Intela kwamaciko

Zonke izintela, izimpawu Dynamics ngesilinganiso cut emcimbini andise ingeniso okungukuthi kuncike le ntela, labizwa ngokuthi kwamaciko. Lena iqembu kahle esikhulu intela, sifaka zonke izintela engesobala. Ngakho-ke, intela kwamaciko njengenhlangano uhlobo ongaqondile isethi ngesimo abanezeli ezinye izimali eziseceleni intengo impahla noma amazinga lapho emsebenzini noma sihlinzeke izinhlelo. Lokhu ipharamitha into esemqoka esihlukanisa intela kwamaciko, njengazo zonke engaqondile esuka zentela eqondile.

Lo mshini ukukhokhisa intela kwezintela ezinjalo ukuthi eyinhloko umthelisi lapha akusilo isimo njengoba enjalo, kodwa umnikazi lenkampani noma izinkampani ezikhiqiza imikhiqizo noma sihlinzeke izinhlelo. Ngemva kokuphela inqubo ukukhiqizwa, inkampani ethengisa izinto ngamanani athile noma amazinga, okuhlanganisa i-premium (VAT, isibonelo). Le nkampani ithola izimali yokuthengisa, futhi kakade ngesisekelo lingakanani, kufanele akhokhe intela esimweni. Ukusebenza indlela, ngaphansi isenzo zazo umnikazi, njengoba sekushiwo, uba ngalendoda, futhi umthengi - abakhokhi bentela. Ngaphezu kwalokho, ngale indlela intela njengoba simaskwe ngumuntu ongashadile, Ngeke wazi kahle ubukhulu bakhe.

Kwezomnotho, intela kwamaciko ingakhokhelwa e amafomu alandelayo:

- value added tax (VAT). Lokhu value yengezwe ukubaluleka izimpahla kuzo zonke izigaba ukukhiqizwa futhi yokuthengisa nqubo. Uzikhokhele le ntela kwamaciko njengoba uthuthukela ngokusebenzisa izigaba izimpahla inqubo ukukhiqizwa futhi inqubo kuze kokuthola ikhasimende sokugcina;

- mkhuba emsebenzini. intela okunjalo kuhloselwe ikakhulu ukusungula maqondana izinto mass ukusetshenziswa (ukudla, imikhiqizo kagwayi, ukukhucululwa kwendle nenhlanzeko, njll). Ukuze zihlanganisa mkhuba futhi izinkokhelo Tinsita nezinye izinhlobo ezivamile kwetinsita ebantfwini kungabikhona,

- Customs duty kuyafana ukuthi we mkhuba emsebenzini kuphela maqondana nezimpahla zazo amazwe ezivela phesheya;

- intela kwemvelo (iqoqo) uhlobo intela ezingaqondile, ukuthi is icala imisebenzi ehlobene ingozi umonakalo emvelweni zemvelo.

Kukholakala ukuthi kwamaciko uhlelo intela maningi amathuba okwenza isimo sibe sibi isimo sezimali zabampofu. Ngakho-ke kubalulekile ikakhulukazi ukuqinisekisa izimiso yobulungiswa kezokuhlalisana iqala ukuthatha ehloliwe i-income tax. Inhloso Its main - ukuhlola ukuhambisana amagugu kanye nemithetho ukubala intela kunoma iyiphi inkampani nezimfuneko zomthetho, okungukuthi Chap. 25 we Tax Code. okuqukethwe kwamabhuku olufaka:

- zonke izinhlobo ibala sokubalwa le ntela;

- ukunquma amanani ukuthi kungenzeka zifakwe unyaka wentela;

- base intela;

- izitatimende zezimali njengoba luhlobene le ntela;

- ngezigaba kanye ukwaziswa okuningiliziwe zonke izikweletu zentela, kubandakanya intela imali eyinzalo engakakhokhwa;

- inqubo intela inkokhelo ukuze isabelomali.

Ukuze ngandlela-thile nokunciphisa imiphumela esinzima uhlelo kwamaciko ezingqimbeni kakhulu kabi evikelwe sabantu futhi uyisondeze ku okushiwo izimiso yobulungiswa kezokuhlalisana, ukusebenzisa uhlelo ezilinganiselwe sibalo yayo. Lokhu kusebenza, ngokuhambisana nomgomo wokusebenzisa "marginalist" - imfundiso yokuziphendukela Economist Austrian Carl Menger, othi noma iyiphi lemali esele emalini abampofu zihlale ligugu kuye kunemali efanayo ngoba abacebile.

Mshini of izibalo ezilinganiselwe enjalo ukuthi yokugcina sentela setha ngokuhambisana ethile Inani inzuzo. Kufanele kuqashelwe ukuthi umphumela ongemuhle kuyinto wakhona isimiso akususi ukuphela. Lokhu kuyiqiniso ikakhulukazi njengoba kwamaciko kakhulu mkhuba ezihlukahlukene izintela engesobala. Ngakho-ke, sisebenzise indlela eqine ngokungadingekile, ukuthi, setha amazinga isilinganiso kanye nakulowo onganakiwe. Nokho, it is hhayi zonke ingaxazululwa, njengoba isicelo ngesikhathi esifanayo isimiso proportionality futhi isimiso yokubheja imikhawulo akunakwenzeka. Iqiniso liwukuthi nayo, lezi amazinga equalized ngokuzenzakalelayo.