Ondrej Holzman Ma e-mabuku sangachitidwe mofanana ndi mabuku achikhalidwe pamisonkho yamtengo wapatali. Masiku ano, Khoti la ku Ulaya lapereka chigamulo chakuti ma e-mabuku sangayanjidwe ndi mtengo wotsika wa VAT. Koma posachedwapa zinthu zikhoza kusintha.
Malinga ndi chigamulo cha Khoti Lalikulu la ku Ulaya, kutsika kwa VAT kungagwiritsidwe ntchito popereka mabuku pazinthu zakuthupi, ndipo ngakhale zofalitsa (piritsi, makompyuta, ndi zina zotero) ndizofunikanso kuti muwerenge mabuku apakompyuta, si mbali imodzi. ya e-book, chifukwa chake silingakhudzidwe ndi kuchepetsedwa kwa msonkho wowonjezera zomwe zimagwira ntchito.
Kuphatikiza pa ma e-mabuku, msonkho wocheperako sungagwiritsidwe ntchito pazinthu zina zilizonse zoperekedwa pakompyuta. Malinga ndi malangizo a EU, kutsika kwa VAT kumakhudza katundu wokha.
Ku Czech Republic, chiyambire kuchiyambi kwa chaka chino, msonkho wowonjezera mtengo wa mabuku osindikizidwa wachepetsedwa kuchoka pa 15 kufika pa 10 peresenti, umene uli mulingo wongokhazikitsidwa kumene, wotsitsidwa kachiwiri. Komabe, 21% VAT ikugwirabe ntchito ku mabuku apakompyuta.
Komabe, Khoti Loona za Ufulu wa Anthu ku Ulaya linkachitira makamaka milandu ya ku France ndi ku Luxembourg, chifukwa mayikowa ankachepetsa msonkho wa mabuku a pakompyuta mpaka pano. Kuyambira 2012, panali msonkho wa 5,5% pa e-mabuku ku France, 3% yokha ku Luxembourg, i.e. yofanana ndi mabuku a mapepala.
Mu 2013, bungwe la European Commission linasumira maiko onsewa chifukwa chophwanya malamulo a misonkho a EU, ndipo khotilo tsopano lagamula mokomera mayikowo. France iyenera kuyika 20 peresenti yatsopano ndi Luxembourg 17 peresenti VAT pa e-mabuku.
Komabe, nduna ya zachuma ku Luxembourg idawonetsa kale kuti ayesa kukakamiza kusintha kwa malamulo amisonkho aku Europe. "Luxembourg ikuganiza kuti ogwiritsa ntchito ayenera kugula mabuku pamtengo womwewo wamisonkho, kaya amagula pa intaneti kapena m'malo ogulitsira mabuku," adatero nduna.
Nduna ya Chikhalidwe ya ku France, Fleur Pellerin, nayenso adadziwonetsera yekha mwa mzimu womwewo: "Tidzapitiriza kulimbikitsa zomwe zimatchedwa kuti teknoloji, zomwe zikutanthauza msonkho womwewo wa mabuku, mosasamala kanthu kuti ndi mapepala kapena zamagetsi."
European Commission yawonetsa kale kuti ikhoza kutsamira pa chisankho ichi mtsogolomo ndikusintha malamulo amisonkho.
Kotero zikuwoneka zachilendo kwa ine - mlingo wochepetsedwa mwina chifukwa chakuti bukhuli ndilofalitsa maphunziro ndipo motero amapatsidwa msonkho wokonda msonkho. Ndipo ndizopanda ntchito ngati zili papepala kapena mwa owerenga.
Kumbali ina, kwa bukhu losindikizidwa pali ndalama zosindikizira, kumanga, kutumiza kwa wosindikiza, ndi zina zotero, wolemba mwiniyo akhoza kukhala ndi ntchito pafupifupi 5% kuchokera m'buku limodzi, pamene ena onse ndi ndalama (ndikudziwa olemba angapo. kwa amene ndili ndi chidziwitso ichi). Monga ndikudziwira, e-book ilibe ndalamazi, kapena m'malo mwake imakhala ndi ndalama zochepa poyerekeza ndi bukhu lokhazikika (mwinamwake ndalama zolembera) komanso ndizotsika mtengo. Ngakhale kuti mabuku osindikizidwa adzakhala ndi msonkho wochepetsedwa, adzakhalabe okwera mtengo kusiyana ndi mtundu wamagetsi.
Chosangalatsa ndichakuti mukayang'ana ma e-mabuku, mwina ndi okwera mtengo kapena otsika mtengo pang'ono kuposa mapepala awo. Mukafunsa nyumba yosindikizirayo, ili ndi mtundu wamakasitomala omwe kuyika kalembedwe kuyenera kuchitidwanso, kugawa ndizovuta komanso kuti ndalama zakuthupi ndizochepa kwambiri, chifukwa chake palibe kusiyana pamtengo. Koma ngati, monga wolemba, mukungofuna mlingo ndi mfundo yakuti mudzasamalira kugawa kwa ebook nokha, ndiye kuti mudzapeza yankho kuchokera kwa iwo kuti ndalama zogawa ndizochepa, kuti simudzapeza kuchotsera. :)