IRhafu yePropati yeCandelo leNkunkuma yokuPhucula

Okuhle nokubi

Ukungalingani kwiiNdawo zoLuntu zoLuntu

Kuzwelonke, abahlawuli berhafu abangaphantsi-mali bahlawula ipesenteji eninzi yengeniso yabo kwerhafu yepropati kunabo bahlawuli berhafu abaphezulu. Oku kungenxa yokuba irhafu yepropati isekelwe kwixabiso lekhaya kwaye kungekhona kwimali engenayo, ngoko ke inqanyuliwe "ekuhlawuleleni." Iirhafu zerhafu zixhomekeke ngokupheleleyo kwingeniso - umntu ohlawula irhafu olahlekelwa ngumsebenzi uya kufumana ukuba irhafu yengeniso yabo yehla, kodwa iirhafu zabo zepropati zihlala zifanayo nangona amandla abo okuhlawula irhafu ehla.

Ngaloo ndlela, iintlawulo zepropati zokuhlala zithi "zihlaziywa."

I-Institution of Taxation kunye neMgaqo-nkqubo wezoQoqosho (i-ITEP) ivavanya ukulungelelaniswa kweenkqubo zerhafu neendawo zendawo. Uphononongo lwabo luka-2015 lubona ukuba "phantse zonke iinkqubo zerhafu zikarhulumente, zithatha inxaxheba enkulu kwinzuzo evela kwiintsapho eziphantsi kunye nephakathi ezivela kwiintsapho ezicebileyo." Bakufumanisa ukuba irhafu yombuso kunye neendawo zengeniso yemali engenayo-ukuba ingeniso engaphantsi, umgangatho ophezulu ophezulu werhafu kunye nendawo. Ukungabikho kwerhafu yengeniso yomntu ogqityiweyo kunye nokuxhomekeka ngaphezu kweentlawulo zerhafu kunciphisa le ngxaki.

2 Iinketho zoNcedo lweRhafu

Xa onke amagosa amanyulwa karhulumente efuna ukunyusa irhafu yezindlu zentsapho eziphantsi kunye nephakathi eziphakathi, zinezigqibo ezibalulekileyo nezisisiseko:

1. I-tax-tax-board-cut cut for taxpayers of all levels of income (umz.

1. Ikhefu lokuhlawula irhafu elithengiweyo linikezelwa kuphela kwiintsapho eziphantsi kunye neentlobo eziphakathi.

I-Tax Tax Circuit Breaker

Olunye uhlobo olugqithisileyo lwekhefu lokuhlawula irhafu ngumgcini wesiphaluka.

Inkqubo yesahlulo seerhafu yepropati inokuchazwa ngokubanzi njengoko nayiphi na irhafu yerhafu yepropati eyenza umda okanye ukunciphisa irhafu yepropati kubantu abathile.

Ngokuqhelekileyo, iinkqubo zesekethe zikarhoxiswa kwerhafu okanye iikhredithi zabanikazi abanomvuzo ongezantsi, abakhulileyo okanye abakhubazekile. Eli gama lithatha igama layo kumgca wesiphaluka kagesi ovala umbane okwangoku xa inkqubo ikhululiwe. Ngokufanayo, iinkqubo zesekethe zikhaba xa kuninzi imali yengeniso yerhafu izakusetyenziswa kwiirhafu zepropati. Umgcini wesiphaluka unciphisa ukugqithisa.

Iingenelelo zabahluli beekethe

Kungenxa yokuba iinkqubo zesekethe zenzelwe ukunciphisa umthwalo werhafu wemihlaba kuphela kwiintsapho eziphantsi kunye neentlobo eziphakathi ezixabisa kakhulu kurhulumente kunokwakheka kwebhodi. Ngaphezulu, iindwendwe ezijoliswe kule nkqubo zivame ukuba zithengise irhafu yengeniso yabo, ngoko i-tax tax cut off is not offset by the rise in tax revenue tax. Ukongezwa koko, ngenxa yokuba le nkqubo iphendula kwinqanaba lentlawulo, lizisa "ukukwazi ukuhlawula" imilinganiselo, ukunciphisa irhafu yentlawulo kula maqela kwizinga elilawulwayo.

Iingxaki zabasasaza besiphaluka

Iyona nto inzima kakhulu kule nkqubo kukuba kufuneka ukwazi malunga nabo ukuba bafumane irhafu yerhafu - umgcini wesiphaluka unikezelwa kubarhafi berhafu abasebenzisa (ulwahlulo lwentlawulo yonkqantosi efana neendawo zokukhutshwa kweentlawulo, ezizenzekelayo).