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 wehewehe, me matapaki tātou i ētahi tauira o ngā āhuatanga ka pā mai 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%:
""
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:
""
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.
