Chii excise basa uye chii basa rayo mukati upfumi ano

Mumwe zvinoumba yomutero zveminda zviri bhajeti ndivo mari achibva kugadzirwa uye kutengeswa excisable zvinhu. Asi chii excise mutero? Uye chii basa raro Pricing? Today Nyaya achakupa mhinduro iyi inokosha chaizvo kuti munhu anenge asarudza kupinda mabhizimisi, mibvunzo.

Excise mutero - rudzi kunanga mutero, riri deducted kubva taxpayer mubasa kugadzirwa kana kutengesa kuti chigadzirwa imwe mhando. Kufanana nevamwe mutero chero isina kunanga, zviri inounganidzwa mu nedanho kudyiwa excise nhumbi, uye mutengi havatombozivi zvokufungidzira, nokuti chii akakwira Somuenzaniso, fodya. Asi ngatirege kupinda dzidziso mitero uye funga kuti vakadaro excise basa uchidzidzira.

Chokutanga, zvinofanira kucherechedzwa kuti, kusiyana VAT excise basa iri chete yakaiswa pa dzimwe Mapato mishonga:

• mutengi nhumbi (peturu);
• umbozha zvinhu uye vakapiswa zvinhu;
• zvinogadzirwa kuti kukuvadza kuti utano hwevanhu (mufodya, midzimu).

Asi chii excise basa uye chii basa rayo mukati upfumi? Mhinduro iri nyore kwazvo; excise mutero inodiwa kuti artificially simudza mutengo imwe chikamu kwenhumbi uye kuderedza kudiwa payo. Vanogona kuva pasi zvinodiwa zuva nezuva uye nezvimwewo, izvo zvinokosha mumagariro kuti ruzhinji kwevanhu.

Excise mitero - nhoroondo muchimiro wokutanga zvisina kunanga kwemitero, pakuonekwa yaiva nechokuita kuwedzera hurumende mari. Zvakavanakira ndechokuti vane nyore chaizvo kubhadharisa, nokuti vanobhadharwa kare panguva kugadzirwa rwakazara. Zvino kuti isu hatina akapindura mubvunzo chii mutero excise, ngatitarisei nhoroondo ino chaiyo mhando mutero munyika uye Russia.

Excise basa nhasi kukosha kwayo aizivikanwa vaRoma, zvisinei, akapararira zvakanga chete 11-12 remakore. In Holland Somuenzaniso, zviri kupomerwa pamusoro nhumbi dzakanga aiendeswa kudyiwa vavengi, kureva, VokuSpain naani Holland ari hondo.

Zvinofanira kucherechedzwa kuti inguva yokutanga muRussia akatanga kushandiswa muna 10-11 remakore. Panguva iyi excise nhumbi akanzi chete nemidzimu. Muna 1817 zvakanzi vava Charter on kunwa kuungana, iyo pamutemo yakawanda vodka uye doro, pasi mitero. Nechekare muna 1838 uye vakava excisable fodya, uye muna 1848 - machisa. Pakazosvika zana remakore rechi20, excise kwemari hafu kwemari divi hurumende bhajeti, nekuti panguva iyoyo vakanga kuongororwa kunyange zvinokosha hazvo (shuga, munyu, machisi, tii, etc.).

The ano maonero excise mutero iri yakataurwa Tax Code. Maererano naye, mitero ndivo kwete chete mabhizimisi kuti pave kana kushandisa kuti excisable zvinhu, asi kuti vaibvise kuburikidza netsika muganhu nyika. The mutero garo akatsunga yoga nerimwe chigadzirwa chikamu, uye mutero nguva - mwedzi mumwe. Sezvambotaurwa pamusoro, rinokosha mumagariro zvinhu kungasava pasi mutero ichi, nokuti unogona yekudyidzana kuwedzera mutengo wavo.