I-Los Amanani e-VAT bavumela isakhamuzi ngasinye ukuthi simise inani eliguquguqukayo lomkhiqizo noma isevisi ngayinye, ukwazi kuwumsebenzi obalulekile womuntu ngamunye. Kulesi sihloko sikubonisa zona.
Amanani e-VAT
Kunoma yisiphi isakhamuzi esivamile, umthengisi noma umkhiqizi kubalulekile ukwazi amanani e-VAT. Kuyithuluzi lentela elisiza umbuso ekuqoqeni izintela. Kwezinye izimo isetshenziselwa kuphela amanani okunethezeka. Kwezinye izimo, isetshenziswa ezimpahleni, ezinkonzweni nakuyo yonke inqubo yokukhiqiza nokusabalalisa.
Kwamanye amazwe kunezinhlobo ezintathu ze-VAT, eyejwayelekile, eyehlisiwe kanye nencane, nayo kufunwa ukuthi kufakwe intela ezintweni ezahlukene ngokusetshenziswa kwazo. Lolu hlobo lwentela lufanekiselwa kuzo zonke izimpahla namasevisi. Nokho, i-VAT ayisetshenziswa ekuqashiseni. Ngokusekelwe kulokhu, sibe nezigaba ezintathu esizozibona ngokuningiliziwe kamuva.
Sonke isakhamuzi sizibophezele ekukhokheni i-VAT, ngokuqondile noma ngokungaqondile kuhulumeni. Lesi sakamuva sinesibopho sokusebenzisa izinsiza ezishiwo ekutshalweni kwezimali kwezinhlobo ezahlukene. Ngakho-ke, nge-ejensi yentela, imithethonqubo evumela ukusungulwa kohlaka lomthetho lokusetshenziswa kwayo iyasungulwa.
I-VAT ejwayelekile
Lolu hlobo lwentela lusetshenziswa ngenani elingu-21% kuye ngomkhiqizo noma isevisi ethengwayo noma ethengiswayo. Kusebenza emikhiqizweni eminingi namasevisi asetshenziswa emphakathini. Phakathi kwazo sinezimpahla zokugqoka, izicathulo, ugwayi, iziphuzo, izinto ezisetshenziswayo, kanye nemisebenzi ehlukahlukene yokuthengisa ezentengiselwano.
Ihloselwe cishe yonke imikhiqizo esetshenziswa ngobuningi engabalulekile. Ihlanganisa izinto ezihlukene ezisetshenziswayo kanye nezinye izindawo zokuhweba. Ezweni ngalinye isilinganiso sincike ezidingweni ezidingwa umbuso ukuze kuqoqwe. Igxile emikhiqizweni engafakiwe kweminye imigqa noma izinhlobo ze-VAT.
Kwehlisiwe i-VAT
Kwenziwa ngenani lika-10% ochungechungeni lwemikhiqizo yokudla. Bahlanganisa ndawonye izinto ezahlukene njengamanzi, imithi, ukuthenga izindlu, izinsiza zezemidlalo, usizo lwezokwelapha kanye nemisebenzi yezohwebo engajwayelekile.
Kulesi sici sokugcina, ezweni ngalinye, imisebenzi engeyona eyendabuko iqoqwe ngamaqembu ahlukene, lapho ibekwa khona amanani ngokuya ngomsebenzi owenziwe. Iwuhlobo lwentela olungaphoqwa kakhulu kunangaphambili futhi ivumela ukuqoqa isamba esikhulu semali.
I-VAT encane
Ikhokhiswa intela ku-4%, futhi iwuhlobo lwe-VAT olusetshenziswa ezimpahleni nasezinkonzweni ezibalulekile. Kuleli qembu kukhona ukudla okuyisisekelo okunjengobisi, isinkwa, irayisi, i-pasta, kanye nemikhiqizo nezinkonzo eziyisisekelo njengezincwadi zokunyathelisa ezibhaliwe, imithi evame ukusetshenziswa kanye nenani lezinto zokwelapha kanye namathuluzi afana nezitho zokwenziwa kanye nezihlalo zabakhubazekile.
Uhlu lwemikhiqizo namasevisi afakwe kwi-VAT encane lungaba lude kakhulu. Nokho, izwe ngalinye lingacabangela ukuthi yimiphi imikhiqizo namasevisi angena ngaphansi komugqa ngamunye. Sikumema ukuthi ufunde isihloko esihlobene ne Ukugeleza kwemali eyindilinga
Iyini ngempela i-VAT?
Kuthathwa njengohlobo lwentela engaqondile ekhokhisa ukusetshenziswa kweminye imikhiqizo namasevisi, engasetshenziswa emalini engenayo. Kunoma yiliphi izwe emhlabeni, lolu hlobo lwentela luyasungulwa, kwezinye izindawo olubizwa ngokuthi intela yokunethezeka, lapho kukhokhwa khona imali eyengeziwe ngemikhiqizo namasevisi okungewona avamile noma adingekayo.
Nokho, kunezigaba ezintathu zezintela eziqinisekisa ukuthi ubani noma ubani okufanele akhokhe lolu hlobo lwentela. Okokuqala sinezinkampani ezinomthwalo wemfanelo wokuletha izimpahla kanye nokuhlinzeka ngezinsizakalo zobungcweti kosomabhizinisi.
Bese sinemisebenzi ehlobene ne-intracommunity yezimpahla. Okokugcina, kukhona imisebenzi yokungenisa impahla, kungakhathalekile ukuthi umuntu oziphathayo ungusomabhizinisi, ibhizinisi noma uchwepheshe.
Obani futhi obani abangayikhokhi i-VAT?
Ukunquma ukuthi iyiphi i-athikili, imikhiqizo, izimpahla namasevisi akhululiwe ku-VAT, inani elikhethekile libe selisungulwa ngokwesizathu somkhiqizo noma isevisi. Ngokunjalo, umthethonqubo uyasungulwa lapho bengafakwa khona ngokomthetho ekukhokhweni kwe-VAT. Umthetho ngokwawo ubeka ngokucacile ukuthi yiziphi izimpahla namasevisi angakhokhiswa i-VAT kuphela, kodwa futhi “Ayikho ngaphansi kwe-VAT.
Kunomehluko omncane lapho le mikhiqizo ikhululiwe ekuyikhokheleni. Iyunithi ngayinye yesifunda igcina amapharamitha ahlukene uma kubhekwa ukuthi yimuphi umkhiqizo noma isevisi ekhululiwe ekukhokheni i-VAT. Nokho, ohlwini esilwethula ngezansi, singabona kahle ukuthi lezo zimpahla namasevisi ziyini.
- Ukungenelela kokuhlinzwa okungaxhumene nokuhlinzwa kwepulasitiki kobuhle. Ngokufanayo, izinqubo ze-acupuncture kanye ne-digitopuncture.
- Imisebenzi yezemfundo nayo ikhululekile ekukhokheni i-VAT. Kungakhathalekile isimo sabo esisesidlangalaleni noma sangasese. Kanye nezifundo, ama-workshops nanoma yimuphi umsebenzi ohlobene nokufundisa nokuqeqeshwa.
- Ngaphezu kwalokho, lokho okuthiwa imisebenzi yezenhlalo, amasiko kanye nezemidlalo. Kungakhathaliseki ukuthi iyiphi inkampani eyenza lezi zinqubo futhi azenzeli inzuzo. Phakathi kwemisebenzi esinayo, imitapo yolwazi, amanyuvesi, ama-zoo, izinkundla zokudlala, njll...
- Noma yiluphi uhlobo lomsebenzi wezezimali, kanye nayo yonke imisebenzi ehlobene nesevisi yomshwalense yangasese, yomuntu siqu noma yeqembu. Amabhange agcina ukukhululwa kwawo ekukhokheni intela, ikakhulukazi emisebenzini eyisisekelo.
- Imisebenzi yohlobo lwezindlu ezithengiswayo nayo ikhululiwe ekukhokheni i-VAT. Inqobo nje uma le misebenzi ihloselwe ukudayisa umhlaba noma izakhiwo zomphakathi.
https://www.youtube.com/watch?v=k7V0dFB5zu8
Kodwa-ke, ukuze uthole ngempela ukuthi yiziphi izinto ezikhululiwe noma ezingekho ngaphansi kwe-VAT, sincoma ukuthi useshe amakhasi ezinhlangano nama-ejensi wokuqoqa intela wezwe ngalinye.
Amanani e-VAT emhlabeni
Ekuqaleni sachaza ukuthi izwe ngalinye linomthethonqubo osungula izinga okufanele intela isetshenziswe ngayo ezimpahleni nasezinkonzweni ezithile. Njengoba sazi, izici zezenhlalo, indawo kanye nezepolitiki zihlukile kuleyo naleyo, kanye namazinga e-VAT.
E-Spain, isibonelo, i-VAT ithathelwa indawo yi-IGIC, ethathe indawo ye-VAT endala, ikakhulukazi e-Canary Islands. Ukusebenza nokusebenza kwayo kufana kakhulu ne-VAT evamile. Isetshenziswa ezintweni ezikhethekile ezifana nogwayi notshwala. Kunesigaba sentela sohlobo lukagwayi. Isibonelo, intela kagwayi oyi-blond iphezulu kunentela kagwayi omnyama.
Okufanayo kwenzeka ngeziphuzo ezidakayo, ubucwebe, ama-cartridges ezibhamu, ama-perfumery pellets. Kodwa-ke, i-IGIC yaseSpain iyavumelana nezimo kwezinye izinto ngokusekelwe ekusetshenzisweni kwabantu abaningi kanye nesidingo. Kodwa ake sibone ukunyakaza kwe-VAT okuvamile kwamanye amazwe.
- I-Germany 19%
- I-Austrian 20%
- I-Belgium 21%
- Isi-Bulgarian 20%
- I-Cyprus 19%
- I-Croatia 25%
- I-Denmark 25%
- I-Slovakia 20%
- I-Slovenia 22%
- I-Spain 21%
- Isi-Estonian 20%
- I-Finland 24%
- I-France 20%
- Greece 24%
- I-Hungary 27%
- I-Ireland 23%
- I-Italy 22%
- I-Latvia 21%
- I-Lithuania 21%
- I-Luxembourg 17%
- I-Malt 18%
- I-Netherlands 21%
- I-Poland 23%
- I-Portugal 23%
- I-UK 20%
- I-Czech Republic 21%
- I-Romania 19%
- Sweden 25
Kuyini ukusebenza kwayo?
E-Europe kunezintela ezikhethekile ezinkampanini ezibizwa ngama-SME kanye nezikhungo ezizimele, ezizinikele ekwenzeni imisebenzi ethile. Ngokomthetho, lezi zinkampani zingakhokha ubuncane bentela ye-VAT ngokuya ngezimpawu zegama lenkampani yazo.
Intela ephansi ezinkampanini ezisembonini emaphakathi neyokuqala, ihlose ukukhuthaza ukuthuthukiswa kosomabhizinisi nabathengisi abasha. Lesi simo siwuhlobo lomkhuba cishe kuwo wonke amazwe aseYurophu. Kusixhumanisi esilandelayo ungabona ukuthi amabhizinisi amancane ahlobene kanjani AmaFranchise aku-inthanethi
Yonke intela eqoqwa kulaba somabhizinisi kumele iphinde itshalwe kumaphrojekthi nezinhlelo okuhloswe ngazo ukufukula amabhizinisi amancane. Ngokunengqondo, imigomo ifinyelelwa ezikhathini ezedlula izinhloso. Yingakho ukulawulwa kwalolu hlobo lwe-VAT kumele kuqine kakhulu.
Osomabhizinisi nochwepheshe kufanele baqonde ukuthi ukukhokha i-VAT kuyithuluzi lokukhula. Akulona nje izinga lentela elihlose ukucebisa umbuso. Ngokungafani nezinye izinhlobo ze-VAT, isetshenziselwa ukuthuthukisa amabhizinisi amancane, okungamandla abalulekile kunoma yiliphi izwe. Funda kabanzi mayelana namabhizinisi amancane ngokuchofoza isixhumanisi esilandelayo esiphathelene Amaphrojekthi Wosomabhizinisi
Izinsiza kanye nokukhula kwezimali zezikweletu kunakekelwa ngalezi zinhlelo. Lokhu akusho ukuthi umthwalo wesabelomali wokuqaliswa kufanele wenziwe nguhulumeni kuphela. Lezi zinqubomgomo zentela zisiza ukuthuthukisa ukuhamba kwezentengiselwano nezimboni.
Mayelana ne-VAT emaphakathi, sonke siyazi ukuthi iwuhlobo lwentela olusetshenziswa ngenhloso yokunikeza umbuso amandla ezezimali. Umbono uwukuzama ukuqinisekisa ukuthi izinqubomgomo zesabelomali sonyaka zingenziwa ngendlela evamile, ngezinsiza ezidingekayo.
Ukubaluleka kwamazinga e-VAT kukuleli phuzu. Ziyingxenye yesisekelo sentela esisemthethweni lapho umbuso uthola khona izinsiza zokukhokhelwa kwamaholo abasebenzi bakahulumeni, intuthuko yezenhlalakahle, ukutshalwa kwezimali, ukukhokhwa kwezikweletu, phakathi kweminye imisebenzi yezezimali oyidingayo ukuze uthuthuke.
Ngalesi sizathu futhi ngokungafani nentela yengeniso evamile, inquma izimo ezihlukene ngokuphelele emisebenzini yohlobo lwentela. Izinqubo zihluke ngokuphelele futhi umbuso uhlala uthola imali efika ngokuqondile nansuku zonke. Isimo sokuthi, ngokungafani ne-ISR, eqoqwa kuphela izikhathi ezimbili noma ezintathu ngonyaka.
Umehluko nge-ISLR
Nakuba kuyizilinganiso zohlobo lwentela, ngayinye imelela uhlobo lokuqoqwa olusiza kakhulu umbuso. Intela yemali engenayo ingenye yezintela ezindala kakhulu ezikhona. Kuyinkokhiso ukuqasha, inzuzo kanye nemali engenayo.
Ngakolunye uhlangothi, i-VAT ihloselwe ukwesulwa kwentela yokusetshenziswa nokusetshenziswa kwezimpahla namasevisi. Okuyinto entsha futhi eguqulayo emigomeni yezomnotho yanoma yiliphi izwe. Ngakho-ke ukubaluleka kokukhiqiza ingcebo ngokukhiqiza ekhaya nokuthuthukiswa kwezimboni.
Womabili amagatsha abalulekile futhi ukusetshenziswa kwawo kuhlukile. Kwamanye amazwe, i-ISR iqoqwa kabili ngonyaka, kuyilapho i-OVA iqhubeka nokukhiqizela umbuso imali.