Dongosolo msonkho mu Germany. Mfundo ndi Mitundu ya malipiro

Aliyense dziko ali mwini wake wapadera mfundo za misonkho, ndi pakati pake penipeni malamulo. Dongosolo msonkho ku Germany chikutanthauza mu maganizo a akatswiri, ndi zomveka kwambiri ndi "uweme."

Tikumbukenso kuti m'lembali Adzaperekedwa yekha zoyamba za dongosolo msonkho, komanso waukulu mitundu ya misonkho. Mitunduyi kwa mawerengedwe ndi zovuta zinthu imvera kuphunzira zikuluzikulu. Cholinga chathu - kupeza chithunzithunzi.

Dongosolo msonkho anabadwa mu Germany nkhondo yachiwiri ya padziko lonse pa dera la Republic of Germany Federal, ndipo panopa pali pafupifupi zikutsatiridwa, kupatula angapo kusinthidwa kuti zinapangidwa kuti iye ndi nkhani zofunika wa zenizeni alipo.

Monga angathe kuwerenga magwero ambiri, maziko dongosolo anayakira mapeto a 40s Mu zaka zapitazo Lyudvigom Erhardom. Ndipo Iye anafuulira mfundo zazikulu zimene ayenera kutsatira (ndi kuwatsogolera) dongosolo msonkho mu Germany. Ngati mulibe wofufuza chuma ndi zina mawu enieni, ali motere:

• Aliyense msonkho mu Germany, komanso njira zofunika deta yake adzakhala Uwerenge kukula kwa amene sanamvere. Mtengo wa msonkho pa nthawi yomweyo, zizigwirizana kufunika utumiki ndi boma kwa nzika zake.
• Misonkho ayenera cholinga njila kufalitsa phindu, simungathe kulepheretsa mpikisano wathanzi.
• msonkho zosonkhanitsira dongosolo ayenera kukusalani awiri misonkho kukakumana ndi mfundo structural.
• Misonkho ayenera kuganizira chidwi cha moyo wapadera wa nzika.

ndi msonkho chiyani

Germany m'munda wa misonkho lolunjika pa chiwerengero cha milandu, ungathe kugawidwa:

• Motsogozedwa - boma, boma, ndi gulu misonkho dziko. A malo apadera gulu zimatengera msonkho mpingo.
• Katundu misonkho - ndalama (ndalama pa malipilo ndi zolowa likulu), makampani, malonda ndi mpingo, komanso umodzi surcharge.
• Msonkho wa katundu - umwini wa chuma, dziko cholowa, malonda ndi mpingo.
• revenues chofunika ndalama msonkho - VAT pa galimoto, chitetezo moto, kugula dziko, ndi juga ndi zina zofunikira zosangalatsa, malotale ndipo anagona kavalo, inshuwalansi.
• Kasitomu ndipo msonkho pa katundu ogula - pa mfundo ndi katundu wa katundu, nambala ya mowa, kudya zakudya zapamwamba, mafuta mchere, khofi.

dongosolo msonkho German yovuta nzika pafupifupi m'magulu onse a moyo wawo. Monga deta mu mabungwe osiyanasiyana mawunikidwe, ndalama msonkho gawo mu dziko lino ranges kuchokera 80-89% (kanjedza ali osokoneza, chifukwa njira zosiyanasiyana za chizindikiro kuyesa). Kunena kuti dongosolo lino ndi opanda cholakwa, kapena M'malo mwake, ali ndi zolephera zingapo, ndi wakuti kokha kwa anthu a boma ndi anthu amene anayenerera m'munda umenewu. Mu nkhani iyi - yochepa kufotokoza mbali yaing'ono ya dongosolo German ndalama.