Imithombo Yemali Engenayo Kahulumeni
Imali engenayo kahulumeni iyisici esibalulekile ekuphathweni kwezezimali kwezwe. Inesibopho sokuxhasa ngezimali izindleko zikahulumeni, kungaba ngezokuthuthukiswa kwengqalasizinda, imfundo, ukunakekelwa kwezempilo, noma ezokuvikela. Ngakho-ke, ukuqonda imithombo yemali engenayo kahulumeni kubalulekile ukuze kube nesithombe esiphelele sendlela izimali zikahulumeni eziphathwa ngayo. Lesi sihloko sizohlola imithombo eminingana ebalulekile yemali engenayo kahulumeni ngokujulile.
1. Intela
Intela iwumthombo omkhulu wemali engenayo emazweni amaningi, okuhlanganisa ne-Indonesia. Intela ikhokhiswa njengeminikelo ephoqelelwe ekhokhwa ngabantu ngabanye kanye namabhizinisi kuhulumeni. Intela ihlukaniswe ngezigaba eziningana ngokusekelwe esihlokweni sabo kanye nenjongo yabo:
– Intela Yengeniso (PPh): Le ntela ikhokhiswa emalini engenayo etholwe noma etholwe ngabantu ngabanye noma izinhlangano zebhizinisi. E-Indonesia, i-PPh ihlukaniswe kabanzi ngezinhlobo eziningana, njenge-PPh Article 21 yabasebenzi, i-PPh Article 22 yezohwebo, kanye ne-PPh Article 23 yamakhosi kanye nezabelo.
– Intela Yentengo Eyengeziwe (i-VAT): I-VAT ikhokhiswa ezimpahleni nasezinsizeni ezithengiswayo. Lena intela engaqondile futhi idluliselwa kumthengi wokugcina. I-VAT ingenye yemithombo emikhulu yentela ngoba cishe zonke izimpahla nezinsizakalo zingaphansi kwale ntela.
– Intela Yomhlaba Nezakhiwo (PBB): Le ntela ikhokhiswa kubunikazi bomhlaba nezakhiwo. Inani elikhokhwayo livame ukubalwa ngokusekelwe entengo yokuthengisa ekhokhiswa intela (NJOP).
– Intela Yokuthumela Ngaphandle Nokungenisa: Ifakwa ezimpahleni ezithunyelwa ngaphandle noma ezingeniswayo, le ntela ihlose ukulawula ukugeleza kwezimpahla nokuvikela imboni yasekhaya ekuncintisaneni okungafanele.
2. Imali Engenayo Kahulumeni Engeyona Intela (i-PNBP)
Ngaphezu kwentela, uhulumeni uthola nemali evela kwi-Non-Tax State Revenue (PNBP). Lena imali engenayo etholakala kweminye imithombo, njenge:
– Izabelo Zebhizinisi Eziphethwe Nguhulumeni: Izinkampani eziphethwe nguhulumeni kudingeka zikhokhe izinzuzo ngenzuzo yazo. Ama-SOE afana ne-PT Pertamina, i-PT PLN, kanye ne-PT Telkom Indonesia anikela izinzuzo ezinkulu emalini engenayo kahulumeni.
– Imali Engenayo Yezinsiza Zemvelo: Ifaka phakathi imali engenayo evela ezivumelwaneni zamahlathi, izimali zezimayini, kanye nemali yokudoba. Amazwe anezinsiza zemvelo eziningi, njenge-Indonesia, avame ukuthola imali engenayo enkulu kulo mkhakha.
– Izinhlawulo Nezijeziso: Uhulumeni uthola futhi imali engenayo evela ezinhlawulo kanye nezijeziso ezibekwa ngenxa yokwephulwa kwemithetho ethile, njengokwephulwa kwemithetho yomgwaqo kanye nezinhlawulo zemvelo.
– Ukuphathwa Kwempahla Kahulumeni: Kuhlanganisa ukuqasha izakhiwo noma umhlaba kahulumeni, kanye nemiphumela yokusebenza evela ekutshalweni kwezimali kukahulumeni njengokutshalwa kwezimali kumabhondi noma ama-sukuk.
3. Isikweletu
Uma imali engenayo yentela kanye nemali engenayo kahulumeni engakhokhi intela inganele ukumboza izindleko zikahulumeni, uhulumeni ngezinye izikhathi kufanele aboleke imali. Lesi sikweletu singavela ngaphakathi ezweni noma kwamanye amazwe:
– Isikweletu Sasekhaya: Uhulumeni angakhipha amabhondi noma izibambiso zikahulumeni emakethe yezezimali yasekhaya. Izikhungo zomphakathi nezasekhaya ziyakhuthazwa ukuthi zihlanganyele kulokhu kuxhaswa ngezimali.
– Isikweletu Sangaphandle: Le mboleko ingavela kwamanye amazwe noma izinhlangano zomhlaba wonke njengeBhange Lomhlaba kanye ne-IMF. Nakuba ingandisa imali engenayo, lesi sikweletu kumele siphathwe ngokucophelela ukuze kugwenywe ukwanda kwemithwalo yokukhokha esikhathini esizayo.
4. Izibonelelo
Isibonelelo siwuhlobo losizo lwezezimali olunikezwa elinye izwe noma inhlangano yamazwe ngamazwe, okungadingeki ukuthi lubuyiselwe. Izibonelelo zivame ukunikezwa kumaphrojekthi athile abhekwa njengabalulekile ekuthuthukisweni kwezwe. Nakuba zingenkulu njengeminye imithombo yemali engenayo, izibonelelo zingadlala indima ebalulekile ekuxhaseni amaphrojekthi athile.
5. Abanye
– Imali Engenayo Evela Kumalotho Nokugembula Okulawulwayo: Amanye amazwe, nakuba kungewona wonke, ayagunyaza futhi akhokhise intela kumalotho nokugembula. Imali engenayo evela kulo mkhakha ivame ukutshalwa kabusha ezinhlelweni zomphakathi.
– Inzuzo Yokulondoloza kanye Nokutshalwa Kwezimali: Ngaphandle kokutshalwa kwezimali okuqondile, uhulumeni angathola inzuzo futhi ngokushintsha kwenani lezimpahla ezigciniwe njengegolide noma ukushintshaniswa kwemali yangaphandle.
Izinselele Zemali Engenayo Kahulumeni
Ukuthuthukisa imali engenayo kahulumeni akuwona umsebenzi olula. Uhulumeni ubhekene nezinselelo eziningana ekuphatheni nasekukhuliseni imali engenayo:
– Ukugwema Intela: Enye yezinselele ezinkulu ukugwema intela, kungaba ngemisebenzi yezomthetho efana nokuhlela intela noma engekho emthethweni njengokugwema intela. Ukuqapha okwengeziwe kanye nokusetshenziswa kobuchwepheshe bolwazi kubalulekile ekulweni nalokhu.
– Ukuguquguquka Kwentengo Yezimpahla: Amazwe athembele emalini engenayo evela ezinsizeni zemvelo kumele alungele ukubhekana nokuguquguquka kwentengo yezimpahla okungathinta imali engenayo.
– Ukuguquguquka Komnotho Womhlaba Wonke: Izinkinga zomnotho womhlaba wonke noma ukuguquguquka kwamazinga okushintshaniswa kwemali kungathinta imali engenayo kahulumeni, ikakhulukazi emazweni athembele ekuhwebeni kwamazwe ngamazwe.
– Ukusebenza Kahle Nokusebenza Kahle Kwamabhizinisi Aphethwe Nguhulumeni: Inzuzo evela Emabhizinisini Aphethwe Nguhulumeni inganda uma ukusebenza kahle kanye nenzuzo yalezi zinkampani kukuhle kakhulu.
Isiphetho
Imithombo eyahlukene yemali engenayo kahulumeni inikeza isisekelo esiqinile sokuphathwa kwezimali zikahulumeni okunengqondo. Intela iyisici esikhulu kunazo zonke, kodwa imali engenayo kahulumeni engekho ngaphansi kwentela (i-PNBP), izikweletu, izibonelelo, neminye imithombo nayo idlala indima ebalulekile. Ukuze kwandiswe imali engenayo, uhulumeni kumele athathe isinyathelo ekubhekaneni nezinselelo ezikhona, njengokuthuthukisa ukusebenza kahle kwamabhizinisi kahulumeni (ama-SOE), ukuvimbela ukugwema intela, kanye nokuzivumelanisa nezinguquko zomnotho womhlaba wonke. Ngokuphathwa okuphumelelayo, imali engenayo kahulumeni ingasetshenziswa kangcono ukukhuthaza intuthuko kanye nenhlalakahle yomphakathi.
