Intlawulo ye-VAT, okanye iRhafu eYongezelelweyo yerhafu, yindlela yokuhlawula isetyenziswe kwihlabathi lonke ukususela kuma-1950. Umgaqo osemva kwentlawulo ye-VAT kukuba irhafu ityathwa kumthengi yonke indlela yokunyuka kwezinto zokuthengiswa kwemveliso ukususela ekuqaleni kokuthengwa kwezinto ezisetyenzisiweyo ukuya kumthengi wokuthengiswa kwemveliso. Kwakhona kusebenza ekuthengiseni iinkonzo.
Njengoko i- Wall Street Journal ibeka, irhafu ye-VAT "ibhaka kwixabiso lokuthengisa."
Wonke amazwe aseYurophu eNyunyana kunye namanye amazwe amaninzi emhlabeni jikelele aneVAT okanye i-GST. I-EU ichaza i-VAT njenge:
- irhafu ngokubanzi esebenzayo, ngokusemgangathweni, kuyo yonke imisebenzi yentengiso ebandakanya ukuveliswa nokuhanjiswa kweempahla kunye nokubonelelwa kweenkonzo.
- intela yerhafu kuba ithwala ekugqibeleni ngumthengi wokugqibela. Akuyiyo intlawulo kumashishini.
I-VAT yentlawulo kunye nabangaphandle belizwe
Ngaphandle kwabathengi abahlawula irhafu ye-VAT kukuba ukuba abathengi abahlali bemihlaba, banokufaka isicelo sokubuyiselwa kwemali yentlawulo ye-VAT. Kakade ke, abaninzi abakhenkethi bayakhohlwa ukubiza le mboleko, ngenxa yoko ukuba imali iya kwiSebe lezeNgeniso.
Nasi umzekelo wendlela yentlawulo ye-VAT ebenzela ngayo abathengi belizwe eliphuma ngaphandle: E-Ireland, izinga leerhafu le-VAT li-23%. Kodwa iindwendwe ezivela kumazwe angewona aseYurophu eNyunyana zingabhenela ukubuyiselwa kwemali kwerhafu, ukuba ubuyiselwa imali (kunye neerisi ezifumanekayo) zingangeenyanga ezintathu.
I-VAT yentlawulo kunye nentlawulo yokuthengisa
Irhafu yentengiso lwenziwa kuphela kumthengi ekupheleni komgca. Umboleki akakwazi ukufaka isicelo sokubuyisela imali. I-VAT kunye nerhafu yokuthengisa zifana neentlonelo ukuba amashishini anokufumana ukuxolelwa kwentlawulo yokuthengisa ekuhlawuleni irhafu yentengiso kwimveliso ekugqibeleni igqiba ukuthengisa kumboleki.
Ngaba i-US ingaba ne-VAT Tax?
Indlela ekhoyo yokuxhaswa ilahleko enkulu kumlando wase-US lixabiso lentlawulo yongeziweyo (VAT), ebizwa ngokuba yerhafu yentengiso kazwelonke. Nantsi isishwankathelo seengxoxo kunye neentlawulo ze-VAT e-US
Iinzuzo ze-VAT ye-US
- I-VAT iya kuphelisa (ngoko i-advocate affirm) i-labyrinthine inkqubo yerhafu yengeniso yase-US, ekubeni i-VAT iyasebenza kakhulu kwaye iza kungenisa imali engenayo.
- I-VAT nayo iya kusombulula ingxaki yokulahlekelwa kwentlawulo ye-intanethi , kuba ukufakwa kwe-VAT kuya kuthetha ukuba yonke into yokuthengisa, kunye nokuthengiswa kwe-intanethi, iya kubhatalwa.
- I-VAT iya kunika ingeniso eyongezelelweyo ekunciphiseni ukulahleka kunye neengxowa-mali eziphambili ezifana nokunakekelwa kwezempilo kuzo zonke iiMerika.
I-VAT Izithintelo / iingxaki:
- I-VAT ilawulwa ngokugqithiseleyo, kunye neendleko eziwela kakhulu kumahlwempu.
- Kuya kuba nzima, ukuba akunakwenzeka, ukuqeda i-IRS kunye nenkqubo yerhafu yengeniso e-US, ngoko i-VAT iya kuba yinye irhafu ehlawulwa ngabantu baseMerika.
- Ukuba i-VAT ithatha indawo yerhafu yentengiso yelizwe, eli lizwe liya kuphakamisa ingxabano. Inkqubo yerhafu yokurhweba i-state iyinkimbinkimbi kakhulu, kunye namanye amazwe athi ahlawulise irhafu yorhwebo yokuthengisa kunye nabanye abatyala kwiirhafu ezahlukeneyo, kubandakanywa irhafu yeendawo ezikhethiweyo ezihlawulwa zizixeko kunye namacandelo. Ukuphelisa lo mkhuhlane kunokuthatha iminyaka emininzi.
- Iimali ze-VAT ziza kuba zindleko ezibi kakhulu kumashishini, okuya kubala i-VAT kuyo yonke imveliso, kuzo zonke iinkathelo zenkqubo. Ezi ndleko, ngokuqinisekileyo, ziya kudluliselwa kubathengi, kunye nexabiso le-VAT.