Ukuqulwa kwezindlebe zomphakathi kumelela enye yezinqubo ezicace kakhulu neziwumphumela lapho kuhlolisiswa khona isimiso sentela kahulumeni, kuphikiswana, futhi ekugcineni kulungiswa. Kusebenza njengenkundla eyinhloko lapho abamisi-mthetho, ochwepheshe abakhokhelayo, ababheki bezimboni, nabaxhasi bezentengiselwano bomphakathi ukuze bahlole inguquko yezentengiselwano yezentengiselwano yezentengiselwano ehlongozweyo. Kubafundi bezentengo nezezomnotho, ukuqonda indlela ukuzwa kwentela okunethonya ngayo umthetho wentela eUnited States. Lesi sihloko sihlola indima ebanzi yezentengiselwano zezentengiselwano zezentetheleyo ezingokomthetho, ukuhlola imiphumela yabo eqondile nengaqondile, futhi siveza ukuhlola okungoko ngokomlando okubonisa amandla abo.

Indima Nendima Yamacala Ezinhlangano Zesonto Emthethweni Wentela

Imithetho ye-Congress ihlelwe ngamakomiti endlu yabameleli noma iSigele. Zifeza imisebenzi eminingi enzima esendaweni ezungezile yentela: ukuqoqwa kokwaziswa, ukwengamela, nokuhlelwa kwezinhlelo. Ngaphansi kwesimiso sekomiti, ukubuswa komthetho wentela kuxhomeke ngokuyinhloko kwi-House Ways and Amate Nation Committee ne-General Office. Zombili izindikimba ziphethe ukuqulwa ukuze zihlole izikweletu ezihlolwayo, zihlole imithetho ekhona, futhi zihlole imiqondo emishadalo emisha ngaphambi kokuba noma iliphi ivoti yentela noma igumbi lemali livele.

Ukulalela kuvumela amalungu ekomiti ukuba abize ofakazi abanikeza ubufakazi obubhaliwe nobudluliselwa ngomlomo. Laba ofakazi bangahlanganisa izikhulu ezivela eMnyangweni Wezimali, i-Internal Revenuence Service, i-Congregational Baccouncial Office, i-Joint Committee on Poclation, izazi zezesayensi yezomnotho, abaholi bezinhlangano, abameleli bezisebenzi, nabameleli bemikhakhakha yokucabanga nenzuzo engakhi. Ukubuza okulandelayo ubufakazi / / ngokuqhelekileyo abaxhasi abakhaliphile nabaphikisi − abasekelayo nabaphikisi besimiso esinikeziwe ukuze bavikele izikhundla zabo ngokucubunga obala.

Ngalé komjikelezo wemithetho yezezimali osheshayo, amacala akhona afeza umsebenzi wokwengamela. Bahlola indlela imithetho yentela ekhona esetshenziswa ngayo, ukuthi ifeza yini imigomo yayo ehlosiwe, nokuthi yimiphi imiphumela engalindelekile eye yavela. Ngokwesibonelo, ukubekwa kwe-Cuts and Jobs Act (TCJA) ka-2017 kuye kwaqhubeka kakhulu ngaphezu kokumiswa kwayo, ukunikeza abanikeli bentela nokuhlola okuqhubekayo kwemiphumela yayo engokwezomnotho, ekuthengisweni kwemali, nasekusakazweni kwemali.

Izinhlobo Zamacala Ezifanele Umthetho Wentela

ITaxāg ingenye yezigaba ezintathu. [[FLT:] Izimemezelo ezihlotshisweyo] zivame kakhulu; bacabangela imvume ethile noma izinhlelo, njengokushintsha kwentela yenkampani noma ukukhokha intela ekhokhwayo. Ukuzwa kuhlola ukumiswa nokuphatha imithetho ekhona, ngokwesibonelo, indlela i-IRS ephatha ngayo ukugcinwa kwentela noma indlela intela ethile ekhokhwelwe ngayo. [FLT]] izimemo ezikhokhelwayo [[FLT]] ngenxa yezehlokozobuthi [ezingu-"'ocemine] njenge-SCercencer ye-R noma i-SCMercencer] ye-ISPropolancer) futhi i-od promotiestiestives.[FFFodmistrip]

Imishini Yethonya: Indlela Izindlebe Eziwuphawu Ngayo Umthetho Wentela

Izindaba ze - Congress aziyibhali ngokwazo imithetho, kodwa zimisa imithetho ngezindlela eziningana eziqinile ezisebenza kokubili ekamelweni lekomiti nasezindaweni zomphakathi.

Ubufakazi Obuqaphile Nokuhlaziya Kobuchwepheshe

Ithonya eliqondile livela kolwazi lobuchwepheshe nolwezentengiselwano olunikezwa ofakazi abangochwepheshe. Izazi zezentengiselwano nochwepheshe bezentela ngokuvamile baveza izilinganiso ezisebenzayo ezifaka izimpawu, ukuhlaziywa kwemitapo, nezilinganiso zemali ezingashintsha isimo senkambiso. Ngokwesibonelo, uma iKomiti ehlangene ePhakathi yentela inikeza isilinganiso semali elinganiselwayo ebonisa ukuncishiswa kwentela ngokuphawulekayo, abenzi bemithetho bangalungisa izilinganiso zesigaba ezingu-3in, imigaqo encishisiwe, noma bengeze izinhlelo zokushona kwelanga ukuze kwenziwe izikhokhelo eziphambili. Ezimweni eziningi, ubufakazi obungochwepheshe buye baholela ekususweni kwenkongozelezekelo eboniswa ukuthi intela iphinde ihole noma ngokunokwenzeka ibangele izisusa ezingekho.

Ngaphezu kwalokho, ofakazi bavame ukunikeza eminye imiklamo efinyelela umgomo ofanayo ngezindlela ezimbalwa zokuhlanekezela. Ngokwesibonelo, ukuzwa ngenguquko yentela yomhlaba wonke ngo-2019, kwahlanganisa nobufakazi bezazi zezomnotho ezaphikisa ukuthi isimiso sentela yezwe esinemithetho eqinile elwa nokubhucungwa kwe-669 kuyoba ngcono kakhulu kunesimiso somhlaba wonke esinamazinga aphezulu. Kamuva lezompikiswano zavela emalungiselelweni eSikhumulo Somthetho sentela neSigqi sobukhomu esamisa i-Global I - Intonaclownfornforn NTAxed Infiged (GITY) nombuso we-Erosigiose kanye ne-Balosi (BRATE).

Ukucwaninga Komphakathi Nokusakaza Izindaba

Izindlebe zivulekele umphakathi futhi zibhalwe kabanzi yizindaba. Lokhu kuveza ithonya lobufakazi nokubuza. Uma ukuzwa kunemibono ephawulekayo, njengesihlalo sekomiti esicindezela isikhulu sezezimali ngemiphumela yokwanda kwentela ehlongozwayo emabhizinisini amancane, lowo mzuzu ungaguqula izindaba zezindaba futhi, umbono womphakathi. Ababukeli noma abafunda ngokuzwa bangase bathintane nabameleli babo ukuze bafune noma baqaphe, benezela utho lwezingcindezi zezentengo zezombangazwe ezithinta izibalo zezekomiti nephansi.

Ngaphezu kwalokho, umlando owakhiwa ukuqulwa kwecala, umbiko obhaliwe, amarekhodi, nekomiti kuyabika − kuba yindawo ehlala njalo yezimpikiswano zezokushayana. Abacwaningi, izintatheli, namaqembu abathengisi bavame ukumba le mibhalo ukuze basekele izimpikiswano zenguquko yentela noma imelane nezihlongozo zentela eminyakeni ethile kamuva. Lo msebenzi omkhulu uhlanganisa ithonya lokuzwa umuntu oyedwa kude kakhulu ngalé kosuku eyenzeka ngalo.

Imibuso Nempi Yezombangazwe

Izindlebe zisebenza futhi njengendawo yokubeka izikhundla zezombangazwe. Amalungu eqembu elikhulu ngokuvamile asebenzisa ukuzwa ukuze akhe icala ngezinhlelo zawo, kuyilapho amalungu amancane eqokomisa amaphutha futhi ephakamisa izimpikiswano. Lokhu kugwegwesa ngamandla, kuyilapho ngezinye izikhathi kugxekwa njengendawo yemidlalo, kuphoqelela womabili amacala ukuba achaze iziqu ezicacile zezikhundla zawo. Kwezinye izimo, umphakathi u-rera i-lavandāwarth ungakha izivulo zokuhlehla. Ngokwesibonelo, phakathi nokuzwa kwe-Cheairman Dan Rostenkawskiski (DÍIL) no-Sager Packwood (R69) basebenzisa inqubo yokulalela ukuze banikeze uphawu emabhizinisini athile, ukuhleleka kwesigaba se-bibis.

Nokho, i-expending iyiqiniso futhi. Endaweni yanamuhla ehlukene, ukuzwa kungahlukanisa, futhi uhlangothi ngalunye lukhulume ludlule olunye. Noma kunjalo, umbhalo ogciniwe ohleliwe wokuzwa unikeza isisekelo sokunquma ukuthi yiziphi izimpikiswano ezingaxazululwanga, futhi lowo mehluko wazisa ukuxoxisana okuvalekile okuvame ukulandela.

Ukuhlola Icala Elingokomlando

Ukuze siqonde ithonya langempela lezwe lokuqulwa kwecala kwamacala esonto ngokuphathelene nesimiso sentela, kuwusizo ukuhlola izenzakalo ezithile lapho ukuthethwa kwecala ngokwezinto ezibonakalayo kwashintsha khona inkambo yomthetho.

Isinyathelo Sentela Senguquko Sango - 1986

ITax Reform Act ka-1986 ibhekwa kabanzi njengesimiso esigcwele kakhulu sentela ye-U.S. Yehlisa amazinga aphezulu, yasusa izikweleti eziningi nezindlela zokugwema, futhi yasusa intela eholweni lokusetshenziswa. Ukuzwa kwemithetho ye-Congress kwaba nendima ebalulekile kulolushintsho. Kusukela ekuqaleni, i House Ways and Ash Committee yanikeza ukuqulwa okukhulu kwezindlebe ezinyangeni ezimbalwa, ifaka ubufakazi emakhulwini ofakazi abamelela amabhizinisi, izinyunyana, izinhlangano zentela, nohulumeni.

Enye inkathi yokuziguqula kwenzeka ngesikhathi sokuqulwa kwecala ebizwa ngokuthi “izindleko zentela”. OFakazi abavela ezinhlanganweni zokucwaninga ezingakhokhwa banikeza ubufakazi bokuthi amathekhi amaningi − njengalawo enzalo yendlu nentela yendawo — ngokunganaki azuza inzuzo ephakeme emakhaya kuyilapho enza okuncane ukukhuthaza ukuba umninikhaya noma uhulumeni ubeke imali eshisiwe yomphakathi. Lemiyaya kwaziswa yanikeza abenzi bomthetho isembozo zomthetho ukuba banciphise noma baqede izikweletu ezithile, ukuthutha okwakuyingozi kwezombangazwe kodwa okungalawuleki ngokwezomnotho. Umlando ozwayo wathola iphaketheko lokugcina, okwavala inqwaba yezembobo yokugwenywa kweze futhi kwanciphisa inani lemidensingo yemithelo kusuka ku 14 kuya ku-3.

Isikweleti Sentela Nemisebenzi Ka - 2017

Ngokungafani nenqubo yokukhipha imvume, ephindaphindiwe yeminyaka engu-1986 eyaveza inguquko, i-TCJA ka-2017 yafuzwa ngokushesha ngeKhomishane ngaphansi kokulawulwa kweRepublicaan. Noma kunjalo, kwabekwa ukuzwa . IKomiti yezezimali yabamba uchungechunge lokuthethwa kwecala ekuweni kuka-2017 eyahlola imiphumela yokuncitshiswa kwenani lenkampani lemali ehlongozwayo eholweni, ukutshala imali, nokulahlekelwa. Ubufakazi obuvela kwezezomnotho uWiliam Gale weBrokings Institution yaxwayisa ngokuthi ukuncishwa kwemithelo yenkampani ngeke kuholele ngeyodwa ngenkokhelo ephakeme, isholo yokuthi incintiswa kakhulu.

Nakuba isakhiwo esiyinhloko se-TCJA sasilokhu siqinile, inqubo yokuzwa yaveza ushintsho oluthile. Izinkinga ezaphakanyiswa phakathi nokuthethwa kwezindlebe ngokuphathwa kwebhizinisi elidlulayo ngokwezentengiselwano, ngokwesibonelo, zaholela ekudalweni kwenani elisha ngaphansi kwe-Cult 199A, okwakuhloselwe ukunikeza ukuhlukaniswa phakathi kwenkampani nezinhlangano. Ngokufanayo, ukuzwa okungakho ekukhukhulekeni okuyisisekelo kwelungiselelo le-BITAT kanye nokulinganiselwa okuqinile kwesithakazelo. Ngaphandle komlando wokuzwa, uMnyango wezimali wezimali neKomiti yezentengiso bekungeke kubangele ukuncishiswa kwemishini yezentengiselwano ngaphansi kwesikhathi esicindezela kakhulu.

Icala Lamuva Ngentela Nenguquko Yentela Yomhlaba Wonke (2021 - 2024)

Izibonelo zamuva nje zibonisa ukubaluleka okuqhubekayo kokulalela. Ngo-2021, uMongameli Biden wasikisela izinguquko ezinkulu emazingeni entela yenkampani, izintela ezinciphile, nemithetho yentela yomhlaba wonke njengengxenye ye-Aybian Beat Beather Beather factor face . IHouse ne-Grate Committee ne-Mail Committee yezezimali zabamba izingcingo eziningi phakathi konyaka. Umuntu ophawulekayo olalelayo ngokubhekisele kumthetho wentela [[FL: 0] Geom [[FLT] [[FL:1] isivumelwano esifinyekwe yi-OECD/IFRAMETY] ebanzi. OFakazi abavela eMnyango wezezimali kanye nochwepheshe bezemali engaphandle kufanele bafake imithetho yayo ehlelayo yonke imithetho yentela ebanzi. [i-CT] [irvocentiums procential thioces of produant] [iggnatious , ngokunguquase ka-C]

Nango-2023 no-2024, ukuqulwa kwezindlebe kwahlola ukuphela okuhleliwe kwamalungiselelo amaningi eTCJA ngemva kuka-2025. Ubufakazi obuqand ’ ikhanda buveza ukuthi kungenzeka ukuba intela yande kakhulu uma uMkhandlu ungathathi isinyathelo, futhi izingxoxo zokudlulisela amalungiselelo athile kuyilapho uvumela abanye baphele ngokuqondile inqubo yokuzwa eqhubekayo. Lokhu kuzwakala kakade sekulungisa ukuhlelwa kwenkulumo yenguquko enkulu yentela, ngokunokwenzeka eyokwedlula ukunaka kokuhlelwa kwemithetho eminyakeni eyishumi yokugcina.

Ukuhlaziya Okubucayi: Amandla Nokulinganiselwa Kwezindlebe Zezishaya - mthetho

Ukuqonda amandla nobuthakathaka bawo kunikeza umbono ocacile ngendima yabo ezinhlelweni zezentela.

Ukubona Kahle Nokulandisa

Amandla ezindlebe anconywa kakhulu ukubonakala kwawo. Ngokufaka izimpikiswano zezimiso emphakathini, ukuzwa kuqinisekisa ukuthi abenzi bomthetho kumelwe bavikele izikhundla zabo emlandweni. Lokhu kulandisa komphakathi kungavimbela iziphakamiso ezingathi sína ezingasoze zaqhubeka zihlolwa. Ngaphezu kwalokho, inqubo yokukhetha ufakazi, nakuba ngokuvamile ikhushulwa yizinhloso zeqembu elikhulu, isavumela izimpikiswano ezingase zingangeni ekuvalweni kwezingxoxo zomthetho. Irekhodi elishiyelwe ukuzwa lisebenza njengendlela yokuhlola ikusasa: Kunzima ngelungu leSivumelwano ukuthi lisekela intela yesigaba esiphakathi uma umbhalo uveza ukuthi bavotela inguqulo engcono kakhulu.

Ngaphezu kwalokho, ukuzwa izindaba kungaphakamisa izindaba ezinganakwa kakhulu. Ngokwesibonelo, ukulalelwa kwezisebenzi ze - IRS kuye kwaqokomisa kaningi ukugcinwa kwale nhlangano okungalawuleki, okuholela ekwandiseni kwemali elinganiselwe eminyakeni yamuva nje. Ngaphandle kwalezo zindaba, cishe umphakathi ubungeke uyiqaphele indlela abaphathi bentela abamukela ngayo intela ngokuzithandela negebe lentela.

Amakhono Okuma Nokwehla Kwemoto

Kulokhu, ukuzwa izindaba kuye kwaba izindawo zokuhlanganisa inkundla yezezombangazwe kunokuba kube yintuthuko yezimiso. Endaweni egcwele kakhulu, amalungu ekomiti angasebenzisa isikhathi sawo ukungabuzi imibuzo enikeza imvume kodwa ukunikeza amaphuzu abhalwe ngezinyawo ezingaphambili aklanyelwe amakhamera ethelevishini. OFakazi, nabo, bangakhethwa ngenxa yokuhlelwa kwabo kwemibono kunokuba bathuthukise ubuchwepheshe babo.

Ngaphezu kwalokho, ukuzwa kunganciphisa inqubo yokulawula ngaphandle kokuthuthukisa intuthuko. Ukuguqula intela ngokuvamile kuphumelela kakhulu lapho kwenziwa ngokushesha ukugwema ukunxenxa nokugeleza kwesimiso. Inqubo yokuzwa yenguquko ka-1986 yangenzeka kuphela ngenxa yokuvumelana okuyingqayizivele kokuthi ayisakho. Namuhla, ukuzwa okude kwentela kunganikeza abaphikisi abanesikhala esiphikisi isikhathi esengeziwe sokukhuthaza ukuphikisa, ukubulala isibhamu ngaphambi kokuba sifike phansi. Le-rock iyisici esiphoqelele ngempela ekhonweni soMkhandlu wokuphonsa izinselele ze-pice, njengasekuqediselweni kwe-TCJA noma isidingo sokunikeza intela yanamuhla yokulungisa intela yobuchwepheshe, ukumelana nobunzima obusemdlanga.

Amagebe Okumelela

Okunye ukulinganiselwa ukuthi ukuzwa akuqinisekisi ukumelelwa okulinganiselwe. Abakhokhi bentela abahlawulwayo abaholayo, abanikazi bezamabhizinisi abancane, nemiphakathi emincane ngokuvamile inikezwa phakathi kofakazi, kuyilapho izinhlangano ezinkulu kanye namanxusa aphambili ezokuhweba zijabulela izimemo ezivamile. Nakuba imithetho yamakomiti ngezinye izikhathi ivumela uhlu lofakazi abambalwa, ukusakazwa kobufakazi kungaphelelwa ezithakazelweni ezicebile nezihleliwe. Lokhu kungalinganiswa kuveza ukuthi amazwi azwayo ezindlebeni angase angabonisi ngokugcwele izithakazelo zabo bonke abantu baseMelika abathintelwe yinqubo yentela.

Isiphetho: Ukuphoqelela Abafundi Nezinguquko Zentela Zesikhathi Esizayo

Ukuqulwa kwamacala ezindawo kuseyingxenye ebalulekile yenqubo yentela. Kunikeza isisekelo sokwenza izinqumo ngolwazi, ukwenza umlando womphakathi wenhloso yomthetho, futhi kunikeza indlela yokulandisa. Kubafundi abafunda indlela imithetho yentela eyenziwa ngayo, ukuhlola ukuqulwa kwecala kunikeza isihlalo esiphambili sokuhlanganisa imicimbi yezentengiselwano, ezombangazwe, nomthetho ochaza ukubusa kwaseMelika.

Njengoba isizwe sibhekene nezimpikiswano ezigxekayo ngekusasa lesikhungo sentela yenkampani, ukuphathwa kwezinkonzo zezemishini, ukuphela kwentela ngayinye, nokulondolozwa kwezikweletu zikahulumeni, ukuzwa kuzophinde kuqhubeke. Ukuqonda amandla nobuthakathaka baso kuvumela izakhamuzi ukuba zithathe indiva ngokwengeziwe kulenqubo futhi ziqaphele ukuthi okwenzeka egumbini lokulalela lekomiti kunganikeza − futhi ngokuvamile kwenza − futhi zenza kanjalo − ukushintsha umthetho wezwe.

Ukuhlola ngokuqhubekayo ukuqulwa kwezincwadi kanye nokuqulwa kwemithetho yentela, abafundi bangahlola amarekhodi ekomiti ekhompathiswayo eKhomishane. ukqov ne iKomiti yeSikhungo seMathikithi sokuHlulisa izincwadi [[[[FLT:] 3] ukuze bahlele izimali ngokuningiliziwe nokuhlaziya. Ukunyukela kakhulu ekwakheni inguquko yonyaka ka 1986, [[FLT:] i-Tax Policy Center [ inikeza umongo obalulekile. Ekugcineni, umsebenzi kaWilliam Gale kanye nezinye izimali ekuhlolweni kwezentengo yomthetho yezentengo yezentengo yeze yezentengo yonyaka ne-Brooknstry, [[FLT] enikeza ukuhlelwa okunzima kwezentengoso yezentengoso yezentekozo enkulu izingxoxo zamuva, imicimbi, ithinta intengosi engcono kakhulu, futhi intethe abafundi baqala ukuhlanganisa ngokuzwa kahle nakuvumayo