Ama-E-books awakwazi ukuphathwa ngendlela efanayo nezincwadi zendabuko zentela yenani elingeziwe. Namuhla, iNkantolo YaseYurophu ikhiphe isinqumo sokuthi ama-e-book awanakuvunyelwa ngenani eliphansi le-VAT. Kodwa lesi simo singashintsha maduzane.
Ngokwesinqumo seNkantolo YaseYurophu, izinga le-VAT eliphansi lingasetshenziswa kuphela ekulethweni kwezincwadi kumithombo yezokuxhumana, futhi nakuba imidiya (ithebhulethi, ikhompyutha, njll.) nayo iyadingeka ukuze kufundwe izincwadi ze-elekthronikhi, ayiyona ingxenye. ye-e-book, ngakho-ke ayikwazi ukuba ngaphansi kwezinga lentela elincishisiwe amanani angeziwe ayasebenza.
Ngokungeziwe kuma-e-books, izinga lentela eliphansi alikwazi ukusetshenziswa kunoma yiziphi ezinye izinsiza ezihlinzekwa nge-elekthronikhi. Ngokomyalelo we-EU, izinga le-VAT elehlisiwe lisebenza ezimpahleni kuphela.
ECzech Republic, kusukela ekuqaleni kwalo nyaka, intela eyengeziwe ezincwadini ezinyathelisiwe iye yancishiswa isuka kumaphesenti angu-15 yaya kwayi-10, okuyinani elisanda kumiswa, elincishisiwe isibili. Nokho, i-VAT engu-21% isasebenza ezincwadini zikagesi.
Nokho, iNkantolo YaseYurophu yayisingatha ikakhulukazi amacala aseFrance naseLuxembourg, njengoba la mazwe asebenzisa isilinganiso esincishisiwe sentela ezincwadini zama-electronic kuze kube manje. Kusukela ngo-2012, kube nentela engu-5,5% kuma-e-books e-France, kuphela ama-3% e-Luxembourg, okusho okufanayo nezincwadi zamaphepha.
Ngo-2013, i-European Commission yamangalela womabili la mazwe ngokwephula imithetho yentela ye-EU, futhi manje inkantolo isikhiphe isinqumo esiwavunayo. I-France kufanele ifake i-VAT entsha engu-20% kanye ne-Luxembourg engu-17% ye-VAT kuma-e-books.
Kodwa-ke, ungqongqoshe wezeziMali waseLuxembourg usevele wasayina ukuthi uzozama ukuphoqa ukuthi kube nezinguquko emithethweni yentela yaseYurophu. "I-Luxembourg inombono wokuthi abasebenzisi kufanele bakwazi ukuthenga izincwadi ngenani elifanayo lentela, noma ngabe bazithenga nge-inthanethi noma esitolo sezincwadi," kusho ungqongqoshe.
UNgqongqoshe Wezamasiko WaseFrance, uFleur Pellerin, naye waziveza ngomoya ofanayo: “Sizoqhubeka nokukhuthaza lokho okubizwa ngokuthi ukungathathi hlangothi kwezobuchwepheshe, okusho intela efanayo yezincwadi, kungakhathaliseki ukuthi ziyiphepha noma nge-electronic.
I-European Commission isivele ikhombisile ukuthi ingancika kule nketho esikhathini esizayo futhi iguqule imithetho yentela.
Ngakho-ke kubonakala kuxaka kakhulu kimi - izinga elincishisiwe mhlawumbe libangelwa ukuthi le ncwadi iyisabalalisi semfundo futhi ngenxa yalokho inikezwa inani lentela elikhethwayo. Futhi akunamsebenzi nhlobo uma isephepheni noma kumfundi.
Ngakolunye uhlangothi, ngencwadi ephrintiwe kunezindleko zokuphrinta, ukubopha, ikhomishini kumshicileli, njll., umlobi ngokwakhe angaba nekhomishini engaba ngu-5% encwadini eyodwa, kanti okunye kuyizindleko (ngiyazi ababhali abaningana. engithole kuye lolu lwazi). Ngokwazi kwami, i-e-book ayinazo lezi zindleko, noma kunalokho inezindleko ezincane uma iqhathaniswa nencwadi evamile (mhlawumbe imali yokubhalisa kuphela) futhi nazo zishibhile. Noma izincwadi eziphrintiwe zizoba nentela encishisiwe, zisazobiza kakhulu kunenguqulo ye-elekthronikhi.
Kuyathakazelisa ukuthi uma ubheka ama-e-books, abiza kakhulu noma ashibhe kancane kunezinguqulo zawo zephepha. Uma ngabe ubuza inkampani yokushicilela, banenguqulo yamakhasimende yokuthi ukuhlelwa kwezinhlamvu kufanele kwenziwe ngokuphindaphindiwe, ukusatshalaliswa kuyakhathaza nokuthi izindleko zezinto ezibonakalayo zincane kakhulu, ngakho-ke awukho umehluko enanini. Kodwa uma, njengombhali, ufuna nje isilinganiso neqiniso lokuthi uzophatha ukusatshalaliswa kwe-ebook ngokwakho, uzothola impendulo kubo ukuthi izindleko zokusabalalisa zincane, ukuthi ngeke uthole isaphulelo. :)