Iirhafu yenye yeenkcitho ekufuneka zihlawulwe ngabahlawuli berhafu ekusebenzeni ngokuchanekileyo kuqoqosho. Akukho rhafu ngqo kuphela, kodwa ezo zithathwa ngokungathanga ngqo, njengoko uya kuba nakho ukuqinisekisa kweli nqaku. Kuba iirhafu zezona zinto zibalulekileyo umntu ngamnye, usapho okanye inkampani Kuya kufuneka uhlawule urhulumente ukuhlawulela iimfuno zomdibaniso, oko ke kube negalelo kwinxalenye yomvuzo wabo. Ukuya kuthi ga kwinqanaba lokuba bayimfuneko kwimimandla yentando yesininzi. Nangona inokubandakanya ngaphezulu kwesinye intloko ebuhlungu kwiingxelo zabarhafi.
Inye kuphela into ecace gca kwaye yile xa uhlawula irhafu engaphezulu, uya kuba nemali encinci kwiakhawunti yakho yokujonga. Into ithiyori ye-liberal yezoqoqosho ichasene. Kungenxa yokuba kuthetha ukuba abahlawuli berhafu baya kuba nemali encinci kakhulu yokuyisebenzisa ekusetyenzisweni okanye kwezinye izinto zoqoqosho. Apho iiakhawunti ngokubanzi zelizwe ngalinye zisokola kuba ukuhamba koqoqosho kuncinci kakhulu. Ngesi sizathu, zahlukile imisinga yezoqoqosho ezithandekayo okanye ukunganyusi okanye ukunciphisa umthwalo werhafu phakathi kwabemi.
Kwelinye icala, ayinakulityalwa ukuba iirhafu zinokuhlaziywa rhoqo kuxhomekeka kwiimfuno zelizwe ngalinye. Ukusuka kule meko ngokubanzi, kunokuthiwa ngezi zibonelelo zemali yimali efumana izibonelelo ezaneleyo ukwenza imisebenzi yabo. Kwizinto ezahlukileyo njengolawulo, izibonelelo okanye ulungiselelo lweenkonzo. Ngandlela thile, la macandelo axhomekeke kulo mthwalo werhafu ophuma epokothweni ngabahlawuli berhafu.
Iirhafu: ngokuthe ngqo nangokungathanga ngqo
Umahluko wokuqala kumaxabiso ngokubanzi wahlulwe phakathi kwirhafu ethe ngqo nengathanga ngqo. Ukusuka kule ndlela yerhafu, yeyokuqala eyona ndawo inomdla kwinxalenye enkulu yabarhafi kuba kufuneka bebahlawule kuzo zonke iimeko. Ngandlela-thile, kunjalo amaxabiso avuleleke ngakumbi kubo bonke ngenxa yeempawu zayo ezikhethekileyo. Kuba ngokwenyani, azizukuchaphazela kuphela abahlawuli berhafu ngendlela efanayo, njengoko uza kubona ukusukela ngoku.
Kwelinye icala, kukho oko kubizwa ngokuba yirhafu ethe ngqo, ezisisiseko eziwela ngqo emntwini, eluntwini, kwinkampani, njl. Kuba zisekwe ikakhulu kwi- amandla ezoqoqosho kwabo bachaphazelekayo. Oko kukuthi, kuxhomekeke kwiiasethi nakwimveliso yengeniso. Ezinye zezona zaziwa kakuhle kunye nezo kuya kufuneka ujongane nazo zezi zibhekisa kwirhafu yengeniso yakho, irhafu yomdibaniso okanye ilifa kunye nerhafu yesipho. Kananjalo nabanye abantwana abayi kuba phantsi kwengcaciso kamva.
Irhafu engathanga ngqo
Kwelinye icala, kukho olu didi lweefizi olubaluleke kakhulu ekuqokeleleni ingxowa mali kumazwe ahlukeneyo ehlabathi. Umahluko omnye owahlula komnye uxhomekeke kwinto yokuba ezi rhafu zibekelwa izinto kunye neenkonzo kwaye hayi ebantwini njengoko kunjalo ngerhafu ethe ngqo. Oko kukuthi, ngokungathanga ngqo njengoko igama layo libhekisa. Abantu basebenzisa imveliso okanye into kwaye ke kufuneka ahlawule irhafu ngezenzo zakhe. Ngamanye amaxesha ngendlela ebanzi kakhulu xa kufikwa kwiipesenti ezisetyenzisiweyo.
Ukusuka kule meko ngokubanzi, akukho mathandabuzo okuba ezi rhafu zinokuba zilungile kunezinye. Apho abanye bakhoyo kwaye besaziwa njenge-VAT, irhafu kudluliselo losapho okanye iirhafu ezikhethekileyo kwiziselo ezinxilisayo. Kuya kucaciswa ukuba ezinye zeefizi zihlawulwa ngokuxhomekeke ekubeni uyayitya imveliso yazo. Kuba enyanisweni, awuzalani nabo, awuzukubhatala ngalo naliphi na ixesha, njengoko kusenzeka ngalo mzuzu kunye nerhafu yotywala. Ayothusi into yokuba zisebenza kubathengi kuphela hayi kwabanye abantu njengoko sele sikuchazile.
Amaxabiso alinganayo okanye ahlehlayo
Olunye lolwahlulo olunokuthi luxhomekeke kwirhafu lolulawulwa zezi paramitha zikhethekileyo. Apho ukulingana kweerhafu kubhekisa kwipesenti esisigxina apho isiseko serhafu singathathelwa ngqalelo kwaphela. Kwelinye icala, kukho iirhafu kuchongwe njengokubuyela umva kwaye yeyiphi apho iphezulu inzuzo okanye ingeniso, kokukhona kuya kufuneka ukuba uhlawule. Omnye wale mizekelo ungamelwa yi-VAT kwimpahla esisiseko, exhaphake kakhulu kwinkqubo yangoku yerhafu eSpain.
Las amazinga aqhubela phambili zisenokuba zezona zingakhathalelwanga, kodwa azisayi kuba zezona zibalulekileyo ngokwembono yezemali. Isicwangciso-qhinga sayo serhafu sisekwe kwi-axiom elula njengokuba inzuzo ephezulu okanye irente, inyusa ipesenti yerhafu ekufuneka ihlawulwe ngabahlawuli berhafu. Umzekelo ocacileyo wale nkqubo yerhafu ngulowo ubonakaliswa yirhafu yengeniso, yenye yezona zinto zibalulekileyo kwikhalenda yezemali yaseSpain kwaye ibiqhubela phambili ngokwenyani ukusukela ekudalweni kwayo. Ukuya kwinqanaba lokuba inokwenzakalisa umdla wakho werhafu kuxhomekeke kumvuzo onawo kunyaka ngamnye.
Iirhafu eziphambili
E-Spain, kukho uthotho lweerhafu ezime ngaphezulu kwezinye kwaye zezona sizokuzazisa kuwe ngengcaciso ethe kratya. Babhekisa kwezinye zezona zibalulekileyo ikhalenda yezemali kazwelonke kwaye ezo ziphawuleka ngenxa yokuba zikwindawo yoLuntu oluZimeleyo okanye kuNondyebo weNgingqi, kodwa nezinye zilawulwa nguRhulumente.
Enye yezona zinto zibalulekileyo yile Irhafu yengeniso yomntu (IRPF). Irhafu kumvuzo yirhafu ehlawuliswa kwinzuzo yabantu, iinkampani, okanye amanye amaxabiso ezinto ezisemthethweni. Kufuneka uyenze ibe semthethweni unyaka nonyaka kwaye apho yonke ingeniso evela emsebenzini kunye nengeniso kufuneka ithathelwe ingqalelo. Phantse bonke abahlawuli berhafu kufuneka bayenze ibe semthethweni, kwezinye iimeko kuvavanyo lokuzibuyisa okanye lokuhlawula. Ayifanele inkcazo eyongezelelweyo ngenxa yokuthandwa kwayo kakhulu ngabo bonke abahlawuli berhafu.
Irhafu yoMbutho (IS)
Ewe, le rhafu ayikho enkulu njengangaphambili. Akumangalisi ukuba irhafu yomdibaniso yeyona ibhekisa kwirhafu yengeniso yomdibaniso, eyirhafu ethe ngqo, yohlobo lomntu kwaye ihlala ikwirhafu enye iwela kwinzuzo efunyanwa ziinkampani. Kwelinye icala, awungekhe ulibale ukuba isicelo sayo senziwa ikakhulu kwiinkampani hayi kubantu abathile, ke oko kuthintelwe ngakumbi kwiziphumo zazo zokwenyani.
Elinye inqanaba lezi mpawu lelo libhekisa kwiRhafu yoTyalo, eyaziwa ngcono njengerhafu yobutyebi okanye irhafu yethamsanqa. Yinqanaba elibalulekileyo elisetyenziswa ngokukodwa, hayi kwingeniso yonyaka okanye kwintengiselwano, kodwa Kwimpahla yakho yabantu bendalo. Ukuya kuthi ga kwinqanaba lokumisela ubutyebi bokwenyani babantu, ukuya kuthi ga kwinqanaba elincinci okanye elincinci. Ke ngoko, kuthintelwe ngakumbi kubo bonke abemi kwiiyantlukwano ezivela kwezinye ngokubanzi.
Irhafu eyongeziweyo (VAT)
Enye yeerhafu ezinkulu ezinyanzeliswa kwikhalenda yezemali kazwelonke kwaye inika uthotho lokwahluka okumisela njengezinga elithile. Ukusuka kulo mongo, iVAT yirhafu ekufuneka uyenzile kwinxalenye elungileyo ye imisebenzi yobungcali kunye nentengiso. Ukuze ucace ngakumbi ukusukela ngoku, kuya kufuneka uyazi ukuba i-VAT ngumthwalo werhafu ekusebenziseni, oko kukuthi, ixhaswe ngumthengi njengerhafu yokurhafisa, esetyenziswa kumazwe amaninzi kwaye isasazeke kwi-European Union.
Isetyenziswe ngeepesenti ezahlukeneyo ngokuxhomekeke kwizinto ezininzi eziguquguqukayo. Kungenxa yokuba iyasebenza, iyahluka ngokuxhomekeke kwimveliso okanye inkonzo ethengwayo okanye ethengisiweyo, ke ngoko kukho unyango olwahlukileyo kwiVAT. Njengoku kulandelayo esikubhenca apha ngezantsi.
- IVAT ngokubanzi (21%)
- Eli linqanaba le-VAT emiselweyo kwaye iya kusebenza kuninzi lweemveliso kunye neenkonzo: impahla, i-DIY, icuba, iinkonzo zokufaka imibhobho yamanzi, ukubuk 'iindwendwe, izixhobo zombane zasekhaya, njl.
- Ukuncitshiswa kweVAT (10%)
- Iintlobo ezininzi zeemveliso zingena kolu hlobo njengoko usazi ngoku. Eyona idume kakubi ibandakanya ukutya, amanzi, amayeza.
- I-VAT encitshiswe kakhulu (4%)
- Ixabiso le-VAT elincitshiswe kakhulu lisetyenziswa kwimpahla kunye neenkonzo ezithathwa njengezibalulekileyo. Njengale miba ilandelayo esikubhenca yona:
Ukutya okusisiseko kwingobozi yokuthenga (ubisi, isonka, irayisi, njl.
Iincwadi namaphephandaba (iimagazini namaphephandaba)
Amayeza okusetyenziswa ngabantu
Iiprosthetics, izinto zangaphakathi zokufakelwa, ii-orthotic kunye nezithuthi zabantu abakhubazekileyo.
Kananjalo asinakuyilibala irhafu yokuThengisa izindlu nomhlaba, eyaziwa ngcono ngegama layo, IBI. Kule meko, ngokungafaniyo nabanye, irhafu yengingqi ethe ngqo irhafu kubunini kunye namalungelo okwenyani onayo ngaphezulu kwayo nayiphi na into yokuthengiswa kwezindlu.
Irhafu luhlobo lwegalelo elenziwa ngabemi kubantu bakaRhulumente ukuze afezekise imisebenzi ayinikiweyo. Ingxaki edla ngokwenzeka kukuba sibeka imisebenzi engakumbi kuRhulumente kwaye nemisebenzi esiyifaka kuRhulumente, kuya kufuneka sihlawule irhafu engaphezulu.
Ekuphela kwemisebenzi ekufuneka urhulumente enayo yile:
- ukhuseleko lobomi
-ukukhusela izivumelwano
- ukukhuselwa kwepropathi yabucala.
kwaye njengoko sisazi ukuba kukho iindidi ezimbini zerhafu:
-Ngqo: ezinxulumene nomvuzo womntu. Umbono wale rhafu ukunciphisa umahluko kubutyebi. Umzekelo wale rhafu eGuatemala unokuba yi-ISR (irhafu yengeniso)
-Ngathanga ngqo: zezi ezo zingadibaniyo nomvuzo womntu. Le rhafu isekwe kwinto egqitywe ngumntu. umzekelo wale rhafu eGuatemala unokuba yi-VAT (ixabiso elongeziweyo lerhafu)