Hapana munhu anobvisa mutero ... hazvo, hapana munhu anofanirwa. Ivo chikamu cheumwe neumwe wedu hupenyu, uye isu tinobhadhara mutero kunyangwe isu tisingatozive kuzviita. Iyi ndiyo mamiriro eVAT.
VAT muEurope isu tese tinoibhadhara, kunyangwe zvikamu chete zvinoshanduka uye nemabatiro anoitwa nyika yega yega muEuropean Union.
Nei VAT ichikosha kwazvo muEurope? Kwete muEurope chete, mune zhinji dzenyika, VAT chikamu chakakosha chemari yenyika, nekuti, sezvatichaona mumashure, inoshanda kubhadhara mutero kuendeswa kwezvinhu uye masevhisi uye inomiririra inonyanya kukosha. mari iri mutero.
Ehe, ndosaka pakaitika dambudziko, uye hurumende inoda mari, mutero wekutanga wavanofunga nezvekubata, kana uyo unopikiswa zvakanyanya nevapikisi, inogara iri VAT, nekuti ndiyo inobata ruzhinji rwevanhu, uye nekuti chero kuwedzera, kunyangwe kweperesenti poindi, zvinoreva kupinda yemari kuhurumende homwe inokosha kwazvo.
Sezvauri kuona, muchinyorwa chino, isu tinokuudza zvese nezve VAT muEurope: huwandu nenyika, kuti inowanikwa sei, zvinokanganisa ... asi, chekutanga, zvakafanira kujekesa kuti VAT chii.
Chii chinonzi VAT
Zvinopesana kuti isu tese tinogunun'una, pane imwe nguva, nezvekuti tinobhadhara marii yeVAT muEurope, uye kana ukatibvunza, pamwe pane vashoma vanogona tsanangura kana tsanangura kuti chii chinonzi VAT chinotisiya takatsamwa.
VAT, usati wachera zvishoma, iwo mutero usina kunangaNdokunge, iwe paunobhadhara, semuenzaniso, terevhizheni, urikubhadhara mutero kuHurumende, kunyangwe dai ari iye muridzi webhizinesi anozadza fomu rekubhadhara kune Mutero Agency, kwete iwe zvakananga.
Zita VAT rinoreva "Value Yakawedzerwa kana Yakawedzerwa Mutero" ... asi chii chinowedzerwa kana kuwedzerwa kukosha? Ndiyo kukosha kwakawedzerwa kune zvigadzirwa nemasevhisi anogadzirwa munyika.
Kukosha kwakawedzerwa ndiko kukosha kwakawedzerwa kune chimwe chinhu. Semuenzaniso, fungidzira kuti une bhizinesi rinotengesa midziyo yemumba, uye wotenga SmartTV kubva kuSamsung, pa € 450, asi unoisa mutengo wekutengesa we € 700, uye unoitengesa. Iwe wawedzera kukosha kwe € 250 kuTV.
Izvo zvinoitika kana iwe uri munhu anogadzira zvinhu, kana anopa masevhisi. Vese vanhu nemakambani anowedzera kukosha kune zvakanaka kana sevhisi vanozviisa pasi pemutengo wakawedzerwa mutero.
Saka, VAT inobhadharwa, kana isu tinobhadhara zvesePese panopihwa chakanaka kana sevhisi kwatiri, ndisu tinoita chiziviso, ndiko kuti, muridzi webhizinesi.
Yakawanda sei VAT iri muEurope
Kune mhando dzakasiyana dzeVAT muEurope neSpain: pane chikafu, mishonga, tsika, zvinhu zvepamusoro, nezvimwe. Asi pane mwero weVAT kana mubhadharo une nyika dzese.
KuSpain iyo VAT yakagadzira i21%, asi nyika dziri nhengo dzeEuropean Union dzakabvumirana kuti huwandu hweVAT painopinda muEurope ingangoita 15%, kunyangwe mushure medambudziko rakasvika muna2008, dzinenge nyika dzese dzakakwira mitengo. zvakaitika munyika yedu, yakakwira kubva pa16 kusvika pa21%.
Kunyangwe zvakadaro, Spain iri pazasi peEuropean VAT avhareji, iri kutenderera, paavhareji, 21,48%, kuve yakanyanya kutaurwa, iri munzvimbo yechi12 patafura yeVAT muEurope.
Saka kuti iwe uzive zvirinani, iyi ndiyo VAT muEurope, nyika nenyika:
| Alemania | 19% |
| Ositiriya | 20% |
| Belgium | 21% |
| Bharugeriya | 20% |
| Cyprus | 19% |
| Croacia | 25% |
| Denmark | 25% |
| Slovakia | 20% |
| España | 21% |
| Finland | 24% |
| France | 20% |
| Greece | 23% |
| Hungary | 27% |
| Ireland | 23% |
| Italia | 22% |
| Latvia | 21% |
| Luxembourg | 15% |
| Malta | 18% |
| Poland | 23% |
| Putugaro | 20% |
| United Kingdom | 20% |
| Czech Republic | 20% |
| Romania | 24% |
| Suecia | 25% |
Sezvauri kuona, Spain haisi iyo nyika ine VAT yepamusoro muEurope, kunyangwe iri padyo neavhareji, isina kusvika 25% yenyika dzakaita seSweden kana iyo 27% yakashandiswa neHungary kuvagari vayo.
Matunhu anosunungurwa kubva kuVAT muEurope
Ehe, zvitende kana kwete, kune matunhu asingadikanwe kubhadhara VAT muEurope, uye ane hutano hwakakosha hwenhengo dzenyika dzeEurope, kana yekuve nehukama hwakakosha neEuropean Union.
Avo matunhu kana kubhadhara mutero wakaenzana neVAT, pasi peizvi, kana ivo havangobhadhara chero VAT-senge mitero. Aya ndiwo matunhu akakosha:
| NYIKA | Kutyisa |
| Alemania | Helgoland Island uye Büsigen Territory |
| España | Ceuta, Melilla neCanary Islands |
| France | Guadeloupe, Guyana, Martinique uye Reunion |
| Italia | Livingo, Campione d'Italia uye Mvura yeItari yeLake Lugano |
| Greece | Gomo Athos |
| Ositiriya | Jungholz naMittelberg |
| Denmark | Dunhu reGreenland uye Territory yeFaroe Islands |
| Finland | Aland Island |
| United Kingdom | Channel Islands neGibraltar |
Kune urwu runyorwa tinofanirwa kuwedzera mamwe matunhu ane hutano hwakakosha, kana huwandu hwakakosha, uye hunoshandiswa nePortugal, neChitsuwa cheMadeira, France nechitsuwa cheCorsica, kana Girisi nezvitsuwa zviri muAegean Sea.
Chii chakaderedzwa uye chakanyanya kuderedzwa VAT
Kune akasiyana Mitengo yeVAT muEurope uye munyika yega yega, kunyangwe zvichipiwa kuti nhungamiro dzakatemwa neEuropean Union kubva kuBrussels dzinoremekedzwa.
Imwe yemhando dzeVAT inotonga hupenyu hwevekuEurope ndiyo inonzi 'Kuderedzwa VAT', icho hachisi chinhu chinopfuura chiyero cheVAT chakaderera pane chaicho, chinoiswa kune zvimwe zvigadzirwa kana masevhisi anoonekwa seakakosha, senge chikafu, mishonga kana mabasa akadai sekutanga kurapwa, rubatsiro rwemagariro, uye izvo zvinoshanduka munyika yega yega.
Dzimwe nyika, sedzedu, dzinoshandisa imwe mhando yeVAT inonzi yakaderedzwa zvakanyanya kune mamwe marudzi ezvigadzirwa nemasevhisi.
Hurumende inotungamirwa naMariano Rajoy Brey yakawedzera zvese matanho eVAT, achisara pa10% uye 4%, zvichiteerana, iyo yakadzikiswa VAT uye yakanyanya kuderedzwa
Chibvumirano chenyika dzese dzeEuropean Union chinosimbisa kuti VAT yakadzikiswa haifanire kunge iri pasi pe10%, uye kuti iyo yakanyanya kuderedzwa, isina huwandu hushoma hwakagadzwa, inogona kungoshandiswa kune mamwe marudzi ezvigadzirwa nemasevhisi.
Bulgaria neDenmark ndidzo chete nyika parizvino dzisina kana kuderedzwa kana zvakanyanya-kuderedzwa VAT yakagadzwa, ichishandisa VAT yakajairwa kune zvavo zvese zvigadzirwa nemasevhisi.
Dzimwe nyika dzinoshandisa mhando mbiri dzeVAT, uye dzinowanzo kuve dzakatenderedza 10%, uye kune mamwe anoshandisa 0% mwero wakadzikiswa zvakanyanya, senge Ireland, Latvia kana United Kingdom.
Shanduko yeVAT muEurope
Sezvazvinoitika munzvimbo zhinji, hurumende, neEuropean hazvisi izvo chete, vanononoka kuchinjira kunguva nyowani, uye vanosara kumashure mukunonoka kunovazivisa, uye VAT muEurope haisi mutorwa kune izvi.
Kune akawanda Zvikanganiso zveVAT nenzvimbo dzaasina kukwanisa kuenzanisa, semuenzaniso, yakadzikiswa VAT inoshanda kumabhuku epanyama, asi bhuku redhijitari rinotererwa neVAT yakajairika, kuSpain iyo, semuenzaniso, inoreva kuti vamwe vanobvisirwa mutero pa4% uye imwe pa21 %.
Nyanzvi dzinoona shanduko yakakosha, uye Paramende yeEuropean yatove neshanduko dzinoverengeka dzakagadzirirwa, kuitira kuti VAT isiri nyore kunzvenga, uye kuti European Union isarasikirwe neaya, zvimwe kana mashoma, makumi mashanu emabhiriyoni euros asingapindi muhomwe ye hurumende.
Heano shanduko dzinotarisirwa:
VAT ichabhadharwa munyika yekuenda
Kusvika parizvino, kana chero chigadzirwa chakatengwa kune imwe nyika, chaibhadharwa munyika yekwavanobva, semuenzaniso, kana iwe kuSpain wakatenga chigadzirwa muHungary, mukuzivisa kwemuridzi wenzvimbo, ichaisa VAT ku 27% yeHungary, uye hurumende yeSpain ichaendesa kuhurumende yeHungary.
Iyo yakaoma kunzwisisa, asi inogona kungoiswa mumakore mashoma.
VAT mukutengesa zvemagetsi
Makore mashoma apfuura, kana chitoro chako chepamhepo chaive nehuwandu hwekutengesa, semuenzaniso, muFrance, iyo yakapfuura yakati rebei yekufamba, iwe waifanirwa kuzivisa kubhadhara kweVAT muFrance, zvichingodaro mune imwe neimwe yenyika uko kutengesa Vhoriyamu iri ichawedzera pamusoro peiyo diki renji iyo nyika yega yega inayo.
Iyi haisisiri nyaya yacho, uye maitiro akafanana neayo apfuura, ikozvino kubhadhara kweVAT kunogoverwa kubva kunyika yekumavirira kuenda kunzvimbo dzekuenda, zvichidzivirira kuti vanozvishandira nemakambani anofanirwa kuzivisa zvakasiyana nyika dzakasiyana.
Kuongorora kweVAT yakaderedzwa uye yakanyanya kuderedzwa
Chikonzero cheBrexit ndechekuti zvaive zvisingaite kuti e-bhuku raive neVAT yakawanda kupfuura bhuku chairo, kana kuti matamponi kana mapads haana kuiswa mukati meVAT yakaderedzwa zvakanyanya, uye iko kunyunyuta kwakapararira muEurope.
Ongororo yakawandisa yezvose zvinogadzirwa kana masevhisi eiyo VAT inokurudzirwa kudzivirira maburi mune zvigadzirwa senge zvataurwa pamusoro.
Pane zvimwe zvinoshanduka, asi isu tinotenda kuti, nezvose izvi, une pfungwa yakajeka yeiyo VAT uye kuti VAT inoshanda sei muEurope uye neshanduko dzinozoitika zvisingaiti.