The mutero wemuTesitamende Germany. Principles uye mhando inokosha vachibhadhara

nyika imwe neimwe ine chinokosha yayo Misimboti mitero, une dzimwe paro vamwe mitemo. The mutero maitiro muGermany ruremekedzo ichi, ari mafungiro nyanzvi, ndiye inogutsa uye "kuda."

Zvinofanira kucherechedzwa kuti murugwaro urwu zvichakurukurwa chete dzinokosha yomutero ezvinhu, uyewo huru mhando kwemitero. Zvokuimba nekuti kukarukureta uye kunzwisisa zvikonzero inozviisa hombe-pamwero kudzidza. chinangwa chedu - kuwana pfungwa mukuru.

The kuitika mutero hurongwa akazvarwa Germany pashure peHondo Yenyika II pamusoro munharaunda Federal Republic of Germany, uye pari zvino pane kumbochinja zvachose, kunze wandei yakabvumira kugadziriswa kwemutemo wekuita dzakaitwa kwaari panyaya zvinodiwa aripo chokwadi.

Sezvo inogona kuverenga zvinyorwa dzakawanda, hurongwa nheyo dzakaiswa pedyo kuguma 40s remakore rapfuura Lyudvigom Erhardom. Ndiye vakataura huru mazano kuti zvinofanira kutungamirirwa (uye akatungamirira) mutero hurongwa muGermany. Kana musingadi yakawanda yokunyatsoongorora zvoupfumi uye zvimwe mashoko, ivo sezvinotevera:

• Chero mutero muGermany, uyewo zvinodiwa ayo muunganidzwa uchava Verenga kukura ndiko kushoma. Kukosha mutero panguva iyoyowo, anofanira dzinoenderana kukosha mabasa inopiwa hurumende kuti vagari vemo.
• Mitero zvinofanira kunangana Proportional kuparadzirwa purofiti, kwete angandidzivisa makwikwi utano.
• mitero yezvinhu zvinofanira siya mitero kaviri uye kusangana STRUCTURAL negwaro.
• Mitero vanofanira kufungawo kufarirwa private upenyu vagari.

Ndezvipi nemitero

Germany mumunda mitero rinonyatsotarira dzinoverengeka mhosva, izvo zvinogona kupatsanurwa:

• In pokutungamirira - yeUnited, matunhu neminisiparati, uye seboka nenyika mitero. A kanoda muchikwata ichi zvinotora mutero kereke.
• Property mitero - iri mari (mari iri mari uye turnover guru), chepamusoro, zvokutengeserana uye chechi, uyewo yokubatana muwedzero.
• Mitero iri pfuma - the zvarinoroora chepfuma, nyika, nhaka, wezvokutengeserana uye chechi.
• Chinokosha-mari yomutero zveminda - VAT pamusoro motokari, moto kudzivirirwa, kutenga munda, pamwe dzokubhejera uye nedzimwe Ivaraidzo zvivako, rotari uye mujaho, inishuwarenzi.
• Tsika mabasa nemitero iri nevatengi nhumbi - pamusoro imupota uye ekisipoti nhumbi, nhamba doro, kurerukirwa zvokudya, chicherwa mafuta, kofi.

German mutero hurongwa kumunetesa vagari vemo anenge sectors zvose zvoupenyu hwavo. Sezvo mashoko ari masangano Analytical siyana, mutero mugove munyika ino anoda kubva 80-89% (nenhamba zviri zvakawanda, nokuda dzakasiyana nzira parameter sezvaunotara iwe). Kutaura kuti ino ndiyo kwakakwana, kana, nekusiyana, ane nhamba zvaaikanganisa, ane kodzero chete kuvagari ehurumende uye vanhu vanokodzera mumunda uyu. In chinyorwa ichi - tsanangudzo pfupi duku chikamu hurongwa zvemari German.