Mitero: mutero pakusvika kweMwana

Income tax return: kuverenga kwenhamba yezvikamu

Mutero wemutero unoiswa gore rega rega kune mari yegore rapfuura. Paunenge uchizivisa mwana wako (kana vana), kuverenga kunokubvumira ziva huwandu hwemashares aunofanirwa kuwana zvichienderana nehuwandu hwevana vanovimba nemhuri yako.

Kutanga, mwana wese ari pasi pemakore gumi nemasere muna Ndira 18 wegore remutero anoverengwa nemari yevabereki vake, ingave iri pamutemo, yekurera, yakasikwa (yakagadzwa zviri pamutemo mubereki) kana yakaunganidzwa. Vabereki nokudaro vanozivisa kutora mutoro wekuchengetedza uye dzidzo.

Imwe hafu yekuwedzera inorongwa pamwana kune vaviri vokutanga vanozvarwa, uye chimwe chikamu kubva kumwana wechitatu, zvisinei nezuva rake rekuzvarwa mugore.

mienzaniso:

  • Vakaroorana vane vana 4 vanovimba = 5 zvikamu
  • Mubereki ari oga (asina murume, akarambana kana kurambana) ane mwana 1: 2 zvikamu
  • Mubereki mumwechete, akarambwa kana akaparadzana anogara mukugara pamwe chete nemwana 1 = 1,5 chikamu

Muchiitiko chekuparadzana kana kurambana, mwana wacho anobhadhariswa mubereki waanowanzogara naye uye ane mutoro wokumuchengeta nokumudzidzisa.

Kana pane imwe nzvimbo yekugara kwemwana panguva yekurambana, mubereki mumwe nomumwe anobatsirwa chikamu chechina chechikamu chemhuri quotient pamwana nehafu chikamu kubva kune wechitatu.

Tinogonawo kusarudza nekubvumirana kuti mumwe chete wavo anozivisa vana vari mukutonga kwake, izvi zvinobvumira kubatsirwa kubva kune zvikamu zvose zvavanofanira kuwana.

Ceiling yemhuri quotient

Mwana wega wega anovimba naye anopa kodzero yeku kuwedzera kwenhamba yezvikamu zvemigove yemhuri uye nokudaro kuderedzwa kwehuwandu hwemutero wemari.

Iyo mhuri quotient mukana wemutero unobvumira mhuri dzinotererwa kuti dzibatsirwe kubva mukudzikiswa kwemutero wemari, zvichienderana nehuwandu hwevana vanovimba.

Kuti uiverenge, ingogovera mutero wemutero weimba neimwe nhamba yezvikamu: chikamu chemunhu anonongedzera, chikamu chewaachazoroorana naye, hafu chikamu cheumwe neumwe wevana vaviri vekutanga uye chikamu chakazara pamwana kubva kumwana wechitatu.

Sirin'i yekuverengera mhuri quotient * (Art. 197-II yeCGI) iri 1 € nehafu chikamu.

et 927 euros yekuwedzera hafu-share inowanikwa kuvanhu vasina kuroora vanga vaine mwana mumwe chete aimuchengeta kwemakore anopfuura mashanu vachigara vari voga.

* kubva muna Ndira 1, 2019

Izvi zvine chekuita nedzimba kupfuura imwe mwero wemari:

Pamari ye2019 (2020 mutero), mabhuraketi emari akadai seanotevera:

  • Chikamu chemhuri yako quotient (mari yemutero yakakamurwa nenhamba yemashare) pakati € 0 uye € 10 haina kuiswa
  • The tranche de 10 kusvika € 064 inobhadhariswa mutero pa14%
  • The tranche de 27 794 € kusvika 74 517 € inobhadhariswa mutero pa30%
  • The tranche de 74 517 € kusvika 157 806 € inobhadhariswa mutero pa41%
  • Chimedu chinopfuura € 157 inobhadhariswa mutero pa45%

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