Njengombutho ongenzi ngeniso ka-501(c)(3), sixhomekeke kububele babantu abafana nawe.Yenza izipho ezingahlawulelwa rhafu ngoku ukuze usincede siqhubeke sisebenza.
ISiseko seRhafu ngumbutho okhokelayo ozimeleyo werhafu ongenzi nzuzo eMelika.Ukusukela ngo-1937, uphando lwethu olusisiseko, uhlalutyo olunzulu kunye neengcali ezizinikeleyo zibonelele ngolwazi lwemigaqo-nkqubo yerhafu ekrelekrele kurhulumente, urhulumente kunye nehlabathi jikelele.Ngaphezu kweminyaka engama-80, injongo yethu ibisoloko ifana: ukuphucula ubomi ngemigaqo-nkqubo yerhafu, ngaloo ndlela kuzisa ukukhula okukhulu koqoqosho namathuba.
Kumda wamandla e-veto, irhafu yentengiso yedijithali yaseMaryland [1] isengumbono ocacileyo ocacileyo.Ukungaphumeleli kwayo kwezomthetho kunye nezoqoqosho kuye kwabhalwa ngokubanzi, kodwa akukho ngqalelo ingako ihlawulwe kwizinto ezingaqondakaliyo zomthetho, ngokukodwa kunyaka omnye wale nkqubo, umbuzo osisiseko kukuba yeyiphi intengiselwano ehlawuliswa irhafu.Eli nqaku lisebenzisa iingqikelelo ezenziwe ngesitayile ukuphonononga inqanaba loku kungaqiniseki kwaye ligxininise impembelelo yoku kungaqondakali kakuhle kubahlawuli berhafu.
Njengerhafu kwintengiso yedijithali, kunokuba irhafu kwiintengiso zemveli, isiphakamiso ngokuqinisekileyo siya kuphula uMthetho weNkululeko yeRhafu ye-Intanethi engapheliyo, umthetho we-federal ovimbela irhafu yocalucalulo kwi-e-commerce.Ukuseta ireyithi esekelwe kwingeniso yelizwe jikelele yeqonga lentengiso (umsebenzi wezoqoqosho onganxulumananga neMaryland) kunokukhokelela ekusileleni koMgaqo-siseko wase-US wohlalutyo lwegatya elileleyo.[2] Igqwetha jikelele laseMaryland liphakamise imibuzo malunga nokuba kumgaqo-siseko werhafu.[3]
Ukongeza, ngenxa yerhafu yentengiso "kwilizwe" eMaryland, impembelelo yezoqoqosho iya kuncitshiswa kakhulu ziinkampani zaseMaryland ezithengisa kubahlali baseMaryland.Unikwe amaxabiso aguqukayo entengiso ye-intanethi, kwaye ubale ireyithi ngokusekwe kulwazi lwendawo yentengiso ekhethiweyo (efana nobudala, isini, indawo yejografi, umdla, kunye neendlela zokuthenga), kwaye emva koko udlulisele irhafu kumthengisi.Kwiintengiso ezininzi Ngokubhekiselele kwiqonga, oku kuya kuba yinto encinci, nokuba ngaba uwiso-mthetho udlulise umthetho ocetywayo, njengoko kucetywayo, ukuthintela amaqonga ukuba adibanise "intlawulo eyongezelelweyo" ye-Maryland kwii-invoyisi zentengiso.[4]
Kwixesha elidlulileyo, yonke le miba kunye nokungachaneki kokuqulunqwa kwemithetho eyilwayo kuye kwaqwalaselwa.Nangona kunjalo, abantu abakanikeli ngqalelo ngokwaneleyo kwimiba exhalabisayo, mingaphi imiba engekasonjululwa kunye nendlela olu lwimi lungacacanga oluvelisa ngayo irhafu ephindwe kabini, ngokuqinisekileyo luya kubangela ukubhideka okukhulu.
Irhafu yentengiso yedijithali iya kuba luphuhliso olutsha lwerhafu karhulumente, kwaye inoveli kakhulu, idibene nobunzima bomthetho werhafu, ifuna ulwimi oluchanekileyo noluchanekileyo lomthetho.Lo mthetho kufuneka ubuncinane uzisombulule ezi ngxaki zilandelayo ngokwanelisayo:
Irhafu ecetywayo yentengiso yedijithali iphakamise imibuzo malunga nokuba leliphi iqela okanye amaqela afanele ukurhafiswa.Isiphumo sinokutolikwa njengokurhafisa amakhonkco amaninzi kwikhonkco lokubonelela ngentengiso yedijithali.Ukunqongophala kokuchaneka kwemithetho kuye kwandisa impembelelo embi yezoqoqosho kwiphiramidi yerhafu.
Irhafu yaseMaryland inenkcazo ebanzi yentengiso yedijithali.Ikhuthaza abahlawuli berhafu ukuba bacele umngeni kububanzi bayo kwaye imema uMphathi kaRhulumente ukuba akhuphe uthungelwano olungenasiphelo.
Ngokusekwe kwingeniso yayo yonke yonyaka evela kuyo yonke imithombo (okt hayi nje intengiso yedijithali), izinga lerhafu linyukile ukusuka kwi-2.5% ukuya kwi-10% yeqonga leentengiso lesiseko solwazi olurhafiswayo luhlala lungabonakali kubathengisi kumazwe anokuba phantsi koxinzelelo lwezoqoqosho. kwenzeka, kwaye izizathu zayo zezoqoqosho zimbalwa, kwaye ukungaqiniseki kwezomthetho kukhulu.Ukongeza, ishedyuli yerhafu ekhula rhoqo inokungabandakanyi kwirhafu naliphi na iziko elingeniso yalo iyonke evela kwiinkonzo zentengiso yedijithali eMaryland ingaphantsi kwe-1 yezigidi zeedola kwaye ingeniso yonyaka ingaphantsi kwe-100 yezigidi zeedola.Ke ngoko, irhafu ijolise ngokwenene kwiinkampani ezinkulu kwihlabathi lentengiso yedijithali kwaye inokwaphula uMgaqo-siseko.
INdibano Jikelele ayizange ichaze ukubunjwa kweentengiso zedijithali "ezikwilizwe".Endaweni yoko, inikezele eli gunya liphambili kuMlawuli, onokuthi akakho mthethweni, okanye ubuncinane abangele ngokungeyomfuneko kwaye mhlawumbi inani elikhulu lamatyala.
Yiba nomfanekiso wenkampani yokubukela i-lighthouse (umthengisi wemveliso) eyenza kwaye ithengise iiwotshi ezinemixholo yolwandle.Khawufane ucinge ukuba iShop Shop, inkampani ethengisa izikhephe kunye nezixhobo kwaye ngenye indlela ibonelela kushishino lwaselwandle, kwaye ineshishini le-intanethi, itsala uhlobo lwabathengi iLighthouse Watch Company ifuna ukuyitsala.Ekugqibeleni, khawufane ucinge umntu wesithathu, inkampani yenkonzo ye-arhente yentengiso, i-Nile Advertising, ishishini layo lidibanisa abakhangisi beemveliso ezifana ne-Lighthouse kunye nabanini bewebhusayithi njenge-Ship Shop.I-Nile Advertising yakhuthaza iphulo lentengiso ye-Lighthouse eqhuba kwi-portal yewebhu ye-Ship Shop.[5]
I-Lighthouse igcine iNayile ukuze ipapashe kwiiwebhusayithi ezinxulumeneyo.Ngalo lonke ixesha umthengi onokucofa kwintengiso, i-Lighthouse iyavuma ukuhlawula umrhumo (i-$ 1) kwiNayile (ixabiso ngokuchofoza).I-Nile iyavuma ukuhlawula i-Shipping Shop umrhumo (i-$ 0.75) rhoqo xa isikhangiso siboniswa kubasebenzisi kwiwebhusayithi ye-Shipping Shop (ixabiso ngembonakaliso nganye), okanye rhoqo xa umthengi ecofa kwintengiso.Kuzo zombini iimeko, iNayile iya kuhlawula i-Lighthouse umrhumo othile, uninzi lwawo ekugqibeleni luya kuboniswa yi-Ship Shop, kodwa inxalenye yalo iya kugcinwa nguNayile ukubonelela ngeenkonzo.Ke ngoko, kukho intengiselwano ezimbini zentengiso yedijithali:
I-Transaction 1: Xa umsebenzisi ecofa kwi-Lighthouse Watch ad kwiwebhusayithi ye-Ship Shop, i-Lighthouse ihlawula i-$ 1 kwinkampani yokukhangisa ye-Nayile.
I-Transaction 2: Xa umsebenzisi ecofa kwi-Lighthouse ad kwi-website ye-Ship Shop, i-Nile ihlawula i-Ship Shop $ 0.75.
Irhafu yentengiso yedijithali yaseMaryland iya kusetyenziswa "kwingeniso yonyaka iyonke yabantu abavela kwiinkonzo zentengiso yedijithali kurhulumente" leyo "ibalwe kwisikali esidadayo".[6] Ke ngoko, ukusebenzisa lo mthetho kwiinyani zethu ezicingelwayo, kufuneka simisele:
Olu luhlalutyo olulula.Amagama erhafu yentengiso yedijithali ngeyona ndlela ibanzi achaza ukuba nokwenzeka kokuba “ngabantu, abamkeli, abathenjwa, abagadi, abameli bobuqu, abaphathiswa okanye naluphi na uhlobo lommeli kunye naluphi na ubambiswano, inkampani, umbutho, inkampani okanye [7] ngaphandle kwamathandabuzo, ukuba iqela ngalinye-indlu yesibane, indawo yokugcina iinqanawa, kunye nomNayile- "ngabantu."Ke ngoko, nganye kuzo luhlobo lweziko elinokuthi lirhafiswe.
Ngamanye amazwi, ngaba uhlobo lwengeniso iyonke yequmrhu ibandakanyiwe kwisiseko serhafu?Irhafu yentengiso yedijithali ihlawuliswa "kwisiseko esinokuvavanywa", kwaye "isiseko esirhafiswayo" sichazwa "njengengeniso epheleleyo karhulumente evela kwiinkonzo zentengiso yedijithali."[9] Olu hlalutyo lufuna uhlalutyo lwamagama ahlukeneyo.Kuba "inkonzo yentengiso yedijithali" yenziwe ngamagama aliqela achaziweyo (kwaye angachazwanga), kuquka:
Isindululo serhafu yentengiso yedijithali ayichazi "imvelaphi" okanye "inkonzo yentengiso", edala inqanaba lokuqala lokungaqiniseki.Umzekelo, kufuneka busondele kangakanani ubudlelwane be-causal phakathi kweenkonzo zentengiso yedijithali kunye nengeniso efunyenweyo ukuze ingeniso "ifumane kwiinkonzo zentengiso yedijithali"?Njengoko siza kubona, ngaphandle kweenkcazo ezichanekileyo (okanye nayiphi na) yale migaqo, kunzima ukugqiba ngokuqinisekileyo ukuba irhafu yentengiso isebenza kwiintengiselwano ezininzi eziqhelekileyo zorhwebo, ezifana nemeko yethu yokucinga.
Kodwa, okona kubaluleke kakhulu, isindululo asiboneleli nasiphi na isikhokelo sokumisela ukuba ingeniso epheleleyo ikule meko.[14] Njengoko sibonile xa kusetyenziswa umlinganiselo werhafu kwimeko eqikelelwayo, le yikroba elikhulu, elishiya imibuzo emininzi engaphendulwanga.Ngenxa yoko, ukungaqiniseki okufunekayo ngenxa yokungaphumeleli ukubonelela ngenkcazo yegama elithi "in-state" ibinzana eliphambili lahlwayela imbewu yamatyala amaninzi.Makhe sihlolisise iintengiselwano ukuze sibone ukuba yeyiphi intengiselwano ebandakanyiweyo kwisiseko:
Ukuze siphendule lo mbuzo, kufuneka sibuze ukuba ingaba intengiso ye-Lighthouse kwiwebhusayithi ye-Ship Shop "yinkonzo yentengiso yedijithali."Oku kufuna ukubuza ukuba ingaba intengiso yeLighthouse "yisoftware, kubandakanya iwebhusayithi, inxalenye yewebhusayithi, okanye isicelo."[15] Ukushiya ecaleni irhafu Isindululo asichazi "isoftware", kwaye akunzima ukugqiba ukuba intengiso yelighthouse iyinxalenye yewebhusayithi.Ngoko ke, siya kuqhubeka sihlalutya kwaye sigqibe kwelokuba intengiso ye-Lighthouse kwi-website ye-Ship Shop inokuthi ibe "yinkonzo yentengiso yedijithali".
Ke ngoko, umbuzo ophambili ngowokuba ingaba ingeniso yeNayile ye-1 yeedola “iphuma” kwiinkonzo zentengiso yedijithali.[16] Njengoko kukhankanyiwe ngasentla, ngokungachazi "umthombo", irhafu yentengiso yedijithali ishiya umbuzo malunga nendlela ngokuthe ngqo ubudlelwane be-causal phakathi kwentengiso yedijithali kunye nokufunyanwa kwengeniso kufuneka kube ukuze le ngeniso "imvelaphi" evela kwintengiso yedijithali. .
Ingeniso ye-Nile ye-$ 1 isetyenziselwa ukubonelela ngeenkonzo zokurhweba ngentengiso kwi-Lighthouse, kungekhona kwiinkonzo zentengiso yedijithali.Ngamanye amazwi, intlawulo ye-Lighthouse kwiNayile ixhomekeke kwi-Lighthouse banner eboniswe kwi-website ye-Ship Shop.Ekubeni umthetho awuchazi i-causality eyimfuneko phakathi kweenkonzo zentengiso yedijithali kunye nengeniso epheleleyo efunyenweyo, akucaci ukuba i-Maryland General Assembly inenjongo yokuqwalasela i-Nayile efunyenweyo ye-1 yenkonzo ye-advertising ye-digital advertising brokerage as "ephuma" kwinkonzo yentengiso yedijithali.
Kodwa kwi-Lighthouse banner ad ebonakala kwi-website ye-Ship Shop (kwaye umsebenzisi ucofa kuyo), iNayile ayiyi kufumana i-$ 1 kwingeniso.Ngoko ke, kunokuthiwa i-$ 1 ingeniso epheleleyo efunyanwa nguNayile kwi-Lighthouse ivela ubuncinane ngokungathanga ngqo kwi-Lighthouse intengiso (inkonzo yentengiso yedijithali) evela kwiwebhusayithi ye-Shop Shop.Ekubeni i-1 USD iqhagamshelwe ngokungathanga ngqo kwiintengiso zebhanari (kwaye isiphumo esithe ngqo se-Nile Advertising Brokerage Services), akuqinisekanga ukuba i-1 USD "iphuma" ukusuka "kwiinkonzo zentengiso yedijithali".
Ukucinga ukuba i-1 $ ye-Nile eqokelelwe kwi-Lighthouse isetyenziswa njenge-broker ukubonisa ii-ads zebhena ze-Lighthouse kwiwebhusayithi ye-Ship Shop njenge "ingeniso epheleleyo evela kwiinkonzo zentengiso yedijithali", ngaba le ngeniso iyonke "kwilizwe"?
Xa ingeniso iyonke "iphuma" kwiinkonzo zentengiso yedijithali kurhulumente, irhafu ayichazwanga (kwaye akukho ngcebiso zisikhokelo zinikwayo.)[17]
UmNayile unquma njani umthombo wengeniso ye-$ 1 iyonke ekuthengisweni kweenkonzo zokuthengisa kwi-Lighthouse?
Ukuze wenze esi sigqibo, iNayile kufuneka ifune i-Lighthouse (umxhasi onikezela ngeenkonzo zokuthengisa intengiso kuyo) okanye iSitolo seShip (esingekho iqela kwi-Nile / Lighthouse transaction kodwa uye wajonga kwaye wacofa kwinkonzo yentengiso yedijithali kwiwebhusayithi yayo) okanye ngokwayo ( Ukubonelela ngeenkonzo ezibonelela ngomthombo wengeniso epheleleyo)?Umthetho awuboneleli ngesikhokelo sokwenza olu miselo.Ke ngoko, ukuba umNayile ungenza olu sigqibo ngezi ngqwalasela zilandelayo:
Ngokuphathelele le miba ingentla, ulwazi lwendawo yeenqanawa lunokulinganiselwa, kwaye imisebenzi ethile inokwenziwa kwiindawo ezininzi kwezi.Kwangaxeshanye, umNayile akunakwenzeka ukuba wazi iimpendulo zale mibuzo.
Ngokucacileyo, ekuthatheni ingqalelo olu hlobo lobungqina kunye nemiba yokuthembeka, umthetho werhafu yentengiso yedijithali umisela ukuba "uMlawuli uya kwamkela imimiselo ukumisela ilizwe apho ingeniso yenkonzo yentengiso yedijithali ivela khona."Eli lungiselelo ekuqaleni liphakamisa eminye imiba, kuquka nomthetho waseMaryland.Ingaba i-arhente inokunikezela la mandla kuMlawuli Jikelele, kwaye ekubeni ubuchule kwintengiso yedijithali kunye ne-e-commerce ayiyona nto ibalulekileyo ye-Ofisi ye-Comptroller General, uya kuyilawula njani le miba inzima?[18]
Ukucinga ukuba i-$ 1 "yingeniso epheleleyo karhulumente evela kwiinkonzo zentengiso yedijithali," umthetho ocetywayo usasaza njani le ngeniso iyonke kwabanye?
Inyathelo lokugqibela locazululo lwethu olucingelwayo loMnayile kukubekela bucala isiseko esixengaxengayo seNayile “yengeniso iyonke eveliswe kwishishini leentengiso zedijithali” ukumisela ukuba umthetho ocetywayo uza kuphendula njani le dollar yengeniso.Ngamanye amazwi, ngaba umthetho wabela yonke le ngeniso iyonke eMaryland okanye inxalenye yayo kuphela?
Irhafu imisela ukuba “inxalenye yengeniso yonyaka iyonke karhulumente evela kwiinkonzo zentengiso yedijithali kufuneka imiselwe kusetyenziswa umlinganiselo wolwabiwo.”[19] Umlinganiselo ngu:
Iyonke ingeniso yonyaka eyenziwe ngeenkonzo zentengiso yedijithali kwilizwe / iyonke ingeniso yonyaka eyenziwe ngeenkonzo zentengiso yedijithali eUnited States
Indlela irhafu ebhalwa ngayo yenza ukuba kube nzima ukumisela uhlobo olulula lwentengiselwano nokuba inkonzo yentengiso yedijithali "ikwimo," ngoko ke inani lamanqaku alinakumiselwa ngokuqinisekileyo.Nangona kunjalo, umbuzo okhathazayo ngokulinganayo kukuba kutheni ukuba irhafu ibekwe kwi "state...total income", ukwabelwa okungaphezulu kuyafuneka.[20] Le mibuzo ikwasebenza kwiintengiselwano ezimbini ezicazululwe apha.
Kanye njengoko senzayo xa sihlalutya ukuba inkonzo ye-brokerage ye-Nayile iya kurhafiswa nge-1 yeedola, kufuneka siqale sibuze ukuba ingaba i-0.75 ye-boat shop efunyenwe kwi-Nayile "yayivela kwiinkonzo zentengiso yedijithali".Kolu hlalutyo lungentla, sinqume ukuba intengiso yebhekoni iyinxalenye yewebhusayithi, ngoko ke isigqibo sokuba kungenzeka ukuba sibe "yinkonzo yentengiso yedijithali" asikho ngqiqweni.
Ke ngoko, umbuzo ophambili ngowokuba ingaba ingeniso yeShip Shop ye-0.75 iyonke "iphuma" kwiinkonzo zentengiso yedijithali.Njengoko kukhankanyiwe ngasentla, ngokungachazi "ukusuka", i-bill ishiya umbuzo malunga nokuba yintoni i-causal relationship kufuneka ibe khona phakathi kweentengiso zedijithali kunye nengeniso "efunyenwe" kwiintengiso zedijithali.Ivenkile yeenqanawa ifumene i-$0.75 yokuvumela iintengiso zebhena ye-Lighthouse ukuba zivele kwiwebhusayithi yayo.Ngokusekelwe kwezi nyaniso, kubonakala kunzima ukuphikisa ukuba iSitolo seShip asifumananga isamba se-$ 0.75 kwiinkonzo zentengiso yedijithali.
Ukucinga ukuba i-$ 0.75 yevenkile yeenqanawa efunyenwe kuMlambo iNayile ivumela "i-beacon" iintengiso ukuba zivele kwiwebhusayithi yayo njenge "ingeniso epheleleyo evela kwiinkonzo zentengiso yedijithali", ngaba le ngeniso iyonke "kwilizwe"?
Isiphakamiso serhafu yentengiso yedijithali ayichazi ibinzana elithi "kwimeko" engundoqo.Ukongeza, ngokubeka isilungisi "esiphuma" phambi kokuba "ingeniso yenkonzo yentengiso iyonke yeli lizwe", akucaci ukuba "iphuma" iguqula "le meko".Njengoko kukhankanyiwe ngasentla, kufuneka sibuze: a) ingaba ingeniso epheleleyo kufuneka ivele kurhulumente (oko kukuthi, ulwimi kunye nokungacaci kwegrama) (oko kukuthi, ukufumana, ukuvelisa, kunye nokujonga);b) ingaba inkonzo yentengiso yedijithali kufuneka ibe kule meko “ikhoyo” (oko kukuthi, iyenzeka okanye iphunyezwe);okanye c) a) kunye b)?
Ukunqongophala kokucaca kuphakamisa umbuzo wendlela i-Ship Shop inquma ngayo umthombo wayo yonke ingeniso yenkonzo yentengiso yedijithali ye-0.75 yeedola emva kokuqwalasela indlela yokuhlalutya efanayo njengentengiselwano #1.
Njengakwintengiselwano #1, iimpendulo zale mibuzo iShop Shop inokubhida luqikelelo olungacacanga.Ukongeza, uhlalutyo olufanayo lolwabiwo luya kusetyenziswa.
Ukuqwalasela ukungaqondakali kolwimi olusemthethweni, sinokubuza ngakumbi ukuba ngaba abathengi abathenge iiwotshi kwiwebhusayithi ye-Lighthouse bafumene umgca wemveliso ngokusebenzisa izibhengezo ezihlawulwayo kwi-website ye-Ship Shop nguNayile, kunye nokuba bavelise ezinye "imithombo" Ingeniso epheleleyo yentengiso yedijithali iinkonzo.Abaqulunqi ngokuqinisekileyo abanako ukuba nenkcazo ebanzi, ngoko akukho lucazululo lulolunye luya kwenziwa apha.Nangona kunjalo, akukho naliphi na igumbi lokuqwalasela le ngcaciso, ebonisa ngakumbi ukunqongophala kokuchaneka ekuyileni umthetho werhafu yentengiso yedijithali.
Nangona kunjalo, kukho ezinye iindlela, nokuba ujonga intengiso ngokwayo, indawo yomsebenzisi nayo ibalulekile.Ekugqibeleni, yintoni indawo yenkonzo yentengiso yedijithali yeLighthouse?
Siyazi ukuba le mibuzo inokuphendulwa ngeendlela ezininzi ezahlukahlukeneyo, yaye kunokufikelelwa kwizigqibo ezahlukahlukeneyo.
Olu qikelelo lubonisa ukusilela okungaqondwayo kwerhafu yentengiso yedijithali eMaryland.Ayikuko ukurhafiswa ngokusemthethweni kuphela, kodwa ukuba iintengiso azihanjiswanga ngokupheleleyo kurhulumente (uninzi lwazo ziya kuba ngamashishini karhulumente), hayi kuphela umthwalo werhafu unokuwa kakhulu (ukuba akunjalo konke), kodwa inkqubo yerhafu ayilwanga kakuhle, Yenza kubenzima ukumisela ukuba yeyiphi intengiselwano eya kuvela kurhulumente.Isiphumo kulula ukubangela irhafu ephindwe kabini.Ngokungathandabuzekiyo, oku kuya kuba kukungaqiniseki okukhulu kunye nokumangalelwa.
[5] Kwilizwe lokwenyani, amanye ala maqumrhu acingelwayo anokuba mancinci kakhulu ukuba angathwala irhafu ecetywayo, kodwa abafundi banokuthatha indawo ngokwasengqondweni kuyo nayiphi na inkampani enkulu abayifunayo.
[8] Ngenjongo yohlalutyo, siyakuthatha ingeniso nganye iqumrhu elitshintshiselana ngayo ngempahla okanye ngeenkonzo “yingeniso iyonke.”
[9] Nceda uqaphele ukuba isiphakamiso serhafu siquka "ephuma kwiinkonzo zentengiso yedijithali" kwingeniso yesiseko serhafu.Ekubeni ihlulekile ukubonelela ibinzana lokuguqula "elivela", imimiselo ichaza isiseko serhafu ngokuthi "iphuma ekuboneleleni ngeenkonzo zentengiso yedijithali kurhulumente" okanye "ephuma" kwiinkonzo zentengiso yedijithali eyenza ingeniso kurhulumente ".Okanye "ithathwe kwiinkonzo zentengiso yedijithali ezijongwe kurhulumente."
[13] Igama leKhowudi: Irhafu-Gen.§7.5-101 (e).Kubalulekile ukuba uqaphele ukuba le nkcazo ayifuni ukuba abasebenzisi bafikelele kwiinkonzo zentengiso yedijithali, kodwa ifuna kuphela abasebenzisi ukuba "bakwazi ukufikelela" kwinkonzo.
[14] Bona kwakhona umbhalo osemazantsi we-8, ochaza ukuba ngokuchaza isiseko serhafu njengoko kubandakanywa "imali epheleleyo evela kwiinkonzo zentengiso yedijithali kurhulumente [kodwa ukusilela ukubonelela ngexabiso elihlaziyiweyo]", umthetho unokubonelela ngeendlela ezininzi zokutolika.
[16] Ukucinga ukuba intengiso yebhanari yinkonzo yentengiso yedijithali, siya kuhlalutya ukuba ingeniso epheleleyo ikwimeko "yelizwe" kwicandelo elilandelayo.
[17] Njengoko kukhankanyiwe ngasentla, nceda ubhekiselele kumbhalo osemazantsi 8. Irhafu yentengiso yedijithali iyasilela ukucacisa ngokucacileyo ukungaqondakali kwesenzo sokubonelela okanye ukubonelela ngeenkonzo zentengiso yedijithali "kwilizwe".
[18] INdibano yeZizwe eziManyeneyo yavuma ukuba uMlathisi akanabo ubuchwephesha bokwenza izigqibo, kubandakanywa nelungiselelo elifuna abahlawuli berhafu baquke kwiimbuyekezo zabo zerhafu “isiqhoboshelo esibeka ummiselo woMlawuli wengeniso yonyaka iyonke eveliswa kuye Naluphi na ulwazi olufunekayo.Iinkonzo zentengiso yedijithali kurhulumente.Md. Code, Tax-Gen.§7.5-201(c).Esi sisohlwayo (kunye nenkuthalo efaneleyo) esifanele indlu yowiso-mthetho.
[20] I-Complete Auto Transit, Inc. v. Brady, 430 US 274 ityala lifuna ukwabelwa kweerhafu zamazwe amaninzi, kodwa "uvavanyo" olwamkelwa kumthetho waseMaryland luzibhekiselele ngokwalo ngokuphindaphinda ingeniso epheleleyo ebangelwa kuMaryland.Yonke ingeniso ye-US (evelisa amanani okuqala) kufuneka ibalelwe eMaryland.
ISiseko seRhafu sizimisele ukubonelela ngohlalutyo olunzulu lomgaqo-nkqubo werhafu.Umsebenzi wethu uxhomekeke kwinkxaso yoluntu njengawe.Ngaba ungathanda ukufaka isandla kumsebenzi wethu?
Sizama ukwenza uhlalutyo lwethu lube luncedo kangangoko kunokwenzeka.Ngaba ungathanda ukusixelela ngakumbi malunga nendlela yokwenza ngcono?
UJared nguSekela Mongameli weProjekthi yeSizwe yeZiko loMgaqo-nkqubo weSizwe weSiseko seRhafu sase-US.Ngaphambili, usebenze njengomlawuli wezomthetho weSenethi yaseVirginia, kwaye wasebenza njengomlawuli wezopolitiko kwiphulo lelizwe lonke, kwaye wanikezela ngophando kunye neengcebiso zokwenza umgaqo-nkqubo kubaviwa abaninzi kunye namagosa anyuliweyo.
Isiseko serhafu sisixa-mali sisonke sengeniso, ipropathi, i-asethi, ukusetyenziswa, iitransekshini, okanye eminye imisebenzi yezoqoqosho erhafiswa ngabasemagunyeni berhafu.Isiseko serhafu esimxinwa asithathi cala kwaye singasebenzi kakuhle.Isiseko serhafu esibanzi sinciphisa iindleko zolawulo lwerhafu kwaye sivumela ingeniso ukuba inyuswe ngexabiso eliphantsi lerhafu.
Xa imveliso okanye inkonzo efanayo irhafiswa amaxesha amaninzi ngexesha lenkqubo yokuvelisa, kuya kwenzeka ukuqokelelwa kwerhafu.Ngokuxhomekeke kubude bekhonkco lonikezelo, oku kunokuvelisa amaxabiso erhafu ahlukeneyo asebenzayo kwaye kunokwenzakalisa kakhulu iinkampani ezinengeniso ephantsi.Irhafu yengeniso epheleleyo ngowona mzekelo wokuqokelelwa kwerhafu.
Ukurhafiswa kabini kuthetha ukuhlawula irhafu kabini kwidola enye yengeniso, nokuba ingeniso yingeniso yenkampani okanye ingeniso yomntu.
Ulwabiwo yipesenti yengeniso yenkampani egqitywe ngokusekelwe kwingeniso yenkampani okanye ezinye iirhafu zoshishino kummandla othile.Amazwe ase-US anikezela ngeenzuzo zokusebenza ngokusekelwe kwindibaniselwano yepropathi yenkampani, ukuhlawula, kunye neepesenti zentengiso ngaphakathi kwemida yazo.
ISiseko seRhafu ngumbutho okhokelayo ozimeleyo werhafu ongenzi nzuzo eMelika.Ukusukela ngo-1937, uphando lwethu olusisiseko, uhlalutyo olunzulu kunye neengcali ezizinikeleyo zibonelele ngolwazi lwemigaqo-nkqubo yerhafu ekrelekrele kurhulumente, urhulumente kunye nehlabathi jikelele.Ngaphezu kweminyaka engama-80, injongo yethu ibisoloko ifana: ukuphucula ubomi ngemigaqo-nkqubo yerhafu, ngaloo ndlela kuzisa ukukhula okukhulu koqoqosho namathuba.
Ixesha lokuposa: Feb-24-2021