Ingqiqo kunye neentlobo zerhafu

Urhulumente uthintela uqoqosho ngohlahlo lwezoqoqosho ezahlukeneyo. Imirhumo inokuthiwa enye yeengcambu eziphambili apho umgaqo-qoqosho wezoqoqosho uqhutyelwa khona. Ngoko ke, iintlobo ezahlukeneyo zerhafu zisetyenziselwa ukuphunyezwa ngokufanelekileyo kwalo msebenzi wokulawula.

Kubalulekile ukuba uqaphele ukuba uphuhliso lwezoqoqosho lwelizwe alukwazi ukwenza ngaphandle kwamanye amaziko eemali, ezibandakanya inkqubo yokurhafu. Ngenxa yokubaluleka kwesi sakhiwo sezoqoqosho, kunokuthi ukunyuswa kweerhafu kusebenze ngokuchanekileyo nokungaphazamisekiyo kwawo onke amanqwanqwa yamandla kunye noluntu, olunokufezekiswa nokufezekiswa kwenkqubo yentlawulo ephuhlisiweyo. Yingakho isiseko kunye Iintlobo zerhafu zidlala indima ebalulekileyo ebomini belizwe lonke. Ukuba sinokucinga ngentsholongwane yezoqoqosho, ke akukho nto inokuthi inkokhelo ibonisa ubudlelwane bemali ngaphakathi kweli lizwe, ifunyenwe imali, ephuma kuyo ukulahlwa karhulumente kwaye ithunyelwe kwiimfuno eziphosakeleyo.

Ngoko, makhe sibone ukuba ziphi iintlobo zeerhafu ezikhoyo. Udidi oluphambili luya kuqala ngokuhlukana kweerhafu ngokungaqondanga ngqo kunye ngqo. Iirhafu ezizodwa zikarhafu kwipropati okanye ngeniso yomhlawuli-ntlawulo (iinkundla zomthetho kunye nabantu ngabanye). I-Indirect, naportiv, ehlawulwa ngumthengi kwaye imela iintlobo zeeprayimari ezahlukahlukeneyo kwimpahla okanye kwiinkonzo, abathengi abazisebenzisayo.

Xa senza imisebenzi eyahlukeneyo okanye imisebenzi yezoqoqosho, iintlobo ezahlukeneyo zerhafu zicingelwe. Yonke into incike kwimeko yalo okanye irhafu kunye naluphi na umqondo kunye Iintlobo zerhafu zifakiwe kule nto okanye ngcaciso.

Ngoko, enye yezona zinto ziphambili yinkqubo yerhafu yengeniso, okuyi-accrual yerhafu yengeniso okanye ingeniso yezinto zombini kunye nabantu ngabanye. Kule meko, irhafu ngenzuzo yenkampani, ishishini okanye intlangano ihlawulwa kwiziko elisemthethweni. Ukuba sithetha ngemibutho yezorhwebo, umzekelo, iibhanki zorhwebo, zihlawula irhafu yengeniso.

Musa ukuwabalalisa kunye nepropati yabarhafi, apho irhafu ityala kwakhona. Oku kungenxa yokuba ixabiso lepropati linokuchaphazela ngenye indlela inzuzo yeshishini. Uhlobo olufanayo lwenkokhelo lunokuthi lubekwe kwerhafu kwimithombo yendalo, enokuchaphazela inzuzo, ngoko ke irhafu yengeniso (irhafu yengeniso). Imithombo yemvelo ibandakanya umhlaba, amanzi, ihlathi kunye nokunye. Ngoko ke, iirhafu zihlawulwa ngesiseko sendawo ekuya kuzo, oku: ityala lomhlaba, irhafu kwiholo lemali, ukuhlawulwa kwamanzi kwindawo ethile, njl njl.

Intlawulo yomhlaba yayingasoloko ihlawulwa eRashiya, irhafu yomhlaba yaqala ukusetyenziswa ngo-1992, kwaye oku kubangelwa ukuba ukusetyenziswa komhlaba okukhululekileyo kungabangela umonakalo kuphela kwezoqoqosho lwelizwe, kodwa nakwezinye iintlobo zomsebenzi wezoqoqosho. Kwaye ukuhlawulwa kwamanzi, njengomyalo, kukho amashishini oshishino abasebenzisa le mithombo kwiinjongo zemveliso.

Ngokubhekiselele kumntu ngamnye, irhafu ephezulu kule nqanaba yerhafu yengeniso. Isiseko salo sisekelwe kwinto esekelwe kwimali yengeniso, ukunyuswa kweerhafu okanye ukunciphisa ngokumalunga nemali yengeniso. Oku kwenza kube lula ukusebenzisa le mali kwiinkqubo zentlalo ezahlukahlukeneyo. Kuloluhlu lwabantu, irhafu yepropati iyasetyenziswa.

Zonke ezi ngasentla zisebenzisela ukurhafisa irhafu, kwaye ukuba ucinga ngeentlobo zerhafu ezichanekileyo, ezi zilapha ziza kuba yi-VAT (irhafu-added tax) kunye neentlobo ezahlukeneyo zentengiso. Ezi ntlawulo zifakwe kwiindleko zeempahla kunye neenkonzo. Kwi-core yayo, i-VAT yohlukwano phakathi kwexabiso kunye neendleko zezinto eziphathekayo ezibanjelwe kwiindleko zoshishino.