SIDA LACAGTA Canshuurta GST iyo Ka Reebidda Sanadkii Loo Beddelay Sanadkii
Xaaladdan, waxay khuseysaa haddii jiilka u dhexeeyo deeq bixiyaha iyo qofka qaataha ah, sida waalidka u dhaxeeya awoowe iyo awoowe.
Sida canshuurta hantida iyo cashuuraha hadiyadaha, Xeerka Dakhliga Gudaha (Internal Revenue Code) ayaa u ogolaanaya canshuurta GST. Kaliya qeybta hadiyadaha iyo beddelaadyada ka badan qadarkan waa canshuur.
Taariikhda Heerka Canshuurta GST
Ka dhaafidda canshuur-dhaafka qaran ee isweydaarsiga ayaa kor u kacay sannadihii la soo dhaafay iyadoo heerka canshuurtu hoos u dhacday. Jaantuska hoose wuxuu muujinayaa isbedelka laga bilaabo 1997 ilaa iyo 2015.
Sannadaha cashuurta 2010 ilaa 2012 waxay ku saleysnaadeen Canshuurista, Caymiska Shaqo-la'aanta ee Shaqo-joojinta iyo Hawl-abuurka Shaqo-Abuurista Sharciga Madaxwaynaha Barack Obama 17-kii Disember, 2010. "TRA 2010" ama "2010 Act," sidii loogu yeeray, waxaa kaliya loogu talagalay inuu daboolo muddo labo sano ah. Waxay noqonaysaa "qorrax" ama dhacaya 31 December 2012. Marka loo eego TRA 2010, canshuur dhaafka iyo jaangooynta ku-soo-baddelka ee federaalku wuxuu u-dhigan doonaa lambarrada sannadkii 2001 iyo 2002 January 1, 2013, Sharciga Rabshadaha Canshuuraha ee Maraykanka - "ATRA" oo loogu talagalay sharciga gaaban January 2, 2013.
ATRA waxay si joogto ah u kordhisay sharciyada xukuma canshuurta hantida, cashuuraha hadiyadaha iyo cashuurta qarashka lagu beddelayo canshuurta ee lagu dhigay TRA 2010, iyada oo mid ka mid ah laga reebayo. Canshuurta guryaha ee ugu sarreeya, canshuurta hadiyadaha iyo jiilka ee kaqeybgalka sicirka canshuurta ee hoos timaada TRA 2010 wuxuu ahaa 35 boqolkiiba, laakiin ATRA ayaa tan ku kordhisay ilaa boqolkiiba 40.
TRA 2010 waxay canshuurtay canshuurta hantida, canshuurta hadiyaddeeda iyo jiilka ka goosta canshuuraha ka-dhaafitaanka iyo sidoo kale hoos u dhigay sicir-bararka sicir-barka laga bilaabo sanadka 2012-ka, sidaas daraadeed qaddarka ka-dhaafitaanka ayaa kordhaaya sanadkiiba.
Taariikhda iyo Mustaqbalka Generation-Kala beddelka Canshuurta Cashuurta iyo Heerarka
| Sannad | GST Ka-dhaafitaan | Heerka Canshuurta GST |
| 1997 | $ 1,000,000 | 55% |
| 1998 | $ 1,000,000 | 55% |
| 1999 | $ 1,010,000 | 55% |
| 2000 | $ 1,030,000 | 55% |
| 2001 | $ 1,060,000 | 55% |
| 2002 | $ 1,100,000 | 50% |
| 2003 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% |
| 2010 | $ 5,000,000 | 0% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
TRA 2010 waxay bixisay khidmad gaar ah oo loogu talagalay canshuurta ka-dhaafitaanka jiilka sanadka 2010. Inkasta oo canshuurta aan la tirtirin, lacagta caddaanka ah ee laga dhaafo waxay kor u kacday $ 5 milyan sannadkii sanadkaan $ 3.5 milyan sannadkii 2009, heerka canshuurta ayaa si ku meel gaar ah loo dhigay eber. Laakiin TRA 2010 ayaa la saxiixay sharciga 17-kii Diseembar, sidaa daraadeed taasi waxay ku saleysantahay xaqiiqda oo keliya deeq-bixiyeyaasha labo todobaad gaaban si ay uga faa'idaystaan bixinta canshuur-la'aaneed haddii aysan hore u sameynin sanadka 2010-ka.
Ka-dhaafitaanka GST-da ayaa kordhay ilaa $ 5.45 milyan sannadka 2016, iyo heerka canshuurta GST-da ayaa weli ah 40 boqolkiiba.
Eeg taxaddiyada canshuurta hantida maguurtada iyo canshuurta hantida maguuraanka ah laga soo bilaabo 1916 (sanadka koowaad ee canshuurta canshuurta laga dhigey) ilaa 1997: Jadwalka Muujinta Canshuurta Dawlada Dhexe ee Taxanaha iyo Heerka: 1916 - 1997 .
Eeg taxaddarrada canshuurta hantida maguurtada iyo canshuurta hantida maguuraanka ah laga soo bilaabo 1997 illaa 2014 oo ah: Jadwalka Muujinta Canshuurta Dawlada Dhexe ee Taxanaha iyo Heerka: 1997 - 2015 .
Eeg taxaddarrada hadiyadaha dulsaar bixinta dulsaar ee nolosha federaaliga ah iyo sicirada sare ee canshuurta hadiyadaha laga soo bilaabo 1997 illaa 2016-ka: Lifetime Exemption Canshuur- dhaafka Federaalka: 1997 - 2015 .
Eeg ceymiska sannadlaha ah ee canshuurta hadiyadaha laga soo bilaabo 1997 illaa 2016-ka: Ka-saaris sannadle ah Canshuurta Cunnada: 1997 - 2015 .