Intlawulo yeNgeniso yeMali, iRhafu kunye neMpembelelo

Ingeniso yeNtengo-mali kufuneka i-Taxed ngaphantsi kweNgqesho yeNzuzo?

Intlawulo yexabiso eliyinkunzi ngumrhumo karhulumente ngenzuzo eyenziwe ngokuthengisa iintlobo ezithile zeempahla. Ezi ziquka utyalo-mali okanye impahla yepropati. Inzuzo eyinkunzi ibalwa njengoko intengo yokuthengisa yentengiso ilahle ixabiso lokuqala lexabiso.

Njengoko ukulahlekelwa kwemali enkulu kwenzeka xa uthengisa ixabiso lempahla engaphantsi kwexabiso lokuqala. Ezinye ilahleko zentlawulo zingasetyenziselwa ukunciphisa i-capital income kwi-tax return yakho.

Isetyenziselwa ukunciphisa inani leerhafu ozihlawulayo.

Intlawulo ye-capital income kuphela iya kuba yinto xa uthengisa utyalo-mali. Umzekelo, awuyi kuhlawulwa nayiphi na irhafu xa isitokisi siphumelela intengo ngaphakathi kwipotfoliyo yakho. Xa uthengisa izabelo, inzuzo yakho kufuneka ibhalwe kwingxelo yakho yerhafu. Yilapho uhlawula irhafu kuyo kwinqanaba lentlawulo.

Ixesha elifutshane kunye neNkxaso-mali yexesha elide

Urhulumente wephondo uhlawula yonke imali eyinzuzo. Iimali ezincinci okanye ilahleko ezifutshane zenzeke xa unayo i-asethi yonyaka okanye ngaphantsi. Ukufumana ixabiso elide okanye elilahlekileyo elide elide xa lithengisa emva kokukuthatha ixesha elingaphezulu komnyaka omnye.

Iimali ezincinci zentengo yexabiso elifutshane zinezinga eliphezulu lentela kuneenzuzo zexesha elide. Yenzelwe ngamabomu ukuphazamisa ukurhweba kwexesha elifutshane. Iimpahla zokuthengisa kunye nezinye iimpahla ziyakwandisa ukwanda kwemakethi kunye nobungozi. Kwakhona iindleko ezingaphezulu kwimirhumo yomthengi kumashishini ngabanye.

IiRhafu zoRhafu eziMgangatho

Ixabiso lentlawulo lexeshana elifutshane elifutshane. Zonke iifutshane zee-capital income zihlawulwa irhafu yengeniso yakho rhoqo.

Ukususela kwimiba yerhafu, kuvame ukuba nengqiqo ukubambelela kwezotyalo mali ngaphezu konyaka.

Inkcitho yerhafu yexesha elide. Intlawulo yerhafu ehlawulwe kwiininzi zentengo kuxhomekeke kwingxowa yerhafu yengeniso. Abo bangama-10 ekhulwini kunye ne-15 ekhulwini kubhaliso berhafu yengeniso bahlawula irhafu yerhafu yenzuzo.

Abo bakhonkco ophezulu banokuhlawula iipesenti ezingama-20.

Ngo-2017, i-bracket phezulu ye-39.6%. UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi utshintshe izinga lokuhlawula irhafu yengeniso ukuya kuma-37 ekhulwini kwimivuzo yentela ka-2018-2025.

Ngo-2013, uMthetho woNonophelo ongenakunqunyanyiswa unyuse amaxabiso kwiinzuzo zengqesho ezide. Ukunyuka kusekhona ngo-2018. Kusebenza kubangabani abenza ngaphezulu kwama-200,000 ngonyaka, izibini ezitshatileyo zifakela ngokubambisana ezifumana imali engaphezu kwama-250,000 kunye, kunye nezibini ezitshatileyo ezifakela ngokwahlukeneyo ezifumana imali engaphezu kwama-125,000 ngonyaka.

Bamele bahlawule irhafu engaphezulu kwe-3.8 yepesenti ngaphantsi kwe (a) ingeniso yezolimo-mali njengemali-mali kunye neenzuzo eziyinkunzi okanye (b) ingeniso epheleleyo ehlengahlengayo engaphezu kwembombo.

Intlawulo ye- Obamacare nayo isebenza kwimali eyinzuzo ekuthengiseni ikhaya okanye ezinye iindawo zokuthengisa ukuze zisebenzise ngokwabo abo bafumana ngaphezu komda. Kwakhona, ukufumana imali eninzi kufuneka ibe ngaphezu kwama-250,000 (ama-singles) okanye i-$ 500,000 (izibini ezitshatileyo).

Wonke umntu uhlawula irhafu yepesenti ezi-15 kwiingeniso zentengo.

Iimali zengxowa-mali zangexesha elide kwiimpahla eziqokelelweyo , ezifana nezitampu, iimali zemali kunye neensimbi ezixabisekileyo, zihlawuliswa kwi-28 ekhulwini.

Ukulahlekelwa kweMali

Abathengi banokuvakalisa ukulahlekelwa kwexabiso lemali kwiimpahla zeemali, njengemali yokubambisana , iimpahla , okanye iintambo. Bangakwazi ukuvakalisa ilahleko kwiimpahla ezinzima ukuba bekungengenxa yokusebenzisa.

Ezi zibandakanya ezifana ne-real estate, izitye ezixabisekileyo, okanye ukuqokelela. Ukulahleka kwemali, nokuba yimfutshane okanye ixesha elide, kunokunciphisa iifutshane kunye nexesha elide.

Ukuba unayo ixesha elide elizuzayo ngaphezu kwelahleko lakho elide elide, unenzuzo enkulu yemali. Kuthekani ukuba unetyala lexesha elide lokufumana inzuzo, kodwa ingaphantsi kwenetha lakho elifutshane elilahlekileyo? Emva koko ungasebenzisa ukulahlekelwa kwexesha elifutshane ukucima inzuzo yakho yexesha elide.

Ungasebenzisa ilahleko zokufumana imali yokulahlekelwa kwemali ukuze uhlawule enye ingeniso, njengemivuzo. Kodwa oko kufikelela kumda wonyaka we-$ 3,000, okanye i-$ 1,500 abo batshatayo befakela ngokwahlukileyo. Yintoni eyenzekayo xa ilahleko lakho elipheleleyo lexabiso elilahlekileyo lidlula umda wonyaka ngokunciphisa ilahleko? Ukuba awukwazi ukusebenzisa yonke ilahleko lakho kunyaka werhafu omnye, unokuqhuba inxalenye engasetyenziswanga phambili kunyaka werhafu ozayo.

Indlela Echaphazela ngayo Uqoqosho

Uphando lubonisa ukuba iipesenti ezingama-70 zentengo-mali iya kubantu abakwi-1 pesenti yengeniso.

Wonke umntu ugcina impahla yakhe kuma-akhawunti ahlawulwe irhafu afana ne-401 (k) kunye nee-IRA. Oku kudala inzuzo yerhafu kwipesenti eziphezulu. Abo bahlala kwiingxowa-mali-mali abayihlawula ngaphezulu kwe-20 epesenti kwiirhafu, ngaphandle kokuba bathathe inzuzo kwixabiso eligcinwe ngaphantsi komnyaka omnye. Oku kuyinyani nokuba kungakanani imali abayifumanayo.

Oku kusebenzayo nakumagosa abaphathi bezikhwama kunye nabanye kwiWall Street abafumana ipesenti eziyi-100 yengeniso yabo kwi-investments. Ngamanye amazwi, aba bantu bahlawula irhafu yentlawulo engaphantsi komntu owenza i-$ 40,000 ngonyaka.

Oku kukho iziphumo ezimbini. Okokuqala, ikhuthaza ukutshala imali kwimarike yemasheya, indawo yokuhlala kunye nezinye iimpahla, ezivelisa ukukhula kwamashishini.

Okwesibini, kudala ukungalingani kwemali engaphezulu. Abantu abahlala kwintlawulo yengeniso-mali sele bewela kwicandelo elityebi. Baye bafumana ingeniso eyaneleyo ebomini babo ukuze babeke eceleni ukutyalomali okuvelisa ukubuyisela impilo. Ngamanye amazwi, abazange basebenzise yonke ingeniso yabo yokuhlawula ukutya, indawo yokuhlala kunye nokunakekelwa kwempilo.

Umthetho omtsha wokuThuthwa kweRhafu kunye neMisebenzi uza kufaka abantu abangaphezulu kwi-20 ekhulwini lexesha elide lokufumana intela. Njani? I-IRS ilungisa iibhakethi zerhafu yengeniso ngamnye ngonyaka ukwenzela ukuhlawula umlinganiselo wemali. Kodwa baya kuvuka kancinci kunexesha elidlulileyo. Lo Mthetho uguqule kwisalathisi sexabiso lomthengi. Ngokuhamba kwexesha, oko kuya kushukumisela abantu abaninzi ukuba bangene kwiibhanki eziphezulu.

Imali yeRhafu yeMali yeNtlawulo

Ireyithi yerhafu yexesha elide ayifumananga. Itheyibhile elandelayo ibonisa imbali yerhafu yexabiso lentlawulo yexabiso lentlawulo esetyenzisiweyo kwingeniso kwi-bracket yerhafu ephezulu:

Unyaka Ireyithi yentela I zi ganeko
1913 15% Ngaphambi kowe-1913, i-90% yazo yonke ingeniso ivela kwiirhafu kunye neerhafu zerhafu.
1917 67%
1918 77%
1919 73% WWI
1922 12.5% Ukunqunyulwa kwentlawulo kubangele ukuhlaselwa kweemakethe
1934 31.5%
1936 39% Ukunyuka kwexinzelelo
1938 30%
1942 25% UMthetho weNgeniso ka-1942
1968 26.9%
1969 27.5%
1970 32.21%
1971 34.25%
1972 36.5%
1976 39.875%
1979 28% Sika ukunciphisa amaxabiso enzala.
1982 20% UMthetho wokuThuthwa kowe-1981
1987 28% UMthetho woTshintsho lweRhafu ka-1986 unciphise irhafu yengeniso ukuya kuma-28% ukusuka kwi-50%
1991 28.93%
1993 29.19%
1998 21.19% UClinton wehlisa ukunyusa i- EITC
2003 16.05% JGTRRA
2006 15%
2008 15%
2010 15%
2013 20% Iirhafu ze-Obamacare zongeza irhafu ye-3.8% kwezinye iindleko zexesha elide zalabo abanenzuzo yabo engaphezulu kwama-200,000 ngonyaka.
2014 20%
2018 20%

Umthombo: TaxFoundation.com