State inqubomgomo yentela

Inqubomgomo kwezimali isimo ungaphakathi imisebenzi Analogue yayo inqubomgomo yentela. Kusekelwe, yokuqala, kwaba ukuhumusha izwi ne- lo mqondo ezisusela olimini lwesiLatin: zezimali - «igadle kwezwakala nasezimalini isimo" kanye fiscalis - a term esihlobene yengcebo. Okwesibili, i-main kwezomnotho zomculo isimo isiqondiso kuleli zwe kukhona isabelomali nezintela, okuyinto kulawulwa kuphela esebenzisa kwezimali amathuluzi.

Ngokusekelwe kulokhu okungenhla, kungenzeka ukwakha incazelo: inqubomgomo kwezimali isimo uhlelo isimo somthetho we umnotho esebenzisa ukwenza izinguquko ezifanele imali yomphakathi, uhlelo intela futhi, ngokuvamile, isabelomali isimo, ukwandisa izinga zokukhiqiza, umsebenzi, ukulawula izinga lokwehla kwamandla emali Inkomba kanye nokukhula komnotho ngempumelelo .

Izindleko nezintela isimo - eyisisekelo amathuluzi yalolu hlobo kwenqubomgomo. inqubomgomo Fiscal zingaba nomthelela ezahlukene ngemvelo ukuzinza umnotho wayo (emihle nemibi). Le nqubomgomo kufanele afake oyiyo zenyathi ezifana isabelomali, intela kanye kuqiniswa.

Tinchubomgomo letihlose eliletha ukuthula kwangaphakathi, kumelwe silondoloze ukulinganisela isidingo aggregate kanye supply, usebenzisa amathuluzi bushelelezi iyehla iyenyuka kwezomnotho.

Yezinjongo eziyinhloko le nqubomgomo:

• ukulawula izinga ezidingekayo yokuqashwa;
• ekufezeni nekusimama nokukhula komnotho;
• ukulawula izinga lokwehla kwamandla emali.

Kuqiniswa kwenqubomgomo isimo lufanele lwenteke kulamazinga lalandzelako ngokusebenzisa kokubili isabelomali kanye Intela izinqubomgomo, futhi ngokusebenzisa yemali, kodwa kuphela ukudidiyela egcwele izenzo phakathi kwazo. Le nqubomgomo, ngenxa yayo ithonya umsebenzi kwezomnotho izinhlangano, kumele ngokwanele nkomoni.

Njengoba kakade ezicijile phandle, izintela ungomunye kwezinsimbi zomculo kwezezimali mgomo, futhi, ngokufanelekile, intela inqubomgomo - ngempela ebalulekile elementi isimo ukulawula kwezomnotho izinqubo. Ngakho-ke, lo mkhakha ochwepheshe ulwazi eziningi ukunakwa ikhokhelwa ngezigaba zayo kanye ukuthayipha. Izinhlobo inqubomgomo yentela efanele okucatshangelwa izimfuneko ezithile obusebenzayo: lunye ewumngcingo, nsuku indawo, njengoba imigomo yesikhathi eside futhi ngezinga, kanye okuqondiswe kwenqubomgomo.

inqubomgomo Fiscal nsuku indawo ingabonwa amazinga endaweni, esifundeni sikahulumeni. Lesi sigaba kunemibandela, ngoba namuhla kahulumeni endawo nawesifunda awunawo umthetho wentela. Futhi ngenkathi kuphela federal uhulumeni okungukuthi ngaphansi ukuthuthukiswa eyisisekelo intela amaqhinga namasu, futhi umthwalo wemfanelo aphansi mazinga afaka olungenamkhawulo yabo ukuqaliswa.

Lunye inikeza uphawu elandelayo izinhlobo: utshalomali, nomphakathi kanye nenqubomgomo amasiko. Lesi sigaba kusekelwe inqubomgomo Inani lentela osetshenziswayo.

Ngokusho imigomo yesikhathi eside futhi ngezinga yabo zihlukaniswa: inqubomgomo yamasu ukusebenza eminyakeni iminyaka emithathu, futhi Tactical, eyenzelwe iminyaka efinyelela kwemithathu.

Lokukhomba inqubomgomo yentela sihlinzekela enjalo ezahlukeneyo zalo: kokulawulwa futhi zokulawula, ukuqondisa, namaphepha kuhlanganiswe.

Inqubomgomo kwezimali isimo nge amathuluzi abo kuthinta supply ekuhlanganisweni (isamba izindleko izinkampani) kanye funa aggregate (ngamanye amagama, Kubiza). Kulokhu, njengoba amathuluzi asetshenziswa engenayo kanye nezindleko kwesabelomali isimo (izintela, uhulumeni ekuthengweni kwempahla kanye nasezinhlelweni tranferty).