Kuyini Ukukhokha Intela?

Intela iyindlela ohulumeni abaqoqa ngayo imali kubantu ngabanye, emabhizinisini, nakwamanye amahlelo ukuze bakhokhele izindleko zomphakathi. Lemali yabelwa izinkonzo ezibalulekile njengemfundo, ezokunakekela impilo, ezezemfundo, izakhiwo, izivikelo zesizwe, nezinhlelo zezenhlalakahle. Intela ayiphoqelekile, kodwa iminikelo yokuzithandela, futhi iphoqelelwa ngumthetho. Amandla okukhokha intela awumsebenzi oyinhloko wobukhosi, okwenza ohulumeni bakwazi ukunikeza izimpahla nezinkonzo ezingenakuthengwa ngokunelisayo.

Ukuqonda intela kubaluleke kakhulu kubafundi, othisha, nezakhamuzi ngoba kuthinta ngokuqondile iholo elilahlwayo, ukuziphatha kwezomnotho, nezinkonzo zomphakathi. Isimiso sentela esihlelwe kahle silinganisela isizukulwane semali ngenani lezentengiselwano nezimiso zezentengiselwano. Ngokuphambene, intela engaklanyelwe kahle ingaphazamisa izinqumo, isithibeza, isithibeza, futhi ingabi nakulingana. Lesi sihloko sihlola ukuthi amazinga ahlukene kangakanani kahulumeni /iphesenti, umbuso, nemali yendawo ngemishini yentela ehlukahlukene futhi kungani lolu lwazi lwezezakhamuzi ezifundile.

Umlando Wentela

Intela idala njengempucuko ehleliwe. Intela yaseGibithe lasendulo yaqoqa izintela zokusanhlamvu, amaRoma amisa intela, futhi amakhosi asendulo asekela izimpi ngokukhokhwa komhlaba nahwebelana. Isimiso sentela sanamuhla saqala ngokuphawulekayo ngokuphakama kwezizwe. E-United States, intela yentela kahulumeni yagunyazwa unomphela yiSichibiyelo sekhulu sekhulu ngo1913. Ngaphambi kwalokho, intela yezezintela nentela yezezimali yayiyimithombo eyinhloko yentela engokomthetho ekhokhwanywayo ezweni. Ukuqonda lomlando kusiza ekuchazeni ukuthi kungani intela ethile ikhona namuhla futhi ihlelwe kanjani yizinkinga zezomnotho, izimpi, nezidingo zezenhlalo. Ngokwesibonelo, intela eyaqalwayo iNkakhulu yezezomnotho yokuxhasa ukukhokhwawa kwezentengozentengo eyandayo phakathi nempini yempi yempi. Lokhu kusiza ukuqanda ukukhokhwazwa kwemithetho engokomlando kuqhubekela ukubusa kwemithetho yentela.

Izinhlobo Zentela

Intela ingahlelwa ngesisekelo sayo (okukhokhwayo) nangezinga likahulumeni eziphoqelelayo. Izinhlobo ezivame kakhulu zihlanganisa:

  • [ Intela ehlawulwayo - Intela ehholo, inzalo, inzuzo, neminye inzuzo. Ingakhokhwa kubantu ngabanye (intela yeholo) namabhizinisi (intela ekhokhelwayo). Intela ehholo ivame ukuqhubekeka, okusho ukuthi izinga lentela liyanda lapho inzuzo inyuka.
  • [ Intela yentela ye- - Intela ekhethekile yeholo esetshenziselwa ukuxhasa izinhlelo zomshuwalense wezenhlalo njenge-Social Security neMedicare. Ngokungafani nentela yeholo, intela yokukhokha idla ngokubuyiselwa ngoba isebenza kuphela esifubeni esithile seholo futhi ayisebenzi ekukhokheni imali.
  • Intela [ - Intela ekhokhelwayo esetshenziselwa ukudayisa izimpahla nezinkonzo. Ivame ukubuyela emuva ngoba abantu abaholayo imali ephansi bachitha ingxenye enkulu yemali yabo ezinkokhelweni ezikhokhelwayo. Izinga lokuthengwa lentela lihluka kakhulu ngokwezwe nasendaweni.
  • [ Intela ethambile[ - Intela yenani lezindawo noma impahla yomuntu siqu. Iwumthombo wemali ohulumeni bendawo ngokuyinhloko futhi isekelwe emalini yempahla ehlolwayo. Izikole zentela, iminyango yomlilo, imigwaqo, nezinye izinkonzo zendawo.
  • [ Intela exoxile - Intela ezimpahla ezithile ezinjengophethiloli, utshwala, ugwayi, nezibhamu. Intela yokuxosha ivame ukusetshenziswa ukunqanda ukusetshenziswa kwemikhiqizo eyingozi nokuxhasa izinhlelo zikahulumeni ezihlobene (umz., ukukhokha izimali emigwaqweni emikhubeni yamafutha).
  • I-Capital Gains Through - Intela yenzuzo etholakala ngokuthengisa impahla enjengezingodo, izibopho, noma indawo. Imali engakonga ingakhokhwa ngamazinga ahlukene kuye ngenkathi yokubamba (isikhawu sesikhathi eside).
  • intela yefa neFaka ePhakeme - Intela ekudluliseni ingcebo ekufeni. Intela yefa kahulumeni isebenza kuphela emasakeni amakhulu kakhulu, kuyilapho amanye amazwe ephoqelela intela yefa noma yefa lawo.
  • Abalawuli bentela [ – Intela ezimpahla ezithunyelwe kwamanye amazwe. Amatajiji asetshenziselwa ukuvikela izimboni zasekhaya futhi aphakamise imali, nakuba ingebalulekile kakhulu emalini kahulumeni namuhla kunasekhulwini le-19.
  • [ Intela yezentengiselwano - Intela yengcebo yenetha (ihlela izindleko eziphansi). Intela ecebile ayivamile e-United States kodwa isetshenziswa emazweni ambalwa aseYurophu. Impikiswano ibangelwa ukulinganisa ubunzima kanye nohambo lwenhloko.

Ukukhokha Intela Kwesigaba Sesigaba Sesizwe

Uhulumeni uncike ngokuyinhloko ezintelani zeholo (intela efunwa abantu kanye nenkampani) futhi ukhokha izintela ezibhalisayo. Ngonyaka ka-2023, intela ehlawulwa umuntu ngamunye elinganiselwa cishe kumaphesenti angu-50 emali ehholi kahulumeni, intela ehhala nge36%, kanye nentela yeholo yenkampani cishe ngamaphesenti angu-9%. Esasele yayivela ezintelani ezingaphandle, ezintelani zezindawo, abagwebi, neminye imithombo.

Umuntu Ngamunye Ukhokhela Intela

Intela yomphakathi ekhokhelwayo iyaqhubeka, nezinqolobane zentela eziyisikhombisa ezisukela ku-10% kuya ku-37% njenge-2024. Lesimiso sisebenzisa intela encishisiwe, okusho kuphela ingxenye yemali eholayo phakathi kwebhulayeni ngalinye ekhokhwa ngalelo nani. Izikweleti, izikweleti, nezikweleti, kanye nezintengo ezikhutshaziwe zinciphisa iholo elikhokhelwayo. Izikweleti ezivamile nezikweleti ezikhokhelwayo (ezifana nenzalo yemali yentela ehlayo neminikelo yokusiza abaswele) zivumela abakhokhi bentela ukuba behlise intela yabo. I-Aegeoce Infectived Revotion Incove (EITC) nethies Crence) nethis Regist Regist Recordstingstingsting ibalulekile esekela imindeywo ephansi nehver ehwolayo ehlawulwayo.

Intela yeholo incishiswa ngokugodla intela eholwayo futhi kulinganiselwa ukuthi ikhokha intela kubantu abasebenza. Abakhokhi bentela bafaka amafayela emali ebuya ngonyaka (Form 1040) ngoApril 15. I-International Revenue Service (IRS) inikeza futhi igunyaze imithetho yentela kahulumeni. Ukuqonda izibhukwana zentela nemali yokubolekisa izimali kubalulekile ekuhleleni imali yomuntu siqu. Isibonelo, iminikelo engokomhlala phansi e-akhawuntini yomhlalaphansi enjengo-401(k) noma ama-IRAS inganciphisa iholo akhona ngokukhokha intela uma kusalondololwa izimali zesikhathi esizayo.

Ukukhokha Intela

Intela yokukhokha incishiswa emholweni wezisebenzi futhi incishiswa abaqashi. Izinga lentela yeNyalo yezenhlalakahle ngu 6,2% ezisebenzini nangu-6,2% kubaqashi, isetshenziselwa ukuhola iholo elingu-R1,600 ngo-2024. Intela yeMedicare iyi-1.45% yezisebenzi nabaqashi, kodwa abakhokhi abangaphezulu kwenani lemali ehhanjiswayo (amaRandi angu-20 000). Abaholi abaholi abasebenzi abaholayo bakhokhela kokubili izigaba ze-Social Security neMedicare), kodwa bangadelwa ipesenti lenkokhelo yabo.

Ukukhokha intela kuhlehlela emuva ngoba zisebenza kuphela emalini edonswayo ekhokhwayo ekhokhwa ngokusemthethweni ekhokhwa i-Social Security, futhi iholo lokutshala imali alikho. Nokho, ziboshelwe ngokuqondile ezinzuzoni zesikhathi esizayo: Umhlalaphansi wezeNyuziya-londeko, ukukhubazeka, nezinzuzo zabasindayo, kanye nomshuwalense wasesibhedlela. Ukuxazululwa kwalezinhlelo isikhathi eside kuyinto ebaluleke kakhulu, njengoba imali ekhokhwawayo ibhekene nokuncipha emashumini eminyaka ezayo ngaphandle kwezinguquko ezinkokhelo noma izinzuzo.

Ukukhokha Intela Ngobuqaba

Izinkampani zikhokha intela yemali ekhokhwa uhulumeni ngenzuzo yazo. UMthetho ka-2017 i-Tcoughs ne-Jobs Tcops wanciphisa izinga lenkampani eliphezulu lisuka ku-35% liye ku-21% ethafeni. Intela yezentela ezikhokhayo iphikisana: ezinye ziphikisa ukuthi ziwumthombo obalulekile wemali, kuyilapho ezinye ziphikisa ukuthi ziyayekisa ukutshala imali futhi ekugcineni zithwalwa izisebenzi nabathengi. Izinkampani eziningi zisebenzisa izikweletu ezingokomthetho, izikweletu, izikweletu, nenzuzo yangasogwini ukuze zinciphise intela yazo esebenzayo. I-United States futhi intela yangaphandle iveza inzuzo yezinhlangano zangaphandle, nakuba ifaka intela ephinda kabili.

Ukukhokha Intela Kahulumeni

Izwe linegunya elikhulu lokukhokha izintela zelevy, ngaphansi kwemingcele engokomthetho-mthetho nomthetho kahulumeni. Izimiso zentela zikahulumeni ziyahlukahluka kakhulu, ezinye zincike kakhulu ezintela zemali eholwayo, ezinye ezintela zentela, ezinye (njenge-Alaska, Florida, Nevada, South Dakota, Texas, Washington, ne Wyoming) zingenayo intela yomuntu siqu. Amazwe aqoqa futhi intela yezezinkampani, intela ekhipha intela, kanye nentela yempahla (intela yempahla ibaluleke kakhulu ngokwezinga lendawo). Intela yentela yentela yentela yezwe, ezokwethuthwa, ezokwethuthwayo, ezokwethuthwa, ezomphakathi (Medicaid), ukuphepha kwempilo, kanye nezinye izinhlelo zikahulumeni zezezwe.

Intela Kahulumeni

Izifunda eziningi ziphoqelela intela yeholo lomuntu siqu. Izinga lokukhokha intela. Intela yemali kahulumeni ingaba ithafa (umz., i-Colorado ngo-4,4%) noma iqhubekele phambili namabhuloho amaningi (umz., iCalifornia ifinyelela ku-13,50%). Ezinye izifundazwe, njengeNew Hampshire, intela kuphela nenzuzo. Intela eholwayo kahulumeni ivame ukuncishiswa ngezincazelo zikahulumeni zemali ekhokhelwa intela kodwa ngezindlela ezihlukene nezikweleti. Izifunda eziningi zivumela ukuthengwa kwezikwele ezihlukene, kuyilapho ezinye zinikeza inzuzo yazo siqu yentela.

Intela eholayo kahulumeni ithintana nemijikelezo yezomnotho, inyuka phakathi nokuchuma nokuwa phakathi nokwehla komnotho. Izwe kumelwe lilinganisele imali njengoba lingakwazi ukukhokha imali ngokungenasiphelo.

Ukuthengisa Nokusebenzisa Intela

Intela yokuthengwa iwumthombo omkhulu wemali ezifundazweni eziningi. Kusukela ngo-2024, amazwe amahlanu awakho intela yentela yezentengiselwano kahulumeni: i-Alaska, iDelaware, iMontana, iNew Hampshire, ne-Oregon. Phakathi kokusho kanjalo, amazinga asukela ku 2.9% (Colado) kuya ku 7.25% (iCalifornia). Ngokuvamile ohulumeni bendawo banezela intela yabo siqu, benza izinga elihlangene lentela liphakame kwezinye izakhiwo. Uthengiselwano lusebenza ezintweni eziningi eziphathekayo, kodwa izinkonzo ngokuvamile ziyagwenywa. Ukudla okusetshenziswa ekhaya nokusetshenziswa kwezidakamizwa kuvame ukunciphisa imiphumela encithandweni yemali ephansi ehlawulwayo.

Ukunyuka kwe-ecommerce kunenkokhelo eyinkimbinkimbi yentela yokuthengisa. Ngemva kwesinqumo seNkantolo Ephakeme ka-2018 ku- South Dakota v. Wayfair, izifunda zingadinga ukuthengwa kwezindawo zokuthengisela intela ekhona nakamuva ngisho noma bengekho ngokoqobo esifundazweni. Lokhu kwandisa kakhulu intela kazwe futhi kwanciphisa indawo yokudlala abathengisi bendawo.

Ezinye Intela ZoMbuso

Intela ye-levy exexe (esetshenziselwa ukuxhasa izimoto), utshwala, ugwayi, ne-cannabis (lapho kungokomthetho). Ezinye izizwe zinentela yendawo noma yefa, nakuba izikhulu zikahulumeni ziyintela ephakeme kangangokuba amazwe ambalwa akhokhela intela kahulumeni. Amazwe ambalwa (i-Maryland, i-New Jersey, kanye namanye) afaka intela ezimpahla zawo siqu njengezimoto noma imishini yezebhizinisi. Ngaphezu kwalokho, amazwe angaqoqa intela enkulu kakhulu entela noma entela ebhizinisini.

Ukukhokha Intela Yasezingeni Lasezindaweni

Ohulumeni bendawo − ama-countium, amadolobha, izifunda, nezigodi ezikhethekile — ngokuyinhloko bakhokhelwa ngentela yempahla, intela yendawo, nentela yokusebenzisa intela. Intela ekhokhwayo ayivamile kakhulu endaweni kodwa ikhona kwamanye amadolobha (umz. iNew York City, iPhiladelphia, kanye nomasipala abambalwa). Izintela zendawo zikhokhelwa kakhulu kunentela kahulumeni noma kahulumeni ngenxa yentela yempahla kanye nentela yentela yezentengo ekhokhelwa idla ingxenye enkulu yemali ehlawulwa yimikhaya efuna imali ephansi.

Intela Yempahla

Intela yempahla iwumgogodla wezimali zikahulumeni wendawo. Ihlolwa ngezakhiwo zezindawo nezakhiwo ezikhona ngokusekelwe emalini yempahla. Izilinganiso zempahla, ukukhulula, nentela kuyahluka ngokwemithetho. Intela yentela yemali yentela i K-12 (cishe ingxenye yemali yesikole sendawo ezizweni eziningi), amaphoyisa nemisebenzi yomlilo, ukugcinwa kwemigwaqo, amapaki, imitapo nezinye izinkonzo zikamasipala. Izintela zempahla ngokuvamile ziyancitshiswa ezibhayiselweni zentela zikahulumeni, nakuba intengo yentela yemali yentela yakhona yayibekwe ngeR9 000 ngenguquko yentela ka-2017.

Izibalo zentela yempahla zihlanganisa amanani emali egeleze (intela ngenani elingu-R1 000) futhi zingahlanganisa ukuhlola okukhethekile ukuthuthukisa okukhethekile okufana nemigwaqwe yemigwaqwe noma imida yendle. Abanikazi bamakhaya bangafanelekela ukukhulula okunjengentengiselwano ehliswayo (inani elikhokhelwa intela yezindlu eziyinhloko) noma amaqhwa asezikhundleni ezinkulu. Izinqubo zokudlulisa izimpahla zivumela abanikazi bempahla ukuba bavivinye izibalo abakholelwa ukuthi azinembile.

Ukuthengisa Intela Endaweni

Ohulumeni abaningi bendawo bafaka intela eyengeziwe ngentela yentela kahulumeni. Izintela zentela ezihlangene zingadlula kumaphesenti ayishumi emadolobheni anezintela eziphakeme njengeChicago, iNew Orleans, neSeattle. Intela yendawo yokuthengisa ivame ukukhokhwa ngemali evamile noma izinjongo ezimisiwe ezinjengokuthutha, ukuphepha komphakathi, noma ukuthuthuka kwezomnotho. Abanye omasipala bafaka intela ekhethekile ehhotela elihlalayo (intela yentela yentela yentela yentela yentela), izimoto eziqashayo, noma ukudla okuthengwayo.

Eminye Imithombo Yenzuzo Yasendaweni

Ohulumeni bendawo baqoqa intela yezinkonzo ezinjengezimpoqo, indle, ukuqoqwa kwemfucumfucu, imvume yokwakha, kanye nezincwadi zamabhizinisi. Nakuba lezi zivame ukubizwa ngokuthi intela ekhokhwayo kunokuba kube intela, bayisayizindleko zokuphila emphakathini. Abanye ohulumeni bendawo bafaka intela kaphethiloli, intela kagesi, noma intela yokuxhumana nabantu. Ezizweni ezimbalwa, intela yendawo (ngokuvamile ezibizwa ngokuthi intela) incishiswa ekukhokheni izisebenzi ezisebenza ngemingcele yedolobha, kungakhathaliseki ukuthi zihlalaphi.

Ukukhokha Intela Nokuziphatha Kwezomnotho

Intela ithonya umuntu ngamunye futhi ithonye izinqumo zebhizinisi. Izinga eliphakeme lentela ehlawulwayo lingase linciphise umsebenzi owengeziwe, ukugcina, noma ukutshala imali, umqondo owaziwa ngokuthi i-Laffer Reforme. Nokho, ubufakazi obusekelwe ebukhonweni bubonisa ukuthi ukusabela kokuziphatha ezintela kuxhomeke ezicini eziningi, kuhlanganise nokutholakala kwentela, uhlobo lwentela, kanye nendawo ezungezile yezomnotho. Izintela zingasusa izimpahla ezikhokhwayo futhi zithathele kude nezimpahla ezingekho ebhacelweni noma ezithengwa nge-inthane (ngaphambi kokuba izimfuneko zenkongozo zenkongozo zishisiwe). Intela ingathinta ukukhetha kwezindlu kanye nezinqumo zebhizinisi.

Izisusa zentela, njengokuboleka izikweleti ngokucwaninga nokuthuthuka, amandla avuselelwayo, noma izindlu ezithola imali ephansi, ziklanyelwe ukukhuthaza imisebenzi ethile. Nakuba zingaphumelela, zingabangela futhi ukuba kube nzima ukukhokha intela futhi kunciphe izimali. Izindleko zentela ($revenue drusts) ukulahlekelwa yizikweletu, izikweleti, nokungahoxiwa kwentela (ukulingana namakhulu ezigidi zezigidi zezigidi zamaRandi) ngonyaka kuhulumeni kuphela. Ukuqonda lokhu kuhwebelana kuyisihluthulelo sokuhlola iziphakamiso zentela.

Umjikelezo Wentela Nokufuya

Kubantu abaningi, umjikelezo wentela uyaqhubeka minyaka yonke. Abaqashi abaholi bagodla imali futhi bakhokhe intela ekhokhwa ngesheke ngalinye elisekelwe endleleni yeW-4. Abantu abasebenza ngokwemisebenzi yabo kumelwe balinganisele ikota yentela abaholayo. Unyaka wentela uphela ngo-December 31, futhi ubuye ubuye ubeke (kuhlanganise nezithasi) ufanele ngoApril 15 wonyaka olandelayo. Abakhokhi bentela bangafaka izinhlelo zocingo besebenzisa i-software yentela noma baqashe ochwepheshe. Izinqubo ze-IRS zibuye futhi zikhokhelwe intela ehholweni ekhokhelwayo phakathi namasonto ambalwa.

Ukuhlela intela kuhilela inzuzo ehlelekile kanye nezikweleti zokunciphisa izindleko. Ngokwesibonelo, ukubhekisela inzuzo ekhokhweni ngonyaka ongaphansi ofikelwayo noma ukushintshwa kwezikweleti eziwunyaka weholo ophezulu kunganciphisa izintela zonke. Ukunikela kuma-akhawunti anezitafuzo zentela anjenge-401(k), ama-IRAS, nama-Health Savens Aakhawunti (ngokwamanje) kunikeza izinzuzo zentela kanye nokulondoloza isikhathi eside. Abafundi nabafundisi kufanele baqonde izisekelo zentela, ikakhulukazi uma benemisebenzi eyingxenye yesikhashana, imikhumbi ehlangene, noma umsebenzi wokulungisa intela ozimele.

Izimpikiswano Zemithetho Yentela

Isimiso sentela siyindaba yempikiswano yezombangazwe engapheli.

  • Ukuqhubekeka kwemiyalo. Intela - Ingabe amazinga entela kufanele anyuke ngemali esetshenziswa ekusakazeni ingcebo, noma ingabe izinga eliyisicaba kufanele lenze isimiso sibe lula futhi sikhuthaze ukukhula?
  • [[NT:0] ITax Cuts kanye nokwanda kwezomnotho - Ingabe ukunciphisa intela kuzikhokhela umsebenzi okhushuliwe wezomnotho, noma ingabe kwandisa ukuswela futhi kudinga ukuncishiswa?
  • Intela yezentengiselwano. Intela ehlawulwayo – Kumelwe intela kahulumeni iqongelelwe ingcebo kuneholo nje? Abasekeli bayiphikisayo inciphisa ukungalingani; abaphikisi banyusa ukulinganisela kanye nezikhalo zokuhamba ngendiza.
  • Imigodi ye-Tax ne-Base Broadening – izikweleti nezikweletu (ukuvala isisekelo) kungavumela amazinga aphansi lapho kunyuswa inzuzo efanayo. Nokho, i-packell ngayinye inobukhomba obulwayo ukuze igcinwe.
  • [ Intela yomhlaba wonke - Izinhlangano zamazwe ngamazwe kufanele zikhokhelwe kanjani ukuze kuvinjelwe ukushintshela inzuzo ezikhungweni eziphansi zentela? Isivumelwano sentela esincane sembulunga yonke se-OECD siwumzamo wamuva ukusingatha lokhu.
  • [ Intela engathi ngqikelele – izintela zekhabhoni noma izimiso ze-captic-trade kuhlongozwa ukunciphisa ukukhishwa kwegesi eshisayo. Lentela inganyusa inzuzo uma ilungisa ukushintsha kwesimo sezulu.

Isiphetho

Intela isici esiyinkimbinkimbi kodwa esibalulekile sokubusa. uhulumeni, nohulumeni bendawo ngamunye usebenzisa izinkonzo zentela ezihlukene ukusekela izinkonzo zezakhamuzi ezithembele kuzo. Ukuqonda indlela lentela esebenza ngayo (_amazinga ayo, izisekelo, imiphumela engokomnotho, kanye nesimiso sokuhwebelana kwabantu ukuze benze izinqumo zezezimali futhi bahlanganyele ngokunenjongo enkulu enkulu enkulu enkulu enkulu yenkulumo yentando yeningi. Abafundi nothisha abathatha intela bahlonyiswe kangcono ukuhlaziya iziphakamiso zentela zezombangazwe, ukuhlela izimali zabo siqu, nokuqaphela inzuzo yezentengozo zikahulumeni emphakathini. [FFFOLT:]][4] iqoqo lezentengosi yezentengozomthetho [[FFOct:]]] inikeza intengozo eziphambili zemali kanye nenani lethu elivamile.[FFoctive, intekozomthetho yezentengosi yezentengosi yomphakathi.[Fodvotion:[Fod org.]