Nā Kumuwaiwai o ka Loaʻa kālā o ka Moku'āina
He ʻano koʻikoʻi ka loaʻa kālā o ke aupuni no ka hoʻokele kālā o ka ʻāina. Na ia ke kuleana no ke kālā ʻana i nā lilo o ke aupuni, inā paha no ka hoʻomohala ʻana i nā pono hana, ka hoʻonaʻauao, ka mālama ola kino, a i ʻole ka pale kaua. No laila, he mea nui ka hoʻomaopopo ʻana i nā kumu o ka loaʻa kālā o ke aupuni no kahi kiʻi piha o ke ʻano o ka hoʻokele ʻana i nā kālā o ke aupuni. E nānā pono kēia ʻatikala i kekahi mau kumu nui o ka loaʻa kālā o ke aupuni.
1. ʻAuhau
ʻO nā ʻauhau kekahi kumu waiwai nui no nā ʻāina he nui, me Indonesia pū kekahi. Hoʻokau ʻia nā ʻauhau ma ke ʻano he mau haʻawina i koi ʻia e uku ʻia e nā kānaka a me nā ʻoihana i ka mokuʻāina. Ua māhele ʻia nā ʻauhau i kekahi mau ʻano e pili ana i kā lākou kumuhana a me ka pahuhopu:
– ʻAuhau Loaʻa (PPh): Hoʻokau ʻia kēia ʻauhau ma luna o ka loaʻa kālā i loaʻa a loaʻa paha e nā kānaka a i ʻole nā hui ʻoihana. Ma Indonesia, ua māhele hou ʻia ka PPh i kekahi mau ʻano, e like me ka PPh Paukū 21 no nā limahana, PPh Paukū 22 no ke kālepa, a me PPh Paukū 23 no nā uku aliʻi a me nā mahele.
– ʻAuhau Hoʻohui Waiwai (VAT): Hoʻokau ʻia ka VAT ma nā waiwai a me nā lawelawe i kūʻai ʻia. He ʻauhau ʻaʻole pololei kēia a hāʻawi ʻia i ka mea kūʻai hope loa. ʻO VAT kekahi o nā kumu ʻauhau nui loa no ka mea ua pili ka hapa nui o nā waiwai a me nā lawelawe i kēia ʻauhau.
– ʻAuhau ʻĀina a me ke Kūkulu Hale (PBB): Hoʻokau ʻia kēia ʻauhau ma luna o ka ʻāina a me ka hale. Hoʻomaulia pinepine ʻia ka nui e uku ʻia ma muli o ke kumukūʻai kūʻai ʻauhau ʻia (NJOP).
– ʻAuhau Hoʻokuʻu Aku-Kai Mai: Kau ʻia ma luna o nā waiwai i hoʻokuʻu ʻia aku a lawe ʻia mai paha, ʻo ka manaʻo o kēia ʻauhau e kāohi i ke kahe o nā waiwai a pale i ka ʻoihana kūloko mai ka hoʻokūkū kūpono ʻole.
2. ʻAuhau ʻAuhau Mokuʻāina (PNBP)
Ma waho aʻe o nā ʻauhau, loaʻa pū ke kālā i ke aupuni mai ka ʻAuhau ʻAha Mokuʻāina ʻAʻole ʻAuhau (PNBP). ʻO kēia ka loaʻa kālā i loaʻa mai nā kumu ʻē aʻe, e like me:
– Nā Māhele ʻOihana o ke Aupuni: Pono nā ʻoihana o ke aupuni e uku i nā mahele ma kā lākou loaʻa kālā. Hāʻawi nā SOE e like me PT Pertamina, PT PLN, a me PT Telkom Indonesia i nā mahele nui i ka loaʻa kālā o ke aupuni.
– Loaʻa kālā o nā kumuwaiwai kūlohelohe: Hoʻokomo pū ʻia nā loaʻa kālā mai nā ʻaelike ululāʻau, nā uku mining, a me nā uku aliʻi lawaiʻa. Loaʻa pinepine i nā ʻāina me nā kumuwaiwai kūlohelohe he nui, e like me Indonesia, nā loaʻa kālā nui mai kēia ʻāpana.
– Nā uku hoʻopaʻi a me nā hoʻopaʻi: Loaʻa pū ke aupuni i ka loaʻa kālā mai nā uku hoʻopaʻi a me nā hoʻopaʻi i kau ʻia no kekahi mau hana hewa kānāwai, e like me nā hana hewa kaʻa a me nā uku hoʻopaʻi kaiapuni.
– Hoʻokele Waiwai o ka Mokuʻāina: Hoʻokomo pū ʻia ka hoʻolimalima ʻana i nā hale a i ʻole ka ʻāina o ka mokuʻāina, a me nā hopena hana mai nā hoʻopukapuka kālā aupuni e like me nā hoʻopukapuka kālā i nā palapala hoʻopaʻa a i ʻole sukuk.
3. ʻAiʻē
Ke lawa ʻole nā loaʻa kālā ʻauhau a me nā loaʻa kālā aupuni ʻaʻole ʻauhau e uhi i nā lilo o ka mokuʻāina, pono ke aupuni i kekahi manawa e hōʻaiʻē i nā kālā. Hiki ke loaʻa kēia ʻaiʻē mai loko mai o ka ʻāina a i ʻole ma waho:
– ʻAiʻē Kūloko: Hiki i ke aupuni ke hoʻopuka i nā palapala hoʻopaʻa a i ʻole nā waihona aupuni ma ka mākeke kālā kūloko. Paipai ʻia nā ʻoihana lehulehu a me nā ʻoihana kūloko e komo i kēia kālā.
– ʻAiʻē Kūwaho: Hiki ke loaʻa mai kēia hōʻaiʻē mai nā ʻāina ʻē aʻe a i ʻole nā hui honua e like me ka World Bank a me ka IMF. ʻOiai hiki iā ia ke hoʻonui i ka loaʻa kālā, pono e mālama pono ʻia kēia hōʻaiʻē e pale aku i ka hoʻonui ʻana i nā kaumaha uku i ka wā e hiki mai ana.
4. Nā makana
ʻO ke kālā kōkua he ʻano kōkua kālā i hāʻawi ʻia e kekahi ʻāina ʻē aʻe a i ʻole hui honua, ʻaʻole pono e uku ʻia. Hāʻawi pinepine ʻia nā kālā kōkua no nā papahana kikoʻī i manaʻo ʻia he mea nui no ka hoʻomohala ʻana o kahi ʻāina. ʻOiai ʻaʻole nui e like me nā kumu kālā ʻē aʻe, hiki i nā kālā kōkua ke pāʻani i kahi kuleana koʻikoʻi i ke kālā ʻana i nā papahana kikoʻī.
5. Nā mea ʻē aʻe
– Loaʻa kālā mai nā Lotteries i hoʻoponopono ʻia a me ka Piliwaiwai: ʻO kekahi mau ʻāina, ʻaʻole naʻe nā ʻāina āpau, e ʻae a ʻauhau i nā lotteries a me ka piliwaiwai. Hoʻopukapuka hou ʻia nā loaʻa kālā mai kēia ʻāpana i nā papahana kaiāulu.
– Loaʻa kālā mālama a me ka hoʻopukapuka kālā: Ma waho aʻe o ka hoʻopukapuka kālā pololei, hiki i ke aupuni ke loaʻa ka loaʻa kālā mai nā loli i ka waiwai o nā waiwai mālama e like me ke gula a i ʻole ke kālā haole.
Nā Pilikia i ka Loaʻa kālā o ka Moku'āina
ʻAʻole he hana maʻalahi ka hoʻonui ʻana i ka loaʻa kālā o ka mokuʻāina. Ke kū nei ke aupuni i kekahi mau pilikia i ka hoʻokele a me ka hoʻonui ʻana i ka loaʻa kālā:
– Ka Pale ʻana i ka ʻAuhau: ʻO kekahi o nā pilikia nui loa, ʻo ia ka pale ʻana i ka ʻauhau, inā ma o nā hana kū kānāwai e like me ka hoʻolālā ʻauhau a i ʻole nā hana kū ʻole i ke kānāwai e like me ka pale ʻauhau. He mea nui ka hoʻonui ʻana i ka nānā ʻana a me ka hoʻokō ʻana i ka ʻenehana ʻike e kūʻē i kēia.
– Ka Lūlū ʻana o ke Kumukūʻai o nā Huakaʻi: Pono nā ʻāina e hilinaʻi nei i ka loaʻa kālā mai nā kumuwaiwai kūlohelohe e mākaukau e kū i ka loli ʻana o ke kumukūʻai o nā waiwai i hiki ke hoʻopilikia i ka loaʻa kālā.
– Nā Dinamika Hoʻokele Waiwai Honua: Hiki i nā pilikia hoʻokele waiwai honua a i ʻole nā hanuʻu o nā kumukūʻai hoʻololi kālā ke hoʻopilikia i nā loaʻa kālā o ka mokuʻāina, ʻoi aku hoʻi no nā ʻāina e hilinaʻi nei i ke kālepa honua.
– Ka Pono a me ka Pono o nā ʻOihana Mokuʻāina: Hiki ke hoʻonui ʻia nā mahele kālā mai nā ʻOihana Mokuʻāina inā kūpono ka pono a me ka loaʻa kālā o kēia mau ʻoihana.
Ka hopena
Hāʻawi nā kumu like ʻole o ka loaʻa kālā o ka mokuʻāina i kahi kahua paʻa no ka hoʻokele kālā aupuni maikaʻi. ʻO nā ʻauhau ka ʻāpana nui loa, akā he kuleana koʻikoʻi nō hoʻi nā loaʻa kālā aupuni ʻaʻole ʻauhau (PNBP), ka ʻaiʻē, nā haʻawina, a me nā kumu ʻē aʻe. No ka hoʻonui ʻana i ka loaʻa kālā, pono ke aupuni e hana mua i ka hoʻoponopono ʻana i nā pilikia e kū nei, e like me ka hoʻomaikaʻi ʻana i ka pono o nā ʻoihana aupuni (SOE), ka pale ʻana i ka pale ʻauhau, a me ka hoʻololi ʻana i nā loli hoʻokele waiwai honua. Me ka hoʻokele pono, hiki ke hoʻohana pono ʻia nā loaʻa kālā o ka mokuʻāina e hoʻolaha i ka hoʻomohala a me ka pono o ka lehulehu.
