Me yasa ake yin wannan kwas?
Dokar 11/2020, na Disamba 30, kan Kasafin Kasafin Kudi na Jihohi na shekara ta 2021, ta ƙunshi matakan haraji waɗanda ke rage Harajin Kamfanoni a matsayin kuɗaɗen gudanarwa don hannun jari a babban birnin kasar ko na kuɗaɗen ƙungiyoyi, cirewa don saka hannun jari a cikin shirye-shiryen cinematographic, jerin audiovisual da live nuna wasan kwaikwayo da kuma m arts, kazalika da zuba jari a kasashen waje Productions na manyan cinematographic ko audiovisual ayyuka, da tsari na fita haraji ko "fita haraji", da kasafi na samun kudin shiga ta aikace-aikace na kasa da kasa haraji nuna gaskiya tsarin mulki. Duk matakan tallafi na fannin al'adu da na yanayin haraji da aka ɗauka don magance tasirin tattalin arziki da zamantakewa na COVID-2019 kuma za a yi nazari. Hakanan za a magance matakan da aka ɗauka don samun ƙarin bayani don inganta duka biyun sarrafawa da kuma taimakawa masu biyan haraji a cikin aikin tantance kansu na IS.
Amma don dalilai na tsarawa, matakan da za a aiwatar da su a cikin 2022 tare da gyare-gyare masu zuwa za su kasance masu mahimmanci: ka'idojin tasirin canje-canje a cikin mazaunin haraji, tsarin mulki wanda ya dace da SICAV, tsarin cirewa don zuba jari na kasashen waje na cinematographic argometrajes. , Doka don yin la'akari da ingantaccen samun kudin shiga da aka samu ta ƙungiyoyin da ba mazauna ba da kuma ci gaba na dindindin a cikin tsarin mulki na musamman na nuna gaskiya na kasafin kuɗi na duniya, tsarin tsarin ƙungiyoyi na musamman da aka sadaukar da shi ga rushewar gidaje, tsarin haɗin gwiwar kasafin kuɗi na musamman ko na "Cikakken keɓaɓɓen keɓaɓɓen keɓaɓɓu da keɓaɓɓen keɓaɓɓen ruwa" ko kafa mafi ƙarancin gudunmawar kashi 15% na tushen haraji ga wasu masu biyan haraji.
Koyarwar za ta sami wasu ƙarin kayan aiki inda za a sami "bita" na duk Harajin Kamfanin kuma wanda za a ƙara cikakken zaɓi na shawarwarin da suka fi dacewa na Babban Darakta na Haraji na shekaru 2021 da 2022, haka kuma. a matsayin jumla mai mahimmanci a cikin haraji.
Manufofin
- Koyi game da sabbin abubuwan da aka aiwatar a cikin shekarar kuɗi ta 2021 da waɗanda za a aiwatar a cikin shekarar kuɗi ta 2022.
- Samun bayanai kan tambayoyi, fikihu da tambayoyi masu amfani game da IS.
Shirin
- Module 1. Labarai na 2021 Southern Corporate Tax motsa jiki I. Inda za a magance kashe kuɗin gudanarwa, ragi don saka hannun jari, ka'idojin harajin fita, fayyace haraji na ƙasa da ƙasa da matakan da suka shafi wajibcin kima da kai.
- Module 2. Labarai don aikin 2021 II Corporation Haraji. Inda za a tattauna tsarin dawo da Harajin Kamfanoni ban da bayyani dalla-dalla manyan tambayoyin dauri da hukunce-hukuncen kotuna kan Harajin Kamfanoni.
- Module 3. Abubuwan da suka bambanta na haraji. Inda, a tsakanin sauran batutuwa, za a magance matsalolin asymmetries, sakamakon Brexit, laifukan haraji, fa'ida ta asali, cryptocurrencies, da sauransu. a cikin yanayin SI.
- Module 4. Labarai don aikin motsa jiki na Kamfanin 2022. Inda za mu magance canje-canje a cikin mazaunin haraji, SICAVs, ragi don saka hannun jari, harajin ƙasa da ƙasa na gaskiya, ƙungiyoyin da aka sadaukar don hayar gidaje, tsarin ƙarfafa haraji na musamman, da dai sauransu. Hakanan ya haɗa da nassoshi ga Farar Takarda akan Gyara Haraji.
ƙungiyar ilimi
Emilio Poyatos Gil. Shugaban Buga Abubuwan Haraji a Wolters Kluwer.
