Yuav ua li cas yog excise luag hauj lwm thiab dab tsi yog nws lub luag hauj lwm nyob rau hauv lub niaj hnub khwv nyiaj txiag

Ib tug ntawm cov Cheebtsam ntawm cov nyiaj ua se nyiaj tau los ntawm cov nyiaj txiag yog cov nyiaj los ntawm cov ntau lawm thiab muag khoom ntawm excisable khoom. Tab sis dab tsi yog qhov excise se? Thiab dab tsi yog nws lub luag hauj lwm nyob rau hauv pricing? Niaj hnub no tus tsab xov xwm yuav muab rau koj cov lus teb rau cov tseem ceeb heev rau tus neeg uas tau txiav txim siab los mus ua lag luam, cov lus nug.

Excise se - ib yam ntawm cov indirect se, uas yog txiav los ntawm lub neeg them nqi se koom nyob rau hauv ntau lawm los yog muag khoom ntawm ib tug tej yam khoom. Zoo li lwm yam kev indirect se, nws yog sau nyob rau hauv tus txheej txheem ntawm kev noj ntawm excise khoom muag, thiab lub buyer yuav tsis txawm twv, vim hais tias ntawm yog dab tsi mus li, piv txwv li, haus luam yeeb. Tab sis cia tsis mus rau hauv lub hom phiaj ntawm taxation thiab xav txog hais tias xws li excise luag hauj lwm nyob rau hauv xyaum.

Yuav pib, nws yuav tsum tau muab sau tseg tias, tsis zoo li VAT excise luag hauj lwm no xwb ntsia rau tej pawg ntawm cov khoom:

• neeg cov khoom (petrol);
• khoom kim heev cov khoom thiab cov khoom muaj npe khoom;
• khoom uas hais tias yuav ua mob tau rau tib neeg noj qab haus huv (haus luam yeeb khoom, dab).

Tab sis dab tsi yog qhov excise luag hauj lwm thiab dab tsi yog nws lub luag hauj lwm nyob rau hauv kev khwv nyiaj txiag? Cov lus teb yog yooj yim: lub excise se uas yuav tsum tau nyob rau hauv thiaj li yuav artificially tsa tus nqi ntawm ib tug qeb ntawm cov khoom thiab txo qhov kev thov rau nws. Tej zaum lawv yuav tsis raug rau txhua hnub necessities thiab lwm yam khoom, uas yog kev tseem ceeb rau feem coob ntawm cov pejxeem.

Excise se - nws yog keeb kwm cov thawj daim ntawv ntawm indirect se, cov tsos ntawm cov uas twb txuam nrog ib qho kev nce rau hauv tsoom fwv kev siv nyiaj. Lawv kom zoo dua yog hais tias lawv yog heev yooj yim mus rau nqi, vim hais tias lawv yuav tau them tus twb nyob rau hauv ntau lawm nyob ntev. Tam sim no hais tias peb muaj teb rau lo lus nug ntawm yog dab tsi lub excise se, cia saib lub keeb kwm ntawm no xyov hom ntawm cov se nyob rau hauv lub ntiaj teb no thiab nyob rau hauv Russia.

Excise luag hauj lwm hnub no nws tseem ceeb twb paub mus rau Loos, tab sis, ntau nws yog tsuas yog nyob rau hauv lub 11-12 caug xyoo. Nyob rau hauv Holland, piv txwv li, nws yog them rau cov khoom uas tau npaj rau cov kev noj ntawm cov tsiaj, piv txwv li, Spaniards uas Holland yog nyob rau hauv tsov rog.

Nws yuav tsum tau muab sau tseg tias nws yog tus thawj lub sij hawm nyob rau hauv Russia pib yuav tsum tau siv nyob rau hauv lub 10-11 caug xyoo. Thaum lub sij hawm no lub excise khoom tau tshaj tawm hais tias heev dua lwm yam dab. Nyob rau hauv 1817 nws tau txais lub Charter rau ib tug haus dej haus cawv ua ke, uas yog raws txoj cai tsim nqi ntawm vodka thiab npias, kev kawm mus rau taxation. Twb tau nyob rau 1838 thiab los ua excisable haus luam yeeb, thiab nyob rau hauv 1848 - ib tug match. Los ntawm thaum ntxov xyoo pua 20th, excise nyiaj rau ib nrab ntawm cov nyiaj sab ntawm lub xeev pob nyiaj siv, vim hais tias thaum lub sij hawm uas lawv soj ntsuam txawm tseem ceeb npas (piam thaj, ntsev, ntais ntawv, tshuaj yej, thiab lwm yam).

Cov niaj hnub saib ntawm lub excise se yog teem tawm nyob rau hauv lub Tax Code. Raws li nws, lub cov neeg them se yog tsis tus tsuas yog cov lag luam uas tsim los siv rau hauv lub excisable khoom, tab sis kuj tau tsiv mus nyob lawv los ntawm txoj kevcai ciam teb ntawm lub teb chaws. Cov nyiaj ua se tau los luj yog txiav txim nyias rau txhua yam khoom qeb, thiab cov nyiaj ua se lub sij hawm - ib lub hlis. Raws li twb hais saum toj no, cov kev tseem ceeb cov khoom tej zaum yuav tsis raug se no, vim hais tias nws muaj peev xwm ho nce lawv cov nqi.