Sebenzisa uMthetho Wentela Owenzelwe Izinsizakalo eMichigan
Ephendula isabelomali sesabelomali esasongela ukuvala uhulumeni kahulumeni, isishayamthetho saseMichigan senza isichibiyelo kuMthetho weNtela yeMali, okuzokwandisa intela kwizigaba eziningana zamasevisi ngo-12/1/07.
Isimo / Ukusetshenziswa
I-6% "intela yesevisi" ibhekene nokuphikiswa okusheshayo. Eqinisweni, kwakhiwa izimali ezimbili zeSenate ezizolibazisa futhi / noma ziphishe isichibiyelo soMthetho Wokusetshenziswa Kwemali owadala intela yesevisi.
Kwakungumthethosivivinywa weNdlu (HB5408) owagcina wenziwa, kodwa ngoba wawuhlanganisa indlela yokuthola imali ehlukile. Yadluliselwa yiSénate neNdlu ngoDisemba 1, 2007, nje nje ngemva kwamahora ambalwa emva kokuchitshiyelwa kwentela yesevisi. UMbusi Granholm wasayina umthethosivivinywa waba ngumthetho ngoLwesibili, ngoDisemba 4, futhi wabelwa uMthetho Womphakathi 145 ka 2007.
I-PA 145'07 ichithe isinqumo sokuchitshiyelwa intela yesevisi ngokuchitshiyelwa koMthetho weNtela yeMabhizinisi, hhayi okungenani ukuthi ukufakwa kwenkokhelo yebhizinisi okuzosebenza ngoJanuwari 1, 2008.
I-SB 845 yadluliselwa yizo zombili izindlu ngoDisemba 4 futhi inikezela ukubuyiselwa kwemali kunoma iyiphi intela yesevisi ekhokhiswayo ngoMgqibelo, kuDisemba 1, 2007.
Isilinganiso
Kungani intela yesevisi? Okuyinhloko ngoba ukwandisa intela yokuthengisa kumasevisi inikeza umthombo omusha onwetshiwe wemali engenayo. Kubuye kubonakale kangcono umnotho eMichigan, oguquka kusuka emotweni-kusekelwe emnothweni wenkonzo / olwaziswa.
Izindlela Ezenye Amazwe
Konke kusho ukuthi kunomthelela owenza "insizakalo," kufaka phakathi iMichigan ( Bheka u-1996 Sales Taxation of Update Services, ikhasi 12 ), kodwa abaningi abanalo uhlelo oluphelele lokukhokha intela.
Kulawo mazwi akwenzayo, umbhede omkhulu ngamazwi ahlukene futhi awusebenzise ngendlela ehlukile.
Ngokusho kohlu lwe-Wikipedia lokuThengiswa kweMali e-United States, into ehlonishwa kakhulu yi-New Mexico ene-7% yentela yemali ekhokhwayo yomhlaba wonke emabhizinisini. I-Ohio ibiza ngokuthi ithemali yomsebenzi wezohwebo. Ezinye izifundazwe eziningi, kuhlanganise neHawaii, Maine, Washington State naseTexas, ziphinde zilandise intela yesevisi kumarisidi ebhizinisi.
Kulezi zindawo ezisebenzisa intela yesevisi njengenwetshiwe yentela yokuthengisa, kuye kwaba ukunyakaza okungathandeki. Eqinisweni, iFlorida yachithwa intela yayo yenkonzo ka-1987 ngonyaka. Yiqiniso, ukuphikiswa intela yensizakalo kuvame ukuxhomeke ekutheni kusetshenziswe kanjani kancane kancane, ngabe ngabe izinsizakalo zikhokhiswa ngokwethembeka ebhodini futhi kulula ukubika.
Qaphela: Ngokuyinhloko, zonke izifunda zibeka ngokucacile izinsizakalo zochwepheshe ezikhokhisayo.
Umlando eMichigan
UMichigan wamisa uMthetho Wokukhokhwa Kwemali ngo-1937 ukuvala imbobo yokungena emayelana nemikhiqizo ethengwe evela kwamanye amazwe. Ngokusho kuka-2003 Michigan Sales and Report Tax Tax Report, intela yokusetshenziswa yenezelwa ngezichibiyelo phezu kweminyaka. Njengamazwe amaningi, umzamo wokubamba imali eningi-futhi ngaphezulu usuqede umugqa phakathi kwemikhiqizo namasevisi. Isibonelo, izinsizakalo zocingo, ukuqashwa kwamahotela kanye nezinsizakalo ezihlobene nokwakha ziye zatholwa intela yokusetshenziswa yaseMichigan iminyaka.
Iziphakamiso zangaphambi
Umqondo wokumisa intela yesevisi ehlelekile yinto ephindaphindiwe esimweni sethu eminyakeni yamuva. Ngo-2003, i-Red Cedar Coalition, i-Michigan Educational Association ilungu, libheke intela yensizakalo ephansi kakhulu ye-1% ngokushintshaniswa kwe-1% yentela yokuthengisa.
Le nkinga yaqondiswa ngokomthetho ekuqaleni kwalonyaka ngemuva kokuthi imibiko eminingana ejwayelekile neyimpoqo inciphise ukulinganisa isikweletu sikaMichigan futhi yaxwayiswa ngemiphumela emibi yezezimali ngenxa yokuqothulwa intela yebhizinisi elilodwa laseMichigan kanye nenkinga yesabelomali engapheli. Ngomzamo wokulinganisela isabelomali, uMbusi ucele intela yesevisi ye-2% kuzo zonke izinkonzo ngaphandle kwalabo abawela ngaphansi kwezigaba zemfundo nemithi. ( Qaphela: Isixhumanisi asisatholakali ). Lesi siphakamiso sabhekana nokuphikiswa okuqhamuka yizimboni ezihlukahlukene zesevisi.
Izinsizakalo Zizibhekele Ngokushesha
Njengoba kunikezwe ukuphuthuma lapho isishayamthetho kufanele senze khona ngoSeptemba ka-2007 - uhulumeni wesifundazwe uzovala ngaphandle kokuxazulula ukulahlekelwa kwesabelomali - intela yokuthengiswa kwezingu-6% yanikezelwa ezinhlobonhlobo zesevisi. Njengoba kunikezwe isivinini lapho izinsizakalo zikhethiwe khona, ukukhathazeka ngokwemvelo kungakhathaliseki ukuthi izinsizakalo zithathwa ngokweqile noma ekuhambeni kwemikhakha yezinsizakalo zesevisi.
Izinsizakalo zezinsizakalo ziTekisiwe
Izinsizakalo ezincike intela ngaphansi kwesenzo ziwela ezinhlokweni eziningana. Isigaba sokuqala yizinsizakalo zebhizinisi ezingaqondile. Lezi zinsizakalo ngokuvamile zihlelwe izinkontileka phakathi kwebhizinisi elilodwa kwelinye, njengezinkampani zokukopisha / zokuphrinta, ukubonisana, ukubhaliselwa nokunye okunjalo.
Ezinye izigaba zezinsizakalo ezincike ekukhokhiseni intela ziwela ngaphansi kwesigaba esibanzi "sezinsizakalo zomuntu siqu" futhi zibandakanya izinsizakalo eziphezulu zokuqaphela noma zokunethezeka, kanye "nezinye izinsizakalo zomuntu siqu" njengoba kuchazwe ohlelweni lokuhlukaniswa kwemikhiqizo yaseNyakatho Melika. Ngamanye amazwi, izinsizakalo zomuntu siqu ezibhekene nentela zikhethiwe ngoba zibhekwa njengezingadingekile. Isibonelo, ukubhula ngezinkanyezi, ukubambisana kwebheyili, ukuhlelwa kweqembu, ukunakekelwa kwe-nail kanye nezici ezifakiwe kufakiwe, kepha ukunakekelwa kwezinwele nokubunjwa okungapheli kukhishwe ngokukhethekile.
Hamba ukuphuma ohlwini lwezinsizakalo ze-Taxed:
- Isisindo-Ukunciphisa Nokuthandana - Njengoba kunqunywe ukuthi izikweletu kanye nezikweletu zentela yenkokhelo yentela ekhethiwe zikhethwe ngokucophelela ukuze kukhuthazwe amanani athile, ukukhethwa kwezinsizakalo ezithile ezihlobene nokunciphisa isisindo kanye nokuphola intela nguhulumeni kuphazamisa / kudikibala amanani ahlobene nokuhle impilo nemishado.
- Ukuhamba / Ukuvakasha - Esimweni esibhekene nezinkinga zesabelomali, izinsizakalo ezihlobene nokuvakasha ezikhokhisayo zibonakala zikhiqizayo.
- Ukushushuluza - Omunye wemisebenzi yokuzilibazisa kuphela ekhokhelwa intela ngaphansi kwesichibiyelo isuka. Kungakhathaliseki ukuthi i-skiing ikuphi ohlwini, noma igalofu ayitholakali. Mhlawumbe izintshumayelo nabameleli babheka igalofu umsebenzi obalulekile.
- Izakhiwo zangempela - Ngemuva komkhankaso wemboni yezindlu zangaphambilini kulo nyaka ophikisana nesiphakamiso sentela yesevisi ka-Governor Granholm, izinsizakalo ezihlobene ne-real estate azihlanganisiwe ekuchibiyelweni.
- Ithonya lobungcweti kungenzeka ukuthi lithinte ngokungafanele ukuthi yiziphi izintela ezikhokhiswa intela.
- Ukuqalwa kwemali engenayo kuyinto engacabangi kakhulu.
- Intela ingase ibe yi-ATM yesigungu sesishayamthetho uma inkinga yesabelomali ingena.
- Izinsizakalo aziwa kahle ekukhiqizweni nasekuthengiseni imali yentela yokuthengisa / ukusetshenziswa. Intela esebenzayo kumasevisi angaboni bamabhizinisi angabangela intela yentela yamabhizinisi amancane.
- Amabhizinisi amancane angathinteka kakhulu ngoba kungenzeka ukuthi ahlinzeke ngezinsizakalo ngaphansi kwentela.
- Intela yesevisi njengoba idluliwe ingabonisa ubuhlungu bekhanda lokubika. Umphumela wesikhathi eside okungenzeka ukuthi abantu basuka esimweni esizimele se-contractor emuva komsebenzi wendabuko.
- Intela ingathinta ukufunwa kwezinsizakalo kanye / noma amathiphu anikezwe abahlinzeki benkonzo.