I-IRC Uxhumano lweZizwe eziManyeneyo kunye noMthetho weRhafu we-Federal
Imithetho yerhafu yowesidlangalahla ekhoyo ngokubanzi iquka ukujongana nokunciphisa ibhonasi, ukuhlawulelwa kwexabiso lexabiso lexabiso lempahla (i-IRC Isiqendu 179), kunye nokuchithwa kwemisebenzi yasekhaya (IRC section 199).
Ngokwalingqinisiso, ukuhambelana kwe-IRC kwenza lula ukuphunyezwa komgaqo-nkqubo walo werhafu - kunye nokulungiswa kweerhafu ngabanye - ngokusebenzisa imali engenayo yerhafu njengengqinisiseko. Utshintsho lwenziwe ukusuka apho ukulungelelanisa imigaqo-nkqubo yelizwe kunye neemfuno zengeniso.
Indlela amaNdiya afana ngayo ne-Federal Tax Code
Amazwe ayavumelana nenkokhelo yentlawulo ye-federal ngeendlela ezimbini:
- Umhla wokuhamba ngokuhambelanayo: Utshintsho lomthetho werhafu wephondo lusebenza ngokuzenzekelayo kwikhowudi yentlawulo yelizwe njengoko ivela. Ukuba urhulumente akafuni ukuhambelana nomthetho omtsha womgaqo-nkqubo, kufuneka udlule umthetho othile ukuba uphelelwe kuyo. I-New York ngumzekelo wolu hlobo "oluhambelana nomhla".
- Umhla olungisiweyo okanye ukuhambelana nesimo : Umbuso uhambelana nekhowudi yentlawulo yomgaqo-nkqubo njengoko yayikho ngomhla othile. Ukuba umhla wokuhambelana nombuso ngowomhla kaJanuwari 1, 2016, urhulumente akazenzeli ngokuzenzekelayo utshintsho kumthetho werhafu wephondo owenzeka emva kwaloo mhla. ICalifornia ngumzekelo 'wexesha elimisiweyo' lombuso ohambelanayo.
Lithetha ntoni Oku?
Igangatho apho umbuso onikezelweyo uhambelana nemithetho yerhafu yombuso ifuthe ukuthotyelwa kwentlawulo karhulumente kumabini nakubantu ngabanye. Nanini na xa umthetho omtsha weerhafu usuqala ukusebenza, unokuchaphazela ukubuyela kwakho kwerhafu ngokubhekiselele ukuba ingaba urhulumente wakho uhambelana nomthetho othile.
Inkokhelo yakho yerhafu kwimbini yakho yokubuya kunye nokubuyela kwakho kwimeko karhulumente kunokuchaphazeleka ukuba urhulumente wakho uhambelana nomthetho omtsha. Ingxelo yakho yerhafu yengeniso yombuso iya kubandakanya ukubala okubanzi ukudibanisa ukungafani phakathi kwemali yakho engenayo yentlawulo kunye nomvuzo wakho wokuhlawula irhafu xa urhulumente wakho engahambisani.
Umzekelo
ISebe le-Revenue yase-Arizona lipapasha ukuhlaziywa ngonyaka kwiwebhusayithi yayo ngokuphathelele kwizigqibo zesigqeba sombuso malunga nokuhambelana kwe-IRC. Nasi umzekelo ukususela ngo-2014:
Ngonyaka ngamnye umthetho we-Arizona ucinga ukuba ukulungiswa kwee-Arizona Revised Statutes § 43-105 ukuhambelana neenguqu ezenziwe kwi-Internal Revenue Code ngunyaka ongaphambili. Ngomhla ka-Apreli 09, 2015, urhuluneli watyikitya iBill ye-Bill 1188 ehambelana nencazelo yemali engenayo ehlawulwayo yomgaqo-mali (federal tax revenue for corporations) kubandakanywa utshintsho lwamazwe olwenziwa ngonyaka ka-2014 kwaye aluzange longeze ezinye izongezelelo ezingenakuhambelaniswa okanye ukukhutshwa. Nangona kunjalo, ukongezwa kunye nokukhutshwa kwenzelwe ukulungiswa kwangaphambili kokungahambelani nemiba efana nokunciphisa ibhonasi kusekhona. Imiyalelo ekhutshwe nge-2014 yase-Arizona yeerhafu yentlawulo ichanekile. Uluhlu olupheleleyo lwezongezo kunye nokukhupha okusebenzayo ku-2014 ubone imiyalelo ye-Arizona Form 140 (ngabanye) okanye iArizona Ifomu 120 (iinkampani). Izongezo ezisemthethweni zi-ARS § 43-1021 (i-ARS § 43-1121 yeenkampani) kunye nokukhupha ku-ARS § 43-1022 (ARS § 43-1122 yeenkampani).
Ukuxhotyiswe ngolu lwazi, umrhafi unokufuna uncedo lobuchule ekulungiseleleni ukubuya kwakhe, okanye ubuncinci ukufumana isiluleko esivela kwi-professional ngaphambi kokuba azame ukulungiselela ukubuya kwakhe. Uninzi lubonisa ukuhlaziywa okufanayo.
QAPHELA: Imithetho yerhafu yombuso kunye neseburhulumenteni iyashintsha rhoqo kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane neengcali zerhafu malunga neengcebiso eziphezulu. Ingcaciso equlethwe kule nqaku ayikho ingcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.