Tax katundu: chizindikiritso ndi mapangidwe zigawo zake

Nthawi zambiri, chifukwa ndi kukhathamiritsa kwa misonkho ntchito phindu la ndalama wambiri lalikulu anayamba zachinyengo, omwe akuonetsa gulu la kayendedwe ka chuma ndi chofunika ukuyenda mwa njira yotero kuti kusungunuka nyumba mkhalapakati ndi anthu osiyana (Akuluakulu amene ali atsogoleri kapena pakati pa anayambitsa makampani akuluakulu a yemweyo akugwira kampani ).

World zinachitikira mmunda wa misonkho limasonyeza kuti mulingo woyenera msonkho katundu pa samalipira ayenera kuti 40% ya ndalama.

Katundu msonkho mabizinezi a Russian a dongosolo wamba kwa misonkho ndi zina 70% ya ndalama okwana. Izi amaposa chifukwa mlingo mtengo wa ndalama msonkho analandira mwa samalipira, ndipo zimadalira m'munsi msonkho ndi msonkho, amene amawapatsa ndalama kuti bajeti tsopano.

Pa mlingo wa katundu malonda chilli msonkho amasonyeza gawo chimaperekedwa mu mawonekedwe a msonkho wa ndalama okwana. chizindikiro ichi kuchita masamu kuti chiŵerengero cha malipiro okwana msonkho voliyumu okwana katundu, misonkhano ndi ntchito. Njira mawerengedwe zambiri mu mabuku ambiri a sayansi. Iwo amasiyana kuchuluka kwa misonkho mozungulira ndi kuganizira kuchuluka kwa mabuku malonda.

Kusonyeza ogwira ntchito umabala katundu msonkho, mawerengedwe a ozikidwa pa kutenga nkhani zizindikiro chotero: mwachindunji kapena kudzera m'njira zina msonkho, ndi logwirizana chikhalidwe msonkho, ndipo, ndithudi, zopereka inshuwalansi mokakamizidwa chikhalidwe ndi ngozi mafakitale. Tax mitengo atengedwa ndi chilamulo applicable. Pankhaniyi, zinthu zazikulu kuonedwa kuti kukhudzanso pa katundu msonkho:

- kulongosola malamulo a kampani;

- yopuma ndiponso amakonda ena;

- bajeti, chuma ndi mfundo msonkho wa boma;

- kupezeka kwa azimayi bajeti, deferrals kupereka gawo, komanso ngongole ndalama msonkho ;

- malonda malawi mu zikawonongeka kapena ufulu zone chuma (mu Russia).

Full msonkho katundu wa ogwira ntchito ndi kuperekedwa monga chiŵerengero cha akaphatikiza accrued ndipo analipira ndalama msonkho kwa anapeza kuchokera kugulitsa katundu pa nthawi inayake, kuphatikizapo ndalama ndi ndalama zina.

NN = N / (Wa GNI +) * 100%, kumene

NN - chizindikiro cha katundu msonkho;

N - kuchuluka kwa misonkho accrued ndipo analipira;

Wa - ndalama kuchokera zogulitsa;

GNI - ndalama sanali opaleshoni.

Katundu msonkho wa chilli ndi malonda kusanthula ntchito zizindikiro kachulukidwe ntchito njira koyefishienti. Mosiyana ndi ena, njira imeneyi amatilola amanena katundu msonkho ngakhale pa utuluke ngati mabungwe a zachuma munthu, ndalama, revenues, misonkho mozungulira, likulu akupeza phunziro, malipiro benefiti.

Tax katundu Chinthu ndi chiŵerengero cha kukula kwa ndalama msonkho kwa otaya ndalama mu mawonekedwe pachiyambi. Mfundo izi index osiyanasiyana kuchokera ziro wina. Pankhaniyi, palibe msonkho ndi pa ziro, ndi onse ukubwera otaya ndalama ndi kudzipatula mu mawonekedwe a msonkho mgwirizano bajeti.

Pali wina muyeso wa katundu msonkho, amene masamu monga chiŵerengero cha pambuyo msonkho otaya ndalama ku chiyambi. chithunzi akutchedwa linanena bungwe koyefishienti.

Katundu msonkho zikhoza kusintha mothandizidwa ndi kasamalidwe boma. Mwachitsanzo, kuchepetsa katundu msonkho pa akupeza likulu, boma amalenga yabwino kwa kukula mofulumira mabungwe oterowo.

Pa mlingo wa katundu msonkho boma ngati masamu pa maziko a munthu ayi makamaka malonda. Komabe, mu nkhani iyi tikulankhula bajeti mu mawonekedwe a msonkho ndi ndalama si msonkho, ndi malonda buku ukufanizidwa ndi buku ziwerengero malonda.