Gusobanura Politiki yo kugabanya umusoro ku binyabiziga bishya bikoresha ingufu zisukura

Minisiteri y'Imari, Ikigo gishinzwe Imisoro cya Leta, na Minisiteri y'Inganda n'Ikoranabuhanga mu Itangazamakuru basohoye "Itangazo rya Minisiteri y'Imari, Ikigo gishinzwe Imisoro cya Leta, na Minisiteri y'Inganda n'Ikoranabuhanga mu Itangazamakuru ku bijyanye no gusonerwa umusoro ku binyabiziga bikoresha imodoka zidasanzwe zitari iz'ubwikorezi zifite ibikoresho bihamye" (Nomero 35 yo mu 2020) na "Itangazo ry'Ikigo gishinzwe Imisoro cya Leta n'Ikigo gishinzwe Ikoranabuhanga mu Itangazamakuru ku bijyanye no gucunga gusonerwa umusoro ku binyabiziga bikoresha imodoka zidasanzwe zitari iz'ubwikorezi zifite ibikoresho bihamye" (Nomero 20 yo mu 2020), birushaho kunoza uburyo bwo gucunga politiki zihariye ku musoro ku binyabiziga bikoresha imodoka zidasanzwe.

Politiki zo korohereza no gutonesha abakiriya bagura imodoka nshya zikoresha ingufu zikoreshwa mu gusukura:

01 Uburyo bworoshye bwo gutunganya

Uburyo bwo kugabanya imisoro bwahinduwe kuva ku kugenzura no kugenzura inzego z’imisoro kugeza ku kwegurirwa ibigo by’inzobere kugira ngo bisuzumwe. Aho kwishingikiriza kuri "Tax Solement Catalog" kugira ngo igereranywe, inyungu ku misoro ubu ziboneka mu buryo bwikora hashingiwe ku "Catalog y’imodoka zidasanzwe zitwara abantu zidakoresha ubwikorezi zifite imiterere ihamye idakoresha umusoro ku kugura imodoka" (izwi nka "Catalog" iri hano).

"Catalog" irimo "Urutonde rw'amazina y'ibinyabiziga bigomba gushyirwa muri Catalog y'ibinyabiziga bidasanzwe bidatwara abantu bitarimo umusoro ku binyabiziga" (byitwa "Urutonde" rukurikira). Ku binyabiziga byihariye biri muri "Urutonde", abasaba ntibagikeneye gusaba gushyirwa muri "Catalog" ukwayo ahubwo bashobora kwerekana mu buryo butaziguye uko bingana igihe bashyira amakuru y'ikoranabuhanga ku binyabiziga.

Icyitonderwa: Amazina y'ibinyabiziga ari mu "Urutonde" ashobora kwaguka kugira ngo ashyiremo amazina ajyanye n'ibinyabiziga bishya bikoresha ingufu, nka "imodoka ikoresha amashanyarazi menshi igabanya ivumbi." Inkingi ya mbere (壹) mu mbonerahamwe iri hepfo igaragaza ubwoko bushya bw'ibinyabiziga bikoresha ingufu mu gukora imodoka.

Ibinyabiziga bidakoresha ikoranabuhanga ryihariye bidafite aho bihuriye n’imodoka ariko bitagaragara ku rutonde rw’ibinyabiziga, nk’amakamyo asukura n’asuka, bigomba kunyura mu idirishya ry’imenyekanisha ry’imisoro ku binyabiziga byihariye muri sisitemu ya Minisiteri y’Inganda n’Ikoranabuhanga mu Itangazamakuru kugira ngo bitange raporo y’umusoro ku binyabiziga.

02 Kugabanya ikiguzi cyo kugura imodoka

"Urutonde" rurimo imodoka zitandukanye zihariye zakozwe n'inganda z'imodoka, nk'imodoka zikoresha ikoranabuhanga rikurura ivumbi, imodoka zikoresha imashini zisukura ivumbi, imodoka zisukura ivumbi, imodoka zisukura imyanda, imodoka zikoresha imashini zisukura imyanda, imodoka zikoresha umwanda, imodoka zisukura imyanda, imodoka zisukura imyanda, imodoka zisukura imyanda, imodoka zisukura imyanda, amakamyo asukura, imodoka zisukura, imodoka zisukura imihanda, n'imodoka zisukura icyatsi kibisi. Dukurikije amabwiriza, ku modoka zihariye zanditswe muri "Urutonde", nyuma yo gusohoka, abasaba ntibagikeneye gusaba inshuro nyinshi ko bashyirwa muri "Katalogi" ahubwo bashobora kwerekana neza aho basonewe imisoro iyo bashyize amakuru y'ikoranabuhanga ku modoka.

Abasora bashobora gusaba gusonerwa imisoro n'inzego zibishinzwe hashingiwe ku makuru y'ikoranabuhanga y'imodoka, harimo n'ikimenyetso cyerekana ko imodoka idasonewe imisoro, n'inyandiko zijyanye nayo.

Ingano y'umusoro ku binyabiziga ugomba kwishyurwa ibarwa muri ubu buryo: (Igiciro kiri ku nyemezabuguzi iyo cyanditswe) Igiciro ÷ 1.13 × 10%. Nyuma yo gusonerwa umusoro, abakiriya bashobora kugabanya ikiguzi cyo kugura ibinyabiziga no kugabanya umutwaro ku bigo hashingiwe kuri politiki zibigenga.

Uburyo bwo gukemura ikibazo cyo gusonerwa imisoro ku modoka zihariye zari zaragurishijwe mbere y’uko "Catalog" itangazwa Abasaba bashobora kugaragaza aho ikibazo cyo gusonerwa imisoro giherereye mu makuru y’ikoranabuhanga y’imodoka zagurishijwe nyuma y’uko moderi zazo zishyizwe muri "Catalog", hanyuma bakongera gushyiraho ayo makuru. Abasora bashobora gusaba gusonerwa imisoro n’inzego zibishinzwe hashingiwe ku kimenyetso cyo gusonerwa imisoro n’izindi nyandiko zisabwa kugira ngo hamenyekane imisoro ku binyabiziga.

Abasora bagomba gukora iki niba imodoka zihariye zaramaze kwishyura umusoro ku kugura imodoka hanyuma zigashyirwa muri "Catalog"? Abasaba bashobora kwerekana aho basonewe umusoro mu makuru y'ikoranabuhanga y'imodoka zagurishijwe nyuma y'uko moderi zazo zishyizwe muri "Catalog", hanyuma bakongera gushyiraho ayo makuru. Abasora bashobora gusaba gusubizwa umusoro n'inzego zibishinzwe hashingiwe ku kimenyetso cyo gusonerwa umusoro n'izindi nyandiko zisabwa kugira ngo hamenyekane umusoro ku kugura imodoka, kandi inzego zishinzwe imisoro zizasubiza abasora umusoro wamaze kwishyurwa hakurikijwe amategeko.

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