Izinqumo zentela ziphakathi kwezinqumo ezilandelana kakhulu ezithathwa ohulumeni. Zithonya ngokuqondile indlela izinkonzo zomphakathi ezixhaswa ngayo, indlela ingcebo esakazwa ngayo, nendlela umsebenzi wezomnotho oshukunyiswa ngayo noma ovinjelwe ngayo. Kubafundisi, abafundi, nabenzi bezimiso, ukuqaphela ukuhwebelana okungokwemvelo kwenkambiso yentela kubalulekile ekuhloleni izihlongozo nokuhlela izimiso ezilinganiselayo eziphikisanayo. Lesihloko sinikeza ukuhlola okubanzi kokuhwebelana kwezimo eziyisisekelo, izinhlobo zentela, imiphumela yezomnotho, imizekelo yezizwe zomhlaba, izinselele, kanye nendima yombono womphakathi ekulungiseni lezi zinqumo ezibucayi.

Ukubaluleka Komthetho Wentela

Inqubo yentela eyinhloko ohulumeni abaqoqa ngayo inzuzo ukuze baxhase izinto zomphakathi njengezesisekelo, imfundo, ezokwelapha, nezokuvikela kwesizwe. Ngaphandle kwesizukulwane semali, intela: bangakhuthaza ukutshala imali, ukusekela imali, noma ukuqeda imisebenzi elimazayo njengokungcola. Ukuqonda inqubo yentela kuthinta izinga lokuphila nempilo ende yomnotho.

Isimiso sentela sidinga ukulinganisela izinjongo eziningi: ukuphumelela (ukuguqula ukuhlanekezelwa kwezinqumo zezomnotho), ukulinganisela (ukwabiwa komthwalo wentela), nokulula (ukulawulwa nokuphatha). Ukunganaki noma yisiphi salezi zintela kungaholela emiphumeleni engalindelekile, njengokukhula okungahleleki, ukuntengantengi kwezenhlalo, noma ukukhokha intela okusakazekile. Ngokwesibonelo, intela ekhokhelwayo eqhubekayo ingabonwa njengengalinganiyo kodwa ingadumaza umsebenzi nokutshala imali uma amazinga aphansi ephakeme kakhulu.

Ngaphezu kwalokho, isimiso sentela sifeza indima ebaluleke kakhulu ekulondolozeni imali. Ohulumeni abathembele kakhulu emithonjeni yemali eshintshashintshayo noma abakha izindleko zentela eziyinkimbinkimbi bangase babhekane nokuswelakala kwemali phakathi nokuwohloka kwezomnotho. Ukuhlelwa kwenqubo eqinile yentela kuqinisekisa ukuthi isikweleti somphakathi sihlala sisesimweni esiqinile futhi izizukulwane ezizayo azithwele umthwalo ongafanele.

Ukuhweba Ngezinkinobho Enqubweni Yentela

Inqubo ngayinye yokukhetha intela ihilela ukuhweba. Abenzi bemithetho kumelwe bahlole imigomo encintisanayo futhi balindele imiphumela engahlolwanga. Izigaba ezilandelayo zihlola izikhungo zokuhweba ezivamile nezigxeka kakhulu.

Ukuphumelela ngokuncishiswa

Izimiso zentela eziphambili zijongene nokunyusa inzuzo engenangozi enkulu ekwenzeni izinqumo zezomnotho. Ngokwesibonelo, intela yesigaxa sesigamu isebenza kahle ngoba ayishintshi ukuziphatha engxenyeni ephezulu, kodwa ibuye ibuyele. Ngokungafani, intela eqhubekayo, [1] lapho abaholi abathola imali eningi bekhokha ingxenye enkulu yomholo wabo, .(-promote espressy) kodwa ingehlisa izisusa zokusebenza, ukugcina, nokutshala. Ukulinganisela okungcono kuxhomeke ezindinganisweni zomphakathi, kodwa ubufakazi obubonisa ukuthi intela eqhubekayo ingafinyelela ngokufanele ngaphandle kokulahlekelwa okukhulu uma amazinga aphakeme ephansi elinganiselwe futhi intela ibanzi.

Ngokwesibonelo, intela yeholo kahulumeni wase-U.S. iyaqhubeka ikhula ngenxa yezikweletu ezihloselwe ukuncitshiswa. Nokho, uma amazinga aphakeme angaphezulu enani elingaphezu kuka-50%, njengakwamanye amazwe aseYurophu ngawo 1970, ukuvinjelwa kwentela kanye nendiza ehamba ngenhloko yentela kuba yizinto ezingathi sína. Ukucwaninga [ku- ku-Facebook [[FLT]] njalo] kubonisa ukuthi intela yenkampani iyingozi kakhulu ekukhuleni kwezomnotho, kusikisela ukuthengwa kwentela phakathi kwezentengiselwano (intela ekhubalo ekhona) nokuphumelela.

Isizukulwane Senzuzo siphikisana nokwanda Kwezomnotho

Amazinga entela aphakeme angaveza inzuzo engeziwe esikhathini esifushane, kodwa angacindezela umsebenzi wezomnotho, kanjalo anciphise intela ngokuhamba kwesikhathi. Lobu buhlobo buboniswa ngokudume kakhulu i-heerouper, okuthi kunesilinganiso esingcono sentela engenisa imali ngaphandle kokuminyana. Nakuba isimo esiqondile segebe siphikisana, isimiso: amazinga entela ephakeme kakhulu anganciphisa iholo elibikwayo, kanti amazinga aphansi kakhulu anganikeza inzuzo eyanele yokutshala izindleko zomphakathi.

Ngokwesibonelo, iThyaka Cuts and Jobs Act ka-2017 e-United States yehlisa amazinga entela yezebhizinisi kusukela ku-35% kuya ku-21%, eyayihloselwe ukuthuthukisa ukutshala imali. Ukuhlola kwe-Conational Gameangational Office [ kulinganisela ukuthi isenzo sanyuswa nge-GDP cishe ngeshumi lokuqala leminyaka, nakuba umphumela wenkokhelo kazwelozwelo wawungakhisi. Ukuhweba kusobala: intela ephansi ingashukumisa ukukhula kodwa idinga ukwanda kwemali noma ukukhokha kwezinye izindawo ukuze kulondolozwe ukulinganisela.

Ukuyinkimbinkimbi. Ukulula

Izimiso zentela ezilula kulula ukuba abakhokhi bentela baziqonde futhi banikeze ohulumeni. Ngokwesibonelo, intela eyisicaba inciphisa amabhuleki nezithena, inciphisa izindleko zokuthobela. Nokho, ukuba lula kuvame ukuvela ngezindleko eziqondile ezihloselwe ukukhokha izinhloso zezenhlalo nezezomnotho. Amalungiselelo ayinkimbinkimbi anjengezikweleti zentela emikhayeni ehlawulwayo ephansi, izikweletu zokuphana, nokukhuphuka okusheshayo kwezentengiselwano ebhizinisini kuvumela abenzi bemithetho ukuba baphumele kahle, kodwa futhi badala izikhalazo futhi bandise amathuba okukhomba amaphutha.

Ngokwe [[FLT CD, izindleko zokuvumelana kwezamabhizinisi emazweni anemithetho yentela eyinkimbinkimbi zingalingana no-2-3% we-GDP. Kubantu ngabanye, isikhathi esichithwa ekulungiseleleni intela ukulahlekelwa okunzima kakhulu kwezomnotho. Ukulinganisela okulungile kudinga abenzi bemithetho ukuba balinganisele izinzuzo zezisusa ezihloselwe ukumelana nomthwalo wokulawula abawufaka.

Izinhlobo Zentela

Ukuqonda uhlobo ngalunye kusiza ekucaciseni ukuhweba okuhilelekile.

Intela

Intela yeholo ikhokhwa ngeholo, amaholo, nezinye izinhlobo zemali. Ingaba iqhubekela phambili, ithathile, noma ibuye incike kuye ngokwesilinganiso. Intela yeholo eqhubekekayo isetshenziselwa kakhulu ukusakaza ingcebo, kodwa ingaqeda umsebenzi owehlayo, ikakhulukazi kubaholi abalandelayo. Intela yemali ehlawulwayo incishiselwa ihliswa yinzuzo futhi ngokuvamile ivezwa njengeyingozi kakhulu ekukhuleni ngenxa yokunciphisa inzuzo. Izentengiselwano eziningi zisekela ukuncishiswa kwenani lemali enkampanini futhi zandisa isisekelo ukuze kuthuthukiswe impumelelo.

Ukuthengisa Intela

Intela yokuthengisa isetshenziswa ekuthengeni izimpahla nezinkonzo. Ivame ukubuyiselwa ngoba imikhaya ethola imali ephansi ichitha ingxenye enkulu yeholo layo ezintweni ezivunyelwe. Ezinye izifundazwe zinciphisa le ntela ngokukhipha imibandela yezidingo ezinjengokudla nemithi. Izintela zokuthengisa ngokuvamile zithandwa ngenxa yempumelelo yazo, ngoba azikhokhi intela noma imali. Intela (VAT), ejwayelekile eYurophu, iwuhlobo lokusebenzisa intela okuye kwabonakala kuyinzuzo ephumelela kakhulu futhi kunzima ukugwema.

Intela Yempahla

Intela yempahla iwumthombo omkhulu wenzuzo yohulumeni bendawo, izikole nesisekelo sezimali. Zizinzile futhi kulula uma zinikezwa ngenxa yokuthi impahla ayisebenzi. Nokho, zingaphinde zibuye zihoxe uma inzuzo ehlolwayo inyuka ngokushesha kunemali eholwayo, ikakhulukazi kumninikhaya osekhulile ngeholo elimisiwe. Izifunda eziningi zinikeza izinhlelo zokwephula izifunda ukuze kuncishiswe lomthwalo. Intela yempahla ibuye ithonye izwe futhi inganqanda ukuthuthuka uma amanani ephakeme kakhulu.

Inhloko - dolobha Ithola Intela

Intela eholwa amakomkhulu iyasebenza ezinkokhelweni ezithengwayo ezithengiselwayo njengempahla enjengesheya, amabopho, nendawo. Zithinta ukuziphatha kokutshala imali futhi zingazibopha inzuzo uma amazinga ephakeme, ukunciphisa ukuncishiswa kwentengiselwano. Amazwe amaningi anikeza amazinga aphansi enzuzo yesikhathi eside ukuze akhuthaze inhloko-nkulu ebekezelayo. Ukuthengwa kwengcebo kuphakathi kokuthengwa ngokunelisa futhi ugweme intela ephindwe kabili (ngoba inzuzo yezezinkampani kakade isikhokhisiwe). Ezinye izazi zezomnotho ziphikisa ngokuthi inzuzo yemali eyisisekelo kumelwe ikhokhelwe ngesilinganiso esifanayo njengemali evamile ukuze ithuthukise inzuzo ephakeme kakhulu, kanti ezinye ziphikisa leyo manani aphansi kakhulu ehambisana nokuhwebela.

Imiphumela Engokomnotho Yomthetho Wentela

Imithetho yentela isakazeka ezomnotho, ithonya ukuziphatha kwabathengi, ukutshala imali, nezimakethe zezisebenzi.

Ukuziphatha Kwabathengi

Ukushintsha kwentela yeholo lomuntu kuthinta iholo lokulahla. Ukwehla kwamanani kuvame ukuthuthukisa ukusetshenziswa kwemali esetshenziswayo isikhathi esifushane, kuyilapho ukwanda kunganciphisa ukusetshenziswa kwemali. Izinguquko zentela yentela zinganciphisa nezinqumo zokuthenga; ngokwesibonelo, intela ephakeme kagwayi inciphisa amazinga okubhema. Ubukhulu bale miphumela buxhomeke ekunwebekeni kwesidingo. Abaphathi-mthetho kumelwe bacabangele imiphumela yokukhokha intela kanye nendlela yokuziphatha.

Ukutshala Imali Kwebhizinisi

Intela ephakeme yenkampani ingaholela ekuthuleni noma ekushintsheni intela ephansi. I-International Teach Contevitiveness Index ihlanganisa amazwe asekelwe ekuthengeni kwezentengiselwano zentela ezisemzimbeni. Intela yenkampani ephansi yase-Ireland ikhuthaza izinkampani ukuba zande. Intela yezenkampani ingabangela ukuba ithathe noma izuze inzuzo ezindaweni eziphansi ezilawula intela. I-Theaxistration’s International Teach Contetiveive Indective Index ifaka izinhlu zamazwe asekelwe ekuthengeni kwezentengiselwano yentela. Intela ephansi yase-Ireland iye yakhanga kakhulu izinhlangano zezizwe ezihlukene, kodwa iye yaphakamisa futhi ukukhathazeka ngokukhukhulwa kwentela kwamanye amazwe.

Imakethe Yezisebenzi

Ukukhokha izintela zentela neholo kuthinta ukuthengwa kwemisebenzi nokufunwa kwayo. Izinga eliphakeme lentela linganciphisa ukuzimisela kwabantu ukusebenza amahora engeziwe noma ukufuna ukukhushulwa. Nokho, ukunwebeka kwemisebenzi etholwa abaqashwa kakhulu ngokuvamile kuphansi, okusho ukuthi umphumela uphansi kuzisebenzi eziningi. Abaholi besikhashana, njengamakhosikazi, bazwela kakhulu ekukhokheni intela. Ngaphezu kwalokho, intela yemisebenzi enjenge-Social Security ingandisa izindleko zokuqasha, inciphise ukukhula komsebenzi, ikakhulukazi izisebenzi ezisezingeni eliphansi.

Umbono Womhlaba Wonke Ngomthetho Wentela

Izimiso zentela ziyahlukahluka emazweni, zibonisa amafilosofi ezomnotho ahlukahlukene, izimo ezingokomlando nezinto eziza kuqala emphakathini.

Isibonelo seNodikhi

Amazwe anjengeSweden, iNorway, neDenmark ahlanganisa imithwalo yentela ephakeme, ikakhulukazi emalini nasemalini, nezinhlelo zezenhlalakahle ezibanzi zezenhlalo. Afinyelela ukulingana okuphakeme ngokwesilinganiso nokungalingani kwenzuzo ephansi, kodwa ezomnotho zawo ayaqhubeka encintisana ngenxa yezinhlangano eziqinile, ukuthatha izisebenzi eziseqophelweni eliphezulu, kanye nentela enkulu. Lamazwe abonisa ukuthi intela ephakeme ingaba khona ngokukhuliswa kwezomnotho uma imali isetshenziswa ngokunenzuzo uma imfundo, ukunakekelwa kwezenhlalakahle, nesisekelo sezenhlalakahle. Nokho, ngisho nalamazwe ayaqhubeka encishiswa intela yezenkampani eholweni eholweni eholweni eholweni eholwa amashumi eminyaka amuva nje.

Izimiso Zentela Ezimnyulu

Amazwe amaningana aseMpumalanga Yurophu, njenge-Estonia neLatvia, aye amukela intela ethatha imali eyisicaba ukuze enze imithetho yentela ilula futhi akhuthaze ukuthobela. Lezi zimiso zivame ukuba nemvume yokuthola imali ephansi ukuze zilondoloze intuthuko. Ukuhlola kwe-International Monetary Fund[[[FLT: 1]] kubonisa ukuthi intela eziyisicaba zingathuthukisa ukusebenza kahle kokulawula futhi zinciphise ukuphambuka, kodwa futhi zingandisa ukulingana uma zingaphakanyiswa ngokudluliswa.

Izikhungo Zentela

Izikhalo ezinjengeziQhingi zaseCayman, eBermuda, naseMonaco zinikeza intela ephansi kakhulu noma engenalutho ukukhanga inhloko - dolobha yakwamanye amazwe. Nakuba lokhu kungashukumisa izomnotho zendawo, kuphakamisa ukukhathazeka kwezimiso zezezimiso zezezomnotho ngoba kusiza abantu abacebile nezinhlangano zezizwe ngezizwe. I-OECD ne-G20 iholele imizamo yokunqanda ukuguguleka kwembulunga yonke nokushintsha kwenzuzo (BEPS) ngezindlela ezithathwayo njengesilinganiso esincane sentela yembulunga yonke yembulunga yonke ye-15% evumelana ngayo ngo-201.

Izinselele Ekuqondiseni Intela

Ngisho neziphakamiso zentela ezihlelwe kahle zibhekene nezithiyo ezinkulu uma kuziwa ekumisweni nasekuqondiseni.

Ukumelana Nezombangazwe

Izinguquko zentela zivame ukulwa namaqembu enzalo. Abanikazi bamakhaya bamelana nezinguquko zenzalo yentela; ukusekela amabhizinisi intela ephansi noma ekhethekile; futhi abavoti baphikisa intela entsha. Umjikelezo wezombangazwe ngokwawo ungavimbela izinguquko ezithatha isikhathi eside, njengoba abenzi bemithetho bengavumela ukuncishiswa kwentela okufushane ukuze bazuze ukuthandwa ngaphandle kokukhokhwa kwentela. UMthetho we-Teaxic Reformation wangolution ka-1986 wawuyimpumelelo engavamile, kodwa imizamo eminingi yokulungisa incintisana nokuphikiswa okugxilile.

Umthwalo Ophathisiwe

Imithetho eyinkimbinkimbi yentela ibangela izindleko ezinkulu kokubili kuntela nakohulumeni. Ngokwesibonelo, i-IRS, ichitha izinkulungwane zezigidi minyaka yonke ekuqinisekiseni intela. Ukukhokha kunganciphisa lezindleko, kodwa ngokuvamile kudinga ukususa izikweletu ezithandwayo, okunzima ngokwezombangazwe. Ngaphezu kwalokho, izinselele zokuphatha zinkulu kakhulu emazweni asathuthuka anezindawo ezilinganiselwe, lapho ukugwema intela kudlangile khona futhi umnotho wethukela ulawula khona.

Ukubambisana Nokugwema

Ukuqinisekisa ukuthi abantu ngabanye namabhizinisi bakhokha izintela abazikweletayo kuyinselele engapheli. Intela igwema (ukuncishiswa kwentela) kanye nokungakhokhi intela (kungakhokhiwe ngokomthetho) kukhuphula intela futhi kululaza ukulunga. Ukukhula kwezomnotho nempahla yobuchwepheshe yezobuchwepheshe kuye kwenza ukuthobela kube yinkimbinkimbi nakakhulu. Ohulumeni basebenzisa kakhulu imininingwane kanye nokwaziswa okuhlangene kwezizwe ngezindawo ezivalekile, kodwa lezi zinyathelo ziphakamisa izikhalo zemfihlo futhi zidinga ukuthengwa okubalulekile.

Indima Yombono Womphakathi

Umbono wezakhamuzi ngokungakhethi, ukubonakala kokukhanya nokusetshenziswa kwethonya lentela ngokuqondile okukhona ngokwezombangazwe, unamandla okulawula isimiso sentela.

Imibono Yokungalungi

Abantu bazimisele kakhulu ukukhokha izintela lapho bekholelwa ukuthi isimiso silungile. Lokhu kuhlanganisa kokubili ukukhokha okuthe ngqo (ukusuka ngaphandle okungcono) kanye nokungalingani (abakhokhi bentela abalinganayo bephathwa ngendlela efanayo). “Umthetho kaBuffett” impikiswano eUnited States . Ukuqaphela ukuthi izigidi zezigidi ezithile zikhokha intela ephansi kakhulu kunonobhala bazo [1] kuveza indlela ukungalungi okungaqhubeki okungaqhubeki ngayo iziphakamiso zenguquko.

Ukubona Kahle Nokuthembana

Uma abakhokhi bentela bebona ukuthi imali yabo isetshenziswa kahle futhi isetshenziswa ezinkonzweni abazithandayo, cishe bavumelana nazo.

Umphumela Owaba Kubantu Abanobunzima

Imithetho yentela inemiphumela engenakulinganiswa kubantu abahlawulwa kancane kanye nemikhaya. Ngokwesibonelo, intela yokuthengiselana ngokulandelana. Izikweleti zentela ezifakelwe kahle zenza kube yinzuzo enkulu. Njengethilokhi lentela ekhokhelwayo i-Inhostwood Credit (EITC) e-U.S.---91 inciphise lemiphumela futhi inciphise ngisho nobumpofu. Nokho, izinhlelo ezinjalo kumelwe ziklanyelwe ngokucophelela ukugwema imithetho eyinkimbinkimbi evimbela ukuthatha inxaxheba. Umbono womphakathi ngokuvamile usekela ukusiza abasweleyo ngemithetho yentela, kodwa kunempikiswano ngezindlela eziphumelela kakhulu.

Isiphetho

Ukuqonda ukuhwebelana kwezinqumo zentela kubalulekile kunoma ubani ohileleke noma othintelwe yizezimali zomphakathi. Noma umgomo ukuthuthukisa ukukhula kwezomnotho, ukunciphisa ukungalingani, noma ukwenza lula isimiso, konke okukhethwayo kuhilela ukulinganisela impumelelo, ukulingana, ukulingana, nokungaguquguquki. Ngokuhlola ukuthengiselana okuyinhloko kwezentengo . ukuphumelela. Ukukhuliswa, ukukhuliswa kwemali, nokuyinkimbinkimbi.