Indlela UmThetho Werhafu Utshintshe Imirhumo Yebambiso
Ireyithi yentlawulo ephumelelayo i-18 pesenti
Ireyithi yentlawulo ye-2017 yase-US ijikeleze iipesenti ezingama-40. Oko kuquka:
- Izinga lentlawulo ye-Federal yepesenti ezingama-35 kwiibhanki eziphezulu. Ukususela ngowama-2018, irhafu yerhafu yanciphisa ukuba ibe ngama-21 ekhulwini.
- Urhulumente kunye neerhafu zerhafu zendawo zivela kwi-0% ukuya kwi-12 ekhulwini. Imilinganiselo engama-7.5 ekhulwini.
- Iinkampani zithatha iindleko zerhafu neendawo zendawo. Le myinge ukuya kuma-40 ekhulwini.
Kodwa iinkampani azikhatali ukuhlawula irhafu yentlawulo ephezulu. Isilinganiso esisebenzayo sinama-18 ekhulwini. Ngo-2015, iSebe lezeMali liqokelele i-$ 390 yezigidigidi. I-18 kuphela yeepesenti ze-US ezinkampani ze-$ 2.1 trillion, ngokweTable 1.12 ye-National Revenue and Products Accounts.
Yiyo malunga nesiqingatha sezinga eliphumelelayo urhulumente afunyenwe ngo-2007, unyaka ngaphambi kokunciphisa. Imirhumo yezorhwebo yayiyi-$ 395 yezigidigidi ngenzuzo ye-$ 1.5 trillion.
Indlela i-Corporations Iphepha Ukuhlawula Imali
Iinkampani zinqanda njani ukuhlawula irhafu? Okokuqala, phantse isiqingatha sazo zonke iinkampani zi- " S" . Ezi nkampani ezidlulayo-mali zingakhokheli irhafu yenkampani. Kunoko, badlula ingeniso yenkampani, ilahleko, ukuxothwa, kunye neengxowa-mali ngokuya kubanini-zimpahla zabo.
Abanini-masheya bathatyathwa irhafu kwiirhafu okanye ilahleko kwiirhafu zabo zerhafu.
Isizathu sesibini kukuba iinkampani zibuyisela inzuzo ezuzwe phesheya kwiimarike. Basenokukhetha ukuzisa imali ekhaya, kodwa bawagweba ngamabhaso irhafu ye-US. Eyona nto ingabizi ukuba baboleke kwizinga elincinci lenzalo e-United States kunokuba bazise ikhaya lokufumana.
Ngenxa yoko, iinkampani zinetyala-enzima e-United States, kunye nobutyebi bemali e-overseas.
UMthetho weCandelo lokuTyala kunye neMisebenzi ufuna ukutshintsha oku ngokusebenzisa inkqubo "yendawo". Iinkampani aziyi kuhlawulwa irhafu kwilo mali yangaphandle. Kwakhona ivumela iinkampani ukuba zibuyiselwe ii-2.6 trillion zama-dollar zithatha imali yokungaphandle kwemali. Baya kuhlawula irhafu yerhafu ye-15.5 yepesenti ngemali kunye neepesenti eziyi-8 kwisixhobo.
Ezinye iinkampani aziyi kwamkela utshintsho. Baye baqonda kakhulu ukuphepha kwiintlawulo zase-US ukuba ziba yinzuzo yokukhuphisana . Baya kwenza imali emakethe yase-US kunabathengi basekuhlaleni ngenxa yolwazi lwabo lwekhowudi yentlawulo kunye nendlela yokuyijikeleza.
Imbali yeTeksi yentlawulo
Ngaphambi koMthetho weRhafu yeRhafu ka-1894, iintlawulo zahlawulwa kubanikazi ngabanye bamashishini, kodwa kungekho kwiinkampani ngokwabo. Nangona uMthetho wawulawulwa ngokomgaqo-siseko, wawuthatyathwa nguMthetho weRhafu ngo-1909, unyaka wokuqala ukuba iintlawulo zenkampani zihlawulwe.
Iirhafu eziphezulu zerhafu ngezantsi zihlawulelwa kwiirhafu eziphezulu. Nceda uqaphele ukuba inkcazo yengeniso ishintshana rhoqo, ngoko gcina oko engqondweni xa uthelekisa amaxabiso.
Kuze kube ngo-1936, zonke iinkampani zihlawule umlinganiselo ofanayo, kungakhathaliseki ukuba ingeniso.
Inkqubo yangoku ihamba phambili .
| Unyaka Utshintshile | I-Max Tax Rate | Mongameli | Amazwana |
| 1909 | 1% | Taft | . |
| 1916 | 2% | Wilson | |
| 1917 | 6% | ||
| 1918 | 12% | ||
| 1919 | 10% | WWI yaqala. | |
| 1922 | 12.5% | Ukubhokoxa | ZeMali zeWWI |
| 1925 | 13% | Coolidge | |
| 1926 | 13.5% | ||
| 1928 | 12% | ||
| 1929 | 11% | Hoover | Ukunqunyulwa kwentela kubangele ukuhlaselwa kweemakethe ze-stock . |
| 1930 | 12% | Ukunyuka kweRhafu ukuyeka ukuxinezeleka okugqithiseleyo. | |
| 1932 | 13.8% | ||
| 1936 | 15% | FDR | Ukunyuka kwexinzelelo. |
| 1938 | 19% | Ukunyuka kwi-WWII. | |
| 1940 | 24% | ||
| 1941 | 31% | Ukuhlaselwa kwePearl Harbour kwabangela ukunyuka kwamanye amazwe. | |
| 1942 | 40% | ||
| - 1950 | 38% | Truman | Sika ukulwa nomnotho. |
| 1951 | 50.75% | Ukunyuka ukuxhaswa iMfazwe yaseKorea . | |
| 1952 | 52% | Eisenhower | Akukho kutyumba, nangona u-1953 no-1957 |
| 1964 | 50% | LBJ | Ukuphunyezwa kwentela yeJFK . |
| 1965 | 48% | Nciphisa uqoqosho. | |
| 1968 | 52.8% | Iindwendwe ezihlawulwa kwi-Great Society kunye neVietnam. | |
| 1970 | 49.2% | Nixon | Sika ukulwa nomnotho. |
| 1971 | 48% | ||
| 1979 | 46% | Carter | Sika ukunciphisa amaxabiso enzala. |
| 1987 | 40% | Reagan | UMthetho woTshintsho lweRhafu |
| 1988 | 34% | Sika ukulwa nomnotho. | |
| 1993 | 35% | Clinton | Umthetho wokuBumbana noBudget Omnibus . |
| 2018 | 21% | Ixilongo | Sika sisebenza. |
(Imithombo yeThebula: " IiNtlawulo zeRhafu zeNkampani 1909-2002 ," i-IRS. "Imilinganiselo yeRhafu yeNkcazo kunye neMisebenzi," iPCC.org.)