- Ukuhlaziywa kwezindlela zokugwema intela ephindwe kabili kanye nokusetshenziswa kwezivumelwano zamazwe amabili.
- Umthelela wentela encane yomhlaba wonke kanye neziqondiso ze-OECD ekuhleleni ibhizinisi.
- Ukuphathwa kwamanani okudluliselwa kanye nokulawulwa kokuguguleka kwesisekelo.
- Umehluko phakathi kwentela eqondile nengaqondile ekuthengiselaneni kwamanye amazwe.
Ukuzulazula ezweni lentela lapho amazwe ehilelekile kuyindaba ebuhlungu ngempela kulezi zinsuku, ngisho nakochwepheshe abanolwazi kakhulu. Futhi asisakhulumi nje ngezinkampani ezinkulu; noma yikuphi. Ama-SME aqalayo Ukuthengisa ezimakethe noma umuntu ozimele osebenzela inkampani yangaphandle ngokuzumayo uzithola esenkingeni uhlaka lwentela yamazwe ngamazweUkuhwebelana kwembulunga yonke kwenze imingcele yezomnotho icishe ingabonakali, kodwa imingcele yezimali isalokhu ikhona, futhi iya ngokuya iba nzima.
Ukuze ugweme isimanga esibi lapho ufaka ifomu lakho lentela, kubalulekile ukuqonda ukuthi le ndawo ayigcini nje ngokugcwalisa amafomu, kodwa imayelana ne- umbono wamasu kanye nowezindlela ezibanziNjengoba kukhula ukubambisana phakathi kokuphathwa kwentela kanye nokuqaliswa kwemithetho eqinile yi-European Union kanye ne-OECD, ukuphatha kahle ukugeleza kwemali engenayo emingceleni kubalulekile ukuqinisekisa inzuzo yanoma yiliphi ibhizinisi nokugwema izinhlawulo ezingabeka engcupheni ukuqhubeka kwalo.
Izisekelo kanye Nemibono Eyisisekelo Yomthetho Wentela Womhlaba Wonke
Uma sikhuluma ngentela yamazwe ngamazwe, sibhekisela kakhulu kusethi yemithetho enquma ukuthi intela isatshalaliswa kanjani lapho umsebenzi wezomnotho uhilela izindawo ezingaphezu kweyodwa. Kalula nje, kuyisifundo se onelungelo lokuqoqa imali futhi kwenziwa ngaphansi kwaziphi izindlela. Lapha, kunezinto ezintathu eziyisisekelo ezisebenza: indawo yokuhlala yomkhokhi wentela, indawo lapho imali engenayo ikhiqizwa khona, kanye nendawo ebonakalayo yempahla.
Kubalulekile ukungadidanisi umthetho wentela wasekhaya, okuyimithetho yezwe ngalinye, nomthetho wentela wamazwe ngamazwe, okuyiwona izivumelwano ezenziwe phakathi kweMibusoNakuba eyokuqala isebenza ezingeni likazwelonke, eyesibili ifuna ukuvumelanisa imithetho ukuze ukuhweba kuhambe ngaphandle kokuba intela ibe yisithiyo esingenakunqotshwa. Kulesi simo, amandla okukhokha intela Amandla oMbuso awapheli, njengoba enqunyelwe yizivumelwano zomhlaba wonke kanye nezimiso zokulingana.
Kunezimiso eziyisisekelo eziqondisa le mithetho, njengokungathathi hlangothi, okufuna ukuqinisekisa ukuthi intela akuyona into enqumayo lapho ukhetha ukuthi uzotshala kuphi imali, noma ukuvimbela ukugwema intelaLokhu kwenzelwe ukuvala izikhala zomthetho abanye abazisebenzisayo ukuze bagweme ukukhokha isabelo sabo esifanele. Inhloso ukudala ibhalansi nokuqinisekisa ukuthi inzuzo ikhokhiswa intela lapho kudalwa khona inani lezomnotho.
Ukulwa Nokukhokhiswa Intela Kabili
Enye yezinto ezinkulu ezikhathazayo noma yimuphi umtshali-zimali ukukhokha kabili emalini efanayo. Intela ephindwe kabili yenzeka lapho amazwe amabili ethi anelungelo lokukhokhisa intela yemali engenayo efanayo. Ukuxazulula le nkinga, kukhona... Izivumelwano Zentela Ephindwe Kabili (ama-DTA)Lezi yizivumelwano zamazwe amabili lapho amazwe evumelana khona ngokuthi yiliphi izwe elibaluleke kakhulu ekuqoqweni noma ukuthi intela ekhokhwa kwamanye amazwe izokhokhelwa kanjani.
Ukusebenzisa le mithetho akuwona umsebenzi olula. Kudinga ukuhlaziywa okujulile kwemithetho imfundiso yokuphatha kanye nezindlela zokuhumusha zomhlaba wonke. Akwanele ukufunda nje umbhalo wesivumelwano; umuntu kumele azi ukuthi izinhlangano zentela zisichaza kanjani ukuze agweme ukuhlukaniswa kabi kwemali engenayo okuholela ekulungisweni okungalindelekile noma ezingxabanweni zomthetho.
Ukuze kuncishiswe lezi zingozi, kusetshenziswa izindlela ezahlukene, njengezikweletu zentela zakwamanye amazwe noma ukukhululwa okuphelele emalini ethile engenayo. Isihluthulelo lapha yi- imibhalo eqinileUkubonisa ukuhlala entela kanye nokuthethelela imvelaphi yemali kuyindlela kuphela yokuzivikela ekuhlolweni.
Amanani Okudlulisa kanye Nokuthengiselana Kwamaqembu Ahlobene
Uma inkampani inezinkampani ezingaphansi kwayo emazweni ahlukene, ukuthengiselana abakwenzayo phakathi kwayo (njengokuthengiswa kwezinsizakalo noma amalayisense) akukwazi ukubizwa ngentengo ngokuthanda kwayo. Yilapho... intengo yokudlulisela, ezidinga ukuthi le misebenzi yenziwe ngokulandela isimiso sokuncintisana ngokukhululekile, okungukuthi, inani elifanele lemakethe.
Iziphathimandla zentela zihlolisisa lokhu ngoba kuyindlela evame kakhulu yokudlulisela inzuzo emazweni anentela ephansi. Ngakho-ke, kuyimpoqo ukulungiselela amadokhumenti obuchwepheshe asekela ngokwezimali inqubomgomo yamanani esetshenziswayo. Iphutha kulokhu kubalwa lingaholela ukulungiswa okukhulu kwezezimali kanye nezinhlawulo ezinkulu.
I-Paradigm Entsha: Intela Encane Yomhlaba Wonke kanye ne-BEPS
Sibhekene noshintsho lobuchwepheshe olungakaze lubonwe oluqhutshwa yi-OECD kanye ne-G20 ngephrojekthi ye-BEPS (Base Erosion and Profit Shifting). Igugu elikhulu lalezi zinguquko yi- I-Pillar 2 noma intela encane yomhlaba wonke, ehlose ukuqinisekisa ukuthi izinkampani ezinkulu zamazwe ngamazwe zikhokha okungenani intela esebenzayo engu-15%, kungakhathaliseki ukuthi zisebenza kuphi.
Umgomo uwukuqeda inkathi ye- izinkokhelo zentela kanye nezakhiwo ezingenalutho ezisebenza kuphela ekwenzeni ngcono umthethosivivinywa wentela. Manje, ukuhlela kumele kusekelwe ezisekelweni zangempela zomnotho hhayi nje ekwehlukeni kwamanani aphansi phakathi kwamazwe. Lokhu kuphoqa izinkampani ukuthi zibuyekeze izakhiwo zazo zezinkampani futhi zibe sobala kakhulu ngemithetho yazo. imibiko yezwe ngalinye.
Intela Eqondile vs. Engaqondile Kwezohwebo Lwangaphandle
Akukhona konke ngentela yenkampani noma intela yengeniso yomuntu siqu. Intela engaqondile ingenye indawo ebalulekile yengozi. i-VAT kanye ne-VAT amanani entela yentela Badala inani elikhulu lezehlakalo ekuthuthweni kwezimpahla nezinsizakalo. Kusukela ekutholeni isevisi yedijithali kuya ekuqinisekiseni ukuthunyelwa ngaphakathi komphakathi, noma yikuphi ukwehluleka kokusebenza kungaba nemiphumela.
- Intela Eqondile: Kuthinta imali engenayo kanye nenzuzo, kugxile ekukhokheni intela kanye nomthombo wemali engenayo.
- Intela Engaqondile: Igxila ekusetshenzisweni nasekuthuthweni kwezimpahla, lapho ukuphathwa kwemibhalo ekungenisweni kwempahla kubalulekile khona.
Kwabochwepheshe kanye nabantu abazulazulayo bedijithali, umehluko phakathi kohlelo lwe- intela yendawo (inkokhelo yenziwa kuphela ngemali engenayo ngaphakathi ezweni) kanye nenye ye uhlelo lomhlaba (ikhokhwa kuyo yonke imali engenayo yomhlaba wonke) ibalulekile ekuhleleni kwakho kwezezimali.
Izinselele Zobungcweti Nokuphathwa Kwamasu
Ukuqonda lesi sifundo namuhla kudinga izinga eliphezulu kakhulu lokulungiselela ubuchwepheshe kunaseminyakeni embalwa edlule. Ulwazi oluhlukile ngentela alusanele; kudingeka ukuqonda okuphelele. umbono ophelele ehlanganisa imithetho ye-EU, iziqondiso ze-OECD, kanye nomthetho wokuqhathanisa. Ikhono lokubikezela izimo ezingalindelekile nokuklama izakhiwo eziphumelelayo yikona okwenza umehluko enzuzweni yebhizinisi lamazwe ngamazwe.
Ukuxhumana phakathi kwezinhlelo zentela kanye nokushintshana kolwazi ngokuzenzakalelayo kususe ubumfihlo. Ngakho-ke, ukuphepha komthetho Lokhu kungafezwa kuphela ngokuhambisana nemithetho engenaphutha kanye nokuvuselelwa njalo. Labo abahola ukuphathwa kwezezimali kwezinkampani, abafuna umsebenzi kwezezimaliKufanele baphathe intela yamazwe ngamazwe hhayi njengomthwalo, kodwa njengomthwalo ithuluzi lokukhula kanye nokuncintisana emakethe yomhlaba wonke.
Ubunzima bokusebenza kwemingcele, kanye nokulawula okuqinile kanye nokwethulwa kwemithethonqubo efana nentela encane yomhlaba wonke, kwenza ukukhethekile kube yindlela kuphela yokunciphisa izingozi. Ukuphathwa kobungcweti okuhlanganisa ukuhlaziywa kwezivumelwano zentela ephindwe kabili, amanani okudlulisa anembile, kanye nokuqonda okucacile kwentela engaqondile kuvumela izinkampani ukuthi zisebenze ngokuzethemba futhi zithuthukise izinsiza zazo ngokomthetho nangokuqhubekayo.
