Ukukhokha Intela Njengomshini Wobubusi Banamuhla

Ukukhokha intela akuyona nje isibopho esingokwezimali; kuyindlela eyisisekelo ohulumeni abasekela ngayo imisebenzi yabo, ukunikeza impahla yomphakathi, nokulungisa ukuziphatha kwezomnotho. Kusukela ezizweni zakudala . "lapho okweshumi kwaxhasa khona amathempeli nezindawo zamabutho""ukuze kuthi kufike kuleyo mithetho yentela eyinkimbinkimbi yanamuhla yembulunga yonke, amandla okukhokha nokuqoqa intela achaze igunya lombuso. Ukuqonda ukuthi intela iziphi, kungani zikhona, nokuthi zithinta kanjani abantu ngabanye nasemabhizinisi kubalulekile kubafundisi, abafundi, nezakhamuzi ngokufanayo. Lesiqondiso esinwetshwe sanamuhla sihlola imingcele egcwele yentela, kusukela ezimithethweni zayo eziyisisekelo kuya ezithiyeni zayo ezisezweni langempela.

Isisekelo Sokukhokha Intela: Injongo Nezimiso

Intela iphoqelekile ukudluliselwa kwezimali ezithunyelwa ngempoqo kuhulumeni. Ohulumeni basebenzisa lemali ukuze baxhase izinkonzo zomphakathi, imfundo, izakhiwo zezempilo, izakhiwo ezizimele ezizonikezwa noma zingasebenzi ngokuphelele. Ngaphandle kwemali ekhokhwayo, intela isebenza njengethuluzi lenqubo yezenhlalo (ukukhipha ingcebo), ukukhokha kwezomnotho (ukwehla kwamandla emali noma ukwehla kwemali), kanye nokulungisa ukuziphatha okulimazayo (imisebenzi eyingozi enjengokubhema).

Izimiso zentela ngokuvamile zihlolwa ngezimiso zokulingana (ukungalingani), ukusebenza kahle (ukungavumelani kwezinqumo zezomnotho), kanye nokulula (indawo yokulalela nokuphatha). Lezizimiso ngokuvamile ziyaphikisana, okuholela ezimpikiswaneni eziqhubekayo zezimiso. Ngokwesibonelo, intela eholela kakhulu eholweni ingaba elungile kodwa inganciphisa izisusa zokusebenza noma ukutshala imali, kuyilapho intela eyisicaba ilula kodwa ingathuthukisa ukungalingani.

Izici Ezinkulu Zentela

Intela ingahlukaniswa ngokwezilinganiso eziningana: ngalokho okukhokhwa intela (imali ekhokhwayo, ingcebo), ukuthi ubani othwala umthwalo (izindawo ezingaqondile), nangesilinganiso sesilinganiso (ethuthukayo, elinganayo, ephindela emuva). Izinhlobo ezivame kakhulu zihlanganisa:

Intela Ekhokhelwayo

Intela ehlawulwayo ihholwa ngeholo-lemali — imiholo, amaholo, imbuyiselo, nenzuzo yebhizinisi. Emazweni amaningi, abantu ngabanye bakhokha intela eqhubekayo (iholo eliphakeme elikhokhwa ngamapesenti aphakeme), kanti izinkampani zingabhekana namazinga ashibhile noma aqhubekekayo. Ngokwesibonelo, e-United States, intela ngayinye yemali ekhokhwayo yezwe isukela ku 10% kuya ku-3% ka-2025, kanti isilinganiso senkampani iyimali eshibhidi 21%. Inkonzo ye-International Revotion (IRS) inikeza lentela ngesilinganiso sikahulumeni. EUnited States futhi ifaka intela yayo siqu, inamanani ehluka ku-zerozi (g., Texas, Florida, kuya ku-13%.

Intela Yokukhokha Intela

Lentela isetshenziswa lapho kuthengwa izimpahla noma izinkonzo. Amafomu avamile akhokhelwa intela (athengiswe ekugcineni) kanye nentela (VAT) eyongezelwe inani, eqoqwa engxenyeni ngayinye yokukhiqizwa nokusakazwa. E-United States, ezweni, nohulumeni bendawo baphonsa intela yokuthengisela, kusukela ku-4% kuya ku-10% noma ngaphezulu. Amanye amazwe athuthukile asebenzisa i VAT, ngokuvamile eyi-15-27%. Intela ekhokha ivame ukubuyiselwa ngenxa yokuchitha ingxenye enkulu yemali yawo ehholweni yentela. Imithetho eminingi igweba idla izindleko zemali entengo ehholweni.

Intela Yempahla

Intela yempahla isekelwe entengo ehlolwayo yezindawo nezakhiwo. Ziyinzuzo eyinhloko yohulumeni bendawo emazweni amaningi, ukuxhasa izikole, amaphoyisa, izinkonzo zomlilo, nokulungisa izakhiwo. E-United States, intela yempahla ihluka kakhulu ngokwendawo, inamanani asebenzayo kusukela ku 0,5% kuya ku-2% yenani lamakhaya ngonyaka. Ezinye intela zibuye zikhokhelwe (isib., izimoto, imishini). Abagxeki baphikisa ngokuthi intela yempahla ingayenqanda ukugcinwa kwamakhaya nentuthuko, kanti abasekeli bayakwazisa ukugcinwa nokulandisa kwabo.

Ukuqothulwa Kwentela Nentela Ekhethekile

Intela yokukhipha imali iyintela engakhethi ezimpahla ezithile noma imisebenzi, njengophethiloli, utshwala, ugwayi, nokugembula. Ivame ukubizwa ngokuthi intela yezokweqa ukuziphatha okubhekwa njengokuyingozi lapho kunyuswa imali. Ngokwesibonelo, intela kahulumeni ekhokhelwa uphethiloli eUnited States ingu-18,4 dollar ngelitha, esetshenziselwa ngokuyinhloko ukukhokha intela yokwakha imigwaqo emikhulu. Ngokufanayo, amadolobha amaningi afaka intela ehhotela futhi akhokhela intela yemoto ukuze athole imali ezivakashini.

Inhloko - dolobha Ithola Inzuzo Nentela Ecebile

Intela ekhokhwayo ikhokhwa ngenxa yenzuzo yokuthengiswa kwempahla enjengentengo, amabopho, nendawo. Izinga liphansi kakhulu kunentela evamile ekhokhelwayo ukukhuthaza ukutshala imali. Amazwe ambalwa (kuhlanganise iNorway, iSpain, neSwitzerland) akhokhela ingcebo yaminyaka yonke kubantu abafanele i-nethi. Izintela ezinjalo zididaniswa ngenxa yokwazisa ubunzima nohambo lwezimali. I-United States ayinayo intela kahulumeni, nakuba izicelo zihamba njalo.

Oqoqa Intela: Isimiso Esinemijovo Eminingi

Ukuqoqwa kwentela kusakazwa phakathi kwamazinga kahulumeni, ngalinye linegunya nemithwalo yalo yemfanelo.

Izinga elizimele

E-United States, i-International Revolution Service (IRS), inhlangano yoMnyango we-Ofesi yezimali, iqoqa intela yeholo kahulumeni, intela yenkampani, intela yentela ye-ocleal (Ukhuseleko neMedicare), intela yezindawo, nentela ehlukahlukene. I-IRS ihlela ukubuya kwabantu abangaphezu kwezigidi ezingu- 160 unyaka ngamunye. Amandla ayo okuqinisekisa ahlanganisa ukubhalisa intela, izijeziso, nokumangalela ngempoqo. Ezinye izinhlangano zikahulumeni ziqoqa intela eqondile: ngokwesibonelo, i-alcohohookly ne Thovisi yeTB (TB) iphethe intela engekho emthethweni ephuzweni, ugwayigwayi, ugwayidi, ugwayibhidi, nezikhali.

Izinga loMbuso

Umbuso ngamunye unomnyango wawo wemali noma inhlangano efana nayo. Baqoqa intela yemali yentela yemali kahulumeni (uma isebenza), intela yentela yezentengiselwano, intela yenkampani, kanye nentela ehlukene (umz., intela ye-inshorensi, intela yempahla engokwemvelo). Imithetho yentela kahulumeni iyahlukahluka kakhulu. Ngokwesibonelo, i-Oregon ayinayo intela yemali kodwa intela ephakeme yomuntu siqu; i-New Hampshire ayinayo iholo elibanzi noma intela kodwa ixhomeke ekukhokheleni impahla kanye nasenkokhisini yempahlani. Izwe linikeza futhi izikweleti zentela nezisusa ezikhuthayo zemali kanye nezimfiso ukuze kuthuthukiswe ukuthuthuka kwezomnotho.

Izinga lendawo

Izifunda, amadolobha, izifunda, nezigodi ezikhethekile (isib., izikhulu zezokuthutha) ziqoqa intela yempahla, intela yendawo, futhi ngezinye izikhathi intela yeholo yendawo (isinye, idolobha liyakhokha intela ePhiladelphia, St. Louis). Lemali ikhokha ngokuqondile izinkonzo zendawo: amaphoyisa neminyango yomlilo, izikole zomphakathi, amapaki, nemitapo yezincwadi. Ukuhlola intela yezindawo kuvame ukuthathwa abahloli bezwe, futhi ukuqoqwa kwentela kungasingathwa umgcini-shekethelisi wesifundazwe noma umthelisi wentela. Intela yendawo ibekwa ngamabhodi akhethiwe noma imikhankampane yedolobha, ngaphansi kwemingcele kahulumeni.

Izidumbu Zamazwe Ngamazwe Nezamazwe

Intela ingaqoqwa futhi yizinhlangano zomhlaba wonke ngokwemibandela eqondile. Ngokwesibonelo, i-European Union ithola ingxenye yemisebenzi yemali ye VAT kanye nemisebenzi yamasiko yamazwe angamalungu njenge ingcebo ebanzi[. INhlangano yeZwe Lohwebo (WTO) ayiqoqi intela kodwa imisa imithetho ethinta ukuqoqa intela. Amazwe amaningi anezivumelwano zentela zokuvimbela intela ngokuphindwe kabili kanye nokushintshanisa ulwazi ngesiqu ngezivumelwano njenge-Common Reporting Standard (CRS) esungulwe yi-OLCRS. Inhlangano yezentengiselwano yezentengiselwano yezentengiselwano yezentengo nezentengiselwano (ELD)[FLD] [FUR.FOLD]] ifeza indima enkulu yentela ekhuthayo embulungeni lonke, kuhlanganise nesivumelwano samuva se-15% yenani lembulunga.

Isizathu Sokuba Sikhokhe Intela: Ngeke Siyikhokhele Imali Eshisiwe

Nakuba ngokuyinhloko kungenxa yokuxhasa izinhlangano zikahulumeni, izintela zifeza imisebenzi eminingana ejulile yomphakathi.

Ukuxhasa Izinto Zomphakathi

Impahla yomphakathi ayinciphisi futhi ayinciphisi. − umoya ohlanzekile, isivikelo sombuso, izibani, ukucwaninga okuyisisekelo. Imakethe ngeke izinikeze amazinga afanele ngoba abagibeli abakhululekile bangazuza ngaphandle kokukhokha. Intela iwukuphela kwendlela ethembekile yokuxhasa lezi zinto ezidingekayo. Ngokufanayo, izinkonzo ezinjengemfundo yomphakathi, izimiso zokunakekela impilo (kumazwe amaningi), nezezezisekelo zemisebenzi zixhomeke kakhulu enkokheni yentela. EUnited States, ngokwesibonelo, izimali zemfundo yeK-12 zivela kuhulumeni nasezindaweni ezihlala kuzo, futhi intela yempahla iyinzuzo enkulu.

Ukuthuthukisa Ingcebo Nokunciphisa Ukungalingani

Izimiso zentela eziqhubekayo .Njengoba abaholi abaphezulu bakhokha isilinganiso esikhulu semali yabo − bayithuluzi eliyinhloko lokuthumela intela edluliswayo. Ihlangene nenkokhelo yokuthutha (jengesibonelo, izitembu zokudla, izikweleti ezikhokhelwayo zentela, ukulondeka kwezenhlalo), intela inciphisa ukulingana okusekelwe emakethe. NgokweKhonsathi ye-Congregational Ballegency Office, ngemva kokubala zonke izintela zikahulumeni kanye nokudluliswa kwentela, isilinganiso se-Ginibancondication (ingalingani) eU.S. ihla cishe ngamaphesenti angu-20 uma kuqhathaniswa neholo yangaphambi kwentela. Abagxeki baphikisa ngokuthi ukuvuseliswa ngokweqile kwezentengo yezentengiselwano kunganciphisa ukukhula kwezomnotho, kodwa izazi eziningi zezomnotho ziyavuma ukuthi izinga elithile lentela eziphambili zithuthukisa ukuhleleka kwezenhlalo nethuba.

Ukuziphatha Okushukumisayo

Intela ingakhuthaza ukuziphatha okufiselekayo. Intela yokukhokha ugwayi notshwala inciphisa ukusetshenziswa: intengo engamaphesenti ayishumi inciphisa ukubhema cishe ngamaphesenti amane emazweni angenisa imali. Intela yekhabhoni ihlose ukunciphisa igesi ekhipha igesi eshisayo. Izisusa zentela (izentela, izikweleti) zikhuthaza ukuba abendlu, ukugcinwa komhlala phansi komhlalaphansi, ukugcinwa kwamandla avuselelwe, nokuphana ngesisa. Ngokuphambene, isijeziso sentela (umz., isigwebo esinikezwa yi-Afford Careance Act, nakuba manje siqedissss.

Ukuzinza Kwezomnotho

Inkambiso yentela iyikhokhiso eliyinhloko enkambisweni yezentengiselwano. Phakathi nokuwohloka kwezomnotho, iziqinisisi ezizisebenzelayo zenza intela ehholo eliphansi kanye nokukhokha imali ekhushulwayo okukhushuliwe ngokwezimali. Intela ekhokhwayo ingasetshenziswa futhi ekunciphiseni intela eqashweni (umz., intela ka 2008 no-2020) ukuze ikhuphule isidingo esifunwa kakhulu. Phakathi nokuchuma, intela ephakeme ngokwemvelo isiza ekunciphiseni ukuchuma kwezomnotho. Isimiso sentela esiqhubekayo esizinzisayo silinganiselwa ekunciphiseni izindleko zemali ngo-126-20% ngomnotho othuthukisiwe.

Umphumela Obanzi Wokukhokha Intela Emphakathini

Isimiso sentela asihleli nje kuphela imali kahulumeni kodwa futhi sihlela nokuziphatha komuntu ngamunye, izinqumo zamabhizinisi, nemiphumela emide engokomnotho.

Ukukhula Kwezomnotho Nokutshala Imali

Ubudlelwane phakathi kwentela nokukhula kwezomnotho buyinkimbinkimbi. Intela ephansi kakhulu ehholo nemali eshibhile ingaqeda umsebenzi, ingongozelo nokutshala. Nokho, izimali ezikhushulwayo ezixhasa ukutshala imali yomphakathi emfundweni, ezisekeni zezakhiwo, ne-R&D ezithuthukisa umkhiqizo. Ukucwaninga okungokwesiko kwe-OECD ne-IMF kusikisela ukuthi intela yenkampani iyingozi kakhulu ekukhuleni, ilandelwa yintela yomuntu siqu, kuyilapho ukukhokha intela (ikakhulu i VAT esekelwe ekwandisweni) kanye nentela yempahla kungasontwa kakhulu. Izwe elinezingasiyo eziphansi zentela zenkampani (umz. g., i-Ireland, eneminyaka engu-12,5%, i-Hungary, i-9%) ivame ukukhokha izintela zeze, kodwa ingabhekana nokucindezela kwemikhalo yentela yomhlaba wonke.

Ukungakhethi Nokulunga Kwezenhlalo

Ukuqonda komphakathi ukukhokha intela elungile kubalulekile ukuze kuthotyelwe ngokuzithandela. Uma izakhamuzi zikholelwa ukuthi izigwili noma izinkampani zigwema intela ngezaba noma ngama-akhawunti angekho ogwini, zithemba isimiso esikhukhulekayo. igebe lentela [] umehluko phakathi kwentela ekwehliweyo nentela ekhokhwayo, ulinganiselwa ku-$50 000 000 000 ngonyaka eUnited States, kanye no-20222, kanye no-1% wabaholi abakhokheli bemali ethathelwa ingxenye enkulu kakhulu yokubalekela. Imizamo yokuvala igebe ihlanganisa ukuxhasa i-IRS, ukubika okuqinile okufunekayo ekufuneni ukukhokhwa kwentela (njengokuseFinland nase-Norway).

Umncintiswano Wentela Nokubambisana Kwembulunga Yonke

Ezweni eligcwele imbulunga yonke, amazwe ancintisana ngokudonsa izimali kanye nesiphiwo ngemithetho elungile yentela. Lo mncintiswano ophansi ungaqeda intela yenkampani.(avegesage statery statisting) intengo yezenkampani iye yehla cishe ku-40% ngo-1980 kuya ku-25% ngo-2025. Izivumelwano ze-OECD/G20 ze-Framecturey zesivumelwano sentela enciphe ka-15% yembulunga yonke, ngokuqala ngo-2024, izinhloso zokunqanda inzuzo nokuncintisana kwezentengo. Nokho, izithiyo zezombangazwe nezindawo ezibonakalayo zinciphisa ukufinyelela kwayo. Okwamanje, izintela zemisebenzi yezibalo ezibekwe kwamanye amazwe (isibonelo, eFrance, i-UK) izisulu ezinkulu zezentengo yobuchwepheshe bezohwebo.

Izinselele Eziyinhloko Nezinguquko Entelani Yanamuhla

Izimiso zentela zibhekene nezinselele ezixazululiwe: ukukhula kwezomnotho, ukuqashelwa, umsebenzi oqhelile nokuhlakanipha kokuzenzela. Abenzi bezemithetho kumelwe bazivumelanise nokuqinisekisa ukuthi intela ihlala isebenza kahle futhi ilungile.

Izinombolo Zokukhokha Intela Nezindlela Zomnotho

Imithetho yentela engokwesiko ithatha ukutholakala ngokoqobo, kodwa amabhizinisi emishini angasebenza endaweni engenandawo yezitini ne-morta. Amazwe amaningi manje abeka izintela zentela zezemali (DST) ezivela ekukhangiseni, ekuthengiseni, nasezinkonzweni zokuthumela ukwaziswa. I-OECD'S Piplot Isisekelo esisodwa sifuna ukukhokha amalungelo entengoza phezu kwezizwe ngezizwe ezinkulu, kodwa isivumelwano sembulunga yonke sihlala sinzima. Ngokufanayo, iholo lentela evela ku-cypocryrusres nemali ehloniphekile liphakamisa izinselele ze-IRS kodwa likhiphe isiqondiso kodwa ukulwela ukukhokhela intengo yentekotho ezinhla zentela ezingokonyaka. [FLD:] [FL:]

Intela Yendawo Ezungezile Nemigomo Yesimo Sezulu

Intela yekhabhoni kanye nezimiso ze-cap-trade ziyanda njengezindlela zokulwa nokushintsha kwesimo sezulu. Kusukela ngo-2025, ama-40 ezwe namazwe amaningi aye asebenzisa ikharbon, imbobo ehlanganisa amaphesenti angu-25 egesi embulunga yonke. Lenkongongo isetshenziselwa ukunciphisa ezinye izintela (indlela yokuthola imali engekho emthethweni) noma ukuxhasa ukutshala imali eluhlaza. Izinselele zihlanganisa ukubeka intengo ephezulu ngokwaneleyo yokushintsha ukuziphatha ngaphandle kokulimaza ukuncintisana. Ezinye izindawo zinikeza futhi izikwele zentela zezimoto zikagesi, iziphakampane zelanga, kanye nokuphumelela kwamandla emali.

Ukwenza Izimiso Zentela Zibe Lula

Ukuqamba kudinga izindleko eziphakeme, ikakhulukazi emabhizinisini amancane nakwabantu ngabanye. E-United States, abakhokhi bentela bachitha amahora angaphezu kwezigidi eziyizinkulungwane eziyisithupha ngonyaka behambisana nentela kahulumeni. Iziphakamiso zokukhokha zihlanganisa ukwandisa ukusetshenziswa kokugodlela intela, ukubuyiselwa okugcwalisiwe (njengasemazweni amaningi aseYurophu), nokuhlanganisa noma ukususa izikweletu nezikweletu. I-Thekits Cuts noMthetho we-Jobs ka-2017 zenza izici ezithile zaba lula (umz., ukuncishiselwa okuvamile, ukuqeda ukuhoxa) kodwa kwashiya isimiso esiyinkimbinkimbi kakhulu.

Isiphetho: Amandla Ahlala Njalo Okukhokha Intela

Ukukhokha intela kungaphezu kwendlela yokuqoqa imali, okuyisibonakaliso sezindinganiso zomphakathi, izinto eziza kuqala, nezinselele. Ukusuka ezikoleni ezixhasayo ukunciphisa ukungalingani nokulwa nesimo sezulu, amandla okukhokha cishe zonke izici zokuphila kwanamuhla. Kubafundisi nabafundi, ukuqonda abaqoqa lokho futhi banikeze isisekelo sokuthembisana kwezenhlalakahle yomphakathi ngolwazi. Njengoba umnotho wembulunga yonke uqala futhi kuvela ubuchwepheshe obusha, ingxoxo ngentela iyohlala ibalulekile ezimpikiswaneni eziphathelene nokulunga, ukukhula, nendima kahulumeni.

Ngokuqaphela ukuhlukana kwezentengiselwano okuhilelekile − phakathi kwempumelelo nokungaguquguquki, ukuvumelana, ubukhosi besizwe nokubambisana kwezizwe zonke − ukulinganisela kangcono iziphakamiso zentela nokugcina ohulumeni benecala. Amandla entela awakho emandleni akhona okukhuphula imali kuphela kodwa nasekhonweni lawo lokwakha uhlobo lomphakathi esikhetha ukuphila kuwo.