A matsayin 501(c)(3) kungiya mai zaman kanta, mun dogara ga karimcin mutane kamar ku.Yi kyaututtuka marasa haraji yanzu don taimaka mana mu ci gaba da aiki.
Gidauniyar Tax ita ce jagorar manufofin haraji mai zaman kanta mai zaman kanta a cikin Amurka.Tun daga 1937, bincikenmu mai ka'ida, bincike mai zurfi da ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwaƙƙwaro tun 1937, tun daga shekara ta 1937 sun ba da bayanai don mafi kyawun manufofin haraji a tarayya, jihohi da na duniya.Fiye da shekaru 80, burinmu ya kasance koyaushe: don inganta rayuwa ta hanyar manufofin haraji, ta yadda za a kawo ci gaban tattalin arziki da dama.
A gefen ikon veto, harajin talla na dijital na Maryland [1] har yanzu ra'ayi ne da ba a bayyana ba.An ba da labarin gazawarta na shari'a da tattalin arziki, amma ba a mai da hankali sosai ga mummunan shubuha na dokar ba, musamman a cikin shekara guda na wannan tsari, babban tambaya ita ce wacce ake biyan haraji.Wannan labarin yana amfani da zato mai salo don bincika matakin wannan rashin tabbas da kuma jaddada tasirin wannan shubuha a kan masu biyan haraji.
A matsayin haraji kan tallan dijital, maimakon haraji kan tallan gargajiya, shawarar za ta kusan karya dokar 'yancin haraji ta Intanet, dokar tarayya da ta hana harajin nuna bambanci kan kasuwancin e-commerce.Ƙirƙiri ƙididdiga bisa jimillar kudaden shiga na duniya na dandalin talla (ayyukan tattalin arziƙin da ba su da alaƙa da Maryland) na iya haifar da gazawar nazarin Tsarin Mulki na Amurka na sashe na kwance.[2] Babban Lauyan Maryland ya yi tambayoyi game da tsarin mulki na haraji.[3]
Bugu da ƙari, saboda harajin tallace-tallace "a cikin jihar" a cikin Maryland, tasirin tattalin arziki zai ragu sosai daga kamfanonin Maryland talla ga mazauna Maryland.Idan aka yi la'akari da ƙayyadaddun farashin mafi yawan tallace-tallacen kan layi, da ƙididdige ƙimar bisa ga bayanan alƙaluma na yankin talla da aka zaɓa (kamar shekaru, jinsi, wurin yanki, sha'awa, da hanyoyin siye), sannan a ba da haraji ga mai talla.Ga mafi yawan tallace-tallace Dangane da dandamali, wannan zai zama maras muhimmanci, ko da dan majalisar ya zartar da dokar da aka tsara, kamar yadda aka tsara, da ke hana dandamali ƙara “ ƙarin cajin” Maryland akan rasitan talla.[4]
A baya, duk waɗannan batutuwa da rashin daidaito na tsara dokoki sun sami kulawa.Duk da haka, har yanzu mutane ba su mai da hankali sosai kan batutuwan da ke damun su, batutuwa nawa da ba a warware su ba da kuma yadda wannan harshe maras tushe ke haifar da haraji biyu, tabbas za su haifar da rudani.
Harajin talla na dijital zai zama sabon ci gaban harajin jihar, kuma labari ne sosai, haɗe tare da sarƙaƙƙiyar dokar haraji, yana buƙatar ingantaccen harshe na doka.Irin waɗannan dokoki yakamata aƙalla su magance matsalolin masu zuwa cikin gamsarwa:
Harajin talla na dijital da aka gabatar ya haifar da tambayoyi game da wace ƙungiya ko jam'iyya ya kamata a saka haraji.Ana iya fassara sakamakon azaman harajin hanyoyin haɗin gwiwa da yawa a cikin sarkar samar da tallan dijital.Rashin daidaiton doka ya tsananta mummunan tasirin tattalin arziki na dala haraji.
Harajin Maryland yana da faffadan ma'anar tallan dijital.Yana ƙarfafa masu biyan haraji su ƙalubalanci faɗin sa kuma suna gayyatar Kwanturolan Jiha don jefa hanyar sadarwar kusan mara iyaka.
Dangane da jimlar kudaden shigarta na shekara-shekara daga dukkan tushe (watau ba tallace-tallace na dijital kawai ba), adadin haraji ya tashi daga 2.5% zuwa 10% na bayanan da ake biyan harajin dandalin talla galibi ga masu talla a cikin jihohin da ka iya kasancewa cikin matsin tattalin arziki haraji. yana faruwa, kuma dalilan tattalin arzikinsa kaɗan ne, kuma rashin tabbas na shari'a ma yana da girma.Bugu da kari, jadawalin adadin harajin da ke kara karuwa zai iya kebewa daga harajin duk wani mahaluki wanda jimillar kudaden shiga daga ayyukan tallan dijital a Maryland bai kai dala miliyan 1 ba kuma yawan kudaden shiga na shekara bai kai dala miliyan 100 ba.Saboda haka, harajin da aka yi niyya a zahiri ga manyan kamfanoni a cikin duniyar tallan dijital kuma yana iya keta Tsarin Mulki.
Babban taron bai ayyana abin da ke tattare da tallan dijital na "cikin-jihar" ba.Madadin haka, ta ba da wannan mahimmin iko ga Kwanturolan, wanda zai iya zama ba bisa ka'ida ba, ko kuma aƙalla haifar da ƙararrakin da ba dole ba kuma mai yuwuwa yawan ƙararraki.
Ka yi tunanin kamfanin agogon hasken wuta (mai tallan samfur) wanda ke kera da siyar da agogon ruwa mai jigo.Ka yi tunanin cewa Ship Shop, kamfanin da ke siyar da jiragen ruwa da na'urorin haɗi, kuma yana ba da sabis ga masana'antar ruwa, kuma yana da kasuwancin kan layi, yana jan hankalin kwastomomin da kamfanin Lighthouse Watch ke son jawowa.A ƙarshe, yi tunanin wani ɓangare na uku, kamfanin sabis na hukumar talla, Tallan Nile, wanda kasuwancinsa shine haɗa masu tallan samfuri irin su Lighthouse tare da masu gidan yanar gizo kamar Ship Shop.Tallan Nile ya haɓaka kamfen ɗin talla na Lighthouse wanda ke gudana akan tashar yanar gizo na Shagon Jirgin ruwa.[5]
Lighthouse ya riƙe Nile don tallata kan shafukan yanar gizo masu alaƙa.Duk lokacin da abokin ciniki mai yuwuwa ya danna talla, Lighthouse ya yarda ya biya kuɗi ($1) zuwa Kogin Nilu (farashin kowane danna).Nile ya yarda ya biya Ship Shop kuɗi ($ 0.75) duk lokacin da aka nuna talla ga masu amfani a gidan yanar gizon Ship Shop (farashin kowane ra'ayi), ko duk lokacin da abokin ciniki ya danna tallan.A cikin duka biyun, Kogin Nilu zai cajin wani kuɗi na Lighthouse, wanda mafi yawansu daga ƙarshe Shagon Ship zai nuna su, amma Nile za ta riƙe shi don samar da ayyuka.Don haka, akwai ma'amalolin tallan dijital guda biyu:
Ma'amala 1: Lokacin da mai amfani ya danna tallan Hasken Haske akan gidan yanar gizon Shop Shop, Lighthouse yana biyan $1 ga kamfanin talla na Nile.
Ma'amala 2: Lokacin da mai amfani ya danna tallan Hasken Haske akan gidan yanar gizon Shagon Jirgin ruwa, Nile yana biyan Shagon Jirgin ruwa $0.75.
Za a yi amfani da harajin tallace-tallace na dijital na Maryland ga "jimlar kuɗin shiga na shekara-shekara na mutane daga ayyukan tallan dijital a cikin jihar" wanda "an ƙidaya akan sikelin iyo".[6] Saboda haka, don yin amfani da wannan doka a kan gaskiyar hasashenmu, muna buƙatar ƙayyade:
Wannan bincike ne mai sauƙi.Sharuɗɗan harajin tallace-tallace na dijital a cikin ma'ana mafi fa'ida suna bayyana yuwuwar zama "mutane, masu karɓa, amintattu, masu kulawa, wakilai na sirri, amintattu ko kowane nau'i na wakilci da kowane haɗin gwiwa, kamfani, ƙungiya, kamfani ko [7] ba tare da shakka ba, Muna ɗauka. cewa kowane ɓangaren-hasken hasken wuta, filin jirgin ruwa, da Kogin Nilu-su ne “mutane.”Don haka, kowane ɗayansu nau'in halitta ne wanda za'a iya biyan haraji.
A takaice dai, an haɗa nau'in kuɗin shiga na ƙungiyar a cikin asusun haraji?Ana biyan harajin tallace-tallace na dijital akan “tushen da za a iya tantancewa”, kuma “tushen da za a iya biyan haraji” an ayyana shi a matsayin “jimlar kudaden shiga na jiha daga ayyukan tallan dijital.”[9] Wannan bincike yana buƙatar nazarin kalmomi daban-daban.Saboda “sabis na talla na dijital” ya ƙunshi sharuɗɗa da yawa da aka ayyana (kuma waɗanda ba a bayyana ba), gami da:
Shawarar harajin tallace-tallace na dijital baya ayyana “asalin” ko “addinar talla”, wanda ke haifar da matakin rashin tabbas na farko.Misali, ta yaya kusancin dalilin da ke tsakanin sabis na talla na dijital da kudaden shiga da aka samu ya kasance don kudaden shiga "ya samo asali daga ayyukan tallan dijital"?Kamar yadda za mu gani, ba tare da takamaiman (ko kowane) ma'anar waɗannan sharuɗɗan ba, yana da wuya a tantance da tabbaci ko harajin talla ya shafi ma'amalolin kasuwanci da yawa, kamar yanayin hasashen mu.
Amma, mafi mahimmanci, shawarar ba ta samar da kowane jagora don sanin lokacin da adadin kuɗin shiga ya kasance a cikin "wannan jiha."[14] Kamar yadda muka gani a lokacin da ake amfani da kuɗin haraji zuwa yanayin hasashe, wannan babban madaidaici ne, yana barin tambayoyi da yawa ba a amsa ba.A sakamakon haka, rashin tabbas da ake buƙata saboda gazawar samar da ma'anar kalmar "cikin-jihar" ta shuka tsaba na ƙararraki da yawa.Bari mu bincika hada-hadar don sanin ko wace ma'amala ce aka haɗa a cikin tushe:
Domin amsa wannan tambayar, dole ne mu yi tambaya ko tallan Hasken Haske akan gidan yanar gizon Shagon Jirgin "sabis na talla na dijital."Wannan yana buƙatar tambayar ko tallan Lighthouse "software ne, gami da gidan yanar gizo, wani yanki na gidan yanar gizo, ko aikace-aikace."[15] Yin watsi da haraji Tsarin ba ya ayyana "software", kuma ba shi da wahala a kammala cewa tallan gidan wuta wani ɓangare ne na gidan yanar gizon.Sabili da haka, za mu ci gaba da yin nazari da kuma ƙaddamar da cewa tallace-tallace na Haske a kan gidan yanar gizon Ship Shop yana iya zama "sabis na talla na dijital".
Don haka, babbar tambayar ita ce ko jimlar kuɗin dalar Amurka 1 na Kogin Nilu “an samo shi ne daga” ayyukan talla na dijital.[16] Kamar yadda aka ambata a sama, ta hanyar rashin ma'anar "tushen", harajin tallace-tallace na dijital ya bar tambaya game da yadda kai tsaye dangantakar da ke tsakanin tallace-tallace na dijital da karɓar kudaden shiga dole ne ya kasance don waɗannan kudaden shiga zuwa "tushen" daga tallan dijital. .
Ana amfani da kuɗin shiga $1 na Nile don samar da sabis na dillalan talla don Haske, ba don ayyukan tallan dijital ba.A wasu kalmomi, biyan kuɗin Lighthouse ga Nile ya dogara da banner na Hasken da aka nuna akan gidan yanar gizon Ship Shop.Tun da doka ba ta ayyana dalilin da ya dace tsakanin sabis na talla na dijital da jimillar kudaden shiga da aka samu, ba a bayyana ko Babban Taro na Maryland yana da niyyar yin la'akari da sabis ɗin tallan tallan dijital na Nilu $1 da aka karɓa kamar yadda "an samu daga" sabis na talla na dijital.
Amma don tallan banner na Lighthouse wanda ke bayyana akan gidan yanar gizon Ship Shop (kuma mai amfani ya danna shi), Nile ba zai sami jimlar $ 1 a cikin kudaden shiga ba.Saboda haka, ana iya cewa jimlar kuɗin dalar Amurka 1 da Kogin Nilu ke samu daga Hasken Haske ya zo aƙalla a kaikaice daga tallan Hasken (sabis na talla na dijital) wanda ke bayyana a gidan yanar gizon Shop Shop.Tun da 1 USD kawai ana haɗa shi a kaikaice zuwa tallace-tallace na banner (kuma sakamakon kai tsaye ne na Sabis na Talla na Nilu), ba a tabbatar ko 1 USD "ya samo asali" daga "sabis na talla na dijital".
Zaton cewa $1 Nile da aka tattara daga Lighthouse ana amfani da shi azaman dillali don nuna tallace-tallacen banner na Lighthouse akan gidan yanar gizon Ship Shop a matsayin "jimlar kudaden shiga daga sabis na talla na dijital", to waɗannan jimlar kudaden shiga "a cikin jihar"?
Lokacin da jimlar kudaden shiga "ya samo daga" sabis na talla na dijital a cikin jihar, ba a bayyana harajin ba (kuma ba a bayar da shawarwarin jagora ba.)[17]
Ta yaya kogin Nilu ke tantance tushen jimlar kuɗin shiga $1 daga siyar da sabis na dillalai zuwa Haske?
Don yin wannan shawarar, Kogin Nilu ya kamata ya nemi ko dai Lighthouse (abokin ciniki yana ba da sabis na dillalan talla a gare shi) ko Shagon Jirgin ruwa (ba wata ƙungiya zuwa ma'amalar Nilu/Hasken Haske ba amma ya duba kuma ya danna sabis ɗin talla na dijital akan gidan yanar gizon sa) ko ita kanta (Bayar da ayyukan da ke ba da tushen jimillar kudaden shiga)?Dokar ba ta ba da jagora don yanke wannan shawarar ba.Don haka, ya kamata kogin Nilu ya yanke wannan shawarar ta hanyar la'akari kamar haka:
Game da batutuwan da ke sama, bayanan tashar jirgin ruwa na iya iyakancewa, kuma ana iya yin wasu ayyuka a yawancin waɗannan wurare.Haka kuma, da wuya kogin Nilu ya san amsoshin wadannan tambayoyi.
A bayyane yake, don sanin irin wannan nau'in shaida da batutuwan dogaro da kai, dokar harajin tallan dijital ta tanadi cewa "Mai Kwanturolan za su yi amfani da ka'idoji don tantance jihar da aka samu kudaden shiga sabis na talla na dijital."Wannan tanadin ya fara tayar da wasu batutuwa, gami da dokokin jihar Maryland.Ko hukumar za ta iya ba da wannan iko ga Babban Kwanturola, kuma tun da gwanintar tallan dijital da kasuwancin e-commerce ba shine ainihin ikon ofishin Kwanturola Janar ba, ta yaya Kwanturola Janar zai yi mulkin waɗannan batutuwa masu wahala?[18]
Tsammanin cewa $1 shine "jimlar kudaden shiga na jihar daga ayyukan talla na dijital," ta yaya dokar da aka gabatar ke rarraba wannan jimillar kudaden shiga ga wasu?
Matakin karshe na hasashen hasashen kogin Nilu shi ne ajiye tushen girgizar kasa na “jimlar kudaden shiga da ake samu daga kasuwancin tallan dijital na jihar” don sanin yadda dokar da aka tsara za ta samar da wannan dala na kudaden shiga.A wasu kalmomi, shin doka ta ware duk wannan jimlar kuɗin shiga ga Maryland ko wani yanki ne kawai?
Harajin ya kayyade cewa "ya kamata a ƙayyade wani ɓangare na jimlar kuɗin shiga na shekara-shekara na jihar daga ayyukan tallan dijital ta amfani da rabon rabo."[19] Rabon shi ne:
Jimlar kudaden shiga na shekara-shekara da sabis na talla na dijital ke samarwa a cikin jihar / jimlar kudaden shiga na shekara-shekara da sabis na talla na dijital ke samarwa a Amurka
Hanyar da aka tsara haraji ya sa ba zai yiwu a ƙayyade nau'in ma'amala mafi sauƙi ba ko da sabis ɗin tallan dijital yana "cikin jiha," don haka ba za a iya ƙayyade ƙididdige ƙididdigewa ba tare da wani tabbaci.Koyaya, tambayar da ke damun kai ita ce me yasa idan aka sanya haraji akan “jihar… jimlar kuɗin shiga”, ƙarin rabo ya zama dole.[20] Waɗannan tambayoyin kuma sun shafi ma'amaloli biyu da aka tantance a nan.
Kamar yadda muka yi a lokacin da muka yi nazari kan ko za a biya harajin dillalan kogin Nilu kan dala 1, da farko muna bukatar mu tambayi ko shagon kwale-kwalen dala $0.75 da aka samu daga kogin Nilu “an samo asali ne daga ayyukan talla na dijital”.A cikin binciken da aka yi a sama, mun ƙaddara cewa tallace-tallacen tallan wani ɓangare ne na gidan yanar gizon, don haka ƙaddamar da cewa yana iya zama "sabis na talla na dijital" ba rashin hankali ba ne.
Don haka, babbar tambayar ita ce ko jimlar kudaden shiga na Shagon Ship na $0.75 “an samo asali ne daga” ayyukan tallan dijital.Kamar yadda aka ambata a sama, ta hanyar rashin ma'anar "daga", lissafin ya bar tambaya game da abin da ya kamata a yi dangantaka tsakanin tallan dijital da kudaden shiga da za a "samu" daga tallan dijital.Shagon Ship ya karɓi $0.75 don ƙyale tallace-tallacen banner na Lighthouse su bayyana akan gidan yanar gizon sa.Dangane da waɗannan gaskiyar, da alama yana da wahala a ce Shagon Jirgin ruwa bai karɓi jimillar $0.75 daga ayyukan tallan dijital ba.
Tsammanin cewa shagon jirgin ruwa na $ 0.75 da aka samu daga Kogin Nilu yana ba da damar tallace-tallace na "tashar" su bayyana a kan gidan yanar gizonsa a matsayin "jimillar kudaden shiga daga ayyukan tallan dijital", to, duk kudaden shiga ne "a cikin jihar"?
Shawarar harajin tallace-tallace na dijital baya ayyana kalmar maɓalli na "in-jihar".Bugu da ƙari, ta hanyar sanya mai gyara "wanda aka samo daga" kafin " jimlar kudaden shiga na sabis na tallace-tallace na wannan jihar ", ba a bayyana ko "an samo daga" yana canza "wannan jihar".Kamar yadda aka ambata a sama, muna bukatar mu tambayi: a) ko jimillar kuɗin shiga dole ne ya fito daga jihar (wato, harshe da rashin fahimta na nahawu) (wato karba, samarwa, da dubawa);b) ko sabis ɗin talla na dijital dole ne ya kasance a cikin wannan yanayin “ Akwai” (wato, faruwa ko aiwatarwa);ko c) a) da b)?
Rashin tsabta yana haifar da tambayar yadda Shagon Jirgin ruwa ke ƙayyade tushen jimillar kudaden shiga na sabis na talla na dijital na $ 0.75 bayan la'akari da hanyar bincike iri ɗaya kamar ma'amala #1.
Kamar yadda yake tare da ma'amala #1, amsoshin waɗannan tambayoyin da Shagon Jirgin na iya zama masu ruɗani shine zato mara kyau a mafi kyau.Bugu da ƙari, za a yi amfani da nazarin rabo iri ɗaya.
Idan aka yi la’akari da rashin fahimtar harshe na doka, muna iya ƙara tambaya ko abokan cinikin da suka sayi agogo a gidan yanar gizon Lighthouse sun gano layin samfurin ta hanyar tallace-tallacen da aka biya akan gidan yanar gizon Ship Shop ta Nile, da kuma ko sun samar da wasu “sources” Jimlar kudaden shiga na tallan dijital. ayyuka.Masu tsarawa ba shakka ba za su iya samun wannan faffadar ma'anar ba, don haka ba za a yi wani ƙarin bincike a nan ba.Duk da haka, babu ko da wani wuri da za a yi la'akari da wannan fassarar, wanda ya kara nuna rashin daidaito wajen tsara dokokin harajin tallace-tallace na dijital.
Koyaya, akwai wasu hanyoyi, koda kuwa kawai kuna kallon tallan kanta, wurin mai amfani shima yana da mahimmanci.Daga ƙarshe, menene wurin sabis ɗin tallan dijital na Lighthouse?
Mun san cewa waɗannan tambayoyin za a iya amsa su ta hanyoyi daban-daban, kuma za a iya yanke shawara iri-iri.
Wannan hasashe yana kwatanta gazawar da ba a san shi ba na harajin talla na dijital a Maryland.Ba wai kawai harajin doka yana da shakku ba, amma idan tallace-tallacen ba su cika isar da su ga jihar ba (yawancinsu za su kasance cikin masana'antun cikin gida), ba wai kawai nauyin harajin zai iya faɗuwa galibi (idan ba duka ba), amma tsarin haraji. ba a tsara shi sosai, Yana sa da wuya a tantance ko wace ma'amala ce za ta fara a cikin jihar.Sakamakon yana da sauƙi don haifar da haraji biyu.Babu shakka, wannan zai zama babban rashin tabbas da shari'a.
[5] A cikin duniyar gaske, wasu daga cikin waɗannan mahaɗan zato na iya zama ƙanana don zama abin dogaro ga harajin da aka gabatar, amma masu karatu na iya canza tunanin mutum ga kowane babban kamfani da suke so.
[8] Don dalilai na bincike, za mu ɗauka cewa kowane kudin shiga da wani mahaluži ya yi musanya don kaya ko ayyuka shine "jimlar kuɗin shiga."
[9] Da fatan za a lura cewa tsarin haraji ya haɗa da "wanda aka samo daga sabis na talla na dijital" a cikin tushen kuɗin shiga haraji.Tun da ya kasa samar da jumla don gyara "wanda aka samo daga", ƙa'idodin sun bayyana tushen haraji a matsayin "wanda aka samo daga samar da sabis na tallace-tallace na dijital a cikin jihar" ko "wanda aka samo daga" sabis na talla na dijital wanda ke samar da kudaden shiga a cikin jihar ".Ko "an samo daga ayyukan tallan dijital da ake kallo a cikin jihar."
[13] Sunan lamba: Tax-Gen.§7.5-101 (e).Yana da mahimmanci a lura cewa wannan ma'anar baya buƙatar masu amfani don samun damar sabis na talla na dijital, amma kawai yana buƙatar masu amfani don "iya samun damar" sabis ɗin.
[14] Dubi kuma bayanin kula na 8, wanda ya bayyana cewa ta hanyar ayyana tushen haraji kamar yadda ya haɗa da "jimilar kudaden shiga daga ayyukan tallan dijital a cikin jihar [amma rashin samar da ƙimar da aka sake dubawa]", dokar na iya ba da fassarori da yawa.
[16] Dauka cewa tallan banner sabis ne na talla na dijital, za mu bincika ko jimlar kudaden shiga tana cikin jihar "in-jihar" a cikin sashe na gaba.
[17] Kamar yadda aka ambata a sama, don Allah koma zuwa bayanin kula na 8. Harajin tallan tallan dijital ya kasa bayyana a sarari rashin daidaituwa na aikin samarwa ko samar da sabis na tallan dijital "a cikin jihar".
[18] Babban taron ya yarda cewa Kwanturolan ba shi da gwaninta don yanke shawara, gami da tanadin da ke buƙatar masu biyan haraji su haɗa a cikin bayanan harajin su “abin da aka makala wanda ya bayyana ƙudurin Comptroller na jimlar kuɗin shiga na shekara-shekara da aka samu daga gare shi Duk wani bayanin da ake buƙata.Ayyukan talla na dijital a cikin jihar."Md. Code, Tax-Gen.§7.5-201 (c).Wannan shi ne hukuncin da ya kamata a yi wa majalisa.
[20] Complete Auto Transit, Inc. v. Brady, 430 US 274 case yana buƙatar rabon haraji na jihohi da yawa, amma "gwajin" da aka karɓa a cikin dokokin Maryland ana yin nuni da kai ta hanyar ninka jimlar kuɗin shiga da ake iya dangantawa ga Maryland.Duk babban kudin shiga na Amurka (samar da lambobi na farko) yakamata a dangana ga Maryland.
Gidauniyar Tax Foundation ta himmatu wajen samar da zurfin nazarin manufofin haraji.Aikinmu ya dogara da goyon bayan jama'a irin ku.Za ku yi tunanin ba da gudummawa ga aikinmu?
Muna ƙoƙari don yin bincikenmu a matsayin mai amfani sosai gwargwadon iko.Kuna so ku ba mu ƙarin bayani game da yadda ake yin mafi kyau?
Jared shi ne Mataimakin Shugaban Cibiyar Ayyukan Harajin Kasa na Gidauniyar Haraji ta Amurka.A baya, ya kasance darektan majalisa na majalisar dattijai ta Virginia, kuma ya zama darektan siyasa na yakin neman zabe a duk fadin jihar, kuma ya ba da shawarwari na bincike da tsara manufofi ga yawancin 'yan takara da zababbun jami'ai.
Tushen haraji shine jimillar adadin kuɗin shiga, kadarori, kadarori, amfani, ma'amaloli, ko wasu ayyukan tattalin arziki da hukumomin haraji ke ɗauka.Ƙididdigar harajin haraji ba shi da tsaka-tsaki kuma ba shi da inganci.Babban tushen haraji yana rage farashin gudanarwar haraji kuma yana ba da damar haɓaka kudaden shiga a ƙaramin kuɗin haraji.
Lokacin da aka sanya harajin samfur ko sabis na ƙarshe sau da yawa yayin aikin samarwa, tara haraji zai faru.Dangane da tsawon sarkar samar da kayayyaki, wannan na iya samar da ƙimar haraji daban-daban kuma yana iya cutar da kamfanoni masu ƙarancin riba.Babban harajin kuɗin shiga shine babban misali na tara haraji.
Harajin haraji sau biyu yana nufin biyan haraji sau biyu akan dala ɗaya na samun kudin shiga, ba tare da la'akari da ko kuɗin shiga na kamfani ne ko kuɗin sirri ba.
Rabawa shine adadin ribar kamfani da aka ƙaddara bisa samun kuɗin shiga na kamfani ko wasu harajin kasuwanci a cikin takamaiman yanki.Jihohin Amurka suna keɓance ribar aiki bisa haɗakar dukiyar kamfani, lissafin albashi, da adadin tallace-tallace a cikin iyakokinsu.
Gidauniyar Tax ita ce jagorar manufofin haraji mai zaman kanta mai zaman kanta a cikin Amurka.Tun daga 1937, bincikenmu mai ka'ida, bincike mai zurfi da ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwararrun ƙwaƙƙwaro tun 1937, tun daga shekara ta 1937 sun ba da bayanai don mafi kyawun manufofin haraji a tarayya, jihohi da na duniya.Fiye da shekaru 80, burinmu ya kasance koyaushe: don inganta rayuwa ta hanyar manufofin haraji, ta yadda za a kawo ci gaban tattalin arziki da dama.
Lokacin aikawa: Fabrairu-24-2021