Indlela iNqanaba leRhafu yeNtlawulo kunye nokuKhuselwa kweNtlawulo kuye kwaguquka kule minyaka
Kule meko, kusebenza ukuba isizukulwana sikhona phakathi komnikeli kunye nommkeli, njengomzali phakathi kootatomkhulu kunye nomzukulu.
Njengoko kunye neentlawulo zerhafu kunye neentlawulo zerhafu, i-Internal Revenue Code ivumela ukuxolelwa kwetyala leGST. Kuphela isahlulo sezipho kunye nokudluliselwa okudlulileyo le mali zihlawulwa.
Imbali yeGST Rate Rate
Ukukhululwa kweentlawulo zenkxaso-ntlawulo yezahlulo zentlanganiso kwenyuka ngaphezu kweminyaka ngelixa izinga lokuhlawula irhafu linciphile. Ishati engezantsi ibonisa utshintsho ukususela ngo-1997 ukuya ku-2015.
Unyaka we-2010 ukuya ku-2012 wawusekelwe kwiNcediso yeRhafu, iNtsholongwane yeNgqesho engenakugunyazwa kunye nesenzo sokuDalwa kweYobhi esayinwe ngumthetho nguMongameli uBarack Obama ngo-Disemba 17, 2010. "iTrA 2010" okanye "uMthetho we-2010," njengoko kwathiwa, bekujoliswe kuphela ukugqithisa iminyaka emibini. Ngaphambi kweDisemba 31, 2012. Ngaphantsi kwe-TRA 2010, ukukhululwa kwentela yokudlulisa irhafu kunye nokulinganiselwa kwentlawulo ye-federal-skipping and rate would default to the numbers in effect in 2001 no-2002 ngoJanuwari 1, 2013, uMongameli Obama wasayina Umthetho woMncedisi weMali waseMerika - "ATRA" ngokufutshane - ube ngumthetho ngoJanuwari 2, 2013.
I-ATRA yandisa ngokusisigxina imithetho elawula irhafu yeentlawulo, iirhafu zesipho kunye neerhafu zokudlulisa izizukulwana eziye zafakwa phantsi kwe-TRA 2010, kunye nenye into ebalulekileyo. Irhafu yentlawulo ephezulu, irhafu yesipho kunye nesizukulwana esinqumla isantya sokurhumela irhafu phantsi kwe-TRA 2010 yayingama-35 ekhulwini, kodwa i-ATRA yenyusa oku ukuya kuma-40 ekhulwini.
I-TRA 2010 idibanisa irhafu yerhafu, irhafu yesipho kunye nesizukulwana esinqumla ukuxolelwa kweerhafu nokuthunyelwa kwezikhokelo zokunyuka kwamaxabiso ukuqala ngo-2012, ngoko ke inani lemali yokukhutshwa liyakhula ngonyaka.
Imvelaphi yeZembali kunye neNkamva-UkuThutshwa kweRhafu yokuThuthwa kweRhafu kunye neRhafu
| Unyaka | GST Exemption | I-GST yentlawulo |
| 1997 | $ 1,000,000 | 55% |
| 1998 | $ 1,000,000 | 55% |
| 1999 | $ 1,010,000 | 55% |
| 2000 | $ 1,030,000 | 55% |
| 2001 | $ 1,060,000 | 55% |
| 2002 | $ 1,100,000 | 50% |
| 2003 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% |
| 2010 | $ 5,000,000 | 0% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
I-TRA 2010 yenza ilungiselelo elikhethekileyo kwerhafu yokudlulisa i-generation-tax year 2010. Nangona irhafu ayichithwanga kwaye inani lemali yokukhululwa liye landa kwi-$ 5 yezigidi ngaloo nyaka ukusuka kwi-$ 3.5 yezigidi ngonyaka ka-2009, isantya serhafu setyathwa okwesikhashana. Kodwa i-TRA 2010 isayinwe kumthetho ngomhla we-17 kuDisemba, ngoko ke lo myalelo wanikela kuphela abaxhasi iiveki ezimbalwa ukufumana ithuba lokunikezela ngaphandle kweerhafu ukuba bebengakwenzi oko ngo-2010.
Ukukhululwa kwe-GST kwanda kuma-5.45 yezigidi ngo-2016, kwaye izinga le-GST yentela lihlala kuma-40 ekhulwini.
Jonga ukuxolelwa kweerhafu ye-federal kunye neerhafu zerhafu ezivela phezulu ukusuka ngo-1916 (ngowokuqala umrhumo werhafu wenziwa) ngo-1997 kwi: Ithebula Ukubonisa Ukuhlawulelwa Kweentlawulo ze-Federal Estate ne-Rate: 1916 - 1997 .
Jonga ukuxolelwa kweerhafu zomhlaba kunye neendleko eziphezulu zeerhafu ukususela ngo-1997 ukuya ku-2014 kwi: Itheyibhile yokubonisa ukuKhutshwa kweRhafu ye-Federal Estate ne-Rate: 1997 - 2015 .
Jonga ukuxolelwa kwerhafu yesiphoso sokuphila kwesigxina kunye nesirhafu esiphakamileyo serhafu ukususela ngo-1997 ukuya ku-2016 kwi: UkuXhoxiswa koBomi kwiMali yeSipho sikaRhulumente: 1997 - 2015 .
Jonga ukukhishwa kwenyanga kwintlawulo yesipho ukususela ngo-1997 ukuya ku-2016 kwi: Ukukhutshwa konyaka kwimivuzo yezipho: 1997-2015 .