Regressive msonkho

misonkho onse, amene yodziwika ndi mphamvu ya kagawo mlingo pa chochitika kuonjezera ndalama zimene umamumvera msonkho uyu, wachinsinsi monga regressive. Izi ndi gulu mwachilungamo yaikulu ya msonkho, kumaphatikizapo misonkho onse yozungulira. Choncho, msonkho regressive monga mtundu yozungulira a akonzedwa mu mawonekedwe a surcharges ku mtengo wa uphungu kapena mitengo imene ntchito kapena kupereka chithandizo. chizindikiro ichi ndicho chinthu chachikulu chimene chimasiyanitsa msonkho regressive, ngati onse mozungulira kuchokera misonkho mwachindunji.

Limagwirira wa levying misonkho yoteroyo ndi zofunika wokhometsa msonkho apa si boma monga, koma mwiniwake wa kampani kapena makampani yotulutsa mankhwala akuchipatala. Titamaliza njira yopanga, kampani amagulitsa malonda pa mitengo ina kapena mitengo, monga umafunika (VAT Mwachitsanzo). kampaniyo zichokela revenues ku malonda, ndi kale chifukwa cha kukula kwake, adzakhala kukhoma msonkho kwa boma. Ntchito limagwirira, pansi zochita za limene mwini, monga tanenera kale, amachita ngati wokhometsa, ndi wogula - ndi wokhoma. Komanso ndi njira msonkho uyu monga masked mwa munthu mmodzi, sakhoza kudziwa kwenikweni kukula kwake.

chuma msonkho regressive akhoza analipira m'njira zotsatirazi:

- kufunika anawonjezera msonkho (VAT). Khalidwe limeneli anawonjezera kuti mtengo wa katundu pa magawo onse a ulimi ndi malonda ndondomeko. Adawalamulira msonkho uyu regressive ngati inu patsogolo mu magawo a katundu ndondomeko kupanga ndi ndondomeko kukhazikitsa mpaka polandirira msonkho makasitomala komaliza;

- udindo excise. Chotero msonkho ndi cholinga makamaka kukhazikitsa mudziko la zinthu la mowa misa (chakudya, fodya, ukhondo ndi ukhondo, etc.). Pakuti excise ndi monga malipiro zofunikira ndi zina wamba mtchalitchi;

- kasitomu ndi zofanana ndi za ntchito excise yekha poyerekezera ndi katundu amene ankaitanitsa ochokera m'mayiko;

- msonkho chilengedwe (deta) ndi mtundu wa msonkho mosadziwika kuti wapatsidwa kwa zinthu zokhudza chiopsezo cha kuwonongeka kwa chilengedwe.

Akukhulupirira kuti regressive dongosolo msonkho zambiri kumawonjezera vuto la ndalama osauka. Choncho n'kofunika kwambiri kuti kuonetsetsa mfundo za chilungamo cha chikhalidwe uyamba kafukufuku wa msonkho. cholinga chake chachikulu - kukayendera kugwilizana ndi mfundo ndi malamulo a kuwerengetsa msonkho pa gulu lirilonse ndi malamulo, ndicho Chap. 25 ya Tax Code. zili kafukufuku zikuphatikizapo ndi:

- mitundu yonse ya udindo kwa mawerengedwe a msonkho uyu;

- kudziwa ndalama kuti mwina muphatikizidwe mu chaka msonkho;

- m'munsi msonkho;

- mfundo zachuma monga limakhudza msonkho uyu;

- Gawo ndipo mudziwe zambiri pa ngongole zonse msonkho, kuphatikizapo misonkho yosalipidwa;

- ndondomeko ya malipiro msonkho kwa bajeti.

Kuti mwanjira kuchepetsa mavuto obwera ankhanza a dongosolo regressive mu zigawo kwambiri bwino kutetezedwa kwa anthu ndi kubweretsa izo kwambiri akamanena za mfundo za chilungamo chikhalidwe, ntchito chiwembu njila ya mawerengedwe ake. Zimenezi zikugwira ntchito, mogwirizana ndi mfundo ya "marginalist" - chiphunzitso wa zachuma ku Austria Carl Menger, umene umati aliyense kuchuluka otsala wa ndalama kwa osauka zonse zamtengo wapatali kwambiri kuposa yofanana kwa olemera.

Limagwirira umenewu mawerengedwe njila ndi mlingo komaliza msonkho anapereka malinga ndi makamaka mtengo phindu. Tikumbukenso kuti zoyipa ndi njila kwa mfundo sikuchotsa mapeto. Izi ndi zoona makamaka kwambiri regressive excise zosiyanasiyana misonkho zina. Choncho, ntchito njira mtolo kuti, anapereka pafupifupi ndi mmphepete mitengo. Komabe, si onse kuthetsedwa, monga ntchito nthawi yomweyo mfundo Kugwirizana ndi mfundo za kubetcha malire sizingatheke. mfundo ndi yakuti ndi njira imeneyi, mitengo izi amadziwitsidwa equalized.