Ukwazisa

Irhafu yiyo ingumsebenzi ongundoqo karhulumente eUnited States. Ngaphandle kwegunya lokuqokelela irhafu, akukho mgangatho karhulumente onokuthi uxhase iindlela, izikolo, ukhuseleko lukawonke-wonke, ukhuseleko lwesizwe, okanye iminatha yokhuseleko lwentlalo exhomekeke kuyo abemi. Noko ke, igunya lokuhlawula i-Melika asilogunya elinye, lisekomkhulu. Endaweni yoko, lahlulwe phakathi korhulumente, amaphondo angamashumi amahlanu, kunye namawaka karhulumente asekuhlaleni, kunye nemithetho yawo, imiqathango, kunye neembopheleleko. Esi sakhiwo, sisekelwe kumgaqo wemithetho yerhafuthelo, sidala umsebenzi onzima, onzima, onokuthi uchaphazela abantu ngabanye, amashishini, nabezoqoqosho.

Ukuqonda ukwahluka kwamandla erhafu kumazwe asekuhlaleni, urhulumente, norhulumente akuyonto ibalulekileyo kubafundi bembali nabemibutho kodwa kumntu ngamnye waseMerika ohlawula irhafu, othenga ikhaya, okanye aqhube ishishini. Urhulumente wengingqi unegunya elibanzi elingomgaqo-siseko ukuba ahlawule irhafu, ngoxa amagunya olawulo alinganiselwe kuphela yimithetho-siseko yawo kunye nemiqathango karhulumente. Oorhulumente basekuhlaleni, nabo, basebenzisa kuphela lawo mandla arhafisa ukuhlawula irhafu, aphumele kwiintlobo ezicacileyo zerhafu, imigangatho, kunye nemigaqo egcina imicimbi. Eli nqaku linika uvavanyo olusemthethweni, ukuvavanyaniswa kwemiqatha yemiqathango yomthetho, irhafuthe ngqo kwimigangatho nganye, kunye nemiqatha esebenzisekayo yezo zirhafunxa-mali.

Isiseko somGaqo-siseko sobuNcedo

Ulwahlulo lwamagunya erhafu eUnited States ngumphumo othe ngqo wenkqubo karhulumente emiselwe ngumGaqo-siseko. Phambi komGaqo-siseko, iManqaku oMgaqo-siseko awunikanga urhulumente wesizwe igunya lokuzimela ukuhlawula irhafu, nto leyo eyakhokelela kwimali engapheliyo. Abalawuli balungisa le ngeniso kwiSiqendu Icandelo 8, iCandelo 1 loMgaqo-siseko, onika iBhunga amandla [[FLT:]" ukubeka nokuqokelela irhafuthelo, i-Dintestiki, i-ama-Impoststiki, kunye ne-Excies, ukuhlawula iirhafuthezo zemali ezitheneyo kuphela, ukunikezela ngeNkuhlawulo oluqhelekileyo kunye neNgqungqungquthelayo ye-United States (i-Genellse-Genelse). [[FOLT:1] Lo mthetho, owaziwayo ngokuba ngumthetho olungelelaniswe yi-mali)

Ngokwahlukileyo koko, amagunya erhafu karhulumente, avela kulawulo lwawo olungokwemvelo njengoorhulumente abahlukeneyo kwinkqubo yorhulumente. UMthetho wokuHlanganisa we-10 ogciniweyo kumazwe ongawaphathisi urhulumente wesizwe, kuquka amandla okuhlawula irhafu. Noko ke, igunya lorhulumente lokuhlawula lilinganiselwe yi-omatiloshe ye-U.S. ngeendlela ezininzi: amazwe akanakungenisa irhafu okanye athumela irhafu, akanakubeka irhafu enzima ephakathi kwezorhwebo (iDorment Commercional Clacesme), kwaye akanakukwazi ukuyibala ngokuchasene norhulumente worhulumente okanye izikokelo zakhe. Ngaphezu koko, umgaqo-siseko womthetho ngamnye ungayimisela imiqathango engakumbi, njengemiqathango yerhafu okanye imiqathango yerhafu yerhafu elinganayo.

Oorhulumente bendawo `omasipala, oomasipala, izithili zesikolo, kunye nezithili ezikhethekileyo] azinagunya lazo lokuhlawula irhafu. Endaweni yoko, zifumana igunya kumthetho karhulumente. Iindlu zowiso-mthetho zinika oorhulumente basekuhlaleni amandla okuhlawula irhafu ethile, ngokufuthi ephantsi kwexabiso elikhulu, imfuno yovotelo, okanye ezinye iimfuno zentengiso. Oku kuthetha ukuba iinkqubo zerhafu zasekuhlaleni ziyahluka kakhulu, kwanakuloo rhulumente mnye.

Amandla erhafu emanyano

Urhulumente wesizwe ulelona gunya likhulu lihlawula irhafu kwilizwe, liqokelela malunga nama-50% engeniso yonke karhulumente eUnited States. Irhafu yawo ephambili yingeniso, umqulu ohlawulayo, kunye nengeniso yenkampani, kunye nerhafu ezikhutshwayo kwiimpahla ezithile. I-Internal Revolution Service [ [I-IRM] ingumthombo ojongeneyo ukuqhuba nokumisela imithetho yerhafunxano yezwe.

Irhafu

Irhafu yengeniso karhulumente yeyokuqala yengeniso karhulumente. Ekuqaleni ngowe-1861 yamiselwa ukuxhasa imfazwe yamakhaya kwaye kamva yenziwa isisigxina yi-SPGrand]16th [ ngo1913, irhafu yengeniso isebenza kubantu ngabanye, kwimimandla, kwimisebenzi yezakhono, kunye nentlobo ezininzi zeshishini ezifana namaqumrhu kunye namaqumrhu. I-I-IRS i-I-EPT]

Ukuhlawula Irhafu

Ukongezelela kwirhafu ehlawulwayo, urhulumente uhlawula irhafu phantsi koMthetho we-Federal Iniversance Conference Act (FICA). Le rhafu ingumsebenzi ophambili we-inshorensi yentlalo ne-Medicare. Abaqeshwa kunye nabaqeshi bahlawula 6.2% ye-Social Security (kumgangatho ophantsi komhlawulo) kunye no-1.45% weMedicareare (kungahlawulwa mali isiseko). Ukuhlawula irhafunxa yinxalenye ephambili ye-inshorensiwarensi yenkqubo yerhafu karhulumente kuba besebenzisa ingeniso ehlawulwayo kunye nesabelo sentlalo-Social Securety kumda othile.

Irhafu ehlawulwayo nehlahlo-lwabiwo-mali

Amaqumrhu aphantsi kwerhafu yengeniso yequmrhu lengeniso yemali elungiselelwe ingeniso yawo. UMthetho weTsima neNkcitho ka-2017 uhlise irhafu yenkampani yaba lithabazi 21%. Ngoxa irhafu yenkampani iye yarhoxa njengesabelo se-GDP, ihlala ingumthombo obalulekileyo wemali karhulumente. Iirhafu zikhethelwa iirhafu kwizinto ezithile okanye kwimisebenzi ethile, njengepetroli, icuba, i-alkhohobol, kunye nethikiti yenqwelo-moya. Le rhafu isoloko isetyenziswa ukunyusa ingeniso yerhafu kwaye idise ijonge imilinganiselo ethile (umz., irhafu yecuba inguqu injongo yokuhlisa ukutshaya). Urhulumente ukwafaka irhafu nerhafu yemali engakumbi, nangona ichaphazela intwana encinane yobutyebi ngenxa yokufuduswa kwabantu abarhwebi.

Amandla Erhafu Karhulumente

Amazwe anegunya elibanzi lokufumana irhafu, ukusetyenziswa kwerhafu, nempahla, phantsi kwemiqathango yawo engokomGaqo-siseko nemithetho. Ngenxa yokuba amazwe anembopheleleko ephambili yokuxhasa imfundo, ezothutho, ukhuseleko, kunye neenkqubo zempilo, iinkqubo zawo zerhafu zenzelwe ukunyusa ingeniso eninzi ngoxa kuthelekiswa ukukhuphisana nokulingana. Akukho nkqubo yomgaqo-siseko werhafu; urhulumente ngamnye ukhetha ukuxubanisa irhafu, nto leyo ekhokelela kwimithwalo yerhafu ephawulekayo.

Irhafu kaRhulumente ehlawulwayo

Amaphondo angamashumi amane anesine kunye neSithili saseColumbia simisela irhafu yengeniso yobuqu. Amazwana asibhozo . : Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, ne Wyoming(ayinayo irhafu yengeniso yobuqu, ngelixa irhafu yeNew Hampshire kuphela inzala nenzuzo. Phakathi kwamazwe ahlawula irhafu, amazinga ahlukene kakhulu. IKhalifoni inexabiso eliphezulu le 13.3%, lomlinganiselo werhafumbhiwo yerhafu efumaneka kuMntla Dakota. Iirhafuwo zemali zemali ezihlawulwa ngokweendleko okanye ezithentiyo. Amatyala amaninzi anika irhafuzo ezinokuhlisa irhafuzo ezisebenzayo. [FLD:0]

Irhafu

Iirhafu zerhafu zesibini ngobukhulu berhafu karhulumente, emva kwerhafu yengeniso. Amazwe angamashumi amane anesihlanu amisela irhafu yomgangatho wemali karhulumente (Alahka, Delaware, Montana, New Hampshire, kunye ne-Oregon). Irhafu yezorhwebo yelizwe isuka ku 2.9% (i-Balado) ukuya ku 7.25% (iCalifornia) njenge-2025. Amazwe amaninzi avumela iindawo ukuba zifake irhafuthengiso lwawo ngokwawo phezu kwexabiso lombuso, enza isantya esidityanisiweyo serhafu yerhafu siphakame kakhulu kwezinye iindawo. Irhafu yerhafu isebenzisa intengiso yazo ezithengiswe kakhulu emva kweNkundla ephakamileyo, irhafuthensiwe yi-Fokto yookto. [4]

Enye irhafu kaRhulumente

Irejista yerhafu yengeniso yequmrhu (kwingeniso yenkampani), iirhafu ezincinane (ngengeniso iyonke, kungakhathaliseki ukuba inzuzo), kunye nerhafu yempahla (nangona ingumthombo wengeniso ekhoyo), amaziko adla ngokumisela iinkqubo zokuvavanya nokukhulula). Iirhafu ezininzi zelizwe le-vy ezikhupha irhafu kwizinto ze-injini, i-alcohod, icuba, ne-cannabis. Amanye amazwe aye afaka irhafu ebizwa ngokuba "irhafu yerhafu" okanye "irhafu yempahla efuna ingeniso" kuninzi. Ngaphezu koko, amazwe anokuhlawula irhafu yefa okanye irhafu, nangona oko kusenziwa kukhuselwa irhafu yerhafu kumashumi eminyaka akutshanje.

Amandla okuhlawula irhafu

Oorhulumente basekuhlaleni (5) baquka izixa-mali, izixeko, iidolophu, izithili, izikolo, kunye nezithili ezikhethekileyo, ezinokusikelwe umda werhafu. Bangayihlawula kuphela irhafu ye-levy evunyelwa ngumthetho karhulumente. Phezu kwayo nje le ngxaki, irhafu yasekuhlaleni ibalulekile kwinkonzo yemali abemi balapho abayifumana mihla le: izikolo zikarhulumente, amapolisa nomlilo, ukhuseleko, iindlela, iipaki, amanzi kunye neenkqubo zokukhucutha amanzi, kunye neethala zencwadi.

Irhafu Yempahla

Irhafu yempahla yeyasekuhlaleni yirhafu elawula imimandla eUnited States, eqikelela malunga nama-70% emali ehlawulwa yirhafu karhulumente. Irhafu yempahla yezorhwebo isekelwe kwixabiso lempahla yokwenene (ilizwe nezakhiwo). Iirejistamente zelizwe zimisela irhafu (ngokufuthi zichazwa njengexabiso lerhafu, apho isigalelo esinye serhafu silingana nemali-mali emalunga nemali emalunga nemali e-R1,000 ngexabiso lerhafuyo) kwaye isebenzisa imali eninzi kwimirhumo yemali yemali yemali yesikolo kunye neenkonzo zikamasipala. Iirhafuthelo zidla ngokulingana nexabiso lerhafu yerhafu (ngokufuthelwa kwerhafu ne-R3 000 phantsi kweNt. Xa irhafuthensilente ekhoyo ingumthombo ozinziwayo, bayakwazi ukubuyisela kwaye badala ubunzima bezindlu zemali ezisemakhaya kwingeniso ezimisiweyo, zikhokeleselele iinkqubo zokukhulula iirhafu okanye iirhafu zemali zemali ezihlawulwa zemali.

Intengiso yasekuhlaleni nerhafu ehlawulwayo

Oorhulumente abaninzi basekuhlaleni bagunyaziswe ukunyanzela irhafu yerhafu yasekuhlaleni ephezulu kwerhafu karhulumente. Umzekelo, e-Alabama, irhafu yasekuhlaleni ingadibanisa nayiphi na i-0% ukuya kwi-7% kumlinganiselo wesiseko sikarhulumente. Kumaphondo anjenge-Illinois ne-New York, irhafu yasekuhlaleni iyahluka kakhulu ngokwephondo okanye isixeko. Abanye oorhulumente basekuhlaleni bafaka irhafu yerhafu yerhafu yemali yasekuhlaleni, iqhele ukusetyenziswa kwimirhumo yoomatilo-mali, njengabo basebenza kwigunya likawonke-wonke. Irhafu yerhafu yasekuhlaleni ixhaphake kakhulu kumaphondo asembi eNtshona Koloni nasembini e-Atlantiki; umzekelo, izixeko ezininzi ePennsylvania neOhio bafaka irhafu encinane kwingeniso ehlawulwa yingeniso ehlawulwayo. Le rhafu esetyenziswa rhoqo kwiinkozo ezithile, njengeenkuselo zikawonke kawonke wonke.

Izicelo ezikhethekileyo kunye nemibungu yomsebenzisi

Oorhulumente basekuhlaleni basebenzisa iingxelo ezikhethekileyo, ezibekwe kwimirhumo enikwa abanini-mpahla ukuze bahlawulele iinguqu eziyingenelo ngqo kwizinto zabo, ezifana nokubopha izitrato, iindlela zokuhamba ezihamba emgangathweni, okanye izibane zesitrato. Ngokungafaniyo nerhafu jikelele yempahla, iirhafu ezikhethekileyo zihlawulwa ngesiseko esiyingenelo kunexabiso lempahla. Ngaphezu koko, oorhulumente abaninzi bafaka iindleko zabasebenzi kwimirhumo yogcino-mfuno efana nokuqokelelwa komgqomo wenkunkuma, ukusetyenziswa kwamanzi, kunye nokungena kopaki. Le rhafu ayithathwa njengerhafuthelo kodwa isebenza umsebenzi onjalo wengeniso yengeniso yemali kwaye baphantsi kweemfuno ezisemthethweni zokuba badityaniswe ngokufanelekileyo kwixabiso lenkonzo.

Uhlalutyo lwentelekelelo

Xa kuthelekiswa amandla erhafu karhulumente worhulumente, karhulumente nowasekuhlaleni, kubakho umahluko oyintloko:

  • Isiseko soburhulumente: amandla oMgaqo-siseko woManyano unikwe nguMgaqo-siseko we-U.S.; amandla ohlawuliselo wemfuza azalwa ngelifa kodwa alinganiselwe ngumgaqo-siseko wezwe kunye nomgaqo-siseko wezwe; amandla okurhafu wobulali anikwe ngurhulumente kwaye angarhoxiswa okanye arhoxiswe.
  • Intelekelelo nenjongo: Irhafu edityanisiweyo yeenkqubo zesizwe zokuxhasa irhafu (ukuzikhusela kwesizwe, uKhuseleko lweNtlalo, iMedicare, umdla kwityala lesizwe, kunye nemali-mali-mali-mali karhulumente). Iirhafu zemali yemali yesebe ngokubanzi (imfundo, iindlela zonyango, iintolongo). Iinkonzo zerhafu zasekuhlaleni (isikolo, amapolisa, umlilo, umgangatho wentlalo-ntle, iipaki).
  • Iintlobo ze-Tax: Urhulumente worhulumente uxhomekeke kakhulu kwingeniso nakwirhafu ehlawulwayo. Ama-odonga adibanisa ingeniso, intengiso, kunye neerhafu zenkampani. Ngokuyintloko oorhulumente baxhomekeke kwirhafu yempahla, eyongezelelwe yintengiso yasekuhlaleni kunye nerhafu yengeniso apho ivumelekile khona.
  • Uphinda-phindo lwe-VT: Amaqondo oMasipala afanayo kwilizwe lonke. Amaqondo karhulumente angahluka ngokuphawulekayo/ukususela kwirhafu yengeniso eTexas ukuya kumlinganiselo ophezulu ongaphezulu kwe 13% kwiKhalifoniya. Amaqondo ommandla ahluka kakhulu, ingakumbi kwirhafu yempahla, esekelwe kuqheliselo lohlolo lwasekuhlaleni kunye nakumlinganiselo wemali-mali ejikelezwe.
  • [[NTLA:0] Unyanzeliso: Umthetho werhafu karhulumente, onamagunya abanzi ophicotho-zincwadi kunye neminikelo. Amasebe emali yemali karhulumente asingatha ukunyanzeliswa kwerhafu yesizwe, kwaye ababuthi berhafu basekuhlaleni okanye abagcini-rhafu balawula irhafu yasekuhlaleni. Abathelisi kumgangatho ngamnye bajongene neemfuno zeshefu ezahlukeneyo, ii-arsting, kunye nezakhiwo zesigwebo.
  • [[NTL:0]] Irhafu yengeniso karhulumente ihambela phambili kakhulu, ngelixesha irhafu karhulumente neyasekuhlaleni idla ngokubuyela phambili, kuba amakhaya afumana imali ephantsi ahlawula indima enkulu yengeniso yawo ekuthengisweni nasempahleni.

Olu lwahlulo lwamagunya ludala iingenelo neengxaki. Luvumela umgangatho ngamnye ukuba uvumelane neerhafu ngokweemfuno zazo eziyimfuneko nezopolitiko, kodwa lukwadala ukuntsonkotha, umthwalo othobelayo, kunye namathuba okhuphiswano lwerhafu kumazwe nakwimimandla.

Impembelelo Kubemi Nakumashishini

Inkqubo yerhafu ebekelwe intluthano ichaphazela wonke ummi waseMelika. Abantu kufuneka bafake iifayile zerhafu zorhulumente kunye nokugcinwa kwerhafu yerhafu yerhafu nyaka ngamnye, kwaye banokutyala irhafu yengeniso yoluntu okanye yempahla ngokwahlukeneyo. Kwishishini, ukudlala irhafu yengi, irhafu yengingingqi, nerhafu yasekuhlaleni kusenokuba nzima kakhulu, kufuna ukuthotyelwa kwemithetho emininzi yerhafu, izahlulo zemisebenzi emininzi yelizwe, kunye nokugcinwa kwerhafuthezeneyo kwerhafu ephezulu, kwanokuba umthwalo werhafu yerhafu uyahluka kakhulu ngokusekelwe kwindawo apho umntu ahlala kuyo okanye ishishini. Umzekelo, umhlali womntu waseTennessennessee (akuhlawulwa yirhafu yomfako yemali ephantsi kwemali ephezulu, ihlawula karhulumente kunye nexabiso eliphezulu, ukuba ikhozo zikarhulumente zerhafuthelweneyo.

Abahlawula irhafu bangasebenzisa irhafu netyala elikhoyo kuwo onke amanqanaba. Ukuthengwa kwerhafu yengingqi neyobulali (SALT) kuvumela abalawuli abafaka iifayile ukunikezela ukuya kwi-R1 000 kwi-R9 000 kwimfuno yorhulumente neyasekuhlaleni, ingeniso, okanye irhafu yentengiso. Amanye amazwe anikela iityala ngerhafu yempahla yoluntu ehlawulwayo. Ukuqonda ezi zingqubano kubalulekile ekucwangcisweni kwerhafu esebenzayo. I-IRS iphepha elikwityala nakwiintengiso zemali ezisisiseko[ inika ulwazi olusisiseko, ngelixa iiwebhusayithi zengeniso zikarhulumente zinikela iinkcukacha ngemiqatha yolungiselelo karhulumente.

Imikhwa Neingxubusho Zakutshanje

Amandla erhafu akakhawulezi; aguquka ngomthetho, imigaqo yokugweba, kunye neenkqubo ezithandwayo.

  • [[NTLA] UTshintsho lwerhafu oluthe tye: UMthetho werhafu noMsebenzi ka-2017] Uhlenga-hlengiso lwerhafu kazwelonke ngokucutha intlawulo yequmrhu, ukunciphisa isantya sequmrhu ngalinye, ukuhla kwexabiso lomntu ngamnye okwexeshana, kunye nokuhlahlela uhlahlo-lwabiwo-mali lwe-mali lwe-SA. Olu tshintsho lwatshintsha iirhafu ze zabangela amanye amazwe ukuba alungise imigaqo yawo yerhafu.
  • Ukhuphiswano lwerhafu lwesizwe: Amanye amazwe aye anciphisa ngamandla irhafu yengeniso ukutsala ushishino kunye nabemi. IFlorida, iTexas, kunye namanye amazwe amaninzi angenayo irhafu yengeniso aye abona ukuntlungelana kwabemi kunye nohlahlo-mali, okuye kwadala ingxoxo yokuba ukhuphiswano olunjalo lunempilo kusini na okanye lukhokelela ku "ugqatso ukuya ezantsi" kwiinkonzo zikawonke-wonke-wonke.
  • Irhafu yentengiso ye-E: Emva [ isigqibo, phantse onke amazwe ngoku afuna abathengisi abakude ukuqokelela irhafu yentengiso. Oku kushicilele ibala lokudlala phakathi kwezitore zezitena nezorhwebo kunye nee-intanethi yabathengi kunye neengeniso zikarhulumente ezinyusweyo.
  • [[NTLA] Irhafu eTsholiweyo Imvukelo yerhafu: Inyathelo lokuthatha ijelo-mvume kwamanye amazwe (umz., iProcessition 13) iye yanciphisa ukwanda kwerhafu yempahla yeKhalifoniya, inyanzelisa oorhulumente basekuhlaleni ukuba baxhomekeke kakhulu kweminye imithombo yengeniso okanye kumanyathelo omanyano.
  • Iiprojekthi zerhafu eziqhubekekayo: kumanqanaba orhulumente norhulumente, kukho umdla otsha kwirhafu yobutyebi, irhafu ephezulu, kunye namanye amanyathelo aqhubekekayo okucombulula ukungalingani, nangona ezo zicelo zijongene nemiqobo ebalulekileyo yezopolitiko kunye nezomGaqo-siseko.

Ezi zinto zibalaselisa amandla anamandla okuhlawula irhafu kunye noxanduva oluqhubekayo phakathi komgangatho owahlukeneyo karhulumente ongaphezu kwemithombo yengeniso nozimele - geqe.

Isiphelo

Umahluko kumandla erhafu phakathi koorhulumente basekuhlaleni, borhulumente, kunye norhulumente uluvo oluchazayo ulawulo lwamaMelika. Urhulumente worhulumente unelungelo elibanzi lomgaqo-siseko kwingeniso yerhafu, irhafu, kunye nengeniso yengeniso yequmrhu, ngoxa amazwe esebenzisa ulawulo lwawo olungokwemvelo ukunyanzela ingeniso, ukuthengisa, kunye nezinye iirhafu kumda womgaqo-siseko. Oorhulumente basekuhlaleni, izidalwa zikarhulumente, zixhomekeke kakhulu kwirhafu yempahla kunye neenqobo ezilinganiselweyo. Le nkqubo inguquluko ivumela ukutshintsha-tshintsha-tshintsha-tshintsha, ukutshintsha kwemithwalo yerhafu, kunye nemigaqo eqhubekayo engobulungisa nokusebenza kakuhle.

Kubafundi bembali nabezentlalo, ukuyiqonda le mithetho ibalulekileyo ithetha indlela izinto zikawonke-wonke ezixhaswa ngayo ngemali nendlela igunya lezobupolitika elisasazwa ngayo phakathi komgangatho karhulumente. Kubemi nabaseburhafu, ukuliqonda icandelo legunya elirhafisayo kungakhokelela kwizigqibo ezithe zandiswa ngabanolwazi olungakumbi (ukukhetha indawo yokuhlala, ukuqalisa ishishini, okanye ukuxhasa utshintsho lwerhafu. Njengoko uqoqosho nebutho labantu baseMerika liqhubeka liguquka, ukwabiwa kwamandla erhafutheza irhafu kuya kuhlala kungumbandela ophambili ekuzamisweni kobuqu okuqhubekayo.