Ukuthenga imoto noma isikebhe sokuzijabulisa akuyona nje isinqumo sokuphumula noma sokuhambaFuthi inohlangothi lwezezimali nolokuphatha olufanele ukuqondwa ukuze kugwenywe izimanga kamuva. Intela engaqondile, izimali ezikhethekile, izimali zechweba, kanye nokubhaliswa okuthile kuqala ukusebenza ngokushesha nje lapho imoto, i-jet ski, noma isikebhe sokuhamba ngomkhumbi kubhaliswa, noma lapho ubunikazi budluliselwa phakathi kwabantu ngabanye, ngefa noma umnikelo.
Uma kwenzeka izikebhe nezinye izindlela zokuthutha ezinenani elithileImithetho yaseSpain inemininingwane eningiliziwe: kunezintela zesifundazwe nezesifunda kanye nezimali ezixhunywe emachwebeni kanye ne-Merchant Marine, ngaphezu kwamathebula entengo asemthethweni ashicilelwe yi-Tax Agency ukuqinisekisa inani lemakethe. Ukuqonda ukuthi ingxenye ngayinye ihlangana kanjani kubalulekile ukuze bala izindleko ngendlela efanele kokuthenga, ukusebenzisa, ukudlulisa kanye nezimpahla.
Uma isikebhe sokuzijabulisa, esisha noma esisetshenzisiwe, sitholwa, noma samukelwa ngefa noma ngomnikeloIzintela eziningana zingasetshenziswa ngesikhathi esisodwa noma ngenye indlela, kuye ngohlobo lokuthengiselana, indawo lapho kwenzeka khona, kanye nezici zempahla. Ngokubanzi, izigaba eziyinhloko yilezi:
- Intela yokusetshenziswa engaqondile: I-VAT, i-IGIC noma i-IPSI, kuye ngendawo.
- Intela Yokudluliselwa Kwempahla (ITP) ekuthengisweni kwangasese kwezikebhe ezisetshenzisiwe nezinye izimoto.
- Intela Ekhethekile Ezindleleni Ezithile Zokuthutha (IEDMT), eyaziwa ngokuthi intela yokubhalisa.
- Ifa Nentela Yomnikelo ekudlulisweni kwamahhala ngenxa yokufa noma umnikelo.
Lezi zintela zengezwe ezindleleni ezahlukene okuhlobene nokusetshenziswa kwengqalasizinda yechweba, izinsiza zokuzulazula, izinqubo zokubhalisa kanye nezinsizakalo zokuhlola zeMerchant Marine, okufanele nazo zicatshangelwe kusukela ekuqaleni.
Intela engaqondile: i-VAT, i-IGIC kanye ne-IPSI ekuthengweni kwezikebhe
Ukuthengwa kwesikebhe esisha kukhokhiswa intela ngendlela efanayo nokuthengwa kwanoma iyiphi enye impahla yabathengi.Lokhu kudala isibopho sokukhokha intela enanini lomkhiqizo. Izinga elifanele lizoncika endaweni lapho ukuthengiselana kusemthethweni khona futhi umkhumbi ulethwa khona.
ESpain kunezinhlelo ezintathu ezahlukene zentela engaqondile endaweni okungathinta izikebhe, ama-jet ski nezinye izindlela zokuhamba:
- Uhlelo olujwayelekile (iPeninsula kanye neziQhingi zaseBalearic)Intela Yentengo Engeziwe (i-VAT) isetshenziswa ngesilinganiso esijwayelekile esingu-21%.
- Iziqhingi zaseCanaryIntela Ejwayelekile Engaqondile Yeziqhingi zaseCanary (IGIC) iyasebenza, ngesilinganiso esivamile esingu-9,5% salolu hlobo lwezimpahla, ngaphandle kwasezimweni ezithile.
- Ceuta futhi melillaIntela Yokukhiqiza, Izinsizakalo kanye Nentela Yokungenisa (i-IPSI) iyasetshenziswa. E-Ceuta, izinga elijwayelekile lemikhumbi lingu-10%, kanti izinga elincishisiwe lingu-0,5% uma ubude budlula amamitha angu-20; e-Melilla, izinga lokubhekisela lingu-7%.
Ngokuvamile umthengi akakuboni ngisho nentela ibekwe ngendlela eyinkingaNjengoba intengo yesikebhe esisha ivame ukufaka i-VAT, i-IGIC, noma i-IPSI, futhi kungumthengisi okhokha intela ehambisanayo kwiziphathimandla ezifanele ekubuyiselweni kwentela ngezikhathi ezithile, kubalulekile ukucacisa ukuthi yiliphi izinga lentela elisetshenziswayo nokuthi kusiphi isifunda lapho kubalwa izindleko zangempela zokuthengiselana.
Intela Yokudluliselwa Kwempahla (ITP) ezikebheni ezisetshenzisiwe
Uma ukuthengiselana kungukuthengiswa kwesikebhe esisetshenzisiwe phakathi kwabantu abazimele (ngaphandle kokungenelela kosomabhizinisi noma uchwepheshe ngezinjongo ze-VAT), i-Property Transfer Tax (ITP) iyasetshenziswa, ifakiwe ngaphakathi kwe-Property Transfer Tax kanye ne-Documented Legal Acts.
I-ITP isebenza ekudluliselweni kwezimpahla namalungelo okunzima phakathi kwempiloNgakho-ke, ifanelana kahle nezivumelwano ezivamile ezihilela ukuthengwa kwezikebhe ezisetshenzisiwe esezibhalisiwe eSpain. Kulezi zivumelwano, umkhumbi awukhokhiswa i-VAT, i-IGIC, noma i-IPSI futhi ngoba leyo ntela yayivele ikhokhiswa ngesikhathi isisha, futhi isishayamthetho sigwema intela ephindwe kabili ngokufaka i-ITP esikhundleni se-VAT.
Lena intela kahulumeni edluliselwe kwi-Autonomous Communities., ukuze umphakathi ngamunye ubeka izinga lawo elifanele ngaphakathi kwemingcele evunyelwe ngumthetho. Ngakho-ke, umthwalo wentela wokuthenga isikebhe esifanayo esisetshenzisiwe ungahluka kakhulu kuye ngokuthi intela ikhokhwa kuphi.
Isisekelo esikhokhiswa intela se-ITP singanqunywa ngezindlela ezimbili:
- Mayelana nentengo ekhokhiwe ngempela, lelo elivela esivumelwaneni sokuthenga.
- Ngokuphathelene nenani elincane lokuhlola ezibekwe amathebula asemthethweni ashicilelwe ku-Official State Gazette, lapho uMnyango Wezezimali usungula khona amanani okuthengisa aphakathi kwezimoto nezikebhe ngokusekelwe kuhlobo, imodeli, unyaka kanye nobudala.
Uma intengo eshiwo kwinkontileka iphansi kunenani eliboniswe kumathebulaIgunya lentela lesifunda lingabuyekeza ifayela futhi lifune inkokhelo ngokusekelwe enanini elibhekiselwe kulo, kanye nokulungiswa okuhambisanayo, izimali ezengeziwe, kanye nenzalo. Ngakho-ke, kuhlale kuwukuhlakanipha ukuqinisekisa inani elihloliwe ngaphambi kokuphothula inkontileka.
Ukuphathwa kwentela okusebenzayo Emiphakathini eminingi, yakhiwa thumela ukuzihlola Kumelwe ugcwalise ifomu elivunyiwe—kungaba ku-inthanethi noma mathupha—futhi ukhokhe imali ngaphakathi kwezinsuku zokugcina ezibekwe yimithetho yesifunda. Kungcono ukubonisana ngqo nehhovisi lentela lesifunda sakho ukuze uthole uhlobo oluqondile lwemali kanye nenqubo.
Intela Ekhethekile Ezindleleni Ezithile Zokuthutha (intela yokubhalisa)
Ngaphezu kwentela yokusetshenziswa evamile kanye ne-ITP ezikebheni ezisetshenzisiweESpain kunentela ethile: Intela Ekhethekile Yezindlela Ezithile Zokuthutha (IEDMT), elawulwa kuMthetho 38/1992 Wezintela Ezikhethekile futhi yashintshwa izikhathi eziningana ukuze ivumelane nomkhakha wemikhumbi.
Le ntela yaziwa kakhulu ngokuthi “intela yokubhalisa”Njengoba umcimbi wayo oyisisekelo wokukhokhiswa intela emkhakheni wemikhumbi kuwukubhaliswa kokuqala eSpain kwemikhumbi ethile yezemidlalo nemikhumbi yezokuzijabulisa noma yasemanzini. Ngenhloso yale ntela, imikhumbi yezokuzijabulisa ibhekwa njenge:
- Labo ababhaliswe ohlwini 6 noma 7 lweRejista Yokubhalisa Umkhumbi (okuvamile noma okukhethekile) noma, lapho kufanele khona, kurejista yenhlangano yezemidlalo efanele.
- Noma yimuphi omunye umkhumbi ohloselwe ukuzulazula ngokuzijabulisa kwangasese, ngokusho kwencazelo ethile yoMthetho 38/1992.
Ngokuvamile bakhokhiswa intela.:
- Ukubhaliswa kokuqala kwezikebhe zokuzijabulisa nemikhumbi eSpainentsha noma esetshenzisiwe, enobude obungaphezu kwamamitha angu-8.
- Ukubhaliswa kokuqala kwama-jet ski, kungakhathaliseki ubude bazo, uma nje zenzelwe ukusetshenziswa kwangasese (uhlu 7) noma ezinye izindlela ezingadingi ukukhululwa.
I-IEDMT ingahlanganiswa nezinye izintela: Yengezwa ku-VAT/IGIC/IPSI emikhunjini emisha futhi, kwezinye izindawo zokusebenza (isibonelo, umkhumbi osetshenzisiwe ongeniswe e-EU ongabhaliswanga eSpain), ungangezwa naku-ITP, okudala intela enkulu uma ingahlelwanga kahle.
Imikhumbi engakhokhiswa noma engakhokhiswa intela ekhethekile
Imithethonqubo isungula izinto eziningana ezibalulekile ezingafakwanga kanye nokukhululwa. okunganciphisa noma kuqede umthwalo wentela yokubhalisa ezimweni ezithile:
- Isikebhe sokuzijabulisa esingamamitha angu-8 noma ngaphansi ubudeLe mikhumbi ayikhokhiswa intela ekhethekile yezindlela ezithile zokuhamba (i-IEDMT), kungakhathaliseki ukuthi ihloselwe ukusetshenziswa kanjani (yangasese noma yezentengiselwano). Kodwa-ke, umnikazi kudingeka athumele isimemezelo kwi-Tax Agency esebenzisa ifomu 06 lapho ebhaliswa okokuqala, kungakhathaliseki ukuthi umkhumbi wenziwe ngaphakathi kwe-EU noma ungenisiwe, nokuthi ngabe musha noma usetshenzisiwe.
- Imikhumbi esetshenziswa kuphela futhi ngempumelelo emisebenzini yokuqasha (ngokuvamile ohlwini 6): zibhekwa njengezikhululekile, uma nje isivumelwano sokuqasha senziwa ngaphansi kwezimo zemakethe futhi ngaphandle kokubhukha ukusetshenziswa okuthandwa ngumnikazi noma abantu abahlobene.
- Imikhumbi enomnikazi wayo oyisikole sokudoba imikhumbi esiqashelwa yiDirectorate General yeMerchant Marine futhi zisetshenziselwa ukufundisa uhulumeni lokho kuphela: nazo ziyakujabulela ukukhululwa. Kungenzeka futhi ukuhlanganisa umsebenzi wokufundisa nokuqasha ngenkathi kugcinwa ukukhululwa, uma izidingo ezithile ezimiswe ngumthetho zihlangatshezwana nazo.
- Izikebhe eziqhutshwa kuphela ngama-oar noma ama-paddle kanye nezikebhe ze-Olympic-class: zibhekwa njengezikhululekile enteleni ekhethekile.
Ngokusebenzisa le mithetho, ithebula elijwayelekile lentela yokubhalisa yezikebhe zokuzijabulisa lingokulandelayo::
| Ubude ≤ 8 m | Ubude > 8 m | |
|---|---|---|
| Izitsha zokusetshenziswa ngasese (Uhlu 7) | Awubambeleli | Izinga elijwayelekile lingu-12% (11% eziQhingini zaseCanary, 0% eCeuta naseMelilla) |
| Imikhumbi enikezelwe kuphela ekuqashweni (Uhlu 6) | Ukhululiwe | |
| Izikebhe ezivela ezikoleni zokudoba zasemanzini eziqashelwayo | Ukhululiwe | |
| Izikebhe zokugwedla kanye nezikebhe ze-Olympic | Ukhululiwe | |
| Ama-jet ski okusetshenziswa ngasese (Uhlu 7) | 14,75% (13,75% eziQhingini zaseCanary, 0% eCeuta naseMelilla) | |
| Ama-jet ski aqashwayo (Uhlu 6) | Ukhululiwe | |
Ubude obufanele bale ntela yilokho okubizwa ngokuthi “ubude be-hull”: ibanga elilinganiswe ngokuhambisana nomugqa wamanzi phakathi kwamaphuzu avelele kakhulu omnsalo kanye nomhlane, kufaka phakathi izakhi zesakhiwo ezihlanganisiwe (ama-steers, ama-sterns, ama-bow, ama-hull/deck joints kanye nama-appendages asebenza njengokusekelwa kwe-hydrostatic noma i-hydrodynamic), kodwa ngaphandle kwezingxenye ezisuswayo ezingathinti isakhiwo (ama-masts, amapulatifomu, ama-rudders asuswayo, izisekelo, ama-fenders, njll.).
Inkokhelo kanye nokubuyiselwa kwemali kwe-IEDMT
Ukukhokhwa kwentela ekhethekile okuvamile kwenziwa kusetshenziswa ifomu 576Leli fomu kumele lithunyelwe nge-elekthronikhi ngewebhusayithi ye-Tax Agency. Uma ukuzihlola sekwamukelwe, uhlelo lukhiqiza irisidi elinekhodi ye-elekthronikhi, usuku, nesikhathi, okusebenza njengesisekelo sokucubungula ukubhaliswa ne-Maritime Authority noma irejista efanele.
Kunezimo ezithile lapho kungacelwa khona ukubuyiselwa kwentelaLokhu kubuyiselwa kwemali kuhloselwe ngqo abanikazi bamabhizinisi abathengisa kabusha izinto zokuhamba ngobuchwepheshe. Isigaba 66 soMthetho 38/1992 sichaza imibandela yalokhu kubuyiselwa kwemali, ngakho-ke uma uwela kulesi sigaba, kufanele ubuyekeze lesi sigaba esifanele bese uthumela isicelo sakho kwi-Spanish Tax Agency (AEAT) kanye nemibhalo efanele.
Njengoba imithethonqubo ye-IEDMT iwubuchwepheshe futhi ishintsha njaloKuhlale kunconywa ukuhlola isimo ne-Tax Agency noma umeluleki okhethekile ngaphambi kokubhalisa umkhumbi, ikakhulukazi uma kungumkhumbi omkhulu, ongeniswe kwamanye amazwe noma ohloselwe ukuqashwa kochwepheshe.
Intela Yefa Neyesipho Ezimotweni Nasezikebheni
Uma isikebhe, imoto esezingeni eliphezulu, noma i-jet ski idluliselwa ngaphandle kokucatshangelwa ngokwezimali.Kungakhathaliseki ukuthi kungenxa yokufa (ifa) noma umnikelo, i-Inheritance kanye ne-Gift Tax iyasetshenziswa. Lena intela eqondile neqondakalayo ekhokhisa ukwenyuka kwenani elitholwe ngumuntu othola impahla.
Isikhathi lapho intela iqongelela khona siyahlukahluka kuye ngohlobo lokudluliselwa:
- Ekuthengeni i-mortis causa Futhi kumshwalense wokuphila, intela iqongelela ngosuku lokufa komufi noma lapho isimemezelo senkantolo sokufa komufi singujuqu.
- Ukudluliselwa okunenzuzo phakathi kwe-vivos (iminikelo)Inzuzo eqongelelekayo yenzeka ngosuku idokhumenti enikezwa ngalo noma isenzo somnikelo noma inkontileka ipheleliswa.
Labo abathola impahla mahhala kudingeka bafake isimemezelo Kumelwe ukhokhe imali ehambisanayo kakade. Intela inikezwa i-Autonomous Communities, elawula amabhonasi, ukwehliswa, amabhrekhi entela, izinsuku zokugcina kanye namafomu, ngakho umthwalo wentela ungahluka kakhulu kuye ngesifunda.
Umthetho wemikhawulo yelungelo likaHulumeni lokuhlola intela Isimiso semikhawulo yokubeka izijeziso yiminyaka emihlanu. Ngokwezinto ezingokoqobo, kubalulekile ukufuna iseluleko kuhulumeni wesifunda ofanele, njengoba izinqubo kanye nemininingwane ethile (isibonelo, izaphulelo zezihlobo ezithile) ziyahlukahluka kakhulu kuye ngesifunda.
Amanani asebenza emisebenzini yobuciko yokuzijabulisa
Ngaphezu kwentela, imikhumbi inezindleko eziningana ezihlobene nokusetshenziswa kwengqalasizinda kanye nezinsizakalo ze-Maritime Administration.Phakathi kwezinto ezibaluleke kakhulu yimali ye-T-5 yemikhumbi yezemidlalo neyokuzilibazisa, imali ye-T-0 yezinsiza zokuhamba, imali yokubhalisa kanye nemali yezinsizakalo zokuhlola nokulawula ze-Directorate General of the Merchant Marine.
Izinga le-T-5: Ukusetshenziswa kwemikhumbi yezemidlalo neyokuzilibazisa echwebeni
Imali ye-T-5 ilawulwa kuMbhalo Ohlanganisiwe woMthetho Wezikhumulo Zombuso kanye ne-Merchant Marine futhi kuyadingeka ekusetshenzisweni kwamanzi endawo yesevisi yechweba, ingqalasizinda yokufinyelela (amachweba, imisele), amanethiwekhi esevisi kanye nezindawo zokungenisa, kanye nokuhlala ezindaweni zokubeka imikhumbi noma izindawo zokubopha imikhumbi ezibekiwe.
Zakha ingxenye yesenzakalo esikhokhiswa intela sale ntela hhayi nje ukusetshenziswa kwamanzi, kodwa futhi nokufinyelela kwabasebenzi nabagibeli emachwebeni, ema-pontoon, emigwaqweni nakwezinye izindawo zomhlaba, ngaphezu kokujabulela izinsizakalo ezivamile ezinikezwa yiziphathimandla zechweba ngaphandle kwesidingo sokufaka isicelo somuntu ngamunye.
Imali ye-T-5 ikhokhwa uma umkhumbi ungena emanzini ngaphakathi kwendawo yesevisi. noma lapho indawo yokulala noma indawo yokumisa isikebhe itholakala kumsebenzisi. Ezindaweni eziningi zokudoba eziqhutshwa ngaphansi kwesivumelwano semvume, imali iqoqwa kusengaphambili kusetshenziswa uhlelo lokulinganisa olulula.
Kulolu hlelo lokulinganisa olulula, kubekwa imali yomhlaba wonke. Imali yomthengisi ngamunye ibalwa ngokusekelwe kwizibalo zethrafikhi zeminyaka emibili edlule, kanye nezinkokhelo zesikhathi esithile kanye nesaphulelo esingu-20% kulabo abakhetha lolu hlelo. Ukuze uthole imininingwane ngamanani kanye nokubalwa, sicela uxhumane ne-Port Authority efanele.
Izinga le-T-0: Izinsiza Zokuzulazula Emanzini
Imali yokusiza ukuhamba (T-0) ikhokhela ukusetshenziswa kwensizakalo yokubonisana kolwandleOkusho ukuthi, lonke uhlelo lwezibani, ama-beacon kanye nezimpawu ezenza imizila kanye nokufinyelela echwebeni kuphephe.
Le mali ikhokhwa emikhunjini yokuzijabulisa noma yezemidlalo kanye nemikhumbi yezandla. ezihlangabezana nezimo ezithile zobude kanye nokuqhutshwa, futhi okumele zibe nesitifiketi sokubhalisa saseSpain, imvume yokuhamba noma uhlu lokuthunyelwa kanye nabasebenzi:
- Ubude bulingana noma bungaphezu kwamamitha angu-9 uma ziqhutshwa ngenjini, noma ngaphezulu kwamamitha ayi-12 uma beyimikhumbi yokuhamba ngomkhumbi: bakhokha imali minyaka yonke uma behlala echwebeni laseSpain; uma bengekho, bakhokha usuku ngalunye noma ingxenye yalo yokuhlala emanzini aseSpain, bavumelane ne-Port Authority ephethe indawo.
- Ubude bungaphansi kwamamitha angu-9 nge-motor propulsion, kanye nesibopho sokubhaliswa: uma behlala echwebeni laseSpain, bakhokha imali kanye kuphela, ngesikhathi sokubhaliswa kwabo; uma isisekelo sabo singesona esaseSpain, bakhokha futhi ngosuku noma ingxenye yokuhlala emanzini aseSpain, njengalawo ahlala isikhathi eside.
I-T-0 ingacelwa kusenesikhathi kusetshenziswa uhlelo olulula olufanayo ne-T-5Lokhu kusebenza emachwebeni nasemachwebeni angaphansi kwesivumelwano, ngesaphulelo esingu-20% emalini kulezi zimo. Ukuze uthole amanani athile kanye nezinqubo zokukhokha, kubalulekile ukubonisana ne-Port Authority yendawo yokuzulazula noma ichweba lasekhaya.
Imali Yokubhalisa Imikhumbi Nezinkampani Zokuthumela Izimpahla
Izinqubo ezithile zokuphatha ze-Ship and Shipping Company Registries zikhiqiza izimali ezithile, elawulwa embhalweni ohlanganisiwe woMthetho Wezikhumulo Zasemanzini kanye Nomthengisi futhi ivuselelwa minyaka yonke.
Phakathi kwezimali eziyinhloko ezihlobene nokubhaliswa kanye nokususwa kokubhaliswa kwemikhumbi yizo:
| Ngeyunithi ngayinye yokulinganisa | Okuncane | |
|---|---|---|
| Imali yokubhalisa | 0,190328 | 19,08 € |
| Imali yokukhansela ukubhalisa | 0,190328 | 19,08 € |
Ngaphezu kwalokho, izimali ziyasebenza ngezenzo zokuphatha eziphakathi., njengamanothi, izitifiketi namakhophi amafayela:
| Isenzo esihilela ukurekhoda ephepheni le-ledger | 19,03 € |
| Izitifiketi namakhophi amashidi ezihlalo ngalinye | 7,613183 € |
| Ikhophi elula yokuqukethwe kwamafayela | 19,03 € |
Lezi zimali zivame ukukhokhwa kusetshenziswa ifomu 790025okungalandwa noma kucutshungulwe ku-inthanethi uma unesitifiketi se-elekthronikhi.
Imali yezinsizakalo zokuhlola nokulawula ze-Merchant Marine
Imikhumbi yokuzijabulisa ebhalisiwe eSpain kumele ibe nesitifiketi esisemthethweni sokufaneleka kokuhamba olwandle., okukhishwe kanye nokuvuselelwa kwayo okuhlanganisa imali ethile yokuhlinzekwa kwezinsizakalo zokuhlola nokulawula yi-Directorate General of the Merchant Marine.
Emikhumbi enophawu lwe-CE, imali ivame ukuhlolwa yona. kanye nenani labo lokubhekisela, elibuyekezwe muva nje, yileli:
| Imali yezinsizakalo zokuhlola nokulawula i-DGMM | |
|---|---|
| Isitifiketi sokufaneleka kolwandle ngesikebhe sokuzijabulisa esinophawu lwe-CE | 76,131817 € |
| Ukuvuselelwa kwesitifiketi ngenxa yezinguquko ezinkulu (indawo, uhlu, inani eliphezulu labantu, njll.) | 53,29 € |
| Ukushintshana kwesitifiketi ngenxa yomonakalo, ukulahleka, ukwebiwa noma ukukhathala kwamabhokisi | 3,81 € |
| Isitifiketi sokufaneleka kolwandle semikhumbi engenawo uphawu lwe-CE | Okungenani u-€76,12, kubalwa ngokusekelwe ku-arc kanye namandla enjini |
Uma kwenzeka imikhumbi engenawo uphawu lwe-CE, imali ayikwazi ukuhlolwa ngenxa yobunzima bayo. futhi uHulumeni uyakwazisa usebenzisa ifomu elithile (ngokuvamile u-990030). Njengakwezinye izimali, amanani abuyekezwa minyaka yonke.
Amathebula entela emikhumbi nezinye izindlela zokuhamba
Unyaka ngamunye uMnyango Wezezimali ushicilela amathebula entengo yokuthengisa emaphakathi ku-BOE (i-Official State Gazette). kwezimoto, izithuthuthu kanye nemikhumbi yokuzijabulisa. Lo myalelo kangqongqoshe usungula amanani okubhekisela asetshenziswa, phakathi kokunye, ku:
- Intela Yokudluliselwa Kwempahla kanye Nentela Yesitembu ezitolo ezithengisa izinto ezisetshenzisiwe.
- Ifa kanye neNtela Yesipho lapho kwamukelwa izimoto noma izikebhe.
- Intela Ekhethekile Ezindleleni Ezithile Zokuthutha ezimweni ezithile zokubhalisa.
Amathebula abonisa intengo yemakethe yesikebhe esisha kanye nokwehla kwaso eminyakeni edluleLokhu kuphumela enanini elibhekisela lapho iziphathimandla zentela zingaqhathanisa khona isisekelo sentela esimenyezelwe ngumkhokhi wentela. Empeleni, lawa manani asetshenziselwa ukuqinisekisa ukuthi intengo yenkontileka ayiphansi ngokwenziwa.
Ezikebheni ezingaphandle, umyalo kangqongqoshe uhlukanisa phakathi kwesikebhe kanye nenjiniEqinisweni, inani lokuhlola libalwa ngokungeza izingxenye ezimbili ezihlukene:
- Intengo yesigqoko, ngokusekelwe ematafuleni endawo yokuthutha imikhumbi kanye nomodeli.
- Intengo yemishini yokuqhuba, namatafula athile ngomkhiqizi kanye nomodeli wenjini.
Le ndlela isenza sikwazi ukucabangela izimo ezivame kakhulu. Kulezi zimo, i-hull kanye nenjini akuzona ezobudala obufanayo ngoba umkhumbi uvuselelwe amandla ngokushintsha injini yokuqala. Inani lentela licabangela izingxenye zombili ngokwehlukana ukuze kugwenywe ukungafani.
Uma kuziwa ezikebheni zamanzi zomuntu siqu, inani lokuqinisekisa elinikezwa amathebula liwumhlaba wonke.ngaphandle kokuhlukanisa isikebhe nenjini, ngakho-ke uHulumeni uthatha konke njengeyunithi yokulinganisa ngezinjongo zentela.
Akuzona zonke imikhumbi emakethe ezivela ematafuleniKuvamile ukuthi amamodeli ayeka ukudayiswa eminyakeni engaphezu kweshumi edlule angafakwa ohlwini, ngakho-ke kulezo zimo uHulumeni uvame ukunaka kakhulu intengo eboniswe kwinkontileka, ngaphandle uma kunezinkomba ezicacile zokungabhekwa njengenani elifanele.
Inani lenkontileka, amathebula entela kanye nokubalwa kwentela
Empeleni, isisekelo sentela sokubala intela ekuthengweni nasekuthengisweni kwezikebhe Kufanele ifane nenani langempela lentengiselwano, okungukuthi, intengo okuvunyelwene ngayo futhi eshiwo kwinkontileka. Lesi simiso sihlose ukuqinisekisa ukuvumelana phakathi kweqiniso lezomnotho kanye nentela.
Inani lesivumelwano liyaqhubeka uma nje libonisa inani lemakethe elifanele.Ukumemezela inani elingaphansi kakhulu kwenani langempela ukuze wonge intela kungaholela ekuhlolweni kwamabhuku, ukulungiswa, izinhlawulo kanye, lapho kufanele khona, nezikweletu ezengeziwe zokukhwabanisa intela.
Amathebula entela asebenza njengethuluzi lokuqinisekisahhayi njengentengo yokuthengisa ephoqelekile. Zisebenza njengereferensi eqondile lapho uHulumeni esola ukuthi intengo emenyezelwe ayihambisani nenani lemakethe, noma lapho umkhokhi wentela ekhokha ngokuqondile ngokusekelwe enanini lethebula ukuze agweme izingxabano.
Kukhona futhi izinto ezibalulekile okufanele uzicabangele.:
- Inani lemaketheEzimweni ezingabazisayo, uHulumeni angakhipha isheke elithile lokuhlola ukuze anqume inani langempela ngesikhathi sokudluliselwa.
- Izaphulelo nezenyusoUma izaphulelo zezentengiselwano ezisemthethweni zinikezwa, isisekelo sentela sizoba yinani elikhokhiwe ngempela, uma nje lingavunyelwa.
- Umehluko wendawo kanye nohlobo lwentelaI-VAT, i-ITP, i-IEDMT kanye ne-Inheritance/Iminikelo inemithetho yayo yokubeka isisekelo, yize konke kuzungeza inani langempela lomsebenzi noma inani lemakethe.
Ngakho-ke, ngaphambi kokuphothula ukuthengiswa noma ukudluliselwa komkhumbiKunconywa kakhulu ukuqhathanisa amathebula, amanani emakethe kanye nezidingo zentela nomphathi wemikhumbi noma umeluleki wentela, ukuze ugweme ukumangala kamuva ngesimo sezimali ezengeziwe.
Izimoto nezikebhe ku-Wealth Tax
Izimoto zezinga elithile, izikebhe zokuzijabulisa, kanye nezindiza ezithile Lezi zibhekwa njengezimpahla zokunethezeka futhi kumele zimenyezelwe, lapho kufanele khona, kwi-Wealth Tax lapho umkhokhi wentela kudingeka ukuthi azifake ngoba zeqa imingcele esemthethweni.
UMthetho Wentela Yengcebo uhlanganisa ngokusobala Ngaphakathi kwalesi sigaba: ubucwebe, uboya obusezingeni eliphezulu, izimoto, izimoto ezinamasondo amabili noma amathathu ezinomthamo wesilinda olingana noma ongaphezu kuka-125 cc, izikebhe zokuzijabulisa nezemidlalo zasemanzini, izindiza, izindiza ezilula, izikebhe zomkhumbi kanye nezinye izindiza eziphethwe ngumkhokhi wentela.
Umthetho wokulinganisa ojwayelekile walezi zimpahla yinani lazo emakethe kusukela ngomhlaka-31 Disemba yonyaka lapho isimemezelo sibhekisela khona, okungukuthi, intengo lapho zingathengiswa khona phakathi kwamaqembu azimele ngalolo suku.
Njengesithenjwa esisebenzayo sokunquma inani lemaketheAmathebula afanayo okulinganisa amanani ezimoto ezisetshenzisiwe kanye nezikebhe ezisetshenziselwa iNtela Yokudluliselwa Kwempahla (i-ITP), iNtela Yefa/Iminikelo, kanye neNtela Ekhethekile Ezindleleni Ezithile Zokuthutha (i-IEDMT) angasetshenziswa. Lawa mathebula, ashicilelwa minyaka yonke, ahlinzeka ngesisekelo esifanayo sokulinganisa amanani ngezinjongo zempahla, yize inani elihlukile lingahlala liqinisekiswa uma libhalwe phansi kahle.
Ukuhlolwa kobungcweti kwemikhumbi, izindawo zokukhiqiza imikhumbi kanye namalungelo ahlobene nayo
Ukuhlolwa okuqinile kwemikhumbi kudlulela ngalé kokubheka nje amatafula asemthethweniIzinkampani ezigxile ekuhloleni amanani, njengalezo ezizinikele ekuhloleni ochwepheshe kanye nokuhlola ubuchwepheshe, zilungiselela imibiko enemininingwane engacabangeli nje kuphela imodeli kanye nobudala, kodwa futhi nesimo sangempela sesikebhe, imishini, imishini, izinguquko kanye nomlando wokugcinwa.
Lezi zinsizakalo zokulinganisa zimboza konke kusukela ezikebheni ezincane zokuzijabulisa kuya ezikebheni ezinkulu zezentengiselwano.Lokhu kufaka phakathi izikebhe zokubhukuda, izikebhe zasolwandle, kanye nemikhumbi ekhethekile. Emikhumbi emikhulu, izici ezifana nokusebenza kahle kwamandla, ukusebenza kahle kwamandla, imithetho yokuphepha, kanye namathuba okusetshenziswa esikhathini esizayo nazo ziyahlaziywa.
Isitsha asinakulinganiswa nje kuphela njengento ebonakalayoKungenzeka futhi ukwazisa amalungelo ahlobene nomkhakha, njengamalungelo okudoba noma izivumelwano zesikhathi eside zokungena emanzini, ezinomthelela omkhulu kwezomnotho futhi ezingaba yingxenye yebhizinisi noma impahla yomuntu siqu.
Izindawo zokupaka imikhumbi kanye nezindawo zasemanzini, ngokwazo, zidinga ukuhlolwa okukhethekile Le mibiko ibheka umhlaba, ingqalasizinda, imishini, amalayisense, izinkontileka ezikhona, kanye nokuma kwemakethe. Ngokuhlanganisa, ukuthengwa, ukuxhaswa ngezimali, noma izinqubo zomthetho, le mibiko yobungcweti inikeza isisekelo esiqinile nesivikelekile.
Ekugcineni, kumayelana nokuphatha kahle izici zentela kanye nokuhlolwa kwenani lezimoto nezikebhe. Lokhu kuhilela ukuhlanganisa ulwazi oluvela ematafuleni asemthethweni, imithethonqubo yentela yamanje, futhi uma umthamo wezomnotho uluthethelela, ukuhlolwa kobuchwepheshe okuzimele okusekela inani elimenyezelwe kuHulumeni nakubantu besithathu.
Ukuqonda ukuthi intela, amazinga, amathebula entela, kanye nokuhlolwa kobungcweti kusebenzelana kanjani Ikuvumela ukuthi wenze izinqumo zokuthenga, ukuthengisa, ukubhalisa kanye nokuhlela ifa ngokuphepha okukhulu, unciphise izingozi zokuhlola futhi uthuthukise umthwalo wentela ngaphakathi kwemingcele yomthetho.