The Mhando chikuru mutero nehurongwa

Treasury zvachose chero mamiriro mirawo inoda iri nedanho dzose replenishment, apo vose vanoziva kuti dzakawanda majekiseni aya kutora fiscal nokubatira dzebhizimisi masangano. Nhasi tiri kutaura pamusoro kuoma mutero mashandiro kuti inodzora basa iri uye.

Musimboti mutero

Tisati vanotanga kufunga mhando mutero mugadziriro, tinofanira kunzwisisa kuti pachangu musimboti fiscal mabasa chero mamiriro. Chokwadi kuti mutemo seiko kurema masangano ane nani zvakaoma kunzwisisa uye anoyevedza pamutemo uye pamutemo nechirevo.

Izvi hazvishamisi, nokuti mutero - ndiwo mudziyo zvemari kuti ndiyo hwaro mamiriro ezveupfumi chero nyika, mune zvose dzakabudirira uye riri munzira kwayo kukura. Nokudaro, fiscal mutoro uri mumwe inorwara upfumi kuti vakabviswa muridzi achitsigira hurumende. It anoita fanira uye pamutemo mabasa uye chinhu chinokosha chiri kuvakwa bhajeti coffers. The yokupedzisira, akavapindurawo, anoita somunhu regulator zvoupfumi dzinotsanagura National kukosha.

Mhando dzose fiscal mutoro

Policy nokuiswa sungiro chinhu chisinganzwisisiki uye multi-layered, saka mutero gadziriro yeRussian Federation (mitero ine pamusoro vanoverengeka dhazeni) dzinoiswa maererano nokuwanda zvinhu. Maererano pachiyero fiscal mutemo :

• State (yeUnited) Mutoro: richiparadzirwa munyika mundima Russian Federation uye anosunga chero nharaunda;
• Regional: nokudzorwa Tax Code uye prices siyana mitero uye mamiriro zvichienderana zvenharaunda unhu;
• yomunzvimbo mutoro: chombo muzadze bhajeti coffers ane munharaunda hunhu.

Uyewo, mutero inokamukana zvichienderana nechinangwa chawo Implementation uye anogona kuva:

• chaihwoihwo (chinozoiswa pa obshchepravovoj hwaro);
• inokosha (akatanga kuti zadzai hurumende muchivigiro kuti vamwe, zvakajeka huru).

The nemamiriro mutero hurongwa

Mumwe mamiriro ane zvakasiyana zvatariswa ari kuenderera mberi fiscal mutemo, saka pose mhando mutero hurongwa zvinosiyana zvikuru pakati pavo. Panguva iyoyo pane nyika kuti vanokwanisa muzadze zvavo bhajeti coffers akaoma chaizvo pakutanga kuaona nenzira. Zvose izvi zvinoenderana dzinoverengeka subtleties, kusanganisira nokuda munhoroondo ezvinhu.

The mutero wemuTesitamende ayo banal pfungwa iri kutaridza normative-mumatare mabasa, izvo waidzora muitiro, kukura uye nemamiriro nokuiswa fiscal mutoro, uyewo pasi zviyero uye Zvirango vasiri abvume. Zvose izvi zviri kudyidzana kwavo ari mashandiro hombe, inova hwaro mamiriro ezveupfumi chero mamiriro.

Misimboti inotungamirwa fiscal gadziriro

Mhando mutero hurongwa akasiyana mumwe zvichienderana chaiwo munyika dzakawanda zvematongerwo enyika. Pasi pfungwa nheyo iyi, anorasira dzinokosha mashoko uye pfungwa dzinogona kuchinja fiscal mabasa ehurumende. Mutero hurongwa, vari rakakamurwa zveupfumi, sangano uye zviri pamutemo.

Aimbova zvinosanganisira kuenzana, kururamisira, pachena, kusavapo infringements ose, kuti feasibility uye chinhu chikuru - nyore. Izvi zvinoreva kuti mutero mutemo unoshanda mitero zvose zvakaenzana, zvisinei chinzvimbo chavo uye chinzvimbo munzanga. Uyezve, mumwe kunzwisisa chii waanoripira kune bhajeti, uye kusvika papi mari aya mhosva nacho.

KweSangano unosanganisira mashoko nenguva uye kugara yezvinoreva mitoro kuti hurumende. Legal nokudzorwa nemirayiro.

Basa mutero wemuTesitamende State

Pasinei kwavo munhu akazvimiririra, vane basa rakafanana munyika yose mhando chikuru mutero enyika:

1. Ichi chinhu zvoupfumi basa kuchikonzerwa kwakarongeka mashandiro kuti kudyidzana pakati hurumende masangano uye bhizimisi sangano (dzimwe nguva - dzinongoitika munhu).
2. Panguva mhando chete siyana ehurumende mutero hurongwa vari zvakafanana havatsananguri basa nhau mitoro kuti bhajeti ndiwo chinhu chinokosha mu paumbwe bhajeti coffers.
3. The zvoupfumi kushanda fiscal mashandiro ndiwo murau zvezvipfuwo Rwako zvemari munyika uyo kuona ifare vanhu.
4. Uye chokupedzisira - the mubhizimisi basa anotora kutarisirwa mamiriro ramangwana parutivi nomazvo fiscal negwaro.

Ezvinhu fiscal yesosaiti muna Russian Federation

Zvakaoma kuongorora fiscal wokuti nyika yedu. Kunyange zvazvo, kana chete nokuti mamiriro haana kukwana kwemakore anopfuura maviri nokuda kwoUmambo zvakajeka sungiro uye kumanikidzira muripo mashandiro, saka mhando mutero enyika muna Russian Federation vakachinja kakawanda.

Nhasi tinogona kutaura kuti kwedu replenishment kwacho isisina simba uye yakajeka kuzvidzora, kunyange zvaikwanisa uchiripo. Achitaura vapedzisira, rakachengetedzwa ubatanidzwe qualitatively kunyatsobudirira pamutemo uye dzepamutemo mabasa, Kuwanikwa kubatsirwa uye munhu ainoita payers. Uye kuti ashande zvinobudirira, asi izvi hazvina kuitika nokuda kuvapo kunzwisisa administrative wemuTesitamende nyika uye kukwirira pamwero muboka revatungamiriri.

The mutero Hurongwa, mhando huru mitero muUnited States

The United States hurumende kwemazana emakore akawanda zvinobudirira inoomerera mutemo mazvake, rwakazokura hwaro pamusika ukama hurumende. Izvi zvinoreva kuti mashandiro yomutero ino munyika uyewo kubudirira uye unoshanda sezvinoita wachi.

Nokuda mukuru padanho makomborero, uyewo kuvimbika nedanho depreciation kubva pazvinhu yesangano (nokudaro zvichiita kuti kuderedza pfuma), mari iri fiscal coffers zvakajeka kusimbiswa.

Nokufamba basa rayo, vekuAmerica vanofanira kuisa nhamba mitero zvikuru:

• fiscal muunganidzwa rokutengesa;
• mari aite;
• mari kuti mari inishuwarenzi evanhu;
• yomunharaunda mutoro pamusoro bhizimisi basa (zvinoshanda mumwe ezvinhu nomumwe).

Mhando mutero enyika muEurope

Western European nomazviri fiscal chezvawanyora qualitatively rakasiyana kazhinji kugamuchirwa dzakawanda tsika. Kanenge chokwadi kuti ndiye akanyanya kuchinja panyaya vatakuri mutero munataisireva.

Somuenzaniso, muFrance hapana mutero mazororo uye vemarudzi ose zvikomborero, asi hurumende iri akavimbika kushandisa dzebhizimisi masangano ose nokukurumidza depreciation prices. The akaderedza zvazvingava kwomunguva fiscal mutoro makambani kuti akarwawo basa nesayenzi ari uchishandisa mukamuri.

Asi mutero German mutemo akasiyana yepamusoro yechimbadzo kuita. Dzimwe nguva mari mitero kusvika 50% kuti mamwe mabasa. Panyaya iyi, iyo marangirwo vasiri uchiwirirana mabasa pamutemo nyore kusvika stratospheric. Zvisinei, European nemafungiro akadaro kuti vemo Entrepreneurs, izvi hazvina kutyisidzira, saka chezvipo replenishment mashandiro ari kugadziridzwa sowakajeka.