Mene ne excise haraji da kuma abin da yake da rawar a cikin zamani tattalin arzikin

Daya daga cikin aka gyara daga cikin haraji kudaden shiga da kasafin kudin ne kudi ya fito daga cikin samarwa da kuma sayar da excisable kaya. Amma abin da yake da excise haraji? Kuma abin da yake da rawar a farashin? Yau labarin zai ba ku amsoshin wadannan da muhimmanci sosai ga duk wanda ya yanke shawarar ya shiga cikin kasuwanci, tambayoyi.

Excise haraji - wani irin tsaye ba haraji, wanda aka deducted daga biyan haraji tsunduma a samar ko sayar da wani irin samfurin. Kamar wani kai tsaye ba haraji, aka tattara a cikin tsari na amfani da excise dukiya, da kuma mai saye ba zai iya ko tsammani, saboda abin da suka haura, misali, taba. Amma bari mu je ba a cikin ka'idar haraji da kuma la'akari da cewa irin wannan excise wajibi a yi.

Don fara, ya kamata a lura da cewa, sabanin VAT excise wajibi ne kawai shigar a kan wasu nau'i-nau'i na kayayyakin:

• mabukaci kaya (fetur).
• alatu kayan da akayi abubuwa.
• kayayyakin da suka haddasa cutar da lafiyar dan adam (taba kayayyakin, ruhohi).

Amma abin da yake da excise haraji da kuma abin da yake da rawar da tattalin arzikin? Amsar mai sauki ce: da excise haraji da ake bukata domin artificially tada farashin mai musamman category na dukiya da kuma rage bukatar da shi. Suna iya ba zama batun kullum bukatu da sauran kayayyakin, wanda shi ne harkar muhimmanci ga masu rinjaye na al'ummar jihar.

Excise haraji - shi ne tarihi na farko nau'i na kai tsaye ba haraji, da bayyanar da abin da aka hade tare da karuwa a gwamnatin bayar wa. Su amfani ne da cewa su ne sosai sauki laifi, saboda ana biya riga a samar mataki. Yanzu da yake mun amsa wannan tambaya na abin da yake cikin excise haraji, bari mu dubi tarihin wannan musamman irin haraji a duniya da kuma a Rasha.

Excise wajibi a yau ta muhimmanci da aka sani zuwa ga Romawa, duk da haka, tartsatsi shi ne kawai a cikin 11-12 karni. A Holland, misali, shi ne cajin a kan dukiya wadda aka yi nufi ga amfani da makiya, watau, Spain da wanda Holland yake yaƙi.

Ya kamata a lura da cewa shi ne karo na farko a Rasha fara da za a yi amfani da 10-11 karni. A wannan lokaci da excise kayan da aka ayyana musamman ruhohi. A 1817 aka soma da Yarjejeniya a kan wani sha taro, wanda ake bin doka ta kafa adadin vodka da giya, batun haraji. Tuni a 1838 kuma ya zama excisable taba, da kuma a 1848 - wani wasa. By farkon karni na 20th, excise kudaden shiga ga rabin na kudaden shiga gefen jihar kasafin kudin, domin a wancan lokacin da suka kasance sunã kiyasta ko da muhimmanci kayayyaki (sugar, gishiri, matches, shayi, da dai sauransu).

A zamani view na excise haraji da aka saita fito a cikin Tax Code. A cewar shi, da biyan haraji ba ne kawai kasuwanci da samar da ko yi da excisable kaya, amma kuma su matsa su ta hanyar da kwastan kan iyakar kasar. A haraji tushe ne m dabam ga kowane samfurin category, da kuma haraji lokaci - wata daya. Kamar yadda riga aka ambata a sama, da harkar muhimmanci dukiya ba zama batun wannan haraji, domin zai iya muhimmanci ƙara da farashin.