- Umthetho 7/2022 wethula intela entsha yezemvelo futhi ulawula i-VAT engekho eminikelweni ezinhlanganweni ezingenzi nzuzo.
- Imikhakha eyahlukene yezenhlalo neyebhizinisi ikhuthaza ukudalwa kwe-"Green VAT" kanye nokukhululwa kwentela ukuze kukhuthazwe ukusetshenziswa kabusha kwemikhiqizo.
- I-European Union ifuna ukwenza imithetho ye-VAT ibe yesimanje ukuze kuqedwe izithiyo ezivimbela amamodeli ebhizinisi azinzile.
Uma sikhuluma ngokunakekela iplanethi, sivame ukucabanga ngokuvuselela kabusha noma ukungcolisa kancane, kodwa kukhona ingcezu yephazili esilikhohlwa ngezinye izikhathi: intela . Intela akuyona nje ithuluzi lokuqoqa imali; ingaba amandla ashukumisayo aqhubekisela phambili noma avimbele ukushintshela kumodeli yentuthuko esimeme lapho kungekho lutho oluchithwa khona futhi konke kusetshenziswa ngokugcwele.
ESpain, impikiswano ephathelene ne -VAT ngomnotho ojikelezayo iya ngokuya ikhula ngamandla. Akukhona nje ukusebenzisa umthetho, kodwa mayelana nokubuza ukuthi uhlelo lwamanje lulungile yini kulabo abazama ukwenza izinto kahle. Ngenkathi ezinye izinkampani zikhipha imali yazo ngaphandle kwezindleko zemvelo, ezinye zilwela ukuba sesimweni esizinzile, ngokuvamile zibhekene nobunzima bokuncintisana ngoba imithetho yentela ayihambisani njalo nezidingo zamanje zemvelo.
Umthetho Wemfucuza kanye nezintela ezintsha zemvelo
Iphuzu elibalulekile lokuguquka kwaba ukushicilelwa koMthetho 7/2022, ka-Ephreli 8 , ogxile emfucumfucwini kanye nenhlabathi engcolisiwe. Lo mthetho wadlula izincomo nje, wasungula izintela ezimbili ezithile ezaqala ukusebenza ngoJanuwari 1, 2023. Lezi yizi: intela ekupakishweni kwepulasitiki okungasetshenziswa kabusha kanye nentela ekulahlweni kwezindawo zokulahla udoti, kanye nokushiswa noma ukushiswa kwemfucuza kanyekanye.
Ngaphandle kwalezi zintela ezintsha, umthetho ukhuluma ngephuzu elibalulekile mayelana ne-VAT. Kusungulwe uhlelo olukhethekile lweminikelo yemikhiqizo ehloselwe izinhlangano ezingenzi nzuzo. Ukuze kuvinjelwe ukusetshenziswa komuntu siqu ekubeni yinkinga yentela, izimpahla ezinikelwe kucatshangwa ukuthi ziwohloke ngokuphelele , okuvumela izinga le-zero percent ukuthi lisetshenziswe , uma nje izinhlangano ezitholayo zisebenzisa lezi zimpahla ngenhloso yenzuzo evamile.
Ingxoxo nge-Green VAT kanye nokuncintisana okufanelekile
Naphezu kwentuthuko, abanye abantu bathi akukwanele. Imikhakha efana nezendwangu kanye nomnotho wezenhlalo iphakamisa ukusetshenziswa kwe- Green VAT . Lo mbono ulula kodwa unamandla: wehlise i-VAT ibe yi-10% yemikhiqizo nezinsizakalo ezibonisa ukusimama kwangempela, ngokusekelwe kubashayeli benkampani abaqaphile ukusimama . Lokhu kungavimbela izinkampani ezine-DNA eqaphela imvelo ukuthi zingancintisani ngokungafanele namamodeli angatshali imali ekuvuseleleni imvelo.
Ukuqinisekisa ukuthi lokhu akuhlali kuyinkulumo nje noma kuyindlela yokuhlaziya imvelo , kuphakanyiswa ukudalwa kwenhlangano ezimele kanye nokusetshenziswa kwamalebula okuqinisekisa, afana ne-ENISA kodwa agxile ekujikelezeni futhi avunyelwe amakomidi esayensi nawochwepheshe. Umgomo uwukuvumela abathengi bokugcina ukuthi bathole imikhiqizo ekhiqizwe ngentengo ephansi, engabizi kakhulu , ngaleyo ndlela bakhuthaze ukusetshenziswa okunokuqonda nokwethembeka.
Ukulwa nokungcola nokusebenzisa kabusha
Enye indlela evulekile ukuthengiswa kwezimpahla ezisetshenzisiwe. Imizamo efana ne-#UnImpulsoRedondo ithi i-VAT engekho kufanele isetshenziswe ezimpahleni ezivela ezinqubweni ezilungiselelwe ukusetshenziswa futhi eziphethwe yi-Social Economy. Kuyamangaza ukubona ukuthi imali engenayo evela kulokhu kuthengiswa incane kakhulu, cishe i-0,02% yenani eliphelele , kuyilapho izinzuzo ngokonga i-CO2 kanye nokudalwa kwemisebenzi eluhlaza yamaqembu angafakiwe zinkulu kakhulu.
Ngokufanayo, izinhlangano ezifana ne-AECOC nezinye izinhlangano zethule idokhumenti ethi "Donating to Care for the Planet." Kuyo, basola uhlelo lwamanje lwe-VAT njengesithiyo seminikelo emikhulu . Bathi akunangqondo ukunikela ngentela ngokudla noma imikhiqizo engaphandle kwesekethe lezentengiselwano, kanti inhloso kufanele kube ukuvimbela ukuthi igcine isemgqonyeni kadoti. Amazwe afana neFrance neBelgium asevele esuse lesi sithiyo, okubonisa ukuthi uhlelo lwentela oluhambisanayo luyandisa kakhulu inani leminikelo futhi lunciphisa kakhulu ukukhiqizwa kwemfucuza.
Umbono waseYurophu kanye nokuvuselelwa kwemithetho
Lo mnyakazo awusiwo nje owaseSpain. IKhomishini yaseYurophu iyaqaphela ukuthi eminye imithetho ye-VAT isiphelelwe yisikhathi futhi ivimbela amamodeli ebhizinisi ajikelezayo. Ngakho-ke, baqalise izingcingo zeziphakamiso zokuqoqa idatha nokwenza isiqondiso se-VAT sibe sesimanje , behlose ukuqinisekisa ukuthi izinketho eziqhubekayo azijeziswa ngokwezimali. Umgomo uwukuvumelanisa izindlela zokukhetha ukuze inani lemikhiqizo esondela osukwini lwayo lokuphelelwa yisikhathi libhekwe njengelincane noma elingu-zero, okwenza kube lula ukusatshalaliswa kwayo kabusha.
Ukuhlanganisa lezi zinyathelo kuzovumela izinkampani ukuthi zibheke ukusimama hhayi njengezindleko ezengeziwe, kodwa njengethuba. Ngokuvumelanisa imithethonqubo yezemvelo nenqubomgomo yezimali , umkhakha webhizinisi ungakhuthazwa ukuthi uthuthele emnothweni ojikelezayo hhayi nje ngezizathu zokuziphatha, kodwa futhi nangokuphila kahle komnotho, ukuqinisekisa ukuthi abangcolisi bayakhokha futhi labo abavikela imvelo bayavuzwa.
Ukushintshela ohlelweni lwentela oluluhlaza kudinga ukuthi uMthetho Wokulahla Imfucuza uhambisane nokukhululwa kwe-VAT eminikelweni kanye nokusekelwa kwangempela kokusetshenziswa kabusha. Ngokunciphisa izithiyo zentela zezimpahla ezisimeme nezisetshenzisiwe, kukhuthazwa ukudalwa kwemisebenzi okubandakanya wonke umuntu futhi kuncishiswe umthelela wekhabhoni, okuguqula uhlelo lwentela lube ithuluzi elisebenzayo lokufeza izinhloso zentuthuko eqhubekayo.
