Biyu haraji: haddasawa da kuma hanyoyi na kashewa

International biyu haraji - taxing mutum daya a dangane da wannan haraji tushe a akalla kasashen biyu a daya kuma daidai wannan lokacin. Wannan sabon abu da aka nuna quite barnatar da a kan ci gaban kasashen waje cinikayya, na taimaka wa wahala da motsi na babban birnin kasar da kuma hana ci gaban hadewa tattalin arziki tafiyar matakai. Bugu da kari, wasu kasuwanci abokai, sunã nẽman don kauce wa wani ƙarin haraji nauyi da kuma yin shi don haka nasarar cewa ci gaba na musamman makircinsu domin rage haraji wajibobi.

Biyu haraji kada ta kasance rude da cumulation haraji, wanda shi ne mai mahara haraji kudade na daya da kuma tushe guda (maimaita danniyan). Irin wannan na iya zama haka al'amarin a lokacin da wani abu ne a baya hõre haraji a cikin ni'imar da jihar baitul.

Har ila yau ya tattauna da ra'ayi dole ne a iya bambanta daga tattalin arziki biyu haraji, wanda ya auku a lokacin da haraji samun kudin shiga a matsayin kai-payer, kazalika da haraji na da sassa da hannun jeri kamar yadda dividends. Shi ne m biyu haraji iya taimakawa wajen rage haraji wajibobi ta hanyar amfani da translation rarraba ribar da dividends zuwa kasashen waje hannun jeri na kamfanin (daidai da na yanzu dokokin - tarin haraji ne a wurin a matsayin tushen samun kudin shiga da kuma a wuri na mazaunin).

Babban Sanadin irin wannan haraji ne rikice-rikice a cikin data kasance haraji dokokin da halartar kasashen na shari'a dangantakar dake tsakanin tattalin arziki da abokai a kan kayayyaki ma'amaloli, samun kudin shiga da kuma babban birnin kasar. Wadannan rikice-rikice tashi daga kasafin kudi yanki na jihar, a cikin abin da ikon ya cika da kansa tsunduma a cikin kafa da haraji abubuwa, da kewayon da masu biyan haraji, kazalika da size da kuma hanyoyi na levying haraji deductions. Babban sharudda a kayyade da iyakoki da haraji iko ne:

- zama, ma'ana haraji na mazaunin samun kudin shiga, ko da kuwa da wuri tushen (ajalin kuma za a iya samu a karkashin sunan "Unlimited haraji alhaki"). Samu nonresident haraji ne kawai idan suka samu daga kafofin ba kasa;

- territoriality, wanda ya samar da ga cikin haraji dukkan kudin shiga samu a cikin ƙasa na kasar, da kuma daga dukan masu biyan haraji, ko da kuwa da wurin zama.

Kawar da biyu haraji ne da za'ayi a cikin kasashe daban-daban. Alal misali, wasu jihohin suna gina su tattalin arziki da dangantaka da payers a kan tushen zama, yayin da wasu - ta amfani da manufa na territoriality.

Sau da yawa, kasa da kasa biyu haraji ne saboda da halaye na definition daga cikin batun. Musamman idan, a matsayin biyan haraji shi ake dauka a lokaci guda, kasashe da dama. Wannan shi ne zai yiwu da mataki na daya a jihar ikon zama dokoki, domin a wasu lokaci, a lokacin da tattalin arziki mahaluži mazaunin a cikin ƙasa na wannan kasa, da kuma a cikin sauran - haraji ne da za'ayi a kan gaskiyar binciken na dindindin zama a yankin ƙasarta.

Da kawar da irin wannan mummunan nuna alama, kamar yadda biyu haraji, ya zama na amfani ga bangarorin biyu. Alal misali, a biyan haraji tare da levying haraji da kuma aikinsu a cikin kasashe daban-daban na wannan abu da yawa qara da haraji nauyi. The ban sha'awa na jihar ya kamata a bayyana a cikin halittar wani m haraji sauyin yanayi, jawo hankalin kasashen waje zuba jari da kuma kara gasa.