Monga bungwe la 501(c)(3) lopanda phindu, timadalira kuwolowa manja kwa anthu ngati inu.Pangani mphatso zopanda msonkho tsopano kuti zitithandize kupitiriza kugwira ntchito.
Tax Foundation ndi bungwe lodziyimira pawokha lopanda phindu ku United States.Kuyambira 1937, kafukufuku wathu wokhazikika, kusanthula mozama ndi akatswiri odzipereka apereka chidziwitso cha mfundo zanzeru zamisonkho ku federal, boma komanso padziko lonse lapansi.Kwa zaka zoposa 80, cholinga chathu chakhala chofanana nthawi zonse: kukonza moyo kudzera mu ndondomeko za msonkho, potero kubweretsa kukula kwachuma ndi mwayi.
Pafupi ndi mphamvu ya veto, msonkho wotsatsa wa digito wa Maryland [1] udakali lingaliro lodziwika bwino.Zolakwika zake zalamulo ndi zachuma zalembedwa mochuluka, koma sizinaperekedwe chidwi kwambiri ndi zosadziwika bwino za malamulo, makamaka mkati mwa chaka chimodzi cha ndondomekoyi, funso lofunika kwambiri ndiloti zomwe zimaperekedwa ndi msonkho.Nkhaniyi imagwiritsa ntchito zongoyerekeza kuti ifufuze kuchuluka kwa kusatsimikizika uku ndikugogomezera momwe kusatsimikizika uku kumakhudzira okhometsa msonkho.
Monga msonkho pa malonda adijito, m'malo mopereka msonkho pazotsatsa zachikhalidwe, lingaliroli lidzaphwanya lamulo la Perpetual Internet Tax Freedom Act, lamulo la federal lomwe limaletsa misonkho ya tsankho pamalonda a e-commerce.Kukhazikitsa ndalama potengera ndalama zonse zapadziko lonse lapansi zotsatsa (zachuma zomwe sizikugwirizana ndi Maryland) kungapangitse kulephera kwa Constitution ya US kusanthula ndime yomwe yangokhalapo.[2] Woyimira milandu wamkulu waku Maryland adadzutsa mafunso okhudza misonkho.[3]
Kuphatikiza apo, chifukwa cha msonkho wotsatsa "m'boma" ku Maryland, zovuta zachuma zidzachepetsedwa kwambiri ndi makampani aku Maryland akutsatsa kwa okhala ku Maryland.Poganizira zamitengo yotsatsira ambiri pa intaneti, ndikuwerengera kuchuluka kwake potengera kuchuluka kwa anthu omwe asankhidwa kumalo otsatsa (monga zaka, jenda, malo, zokonda, ndi njira zogulira), ndiyeno perekani msonkho kwa otsatsa.Kwa malonda ambiri Malinga ndi nsanja, izi zidzakhala zazing'ono, ngakhale ngati woweruza wadutsa malamulo omwe akufuna, monga momwe adafunira, kuletsa nsanja kuti awonjezere "ndalama zowonjezera" za Maryland pa invoice zotsatsa.[4]
M’mbuyomu, zinthu zonsezi komanso kusalongosoka kwa kulemba mabilu zakhala zikuyang’aniridwa.Komabe, anthu sakulabadirabe mokwanira nkhani zodetsa nkhawa, ndi nkhani zingati zomwe sizinathetsedwe komanso momwe chilankhulo chosadziwika bwinochi chimapangira misonkho iwiri, zidzadzetsa chisokonezo chachikulu.
Misonkho yotsatsa ya digito idzakhala chitukuko chatsopano cha msonkho wa boma, ndipo ndiwachilendo kwambiri, kuphatikiza ndi zovuta zamalamulo amisonkho, zimafuna chilankhulo cholondola komanso cholondola.Malamulo otere akuyenera kuthetsa mavuto otsatirawa mokhutiritsa:
Msonkho wotsatsa wa digito womwe waperekedwa wadzutsa mafunso okhudza chipani kapena maphwando omwe ayenera kukhomeredwa msonkho.Zotsatira zake zitha kutanthauziridwa ngati misonkho maulalo angapo mumayendedwe otsatsa a digito.Kupanda kulondola kwa malamulo kwakulitsa zovuta zachuma za piramidi ya msonkho.
Msonkho waku Maryland uli ndi tanthauzo lalikulu la kutsatsa kwa digito.Imalimbikitsa okhometsa misonkho kuti atsutse kukula kwake ndikuyitanitsa Woyang'anira Boma kuti apereke maukonde opanda malire.
Kutengera ndalama zake zonse zapachaka kuchokera kumagwero onse (osati kutsatsa kwa digito), mtengo wamisonkho wakwera kuchokera ku 2.5% mpaka 10% yazomwe zimakhometsedwa papulatifomu yotsatsa nthawi zambiri zimakhala zosamveka kwa otsatsa m'maboma omwe angakhale pansi pamavuto azachuma. zimachitika, ndipo zifukwa zake zachuma ndi zochepa, ndipo kusatsimikizika kwalamulo kulinso kwakukulu.Kuphatikiza apo, ndondomeko yamisonkho yomwe ikuchulukirachulukira imathanso kuchotsera msonkho ku bungwe lililonse lomwe ndalama zake zonse kuchokera ku ntchito zotsatsira digito ku Maryland ndizochepera $1 miliyoni ndipo ndalama zonse zapachaka ndi zosakwana $100 miliyoni.Chifukwa chake, msonkhowo umangoyang'ana makampani akuluakulu padziko lonse lapansi otsatsa digito ndipo akhoza kuphwanya malamulo.
Msonkhano Waukulu sunatanthauzire zolemba za "in-state" malonda a digito.M'malo mwake, idapereka ulamulilo wofunikirawu kwa Wowongolera, yemwe angakhale wosaloledwa, kapena woyambitsa zosafunikira komanso mwina milandu yambiri.
Tangoganizani kampani ya mawotchi a lighthouse (wotsatsa malonda) yomwe imapanga ndikugulitsa mawotchi am'madzi.Tangoganizani kuti Shipping Shop, kampani yomwe imagulitsa mabwato ndi zida zina komanso imathandizira makampani apanyanja, ndipo ili ndi bizinesi yapaintaneti, imakopa mtundu wamakasitomala omwe Lighthouse Watch Company ikufuna kukopa.Pomaliza, taganizirani munthu wina, kampani yotsatsa malonda, Nile Advertising, yomwe bizinesi yake ndikugwirizanitsa otsatsa malonda monga Lighthouse ndi eni eni a webusaiti monga Ship Shop.Kutsatsa kwa Nile kunalimbikitsa kampeni yotsatsa ya Lighthouse yomwe ikuyenda pa intaneti ya Shipping Shop.[5]
Lighthouse idasunga Nile kuti alengeze pamasamba ofananira.Nthawi iliyonse kasitomala wofuna kudina pa malonda, Lighthouse amavomereza kulipira ($ 1) ku Nile (mtengo wake uliwonse).Nile amavomereza kulipira Sitolo ya Sitima malipiro ($ 0.75) nthawi iliyonse malonda akuwonetsedwa kwa ogwiritsa ntchito pa webusaiti ya Sitolo ya Sitima (mtengo wamtundu uliwonse), kapena nthawi iliyonse kasitomala akudina pa malonda.Pazochitika zonsezi, Nile idzalipiritsa Lighthouse ndalama zina, zambiri zomwe pamapeto pake zidzawonetsedwa ndi Ship Shop, koma gawo lina lidzasungidwa ndi Nile kuti lipereke ntchito.Chifukwa chake, pali njira ziwiri zotsatsira digito:
Ntchito 1: Wogwiritsa ntchito akadina pa malonda a Lighthouse Watch patsamba la Ship Shop, Lighthouse imalipira $1 ku kampani yotsatsa ya Nile.
Transaction 2: Wogwiritsa ntchito akadina zotsatsa za Lighthouse patsamba la Sitolo ya Sitima, Nile amalipira Sitima yapamadzi $0.75.
Misonkho yotsatsa ya digito yaku Maryland idzagwiritsidwa ntchito ku "ndalama zonse zapachaka za anthu ochokera ku ntchito zotsatsa digito m'boma" zomwe "zimawerengeredwa pamlingo woyandama".[6] Chifukwa chake, kuti tigwiritse ntchito lamuloli pazongopeka zathu, tiyenera kudziwa:
Uku ndi kusanthula kosavuta.Misonkho yotsatsa yapa digito m'njira zambiri imalongosola kuthekera kokhala "anthu, olandira, matrasti, osamalira, oyimilira, matrasti kapena mtundu uliwonse wa nthumwi ndi mgwirizano uliwonse, kampani, mayanjano, kampani kapena [7] mosakayikira, kuti aliyense wa maphwando—malo ounikira nyali, bwalo la ngalawa, ndi mtsinje wa Nailo—ali “anthu.”Chifukwa chake, aliyense wa iwo ndi mtundu wa bungwe lomwe lingakhomedwe msonkho.
M'mawu ena, kodi ndalama zonse zomwe bungweli zimapeza zikuphatikizidwa pamisonkho?Misonkho yotsatsa yapa digito imaperekedwa pa "chiwerengero choyesa", ndipo "chokhoma msonkho" chimatanthauzidwa ngati "ndalama zonse za boma kuchokera ku ntchito zotsatsira digito."[9] Kusanthula uku kumafuna kusanthula kwa mawu angapo osiyanasiyana.Chifukwa "ntchito yotsatsa ya digito" ili ndi mawu angapo ofotokozedwa (ndi osadziwika), kuphatikiza:
Malingaliro amisonkho otsatsa a digito samatanthawuza "ochokera" kapena "kutumiza zotsatsa", zomwe zimapangitsa kuti pakhale kusatsimikizika koyambirira.Mwachitsanzo, kodi ubale woyambitsa pakati pa ntchito zotsatsira digito ndi ndalama zomwe walandira uyenera kukhala wapafupi bwanji kuti ndalama "zimachokera ku ntchito zotsatsira digito"?Monga momwe tidzawonera, popanda kutanthauzira (kapena kulikonse) kwa mawuwa, n'zovuta kudziwa motsimikiza ngati msonkho wa malonda ukugwira ntchito pazochitika zambiri zamalonda, monga zochitika zathu zongopeka.
Koma, chofunikira kwambiri, lingaliroli silimapereka chitsogozo chilichonse chodziwira kuti ndalama zonse zili liti "m'dziko lino."[14] Monga tawonera pogwiritsira ntchito msonkho wa msonkho pazochitika zongopeka, ichi ndi chopinga chachikulu, chosiya mafunso ambiri osayankhidwa.Zotsatira zake, kusatsimikizika kofunikira chifukwa cholephera kupereka tanthauzo la mawu ofunikira a "in-state" adafesa mbewu zamilandu yambiri.Tiyeni tiwone zomwe zachitika kuti tiwone zomwe zaphatikizidwa m'munsimu:
Kuti tiyankhe funsoli, tiyenera kufunsa ngati kutsatsa kwa Lighthouse patsamba la Ship Shop ndi "ntchito yotsatsa ya digito."Izi zimafunika kufunsa ngati kutsatsa kwa Lighthouse ndi "mapulogalamu, kuphatikiza tsamba lawebusayiti, gawo la webusayiti, kapena pulogalamu."[15] Kusiya misonkho Malingalirowo samatanthawuza "mapulogalamu", ndipo sizovuta kunena kuti kutsatsa kwa lighthouse ndi gawo la webusayiti.Chifukwa chake, tipitilizabe kusanthula ndikutsimikiza kuti kutsatsa kwa Lighthouse patsamba la Ship Shop mwina ndi "ntchito yotsatsa digito".
Chifukwa chake, funso lofunikira ndilakuti ndalama zonse za Nile za $ 1 "zimachokera ku" ntchito zotsatsira digito.[16] Monga tafotokozera pamwambapa, posatanthawuza "gwero", msonkho wotsatsa wa digito umasiya funso la momwe ubale wokhazikika pakati pa kutsatsa kwa digito ndi kulandira ndalama ziyenera kukhalira kuti ndalama izi "zikhale" kuchokera ku malonda a digito. .
Ndalama za $ 1 za Nile zimagwiritsidwa ntchito popereka ntchito zotsatsa malonda ku Lighthouse, osati pazotsatsa za digito.Mwa kuyankhula kwina, malipiro a Lighthouse ku Nile amadalira banner ya Lighthouse yomwe ikuwonetsedwa patsamba la Ship Shop.Popeza lamulo silimatanthawuza chifukwa chofunikira pakati pa ntchito zotsatsa digito ndi ndalama zonse zomwe zalandilidwa, sizikuwonekeratu ngati Msonkhano Waukulu wa Maryland ukuganiza zoganizira ntchito yotsatsa ya Nayile $ 1 yotsatsa digito ngati "yochokera" ntchito yotsatsa ya digito.
Koma pa malonda a Lighthouse banner omwe amawonekera pa webusaiti ya Sitolo ya Sitima (ndipo wogwiritsa ntchito akudina), Nile sadzalandira ndalama zonse za $ 1.Choncho, zikhoza kunenedwa kuti ndalama zonse za $ 1 zomwe Nile imalandira kuchokera ku Lighthouse zimabwera mosalunjika kuchokera ku malonda a Lighthouse (ntchito yotsatsa digito) yomwe imapezeka pa Shop Shop webusaiti.Popeza 1 USD imangolumikizidwa mwachindunji ndi zotsatsa (ndipo ndi zotsatira zachindunji za Nile Advertising Brokerage Services), sizikudziwika ngati 1 USD "imachokera" kuchokera ku "ntchito zotsatsa za digito".
Pongoganiza kuti $ 1 Nile yosonkhanitsidwa kuchokera ku Lighthouse imagwiritsidwa ntchito ngati broker kuwonetsa zotsatsa za Lighthouse patsamba la Ship Shop ngati "ndalama zonse kuchokera ku ntchito zotsatsa za digito", ndiye kodi ndalama zonse izi "zili m'boma"?
Ndalama zonse "zikachokera ku" ntchito zotsatsira digito m'boma, msonkho sumatanthauzidwa (ndipo palibe malangizo owongolera omwe amaperekedwa.)[17]
Kodi Mtsinje wa Nile umadziwa bwanji gwero la ndalama zonse za $ 1 kuchokera pakugulitsa ntchito zamalonda ku Lighthouse?
Kuti apange chisankho ichi, Nile iyenera kufunafuna Lighthouse (wofuna chithandizo chotsatsa malonda) kapena Ship Shop (osati phwando la Nile / Lighthouse transaction koma adawona ndikudina pa ntchito yotsatsa digito patsamba lake) kapena palokha ( Perekani ntchito zomwe zimapereka gwero la ndalama zonse)?Lamuloli silipereka chitsogozo chopanga chisankho ichi.Chifukwa chake, ngati Mtsinje wa Nile ungatsimikizire izi potsatira izi:
Pankhani zomwe zili pamwambazi, zambiri za oyendetsa sitimayo zitha kukhala zochepa, ndipo ntchito zina zitha kuchitidwa m'malo angapo.Panthawi imodzimodziyo, mtsinje wa Nile sungathe kudziwa mayankho a mafunsowa.
Mwachiwonekere, pozindikira mtundu uwu waumboni ndi zovuta zodalirika, malamulo amisonkho otsatsa pa digito amati "Woyang'anira azitsatira malamulo kuti adziwe dziko lomwe ndalama zotsatsa malonda a digito zimachokera."Izi poyambilira zimadzutsa zovuta zina, kuphatikiza malamulo a boma la Maryland.Kaya bungwe lingapereke mphamvuzi kwa Wolamulira Wamkulu, ndipo popeza ukatswiri pa malonda a digito ndi malonda a e-commerce siwofunika kwambiri pa Ofesi ya Comptroller General, kodi Comptroller General adzalamulira bwanji nkhani zovutazi?[18]
Pongoganiza kuti $1 ndi "ndalama zonse za boma kuchokera ku ntchito zotsatsira digito," kodi lamuloli likugawa bwanji ndalama zonsezo kwa ena?
Gawo lomaliza la kusanthula kwathu kongopeka kwa mtsinje wa Nile ndikuyika pambali maziko osakhazikika a "ndalama zonse zomwe zimapangidwa kuchokera kubizinesi yotsatsa ya digito ya boma" kuti tidziwe momwe malamulo omwe akuperekedwawo adzawerengere dola iyi.Mwanjira ina, kodi malamulo amagawira ndalama zonse ku Maryland kapena gawo lake lokha?
Misonkhoyo ikunena kuti "gawo la ndalama zonse zomwe boma limalandira pachaka kuchokera ku ntchito zotsatsira digito zikuyenera kutsimikiziridwa pogwiritsa ntchito gawo la magawo."[19] Chiwerengero ndi:
Ndalama zonse zapachaka zopangidwa ndi ntchito zotsatsira digito m'boma / ndalama zonse pachaka zopangidwa ndi ntchito zotsatsira digito ku United States
Momwe misonkho imalembedwera zimapangitsa kuti zikhale zosatheka kudziwa mtundu wosavuta kwambiri wamalonda ngakhale ntchito yotsatsa ya digito ili "m'boma," kotero kuti manambala a mphambu sangadziwike motsimikiza.Komabe, funso lomwe limavutitsanso ndilo chifukwa chake ngati msonkho waperekedwa pa "boma ... ndalama zonse", kugawa kwina ndikofunikira.[20] Mafunsowa amagwiranso ntchito pazochita ziwiri zomwe zawunikidwa pano.
Monga momwe tinachitira pofufuza ngati ntchito yobwereketsa ya Nile idzaperekedwa msonkho wa $ 1, choyamba tifunika kufunsa ngati sitolo ya $ 0.75 ya ngalawa yomwe inalandira kuchokera ku Nile "idachokera ku ntchito zotsatsa digito".Pakuwunika pamwambapa, tatsimikiza kuti kutsatsa kwa beacon ndi gawo la webusayiti, kotero kutsimikizira kuti mwina ndi "ntchito yotsatsa digito" sizomveka.
Chifukwa chake, funso lofunika kwambiri ndilakuti ndalama zonse za Ship Shop zokwana $0.75 "zimachokera ku" ntchito zotsatsira digito.Monga tafotokozera pamwambapa, posatanthauzira "kuchokera", biluyo imasiya funso loti pali ubale wotani pakati pa malonda a digito ndi ndalama zomwe "zingapezeke" kuchokera ku malonda a digito.Sitima yapamadzi idalandira $ 0.75 polola zotsatsa za Lighthouse kuwonekera patsamba lake.Kutengera ndi mfundo izi, zikuwoneka zovuta kutsutsa kuti Sitolo ya Sitimayo sinalandire ndalama zonse za $ 0.75 kuchokera ku ntchito zotsatsa digito.
Pongoganiza kuti sitolo ya $ 0.75 yopezeka mumtsinje wa Nile imalola kuti malonda a "beacon" awoneke pa webusaiti yake monga "ndalama zonse kuchokera ku ntchito zotsatsa malonda a digito", ndiye kodi ndalama zonsezo "zili m'boma"?
Malingaliro amisonkho otsatsa digito samatanthawuza mawu ofunikira a "in-state".Kuphatikiza apo, poyika chosinthira "chochokera" chisanachitike "ndalama zonse zotsatsa zadziko lino", sizikudziwika ngati "zochokera" zikusintha "dziko lino".Monga tafotokozera pamwambapa, tiyenera kufunsa: a) ngati ndalama zonse ziyenera kubwera kuchokera ku boma (ndiko kuti, chinenero ndi kusamveka bwino kwa galamala) (ndiko, kulandira, kupanga, ndikuwona);b) ngati ntchito yotsatsa ya digito iyenera kukhala mumkhalidwe uwu "Ilipo" (ndiko kuti, zikuchitika kapena kuphedwa);kapena c) a) ndi b)?
Kusamveka bwino kumadzutsa funso la momwe Ship Shop imapezera gwero la ndalama zake zonse zotsatsa za digito za $ 0.75 mutaganizira njira yowunikira yofanana ndi #1.
Monga momwe zimakhalira #1, mayankho a mafunso awa omwe Ship Shop angakhale osokoneza ndi zongopeka zosamveka bwino.Kuphatikiza apo, kuwunika komweko kwagawidwe kudzagwiritsidwa ntchito.
Poganizira kusamveka bwino kwa chilankhulo chalamulo, titha kufunsanso ngati makasitomala omwe adagula mawotchi patsamba la Lighthouse adapeza malondawo kudzera pazotsatsa zolipira patsamba la Ship Shop la Nile, komanso ngati adapanganso "magwero" Ndalama zonse zotsatsa za digito. ntchito.Olembawo sangakhale ndi tanthauzo lalikululi, kotero palibe kuwunika kwina komwe kudzachitike apa.Komabe, palibenso malo oti muganizire kutanthauzira uku, komwe kukuwonetsanso kusowa kolondola pakulemba malamulo amisonkho amalonda a digito.
Komabe, pali njira zina, ngakhale mutangowona malondawo, malo omwe akugwiritsa ntchito ndi ofunikanso.Pamapeto pake, kodi ntchito yotsatsa digito ya Lighthouse ili pati?
Tikudziwa kuti mafunsowa akhoza kuyankhidwa m’njira zosiyanasiyana, ndipo tingathe kuyankha mosiyanasiyana.
Lingaliro ili likuwonetsa kulephera kosadziwika kwa msonkho wotsatsa wa digito ku Maryland.Sikuti misonkho yalamulo ndiyosamveka, koma ngati zotsatsa sizinaperekedwe mokwanira ku boma (zambiri zomwe zidzakhale mabizinesi apakati), siwokhawokha kuti misonkho imatha kugwa kwambiri (ngati si onse), koma dongosolo lamisonkho. idapangidwa molakwika, Zimapangitsa kuti zikhale zovuta kudziwa kuti ndi ntchito ziti zomwe zichokera m'boma.Zotsatira zake zimakhala zosavuta kuyambitsa msonkho wapawiri.Mosakayikira, izi zidzakhala kusatsimikizika kwakukulu ndi milandu.
[5] M'dziko lenileni, ena mwa mabungwe ongopekawa angakhale aang'ono kwambiri kuti athe kulipidwa msonkho woperekedwa, koma owerenga amatha kulowetsa m'malo mwamalingaliro amakampani akuluakulu omwe angafune.
[8] Kuti tiwunikenso, tidzaganiza kuti ndalama zilizonse zomwe bungwe limasinthanitsa ndi katundu kapena ntchito ndi "ndalama zonse."
[9] Chonde dziwani kuti malingaliro amisonkho akuphatikiza "zochokera ku ntchito zotsatsira digito" pazopeza zamisonkho.Popeza idalephera kupereka mawu oti asinthe "ochokera ku", malamulowa amatanthauzira misonkho ngati "yochokera pakuperekedwa kwa ntchito zotsatsa digito m'boma" kapena "zochokera ku" ntchito zotsatsa za digito zomwe zimapanga ndalama m'boma.Kapena "zochokera kuzinthu zotsatsira digito zomwe zimawonedwa m'boma."
[13] Dzina la Khodi: Tax-Gen.§7.5-101(e).Ndikofunika kuzindikira kuti kutanthauzira kumeneku sikufuna kuti ogwiritsa ntchito apeze ntchito zotsatsa malonda a digito, koma amangofuna kuti ogwiritsa ntchito "azitha kupeza" ntchitoyo.
[14] Onaninso mawu apansi pa 8, omwe amanena kuti pofotokozera misonkho monga kuphatikizapo "ndalama zonse kuchokera ku ntchito zotsatsa malonda a digito m'boma [koma kulephera kupereka mtengo wosinthidwa]", malamulo angapereke matanthauzo angapo.
[16] Poganiza kuti kutsatsa kwa zikwangwani ndi ntchito yotsatsa ya digito, tidzasanthula ngati ndalama zonse zili mu "boma" mu gawo lotsatira.
[17] Monga tafotokozera pamwambapa, chonde onaninso mawu apansi 8. Misonkho yotsatsa digito imalephera kufotokoza momveka bwino kusamveka bwino kwa ntchito yopereka kapena kupereka ntchito zotsatsa digito "m'boma".
[18] Msonkhano Waukulu udavomereza kuti Woyang'anirayo alibe luso lopanga zisankho, kuphatikiza chigamulo chofuna okhometsa misonkho kuti aphatikizepo m'mabuku awo amisonkho "chomangira chomwe chikuwonetsa kutsimikiza kwa Comptroller kwa ndalama zonse zapachaka zomwe amapeza kuchokera kwa iye Chidziwitso chilichonse chofunikira.Ntchito zotsatsa zapa digito m'boma. "Md. Code, Tax-Gen.§7.5-201(c).Ichi ndi chilango (ndi kulimbikira koyenera) chifukwa cha nyumba yamalamulo.
[20] The Complete Auto Transit, Inc. v. Brady, 430 US 274 mlandu umafuna kugawidwa kwa misonkho ya mayiko ambiri, koma "mayesero" omwe amatengedwa mu malamulo a Maryland amadziwonetsera okha mwa kuchulukitsa ndalama zonse zomwe zimachitika ku Maryland.Ndalama zonse zaku US (zotulutsa manambala oyambira) ziyenera kutengedwa ku Maryland.
Tax Foundation yadzipereka kupereka kusanthula kwatsatanetsatane kwa mfundo zamisonkho.Ntchito yathu imadalira thandizo la anthu ngati inu.Kodi mungaganizire zothandizira pa ntchito yathu?
Timayesetsa kupanga kusanthula kwathu kukhala kothandiza momwe tingathere.Kodi mungakonde kutiuza zambiri za momwe tingachitire bwino?
Jared ndi Wachiwiri kwa Purezidenti wa National Tax Policy Center ku US Taxation Foundation.M'mbuyomu, adagwirapo ntchito ngati wotsogolera malamulo ku Nyumba ya Senate ya Virginia, ndipo adagwirapo ntchito ngati mkulu wa ndale pa kampeni ya dziko lonse, ndipo adapereka uphungu wofufuza ndi kupanga mfundo kwa anthu ambiri omwe akufuna kukhala nawo komanso akuluakulu osankhidwa.
Misonkho ndi kuchuluka kwa ndalama zomwe amapeza, katundu, katundu, kagwiritsidwe ntchito, kachitidwe, kapena zochitika zina zachuma zomwe amalipira msonkho.Misonkho yopapatiza imakhala yosalowerera ndale komanso yosayenera.Misonkho yochuluka imachepetsa mtengo wa kayendetsedwe ka msonkho ndipo imalola kuti ndalama ziwonjezeke pamtengo wochepa wa msonkho.
Ngati chinthu chomaliza kapena ntchitoyo ikhomeredwa msonkho kangapo panthawi yopanga, misonkho imachitika.Kutengera kutalika kwa njira zogulitsira, izi zitha kutulutsa mitengo yamisonkho yosiyana kwambiri ndipo zitha kuvulaza kwambiri makampani omwe ali ndi phindu lochepa.Misonkho ya ndalama zonse ndi chitsanzo chachikulu cha kusonkhanitsa msonkho.
Kukhoma misonkho kawiri kumatanthauza kulipira misonkho kawiri pa dola imodzi yomwe amapeza, mosasamala kanthu kuti ndalamazo ndi ndalama za kampani kapena zomwe munthu amapeza.
Kugawirana ndi kuchuluka kwa phindu lamakampani lomwe limatsimikiziridwa kutengera ndalama zomwe kampani imapeza kapena misonkho yamabizinesi ena m'malo ena.Mayiko aku US amagawa phindu potengera kuphatikiza kwa katundu wa kampani, malipiro, ndi magawo ogulitsa mkati mwa malire awo.
Tax Foundation ndi bungwe lodziyimira pawokha lopanda phindu ku United States.Kuyambira 1937, kafukufuku wathu wokhazikika, kusanthula mozama ndi akatswiri odzipereka apereka chidziwitso cha mfundo zanzeru zamisonkho ku federal, boma komanso padziko lonse lapansi.Kwa zaka zoposa 80, cholinga chathu chakhala chofanana nthawi zonse: kukonza moyo kudzera mu ndondomeko za msonkho, potero kubweretsa kukula kwachuma ndi mwayi.
Nthawi yotumiza: Feb-24-2021