Nantsi umzekelo olula wesigqeba esiphephile: Umthetho welizwe ufuna ukuba umnini-mhlaba abike ubungakanani bepropati yabo. Kodwa umnini-mhlaba akahlawulwanga ukuba uthembele enokholo olufanelekileyo kwisixhobo esinokulinganisa okanye umcebisi weqela lesithathu.
I-harbor ekhuselekileyo njengengcamango isetyenziswe kwimimandla emininzi yomthetho, kuquka:
- Imithetho yerhafu, kubandakanywa nokubonelelwa koKhuseleko oluKhuselekileyo 401 (k).
- Imithetho yendalo
- Ulwazi lwangaphakathi kunye nokuthatha inzondo kwimithetho yemfihlo
- Imithetho ye-Copyright, ngokukodwa i-Digital Millennium Copyright Act
- Imithetho yokurhweba ngesondo.
IMigaqo yoLondolozo lweMiqathango yokuThengisa iMpahla ebonakalayo
Olunye utshintsho olusandul 'ukukhutshwa komthetho okhuselekileyo lukhuphula imida yamashishini amancinci ukuba ahlawule ixabiso lokutsalwa kweerhafu kwipropati yomntu (ingengasemzimbeni) . Oku kunceda kuba ivumela amancinci amancinci ukuba ahlawule imali. Imimiselo yangaphambili efunekayo "iingxelo zezimali ezifanelekileyo" ezisetyenziselwa ukubonisa ukuxothwa. Ukususela ngoJanuwari 1, 2016, ukuya kutsho kuma-2500 kwi-invoyisi nganye nge-invoyisi yepropati, kubandakanywa iikhompyutheni, ii-smartphones, kunye namatshini kunye nezixhobo zokusebenza.
Umzekelo osandul
Izibonelelo ezikhuselekileyo zeehholo zafika kwiindaba ngo-2015 malunga nokudluliswa kwedatha phakathi kweYurophu Yomanyano (EU) kunye ne-US ngenjongo yokuthotyelwa komthetho.
Oku kwakukho imeko apho kuthathwa khona indawo yokukhusela iindawo ezikhuselekileyo.
I-EU sele ivumele ii-arhente zokuthotyelwa komthetho wase-US ukuba idlulise idatha yezakhamizi zase-EU ezivela kwi-EU (ilungiselelo lokugcina elikhuselekileyo). Kodwa iNkundla Yobulungisa YaseYurophu inqume ukuba le mvu melwano "yayingavumelekile ngokubhekiselele kwinto enkundleni enokuthi i-US ayimfuneko yokukhusela ngasese." Okokuthi, i-US ayenzanga ngokwaneleyo ukukhusela idatha yabemi base-EU kunye neenkampani ezichaphazelekayo okanye iinkampani zenkampani zase-US.
Eminye imizekelo yamalungiselelo okhuseleko lwerhafu
Nazi ezinye iimzekelo zemiqathango yokukhusela iindawo ezikhuselekileyo zerhafu:
- Icandelo 530 le-Internal Revenue Code (IRC) liquka i-harbor ekhuselekileyo ngokubhekiselele kubaluhlu lwabasebenzi njengontrakontrali ezizimeleyo. Ngaphantsi kweli lungiselelo, inkampani ayimfanelo yerhafu yengqesho ukuba ingabonisa isisiseko sokuphatha abasebenzi njengontrontrali ezizimeleyo kwaye ukuba umqeshi unako ukuhlangabezana nemilinganiselo emithathu engqiqo. Kubuchwephesha kunye nezobugcisa, le ndawo ikhuselekileyo ikhusela iicandelo lezobugcisa ezizimeleyo.
- Kwomnye umzekelo, uMthetho omtsha wokuNakekelwa kwezeMpilo (" uMthetho ojongene noKhathalelo ") uquka i-harbor ekhuselekileyo yokufumana ukubonelela ngempilo yomsebenzi.
- Olunye ulungiselelo olukukhuselekileyo lokugcina i-IRS Rule Special Accounting Rule evumela abaqeshi ukuba baphathe iintlawulo ezingenanto zemali ezinikezelwa ngoNovemba okanye ngoDisemba njengoko zinikezelwa kunyaka olandelayo.
- Kwingxoxo yakhe yokuThuthukiswa kweMisebenzi yasekhaya yaseKhaya, uComputer Planning Expert uWilliam Perez ukhankanya umgaqo okhuselekileyo wesigqeba. Ukuncitshiswa ngokubanzi kumashishini akwenzayo ase-US. Ukubonelela ngokukhuselekileyo kwinqanaba elikulo mgaqo we-IRS kuvumela amashishini ukuba athathe le ncitshulwa ukuba "ubuncinci i-20 ekhulwini zeendleko ziyimiphumo yokusebenza ngokuthe ngqo kunye neendleko eziphezulu ezivela kwimisebenzi yase-US." (Ukuba ufuna ulwazi oluninzi kule nto, jonga inqaku elingentla.)
- Umthetho we-Digital Millennium Copyright Act ka-1998 unamachweba amaninzi aphephile. Le migaqo ikhusela ababoneleli ngeenkonzo ze-intanethi (i-ISP's) kwiimbopheleleko zokuphulwa kwe-copyright kunye neminye imisebenzi engekho mthethweni yabathengi babo.