Babu wanda zai cire haraji… da kyau, babu wanda ya isa. Areangare ne na kowane ɗayanmu yana rayuwa, kuma muna biyan haraji koda lokacin da bamu ma san yin hakan ba. Wannan batun VAT ne.
VAT a Turai duk mun biya shi, kodayake kawai kashi-kashi ne ke canzawa da kuma yadda kowace ƙasa a cikin Tarayyar Turai ke samun sa.
Me yasa VAT yake da mahimmanci a Turai? Ba wai kawai a cikin Turai ba, a yawancin ƙasashen duniya, VAT babban ɓangare ne na tallafawa ƙasashe, tunda, kamar yadda za mu gani a gaba, yana biyan harajin isar da kayayyaki da ayyuka kuma yana wakiltar kusan mafi mahimmanci samun kudin shiga ta hanyar haraji.
Haka ne, wannan shine dalilin da ya sa lokacin da rikici ya faru, kuma gwamnati na bukatar kudaden shiga, harajin farko da suke tunani game tabawa, ko wanda yan adawa suka fi kiyayewa, shine VAT koyaushe, tunda shine yake shafar yawancin jama'a, kuma saboda duk wani ƙaruwa, koda da kashi ɗaya ne, yana nuna shigarwa na kudi ga asusun jihar yana da mahimmanci.
Kamar yadda kake gani, a cikin wannan labarin, za mu gaya muku komai game da VAT a Turai: adadi ta ƙasa, yadda ake samu, abin da ya shafi ... amma, da farko dai, ya zama dole a fayyace menene VAT.
Menene VAT
Abune mai rikitarwa cewa dukkanmu muna gunaguni, a wani lokaci, game da nawa muke biyan VAT a Turai, kuma idan kuka tambaye mu, watakila akwai whoan da zasu iya bayyana ko bayyana menene VAT wanda yake ba mu haushi.
- VAT, kafin yin abu kaɗan, haraji ne kai-tsayeWato, lokacin da kuka biya, misali, talabijin, kuna biyan haraji ne ga Jiha, koda kuwa mai kasuwancin ne ya cika fom din biyan kudin ga Hukumar Haraji, ba kai tsaye ba.
Sunan VAT na nufin "ueara Daraja ko Taxarin Haraji" ... amma menene ƙari ko ƙari? Valueara darajar ne ga kayayyaki da aiyukan da ake samarwa a cikin ƙasa.
Imar da aka ƙara shine ƙimar da aka ƙara wani abu. Misali, kaga cewa kana da kasuwancin da kake siyar da kayan aikin gida, kuma ka sayi SmartTV daga Samsung, kan € 450, amma ka sanya farashin sayarwa € 700, sai ka sayar. Kun ƙara darajar TV ɗin of 250.
Hakanan yana faruwa idan kai mutum ne mai yin abubuwa, ko bayar da sabis. Duk mutane da kamfanonin da suka ƙara darajar mai kyau ko sabis suna ƙarƙashin ƙarin harajin da aka ƙara.
Don haka, An biya VAT, ko kuma mun biya dukaDuk lokacin da aka kawo mana wani abu mai kyau ko sabis, mu ne muke yin sanarwar, ma'ana ma'anar kasuwancin.
Nawa ne VAT a Turai
Akwai nau'ikan VAT a Turai da Spain: kan abinci, magani, al'adu, kayan alatu, da dai sauransu. Amma akwai ƙimar VAT ko kuɗin da duk ƙasashe ke da shi.
A Spain VAT da aka samar shine 21%, amma ƙasashe membobin Tarayyar Turai sun amince cewa mafi ƙarancin matakin VAT lokacin shiga Turai shine aƙalla 15%, kodayake bayan rikicin da ya zo a cikin 2008, kusan dukkanin ƙasashe sun ƙaru yawan kuɗi, kamar ya faru a ƙasarmu, wanda ya tashi daga 16 zuwa 21%.
Ko da hakane, Spain tana ƙasa da matsakaicin VAT na Turai, wanda ke kusa, a matsakaita, 21,48%, don zama takamaimai, yana cikin wuri na 12 a teburin VAT a Turai.
Don ku kara sani, wannan VAT ce a Turai, ƙasa ta ƙasa:
| Alemania | 19% |
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Cyprus | 19% |
| Croacia | 25% |
| Denmark | 25% |
| Slovakia | 20% |
| España | 21% |
| Finlandia | 24% |
| Francia | 20% |
| Girka | 23% |
| Hungary | 27% |
| Ireland | 23% |
| Italia | 22% |
| Latvia | 21% |
| Luxembourg | 15% |
| Malta | 18% |
| Poland | 23% |
| Portugal | 20% |
| Ƙasar Ingila | 20% |
| Jamhuriyar Czech | 20% |
| Romania | 24% |
| Suecia | 25% |
Kamar yadda kake gani, Spain ba wata ƙasa bace wacce take da mafi girman VAT a cikin Turai, kodayake tana kusa da matsakaita, ba tare da isa 25% na ƙasashe kamar Sweden ko 27% da Hungary tayi amfani da su ga mazaunanta ba.
Yankunan da aka kebe daga VAT a Turai
Ee, yi imani da shi ko a'a, akwai yankuna da ba a buƙatar biyan VAT a Turai, kuma suna da kulawa ta musamman don mallakar ƙasashen Turai, ko don samun dangantaka ta musamman da Tarayyar Turai.
Wadancan yankuna ko biya haraji kwatankwacin VAT, ƙasa da wannan, ko kawai ba sa biyan kowane haraji na VAT. Waɗannan su ne yankuna na musamman:
| KYAUTA | GASKIYA |
| Alemania | Tsibirin Helgoland da Yankin Büsigen |
| España | Ceuta, Melilla da Canary Islands |
| Francia | Guadeloupe, Guyana, Martinique da Reunion |
| Italia | Livingo, Campione d'Italia da Ruwan Italia na Tafkin Lugano |
| Girka | Dutsen Athos |
| Austria | Jungholz da Mittelberg |
| Denmark | Yankin Greenland da Yankin Tsibirin Faroe |
| Finlandia | Tsibirin Aland |
| Ƙasar Ingila | Tsibirin Channel da Gibraltar |
A cikin wannan jeri dole ne mu ƙara wasu yankuna waɗanda ke da kulawa ta musamman, ko ƙima na musamman, kuma Portugal ke amfani da shi, tare da Tsibirin Madeira, Faransa tare da tsibirin Corsica, ko Girka tare da tsibirin da ke Tekun Aegean.
Abin da ya rage kuma ya rage VAT
Akwai daban-daban VAT farashin a Turai da kowace ƙasa, kodayake an tanadi cewa ana girmama jagororin da Tarayyar Turai ta kafa daga Brussels.
Daya daga cikin nau'ikan VAT da ke jagorantar rayuwar Turawa shi ne ake kira 'Rage VAT', wanda ba komai bane face ƙimar VAT ƙasa da ta gaba ɗaya, wanda aka shafi wasu samfura ko aiyuka waɗanda ake ɗauka na asali, kamar abinci, magunguna ko ayyuka kamar su kula da lafiya na farko, taimakon zamantakewar al'umma, kuma wannan canje-canje a kowace ƙasa.
Wasu ƙasashe, kamar namu, suna amfani da wani nau'in VAT da ake kira super rage zuwa wasu nau'ikan samfuran da sabis.
Gwamnatin da Mariano Rajoy Brey ke shugabanta ta kara duka VAT tranches, saboda haka ya rage a 10% da 4%, bi da bi, VAT da aka rage da mai yawa sun rage ɗaya.
Yarjejeniyar duk ƙasashen Tarayyar Turai ta tabbatar da cewa rage VAT bai zama ƙasa da 10% ba, kuma mafi girman ya ragu, ba tare da an sami mafi ƙarancin adadin da aka kafa ba, ana iya amfani da shi ga wasu nau'ikan samfura da aiyuka.
Bulgaria da Denmark sune kawai ƙasashe a halin yanzu da basu rage ko rage rage VAT da aka kafa ba, suna amfani da VAT gaba ɗaya ga duk samfuransu da aiyukan su.
Sauran ƙasashe suna amfani da nau'ikan VAT duka, kuma yawanci suna kusan 10%, kuma akwai wasu waɗanda ke amfani da ƙimar ragi mai sau 0%, kamar su Ireland, Latvia ko Kingdomasar Ingila.
Juyin juya halin VAT a Turai
Kamar yadda yake faruwa a yankuna da yawa, gwamnatoci, da na Turai ba banda bane, suna da jinkirin daidaitawa da sabbin lokutan, kuma suna baya a cikin jinkirin da ke nuna su, kuma VAT a cikin Turai ba baƙo ba ce ga wannan.
Akwai su da yawa VAT gibba kuma yankunan da ba ta iya sarrafawa ba, alal misali, rage VAT ya shafi littattafai na zahiri, amma littafin dijital ana biyan haraji tare da VAT na gaba ɗaya, a Spain cewa, alal misali, yana nuna cewa ana biyan wasu akan 4% ɗayan kuma a 21 %.
Masana sun hango wani muhimmin canji, kuma tuni Majalisar Tarayyar Turai ta shirya sauye-sauye da yawa, don haka VAT ba ta da sauƙi ta gujewa, kuma Tarayyar Turai ba ta rasa waɗanda, fiye ko lessasa, euro biliyan hamsin waɗanda ba sa shiga cikin asusun gwamnatoci.
Ga canje-canjen da ake tsammani:
Za a biya VAT a cikin ƙasar da aka nufa
Har zuwa yanzu, lokacin da aka sayi kowane samfuri a wata ƙasa, an biya shi a cikin ƙasar asali, misali, idan ku a Spain ku sayi samfur a Hungary, a cikin sanarwar mai mallakar kafawar, za ta sanya VAT a 27% na Hungary, kuma gwamnatin Spain zata tura wa gwamnatin Hungary.
Tsarin hadadden tsari ne, amma ana iya amfani da shi a cikin 'yan shekaru.
VAT a kasuwancin lantarki
A 'yan shekarun da suka gabata, idan shagonku na kan layi yana da ƙimar tallace-tallace, misali, a cikin Faransa, wanda ya wuce adadin motsi, dole ne ku bayyana biyan VAT a Faransa, da sauransu a cikin kowace ƙasashen da ƙimar tallace-tallace ta kasance shine zai haɓaka sama da mafi ƙarancin zangon da kowace ƙasa ke da shi.
Wannan yanzu ba haka bane, kuma tsarin yayi kama da na baya, yanzu an rarraba biyan VAT daga kasar asali zuwa kasashen da zasu je, tare da gujewa cewa masu aikin kansu da kamfanoni dole suyi kalamai daban-daban a kasashe daban-daban.
Binciken sake ragewa da rage VAT
Wani uzuri ga Brexit shi ne cewa ba zai yiwu ba cewa e-littafi yana da VAT fiye da littafi na zahiri, ko kuma ba a rarraba tampon ko pads a cikin VAT da aka rage ba sosai, kuma wannan abin korafi ne a Turai.
An sake yin bita akai-akai game da duk samfuran ko sabis na wannan VAT don samar da rata a cikin samfuran kamar waɗanda muka ambata a sama.
Akwai ƙarin canje-canje, amma munyi imanin cewa, tare da duk wannan, kuna da cikakken ra'ayi game da menene VAT da yadda VAT ke aiki a Turai da canje-canjen da babu makawa zasu faru.