Kubera ko ivugurura ry’imisoro ryagenzuwe muri uyu mwaka kandi rikazatangira gukurikizwa mu 2026, Brezili yiteguye kwinjira mu gihe gishya cy’imisoro. Imwe mu nkingi z’iri hinduka ni uburyo bwo "kwishyura ibice". Ariko se, mu by’ukuri, kugabanya amafaranga yishyurwa ku misoro mu buryo butaziguye, nk’uko amategeko abiteganya bivuze iki? Kandi ibi bifitanye isano rite n’uburyo imisoro idakwirakwizwa cyane?
Nk’uko bivugwa n’impuguke mu by’imisoro, Lucas Ribeiro, umuyobozi mukuru wa ROIT, ikigo cy’ikoranabuhanga n’ubujyanama kiyobora iterambere ry’ibisubizo byo kuvugurura imisoro, icyo gihe gisaba ko "kwishyura ibice" byashyirwa ahagaragara kandi bigasobanuka. Yizera ati: "Nyuma ya byose, ni icyitegererezo gishobora guhindura imari y’ibigo."
Kwishyura ku giti cyabo: impinduramatwara mu gukusanya imisoro
"Kwishyura ku migabane" ni uburyo busezeranya kuzana umutekano n'imikorere myiza mu buryo bw'imisoro yo muri Brezili. Muri ubu buryo, imisoro igomba kwishyurwa igabanywa mu gihe cyo kwishyura kandi ikoherezwa mu buryo butaziguye ku bashinzwe imisoro, bigabanye ibyago byo kutishyura no kunyereza imisoro. Ribeiro asobanura ati: "Kwishyura ku migabane bikuraho kunyereza imisoro, ariko bisaba ko habaho amafaranga menshi yo gukorera mu bigo."
Ubu buryo busanzwe bukoreshwa mu bihugu bimwe na bimwe by'i Burayi, nko mu Butaliyani na Polonye, aho bwafashije mu kurwanya kunyereza imisoro no kunoza uburyo bwo kwinjiza amafaranga, nubwo bukora gusa mu bikorwa bimwe na bimwe. Muri Brezili, ishyirwaho ryabwo riza n'imbogamizi mu ikoranabuhanga n'imikorere, ariko busezeranya guhindura ibintu mu bigo n'inzego za leta.
Kudateranya: ihame rishingira ku mubare wa TVA wo muri Brezili.
Kuba imisoro idateranyirizwa hamwe, nk'uko biteganywa n'ivugurura ry'imisoro, byemeza ko umusoro wishyurwa gusa ku gaciro kiyongereyeho kuri buri cyiciro cy'uruhererekane rw'umusaruro. Hamwe n'ivugurura, ry'umusoro ku nyongeragaciro ebyiri (TVA) (uhuza imisoro ibiri, CBS, Umusanzu ku Bicuruzwa na Serivisi, na IBS, Umusoro ku Bicuruzwa na Serivisi), amasosiyete azashobora kwishyura inguzanyo zavuye mu bicuruzwa ku mafaranga yavuye mu bicuruzwa, birinda kwiyongera kw'imisoro n'ingaruka zigaragara muri iki gihe.
Ribeiro asuzuma ko ikibazo kiri mu ishyirwa mu bikorwa ry’iri hame. Yagize ati: “Imisoro idashingiye ku misoro isa n’iyoroshye, ariko ishyirwa mu bikorwa ryayo risaba ibintu by’ibanze: kugura byose hamwe n’inyemezabwishyu no kubyandika neza. Impinduka zikomeye mu muco, imikorere, na sisitemu bizaba ngombwa.”
Impuguke mu by’imisoro igaragaza ingingo zimwe na zimwe ibigo bizakenera kumenya neza kugira ngo birusheho kungukira ku nyungu zavuye mu ivugurura ry’imisoro:
- Uburyo bwo kwihutisha imisoro : amasosiyete ashora imari mu ikoranabuhanga kugira ngo yihutishe urujya n'uruza rw'imisoro n'ubwishyu azabona inyungu mu irushanwa.
- Gucunga inguzanyo mu buryo bw'ingamba : kumenya kubara no gukoresha inguzanyo neza ni ingenzi kugira ngo inyungu irusheho kwiyongera.
- Ivugurura ry'amasezerano : amasezerano n'abatanga serivisi n'abakiriya agomba gusuzumwa kugira ngo hagaragare impinduka mu misoro n'uburyo bwo kwishyura.
- Amahugurwa mu itsinda : gusobanukirwa uburyo bushya bwo gusora bizaba inyungu mu irushanwa. Abahanga mu ibaruramari n'imari bagomba guhora bamenyerewe.
Bitewe n'"uburyo bwo kwishyura ku migabane" n'imisoro idashingiye ku misoro, Brezili irimo kwerekeza ku buryo bwiza bwo kwishyura imisoro bujyanye n'ibikorwa mpuzamahanga. Ariko, gushyira mu bikorwa bizagorana kandi bizasaba igenamigambi, amakuru yizewe, n'ikoranabuhanga rigezweho. Ribeiro ashimangira ati: "Abazi imibare kandi bagasobanukirwa neza imiterere y'ubu buryo bushya bazagira inyungu idasubirwaho mu irushanwa. Kandi ibi bizatangira ubu, mu 2025, aho amasosiyete yiteguye mbere y'uko bitinda."
