Njengenhlangano engu-501(c)(3) engenzi nzuzo, sithembele ekuphaneni kwabantu abafana nawe.Yenza izipho zamahhala manje ukuze usisize siqhubeke sisebenza.
I-Tax Foundation iyinhlangano ehamba phambili ezimele engenzi nzuzo yenqubomgomo yentela e-United States.Kusukela ngo-1937, ucwaningo lwethu olunezimiso, ukuhlaziya okujulile nochwepheshe abazinikele banikeze ulwazi lwezinqubomgomo zentela ezihlakaniphile kuhulumeni, isifunda kanye namazinga omhlaba.Eminyakeni engaphezu kwengama-80, umgomo wethu ubulokhu ufana: ukwenza ngcono impilo ngezinqubomgomo zentela, ngaleyo ndlela kulethe ukukhula okukhulu komnotho namathuba.
Emaphethelweni e-veto, intela yokukhangisa yedijithali yaseMaryland [1] isewumqondo ongacaciswanga kahle.Ukushiyeka kwayo kwezomthetho nezomnotho kuye kwabhalwa kabanzi, kodwa akunakwa kakhulu ekungaqondakalini okubi komthetho, ikakhulukazi phakathi nonyaka owodwa wale nqubo, umbuzo obalulekile ukuthi yikuphi ukuthengiselana okukhokhiswa intela.Lesi sihloko sisebenzisa ukuqagela okunesitayela ukuhlola izinga lalokhu kungaqiniseki futhi kugcizelele umthelela walokhu kungaqondakali kubakhokhi bentela.
Njengentela yokukhangisa kwedijithali, kunentela ekukhangisweni kwendabuko, lesi siphakamiso cishe sizokwephula umthetho we-Perpetual Internet Tax Freedom Act, umthetho wenhlangano ovimbela izintela ezibandlululayo ekuhwebeni kwe-inthanethi.Ukusetha isilinganiso esisuselwe enanini lemali engenayo emhlabeni wonke yenkundla yokukhangisa (imisebenzi yezomnotho engahlobene neMaryland) kungase kuholele ekuhlulekeni kokuhlaziywa koMthethosisekelo wase-US kwesigatshana esingasebenzi.[2] Ummeli-jikelele waseMaryland uphakamise imibuzo mayelana nokuba semthethweni kwentela.[3]
Ngaphezu kwalokho, ngenxa yentela yokukhangisa "esifundeni" eMaryland, umthelela wezomnotho uzoncishiswa kakhulu yizinkampani zaseMaryland ezikhangisa kubahlali baseMaryland.Uma kubhekwa amanani ashintshashintshayo okukhangisa ku-inthanethi okuningi, futhi ubale izinga ngokusekelwe olwazini lwabantu bendawo yokukhangisa ekhethiwe (njengeminyaka yobudala, ubulili, indawo, izintshisekelo, nezindlela zokuthenga), bese udlulisela intela kumkhangisi.Ukukhangisa okuningi Ngokuqondene nesiteji, lokhu kuzoba yinto encane, noma ngabe isishayamthetho siphasise umthetho ohlongozwayo, njengoba bekuhlongoziwe, ukuvimbela amapulatifomu ekungezeni "inkokhelo eyengeziwe" ye-Maryland kuma-invoyisi okukhangisa.[4]
Esikhathini esedlule, zonke lezi zindaba kanye nokungalungi kokuhlelwa kwemithethosivivinywa kuye kwanakwa.Kodwa-ke, abantu abakazinaki ngokwanele izindaba ezikhathazayo, zingaki izindaba ezingakaxazululwa nokuthi lolu limi olungacacile lukhiqiza kanjani intela ephindwe kabili, ngokuqinisekile luzodala ukudideka okukhulu.
Intela yokukhangisa yedijithali izoba yintuthuko entsha yentela yombuso, futhi iyinoveli kakhulu, ehambisana nobunzima bomthetho wentela, idinga ulimi olusemthethweni olunembayo nolunembe.Umthetho onjalo kufanele okungenani uxazulule izinkinga ezilandelayo ngendlela egculisayo:
Intela yokukhangisa yedijithali ehlongozwayo iphakamise imibuzo mayelana nokuthi yiliphi iqembu noma amaqembu okufanele akhokhiswe intela.Umphumela ungahunyushwa njengokukhokhisa izixhumanisi eziningi ochungechungeni lokunikezela ngokukhangisa kwedijithali.Ukuntuleka kokunemba kwemithetho kuye kwakhulisa umthelela omubi wezomnotho wephiramidi yentela.
Intela yaseMaryland inencazelo ebanzi yokukhangisa kwedijithali.Ikhuthaza abakhokhi bentela ukuthi baphonse inselelo ububanzi bayo futhi imema Umlawuli Wombuso ukuthi akhiphe inethiwekhi ecishe ingenamkhawulo.
Ngokusekelwe emalini engenayo yonyaka ephelele evela kuyo yonke imithombo (okungukuthi hhayi nje ukukhangisa kwedijithali), izinga lentela likhuphuke lisuka ku-2.5% laya ku-10% lolwazi oluyisisekelo olukhokhiswa intela lwenkundla yokukhangisa ngokuvamile alubonakali kubakhangisi ezifundazweni okungenzeka zibe ngaphansi kwengcindezi yezomnotho kwenzeka, futhi izizathu zayo zezomnotho zimbalwa, futhi ukungaqiniseki kwezomthetho nakho kukhulu.Ngaphezu kwalokho, ishejuli yezinga lentela ehlala ikhuphuka ingaphinda ikhiphe intela noma iyiphi inkampane imali yayo yonke engenayo evela ezinsizeni zokukhangisa zedijithali eMaryland ingaphansi kwesigidi esingu-$1 futhi imali engenayo yonyaka isiyonke ingaphansi kwesigidi esingu-$100.Ngakho-ke, intela empeleni iqondiswe ezinkampanini ezinkulu emhlabeni wokukhangisa kwedijithali futhi ingase yephule uMthethosisekelo.
I-General Assembly ayizange ichaze ukubunjwa kokukhangisa kwedijithali "okusesifundazweni".Esikhundleni salokho, idlulisele lesi siphathimandla esibalulekile kuMlawuli, okungenzeka ukuthi akekho emthethweni, noma okungenani abangele okungadingekile futhi okungenzeka kube nenani elikhulu lamacala.
Cabanga ngenkampani yewashi le-lighthouse (umkhangisi womkhiqizo) ekhiqiza futhi idayise amawashi anetimu ye-nautical.Ake ucabange ukuthi Isitolo Semikhumbi, inkampani ethengisa izikebhe nezinto ezisetshenziswayo futhi ebhekelela imboni yezasolwandle, futhi enebhizinisi eliku-inthanethi, iheha uhlobo lwamakhasimende iLighthouse Watch Company efuna ukuwaheha.Okokugcina, cabanga ngomuntu wesithathu, inkampani yesevisi ye-ejensi yokukhangisa, I-Nile Advertising, ibhizinisi layo eliwukuxhuma abakhangisi bemikhiqizo efana ne-Lighthouse nabanikazi bewebhusayithi njenge-Ship Shop.I-Nile Advertising ikhuthaze umkhankaso wokukhangisa we-Lighthouse osebenza kuphothali yewebhu yeSitolo Semikhumbi.[5]
I-Lighthouse igcine i-Nile ukuze ikhangise kumawebhusayithi ahlobene.Ngaso sonke isikhathi lapho okungenzeka ukuthi ikhasimende lichofoza esikhangisweni, i-Lighthouse ivuma ukukhokha inkokhelo ($1) ku-Nile (izindleko ngokuchofoza ngakunye).I-Nile ivuma ukukhokhela Isitolo Semikhumbi inkokhelo ($0.75) njalo lapho isikhangiso siboniswa kubasebenzisi kuwebhusayithi Yesitolo Semikhumbi (izindleko ngombono ngamunye), noma njalo lapho ikhasimende lichofoza isikhangiso.Kuzo zombili izimo, i-Nile izokhokhisa i-Lighthouse imali ethile, iningi layo elizogcina liboniswa yi-Ship Shop, kodwa ingxenye yalo izogcinwa yi-Nile ukuze inikeze izinsizakalo.Ngakho-ke, kukhona ukuthengiselana okubili kokukhangisa kwedijithali:
Umsebenzi 1: Uma umsebenzisi achofoza isikhangiso se-Lighthouse Watch kuwebhusayithi yeSitolo Semikhumbi, i-Lighthouse ikhokha u-$1 enkampanini yokukhangisa ye-Nile.
Okwenziwayo 2: Uma umsebenzisi achofoza isikhangiso se-Lighthouse kuwebhusayithi yeSitolo Semikhumbi, i-Nile ikhokha Isitolo Semikhumbi $0.75.
Intela yokukhangisa yedijithali yaseMaryland izosetshenziswa “emalini ephelele yonyaka yabantu abavela ezinsizeni zokukhangisa zedijithali esifundazweni” “ebalwe ngesilinganiso esintantayo”.[6] Ngakho-ke, ukusebenzisa lo mthetho emaqinisweni ethu acatshangelwayo, sidinga ukunquma:
Lokhu ukuhlaziya okulula.Imigomo yentela yokukhangisa edijithali ngomqondo obanzi ichaza ithuba lokuba “ngabantu, abamukeli, abaphatheli, abagadi, abameleli bomuntu siqu, abaphatheli noma yiluphi uhlobo lommeleli nanoma yiluphi ubambiswano, inkampani, inhlangano, inkampani noma [7] ngaphandle kokungabaza, Sicabanga ukuthi ukuthi iqembu ngalinye—indlu yezibani, indawo yemikhumbi, neNayile—“abantu.”Ngakho-ke, ngayinye yazo iwuhlobo lwebhizinisi olungakhokhiswa intela.
Ngamanye amazwi, ingabe isamba semali engenayo yebhizinisi ifakiwe kusisekelo sentela?Intela yokukhangisa yedijithali ikhokhiswa “isisekelo esingahlolela”, futhi “isisekelo esikhokhiswa intela” sichazwa “njengesamba semali engenayo yombuso evela kumasevisi okukhangisa kwedijithali.”[9] Lokhu kuhlaziya kudinga ukuhlaziywa kwamagama amaningana ahlukene.Ngoba “isevisi yokukhangisa yedijithali” yakhiwe amagama amaningana achaziwe (nangachaziwe), okuhlanganisa:
Isiphakamiso sentela yokukhangisa kwedijithali asichazi "umsuka" noma "ukunikezwa kwesikhangiso", okudala izinga lokuqala lokungaqiniseki.Isibonelo, kufanele busondele kangakanani ubudlelwano bembangela phakathi kwezinsizakalo zokukhangisa kwedijithali nemali engenayo etholiwe ukuze imali engenayo "itholwe ezinsizeni zokukhangisa zedijithali"?Njengoba sizobona, ngaphandle kwezincazelo ezinembayo (noma ezinye) zala magama, kunzima ukunquma ngokuqiniseka ukuthi intela yokukhangisa iyasebenza yini ezinkokhelweni eziningi ezijwayelekile zentengiso, njengesimo sethu sokucatshangelwa.
Kodwa, okubaluleke kakhulu, isiphakamiso asihlinzeki nganoma yisiphi isiqondiso sokunquma ukuthi imali engenayo yonke ikulesi “sifunda” nini.[14] Njengoba sibonile lapho sisebenzisa inani lentela esimweni esicatshangelwayo, lokhu kuyigebe elikhulu, elishiya imibuzo eminingi ingaphendulekile.Ngenxa yalokho, ukungaqiniseki okudingekayo ngenxa yokwehluleka ukunikeza incazelo yegama eliyinhloko elithi "in-state" kwahlwanyela imbewu yamacala amaningi.Ake sihlole okwenziwayo ukuze sinqume ukuthi yimiphi imisebenzi efakwe kusisekelo:
Ukuze siphendule lo mbuzo, kufanele sibuze ukuthi ingabe isikhangiso se-Lighthouse kuwebhusayithi yeSitolo Semikhumbi “siyisevisi yokukhangisa yedijithali.”Lokhu kudinga ukubuza ukuthi ingabe isikhangiso se-Lighthouse “siyisofthiwe, ehlanganisa iwebhusayithi, ingxenye yewebhusayithi, noma uhlelo lokusebenza.”[15] Ukushiya eceleni intela Isiphakamiso asichazi “isofthiwe”, futhi akunzima ukuphetha ngokuthi isikhangiso se-lighthouse siyingxenye yewebhusayithi.Ngakho-ke, sizoqhubeka nokuhlaziya futhi siphethe ngokuthi isikhangiso se-Lighthouse kuwebhusayithi yeSitolo Semikhumbi kungenzeka sibe "isevisi yokukhangisa yedijithali".
Ngakho-ke, umbuzo obalulekile ukuthi ingabe isamba semali engenayo ye-Nayile engu-$1 “isuselwa” kumasevisi okukhangisa kwedijithali.[16] Njengoba kushiwo ngenhla, ngokungachazi “umthombo”, intela yokukhangisa yedijithali ishiya umbuzo mayelana nokuthi ubudlelwano bembangela phakathi kokukhangisa kwedijithali kanye nokutholwa kwemali engenayo kufanele buqonde kanjani ukuze le mali engenayo “ithole” kusuka ekukhangiseni kwedijithali. .
Imali engenayo ye-Nile engu-$1 isetshenziselwa ukuhlinzeka ngamasevisi okuthengisa okukhangisa e-Lighthouse, hhayi amasevisi okukhangisa kwedijithali.Ngamanye amazwi, inkokhelo ye-Lighthouse eya e-Nile incike kusibhengezo se-Lighthouse esivezwe kuwebhusayithi yeSitolo Semikhumbi.Njengoba umthetho ungachazi imbangela edingekayo phakathi kwezinsizakalo zokukhangisa kwedijithali kanye nesamba semali engenayo etholiwe, akucaci noma i-Maryland General Assembly ihlose ukucabangela insizakalo yokuthengisa yedijithali ye-Nayile etholiwe ye-Nayile njengokuthi "isuselwa" kusevisi yokukhangisa kwedijithali.
Kodwa ngesikhangiso sesibhengezo se-Lighthouse esivela kuwebhusayithi yeSitolo Semikhumbi (futhi umsebenzisi achofoza kuso), i-Nile ngeke ithole isamba semali eyi-$1.Ngakho-ke, kungashiwo ukuthi isamba semali engu-$1 esitholwa yiNayile ku-Lighthouse siza okungenani ngokungaqondile esikhangisweni se-Lighthouse (isevisi yokukhangisa yedijithali) evela kuwebhusayithi ye-Shop Shop.Njengoba i-1 USD ixhunywe ngokungaqondile kuphela ezikhangisweni zesibhengezo (futhi iwumphumela oqondile we-Nile Advertising Brokerage Services), akuqiniseki ukuthi u-1 USD "usuka" "kumasevisi okukhangisa edijithali".
Uma sicabanga ukuthi i-$1 Nile eqoqwe ku-Lighthouse isetshenziswa njengomthengisi ukubonisa izikhangiso zesibhengezo se-Lighthouse kuwebhusayithi yeSitolo Semikhumbi “njengesamba semali engenayo evela ezinsizeni zokukhangisa zedijithali”, ingabe lezi zimali eziphelele “zisesimweni”?
Lapho inani lemali engenayo "iphuma" kumasevisi okukhangisa kwedijithali esifundazweni, intela ayichazwa (futhi awekho amathiphu omhlahlandlela anikeziwe.)[17]
I-Nayile iwuthola kanjani umthombo wemali engenayo eyi-$1 ephelele kusukela ekuthengisweni kwezinsizakalo zomdayisi ku-Lighthouse?
Ukuze yenze lesi sinqumo, i-Nile kufanele ifune i-Lighthouse (iklayenti elihlinzeka ngezinsizakalo zokuthengisa zokukhangisa kuyo) noma i-Ship Shop (hhayi iqembu le-Nile/Lighthouse transaction kodwa libuke futhi lachofoza isevisi yokukhangisa yedijithali kuwebhusayithi yalo) noma uqobo ( Nikeza izinsiza ezihlinzeka ngomthombo wemali engenayo isiyonke)?Umthetho awunikezi isiqondiso sokwenza lesi sinqumo.Ngakho-ke, uma iNayile yenze lesi sinqumo ngokusebenzisa lezi zindlela ezilandelayo:
Ngokuphathelene nezindaba ezingenhla, ulwazi lwendawo yomkhumbi lungase lukhawulelwe, futhi imisebenzi ethile ingenziwa ezindaweni eziningi zalezi zindawo.Ngesikhathi esifanayo, iNayile cishe ngeke izazi izimpendulo zale mibuzo.
Ngokusobala, ngokuqaphela lolu hlobo lobufakazi nezinkinga zokwethembeka, umthetho wentela yokukhangisa kwedijithali uyasho ukuthi "UmQondisi uzosebenzisa imithetho ukuze anqume isimo lapho imali engenayo yesevisi yokukhangisa kwedijithali itholakala khona."Lokhu kunikezwa kuqala kuphakamisa ezinye izinkinga, okuhlanganisa nomthetho wezwe laseMaryland.Ukuthi i-ejensi ingadlulisela lawa mandla ku-Comptroller General, futhi njengoba ubuchwepheshe bokukhangisa kwedijithali kanye ne-e-commerce kungelona ikhono eliyinhloko leHhovisi LoMlawuli Jikelele, uMlawuli Jikelele uzozilawula kanjani lezi zinkinga ezinzima?[18]
Uma sicabanga ukuthi i-$1 “yisamba semali engenayo yombuso evela ezinsizeni zokukhangisa kwedijithali,” umthetho ohlongozwayo uyisabalalisa kanjani le mali isiyonke kwabanye?
Isinyathelo sokugcina sokuhlaziya kwethu okucatshangwayo kweNayile ukubeka eceleni isisekelo esintengantengayo “sesamba semali engenayo etholwa ebhizinisini lombuso lokukhangisa ngedijithali” ukuze sinqume ukuthi umthetho ohlongozwayo uzolandisa kanjani ngale dollar yemali engenayo.Ngamanye amazwi, ingabe umthetho unikeza yonke le mali engenayo eMaryland noma ingxenye yayo kuphela?
Intela ibeka ukuthi “ingxenye yesamba semali engenayo yonyaka yombuso evela kumasevisi okukhangisa kwedijithali kufanele inqunywe kusetshenziswa isilinganiso sokwabiwa.”[19] Isilinganiso sithi:
Isamba semali engenayo yonyaka ekhiqizwe izinsiza zokukhangisa zedijithali kuhulumeni / isamba semali engenayo yonyaka ekhiqizwe izinsiza zokukhangisa zedijithali e-United States
Indlela intela ebhalwa ngayo yenza kungenzeki ukunquma uhlobo olulula kakhulu lomsebenzi ngisho noma isevisi yokukhangisa kwedijithali “isesimweni,” ngakho inombolo yesikolo ayikwazi ukunqunywa nganoma isiphi isiqiniseko.Kodwa-ke, umbuzo okhathaza ngokufanayo uthi kungani uma intela ikhokhiswa “imali engenayo yezwe…inani eliphelele”, kuyadingeka ukwabelwa okwengeziwe.[20] Le mibuzo iyasebenza nasezinkonzweni ezimbili ezihlaziywe lapha.
Njengoba senza lapho sihlaziya ukuthi ingabe isevisi yokuhwebelana ye-Nayile izokhokhiswa intela ye-$1, sidinga kuqala ukubuza ukuthi ingabe isitolo sezikebhe esingu-$0.75 esitholwe emfuleni iNayile “saphuma ezinsizeni zokukhangisa zedijithali”.Ekuhlaziyeni okungenhla, sinqume ukuthi ukukhangisa kwebhikhoni kuyingxenye yewebhusayithi, ngakho isiphetho sokuthi kungenzeka kube "isevisi yokukhangisa yedijithali" akunangqondo.
Ngakho-ke, umbuzo obalulekile owokuthi ingabe isamba semali engenayo ye-Ship Shop engu-$0.75 “isuselwa” kumasevisi okukhangisa kwedijithali.Njengoba kushiwo ngenhla, ngokungachazi ukuthi "kusuka", umthethosivivinywa ushiya umbuzo wokuthi ibuphi ubudlelwane bembangela okufanele bubekhona phakathi kokukhangisa kwedijithali nemali engenayo "ezotholwa" ekukhangiseni kwedijithali.I-Ship Shop ithole u-$0.75 ngokuvumela izikhangiso zesibhengezo se-Lighthouse ukuthi zivele kuwebhusayithi yayo.Ngokusekelwe kulawa maqiniso, kubonakala kunzima ukuphikisa ukuthi Isitolo Semikhumbi asitholanga isamba esingu-$0.75 kusuka kumasevisi okukhangisa kwedijithali.
Uma sicabanga ukuthi isitolo sesikebhe sika-$0.75 esitholwe emfuleni i-Nile sivumela izikhangiso "zesibani" ukuthi zivele kuwebhusayithi yaso "njengesamba semali engenayo evela ezinsizeni zokukhangisa zedijithali", ingabe le mali isiyonke "esizweni"?
Isiphakamiso sentela yokukhangisa kwedijithali asichazi igama elingukhiye elithi "in-state".Ukwengeza, ngokubeka isilungisi "esithathwe" ngaphambi kokuthi "inani lemali engenayo yesevisi yokukhangisa yalesi sifundazwe", akucaci ukuthi "okutholakala kuyo" kuyayishintsha yini "lesi sifundazwe".Njengoba kushiwo ngenhla, sidinga ukubuza: a) ukuthi ingabe isamba semali engenayo kufanele ivele kuhulumeni (okungukuthi, ulimi nokungaqondakali kohlelo lolimi) (okungukuthi, thola, khiqiza, futhi ubuke);b) ukuthi isevisi yokukhangisa yedijithali kufanele ibe kulesi simo “esikhona” (okungukuthi, senzeka noma senziwa);noma c) a) kanye b)?
Ukushoda kokucaca kuphakamisa umbuzo wokuthi iSitolo Semikhumbi sinquma kanjani umthombo wesamba semali engenayo yesevisi yokukhangisa yedijithali engu-$0.75 ngemva kokucabangela indlela yokuhlaziya efanayo njengokwenziwe #1.
Njengomsebenzi ongu-#1, izimpendulo zale mibuzo okungenzeka ukuthi iSitolo Semikhumbi zidida ukuqagela okungacacile kahle kakhulu.Ngaphezu kwalokho, kuzosetshenziswa ukuhlaziywa okufanayo kwesabelo.
Ngokucabangela ukungaqondakali kolimi olusemthethweni, singase sibuze ukuthi ingabe amakhasimende athenge amawashi kuwebhusayithi ye-Lighthouse athole ulayini womkhiqizo ngezikhangiso ezikhokhelwayo kuwebhusayithi yeSitolo Semikhumbi nge-Nile, kanye nokuthi akhiqize yini "imithombo" ethile Isamba semali engenayo yokukhangisa kwedijithali. amasevisi.Abadwebi ngeke babe nale ncazelo ebanzi, ngakho-ke akukho okunye ukuhlaziya okuzokwenziwa lapha.Kodwa-ke, akukho ngisho nanoma iyiphi indawo yokucabangela lokhu kuhumusha, okubonisa ngokwengeziwe ukuntuleka kokunemba ekubhalweni komthetho wentela yokukhangisa kwedijithali.
Nokho, zikhona ezinye izindlela, ngisho noma ubuka isikhangiso ngokwaso, indawo yomsebenzisi nayo ibalulekile.Ekugcineni, ikuphi indawo yesevisi yokukhangisa yedijithali ye-Lighthouse?
Siyazi ukuthi le mibuzo ingaphendulwa ngezindlela eziningi ezahlukene, futhi kungafinyelelwa eziphethweni ezihlukahlukene.
Lo mbono ukhombisa ukwehluleka okuqashelwa kancane kwentela yokukhangisa yedijithali e-Maryland.Akukhona nje kuphela ukuthi intela esemthethweni iyadida, kodwa uma izikhangiso zingalethwa ngokugcwele kuhulumeni (eziningi zazo ezizoba amabhizinisi angaphansi kombuso), akuwona kuphela umthwalo wentela okungenzeka wehle kakhulu (uma kungenjalo wonke), kodwa uhlelo lwentela. yakhelwe kabi kakhulu, Kwenza kube nzima ukunquma ukuthi yikuphi ukuthengiselana okuzovela kuhulumeni.Umphumela kulula ukubangela intela ephindwe kabili.Ngokungangabazeki, lokhu kuzoba ukungaqiniseki okukhulu nokumangalelwa.
[5] Emhlabeni wangempela, amanye alawa mabhizinisi acatshangelwayo angase abe mancane kakhulu ukuthi angakhokhiswa intela ehlongozwayo, kodwa abafundi bangakwazi ukushintsha ngokwengqondo noma iyiphi inkampani enkulu abayifunayo.
[8] Ngenjongo yokuhlaziya, sizothatha ngokuthi yonke imali engenayo inkampane ehwebelana ngayo ngezimpahla noma amasevisi “iyisamba semali engenayo.”
[9] Sicela uqaphele ukuthi isiphakamiso sentela sihlanganisa “okutholakala ezinsizeni zokukhangisa zedijithali” emalini engenayo esisekelo sentela.Njengoba yehlulekile ukunikeza umushwana ukuze iguqule "okususelwe", imithethonqubo ichaza isisekelo sentela njengokuthi "sithathwe ekuhlinzekweni kwamasevisi okukhangisa kwedijithali kuhulumeni" noma "etholakala "kumasevisi okukhangisa edijithali angenisa imali kuhulumeni".Noma “kususelwa kumasevisi okukhangisa edijithali abukwa esifundazweni.”
[13] Igama lekhodi: Tax-Gen.§7.5-101(e).Kubalulekile ukuqaphela ukuthi le ncazelo ayidingi ukuthi abasebenzisi bafinyelele izinsiza zokukhangisa kwedijithali, kodwa idinga kuphela abasebenzisi ukuthi "bakwazi ukufinyelela" insiza.
[14] Bheka futhi nombhalo waphansi 8, othi ngokuchaza isisekelo sentela njengokuhlanganisa “isamba semali engenayo evela kumasevisi okukhangisa kwedijithali esifundazweni [kodwa ehluleka ukunikeza inani elibuyekeziwe]“, umthetho ungahlinzeka ngezincazelo eziningi.
[16] Uma sithatha ukuthi ukukhangisa kwesibhengezo kuyisevisi yokukhangisa yedijithali, sizohlaziya ukuthi ingabe yonke imali engenayo isesimweni "sesimeni" esigabeni esilandelayo.
[17] Njengoba kushiwo ngenhla, sicela ubhekisele kumbhalo waphansi 8. Intela yokukhangisa yedijithali yehluleka ukuchaza ngokucacile ukungaqondakali kwesenzo sokuhlinzeka noma ukuhlinzeka ngezinsizakalo zokukhangisa kwedijithali "esifundazweni".
[18] I-General Assembly yavuma ukuthi uMqondisi akanabo ubungcweti bokwenza izinqumo, okuhlanganisa nesimiso esidinga abakhokhi bentela ukuba bafake embusweni wabo wentela “okunamathiselwe okuveza ukunqunywa koMlawuli kwesamba semali engenayo yonyaka evela kuye Noma yiluphi ulwazi oludingekayo.Izinsizakalo zokukhangisa ngedijithali kuhulumeni. "Md. Code, Tax-Gen.§7.5-201(c).Lesi yisijeziso (kanye nokukhuthala okufanele) okufanele kwenziwe yisishayamthetho.
[20] Icala le-Complete Auto Transit, Inc. v. Brady, 430 US 274 lidinga ukwabiwa kwezintela zezifundazwe eziningi, kodwa “ukuhlola” okwamukelwa emthethweni waseMaryland kubhekiselwa kukho ngokwako ngokuphindaphinda yonke imali engenayo etholakala eMaryland.Yonke imali engenayo yase-US (ekhiqiza izinombolo zokuqala) kufanele ifakwe eMaryland.
I-Tax Foundation izibophezele ekuhlinzekeni ngokuhlaziywa kwenqubomgomo yentela okujulile.Umsebenzi wethu uncike ekusekelweni ngumphakathi njengawe.Ungakucabangela ukufaka isandla emsebenzini wethu?
Silwela ukwenza ukuhlaziya kwethu kube usizo ngangokunokwenzeka.Ungathanda ukusitshela okwengeziwe mayelana nendlela yokwenza kangcono?
U-Jared uyiPhini Likazwelonke Lomklamo Wesikhungo Sikazwelonke Senqubomgomo Yentela ye-US Taxation Foundation.Phambilini, ubesebenza njengomqondisi wezomthetho weSigele saseVirginia, futhi wasebenza njengomqondisi wezepolitiki emkhankasweni wezwe lonke, futhi wanikeza izeluleko zocwaningo nezeluleko zokwenza izinqubomgomo kwabangenele ukhetho nezikhulu ezikhethiwe.
Isisekelo sentela siyisamba senani lemali engenayo, impahla, impahla, ukusetshenziswa, imisebenzi, noma eminye imisebenzi yezomnotho eqoqwa iziphathimandla zentela.Isisekelo sentela esincane asichemile futhi asisebenzi kahle.Isisekelo sentela esibanzi sinciphisa izindleko zokuphathwa kwentela futhi sivumela imali engenayo ukuba ikhuphuke ngezinga lentela eliphansi.
Uma umkhiqizo ofanayo wokugcina noma isevisi intela izikhathi eziningi phakathi nenqubo yokukhiqiza, kuzoqoqwa intela.Ngokuya ngobude bochungechunge lokuhlinzeka, lokhu kungakhiqiza amanani entela asebenzayo ahluke kakhulu futhi kungalimaza kakhulu izinkampani ezinemajini enzuzo ephansi.Isamba sentela yemali engenayo iyisibonelo esiyinhloko sokuqoqwa kwentela.
Ukukhokhiswa intela kabili kusho ukukhokha izintela kabili ngedola elifanayo lengeniso, kungakhathaliseki ukuthi imali engenayo iyiholo lenkampani noma iholo lomuntu siqu.
Ukwaba iphesenti lenzuzo yebhizinisi elinqunywa ngokusekelwe emalini engenayo yenkampani noma ezinye izintela zebhizinisi endaweni ethile.Izifundazwe zase-US zabela inzuzo yokusebenza ngokusekelwe kwinhlanganisela yendawo yenkampani, imali ekhokhelwayo, namaphesenti okuthengisa ngaphakathi kwemingcele yawo.
I-Tax Foundation iyinhlangano ehamba phambili ezimele engenzi nzuzo yenqubomgomo yentela e-United States.Kusukela ngo-1937, ucwaningo lwethu olunezimiso, ukuhlaziya okujulile nochwepheshe abazinikele banikeze ulwazi lwezinqubomgomo zentela ezihlakaniphile kuhulumeni, isifunda kanye namazinga omhlaba.Eminyakeni engaphezu kwengama-80, umgomo wethu ubulokhu ufana: ukwenza ngcono impilo ngezinqubomgomo zentela, ngaleyo ndlela kulethe ukukhula okukhulu komnotho namathuba.
Isikhathi sokuthumela: Feb-24-2021