Shandisa Mutero Mutemo Wakaendeswa Kumabasa muMichigan
Mukusangana nematambudziko ebhajeti ayo akatyisidzira kuvhara hurumende yehurumende, mhirizhonga yeMichigan yakapfuurira kugadziriswa kweTemployment Tax Act, iyo inogona kuwedzera mutero kumapoka akawanda emasangano musi wa12/1/07.
Chimiro / Kutevedzera
Ita 6% "mutero webasa" yakasangana nekupikiswa kwakadaro. Kutaura zvazviri, mabheti maviri eSeneat akaudzwa kuti aizononoka uye / kana kubvisa kushandurirwa kweMutemo weKushandisa Mutemo wakasika mutero webasa.
Yaiva Imba yeHarare (HB5408) yakagadziridzwa, zvisinei, nokuti yakaisanganisira nzira yekushandisa mari. Yakapfuudzwa neSenate neNyika musi waDecember 1, 2007, mashoma maawa mashomanana mushure mekugadziriswa kwemutero webasa kwakazobudirira. Gavhuna Granholm akasaina mutemo uyu mutemo musi weChipiri, musi wa4 December, uye wakapiwa Public Act 145 ye 2007.
PA 145'07 yakarambidza kubhadhara mutero webasa rebasa zvichienderana nekugadziriswa kweBusiness Tax Act, kwete kunyanya kukosha kwekubhadharwa kwebhizimisi kuchazobudirira musi waJanuary 1, 2008.
SB 845 yakapfuudzwa nedzimba mbiri musi waDecember 4 uye inopa zvekubhadhara kune ani zvake mutero webasa rekubhadhara musi weMugovera, December 1, 2007.
Rationale
Sei mutero webasa? Kunyanya nokuti kuwedzera mutero wekutengesa kumashumo inopa hutsva uye huwandu hwemari yemari. Zvinonyanya kuratidza hupfumi muMichigan, huri kuchinja kubva pamotokari-kubva kune imwe yehupfumi / yehupfumi.
Nzira dziri mune dzimwe nyika
Zvose zvinoratidza kuti ine mutero unobata "basa," kusanganisira Michigan ( Ona 1996 Sales Taxation of Services Update, peji 12 ), asi kwete vakawanda vane yakawanda-yebasa-tax tax scheme.
Kubva kune dzimwe nyika dzinoita, kunyanya kurara mumashoko akasiyana uye kuishandisa nenzira yakasiyana.
Maererano ne Wikipedia's List of Sales Taxes muUnited States, inonyanya kuzivikanwa ndeyeNew Mexico ine 7% yehurumende yemari yepamusoro yemari yemabhizimusi. Ohio inodana yavo yekutengeserana mutero. Dzimwe nyika dzakawanda, kusanganisira Hawaii, Maine, Washington State neTexas, dzinofananidzirawo mutero webasa kune mabhizimusi emari.
Pakati pehurumende iyo inoshandisa mutero webasa sekuwedzera kweteresi yekutengesa, yakange isingafadzi kufamba. Ichokwadi, Florida yakabvisa mutero wayo webasa muna 1987 mukati megore. Zvechokwadi, kushorwa kumitero yebasa kazhinji kunobva pane zvishoma nezvishoma iyo inoshandiswa, zvisinei kuti maitirwo anobhadharwa zvakakwana mubhodhi uye kusununguka kwekubika.
Cherechedza: Pamusoro pezvikamu zvose, zvose zvinotaura zvisingabatsiri zvekutengesa zvidzidzo zvevashandi.
Nhoroondo muMichigan
Michigan yakagadza Mutemo Wekushandisa Mutengo muna 1937 kuvhara hunza recheki pamusoro pemiti yakatengwa kubva kune dzimwe nyika. Maererano ne2003 Sales Sales uye Revenue Tax Report, mutero wekushandisa wakaderedzwa kuburikidza nekuvandudzwa kwemakore. Kufanana nehurumende dzakawanda, kuedza kutora zvimwe-uye-mamwe mari yakazopedzisira yakasvibisa mutambo pakati pezvigadzirwa nemashandiro. Somuenzaniso, nhare dzefoni, hotera yepahotera nehupfumi-yakabatana zvakagadziriswa nemitero yekushandiswa kweMichigan kwemakore.
Zvichida Zvirongwa
Chirevo chekugadza tafura yebhadharo yebasa chave chiri chiitiko chinowanzoitika muhupenyu hwedu mumakore achangopfuura. Muna 2003, Red Cedar Coalition, iyo iyo Michigan Educational Association iyo nhengo, inofungidzirwa kuti inonyanya kukosha 1% yebasa rebasa rekutsinhanisa kuderedza 1% mukutengesa kwekutengesa.
Nyaya yacho yakatongerwa zvakatangira gore rino mushure mekunge mitemo yakasiyana-siyana neHurumende yakashata yakaderedza chikwereti cheMichigan uye yakanyeverwa nezvekutsvaga kwemari yakaipa kubva pakubviswa kweMichigan's Single Business Tax uye mamiriro ekugadzirisa matambudziko ehurumende. Mukuedza kuenzanisa bhajeti, Gavhuna akaronga 2% mutero webasa pamusoro pemabasa ose kunze kweavo vanowira mukati mezvikamu zvekudzidzisa nemishonga. ( Cherechedza: Link haisati yavapo ). Chirongwa chacho chakasangana nekushorwa kunotyisa nemabhizimisi akasiyana-siyana emabasa.
Nheyo Dzakakurumbira Targeted
Tichifunga nezvekukurumidzira mukati mekuti mutemo waifanira kuita munaSeptember 2007 - hurumende yehurumende yaizovhara kunze kwekugadzirisa kukasarudzwa kwebhajheti - mutero wekutengesa 6% wakangowanikwa kune mapoka akawanda emabasa. Zvichienzaniswa nekufambisa kwakasarudzwa namasangano, kushungurudzika kwepanyama ndechokuti maitirwo akaitwa sarudzo kana kuti pamusana pebasa-kushandiswa kwemabhizimisi.
Zvitsva zveMabasa Taxed
Iyo maitiro ari pasi pemitero pasi pechiito inowira muzvikamu zvakasiyana. Chikamu chekutanga nderebhiyo bhizinesi dzisina kufanira. Izvi zvinowanzogadziriswa zvibvumirano pakati pebhizimisi rimwe kune rimwe, zvakadai sekukopa / kushandiswa mazano, kubvunzurudza, kudhindwa uye zvimwe zvakafanana.
Mamwe mapoka emabasa anobhadhara mitero inowira pasi peboka rakakura re "manzwiro evanhu" uye anosanganisira yakakwirira-ekupedzisira discretionary kana mabasa ehupfumi, uyewo "mamwe mabasa evanhu" sezvinotsanangurwa muNorth American Industry Classification System. Mune mamwe mazwi, hutano hwemunhu hunoenderana nemitero yakasarudzwa nokuti inofungidzirwa isiri iyo inokosha. Nokudaro, kuongorora nyeredzi, kubhadhara bhaari, kuronga kwepati, kusungirirwa kwembambo uye zvipfeko zvinosanganiswa, asi kutarisirwa kwebvudzi uye kusagadzikana kunogadzirirwa zvakananga.
Mira Outs pane Zita re Taxed Services:
- Kurema-Kuderedza uye Kudanana - Zvichipa kuti kuderedzwa uye zvikwereti zvezvemutero wemutero wezvemari zvakasarudzwa zvakanyatsosarudzwa kuti zvikurudzire humwe hutsika, kusarudzwa kwebasa rakabatana nekurema-kuderedza uye kufambidzana kwemitero nehurumende kunopesana / kunokonzera hutsika hune chokuita nekanaka utano uye kuroorana.
- Kurwendo / Kutarisa - Munyika inotambudzwa nenhamo, kubhadhara mitero inoshandiswa pakufambira mberi kunoratidzika kunge isingabatsiri.
- Kuchengetedza - Chimwe chezvinhu zvekuvaraidza chete zvinokonzerwa pasi pechigadziridzo chiri skiing. Kwose kuenda kuchikepe kunomira panorongwa, kana gorofu inonyanya kusipo. Zvichida senenema nevamiriri vanofunga gorofu basa rinokosha.
- Real Estate - Mushure memushandirapamwe wemabhizimisi epambani pegore rino gore rinopesana naGavhuna Granholm 2% yemutero webasa rekubhadhara, nzvimbo dzehupfumi dzakabatana hadzina kuiswa mukugadzirisa.
- Chibvumirano cheLobbyist chingangodaro chakanga chakanganisa kushandiswa kwemasangano.
- Mitsva inowanikwa inowanzofungidzira.
- Mutero unogona kuve weATM yeAmitemo pachayo apo dambudziko rebhajheti rinosvika.
- Nheyo hadziwanike zvakanyatsonaka mukugadzira uye kutengesa chirongwa chekutengesa / kushandiswa mutero. Mutero unoshandiswa kune mamwe mabhizinesi asina kubhadhara unogona kubhadhara mutero pamutero wemabhizimisi maduku.
- Mabhizimisi maduku anogona kunge akabatwa zvakanyanya nokuti ivo vanowanzobuda kunze kwebasa rinotarirwa kumitero.
- Mutero webasa sezvawakapfuura unogona kuratidza kuudzwa musoro. Iyo yakareba kwenguva yakareba iyo ingangodaro kuti vanhu vanochinja kubva kumakontira oga vanozvidzorera kumabasa emagariro.
- Mutero unogona kukanganisa kudiwa kwemabasa uye / kana mazano anopiwa kuvashandi vebasa.