Waa maxay Canshuur waa lacag ay dowladdu ku waajibiso muwaadiniinta iyo shirkadaha waxay noqon kartaa canshuur uu qaado maamulka hoose, mid goboleed ama mid qaran. Lacagtaas canshuurta ah waxaa loo adeegsadaa adeegyada guud sida [1]:
- Dhismaha waddooyinka
- Iskuulada
- Daryeelka bulshada sida Social Security iyo Medicare (kaas oo daryeela dadka waayeelka iyo dadka naafada ah).
Waa maxay Canshuur Yaa Bixiya Canshuurta?
Dadka bixiya canshuurta waxay noqon karaan:
- Shirkad ganacsiyeed
- Ama macaamiisha iibsata alaabta ama adeegyada shirkadda.
Marka la eego dhanka dhaqaalaha, canshuurta culayskeedu waxa uu kudhaca qofka ugu danbeeya ee bixiya lacagta, taas oo noqon karta qofka shaqaalaha ah ama macaamilka alaabta iibsanaya.
Noocyada Canshuuraha La Qaado
Waxaa jira noocyo kala duwan oo canshuuro ah, sida:
- Canshuurta mushaharaadka
- Canshuurta dakhliga (income tax) – heer federaal iyo gobol
- Canshuurta iibka (sales tax)
Maxaa lagu qabtaa Canshuurta?
Canshuuraha la ururiyo waxaa loo adeegsadaa:
- Dhismaha iyo dayactirka adeegyada muhiimka ah ee dalka
- Mushaharka shaqaalaha dowliga ah
- Barnaamijyada caafimaadka iyo caymiska sida Social Security iyo Medicare
Canshuurta iyo Siyaasadda
Canshuuruhi mar walba waxay ahaayeen dood siyaasadeed oo wayn. Marka canshuur la qaadayo, waxaa laga jaraa boqolkiiba mushaharka ama dakhliga qofka si loo siiyo dowladda.
Waxaa qasab ah in la bixiyo canshuurta. Haddii qof si ula kac ah u bixin waayo canshuurta , waxaa laga qaadi karaa tallaabo sharci ah (taas oo loo yaqaan tax evasion). Laakiin haddii qof si sharci ah u yareeyo canshuurta uu bixinayo (tusaale, isagoo isticmaalaya xeelado sharci ah), taas waxaa loo yaqaanaa tax avoidance – waana arrin sharci ah.
Waa maxay Canshuur Yaa Ururiya Canshuurta?
Dal kasta waxa uu leeyahay hay’ad u gaar ah taas oo ururisa canshuraha .
Dalka Maraykanka, hay’adda dowladdeed ee u qaabilsan ururinta canshuuraha waa Internal Revenue Service (IRS).
somali waxa u xilsaran ururinta canshuraha hayda Somalia Revenue Directorate
Noocyada Canshuuraha
Canshuuruhu waxay leeyihiin noocyo kala duwan oo muhiim ah.
1. Canshuurta Dakhliga (Income Tax)
Tani waa boqolay% laga jaro dakhliga (mushaharka) qofka ama shirkadda, waxaana qaada dowladda dhexe (federal) ama tan goboleed.
2. Canshuurta Shaqaalaha (Payroll Tax)
Canshuurtaan waxaa mushaharka ka gooya shaqo-bixiyaha (employer), wuxuuna u diraa dowladda si loogu maalgeliyo barnaamijyada caafimaadka dadka waayeelka ah (Medicare) iyo caymiska bulshada (Social Security).
3. Canshuurta Shirkadaha (Corporate Tax)
Waa boqolay % laga jaro faa’iidada shirkadda, waxaana isticmaasha dowladda si ay u maalgeliso adeegyada dadwaynaha.
4. Waa maxay Canshuur ta iibka (Sales Tax)
Canshuurtani waxay saaran tahay alaabta ama adeegyada la iibsado. Heerka canshuurta iibka wuu kala duwanaan karaa iyadoo ay ku xirantahay deegaanka.
5. Canshuurta Hantida (Property Tax)
Tani waa canshuur lagu saleynayo qiimaha dhulka ama hantida guryaha. Waxaa caadi ahaan qaada maamulka deegaanka (degmada ama magaalada).
6. Canshuurta Soo Dejinaha (Tariff)
Waa canshuur la saaro badeecooyinka laga keeno dibadda, si kor loogu qaado ganacsiga gudaha.
7. Canshuurta Dhaxalka (Estate Tax)
Waa canshuur lagu qaado hantida qofka marka uu dhinto. Waxaa la qiimeeyaa hantida uu ka tagay, haddii ay dhaafto xadka ay dejisay dowladdu, waxaa laga qaadaa boqolay cayiman.
Ogow:
Nidaamka canshuuraha ee wadamada waa uu kala duwan yahay . Sidaas darteed, qof kasta ama shirkad kasta oo doonaysa inay ganacsi ama shaqo ka bilowdo meel cusub waa inay si fiican u fahantaa dharciyada canshuurta ee wadankaas .
Canshuuraha Maraykanka:
- Dowladda dhexe (Federal): Waxay qaadaa income tax, corporate tax, iyo payroll tax
- Gobollada (States): Waxay qaadaan income tax iyo sales tax
- Degmooyinka (Local governments): Badanaa waxay qaadaan property tax
Canshuurta Dakhliga & Canshuurta Shaqaalaha
Dakhli canshuredka (Income Tax)
Dalka Maraykanka iyo wadamo kale waxay adeegsadaan nidaam cusub oo Dakhli canshured la hormariyay ah (progressive tax system). Tani waxay la micno tahay in dadka ama shirkadaha dakhliga badan hela laga qaado canshuur ka sarreysa mida laga qaado kuwa dakhliga yar .
Sidee Looga Qaadaa?
Dakhli canshuredka waxaa la qaadaa iyadoo loo eegsanayo heerarka kala duwan (marginal tax rates) – taas oo micnaheedu yahay, dakhliga sare waxa laga qaadaa boqolay sare .
Tusaale
Shaqsi Dakhligiisu Yar Yahay
caasho waxay kashaqeysaa shaqo dakhligeedu hooseeyo $20,000 sanadkii.
- Dowladdu waxay leedahay: dakhliga ka yar $30,000 waxaa laga qaadayaa 10% canshuur.
- Sidaas darteed:
$20,000 × 10% = $2,000 canshuur ah ayay bixinaysaa caasho.
Shaqsi Dakhligiisu Sareeyo
xalimo waxay heshaa $120,000 sanadkii.
- Dowladdu waxay leedahay:
- $0 – $30,000 → 10%
- $30,001 – $60,000 → 20%
- $60,001 – $120,000 → 30%
- $0 – $30,000 → 10%
Xisaab ahaan:
- $30,000 × 10% = $3,000
- $30,000 × 20% = $6,000
- $60,000 × 30% = $18,000
Wadar: $27,000 canshuur ah ayay bixinaysaa xalimo.
Arrimaha Saameeya Income Tax
1. Nooca aad canshuurta ku gudbinaysid (Filing Status):
Dowladdu waxay kugu canshuuri kartaa iyadoo ku saleyneysa xaaladdaada:
- Keligiis ah
- Guursaday (labadiinaba canshuurta isla gudbinaya)
- Guursaday balse mid kasta iskiis u gudbinayo
- Madaxa qoyska (tusaale: hooyo ama aabbe caruur keligood korsada)
Nooca aad doorato wuxuu saameeyaa inta canshuur ee lagaa qaadayo.
2. ilaha aad dakhliga ka hesho:
Canshuurtu waxay ku xiran tahay halka lacagtaadu ka timaado. Tusaale ahaan:
- Mushaharka shaqadaada
- Faa’iidada aad ka heshay maalgelin ad samaysay
- Ribada aad ka heshay bangiga
Canshuurta laga qaado Faa’iidada Maalgashiga (Capital Gains Tax)
Haddii aad iibiso hanti ama maalgelin (tusaale: guri, saamiyo) oo qiimahoodu kordhaan, dowladdu waxay kaa qaadaysaa canshuur faa’iido ah .
Waa kuwan laba xaaladood:
- Haddii aad haysatay hal sano ama ka yar, waxaa lagaa qaadayaa canshuur la mid ah mida mushaharkaaga.
- Haddii aad haysatay in ka badan hal sano, canshuurtu waa mid ka hooseysa si loo dhiirrigeliyo in dadku ay muddo dheer maalgashi sameeyan .
Canshuurta Shaqaalaha (Payroll Tax)
Canshuurtaan waxaa laga jaraa mushaharkaaga si loogu maalgeliyo barnaamijyada dowladdeed sida:
- Social Security – taageerada waayeelka
- Medicare – daryeelka caafimaad ee dadka da’da ah
Dadka Iskood U Shaqaysta (Self-Employed)
Haddii aad tahay qof iskiis u shaqeysta (tusaale: freelancer ama ganacsade), waa inaad adigu labada qaybood ee canshuurta shaqaalaha bixisaa (qaybta shaqaalaha + qaybta shaqo-bixiyaha).
Tani waxaa loo yaqaannaa self-employment tax.
Waa Maxay Canshuurta Shirkadaha?
Canshuurta shirkadaha waa lacag ay shirkaddu siiso dowladda kaddib marka ay hesho faa’iido. Lacagtaas waxaa laga bixiyaa kaliya faa’iidada dhabta ah ee shirkada , kaddib marka laga jaro dhammaan kharashaadka ganacsiga.
Sidee Loo Xisaabiyaa Canshuurta Shirkada Corporate Tax?
Tusaale:
Shirkad la yiraahdo somtech waxay leedahay xogtan:
- Dakhliga iibka guud (Sales Revenue): $200,000
- Qiimaha alaabta la iibiyay (COGS): $80,000
- Kharashaadka kale ee shirkadda (sida kirada, suuq-gaynta, mushaharka): $50,000
- Kharashka daymaha (interest): $10,000
sida ad uxisaabin karto :
- $200,000 – $80,000 = $120,000 → Faa’iidada Guud (Gross Profit)
- $120,000 – $50,000 = $70,000 → Faa’iidada Ka hor Canshuurta (EBIT)
- $70,000 – $10,000 = $60,000 → Faa’iidada la Canshuuri karo (Taxable Income)
Canshuurta la bixinayo:
Heerka canshuurta shirkadaha Maraykanka waa 21%. Wadan kastana waxa uu lahankar heer canshuureed u gaar ah
- $60,000 × 21% = $12,600
Sidaas darteed, shirkaddu waxay dowladda siinaysa $12,600 oo canshuur ah.
Heerka Canshuurta Shirkadaha Maraykanka:
- Laga soo bilaabo 2018, Maraykanku wuxuu shirkadaha ka qaadaa 21% canshuur fidsan ah (flat rate).
- Ka hor xeerka TCJA (Tax Cuts and Jobs Act) ee 2017, heerkaas wuxuu ahaa 35%.
Canshuurta iibka (Sales Tax)
waa canshuur lagu daro qiimaha baadeecooyinka ama adeegyada marka la iibsanayo.
- Macaamiishu waxay bixiyaan canshuurta marka ay bixinayaan lacagta.
- Ganacsaduhu wuxuu canshuurta ka qaadaa macaamilka, kadibna wuxu u diraa dowladda.
Canshuurtan Waa Mid Isbedbeddelaysa:
- Gobol kasta waxa uu lahan kara cashuur ugaaar ah .
- Magaalooyin iyo degmooyinku waxay kaloo yeelan karaan heerar gaar ah oo dheeraad ah.
Sanadkii 2024:
- Gobolka Louisiana wuxuu lahaa heerka ugu sarreeya ee canshuurta iibka g(celcelis ahaan): 9.56%
- Sido kale Shan gobol kama jirin wax canshuur ah (state sales tax):
- Alaska
- Delaware
- Montana
- New Hampshire
- Oregon
- (Laakiin Alaska waxay ogolaatay in degmooyinku canshuur u gaar ah qaadaan)
- Alaska
1. Canshuurta Hantida (Property Taxes)
Waa maxay?
Canshuurta hantidu waa lacag ay degmooyinka ama gobolladu qaadaan iyadoo lagu saleynayo qiimaha hantida aad leedahay – sida guri ama dhul.
Sidee Loo Xisaabiyaa
Marka hore: Waa maxay waxyaabaha loo baahanyahay?
- Qiimaha lagu qiimeeyay gurigaaga (Assessed Value)
Tani waa qiimo ay dowladda hoose ku qiyaasto gurigaaga, ma ahan qiimaha suuqa ee aad ku iibin karto. - Millage Rate
Tani waa heerka canshuurta oo lagu xisaabinayo boqolkiiba% halkii $1,000 ee qiimaha gurigaaga.
Tusaale:
- Qiyaasta gurigaaga = $150,000
- Millage rate = 20
Xisaab ahan:
- Marka hore waxaad u kala jabisaa qiimaha guriga:
$150,000 ÷ 1,000 = 150 - Kadibna waxaad ku dhuftaa millage rate:
150 × 20 = $3,000
Sidaas darteed, canshuurta hantida gurigaaga waa $3,000 sanadkii.
Waa maxay “Millage Rate” ?
- “Millage” waa eray laga keenay “mille” = kun
- Haddaba, haddii millage rate uu yahay 20, macnaheedu waa:
Waxaa laga qaadaya $20 canshuur ah halkii $1,000 ee qiimaha hantida.
2. Canshuurta Dhaxalka (Estate Taxes)
Waa canshuur laga qaado hantida qofka dhintay ka tagay, ka hor inta aan loo kala qaybin ehelkiisa ama kuwa dhaxlay.
Way ka duwantahay inheritance tax oo ah canshuurta uu bixiyo qofka hantida dhaxlay.
3. Canshuurta Soo Dejinta (Tariffs)
Canshuurta soo dejintu waa lacag dowladdu ka qaado badeecoyinka ka imaanaya waddan kale.
Ujeeddada:
In la joojiyo in dadku aad u iibsadaan alaabada shisheeye si loo dhiirrigeliyo wax-soo-saarka gudaha.
Noocyada Tariffs:
- Fixed Fee Tariff – Canshuur go’an oo lagu xiro badeecoyin gaar ah (tusaale: $5 halkii sanduuq)
- Ad Valorem Tariff – Canshuur boqolay ah oo ku saleysan qiimaha badeecoyinka (tusaale: 10% alaab qiimaheedu yahay $1,000 → $100 canshuur ah)
Maxay Tahay Bixin La’aanta Canshuurta (Tax Delinquency)?
Marka an canshuurta la bixin waxa mararka qaar dhaca in qof ama shirkad ku guuldareysto inay bixiyaan canshuurta waqtigii loogu talagalay.
Noocyada Canshuuraha iyo Waqtiga Bixinta:
- Canshuuraha qaar waxaa lagu bixiyaa isla markiiba — tusaale:
- Sales Tax (canshuurta iibka)
- Tariffs (canshuurta badeecoyinka laga keeno dibada)
- Sales Tax (canshuurta iibka)
- Canshuuraha kale waxay leeyihiin waqti go’an oo soo noqnoqda, sida:
- Property Tax (canshuurta hantida) → Tusaale ahaan, laga yaabee in la bixiyo 1-da Abriil sanad kasta.
- Property Tax (canshuurta hantida) → Tusaale ahaan, laga yaabee in la bixiyo 1-da Abriil sanad kasta.
Waa muhiim in la ogaado in waqtiga bixinta canshuuraha ay kala duwanaan karan iyadoo ay ku xirantahy gobolka ama degmada aad joogto.
Maxaa Dhacaya Haddii Aad Canshuurta Bixin Waydo?
Haddii aad waqtigii loo qorsheeyay aanad canshuurtaada ku bixin, dowladu waxay qaadi kartaa tallaabooyin ciqaabeed:
- Ganaax lacageed (Penalty Fee):
Waxaa lagugu soo rogayaa lacag dheeri ah hal mar. - Ribada oo ku sii kordheysa (Interest):
Inta aad dib u dhigtay canshuurta, waxaa ku sii kordhaysa lacag. - Lien la saaro hantidaada:
Dowladdu waxay sheegan kartaa xuquuq ay ku leedahay gurigaaga, baabuurkaaga, ama hantidaada kale si ay uga hesho lacagta canshuurta. - Xannibaad adeegyo ama marin u helid:
Tusaale ahaan, haddii aad tahay shirkad aan bixin tariff, waxaa laga yaabaa in lagaa joojiyo in badeecoyinkaagu galan gudaha dalka - Xayiraad lagu sameeyo hantida shirkadda:
Dowladdu waxay la wareegi kartaa alaabta shirkadda haddii aysan canshuurta ganacsigu bixin.
Maxaa Loo Bixiyaa Canshuurta?
Canshuuraha waa ilaha ugu muhiimsan ee dakhliga dowladda.
Lacagtan waxaa loo adeegsadaa:
- Dhismaha iyo dayactirka wadooyinka
- Iskuulada & waxbarashada carruurta
- Adeegyada degdegga ah sida ambalaasta, booliiska, dab-damiska
- Barnaamijyada dadka saboolka ah lagu caawiyo
Marka aad bixiso canshuurta, waxaad ka qayb qaadanaysaa horumarinta bulshada iyo dalka
Gunaanad Waa Maxay Canshuur iyo Sababta Ay Muhiim U Tahay?
Waa maxay Canshuur waa lacag ay dowladdu u baahantahy si ay u bixiso adeegyada bulshada sida wadooyinka, iskuullada iyo caafimaadka.
Maraykanka, inta uu qofku ama shirkaddu dakhli badan hesho, waxaa laga qaadaa canshuur badan.
Waxaa jira noocyo kala duwan sida:
- Canshuurta dakhliga
- Canshuurta iibka
- Canshuurta hantida
- Canshuurta dhaxalka
#Canshuur# WaaMaxayCanshuur#Maaliyad#Cashuuraha#DhaqaaleSomalia
