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Project sa AP - Aralin 34
Transcript of Project sa AP - Aralin 34
Pagbubuwis ? Mga Uri ng
Buwis 1. Community Tax Ito ay kilala sa tawag na sedula. Binabayaran ito ng mga mamamayang may hanapbuhay o wala na nasa edad na 18 pataas. Ang lokal na pamahalaan ang nag-iisyu nito. 2. Professional Tax Ang lahat ng propesyonal na may sariling pinagkakakitaan, tulad ng abogado, doktor, dentista, accountant, at iba pa ay nagbabayd ng buwis na ito 3. Buwis sa Ari-arian Ang lahat ng ari-arian na namana, binili, at tinanggap bilang regalo o donasyon ay pinapatawan ng buwis na ito ayon sa market value ng ari-arian, tulad ng bahay at lupa. 4. Excise Tax Ipinapataw ang buwis na ito sa mga piling produkto. a. Ad Valorem Tax Ang buwis ay binabatay sa presyo ng produkto. b. Specific Tax Ang buwis ay binabatay sa presyo ng produkto. 5. Tariff or Import Duty Ang buwis na ipinapataw sa mga binibiling imported na produkto. 6. Buwis na Kita Ito ay itinuturing na direktang buwis kung saan ang pagbabayad ay tuwirang ginagawa ng nagbabayad. Ito ang buwis na ipinapataw sa kita ng tao o kompanya. Ang binabayarang buwis ay nagkakaiba ayon sa laki ng kita. 7. Sales Tax Pangkalahatang buwis na ipinapataw sa biniling produkto at serbisyo tulad ng Value Added Tax. 8. Value Added Tax Ito ang buwis na ipinapataw sa halaga ng produkto at serbisyo na kinokonsumo ng mga tao. 9. Percentage Tax Ang buwis na ipinapataw sa tao o negosyo na nagbibili o bumibili ng mga produkto, ari-arian at serbisyo. Ito ay isang buwis na ang kita ay di-hihigit sa P500, 000.00 sa loob ng isang taon at ito ay nakarehistro ng non-VAT. Mga Teorya sa
Pagbubuwis Batayan sa
Pagbubuwis Benefit Theory According to this theory, the state should levy taxes on individuals according to the benefit conferred on them. The more benefits a person derives from the activities of the state, the more he should pay to the government. This principle has been subjected to severe criticism on the following grounds: 1 2 3 If the state maintains a certain connection between the benefits conferred and the benefits derived. It will be against the basic principle of the tax. A tax, as we know, is compulsory contribution made to the public authorities to meet the expenses of the government and the provisions of general benefit. There is no direct quid pro quo in the case of a tax. most of the expenditure incurred by the slate is for the general benefit of its citizens, It is not possible to estimate the benefit enjoyed by a particular individual every year. if we apply this principle in practice, then the poor will have to pay the heaviest taxes, because they benefit more from the services of the state. If we get more from the poor by way of taxes, it is against the principle of justice? The Cost of Service Theory Some economists were of the opinion that if the state charges actual cost of the service rendered from the people, it will satisfy the idea of equity or justice in taxation. The cost of service principle can no doubt be applied to some extent in those cases where the services are rendered out of prices and are a bit easy to determine, e.g., postal, railway services, supply of electricity, etc., etc. But most of the expenditure incurred by the state cannot be fixed for each individual because it cannot be exactly determined. For instance, how can we measure the cost of service of the police, armed forces, judiciary, etc., to different individuals? Dalton has also rejected this theory on the ground that there s no quid pro qua in a tax. Ability to Pay Theory The most popular and commonly accepted principle of equity or justice in taxation is that citizens of a country should pay taxes to the government in accordance with their ability to pay. It appears very reasonable and just that taxes should be levied on the basis of the taxable capacity of an individual. For instance, if the taxable capacity of a person A is greater than the person B, the former should be asked to pay more taxes than the latter.
It seems that if the taxes are levied on this principle as stated above, then justice can be achieved. But our difficulties do not end here. The fact is that when we put this theory in practice, our difficulties actually begin. The trouble arises with the definition of ability to pay. The economists are not unanimous as to what should be the exact measure of a person's ability or faculty to pay. Magbibigay ng sapat na kita. Madaling kolektahin Dapat ay pataas Dapat ay nakasulat ng maliwanag Mga Tanong Mga Sagot A: "EXCISE TAX" A: VAT A: Value Added Tax A: BENEFIT A: Tatlo A: PURCHASE at Pumunta sa PowerPoint.
Wala na dito ang Questionnaires at answers.
:-P Prepared by: King V. Llanza