Ulawulo Irhafu kunye nophuhliso trends

ulawulo Tax Yindlela yolawulo inkqubo abasemagunyeni yorhafiso.

Phantsi kolawulo yerhafu (ON) kufuneka iqondwe eguqukayo Iyinkqubo engummangaliso eqhubekela phambili, leyo lilungelelanise umsebenzi abasemagunyeni zerhafu kwezo meko, leyo lisibeka rhwebo mihla.

Ulawulo Irhafu - ngumsebenzi of ezizodwa karhulumente nabasemagunyeni kunye noluntu, injongo leyo ukuphunyezwa kwemithetho eyamkelwa kwi iirhafu kunye nemirhumo, kunye nokunqanda nokusebenza kwenkqubo yerhafu.

Lulungiswe bomsebenzi amanyathelo ekugqibeleni ixhomekeke ukuphumelela okanye ukusilela nkqubo sezemali lizwe.

Iziqalelo zolawulo yerhafu zezi:

- sabaphathi okanye isakhiwo abasemagunyeni irhafu;

- imisebenzi kunye namalungelo irhafu abasemagunyeni;

- kusekwa iinkqubo zokuqokelela, ukwenziwa kunye nolawulo ingxelo irhafu;

- ngokubonelela iinzuzo ukuba ahlawule irhafu kunye isicelo kwezohlwayo ezifanelekileyo;

- ukuqulunqwa kunye nogcino-manani yerhafu, inkqubo ulawulo lobudlelwane zerhafu kunye namazwe angaphandle.

ulawulo Tax kwinqanaba macro kufuneka basombulula iingxaki ezifana:

- hlaziya iinkqubo zoqoqosho zobalo kunye nokuphuhlisa ulwazi olusisiseko ukuqikelela uphuhliso lwabo elizayo;

- ukuvavanya ecaleni ixabiso kanye ukusuka ukungangqinelani macro kulindeleke kwezoqoqosho, izizathu ukubona;

- ukwenza indawo oluneenkcukacha (zekota kufutshane) nengqiqo (ixesha elide) uphuhliso kunye nokulungiswa komthetho werhafu.

Umceli-mngeni micro-level:

- eyamkelweyo ukuphumeza imithetho irhafu;

- ukunika imisebenzi yemihla ngemihla imizimba le nkonzo irhafu ukulungiselela ukuqokelelwa lwabiwo iirhafu kunye nemirhumo;

- ukuphuhlisa nokuphumeza amanyathelo bombutho ezandisa ukusebenza koogunyaziwe werhafu.

Phantsi kwingongoma nganye nocikizeko umsebenzi wolawulo serhafu athathiweyo ukuncwasa nokuvuselelwa iirhafu kunye nemirhumo kwiimali leyo naleyo isandi ngokwenzululwazi gama ukunciphisa iindleko zokugcina ukusebenza kwenkqubo serhafu kaRhulumente.

ulawulo Tax kweemeko mihla kufuneka bathi gqolo ekubekeni iliso kwiinkqubo ezifana:

• ukunyuka okuthe chu kwilinge kwinqanaba irhafu;
• ukwakhiwa kwenkqubo ngaphaya kwaye efanelekileyo HA, ebonelela ukuncitshiswa iindleko berhafu kumgangatho ekwenziweni komthetho werhafu, nokubanika neemeko kakhulu lula ukuba ukuhlawula irhafu;
• ekuqinisekiseni impatho yerhafu efanelekileyo nenobulungisa ezikhoyo ezinjalo asebenza into enye zamashishini.

Principles of kulawulo lwerhafu

Namhlanje, AT isekelwe phezu kwale mithetho-siseko ilandelayo:

• ubulungisa;
• ukungafihli kunye noqikelelo;
• ukusebenza.

Ukuhlaziya indlela eluhamba ngayo kuphuhliso HA, sinokuqonda ukuba ukuze kuphunyezwe ifuthe elikhulu kunye nozinzo umthamo yerhafu kufuneka ibe utshintsho olunzulu leekhomponenti ezintathu ezinxulumeneyo - inkqubo mali, umgaqo-nkqubo werhafu kunye nolawulo lwerhafu.

Kwiminyaka yakutshanje, amanyathelo ezinkulu-abasakhasayo ngokutsha imisebenzi yenkonzo serhafu nako kuthwalelwa phandle ukuphuhlisa ehlangeneyo umfuziselo ukusebenza amagunya irhafu sele yenziwe. ingqalelo ekhethekileyo ihlawulwa ukuguqulela ukusebenzisa umgaqo samonachisleniya njani kwindlela, engqamana inkqubo yerhafu yamazwe aphuhlileyo. Ukuba ipesenti enkulu berhafu ukuthobela ngokuzithandela kunye neemfanelo zayo kurhulumente, i inkqubo rhafu ayikwazi ukumelana noxanduva lwabo. Ulawulo yerhafu iya kuba nempumelelo kuphela xa ngaba isekelwe phezu ecacileyo sikhokelo esemthethweni, i imisebenzi zobugcisa lusekiwe, kwakunye imbono ecacileyo berhafu ukuba bangalindela ukusuka kwinkqubo yerhafu.