yokwakhiwa kwebala leebala lemidlalo.

Irhafu yemali ehlawulwayo

Zimbalwa, kodwa zisakho, ziirhafu zengeniso yasekuhlaleni. Ezi zidla ngokubekwa zizixeko okanye iinkcitho kwimivuzo efunyenweyo ngokwemida yazo. Ngokomzekelo, isiXeko saseNew York ne-Philadelphiavian irhafu yengeniso yasekuhlaleni. Zidla ngokuba ngumda kwaye zisebenza kuphela kubantu abahlala okanye abasebenzi. Irhafu yengeniso yasekuhlaleni inganceda ekuhlawuleni imali eninzi kodwa ixatyiswa ngenxa yokuntsonkotha kwerhafu nokunganyiselwa ingeniso kabini.

Ilayisenisi, Iimbumba, kunye nezityholo zomsebenzisi

Oorhulumente basekuhlaleni bavelisa ingeniso ngemirhumo yokwakha, iilayisensi zoshishino, iimitha zokupaka, kunye neenkonzo zezentengiso. Nangona ezi rhafu zingeyorhafu engqongqo, zinika intlawulo ebalulekileyo yemali yasekuhlaleni kwaye zisoloko zidityaniswe ngqo nexabiso lokunikezela ngenkonzo. Kwimali yemali karhulumente wasekuhlaleni, jonga kumaManyano eMasipala eZixeko

Amandla Erhafu Karhulumente

Amazwe anenkululeko enkulu yokuyila iinkqubo zerhafu ezifikelela kwiinjongo zawo zomgaqo-siseko. Irhafu yerhafu, unyango, ezothutho, ukhuseleko lukawonke-wonke, kunye nokulungisa. Ukuxubana kwerhafu kuyahluka, kodwa imimandla emininzi ixhomekeke kwintlawulo edityanisiweyo, ukuthengiswa, kunye nerhafu.

Irhafu Yobuqu

Imali-yodwa ebekwe kwirhafu yengeniso yomntu ngamnye ebanzi. Izixa zemali zingaba zenkqubela (umz., iKhalifoniya enexabiso eliphezulu ngaphezulu kwe 13%) okanye elimcaba (umz., iColorado ngo-4.5%). Amanye amazwe akanayo irhafu yengeniso konke konke (umz. Texas, Florida, Nevada). Irhafu yengeniso ingumthombo omkhulu wengeniso karhulumente, nangona ishushu ngexesha lokurhoxa kwezoqoqosho.

Urhulumente Uthengisa Irhafu

Amashumi amane anesihlanu amatyala amisela irhafu yentengiso karhulumente kwiimpahla nakwezinye iinkonzo. Izinga lomahluko ukusuka ku 2.9% (Colado) ukuya ku 7.25% (iCalifornia). Iimeko ezininzi zikhulula iimfuno ezifana nokuthenga kunye namayeza kagqirha ukuze zinciphise ukubuyela umva. Amazwe anika ukuqokelelwa kwerhafu yerhafu kubathengisi abakude becala emva kwesigqibo se-Dakota. Umzanti we-South Dakota. Wayfair

Irhafu Ehlawulweyo

Amazwe amisela irhafu encinane kwimveliso ethile enjengepetroli, utywala necuba. Ezi zisoloko ziphawulelwa iinjongo ezinxulumeneyo (umz., ukulungiswa kwerhafu yerhafu). Isantya siyahluka-hluka ngokubanzi; umzekelo, irhafu yegesi yaseNew York iphakathi kweyona iphezulu kwelo lizwe. Irhafu yerhafu isebenza njengerhafu yesono ukuze kupheliswe ukusetyenziswa kwayo.

Ingeniso yomlinganiselo kunye nerhafu ezityibilikayo

Uninzi lwamazwe achaza irhafu yengeniso yenkampani efumana ingeniso efunyenweyo kwiphondo. Ii-asethi zithatyathwe ngokuqhelekileyo, zisuka ku 0% (kwimimandla efana ne-Dakota) ukuya phantse kwi-12% (Iowa). Amazwe ambalwa asebenzisa iirhafu ezibhityileyo (umz. Ohio, Texas), ezihlawula ingeniso epheleleyo kunengeniso, eziwenza angabi nabungozi kakhulu kwimijikelo yezoshishino kodwa asenokuba yingozi kwiifemu ze-margin ezisezantsi.

Ukuze ufumane uthelekiso logcino-lwazi lwerhafu karhulumente, bona i-U.S. uxanduva lwe-Breau yeBreau yeSizwe lweTshelo loMsebenzi-mali ye-data ye-[[FLT: 1].

Amandla Okuhlawula Irhafu

Urhulumente unegunya elikhulu lokuhlawula irhafu, uquka bonke abantu namashishini kulo lonke elo lizwe.

Umntu Ngamnye Uhlawula Irhafu

Irhafu yengeniso karhulumente ihambela phambili, inamanani aphakathi kwe-10% ukuya kwelama-37% njengo-2024. Yiyo ewona mthombo mkhulu wengeniso karhulumente, evelisa ii-$2,2 zezigidi zezigidi ngonyaka. Le rhafu isebenza kwingeniso yomhlaba wonke yabemi nabemi base-United States, kunye nentengo ezincitshisiweyo nezihlawulwayo ezihlawulwayo.

Ukuhlawula Irhafu

Ukuhlawula irhafu ehlawulwayo kwintlawulo yeNtlalo-ntle (12.4% idityaniswe nemali ehlawulwayo) kunye neMedicare (2.9% engenayo ikomityi). Abaqeshwa nabaqeshi ngamnye uhlawula isiqingatha, nangona iingcali zezoqoqosho ziphikisa abasebenzi ukuba bathwele umthwalo opheleleyo. Irhafu yerhafu iyarhola kuba ifaka ingeniso emfanelekweni wentlawulo yoKhuselo

Irhafu Ehlawulwayo

Amaqumrhu ahlawula irhafu ethatyathwe ka-21% yengeniso (semva koMthetho weTsuts neMisebenzi ka-2017). Le rhafu inyusa malunga ne-$400 amawaka ezigidi ngonyaka, nangona iziphumo zinokuthotywa ngenxa yentlawulo netyala. Irhafu ihlawulwa kwingeniso yasekhaya neyangaphandle yemibutho yase-U.S.

Imali Nerhafu

Irhafu yefama karhulumente isebenza ekudluliseni ubutyebi ngaphezu komthamo ophezulu wokukhulula umntu ngamnye ngowama-2024. Kuphela malunga ne-0.1% yezindlu ezihlawula irhafu, enexabiso elifikelela kuma-40%. Irhafu yezipho ithintela ukuphepha ukuthunyelwa kobomi.

Irhafu ehlasimlisiweyo kunye nezinye ingeniso

Iirhafu ezithe ngqo zerhafu ze-esile, idizili, utywala, icuba, amatikiti enqwelo-moya nezinye izinto ezithile. Le rhafu idla ngokuxhasa intlawulo, njengemali esetyenziswa kwiNkcitho yeNkcitho yeNtshona Koloni. Imisebenzi yeKhabhile kunye nentlawulo yeNkxaso yeNkxaso

I-Ofisi yoHlahlo-mali yeKhompyutha yoHlahlo inika uhlaziyo oluneenkcukacha; bona CBO] izigqibo zangoku zerhafu.

Uhlalutyo oluthelekisayo lwamandla erhafu

Nangona le miphakamiso mithathu, ubukhulu bayo, imigangatho yayo nexabiso layo zingafani.

Ummandla kunye neGunya

Irhafu yomanyano isebenza kulo lonke ilizwe yaye iyafana. Irhafu karhulumente isebenza kuphela ngaphakathi kwesizwe, idala umsebenzi odityanisiweyo werhafu. Iirhafu zasekuhlaleni zahluka-hlukene kakhulu, ngokufuthi zahluka-hluka kwimo enye. Igunya lerhafu karhulumente lisuka kumGaqo-siseko; igunya lesizwe lisuka kuMmiselo-Mthethweni we-10 kunye nomgaqo-siseko wazo; igunya lengingqi ligunya linikwa ngurhulumente.

Isiseko serhafu siphelile

Irhafu yemali nerhafu ihlawulwa ngurhulumente worhulumente kunye neyaseburhulumenteni, yaye maxa wambi yimimandla. Le rhafu ingenayo ibangela ukuba kubekho ubuntsonkothileyo, kodwa irhafu ingurhulumente jikelele nerhafu yasekuhlaleni isenokususa irhafu yerhafu ehlawulwa yimali-ntengo karhulumente (ngokubhekiselele kwisambatho se-SALT se-R10 000 kwirhafu karhulumente neyasekuhlaleni). Irhafu yempahla yelizwe iphantse ukuba yeyasekuhlaleni kuphela, ngoxa irhafu yerhafu yerhafu ingufu yeyaseburhulumente.

Ukhuseleko lwengeniso

Urhulumente wesizwe uxhomekeke kakhulu kwingeniso yomntu ngamnye nakwirhafu ehlawulwa yimirhumo ehlawulwayo (malunga nama-80% engeniso). Amazwe axhomekeke kakhulu kwirhafu yerhafu karhulumente (malunga nama-30-40% yerhafu ngokomlinganiselo) kunye nerhafu yengeniso. Irhafu yelizwe ixhomekeke kakhulu kwirhafu yempahla (kumalunga nama-70% erhafu yasekuhlaleni). Lo mahluko wesakhiwo uchaphazela indlela umgangatho ngamnye osabela ngayo kwimijikelo yezoqoqosho. Irhafu yemiqathango yemali ithengo ithengwa, ngoxa ingeniso kunye nerhafuzo yentengiso ixhomekeke kakhulu kwirhafuthengiso.

Inkqubela nokulingana

Iirhafu zengeniso yomanyano zihambela phambili, ngoxa irhafu karhulumente neyasekuhlaleni zisoloko zibuyiselwa, ingakumbi irhafu yentengiso nempahla. Noko ke, amazwe amaninzi aye asungula iimali zerhafu zerhafu okanye iinkqubo zoncedo lwerhafu yempahla ezifunyenweyo ukuze athintele ukubuyiselwa komsebenzi wempatho. Umthwalo werhafu kuwo onke amanqanaba uphantse walingana kwiintsapho ezininzi, ngokutsho kweZiko le- Policy [

Unxulumano lwamaPhondo oluManyeneyo noLunga loLuntu

Amandla erhafu akawakhelwanga; asebenzisana ngokuthunyelwa, izibonelelo, kunye nokukhululwa koorhulumente. Urhulumente wesizwe unika inkxaso-mali kwimimandla, njengemali-mali nenkxaso yeMdicaid, ngokufuthi kunye neemeko.

Iinjiko eziManyeneyo kunye neemeko

Iminikelo yomanyano yenza malunga nama-30% oqingqo-mali lukarhulumente kunye nama-20% oqingqo-mali lwasekuhlaleni. Ezi zibonelelo zingangaphelelanga (umz., kwiindlela zohola-ndlela) okanye izibonelelo zezithintelo (umz., uPhuhliso-mali loLuntu). Ngokufuthi, bafuna imali engqinelanayo okanye ukuthotyelwa kwemigaqo yorhulumente, ngokunempumelelo ukuphembelela inkqubo yerhafu yasekuhlaleni.

Ukukhuselwa kwerhafu yasekuhlaleni

I-States isoloko imisela igunya lokuhlawula irhafu yempahla yasekuhlaleni ngokumisela irhafu yerhafu yepropati, ukuthintela irhafu yengeniso yasekuhlaleni, okanye ukufuna imvume yabavoti yonyuko lwerhafu (umz., uLawulo lweKhalifoniya 13). Ukhutshelo lungaqinisa imali yasekuhlaleni kodwa lukwanyanzelisa ulawulo lwasekuhlaleni. iNgqungquthela yesizwe yeLegislatures[[FLT]]] imikhwa yokuzimela.

Ucelomngeni Lokusasazwa Kwamandla Okuhlawula Irhafu

Ukwahlulahlulwa kwamandla okurhafisa kunemiphumo enzulu yokuphumelela kwezoqoqosho, ukulingana nokuziphendulela ngolawulo - melo.

Imilinganiselo Yezoqoqosho

Iimeko zerhafu ezimandundu kwimimandla nakwiindawo eziphembelela abantu apho behlala khona, emsebenzini, kunye nokuzibekela imali. Imithetho elawula irhafu ephezulu ingaphulukana nabemi kunye neshishini, ngeli xesha iindawo ezinerhafu ephantsi zitsala ukukhula. Umzekelo, urhulumente ongenayo irhafu yengeniso ukhule ngokukhawuleza kubemi kwiminyaka elishumi edluleyo. Noko ke, iindawo ezinemitafu ephantsi zinokuba nomgangatho ophantsi wenkonzo kawonke-wonke.

Ukhuphiswano Lwerhafu Nomanyano

Imimandla neendawo zikhuphisana ngemibutho yerhafu ehambayo ngentshukumisa yerhafu, njengerhafu yempahla okanye imimandla yamashishini. Oku “kuthabathela ezantsi” kunokususa imali kunye nokususa imithwalo yezithuthi kwizinto ezimbalwa njengempahla ehlalayo. Kumgangatho wequmrhu lerhafu, i-Thekis-Cuts neJobs Act imisela umda wezwe nerhafu yasekuhlaleni ukunciphisa ukuhlaziywa kwerhafu ephezulu karhulumente.

Umahluko wokwehla

Imimandla enobutyebi inganyusa ingeniso eninzi ngexabiso eliphantsi, lo gama iindawo ezihlwempuzekileyo zizama ukuxhasa iinkonzo ezisisiseko. Oku kukhokelela ekuhlukahlukanisweni kwemali yesikolo, izibonelelo, nokhuseleko lukawonke-wonke. Umanyano norhulumente lunika inkxaso elinganayo yokuzama ukunciphisa ezi zikhewu, kodwa ukungalingani okuqhubekayo kuselucelomngeni.

Ukuphendula ngedemokhrasi

Ukuhlawulwa kwerhafu kumgangatho wasekuhlaleni kusoloko kumele kuphendulwe ngokungqalileyo kubavoti, abavotelwa ngokufuthi kumanyathelo erhafu kunyulo lwasekuhlaleni. Urhulumente kunye norhulumente werhafu bajongene negalelo elithe ngqo lomvoti, nangona abameli abanyuliweyo bemisela imilinganiselo. Umgaqo “wokungahlawuli irhafu ngaphandle kokumelelwa” uhlala usembindini, kodwa ukuntsonkotha kwenkqubo yerhafu yanamhlanje maxa wambi kufihla ukuphendula.

Isiphelo

Amagunya erhafu oorhulumente basekuhlaleni, urhulumente, kunye norhulumente worhulumente ahlukene kodwa ahambelana phantsi kwenkqubo yorhulumente wase-U. Igunya lomanyano lifumaneka kumGaqo-siseko kwaye livumela ukuba kubekho ingeniso ebanzi kwaye lihlawule irhafu eqengqelekayo ukuze lixhase iinkqubo zesizwe. Ingeniso, ukuthengisa, ukuthengisa, kunye nokuhlawula irhafu yerhafu yezolawulo, impilo, kunye nezothutho. Urhulumente woluntu uxhomekeke ngokuyintloko kwiirhafuno zempahla kunye neerhafuthelo zomsebenzisi ukulungiselela iinkonzo zoluntu eziyimfuneko. Njengoko imigaqo yerhafuthelo iqhubeka, ukukhuthulwa, ukukhutshwa kwerhafu, kunye nokhuphiswano phakathi kwezi zixhobo ze-Melika. Ukuqonda okufumana amandla okuhlawula irhafu, ukubhatamela irhafu, ukukhuthaza irhafu, nokukhuthaza ukukhuselwa kwerhafuzwa kwemali-mali-nte.