Umsebenzi tax kwezoqoqosho.

Ingcamango yerhafu ibandakanya intlawulo esisinyanzelo kunye ukulwa, nto leyo ihlawulwe kuloo maziko izixhobo karhulumente ukuxhasa ngemali nokuxhasa imisebenzi izixhobo karhulumente kunye nee-arhente zikarhulumente wengingqi. impembelelo yakhe kunokubonwa kwi lwangaphakathi kunye noqoqosho yangaphandle, ubungakanani yerhafu ezibekwe ngurhulumente ngenxa yezizathu ezahlukeneyo - ukusuka nokunikezelwa yabemi yengeniso ngamnye phambi Ukungabikho Iziphumo zoqoqosho lwangaphandle.

Kufuneka kuqatshelwe ukuba imbono irhafu kunye nentlawulo ngokupheleleyo ezahlukeneyo. Umahluko engundoqo imbopheleleko intlawulo kunye nembuyiselo. Mu kuya kwa nshita iintlawulo zerhafu zenziwa kuphela ngesivumelwano esibhaliweyo phakathi Umhlawuli kunye impindezelo kuqinisekisa amalungiselelo karhulumente, kamasipala kunye neminye imibutho, iimali ezo imirhumo etsaliweyo, ubonelelo ngeenkonzo counter ukuya Mhlawuli. Omnye umahluko sisiseko senkxaso-mali. Irhafu ukuba ngemali kwiziko loluntu, ngeli xesha nokwenzeka zokuqokelela izixhobo karhulumente ayifakwanga. Nangona umsebenzi iirhafu kunye nemirhumo ziyafana.

Imisebenzi engundoqo iirhafu kunye nemirhumo zixhomekeke kwindlela yabo yokuhlela. Le nkqubo a division of:

• Ubhaliso izinto irhafu. Rates zerhafu ngqo omiselwe kwingeniso okanye impahla noqoqosho lwabantu zomthetho kunye bendalo (ingeniso, intlawulo yokusetyenziswa komhlaba kunye nezibonelelo zendalo, njl njl). Irhafu ngqo ihlawuliswa kuyo yonke ixabiso kwempahla, iinkonzo okanye imisebenzi ngu summation yabo (VAT, izitampu nerhafu yezonwabisi, imisebenzi amasiko , njl ..).
• Kwiindidi yokubheja. Eethenda abe iifom leevoti, inkqubela kunye kuchaswa. Eethenda uhlobo bulingane ezinyuselwe kwingeniso, nokuba ubukhulu balo, kwipesenteji elifanayo (yerhafu yengeniso). rates Progressive ukwandisa ixabiso layo ngokuxhomekeke utshintsho ubungakanani yengeniso irhafu ngendlela enkulu (tax zokuhamba). rates kuchaswa ukunciphisa ixabiso labo ngokuxhomekeke ukwanda kwingeniso (esibumbeneyo irhafu zentlalo kunye nemirhumo zikarhulumente).
• Kwinqanaba yolawulo. Amanqanaba yabelwa federal, urhulumente wengingqi zerhafu. irhafu Federal isekwe nguRhulumente Koti kunye neBhunga Federation, kwaye isebenza lonke kurhulumente, kwaye iya kuhlawuliswa ngamazinga flat. Nguwo lo VAT, izitampu nerhafu yezonwabisi, imibutho nzuzo ingeniso njl irhafu Regional eveliswa yi-Code Irhafu kunye nemithetho zakhiwo, evunywe yi-mandla zengingqi (tax yezothutho, irhafu yepropati, ulimo, njalo njalo). Iirhafu Local ihlawuliswa impahla kunye ilizwe ngabanye.

Ngenxa yoko, inkqubo yoqoqosho ezichongiweyo wezimali, ezilawulayo, ukwabiwa, ulawulo kunye umsebenzi ekuhlaleni zerhafu. Cinga uhlobo ngalunye umsebenzi yerhafu ngokwahlukeneyo.

Fiscal (main) umsebenzi uphawu naluphi na uhlobo izixhobo karhulumente. It inxaxheba kule lokusekwa mali mali karhulumente, ukudala isiseko eziphathekayo ukuze nokusebenza loqoqosho lwesizwe.

umsebenzi Regulatory imele ukwabiwa kwerhafu njengendlela ukugcina iinkqubo esebenzayo yokuzala, ushukumisa okanye ukunciphisa umsebenzi walo uphuhliso, abathatha inxaxheba ekusekweni eyinkunzi ezongezelekayo nokulungelelanisa bafuneka yabemi.

umsebenzi Control ivavanya kwaye achonge imfuno utshintsho okulungisa kwinkqubo irhafu kunye nomgaqo-nkqubo, ukudala iimeko ukuze kwakhiwe nokusekwa kunye nokusasazwa ingeniso evela kwezolimo.

umsebenzi Distribution udlala indima irhafu yentlawulo iintengiselwano umhambisi phakathi amaqumrhu asemthethweni kunye nabantu kwiinkalo ezahlukeneyo kunye namashishini.

umsebenzi Social - iseti zokusasaza kunye nokulawulwa kwemisebenzi zerhafu. Lo msebenzi inxaxheba ekukhuseleni amalungelo omgaqo-siseko abemi '.