- 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 emhlabeni wentela yamazwe ngamazwe kuyindaba ebuhlungu kulezi zinsuku, ngisho nakochwepheshe abanolwazi. Akuseyona nje inkampani enkulu; noma yiliphi ibhizinisi elincane noma eliphakathi nendawo (ama-SME) elingena ezimakethe eziku-inthanethi noma umuntu ozimele osebenzela inkampani yangaphandle ngokuzumayo uzithola ebambeke ogibeni lwentela yamazwe ngamazwe . Ukuhwebelana kwembulunga yonke kwenze imingcele yezomnotho yacishe yangabonakali, kodwa imingcele yentela isalokhu ikhona, futhi iya ngokuya iba nzima.
Ukuze ugweme izimanga ezingathandeki lapho ufaka ifomu lakho lentela, kubalulekile ukuqonda ukuthi le ndawo ayigcini nje ngokugcwalisa amafomu, kodwa idinga indlela ehlelekile nephelele . Njengoba kukhula ukubambisana phakathi kweziphathimandla zentela kanye nokusetshenziswa kwemithetho eqinile yi-European Union kanye ne-OECD, ukuphatha kahle ukugeleza kwemali engenayo emingceleni kubalulekile ukuqinisekisa inzuzo yanoma yiliphi ibhizinisi nokugwema izinhlawulo ezingabeka engcupheni ukusebenza kwalo okuqhubekayo.
Izisekelo kanye Nemibono Eyisisekelo Yomthetho Wentela Womhlaba Wonke
Uma sikhuluma ngentela yamazwe ngamazwe, sibhekisela kakhulu emithethweni enquma ukuthi intela isatshalaliswa kanjani lapho umsebenzi wezomnotho uhilela izindawo ezingaphezu kweyodwa. Kalula nje, ucwaningo lokuthi ubani onelungelo lokuqoqa intela nokuthi ngaphansi kwaziphi izindinganiso. Izinsika ezintathu eziyisisekelo ziyasetshenziswa lapha: indawo yokuhlala yomkhokhi wentela, indawo lapho imali engenayo ikhiqizwa khona, kanye nendawo yangempela yempahla.
Kubalulekile ukungadidanisi umthetho wentela wasekhaya, ohlanganisa imithetho yezwe ngalinye, nomthetho wentela wamazwe ngamazwe, oqukethe izivumelwano phakathi kwamazwe . Nakuba owokuqala usebenza ezingeni likazwelonke, owesibili ufuna ukuvumelanisa imithetho ukuze ukuhweba kuhambe ngaphandle kokuba intela ibe yisithiyo esingenakunqotshwa. Kulesi simo, amandla ombuso okukhokhisa intela awalinganiselwe, njengoba evinjelwe izivumelwano zamazwe ngamazwe kanye nezimiso zokulingana.
Kunezimiso eziyisisekelo eziqondisa le mithetho, njengokungathathi hlangothi, okuhlose ukuqinisekisa ukuthi intela akuyona into enqumayo lapho ukhetha ukuthi uzotshala kuphi imali, kanye nokuvimbela ukugwema intela , okuklanyelwe ukuvala izikhala zomthetho abanye abazisebenzisayo ukugwema ukukhokha isabelo sabo esifanele. Konke lokhu kuhlose ukufeza ibhalansi nokuqinisekisa ukuthi inzuzo ikhokhiswa intela lapho kudalwa khona inani lezomnotho.
Ukulwa Nokukhokhiswa Intela Kabili
Enye yezinto ezikhathaza kakhulu noma yimuphi umtshali-zimali ukukhokha kabili emalini efanayo. Intela ephindwe kabili yenzeka lapho amazwe amabili ethi anelungelo lokukhokhisa intela yemali engenayo efanayo. Ukuze kuxazululwe le nkinga, kunezivumelwano zentela ephindwe kabili (ama-DTT) , okuyizivumelwano zamazwe amabili lapho amazwe evumelana khona ngokuthi yiliphi izwe elibaluleke kakhulu ekuqoqweni kwentela noma ukuthi intela ekhokhwa kwamanye amazwe izokhokhwa kanjani.
Ukusebenzisa lezi zivumelwano akuwona umsebenzi olula. Kudinga ukuhlaziywa okujulile kwemfundiso yokuphatha kanye nezindinganiso zokuhumusha zomhlaba wonke. Ukufunda nje umbhalo wesivumelwano akwanele; umuntu kumele aqonde ukuthi izinhlangano zentela ziwuchaza kanjani ukuze kuvinjelwe ukuhlukaniswa okungafanele kwemali engenayo ekuholeleni ekulungisweni okungalindelekile noma ezingxabanweni zomthetho.
Ukuze kuncishiswe lezi zingozi, kusetshenziswa izindlela ezahlukene, njengezikweletu zentela zakwamanye amazwe noma ukukhululwa okugcwele emalini engenayo ethile. Isihluthulelo lapha imibhalo eqinile : ukufakazela ukuhlala entela kanye nokuthethelela imvelaphi yemali kuyindlela kuphela yokuzivikela ekuhlolweni kwamabhuku.
Amanani Okudlulisa kanye Nokuthengiselana Kwamaqembu Ahlobene
Uma inkampani inezinkampani ezingaphansi kwayo emazweni ahlukene, ukuthengiselana abakwenzayo phakathi kwayo (njengokuthengiswa kwezinsizakalo noma amalayisense) akukwazi ukusethwa nganoma iyiphi intengo. Yilapho intengo yokudlulisela ingena khona , okudinga ukuthi le misebenzi yenziwe ngokulandela isimiso sobude bengalo, okungukuthi, ngenani 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 ekulungisweni okukhulu kwentela kanye nezinhlawulo ezinkulu.
I-Paradigm Entsha: Intela Encane Yomhlaba Wonke kanye ne-BEPS
Sibhekene noshintsho olungakaze lubonwe kwezobuchwepheshe oluqhutshwa yi-OECD kanye ne-G20 ngephrojekthi ye-BEPS (Base Erosion and Profit Shifting). Igugu elikhulu lalezi zinguquko yi -Pillar 2, noma intela encane yomhlaba wonke , ehlose ukuqinisekisa ukuthi izinkampani ezinkulu zamazwe ngamazwe zikhokha okungenani intela esebenza kahle engu-15%, kungakhathaliseki ukuthi zisebenza kuphi.
Umgomo ukuqeda inkathi yezindawo zokukhokha intela kanye nezakhiwo ezingenalutho ezisebenza kuphela ekwenzeni ngcono izikweletu zentela. Manje, ukuhlela intela kumele kusekelwe ezisekelweni zangempela zomnotho, hhayi nje ekwehlukeni kwamanani entela aphansi phakathi kwamazwe. Lokhu kuphoqa izinkampani ukuthi zibuyekeze izakhiwo zazo zezinkampani futhi zibe sobala kakhulu ngemibiko yazo yezwe nezwe.
Intela Eqondile vs. Engaqondile Kwezohwebo Lwangaphandle
Akukhona konke mayelana nentela yengeniso yenkampani noma intela yengeniso yomuntu siqu. Intela engaqondile ingenye imbangela ebalulekile yengozi. I-VAT kanye nentela yentela yasekhaya kudala inani elikhulu lezinkinga ekuhambeni kwezimpahla nezinsizakalo. Kusukela ekutholeni isevisi yedijithali kuya ekuqinisekiseni ukuthunyelwa ngaphakathi komphakathi, noma yikuphi ukwehluleka kokusebenza kungaba nemiphumela ebanzi.
- 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 abazulazula ngedijithali, umehluko phakathi kohlelo lwentela yendawo (ukhokha intela kuphela kulokho okutholayo ezweni) kanye nohlelo lomhlaba wonke (ukhokha intela kuyo yonke imali engenayo yomhlaba) kubalulekile ekuhleleni kwabo kwezezimali.
Izinselele Zobungcweti Nokuphathwa Kwamasu
Ukuqonda lesi sihloko namuhla kudinga izinga eliphezulu kakhulu lobuchwepheshe kunangeminyaka embalwa edlule. Ulwazi oluhlukile lwentela eyodwa alusanele; kudingeka umbono ophelele , ohlanganisa imithetho ye-EU, iziqondiso ze-OECD, kanye nomthetho wokuqhathanisa. Ikhono lokubikezela izimo ezingalindelekile nokuklama izakhiwo eziphumelelayo yikona okwenza umehluko enzuzweni yebhizinisi lamazwe ngamazwe.
Ukuxhumana kwezinhlelo zentela kanye nokushintshana kolwazi okuzenzakalelayo kususe imfihlo. Ngakho-ke, ukuqiniseka ngokomthetho kutholakala kuphela ngokuthobela imithetho engenaphutha kanye nokuvuselelwa njalo. Labo abahola ukuphathwa kwezezimali kwezinkampani, abafuna umsebenzi wobungcweti kwezezimali , kufanele baphathe intela yamazwe ngamazwe hhayi njengomthwalo, kodwa njengethuluzi 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.
