Sephutheloana sa Tlhabollo ea Lekhetho bakeng sa Likhamphani tsa Switzerland sea Amoheloa
Nalane, lik'hamphani tsa Switzerland li natefetsoe ke puso ea lekhetho bakeng sa phaello ea chelete le moputso.
Likhamphani tsa khoebo, leha ho le joalo, esale li hohela sekhahla sa lekhetho sa canton (tikolohong). Liphetoho tse ncha tsa lekhetho li shebana le phaello ea khoebo.
Sekhahla se secha sa Lekhetho la Khoebo - Geneva
Ho tloha ka Pherekhong 2020, sekhahla sa lekhetho la koporasi (lekhetho le kopaneng la koporasi le cantonal) bakeng sa lik'hamphani tsohle tse Geneva, e tla ba 13.99%.
Sekhahla sa lekhetho la 'muso oa Switzerland ha se fetohe empa litefiso tsa lekhetho la koporasi (lekhetho la koporasi, hammoho le lekhetho la cantonal) li tla fapana ho latela likantone tse fapaneng tsa Switzerland, ho latela litefiso tse khethehileng tsa lekhetho tse amoheloang ho li-referendum, tse etsahetseng ka Mots'eanong 2019.
Background
European Union (EU) e file Switzerland ho fihlela qetellong ea 2018 ho felisa litokelo tse 'maloa tsa lekhetho tse sa amoheleheng machabeng. Morero oa mantlha oa liphetoho ke ho fihlela sena ha re ntse re boloka khahleho ea machabeng ea Puso ea Lekhetho ea Khoebo ea Switzerland
Ka la 28 Loetse 2018, moralo oa hoqetela oa 'Federal Act on Tax Reform Financing' (“TRAF”) o ile oa ananeloa ke Paramente ea Switzerland.
Liphetho tsa Referendum
Referendum ea TRAF e etsahetse ka la 19 Mots'eanong 2019, mme Molao o mocha o lokela ho kengoa tšebetsong ka la 1 Pherekhong 2020.
Boholo ba bakhethi ba Switzerland ba amohetse liphetoho tsa lekhetho tsa Switzerland tsa 2020 mme bongata ba bavoti ba Geneva le bona ba amohetse liphetoho tsa lekhetho la cantonal tsa Geneva (kantone e ngoe le e ngoe e na le likhetho tsa eona mabapi le liphetoho tsa eona tsa lekhetho).
Kakaretso ea Melao-motheo
Boemong ba mmuso, melao ea kabo ea phaello ea lik'hamphani tse ka sehloohong le makala a lichelete a Switzerland e lokela ho hlakoloa.
Boemong ba cantonal, litokelo tsa lekhetho bakeng sa lik'hamphani tse ts'oereng, lik'hamphani tsa bolulo le lik'hamphani tse tsoakaneng li tla felisoa.
Lebokose la Patent
Chelete eohle ea phaello e tsoang ho litokelo tsa lapeng le kantle ho naha e lokela ho lefisoa lekhetho ka thoko le phokotso e phahameng ea 90% (sekhahla se nepahetseng ho latela bohlale ba cantonal). Puso ena ea Lebokose la Patent e kopana le maemo a OECD2 mme liphallelo tse phahameng tsa 90% lia hlokahala maemong a cantonal.
Pele Lebokose la Patent le sebelisoa ka lekhetlo la pele, litšenyehelo tse tsamaellanang le lekhetho tse theotsoeng tsa R&D li tlameha ho ts'oaroa hape le ho lefisoa lekhetho.
Phokotso e kholo ea R&D
Phokotso e kholo ea R&D ea 50% bakeng sa R&D ea lapeng ke ea boikhethelo, boemong ba cantonal.
Mehato e Eketsehileng
- Phomolo e akaretsang ea lekhetho ea 70% ea tlameha ho boemo ba cantonal; Lebokose la patent, theolelo e kholo ea R&D le theolelo ea thahasello e tsebahalang (ho ekelletsa ho litheolelo tse ka bang teng ho tloha phetohong ea pele ho tloha ho lekhetho la 'lehlohonolo' ho ea ho 'tloaelehileng', li ka ba le kimollo ea lekhetho ka kakaretso ea 70%.
- Katoloso ea litefiso tsa lekhetho le bataletseng litsing tse sa feleng tsa lik'hamphani tsa kantle ho naha; Litsi tsa likhoebo tsa kantle ho naha tsa Switzerland, maemong a mangata, li tla khona ho tseka lekhetho le ts'oereng lekhetho ho tsoa ho linaha tsa boraro, ka mokitlane o tlase oa lekhetho.
- Li-canton tsa lekhetho tse bitsoang 'phahameng' li na le khetho ea ho hlahisa phokotso ea sekhahla sa tsoala (NID) ho capital capital. Hajoale ho lebelletsoe hore ke feela kantone ea Zurich e tla fihlela litlhoko tse boletsoeng.
- Ho ntse ho etsoa liphetoho lekhethong la lekeno la likabelo ho tsoa ho seabo se tšoanelehang. Boemong ba mmuso, sekhahla sa lekhetho se nyolohela ho sekhahla se tloaelehileng sa 70% (pele 50% bakeng sa matsete a khoebo le 60% bakeng sa matsete a poraefete). Boemong ba cantonal ho na le tumellano ea mokhoa oa liphallelo le sekhahla se tlase sa lekhetho sa 50% (sekhahla se nepahetseng sa bohlale ba cantonal).
- Likhamphani tse thathamisitsoeng Switzerland li ka lefa feela mehloli ea monehelo oa chelete e sa lefelloeng lekhetho haeba e lefa mekhahlelo e lefshoang e lekanang le chelete e lekanang.
Summary
Li-Canton li lebelletsoe ho fumana karolo e eketsehileng ea lekhetho la koporasi: 21.2% (pejana 17%).
- Sena se tla nolofalletsa boholo ba likantone tsa Switzerland ho fana ka sekhahla se khahlehang sa lekhetho la khoebo se pakeng tsa 12% le 18% (lekhetho le kopaneng la koporasi le la cantonal).
Tlhahisoleseling e 'Ngoe
Haeba u ka rata tlhaiso-leseling e eketsehileng mabapi le liphetoho ho Puso ea Lekhetho la Koporasi ea Switzerland, ka kopo ikopanye le Christine Breitler ofising ea Dixcart naheng ea Switzerland: boeletsi.switzerland@dixcart.com. Ntle le moo ka kopo bua le motho eo u tloaelaneng le eena oa Dixcart.
