Table of Contents
Isingeniso
Intela iwumsebenzi obalulekile kahulumeni e-United States. Ngaphandle kwegunya lokukhokha izintela, akukho silinganiso sikahulumeni ongaxhasa imigwaqo, izikole, ukuphepha komphakathi, ukuzivikela kwesizwe, noma amanetha okuvikela umphakathi ancike kuwo. Nokho, igunya lokukhokha intela eMelika alilona igunya elilodwa, eliyinhloko. Kunalokho, lihlukaniswa phakathi kukahulumeni kahulumeni, amazwe angamashumi amahlanu, nezinkulungwane zohulumeni bendawo, kanye nezimiso zabo siqu zegunya, imingcele, imingcele, nemithwalo yemithwalo yemfanelo. Lesi sakhiwo, esisekelwe esimisweni somthetho kahulumeni, sidala umsebenzi oyinkimbinkimbi wentela nezingathinta abantu ngabanye, amabhizinisi, nezomnotho.
Ukuqonda umehluko emagunyeni entela phakathi kwemibuso yendawo, umbuso, nohulumeni akubalulekile kubafundi bomlando nomphakathi kuphela kodwa nakuwo wonke amaMelika afaka intela, athenga ikhaya, noma aqhube ibhizinisi. Uhulumeni uphethe umthetho-sisekelo obanzi ukuba akhokhe intela, kuyilapho imibuso inamandla aphezulu elinganiselwe kuphela ngemithetho-sisekelo yayo siqu nemithetho emisiwe. Ohulumeni bendawo, nabo, basebenzisa kuphela lawomandla akhokhela intela anikezwe ngokuqondile yizwe labo. Lemifantula yegunya iphumela ezindinganisweni zentela ezihlukene, amazingala, nakusebenza. Lesi sihloko sinikeza ukuhlolwa okunegunya okusemthethweni kwalokhu kulokhu kuphikisana, ukuhlola izinyuko ezingokomthetho-mthetho-mthetho, intela eziqondile ezingeni ngalinye, nezicinye eziwusizo kuhulumeni abakhokhisa intela.
Isisekelo Somthetho - sisekelo Sokukhokha Intela
Ukuhlukaniswa kwemibuso yentela eUnited States kuwumphumela oqondile wesimiso sikahulumeni esimiswe nguMthetho-sisekelo. Ngaphambi koMthetho-sisekelo, izihloko zoMthetho awazinikanga uhulumeni wesizwe amandla okuzimela ukukhokha intela, okuholela ekukhokheni amaphutha amahlalakhona. Abakhi balungisa lokhu eSiphakamisi seSiphakamiso I, Ingxenye ye-8, Umthetho Owesi-1, onika i-Constantive [[FLT:]" ukubeka nokuqoqa intela, i-Impathonsities, i-Impostates no-Excisses, ukuze kukhokhe izimali nokukhokha inte ezifunekayo (intela ehlangene) kuphela, futhi kuqondiswe intengo evamile ye-United States.[[FLCUR.1] Lomthetho, owaziwaziwa njengentela yentela kanye nentela encitshisiwe, unikeza uhulumeni igunya elihlangene lentela elinganayo futhi ehambisana nentela (intengo yomthetho) futhi wahlulwa (inde).[FLCla intentente) kamuva).[Fod
Imibuso yoMbuso yentela, ngokwehluke, ivela ekubuseni kwayo okungokwemvelo njengohulumeni abahlukene phakathi kwesimiso sikahulumeni. ISichibiyelo seshumi sigcinwa ezindaweni zonke ezingaphathiswanga uhulumeni, kuhlanganise namandla okukhokha intela. Nokho, igunya likahulumeni elikhokhisa intela lilinganiselwe ngumthetho-sisekelo we-U.S. ngezindlela eziningi: izigaba azinakungenisa intela noma zithunyelwe kwamanye amazwe, azikwazi ukubeka intela ebhizinisini lezentengiselwano (iDorment Commercional Clace Clace), futhi azinakukwazi ukuhlukanisa nohulumeni wombuso noma izikhundla zawo. Ngaphezu kwalokho, umthetho wemithetho kahulumeni ngamunye ungabeka imingcele eyengeziwe, njengemithetho yentela yentela yeyunifomu noma imingcele emitafuleni yentela.
Ohulumeni bendawo − amazwe, omasipala, izifunda, nezifunda ezikhethekile ._______ayinawo amandla okukhokha intela ayifa. Kunalokho, izishaya-mthetho zikahulumeni zithola igunya labo kumthetho kazwelonke. Izishaya-mthetho zinikeza ohulumeni bendawo ikhono lokukhokha izintela ezithile, ngokuvamile ezingaphansi kwezinga eliphakeme, izimfuneko zomvoti, noma ezinye iziphakamiso ezisemthethweni. Lokhu kusho ukuthi izimiso zentela zendawo ziyahluka kakhulu, ngisho naphakathi kombuso ofanayo.
Amandla Okukhokha Intela Asesifundazweni
Uhulumeni kahulumeni uyigunya elikhulu kunawo wonke antelayo ezweni, liqoqa cishe amaphesenti angu-50 ayo yonke inzuzo kahulumeni eUnited States. Intela yawo eyinhloko ingeyamali eholweni, isheli, nenzuzo yenkampani, kanye nentela edluliswayo ezimpahla ezithile. Intengiselwano yeNguquko yenkonzo [i-IRP] ingumnyango onomthwalo wokuphatha nokumisa imithetho yentela kahulumeni.
Intela
Intela yeholo kahulumeni iwumthombo owodwa omkhulu wenzuzo kahulumeni. Ekuqaleni ngo-1861 wawenziwa ukuze kuxhaswe iMpi Yomphakathi futhi kamuva yagcinwa ngokungemuva yiSichibiyelo [[FLT: 0] sekhulu ngo-1913, intela yeholo isebenza kubantu ngabanye, ezindaweni, izimali, izimali, futhi izinhlobo eziningi zezebhizinisi njengezinhlangano zezentengo kanye nezinhlangano. Intela iqhubekeka kancane, enamanani ephansi esukela ku-10% kuya ku-37% njengo-2025. Abakhokhi bentela bangakhokhisa izikweletuzo nezikweletuzo ezibanzi ukuze banciphise ityala yabo, futhi i-IRS ifuna abantu abaningi ukuba bakhokhe intela phakathi nonyaka wokukhokha noma ukulinganisela. [FLD:2]
Ukukhokha Intela
Ngaphezu kwentela eholayo, uhulumeni ukhokha izintela zentela zentela ngaphansi koMthetho we-Federal Insurances Act (FICA). Lentela intela ekhokhelwayo yeNhlangano yezeNtlango neMedicare, izinhlelo eziyinhloko zomshuwalense wesizwe wezenhlalakahle. Abaqashi ngamunye ukhokha i-6,2% we-Social Security (kuyimali ekhokhelwayo) kanye no-1.45% we-Medicareare (ukungakhokhisi mali eyisisekelo). Ukukhokha intela kuyingxenye ekhokhelwayo yesimiso sentela sikahulumeni ngoba basebenza kuphela ekutholeni iholo futhi bafaka ingxenye ethile yezentengo yomphakathi emnyango othile.
Ukukhokha Intela Nokucindezeleka
Izinhlangano zingaphansi kwentela yemali ekhokhwa yizinhlangano zenkampani ngenzuzo yazo. I-Tax Cuts ne-Jobs Act ka-2017 yanciphisa izinga lentela yenkampani yaba ithasithe ngama-21%. Nakuba intela yenkampani iye yancishwa njengengxenye yemali ka-GDP, ilokhu iyintlawulo enkulu kahulumeni. Intela ixhomekeka kakhulu ekukhokheni izintela ezikhetheni ezithile noma ezikhokhelweni zemali, njengentela, ugwayi, utshwala, nezezindiza. Lentela ngokuvamile isetshenziselwa kokubili ukunyusa inzuzo futhi ukunqanda ukuziphatha okuthile (umz., intela kagwayi ifuna ukunciphisa ukubhema). Uhulumeni uphonsa ifa ifa yefa kanye nentela ekudlulisweni kwengcebo, nakuba lezi zithinta ingcezunyana encane yezindawo ezifanele ukudingwa ngaphandle komnyango.
Amandla Kahulumeni Okukhokha Intela
Amazwe anegunya elikhulu lokuthola intela, izindleko, nempahla, ngaphansi kwemingcele yawo engokomthetho-mthetho nengokomthetho. Ngenxa yokuthi amazwe anomthwalo wemfanelo oyinhloko wokuxhasa imfundo, ezokuhamba, ukuphepha komphakathi nezinhlelo zezempilo, izimiso zawo zentela ziklanyelwe ukunyusa imali eningi kuyilapho kulinganiswa ukuncintisana nokulingana. Akukho simiso esivamile sentela kahulumeni; uhulumeni ngamunye ukhetha ukuxubana kwentela, okuholela ekuhlukaneni okukhulu kwemithwalo yentela.
Intela Kahulumeni
Izifundazwe ezingamashumi amane nanye nesifundazwe saseColumbia ziphonsa intela yomuntu siqu. Izifundazwe eziyisishiyagalombili . .Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, ne Wyoming(azinayo intela yomuntu siqu, kanti intela yeNew Hampshire ingenisa inzala nenzuzo kuphela. Phakathi kwezizwe ezikhokhayo, amazinga ehlukene kakhulu. ICalifornia inezinga eliphakeme lemali yentela ekhokhwanywayo engaphezulu, kuyilapho amanye amazwe anjengeNyakatho Dakota enezinga elingaphansi kwesithathu%. Intela ehholo yoMbuso ivame ihlelwa njengentela eqhubekayo noma ebhacekile. Amazwe amaningi anikeza intela nezikweleti ezingathi sína kakhulu. [FLT.[FL:]
Ukuthengisa Intela
Izintela zentela ziwumthombo wesibili omkhulu wentela kahulumeni, ngemva kweholo. Izifunda amashumi amane nanhlanu ziphoqa intela yentela yentela yesifundazwe (i-Alahka, i-Delaware, iMontana, i-New Hampshire, ne-Oregon ayizikhokhi). Izintela zikahulumeni zokuthengisa zisukela ku 2.9% (iBalado) kuya ku 7.25% (iCalifornia) njengango-2025. Izifundazwe eziningi zivumela izindawo ukuba intela yazo siqu ngokwengeziwe phezu kwesilinganiso sikahulumeni, zenza izinga lentela liphakame kakhulu kwezinye izifunda. Intela isebenza ekuthengisweni kwezici eziphambili zemithetho yayo. Intela intela isebenza ekuthengisweni kweziminyakazi kakhulu, kwezinye izikhungo, nakwezinye izintela ezivunyelwe ukuthunyelwa kwentela. Intela i-Groceceriase-om.[5]
Ezinye Intela ZoMbuso
Izwe lifaka futhi intela yeholo (enzuzo yenkampani), intela enkulu (ngemali egcwele, kungakhathaliseki ukuthi inzuzo), kanye nentela yempahla (nakuba intela yempahla iwumthombo wemali eyindawo, ngokuvamile ihlela izimiso zokuhlola nokukhulula). Izifunda eziningi ze-levy zikhipha intela yezezimpahla, utshwala, ugwayi, ne-cannabis. Amanye amazwe aye afaka intela ebizwa ngokuthi "intela yezentengo" noma "intengo yempahla" ezintweni ezithile. Ngaphezu kwalokho, amazwe angakhokhisa indawo noma intela yefa, nakuba ukuthambekela ekususeni lentela emashumini eminyaka amuva.
Amandla Okukhokha Intela Endaweni
Ohulumeni bendawo − kuhlanganise nezinombolo, amadolobha, izifunda, nezifunda ezikhethekile — banegunya elilinganiselwe kakhulu lokukhokha intela ye-levy evunyelwa umthetho kahulumeni ngokuqondile. Naphezu kwalokhu kulinganiselwa, intela yendawo ibalulekile ukuze kuxhaswe izinkonzo zemali ezitholwa izakhamuzi nsuku zonke: izikole zomphakathi, amaphoyisa neziciko, imigwaqo, amapaki, amanzi nezindawo zokukhuculula indle, nemitapo yezincwadi.
Intela Yempahla
Intela yempahla ingumthetho wendawo e-United States, izibalo zentela elinganiselwa ku-70% yayo yonke intela kahulumeni wendawo. Intela yempahla iyintela encomekayo, okusho ukuthi isekelwe entengweni enqunyiwe yempahla yangempela (izwe nezakhiwo). Ohulumeni bendawo bahlela intela (ngokuvamile evezwa njengenani eliwunyaka, lapho isigayo silingana khona nentela engu - R1,000 ngenani lemali elinganiswe kahle) futhi basebenzise imali kakhulu ezikoleni zentela zezikole nendawo nasemisebenzini kamasipala. Intela ngokuvamile incishiswa ngentela ekhokhelwayo (ngokunye kwenkokhiso yentela engu - R5 000 ngaphansi kwentengo yentela ne-Jobs Actal Act). Nakuba izintela ziyinkokhelo ezikhokhwayo ezihlala njalo, zingaphinde zikhokhise futhi zibangele ubunzima ezindlweni zabanini bemisebenzi ezindlini ezimisweni ezihleliwe ezimisweni ezimisiwe, izinhlangano eziningi zentela zezindawo ezikhokhwasweni zezindawo zentela zezindawo ezikhokhwazwayo.
Ukuthengiswa Kwentela Yasendaweni Neholo
Ohulumeni abaningi bendawo bagunyazwe ukuphoqelela intela yendawo yokuthengisela ngentela yentela kahulumeni. Ngokwesibonelo, e-Alabama, intela yendawo yokuthengisela inganezela noma kuphi kusukela ku 0% kuya ku 7% ezingeni likahulumeni. Ezizweni ezingu-Illinois ne-New York, intela yokuthengisela ishiyana kakhulu ngokwesifundazwe noma idolobha. Abanye ohulumeni bendawo bafaka intela yentela yentela yendawo, ngokuvamile ezakhamuzini (futhi ngezinye izikhathi ezisebenza ezikhundleni eziphezulu). Intela yendawo ivame kakhulu ezindaweni zase-Mbindini nephakathi kwe-Atlantic; ngokwesibonelo, amadolobha amaningi ePennsylvania nase Ohio aphonsa intela ephakeme ngeholo elihlawulwayo. Lentela ivame ukusetshenziswa ekuthengeni intela ezindaweni ezikhokhwaswayo, njengokuphepha komphakathi.
Izinhlelo Ezikhethekile Nezifebe Zokusebenzisa
Ohulumeni bendawo basebenzisa futhi izikhokhiso ezikhethekile, eziphoqelelwa kubaphathi bempahla ukuba bakhokhele ukuthuthukisa okuzuzisa ngokuqondile izakhiwo zabo, njengokuphonsa imigwaqo, imigqa yendle, noma izibani zomgwaqo. Ngokungafani nezintela zempahla ezivamile, ukuhlola okukhethekile kukhokhelwa ngenzuzo kunentengo yempahla. Ngaphezu kwalokho, ohulumeni abaningi bendawo bafaka izimali ezikhokhelwa izisebenzi ezikhokhelwa ukuqoqwa kwemfucumfucu, ukusetshenziswa kwamanzi, kanye nokungena epaki. Lenkokhiswa akubhekwa njengentela kodwa kusebenza umsebenzi ofanayo wokukhokha imali futhi kungaphansi kwezimfuneko ezingokomthetho zokuba bahlanganiswe ngokufanelekile nezindleko zenkonzo.
Ukuhlaziya Okuqhathanisayo
Lapho kuqhathaniswa imibuso yentela kahulumeni, kahulumeni, neyohulumeni bendawo, kuba khona umehluko oyinhloko oningana:
- Isisekelo somthetho-mthetho: Amandla entela anikezwa uMthetho-sisekelo we-U.S.; amandla ezwe akhokhela intela azalwa kodwa alinganiselwe ngumthetho-sisekelo kahulumeni nomthetho-sisekelo kazwelonke; amandla okukhokha intela aphathiswe umbuso futhi angasuswe noma ashintshwe.
- Ukukhomba nenjongo: Intela yentela eqoqwe ezimisweni zesizwe (isivikelo somhlaba wonke, i-social Security, iMedicare, isithakazelo esikweletini sesizwe, neminikelo yesifunda). Izintela zikahulumeni zibophele intela ezindaweni zonke (imfundo, imigwaqo emikhulu, ukunakekelwa kwempilo, amajele). Izinkonzo zentela zomphakathi (isikole, amaphoyisa, umlilo, indleko, amapaki).
- Uhlobo lweTax: Uhulumeni wezwe uncike kakhulu eholweni nasenkokhelweni yentela ebhaliswayo. Izwe lixuba iholo, ukuthengisa, nentela yenkampani. Ohulumeni bendawo bancike ngokuyinhloko ezintelani zempahla, okunezelwa ukuthengwa kwemali yendawo kanye nezintela zeholo lapho zivunyelwe khona.
- Izinga le-VIT: Izinga le-Federal lifana ngokuphawulekayo ezweni lonke. Izinga likahulumeni lingahluka kakhulu (kusukela ekungabinikho intela yeholo eTexas kuya kwisilinganiso esiphakeme esingaphezu kwe 13% eCalifornia. Izinga lokukhokha intela yempahla, okusekelwe emikhubeni yokuhlola yasendaweni nasemazingeni okuthatha imali.
- [ Intela: I-IRS imisa umthetho wentela kahulumeni, ngemisebenzi yokuhlola nokuqoqa izimali. Iminyango yoMbuso iphatha ukugcinwa kwentela kwezwe, futhi abathelisi bendawo noma izikhokhi zezindawo ziphatha izintela zendawo. Abakhokhi bentela ezisezingeni ngalinye babhekene nezimfuneko ezihlukene zokukhokha intela, imibandela emisiwe, nezinhlelo zesigwebo.
- [ Ukuthatha impoqo:[ Intela yeholo kahulumeni ithuthuka kakhulu, kuyilapho intela kahulumeni neyasendaweni ivame ukuphinde ibuye ibuye, ngoba imikhaya ethola imali ephansi ikhokha ingxenye enkulu yeholo layo ekuthengiseni nasezintethelelweni zempahla.
Lokhu kuhlukana kwemibuso kudala izinzuzo nezinselele. Kuvumela izinga ngalinye ukuba livumelane nezidingo zentela nokusetshenziswa kwazo nokuthandwa kwezombangazwe, kodwa futhi kwakha ukuyinkimbinkimbi, imithwalo ehambisanayo, namathuba okuncintisana ngentela ezifundazweni nasezindaweni ezithile.
Ithonya Ezakhamuzini Nasemabhizinisini
Isimiso sentela eshibhiwe ezindaweni eziningi sithinta wonke umuntu waseMelika. Abantu kumelwe bafake intela kahulumeni futhi mhlawumbe intela yemali kahulumeni ibuye ikhokhelwe unyaka ngamunye, futhi bangakweleta intela yendawo noma yempahla ngokwehlukana. Amabhizinisi, ukudlala intela kahulumeni, kahulumeni, nentela yendawo kungaba umthwalo omkhulu, idinge ukuthobelana nemithetho eminingi yentela, ukwahlukanisa intela yezindawo eziningi, nokugcina imininingwane egciniwe. Umthwalo wentela wengqikithi uxhomeke kakhulu ezindaweni eziphila kuzo noma ebhizinisini. Ngokwesibonelo, isakhamuzi saseTennessee (akukho intela kazwe) nentela ephansi kunezakhamuzi zaseCalifornia ezinkokhiyeni ezibiza imali ephakeme, ngisho nako okuko okuko.
Abakhokhi bentela bangasebenzisa ngokunenzuzo izikweleti nezikweleti ezikhokhwayo kuwo wonke amazinga. Ukuqonda lokhu kuhlangana kwentela kahulumeni neyasendaweni (SALT) kuvumela abafaki bamafayili abafaka imali efinyelela ku-R1 000 ezindaweni zikahulumeni, iholo, noma intela yokuthengwa. Ezinye izifunda zikhokha ngezimali ngentela yendawo ekhokhwe. Ikhasi elisezikweletini nasezikweletini [[ inikeza ukwaziswa okuyisisekelo, kuyilapho amawebhusayithi okukhokha imali ezwelo kunikeza imininingwane ngeminyango yempahla yendawo.
Imikhuba Yamuva Nezimpikiswano
Amandla entela awakho phakathi; aphenduka ngomthetho, izimemezelo zokwahlulela, nezindlela ezithandwayo.
- [ Inguquko yentela esemthethweni: Umthetho weTsima nemisebenzi ka-2017] Ushintshe kakhulu intela kahulumeni ngokunciphisa intela yenkampani, ukwehlisa amazinga enkampani ngayinye okwesikhashana, nokuncishisela i-SACTCT. Lezi zinguquko zashintsha imithwalo yentela futhi zashukumisela amanye amazwe ukuba alungise imithetho yawo yentela.
- Umncintiswano weTaxi yaseSikoleni: Amanye amazwe aye anciphisa kakhulu intela yeholo ukuze akhange ibhizinisi nezakhamuzi. Florida, Texas, kanye nezinye izifundazwe eziningi ezingenayo intela yemali kuye kwabonakala ukugcwala kwabantu abaningi nokutshala imali, okuye kwadala impikiswano yokuthi ingabe ukuncintisana okunjalo kunempilo yini noma kuholela ekutheni "ingangeni ekugcineni" ezinkonzweni zomphakathi.
- Intela ye-commerce Sales: Ngemva [ Isinqumo, cishe zonke izifundazwe manje zidinga abathengisi abakude ukuba bathengise intela. Lokhu kuye kwavala insimu yokudlala phakathi kwezitolo zezitini ne-mortar kanye nakulayini yentengiso kanye nenkokhelo kahulumeni.
- [ Intela yeTaxi: Izindlela zokuthatha isinyathelo kwezinye izizwe (umzk., i-Procement 13) iye yanciphisa intela yempahla ebhaliwe eCalifornia, iphoqelela ohulumeni bendawo ukuba bathembele kakhulu kweminye imithombo yemali noma ezindinganisweni zesibopho.
- Intela eqhubekekayo: Kuwo womabili amazinga ombuso nohulumeni, kunesithakazelo esivuselelwe ezintelani zengcebo, intela ephakeme yenkampani, nezinye izinyathelo eziqhubekayo zokusingatha ukungalingani, nakuba izihlongozo ezinjalo zibhekene nezithiyo ezinkulu zezombangazwe nomthetho-sisekelo.
Lezi zimo ziqokomisa amandla amakhulu emibuso yentela kanye nokungezwani okuqhubekayo phakathi kwamazinga ahlukene kahulumeni aphakeme kunawo wonke atholakalayo nokuzibusa.
Isiphetho
Umehluko ezindaweni ezibusayo zentela phakathi kohulumeni bendawo, umbuso, nohulumeni uyisici esichazayo se-unistism yaseMelika. Uhulumeni wombuso ujabulela igunya elibanzi lomthetho-sisekelo emalini entela, ihholi, nenzuzo yenkampani, kuyilapho amazwe esebenzisa ubukhosi bawo obuzuzwe ngefa ukuze aphoqelele inzuzo, ukuthengisa, nezinye izintela phakathi kwemingcele yomthetho-sisekelo. Ohulumeni bendawo, izidalwa zikahulumeni, bancike kakhulu ezintelani zempahla kanye nokukhetha okulinganiselwe kwendawo. Lesimiso esinemigqa yaso sivumela ukuvumelana nokulawula kwendawo, kodwa futhi sidala ukuhlukahlukahluka kwemithwali yentela, kanye nemicikilisho eqhubekayo engokomthetho emayelana nokulunga nokusebenza.
Kubafundi bomlando nomphakathi, ukuqonda lokhu kuhlukanisa kubalulekile ekuqondeni indlela impahla yomphakathi exhaswe ngayo nendlela amandla ezombangazwe asakazwa ngayo phakathi kwamazinga kahulumeni. Kuzakhamuzi nabasekhasi, ukuqaphela ukwahlukana kwegunya lokukhokha intela kungaholela ezinqumweni ezithe xaxa zezwe, ukukhetha indawo yokuhlala, ukuqala ibhizinisi, noma ukusekela inguquko yentela. Njengoba umnotho waseMelika nomphakathi kuqhubeka kushintsha, ukwabiwa kwemithetho yentela kuhlala kuyimpikiswano enkulu ekuzameni okuqhubekayo kobuhulumeni bomuntu siqu.