Akekho umuntu oqeda intela… kahle, akekho okufanele. Ziyingxenye yempilo yomuntu ngamunye, futhi sikhokha intela noma singazi ukuthi siyakwenza lokho. Lokhu kunjalo ngeVAT.
I-VAT eYurophu sonke siyayikhokhela, noma ngabe amaphesenti kuphela aguqukayo nendlela izwe ngalinye e-European Union elikuthola ngayo.
Kungani i-VAT ibaluleke kangaka eYurophu? Hhayi eYurophu kuphela, emazweni amaningi omhlaba, i-VAT iyingxenye esemqoka ekuxhasweni kwezimali kwamazwe, ngoba, njengoba sizobona kamuva, isebenza ukukhokhisa intela ukulethwa kwezimpahla nezinsizakalo futhi imele okubaluleke kakhulu imali engenayo ngendlela yentela.
Yebo, yingakho lapho kunenkinga, futhi uhulumeni udinga imali, intela yokuqala abacabanga ukuyithinta, noma leyo abaphikisi abayivikela kakhulu, i-VAT njalo, ngoba iyona ethinta iningi labantu, futhi ngoba noma yikuphi ukwanda, noma kwephesenti elilodwa, kusho ukungena semali esikhwameni sikahulumeni kubaluleke kakhulu.
Njengoba ukwazi ukubona, kule ndatshana, sizokutshela konke nge-VAT eYurophu: amanani ngezwe, ukuthi itholakala kanjani, ithinta ini ... kodwa, okokuqala, kuyadingeka ukucacisa ukuthi yini i-VAT.
Yini i-VAT
Kuyindida ukuthi sonke sikhononda, ngesinye isikhathi, ngokuthi sikhokha malini i-VAT eYurophu, futhi uma usibuza, mhlawumbe bambalwa abakwaziyo chaza noma chaza ukuthi yini iVAT esishiya sithukuthele kangaka.
I-VAT, ngaphambi kokumba kancane, kuyintela engaqondileOkusho ukuthi, uma ukhokha, ngokwesibonelo, ithelevishini, ukhokha intela kuHulumeni, noma ngabe kungumnikazi webhizinisi ogcwalisa ifomu lokukhokha kwi-Tax Agency, hhayi wena ngqo.
Igama le-VAT lisho ukuthi "i-Value Added or Added Tax" ... kepha yini inani elengeziwe noma elengeziwe? Inani elingeziwe emikhiqizweni nasemisebenzini ekhiqizwa ezweni.
Inani elingeziwe yinani elingezwe entweni ethile. Isibonelo, ake ucabange ukuthi unebhizinisi elidayisa izinto zasendlini, bese uthenga i-SmartTV kwa-Samsung, ngo- € 450, kodwa ubeka intengo yokuthengisa engu- € 700, bese uyalithengisa. Ungeze inani ku-TV lama- € 250.
Kwenzeka okufanayo uma ungumuntu owenza izinto, noma onikezela ngezinsizakalo. Bonke abantu nezinkampani ezengeza inani entweni enhle noma isevisi zingaphansi kwentela eyengeziwe.
Ngakho, I-VAT iyakhokhwa, noma sikhokha yonkeLapho kunikezwa okuhle noma insizakalo kithi, yithina esenza isimemezelo, okungukuthi, umnikazi webhizinisi.
Yimalini i-VAT eYurophu
Kunezinhlobo ezahlukahlukene ze-VAT eYurophu naseSpain: ngokudla, imithi, isiko, izimpahla zikanokusho, njll. Kepha kunenani noma inkokhiso ye-VAT wonke amazwe anayo.
ESpain iVAT ekhiqizwe ingama-21%, kepha amazwe angamalungu e-European Union avumile ukuthi izinga eliphansi le-VAT uma lingena eYurophu okungenani liyi-15%, yize ngemuva kwenhlekelele eyafika ngo-2008, cishe wonke amazwe anyukile amazinga, njengoba kwenzeke ezweni lethu, elikhuphuke lisuka ku-16 laya ku-21%.
Noma kunjalo, iSpain ingaphansi kwesilinganiso se-VAT yaseYurophu, esiseduze, ngokwesilinganiso, esingu-21,48%, ukucaciswa, isendaweni ye-12 etafuleni le-VAT eYurophu.
Ukuze wazi kangcono, le yi-VAT eYurophu, izwe ngezwe:
| Alemania | 19% |
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| ECyprus | 19% |
| I-Croacia | 25% |
| Denmark | 25% |
| ISlovakia | 20% |
| España | 21% |
| Finlandia | 24% |
| EFrance | 20% |
| Greece | 23% |
| Hungary | 27% |
| Ireland | 23% |
| Italia | 22% |
| I-Latvia | 21% |
| Luxembourg | 15% |
| Malta | 18% |
| Poland | 23% |
| Portugal | 20% |
| United Kingdom | 20% |
| I-Czech Republic | 20% |
| ERomania | 24% |
| I-Suecia | 25% |
Njengoba ukwazi ukubona, iSpain ayilona neze izwe eline-VAT ephezulu kunazo zonke eYurophu, yize icishe yahlangana, ngaphandle kokufinyelela kuma-25% wamazwe afana neSweden noma ama-27% iHungary efake isicelo kuwo.
Izindawo ezingakhokhiswa i-VAT eYurophu
Yebo, kholwa noma ungakukholwa, kunezindawo ezingadingekile ukuthi zikhokhe i-VAT eYurophu, futhi zinezindlela ezikhethekile zokuphathwa kwamazwe aseYurophu, noma ngokuba nobudlelwano obukhethekile ne-European Union.
Labo izindawo noma ukhokhe intela elingana ne-VAT, ngaphansi kwalokhu, noma bamane abakhokhi noma yiziphi izintela ezifana ne-VAT. Lezi yizindawo ezikhethekile:
| I-PAÍS | TERRITORIES |
| Alemania | IHelgoland Island neBüsigen Territory |
| España | ICeuta, iMelilla kanye neCanary Islands |
| EFrance | IGuadeloupe, iGuyana, iMartinique neReunion |
| Italia | I-Livingo, iCampione d'Italia kanye naManzi ase-Italy eLake Lugano |
| Greece | INtaba i-Athos |
| Austria | UJungholz noMittelberg |
| Denmark | Indawo yaseGreenland neTerritory yeziQhingi zeFaroe |
| Finlandia | Isiqhingi sase-Aland |
| United Kingdom | I-Channel Islands neGibraltar |
Kulolu hlu kufanele sengeze ezinye izindawo ezinokuphathwa okukhethekile, noma amanani akhethekile, futhi asetshenziswa yiPortugal, nesiQhingi saseMadeira, iFrance nesiqhingi saseCorsica, noma iGrisi neziqhingi ezise-Aegean Sea.
Yini eyehlisiwe futhi yehliswe kakhulu nge-VAT
Kukhona okuhlukile Amanani e-VAT eYurophu nasezweni ngalinye, yize kuhlinzekiwe ukuthi imihlahlandlela ebekwe yi-European Union esuka eBrussels iyahlonishwa.
Olunye lwezinhlobo ze-VAT ezilawula impilo yabantu baseYurophu yilokho okubizwa kanjalo 'Kwehlisiwe i-VAT', okungekho ngaphezu kwesilinganiso se-VAT esiphansi kunaleso esijwayelekile, esisetshenziswa emikhiqizweni ethile noma ezinsizakalweni ezibhekwa njengokuyisisekelo, njengokudla, umuthi noma izinsizakalo ezinjengokunakekelwa okuyisisekelo kwezokwelapha, usizo lomphakathi, kanye nalokho okuguqukayo ezweni ngalinye.
Amanye amazwe, njengawethu, asebenzisa olunye uhlobo lwe-VAT olubizwa ngokuthi i-super eyehliselwe kwezinye izinhlobo zemikhiqizo nezinsizakalo.
Uhulumeni ophethwe nguMariano Rajoy Brey uwukhulise wonke ama-VAT transches, ngaleyo ndlela asala ku-10% no-4%, ngokulandelana, i-VAT encishisiwe neyancishiswe kakhulu.
Isivumelwano sawo wonke amazwe e-European Union simisa ukuthi i-VAT encishisiwe akufanele ibe ngaphansi kuka-10%, nokuthi i-super eyehlisiwe, ngaphandle kokuba nenani eliphansi elisunguliwe, ingasetshenziswa kuphela ezinhlotsheni ezithile zemikhiqizo nezinsizakalo.
IBulgaria neDenmark yiwona kuphela amazwe okwamanje angazange anciphise noma anciphise i-VAT, esebenzisa i-VAT ejwayelekile kuyo yonke imikhiqizo nezinsizakalo zabo.
Amanye amazwe asebenzisa zombili izinhlobo ze-VAT, futhi imvamisa azungeze i-10%, futhi kukhona amanye asebenzisa isilinganiso esincishiswe kakhulu esingu-0%, njenge-Ireland, iLatvia noma i-United Kingdom.
Inguquko yeVAT eYurophu
Njengoba kwenzeka ezindaweni eziningi, ohulumeni, kanye nabaseYurophu akuyona into ehlukile, bayephuza kakhulu ukuzivumelanisa nezikhathi ezintsha, futhi basalele emuva ekuhambeni kancane okubavezayo, futhi i-VAT eYurophu ayisiyona into engajwayelekile kulokhu.
Kuningi Izikhala ze-VAT nezindawo ezingakwazanga ukuzenza homogenize, ngokwesibonelo, ukwehliswa kwe-VAT kusebenza ezincwadini zomzimba, kepha incwadi yedijithali ikhokhiswa intela nge-VAT ejwayelekile, eSpain okuthi, ngokwesibonelo, kusho ukuthi ezinye zikhokhiswa intela ngo-4% kanti enye inama-21 %.
Ochwepheshe babona ushintsho olubalulekile, futhi nePhalamende laseYurophu selivele lilungiselele izinguquko eziningana, ukuze iVAT kungabi lula ukugwema, nokuthi i-European Union ingalahlekelwa yiwo, cishe noma ngaphansi, ama-euro ayizigidi eziyizinkulungwane ezingamashumi amahlanu angangeni ezikhwameni ze ohulumeni.
Nazi izinguquko ezilindelekile:
I-VAT izokhokhwa ezweni okuyiwa kulo
Kuze kube manje, lapho noma yimuphi umkhiqizo uthengwa kwelinye izwe, ubukhokhelwa ezweni lendabuko, ngokwesibonelo, uma wena eSpain uthenge umkhiqizo eHungary, esimemezelweni somnikazi wesikhungo, uzobeka i-VAT Ama-27% eHungary, kanti uhulumeni waseSpain uzowudlulisela kuhulumeni waseHungary.
Luhlelo oluyinkimbinkimbi, kepha kungenzeka lusetshenziswe eminyakeni embalwa.
I-VAT kwezohwebo ze-elekthronikhi
Eminyakeni embalwa eyedlule, uma isitolo sakho esiku-inthanethi besinomthamo wokuthengisa, ngokwesibonelo, eFrance, esidlule inani elithile lokuhamba, bekufanele umemezele ukukhokhwa kwe-VAT eFrance, njalonjalo emazweni lapho kuthengiswa khona ivolumu izokwenyuka ngaphezu kwebanga eliphansi izwe ngalinye elinalo.
Lokhu akusenjalo, futhi uhlelo olucishe lufane nolwedlule, manje inkokhelo ye-VAT isatshalaliswa isuka ezweni lendabuko iye emazweni lapho iya khona, kugwenywe ukuthi labo abazisebenzelayo nezinkampani kufanele benze izimemezelo ezihlukile amazwe.
Ukubuyekezwa kwe-VAT encishisiwe futhi encishiswe kakhulu
Isaba sikaBrexit ukuthi bekungeke kwenzeke ukuthi i-e-book ibe ne-VAT eningi kunencwadi ebonakalayo, noma ukuthi ama-tampon noma ama-pads awahlukaniswanga ngaphakathi kwe-VAT encishiswe kakhulu, futhi kuyisikhalazo esisabalele eYurophu.
Kuphakanyiswa ukubuyekezwa kaningi kwayo yonke imikhiqizo noma izinsizakalo zale VAT ukugwema izikhala emikhiqizweni efana naleyo eshiwo ngenhla.
Kunezinguquko eziningi, kepha sikholwa ukuthi, ngakho konke lokhu, unombono obanzi wokuthi iyini i-VAT nokuthi isebenza kanjani i-VAT eYurophu kanye nezinguquko ezizokwenzeka nakanjani.