Ang Patakarang Pisikal ng Pamahalaan

Ang mga Hakbangin ng Pamahalaan

PUBLIKONG SEKTOR

Aralin 32

Pabahay

Pangongolekta

ng Buw

is

Impa

strak

tura

Serbisyong

Pangkalusugan

Serbisyong Pang-edukasyonSerbisyong

Pangkapayapaan

Pag

likha

ng

mga

Pro

dukt

o

Programang

Pangkabuhayan

Pagkakaloob ng

Katarungan

Pampublikong Pananalapi

Gastusing

Pampubliko

Publikong

Administrasyon

Patakarang

Pisikal

Publikong

Kita

Pampublikong Pananalapi

Mga Tungkulin at Gawain ng Pamahalaan

• Katatagan ng Ekonomiya• Pagkakaloob ng mga Serbisyong Panlipunan• Paggawa o Paglikha ng mga Publikong

Produkto

Ibuod

Paghusayan

Baguhin

Pinanggagalingan ng Kita ng Pamahalaan

Aralin 33

Ang Buwis at Budget ng Pamahalaan

Budget ng Pamahalaan

Ang Kahalagahan ng Buwis

Kita ng Pamahalaan

Pagbebenta ng ari-arian

Buwis

Pangungutang

Kita ng

negosyo

Ibuod

Paghusayan

Baguhin

Sistema ng Pagbubuwis

“Ang Buwis na ibinabayad mo ay babalik din sa iyo.”

Aralin 34

Mga Uri ng Buwis

1.Batay sa Antas ng Buwis

a. Progresibo (Progressive)

b. Regresibo (Regressive)

c. Proporsyonal (Proportional)

2. Batas sa Pagbabayad

a. Direkta (Direct)

b. Di-direkta (Indirect)

3. Ayon sa Layunin

a. Buwis sa hanapbuhay

b. Community Tax (Sedula)

4. Buwis sa Kita

TAX TABLE If Taxable Income is :

Tax Due is:If Taxable Income is :

Tax Due is:

Not over P10,000

5%    

Over P10,000 but not over P30,000

P500 + 10% of the excess over P10,000

Over P140,000 but not over P250,000

P22,500 + 25% of the excess over P140,000

Over P30,000 but not over P70,000

P2,500 + 15% of the excess over P30,000

Over P250,000 but not over P500,000

P50,000 + 30% of the excess over P250,000

Over P70,000 but not over P140,000

P8,500 + 20% of the excess over P70,000

Over P500,000P125,000 + 34% of the excess over P500,000

Note : Effective January 1, 1999, the maximum rate will be changed to 33% and 32% on January 1, 2000.

Personal and Additional Exemptions       The filer's civil status shall be indicated by marking with an "x" the appropriate box. The amount of personal exemption are as follows :

 

a. For single individual, widow/widower or married individual judicially decreed as legally separated with no qualified dependents

P20,000

b. For Head of the Family

P25,000

c. For each employed married individual

P32,000

        In the case of married individuals where only one of the spouses is deriving gross income, only such spouse shall be allowed the personal exemption.

An additional exemption of P8,000.00 shall be allowed for each qualified dependent child, not exceeding four(4). The additional exemption for dependents shall be claimed by the husband, who is deemed the head of the family unless he explicitly waives his right in favor of his wife.      In the case of legally separated spouses, additional exemption may be claimed only by the spouse who has custody of the child or children; Provided, that the total amount of additional exemptions that may be claimed by both shall not exceed the maximum additional exemptions allowed byt the Tax Code.

5. Buwis sa Ari-arian

6.Excise Tax

a. Specific Tax

b. Ad Valorem Tax

7. Regulatory Tax

8. Value Added Tax

9. Tariff o Import Duty

10. Sales Tax

11. Percentage Tax

Mga Teorya sa Pagbubuwis

1.Ability to Pay Principle

2.Benefit Theory

3.Equal Distribution Theory

Batayan ngPagbubuwis

Magbibigay ng sapat na Kita

Dapat ay nakasukat Nang maliwanag

MadalingKolektahin

Dapat ay patas

Ibuod

Paghusayan

Baguhin

THANK YOU!

JOCSON COLLEGE, INC.

ANGELES CITY

MR. RODEL E. SINAMBAN