Kwimihla ngemihla, iirhafu ziyinxalenye yenkqubo yethu yemihla ngemihla, nokuba awuyiqondi. Nangona kunjalo, sihlawula irhafu, zombini ngokuthe ngqo nangokungathanga ngqo kwiirhafu. Umzekelo, xa uthenga into evenkileni, okanye xa uthenga imoto esele ikho, okanye ikhaya komnye umntu. Ewe zizinto zemihla ngemihla esinokuzenza kubomi bethu bonke kwaye ngekhe wazi ukuba uhlawula irhafu ngqo ngayo.
Kodwa, Zithini iirhafu ezingangqalanga? Kuba zikhona? Kwaye, ngaphezulu kwako konke, zeziphi ezikhoyo? Konke oku nokunye okuninzi yile siza kukuxelela yona ngokulandelayo.
Zithini iirhafu ezingangqalanga
Iirhafu zinokwahlulwa zibe ngamaqela amabini amakhulu, ngokuthe ngqo nangokungathanga ngqo. Ezi zokugqibela zichazwe njenge ezo zirhafisa ngokungathanga ngqo amandla ezoqoqosho. Ngamanye amagama, iirhafu ezingangqalanga zezi zihlawulelwa ukusetyenziswa, ukugcwala okanye imveliso eyenzekayo. Kule meko, iya kuxhomekeka kwimveliso uqobo, hayi ebantwini, kungoko zingangqalanga, kuba kungenxa yokusebenzisa loo mveliso ekufuneka ihlawulwe.
Umzekelo, cinga ukuba uya kwiarhente yokuhamba kwaye uthathe isigqibo sokuqesha iphakheji yokuya eUnited States. Loo mveliso "irhafiswa" ngerhafu engathanga ngqo, oyibhatala ngento ebizwa ngokuba yiVAT. Ewe yenye yeerhafu ezaziwa kakhulu, kodwa inyani kukuba kukho ezinye ezingaphezulu ongazaziyo.
Kutheni le nto kukho iirhafu ezingangqalanga
Umbuzo omkhulu onokuzibuza wona ngoku sisizathu sokuba umntu, osele ehlawula imveliso, kufuneka ahlawule irhafu engathanga ngqo. Ngapha koko, yinto abantu abaninzi abanokuyicinga kuba sithetha ngemali ehlawulwayo ngaphandle kokuba umntu oyithengisayo akwazi ukuyonwabela.
Zonke iirhafu ezingangqalanga ziyinxalenye yenkxaso mali karhulumente, Kwaye bakhonza ukuqokelela imali. I-Arhente yeRhafu ngokwayo ibiphethe ngokuthethelela ukuqokelelwa kwale mali ngale ndlela ilandelayo: yirhafu ekufuneka iqokelelwe kuba ukusetyenziswa kweempahla ezifunyenweyo kuvelisa iindleko zentlalo ekufuneka zithwalwe. Kule meko, ezinye zeendleko zibonakala ngakumbi, njengecuba okanye utywala. Kodwa kwezinye kunzima ukuyiqonda.
Irhafu engathanga ngqo ihlawulwe eSpain
Nangona kunjalo, njengerhafu engathanga ngqo asinayo iVAT kuphela. Ngokwenyani, kukho iirhafu ezininzi ozihlawulayo kunale uyenzayo ungazi. Ke ngoko, senze ukudityaniswa kwezinto eziyiyo kwaye siza kuchaza iinkcukacha malunga nenye nganye yazo.
Irhafu eyongeziweyo (VAT)
Ixabiso elongeziweyo lerhafu, elaziwa ngcono njenge-VAT, yilento wonke umntu ayaziyo kwaye engazi nokuba kufuneka eyihlawule. Umzekelo, xa uthenga into, okanye xa ucela iinkonzo zomsebenzi, i-VAT iya kwixabiso ekufuneka lihlawulwe (ngaphandle kokuba kuchazwe ngenye indlela).
ESpeyin Sineentlobo ezintathu ze-VAT, eyona incitshiswe kakhulu ye-4%, enye yehle nge-10% kunye nesiqhelo, eyi-21%.
Irhafu yayo ihlala iwela kumthengi wokugqibela, Oko kukuthi, lowo uya kuyonwabela inkonzo okanye imveliso. Nangona kunjalo, kuxhomekeke kwabo benza lo msebenzi, okanye abathengisa loo mveliso, ukuba bayokuqokelela le rhafu bayibhatale kuNondyebo. Ngaba uthetha ukuba yonke iVAT yenzelwe uNondyebo? Hayi, iVAT ekufuneka ishishini iqhubeke nomsebenzi wayo inokutsalwa.
Ngamanye amagama, kanye njengokuba abathengi behlawula i-VAT, iinkampani ziyayenza, ukuze emva koko i-VAT ehlawulwe ngulowo uhlawulelweyo itsalwe, kungene umahluko.
Ukudlulisa irhafu kunye nomsebenzi wesitampu
Enye yezona zinto zaziwayo ngaphakathi kwirhafu engathanga ngqo yeyodluliso lwepropathi kunye nezenzo zomthetho ezibhaliweyo.
Into eyenzayo yile ukurhafisa ukujikeleziswa kwempahla namalungelo, kunye nenkcitho okanye ingeniso esinayo. Umzekelo, cinga ukuba unendlu, okanye imoto, kwaye ufuna ukuyithengisa. Ewe, kwezi meko, i-VAT ayihlawulwa, kodwa le rhafu ihlawulwe, ephantse yafana.
Okwangoku, luLuntu oluZimeleyo ngokwabo abajongene nokulawula le rhafu, ke ngokuxhomekeke kwindawo ohlala kuyo ungahlawula ngaphezulu okanye ngaphantsi kwayo.
Nangona kunjalo, ayisebenzi nje kuphela xa kukho ugqithiselo, oko kukuthi, ukuthengiswa kwempahla, amalungelo ... Kwaye njenge-VAT, umntu ekufuneka eyihlawule irhafu nguye oyifumanayo, hayi umthengisi.
Ingeniso yeMpahla
Le rhafu ilawulwa nguMmiselo (EU) 952/2013 wePalamente yaseYurophu kunye neBhunga, lika-Okthobha 9, 2013, evuma iKhowudi yeMpahla yeManyano.
Yiyiphi igrabile? Ewe, urhwebo, kokubini oko kungeniswayo kunye nokukhutshelwa ngaphandle eSpain. Umzekelo, cinga ukuba uthengisa into kwelinye ilizwe, kuba kuya kufuneka uhlawule irhafu (le) ngokwenza loo ntengiso (ukongeza kuzo zonke iirhafu ekufuneka uzihlawule ukongeza kule).
Irhafu ekhethekileyo
Iirhafu zerhafu, ngendalo yazo, zihlawulwa kuphela ngabantu abathenga izinto ezithile ezithile. Ewe kunjalo, kufuneka ithathelwe ingqalelo ukuba banokuxhomekeka kwirhafu ezimbini, iVAT kunye nerhafu ekhethekileyo.
Zeziphi iimveliso esithetha ngazo? Ewe, sithetha ngokukodwa, ukukunika imizekelo, icuba, utywala okanye iziselo ezinxilisayo ngokubanzi, iihydrocarbon okanye ukubhaliswa kwendlela yothutho.
Irhafu yendawo
Okokugqibela, sinerhafu yendawo. Zizo ezo amaBhunga esiXeko okanye amaBhunga amaPhondo angazifuna ebantwini. Kananjalo apha iirhafu zengingqi ziya kubandakanywa.
Umzekelo wabo? Ngokuqinisekileyo uyazi kakuhle: irhafu kwizithuthi ezihamba ngomatshini, eyaziwa ngokuba yirhafu yendlela (ewe, ngokuba nemoto, isithuthuthu, ikharavani ... kwaye uqhuba ujikeleze iSpain bakwenza ukuba uyihlawule); okanye irhafu yezindlu, eyaziwa ngokuba yi-IBI (oyibhatalayo kuba unekhaya).