Te Taake i runga i ngā Wehenga me te Me pēhea te Tātai
Pengantar
He momo hokinga moni whakangao e tino tumanakohia ana e ngā kaipupuri moni ngā wehewehenga. Ehara i te mea he moni tāpiri anake e puta mai ana, engari he tohu anō hoki mō te hauora pūtea o te kamupene. Heoi, pērā i ētahi atu momo moni whiwhi, ka tākehia ngā wehewehenga e te kāwanatanga. Ka matapakihia e tēnei tuhinga te tāke wehewehenga me pēhea te tatau, inā koa i roto i te horopaki o Initonīhia.
Te Whakamāramatanga me ngā Momo o ngā Wehenga
Ko ngā wehewehenga ko te tohatoha o ngā hua, ngā whiwhinga rānei ki ngā kaipupuri hea i runga i te maha o ngā hea kei a rātou. Ka taea te utu i ngā wehewehenga mā te moni (wehenga moni) mā te hea rānei (wehenga hea).
1. Ngā Huarahi Moni: Ngā huarahi e utua ana i roto i te moni. Ka whiwhi ngā kaiwhiwhi huarahi moni i ngā moni kua tāpuihia ki roto i ā rātou pūkete.
2. Ngā Wehenga Hea: Ka utua ngā wehewehenga hei hea. Nō reira, ka whiwhi ngā kaipupuri hea i ētahi atu hea hei utu mō te moni.
Ngā Ture Taake mō ngā Wehenga i Initonīhia
I Initonīhia, ko te kaupapa here e pā ana ki te taake wehewehenga kei raro i te mana o te Tari Matua o ngā Taake (DGT). Ko te tikanga, ko ngā wehewehenga e whiwhihia ana e ngā kaipupuri taake takitahi o te motu ka pāngia e te Taake Moni Whiwhi (PPh) e ai ki te Ture Taake Moni Whiwhi 4 pararāfu (1).
Heoi anō, he mea nui anō hoki kia mōhio ki ngā panonitanga ki ētahi ture hou, pērā i ngā mea kua whakatakotoria i roto i te Ture mō te Whakaōrite i ngā Ture Taake (UU HPP) e whakarato ana i ngā whakaritenga e pā ana ki te taake moni whiwhi mō ngā wehewehenga.
Ngā Reiti Taake mō ngā Wehenga
Ko te tikanga, ka pāngia ngā wehewehenga e te taake moni whiwhi whakamutunga i te reiti o te 10% (tekau ōrau) o te tapeke o ngā wehewehenga i whiwhihia e ngā kaipupuri hea. Heoi anō, kei reira ētahi whakaritenga e whakaae ana ki ngā reiti rerekē i runga i te pūtake o ngā wehewehenga:
1. Ngā Huarahi Moni mai i Tāwāhi: He rerekē te tikanga tatau mō ngā huarahi moni e ahu mai ana i tāwāhi, ā, e utua ana ki ngā kainoho o Initonīhia, ā, ka pāngia pea e ngā taake tāpiri.
2. Ngā wehewehenga mai i roto i te whenua: Mō ngā wehewehenga i whiwhihia mai i ngā kamupene kua whakatūria, ā, kei te whakahaeretia i Initonīhia, ka taea te whakamahi i te reiti Taake Moni Whiwhi whakamutunga o te 10%.
Tikanga Tātai Taake mō ngā Wehenga
Hei mārama ki te tatau i ngā takoha wehewehenga , me matapaki tātou i ētahi tauira o ngā āhuatanga ka pā ki ngā kaipupuri moni. Ko ngā mahi e whai ake nei:
1. Ngā Wehenga Moni
Hei tauira, kei te kaipupuri hea tetahi kaipupuri moni i roto i te Kamupene ABC. I te mutunga o te tau, ka whakatau te Kamupene ABC ki te tohatoha i te moni wehewehe o te Rp5.000 mo ia hea. Mena kei te kaipupuri moni te 1.000 hea, ko te moni wehewehe ka riro mai ko:
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Te Tapeke o te Wehenga Moni = Te maha o ngā Hea x Te Wehenga mō ia Hea
= 1.000 hea x Rp. 5.000
= Rp. 5.000.000
""
Muri iho, hei tatau i te taake moni whiwhi whakamutunga hei utu, ka whakamahia e mātou he reiti taake o te 10%:
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Taake Moni Whiwhi Whakamutunga = Tapeke o ngā Wehenga Moni x Reiti Taake
= Rp. 5.000.000 x 10%
= Rp. 500.000
""
Nō reira, me utu e ngā kaipupuri moni te taake o te IDR 500.000 mō te wehewehenga moni whiwhi o te IDR 5.000.000.
2. Ngā Wehenga Hea
Mena ka whakatau a PT ABC ki te utu i ngā wehewehenga i roto i te ahua o ngā hea me te ōwehenga o te 5:1 (1 hea hou mō ia 5 hea e puritia ana), ā, ko te utu mākete i te wā i whiwhihia ai te wehewehenga he IDR 6.000 mō ia hea , kāti:
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Ngā Hea Hou = Te maha o ngā Hea kei a koe / Te ōwehenga Wehenga Hea
= 1.000 hea / 5
= 200 ngā hea
""
Ko te aromatawai wehewehenga o te hea ko:
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Uara Wehenga Hea = Hea Hou x Utu Mākete mō ia Hea
= 200 hea x Rp. 6.000
= Rp. 1.200.000
""
Te tatau i te taake mō ngā wehewehenga hea i te reiti o te 10%:
""
Taake Moni Whiwhi Whakamutunga = Uara Wehenga Hea x Reiti Taake
= Rp. 1.200.000 x 10%
= Rp. 120.000
""
Nō reira, ka utua e ngā kaipupuri moni te taake o te IDR 120.000 mō ngā wehewehenga hea ka riro mai.
3. Ngā Huarahi Whakaputa mai i Tāwāhi
Mena ka whiwhi te kaipupuri moni i ngā wehewehenga mai i tētahi kamupene kei tāwāhi e $1.000 te uara, ā, ko te taake i whakatakotoria e te whenua taketake he 15%, kāti:
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Ngā Huarahi Moni Kē Kupenga = Ngā Huarahi Moni Kē Katoa – Ngā Taake Kē
= USD1.000 – (USD1.000 x 15%)
= USD1.000 – USD150
= 850 tāra tāra
""
Hei tauira, mēnā ko te utu whakawhiti i taua wā he IDR 14.000 mō ia USD, ko te uara wehewehe i roto i te rupiah koia tēnei:
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Te Wehenga Kupenga i roto i te Rūpiah = Te Wehenga Kupenga o Tawahi x Te Reiti Whakawhiti
= USD 850 x Rp. 14.000
= Rp. 11.900.000
""
Ngā taake i whakatakotoria ki Initonīhia (mehemea kāore he Whakaaetanga Ārai Taake Takirua):
""
Taake Moni Whiwhi Whakamutunga ā-Rohe = Ngā Wehenga Kupenga i roto i te Rūpiah x Reiti Taake
= Rp. 11.900.000 x 10%
= Rp. 1.190.000
""
Ngā Tangohanga Pea i roto i te Tukanga mā te Whakamahi i ngā Whakatenatena Taake Wehewehenga
I ētahi wā, kei reira anō ngā whakatenatena tāke e āhei ai te kore tāke i ngā wehewehenga, te iti iho rānei o te tāke mēnā ka whakangaohia anō i roto i ētahi āhua e ai ki ngā whakaritenga me ngā ture a te kāwanatanga. Ko te whāinga o ēnei whakatenatena he whakatenatena i te whakangao anō ki te ōhanga ā-rohe, ka taea ai te whakarato i ngā painga whānui ake.
Te Katinga
He mea nui te mōhio me te mārama ki te tatau i ngā takoha wehewehenga mō ngā kaipupuri moni katoa. Mā tēnei mōhiotanga, ka taea e ngā kaipupuri moni te whakamahere me te whakahaere pai ake i ā rātou pūtea, me te whakarite kia tutuki i a rātou ngā herenga takoha katoa e tika ana. He mea pai kia noho tonu ki ngā ture takoha hou, me te kōrero ki tētahi tohunga takoha mō ngā rautaki haumi tino pai .
Mā ngā mōhiotanga kua whakarārangihia i runga ake nei, ko te tūmanako ka pai ake te mārama o ngā kaipānui ki te ariā o te taake wehewehenga me te pēhea te tatau tika i roto i ngā āhuatanga haumitanga rerekē ka tūtaki pea rātou.
