Mutengo mamiriro

The Zvinoumba mutengo chero mhando kwenhumbi uye mabasa ari kutaridza dzakananga zvinoriumba, izvo zviri pakati Mhedziso tsika. Asi regai kunyonganiswa pfungwa "mutengo mamiriro" vane pfungwa "mutengo mamiriro". A uchida tsananguro ichapiwa munyaya inotevera.

mutengo mamiriro - haasi chinhu asi hama kutaura zvose zvinhu zvakananga nhengo nayo. Mumwe chinhu chinogona kumiririrwa kana kuva chikamu kana somunhu grade. Nemamwe mashoko, sechivako mitengo - ndicho chikamu kuti anotora mari, purofiti uye mitero mune mutengo kwenhumbi kana mabasa. ruzivo Izvi zvinoita kuti vanyatsokwanisa woongorora mugumisiro masangano nhume munyika paumbwe chitoro mutengo. Kubva zvoupfumi nemaonero, sechivako mitengo - ibatanidzo cost, mari, excise mabasa, VAT uye surcharges Wholesale uye chitoro masangano. Funga zvakadzama, mumwe STRUCTURAL maatomu akafanana.

Pasi mutengo vanofanira kunzwisisa mari kukosha mari kuti kugadzirwa uye kutengeswa nenhumbi. Vanoverengeka mapoka akajeka mari. The chikuru kwavari - mashoko (panhongonya mari), mari kuti mari, depreciation tichiregeredza wakaiswa zvinhu uye mari yakasiyana-siyana (eg mudyandigere Fund). Analysis nokuongorora mutengo wokutengesa kuziva kukosha kuti pagadzirwe nenhumbi mari, uye migumisiro yakadaro kuongorora kuti tikwanise kuwana nzira yokuderedza navo.

Murwiyo uye maumbirwo mitengo - Ndivo chikuru zvinoita kuti inokurukurwa pakusarudza Pricing matungamirire. Mamaneja ruzivo vanoziva kuti mari predominance mutengo mamiriro - uchapupu kuderera makwikwi. Mukuru profitability uye kutsiga kambani kunooneka padunhu mugove purofiti. Somunhu Mhando zvoupfumi zvinoratidza mambure mari chichiwanikwa mu nokure zvinhu kugadzirwa (unowanzonzi nezvoupfumi zvoupfumi mugumisiro).

Uyewo zvinofanira kucherechedzwa kuti maumbirwo mitengo hazvo zvinosanganisira mitero, zvinoti: magariro uye zvisina kunanga. Chokutanga zvakasiyana siyana mipiro mari (mudyandigere, basa Fund, utano Fund uye munzanga kuchengeteka). Zvisina kunanga inoreva Value Added Mutero (aizivikanwawo VAT) uye excise mabasa. Zvakakosha kuyeuka kuti zvisina kunanga kwemitero zvaisanganisira ari mutengo kwenhumbi (mabasa) uye hwakatamisirwa bhajeti.

Munzira kubva kugadzirwa kuti kutengeswa nhumbi havafaniri kukanganwa pamusoro mamwe mhosva Wholesale uye masangano chitoro. The ukoshi inotsamira zvinhu zvakawanda. Somuenzaniso, musi mhando chigadzirwa kana nguva ichaitika kwayo Implementation. zvigadzirwa Most anoparadzirwa kuburikidza Wholesale sangano. On hwaro ichi, uwandu Kushivirira makambani akadaro iduku zvikuru chitoro markups. Its purofiti Wholesale masangano inokonzerwa sangano nhumbi.

Panyaya chitoro makambani, kuburikidza zvigadzirwa zvavo anoenda zvakananga mutengi. Retail wezvokutengeserana mvumo sangano zvinosanganisira mari uye kuparadzirwa mari. The mutengo masangano Wholesale uye chitoro markup - huru mbiri zvinoriumba kuti vanoumba nemamiriro chitoro mutengo. Zvinokwanisika gadzira panze. At musoro zano ichava chitoro mutengo, izvo rakakamurwa ari kutengesa mutengo uye kutenga chitoro markups. Uyewo, kuti kutengesa yakakamurwa kupinda kutengesa mutengo mugadziri uye muyananisi nomugove. The nemamiriro mugadziri wacho kutengesa mutengo zvinosanganisira cost, unotiranga, excise basa uye VAT. Schematic nemamiriro chitoro mutengo iri nyore chaizvo uye zvikuru nyore kushandisa, saka zviri saka kakawanda uye zvinobudirira kushandiswa uchidzidzira.