He aha ka VAT? Hiki ke lohe pinepine ʻia kēia hoʻopōkole ʻelua mai ka poʻe maʻamau a me ke kīwī. Akā ʻaʻole ʻike ka poʻe āpau i ke ʻano o kēia mau leka ʻekolu. Ma kēia ʻatikala e haʻi mākou iā ʻoe i ka manaʻo o ka VAT a me ka hiki.
He aha ka manaʻo o ka VAT
Kū ka VAT i ka ʻauhau hoʻohui waiwai. ʻO VAT kahi ʻauhau hoʻokele, kahi ʻano o ka haʻalele ʻana i ka waihona o ka ʻāina o kahi ʻāpana o ka waiwai o kahi maikaʻi, hana a lawelawe paha. No laila, no ka mea kūʻai mai, he uku kēia ʻauhau i ke kumukūʻai o nā waiwai, i huki ʻia mai iā ia e ka mokuʻāina.
Ke kūʻai ʻana i kekahi huahana, hiki iā ʻoe ke ʻike i ka nui o ka VAT ma ka hōʻoia. ʻO kahi mea hoihoi ʻo ia ka uku ʻia o ka VAT no ka huahana hope loa, akā no kēlā me kēia mea i komo i kāna hana.
ʻO kahi laʻana, e kūʻai aku i kahi pākaukau, pono ʻoe i ke kūʻai mua i nā papa, kūʻai i nā mea hoʻopaʻa, nā varnish, hāʻawi i ka hale kūʻai, etc. A ʻo kahi hopena, uku ʻia ka ʻauhau hoʻohui waiwai e kēlā me kēia mea i komo i ke kaulahao.
- ʻO ka hale kūʻai kamana ma hope o ke kūʻai ʻia ʻana o nā lāʻau e hoʻohuli i ka VAT i ka waihona (ka uku paneʻe ma ka ʻokoʻa o ke kumukūʻai o nā lāki a me nā papa).
- ʻOihana hale hana - ma hope o ke kūʻai ʻia ʻana o ka papaʻaina i ka hale kūʻai (pākēneka mai ka ʻokoʻa o ke kumukūʻai o nā papa a me nā huahana i hoʻopau ʻia).
- E hoʻokuʻu ka hui loiloi i ka VAT ma hope o ka helu hou ʻana i nā uku hoʻouna, a pēlā aku.
Hoʻoemi kēlā me kēia mea hana hou i ka nui o ka ʻauhau hoʻohui waiwai i kā lākou huahana e ka nui o ka VAT i uku ʻia e nā kumuhana o mua. No laila, he ʻauhau VAT i hoʻoili ʻia i ka waihona ma nā pae o ka hana i ke kūʻai ʻia ʻana.
He mea nui e hoʻomaopopo i ka nui o ka VAT hilinaʻi i ka nui o ka huahana (hoʻoholo kēlā me kēia ʻāina nona iho he aha ka ʻauhau ma kekahi huahana ʻē aʻe paha). ʻO kahi laʻana, ma nā pono hana a i ʻole nā mea kūkulu hale, hiki i ka VAT ke hōʻea i 20%, ʻoiai ma nā huahana pono, hiki i ka helu ʻauhau ke hapalua o ka nui.
Eia nō naʻe, nui nā hana i kū ʻole i ka VAT. A hou, hoʻoholo ke alakaʻi o kēlā me kēia ʻāina nona iho i ka mea e hoʻokau ai i kahi ʻauhau a me nā mea ʻole.
E like me kēia lā, pili ka VAT ma kahi o 140 mau ʻāina (i Lūkia, ua hoʻokumu ʻia ka VAT ma 1992). ʻO kahi mea hoihoi ʻo ia ka waihona o ka Russian Federation i loaʻa ma kahi o ka hapakolu o kāna loaʻa kālā mai ka hōʻiliʻili o ka VAT. A i kēia manawa, ke kāpae nei i ka aila a me ka ʻaila, ka mahele o kēia ʻauhau i nā loaʻa kālā ma kahi o 55%. ʻOi aku ia i ka hapalua o nā loaʻa kālā a ka mokuʻāina!
