Mitero: Izvo zvekutanga zvekuverenga zvehupfumi

/ , uye kutevedzera mutero kunoreva nezve zviito zvega zvega uye maitiro emunhu chinangwa chekuti vateresi vari kubhadhara huwandu hwemutero panguva chaiyo uye kuchengetedza mvumo yekubvumirwa mutero uye kuisirwa mutero.

Iyo yakakosha yemitero iri mumamiriro ezvinhu emazuva ano

Kukura uye shanduko mumafomu ehurumende kwagara kuenderera mberi nekushandurwa kwehurongwa hwemutero. Munharaunda yazvino, mitero ndiyo nzira huru yehurumende mari. Pamusoro peiyi basa rezvemari, iyo mitero yemitero inoshandiswa mukukanganisa kwehupfumi kwehurumende pane kugadzirwa kwenharaunda, masimba ayo uye chimiro.

Miteroarose along with commodity production, the division of society into classes, which required funds for the maintenance of the army, courts, officials, etc. The existence of the state is economically embodied in tax relations. Withdrawal by the state in favor of society in the form of a mandatory contribution is the essence of the tax.

Kubva pane maonero ehupfumi, mitero yezviridzwa zvehurongwa hwemari uye, panguva imwe chete, nzira yemvumo isina kunanga yehurongwa hwehupfumi kuCocro Level.

Kubva pane zvemaonero epamutemo, hukama hwemutero inzira yezvisungo zvakatsanangurwa, mune iyo bato rimwe chete, uye kune imwe, iyo yakapihwa nechisungo chekubhadhara mutero kune iyo bhajeti zvinoenderana nemutero mutemo.

Kune nzvimbo mbiri dzinogadzirisa kudzikisira kweiyo mamiriro ari mumunda wemitero:

1. Yekutanga ndiko kuunganidzwa kwemitero kubhadhara uye kuumbwa kwemutero chikamu chebhajeti.
2. Yechipiri, ndeyekukurudzira mamwe marudzi ezviitiko zvehupfumi kana zvikamu zvehupfumi kuburikidza nekuwedzera. Izvi zvinoratidza basa rayo rekumanikidza.

Mipiro inoitwa nemapoka makuru ehuwandu, senge:

1. Vashandi vanogadzira zvinowoneka uye zvisingagoneki zvakanaka nebasa ravo uye vanowana imwe mari.
2. Matare ehupfumi, varidzi ve capital vanoshanda mumunda weBatrepreneurship. Sezvo iyo yemitero inomiririrwa nemutero wemitero, mari, mabasa uye mamwe mimwe mari yekubhadhara yakavezwa mumutero kubva kune vateresi vematero masangano epamutemo.

Mabasa emutero

1. Basa Rako.

Inovimbisa kuumbwa kwezvinhu zvemari zvemari yerudzi zvakafanira kuti zviite zvekushandiswa kweBhajeti, zvemagariro uye zvimwe zvirongwa, pamwe nekuvapo kweturity masangano ehurumende.

2. Basa rezvehupfumi.

Yakagadzirirwa kuitirwa munharaunda yekugoverwa kwemari, zvichienderana nekukoshesa kwehupfumi-hwehupfumi hwekukosha kana kukosha kwemabhizinesi masangano, i...Ichi chiratidzo chechisimba chehupfumi.

3. Reglatory basa.

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Zvinoratidzira pachako kuti mutero wekushandisa kubereka nekumukurudzira kana kuderedza kudiwa kwayo, zvinodikanwa, kufambira mberi kwesainzi, kufambira mberi kwesainzi uye neTekinari, nezvimwe.

4. Kudzora basa.

Iyo inosanganisira chokwadi chekuti nerubatsiro rwemitero iyo mamiriro ezvinhu anoshandisa kutonga pamusoro pemari uye mari yemutero.

Mutero

Mutero is a relationship on the establishment, introduction and collection of taxes, fees and contributions, as well as relations arising in the process of tax control.

Iyi ndiyo nzira yekugadzira mutero muunganidzwa munyika, kusarudza mhando, zvinhu, mitero yemitero, maitiro avo ekubhadhara, ayo ari mutero anoenderana nemitero yakagadzirwa yemutero uye nheyo dzemutero.

Iye mutero anogara ari nyaya yemutero, kureva kuti, mumwe munhu kana wepamutemo wezvakapihwa Mutemo nechisungo chekusvitsa mutero kune bhajeti. Mutero mutero munhu ari kubhadhara muhoro wemutero kune iyo nyaya yemutero, uye kwete kuHurumende. Muenzaniso wekirasi wekushambadzira kwemitero kune mitero isina kunanga. Chinhu chemutero chiri chivakwa, mari, chinyorwa, kukosha kwakawedzerwa, mamwe marudzi ezviitiko zvinoshanda sehwaro hwekubhadhara mutero.

Tsime remutero ndiyo mari yemusoro wenyaya kana mutero mutero kubva kune iyo muhoro wemutero inounzwa kune bhajeti.

Chiverengero chemutero (chiyero) chidimbu cheyero yechinhu chemutero chakatorwa sehwaro hwekuverenga mari yemutero wemutero. Mari yemitero ndiyo huwandu hwemutero hwakagadziriswa pane unit mutero.