Haraji na asali a Jamus: Rashin biyan haraji ya ƙunshi babban ɓangare na kasafin kudin Jamusawa

Tsarin zartarwa na majalisa don haraji a Jamus shi ne asalinsu na asali da kuma ka'idodin biyan haraji ne kawai, har ma da rarraba haraji, da kuma rarraba haraji na kudaden haraji tsakanin Tarayya, jihohi da al'ummomi.

Darajar haraji mai daraja a Jamus

Mafi mahimmancin ra'ayi na ra'ayi a Jamus a cikin haraji a kan haraji akan haraji %%, wanda ya maye gurbin harajin da aka kashe.

Abin da wannan harajin yake, shi ne, wadatar kayayyaki, samar da ayyukan, shigo da kayayyaki da siyan su. A aikace, wannan babban haraji ne na gaba da kuma amfani da jama'a.

Kamar kowane harajin kai tsaye, nauyi ne a kan mabukaci, da kuma hanyoyin shari'a suke da karbar kudi. An haɗa da harajin a farashin kaya tare da nuna alama na girman adadin sa a cikin rassan.

Tsarin lissafin wannan harajin an gina shi ta hanyar wannan hanyar, aiyukan, aiyuka, zuwa mabukaci zuwa daidai gwargwado, ba tare da la'akari da adadin haraji ko ayyuka a kan hanya ba mabukaci. Wannan ya tabbatar da tsarin harajin farko da ake gudanarwa ta hanyar doka ta hanyar sashen kuɗi. Janar harajin kashi 16% ya shafi mafi yawan lokuta na kaya da aiyuka, rage adadin 7% ya shafi wadatattun kayayyaki na abinci (ban da sha da gidajen abinci), kamar yadda da kuma ayyukan jigilar fasinjoji masu gajeru mai gajeru mai gajeru.

Ana yin kayan haraji kawai kawai idan aka yi amfani da kaya ko sabis na doka don dalilai samar samarwa.

Yawancin kayayyaki da sabis suna keɓance daga Harajin Addara Haraji. Waɗannan sun haɗa da isar da kayayyakin fitarwa, wasu kalmomin kewayawa da sufuri da iska, da kuma yawan ayyukan shigo da kaya. Wadannan kayayyaki da sabis suna keɓance daga VAT.

Sauran kayayyaki da aiyuka waɗanda basu da harajin da ba su dace da sabis na likitoci da kuma makarantun bazara, da masu ba da izini ba da kuma haya ƙasa, da wani.

Harajin Kasuwanci a Jamus

Harajin Kasuwanci a Jamus shine ɗayan manyan haraji na gida.

Amma ga abinda aka samu na kudin kasuwanci, haraji, banda riba, yana ƙarƙashin adadin kashi 0.5% na sha'awar yin amfani da kudaden da aka ba da aro na wani lokaci. Asarar da aka karɓa daga ayyukan sauran masana'antu kuma ana yin la'akari da su (tare da biyan haraji na biyan haraji a ciki).

Ana bayar da adadin abubuwan da aka cire: don adadin daidai da 1.2% na farashin filayen ƙasa, yawan ribar da aka karɓa daga ayyukan rassan sauran ƙasashen waje. A gaban shekarun da suka gabata, an rage karfin haraji ta adadin su.

Sharuɗɗan Haraji don wannan bangare na harajin sun bambanta da nau'ikan masu biyan haraji.

Na biyu bangaren na hirar kasuwanci a matsayin wani abu na haraji, kamar yadda aka riga aka nuna, ya wakilci ta babban birni. Babban tushen haraji ya ƙunshi ƙimar harajin mai biyan haraji gwargwadon ma'aunin ma'auni da 0.5 na farashin aro babban birnin. Magana ga cirewa: Kudin ƙasa, kudin babban birnin da aka kashe a cikin ayyukan sauran masana'antu, kudin babban birnin kasar a kasashen waje.

Iri ɗaya marasa haraji an kafa shi don kowane rukuni na masu biyan haraji. An saita ƙimar haraji iri ɗaya don duk nau'ikan masu biyan haraji kuma daidai yake da 0.2%.

Mastering Finance Finance: cikakken jagora

Karfafa makomar ku na kudade: An kama shi da kwafin '' Jagora na dijital na kudi na dijital kuma suna kewayawa hadaddun hanyoyin tattalin arziki na zamani tare da amincewa!

Sami Labaran ku

An ƙaddara adadin harajin ƙarshe don ninka ta hanyar kuɗi (jadawalin kuɗin fito da kowane ƙasa da kansa.

Haraji

Haraji is imposed in Germany on land owned by legal entities and individuals.

Tarin haraji yana aiwatar da tarin haraji. Adadin harajin ya ƙunshi ɓangarorin biyu, ɗayan wanda aka saita shi tsakiya, ɗayan shine ƙarin kuɗi.

Girman darajar tsakiyar ya bambanta da masu amfani da ƙasa, wanda aka tsara shi bisa ga kasancewar haraji guda biyu:

• A don kamfanonin noma da gandun daji;
• B - don filayen ƙasa, ba tare da la'akari da mallakarsu ba.

Biyan biyan haraji da aka bayar da tallafi daga baitulmalin gwamnati, majami'u, daban-daban masu amfali ne don dalilai na kimiyya da kuma dalilan jama'a.

Harajin dukiya a Jamus

Wani muhimmin wuri a cikin tsarin harajin Jamusawa yana cikin harajin dukiya, tarihin wanda ya koma sama da shekaru 920. An sanya harajin dukiya da aka sanya akan dukiyar da ba doka da mutane. Kamar yadda yake a cikin shari'ar samun kudin shiga, tarin wannan harajin tsakanin iyakantaccen haraji mai iyaka.

Dalili don yin lissafin wannan harajin shine darajar jimlar mallakar mai biyan haraji ta farkon shekarar kalanda shekara, an rage shi da ƙarancin haraji. An bayar da shi tare da ƙarin ƙarancin haraji a cikin adadin idan mai biyan haraji yana da shekara 60 ko kuma ya sami nakasassu na shekaru uku.

Resularancin harajin gida don abubuwan doka sune 0.6% na darajar haraji, ga daidaikun mutane - 1.0%.

Gado da kyauta haraji a Jamus

% Harajin gado wani mutum ne wanda ya gaji da kuɗi ko dukiya haraji shine haraji akan ƙasa (kuɗi da dukiyoyi) na mutum ya mutu.

Dokar haraji ta duniya ta bambanta da harinar haraji da haraji na gado an bar harajin gado akan gado na mamakin da aka karɓa. Koyaya, wannan bambanci ba a lura da shi koyaushe; Misali, gado Haraji a cikin Burtaniya haraji akan kashin mamacin sabili da haka, magana mai tsananin magana, haraji na gado.

Gado da kyauta haraji a Jamus is levied at rates differentiated depending on the degree of kinship and the value of the acquired property.