Le ntela eSpain yakha isisekelo sohlelo lwaseSpain lwentela engaqondile, kusho i-VAT Intela Eyengeziwe. Sizochaza amazinga we-VAT akhokhiswa eSpain.
Idalwe ngo-1986, lokhu ngokucela kwe-European Economic Community, yathatha indawo yeTraffic Traffic Tax futhi yaguqulwa ezingeni lomphakathi ngo-1992 ukuze iyivumelanise nemakethe yangaphakathi eyaziwayo ngaphakathi kwe-European Union eyadala ukucindezelwa izilawuli zomngcele.
Umthetho 37/1992 umthetho oyisisekelo olawula intela.
Intela engaphezu kwenani elingeziwe, ngokungafani nokwenzeka nezinye izinhlelo zentela engaqondile, ayithathi hlangothi ezinkampanini, ngoba ayibandakanyi ukusetshenziswa kwemali noma imali yazo, uma nje izimpahla ezitholwe ekukhiqizweni noma ekusatshalalisweni zihlala zisetshenziswa enqubweni yazo yokukhiqiza noma yokwenza inzuzo.
Ukungathathi hlangothi kususwe ngesikhathi lapho i- ukusetshenziswa kokugcina kwezimpahla.
Umsebenzi wesicelo esifanele semishini yentela ye-VAT uhlala kumabhizinisi noma uchwepheshe, oba ngumqoqi woMbuso engxenyeni yentela ehambelana nenani elakhiwe noma elengezwe esigabeni salo sokukhiqiza.
Ngenxa yalokho futhi, nguyena ophoqelekile ukuba azikhokhele intela yakhe ngokufaka amafomu entela yekota noma yenyanga.
Intela ye-VAT iyintela enkulu engaqondile eSpain futhi cishe yonke indawo emhlabeni.
Ezweni lethu izinhlobo ezintathu ze-VAT zihlala ndawonye
- General
- Yehlisiwe
- Super kwehlisiwe
Umsebenzi we-VAT ukukhokha intela ukusetshenziswa kwazo zonke izakhamizi.
Kuyintela evamile kubo bonke futhi akuxhomekile emholweni wakho, emsebenzini wakho noma emsebenzini / esimweni sakho.
Ngemuva kokuguqulwa komthetho we-VAT (i-Value Added Tax) kwenziwe ngokugunyazwa kwe-liso lezabelomali zombuso jikelele zonyaka ka-2010, ngoJulayi 31 wonyaka odlule nangemva kokunyuka kokugcina kwamanani e-VAT eSpain, intela ihlala naleli phesenti:
- Uhlobo Olujwayelekile: 21%
- Uhlobo olwehlisiwe: 10%
- Uhlobo Oluncishisiwe Olukhulu: 4%
Le ntela isetshenziselwa ukukhokhisa intela yonke impahla nezinsizakalo ezisetshenziswa izakhamizi.
Intela ye-VAT yehlukile kweyentela yomuntu siqu ngoba ayisetshenziswanga ngqo emholweni womkhokhi wentela, kodwa kunoma yimuphi umthengi okuhle ngezigaba zayo zokukhiqiza nokusabalalisa ngakho-keekugcineni kuzothinta inani elikhokhwe ngumthengi.
Izingxenye ze-VAT
Kungenzeka ukwahlukanisa le ntela kube izingxenye ezintathu:
- Isisekelo esingakhokhiswayo: Lesi sisekelo sakhiwa inani eliphelele lokucatshangelwa kwemisebenzi ngokuya ngentela.
- Izinga lentela: Lokhu kubhekisa kumaphesenti asebenza ekucatshangweni ngakunye kuncike enteleni, lapho kungenzeka khona ukunquma inani lakhona.
- Imali ye-VAT: Lokhu kungumphumela wokusebenzisa isilinganiso sentela esingezwe kusisekelo sentela.
Itholakala kanjani inani lokugcina le-VAT?
El I-VAT intela engaqondile, okusho ukuthi njengoba umkhiqizo noma isevisi idlula ezingxenyeni ezahlukahlukene zokwenziwa nokusatshalaliswa kwayo, inani lizongezwa kulo.
Umthengi nguyena onesibopho sokukhokha ngokugcwele le ntela ngesikhathi sokuthenga.
Njengomthetho ojwayelekile, imikhiqizo eyisisekelo futhi edingekayo ine-VAT ephansi kakhulu futhi imikhiqizo engadingekile yilezo ezikhokhiswa intela ngamaphesenti aphezulu.
Amaphesenti ale ntela ancike ngqo ohlotsheni lomkhiqizo noma insizakalo.
Ukuphindaphinda lokho osekuvele kushiwo kuze kube manje kusuka ezigabeni ezedlule:
- I-VAT ingezwa kulo lonke uchungechunge lokukhiqiza: Ngale ndlela, yonke inkampani engenelelayo kule nqubo ifaka iphesenti le-VAT elihambisana nezinsizakalo zayo. Kepha, ogcina ekhokha i-VAT nguyena odla noma owenza isivumelwano nomkhiqizo noma izinsizakalo.
- Izinkampani zisebenza njengabaqoqi bentela: Njalo ezinyangeni ezintathu kumele bakhokhele uMgcinimafa umehluko phakathi kweVAT abayiphethe naleyo abayibizayo. Ukukubeka ngamagama aqondakala kakhudlwana:
Yonke inkampani nochwepheshe bakhokhisa i-VAT kuma-invoice abo futhi bangene kuleyo VAT engezwe ezindlekweni zomkhiqizo wabo futhi ngasikhathi sinye kufanele bakhokhe i-VAT ngezinsizakalo abaziqashile.
- I-VAT oyifakayo akuyona eyakho, kodwa yi-Agency Agency: Lokhu kudinga ukuthi izinkampani ziyibuyise njalo ngekota.
Le mfuneko yaziwa njengembuyiselo ye-VAT kanti uMgcinimafa udinga ukuthi ubuyise umehluko phakathi kwe-VAT oyifakile ne-VAT oyikhokhile, eyaziwa nangokuthi i-VAT edonswayo futhi okumele ihlale ihlobene nomsebenzi wakho wezomnotho.
I-VAT ejwayelekile
I-VAT ejwayelekile eSpain ingama-21% yize kungakabi yi-18%.
Njengoba igama layo liphakamisa, kuyintela ejwayelekile esebenza kuzimpahla nezinsizakalo eziningi abathengi abazithengayo:
- Amabhlogo
- Amadivayisi
- Amabhuku
- Izembatho
- Amathoyizi
Ngemuva kwezinguquko zentela, ezinye izinsizakalo ezazikade zine-VAT ephansi zijoyine leli qembu, isibonelo abalungisa izinwele, izinsizakalo zomngcwabo, ukunakekelwa kwezempilo noma izinsizakalo ezinikezwa abantu abenza ezemidlalo.
Kuyadingeka futhi ukugqamisa ukukhuphuka kusuka ku-8 kuye ku-21% wamathikithi okuya
- Amathiyetha
- Amakhethini
- Imibukiso
- Amakhonsathi
- Ama-zoo
- Izindawo zebhizinisi nezakhiwo ezenzelwe ukudilizwa kwazo
- Ukungena kuma-disco nakuma-nightclub
Kwehlisiwe i-VAT
I-VAT encishisiwe ingu-10%, yize ngaphambi kokulungiswa kwentela bekungu-8%.
Lesi silinganiso se-VAT sisebenza ku- konke ukudla bebonke, ngakho-ke uhlu lubanzi impela. Kumele kuqashelwe ukuthi okunye ukudla kunohlobo olwehliswe kakhulu. I-VAT encishisiwe ifaka konke ukudla kokudla kwabantu nezilwane.
Ukukhishwa okuyinhloko ugwayi, i-VAT yayo ingu-21% kanye ne- iziphuzo ezidakayo, phambilini ebekulesi sigaba.
Ngiyazi nami faka izimpahla ze
- Imisebenzi yezolimo noma yamahlathi
- Amanzi
- Imithi yokusetshenziswa kwezilwane
- Izibuko zamehlo
- Ama-lens wokuxhumana
- Imishini yezokwelapha
- Ukuthuthwa kwabagibeli nemithwalo
- Ubungcweti
- Izinsizakalo zokudla ezizodliwa khona lapho
- Izinsiza zokuhlanza imigwaqo yomphakathi
- Ukungena emitatsheni yezincwadi
- Amagalari
- Iminyuziyamu
I-VAT encishiswe kakhulu
ESpain kunenani le-VAT, i-VAT encishiswe kakhulu eyi-4% kuphela.
Lolu hlobo lwe-VAT luhloselwe izimpahla eziyisisekelo:
- Pan
- I-Productos lácteos
- Flour
- Amaqanda
- Izithelo
- I-Verduras
- Imifino
- Imidumba namabele
- Amabhuku
- Amaphephandaba
- Amamagazini
- Imithi yokusetshenziswa komuntu
- Izimoto zabantu abanokuhamba okuncishisiwe
- Ama-Prosthetics namadivayisi okusiza nsuku zonke anokukhubazeka
- Izindlu ezivikelwe ngokusemthethweni
- Izinsizakalo zokuqashisa noma zokusiza ngocingo.
I-VAT emhlabeni jikelele
I-VAT intela esabalele kakhulu kanye nentela yomuntu siqu engenayo kanye neNkampani Yentela.
Amanye amanani nezintela ezifana ne-IBI noma Intela Yokubhalisa azikho ndawo zonke.
Izwe ngalinye livumelanisa i-VAT neqiniso lalo, elihumusha libe yinhlanganisela yamaphesenti ahlukene kanye namanani eVAT ahlukile.
Ngisho ngaphakathi kwe-European Union uqobo kunezinhlobo ezahlukene ze-VAT kanye nezindawo lapho kusebenza khona okufana nalokhu en Iziqhingi zaseCanary, lapho i-IGIC noma iCanary Islands General Indirect Tax ibusa khona.
Nalu itafula lokuqhathanisa izwe ngalinye
| Izwe | Uhlobo Olujwayelekile | Uhlobo Oluncishisiwe / Oluncishisiwe |
| Alemania | 19% | 7% |
| Austria | 20% | 10% (Ukupaka okungu-12%) |
| Belgium | 21% | 6% (Ukupaka okungu-12%) |
| Bulgaria | 20% | N / A |
| ECyprus | 19% | 5% |
| I-Croacia | 25% | 10% / 5% |
| Denmark | 25% | N / A |
| ISlovakia | 20% | 10% |
| I-Slovenia | 22% | 9,5% |
| España | 21% | 10% / 4% |
| Estonia | 20% | 9% |
| Finlandia | 24% | 14% noma 10% |
| EFrance | 20% | 10% noma 5,5% / 2,1% |
| Greece | 23% | 13% / 6,5% |
| Hungary | 27% | 18% noma 5% |
| Ireland | 23% | 13.5% noma 9.0% noma 4.8% noma 0% / 0% |
| Italia | 22% | 10% / 4% |
| I-Latvia | 21% | 12% noma 0% |
| Lituania | 21% | 9% noma 0,5% |
| Luxembourg | 15% | 6% / 3% (Ukupaka okungu-12%) |
| Malta | 18% | 5% |
| I-Netherlands | 21% | 6% |
| Poland | 23% | 8% / 5% |
| Portugal | 23% | 13% noma 6% |
| United Kingdom | 20% | 5% noma 0% |
| I-Czech Republic | 20% | 14% |
| ERomania | 24% | 9% |
| I-Suecia | 25% | 12% noma 6% |
Izindawo ezingenayo i-VAT noma ezine-VAT elinganiselwe
| Izwe | Insimu |
| Alemania | IHelgoland Island neBüsigen Territory |
| España | ICeuta neMelilla 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 |
I-VAT isetshenziswe amazwe abaluleke kakhulu
| Izwe | Uhlobo Olujwayelekile | Izinga elehlisiwe |
| Argentina | 21% | 10% |
| Andorra | 4,5% | 1% |
| Australia | 10% | 0% |
| Brasil | 12% | + 25% +7% +5% |
| Canada | 5% | 4,5% |
| China | 17% | 6% noma 3% |
| India | 12,5% | 4% noma 1% |
| Japan | 5% | N / A |
| I-México | 16% | 16% noma 0% |
| ENorway | 25% | 14% noma 8% |
| Rusia | 18% | 10% noma 0% |
| IServia | 19% | 8% noma 0% |
| ESwitzerland | 8% | 3.8% noma 2.5% |
| Turkey | 18% | 8% noma 1% |
| Ukraine | 20% | 0% |