Makampani a ku India ang'onoang'ono a zamalonda, okhala ndi 6.3 microrus, aang'ono, ndi oyendetsa makampani ang'onoang'ono (MSMEs), ndi injini yamphamvu ya ntchito ndi kuwonjezereka kwa chuma. Makampani ameneŵa, kuyambira ku masitolo a kumaloko a kirana mpaka ku makampani apamwamba opanga, amagwira ntchito ya msonkho umene umakhudza mwachindunji kuyenda kwa ndalama, njira zoyendetsera, ndi kuyendetsa ntchito. Kupanga Makampani a Masheya ndi Masheya (GST) mu 2017 ndiwo anali masinthidwe aakulu kwambiri owononga zachilengedwe zimenezi m’zaka makumi ambiri. Kumbali kwa kukonzanso misonkhomale yachi, monga kuyang'anira msonkho ndi kulinganiza kwa misonkhoma ndi kuyendetsa kwa ndalama, malamulo a zamalonda a zachuma, zolinga zopanga malonda apamwamba. Komabe, ulendowo kuchokera ku njira yopanga misonkhoma ndi yopanga misonkhoma ikulukulu ya malonda, ndi yopanga malonda, ndi yothandiza kwambiri, malonda a malonda apamwamba, ngakhalenso kwambiri.

M'nyengo yapambuyo pa chisanu. Malo a Msonkho amakono

Kuti munthu amvetse mmene malamulo a msonkho akukhudzira, choyamba ayenera kuzindikira mthunzi umene analoŵa mmalo. July 2017, kampani yaing'ono ya Gujarat yogulitsa kwa wogula ku Maharashtra inafunikira kuyendetsa m'makwalala a boma ndi pakati pa misonkho. Masheya Owonjezera a Mtengo (VAT), Sales Taxis (CST), ndi ntchito zotulutsa zilembo zina zinapanga chiyambukiro choipitsitsa cha "msonkhoma" pa msonkho, kukwera mtengo ndi kupikisana. Mtengo wa kampani zamalonda unafunikira kutsendereza, machekezo ndi mapepala aakulu. Dongo limeneli linapanga ndalama zokwezeka za chivomerezo ndi malo opindulitsa kaamba ka kuthaŵa msonkho.

GST inalinganizidwa kuthetsa zopinga zimenezi pansi pa lamulo la "Umwe wa Dziko, Msonkho Umodzi" kwa mabizinesi aang'ono, lonjezo linali lowonekera: msika wogwirizana, ngongole za msonkho (ITC), ndi kuchepetsedwa kwa msonkho wa onse. Ulamuliro wamakono wa GST ukupereka chitetezo chapadera kwa okhoma misonkho aang'ono:

  • Kutha kwa: Mabizinesi okhala ndi chitembezo cha ku Rs. 20 lakhs (R. 40 lakhs kaamba ka katundu m'maiko ena) samaloledwa kulembetsa GST ndi katundu wake wogwirizana.
  • Scream Yolinganiza: Makampani aang'ono okhoza kugaŵidwa omwe ali ndi kutembenukira ku Rs. 1,5 crore (zabwino) ndi Rs. 50 lakhs (sorks) angasankhe Combissition Scheme . Zimenezi zimawalola kulipira chigawo choikika cha malo awo monga msonkho (1% ya opanga, 6% ya operekera utumiki) ndi kukonza kubwerera kwa chaka chimodzi (GSSTR-4) ndi malipiro a kasanu ndi kamodzi.

Ngakhale kuti njira zimenezi zingathandize kuti alimi asamachite nawo zamalonda, anthu ogulitsa ndalama satha kusonkhetsa msonkho kwa makasitomala awo kapena kupempha kuti atengeko ndalama zogulira zinthu zowonjezera za Trutho (ITC).

Malamulo Awo Okhudza Msonkho ndi Kagulu Kankhondo

Pambuyo pa GST, Chikalata cha Inhome Taxis Act chimaphatikizapo makonzedwe angapo olinganizidwa mwachindunji kuchepetsa mtolo wogonjera ndi msonkho wa mabizinesi aang'ono. Chotchuka koposa cha ameneŵa ndicho chiweruziro cha msonkho wovomerezeka pansi pa .

Kupereka Msonkho Mwachisawawa: Mtsogoleri wa Maseŵera Wosintha Uchinyamata

Pansi pa Dera la 44AD, propritation imodzi kapena kampani ya kugwirizana ndi anthu (kuwonjezera pa kulephera) ndi kubwerera ku Rs. 3 crores angalengeze ndalama pamlingo woyerekezeredwa wa 6% ya malisiti kupyolera m'ziwiya za magetsi, kapena 8% ya kutembenuka konse. Makonzedwe ameneŵa amachotsa kufunika kwa kusunga mabuku ambiri a maakaunti kapena kuyang'ana msonkho pansi pa Gawo 44AB. Kuli mwini wa bizinesi amene amavala zipewa za bwana, wosunga ndalama, ndi wamalonda panthaŵi imodzi, kukongola kumeneku nkofunika. Makonzedwe ofananawo alipo kwa akatswiri pansi pa [FLD:] [FLD .[FLT] [F:] [12]] [4]

Kusintha Msonkho ndi Kuyambitsa Mabanja Oyambirira

Kuchepetsedwa kwa msonkho wa kampani ndi 22% (kuphatikizapo kulipira ndi maseyesi) mu 2019 kunali ntchito yaikulu kwa makampani apanyumba. Komabe, mabizinesi ambiri aang'ono amagwira ntchito monga zoyendetsa kapena mayanjano, kumene ndalama zimakhomedwa pa stem imodzi. boma latsopano la msonkho kwa anthu a m'makampaniwo limapereka ndalama zotsika koma likufuna olipira ndalama zambiri, zimene zasonkhezera eni mabizinesi ambiri aang'ono kuŵerengera mosamalitsa msonkho wawo.

Kaamba ka maluso atsopano ndi okhoza kupangidwa, malo oyambira ali ndi zisonkhezero za msonkho. Pansi pa KUDALITSA 80-IAC , kuyambika kwa DDIT kochitidwa pambuyo pa April 1, 2016, kungapereke zochepetsedwa za mapindu ake 100 pa zaka zitatu zotsatizana. Zimenezi zimapereka ndalama zochirikiza kwambiri panyengo ya kukula koyambirira. Ndiponso, kuwonjezera, Angel ... M'mapepala makonzedwe (mapemphoko 56(2) (vib), amene amakhometsa msonkho kupyola pamtengo wake wokwanira, zinachotsedwa mu 2024. Kuwongowanya kwa ANTCTS, kuwonjezera, kuwonjezera, kuwonjezera kuwonjezera kuwonjezera, kulimbikitsa anthu kumbuyo kwa anthu kuti aonedwe.

Kuyendetsa Moŵa ndi Kupeza Malonda

Chimodzi mwa zinthu zabwino kwambiri zimene zakhudza kwambiri malamulo amakono a msonkho ndicho kukhazikitsa dongosolo la zachuma cha ku India.

  • Mabanki a ku Ufulu: ndi mabungwe azachuma tsopano amadalira kwambiri pa GST kubwerera ndi kubweretsa Tchata (ITTS) kutsimikizira kuyenerera kwa mabizinesi. Cholembedwa chosasintha cha misonkho chimapereka njira yoonekera ndi yotsimikizirika ya ndalama, kupangitsa kuti mabizinesi aang'ono azipeza ndalama zogwirira ntchito ndi ndalama zokongola popanda kuikitsa. Ovomerezeka [AGRATE] AGU) malo omangapo mapepala a msonkho owonjezereka owonjezera ndi kulola obweretsa ndalama kulowa m'zo mwachindunji kuchokera ku mabanki a msonkho.
  • Government Projectment (GEM): [[FLT :1] Boma E-MCS (GEM) platifomu, imene imatheketsa madipatimenti a boma kulembetsa GST. Zimenezi zimatsegulira msika waukulu wa MSMEs . Malinga ndi chidziŵitso cha boma, 50% ya mtengo wa dongosolo pa GeM imanenedwa kwa ogulitsa aang'ono. Compliance ndi malamulo a msonkho amatembenuza mwachindunji kuti apeze ndalama zochitira mapangano a boma a ndalama zambiri.
  • [[FLT: 0] Through Trust (ITC) Mechanic : [FLT ] Tcheni la ITC ndilo la tcheni loyera la GST . Kwa kabizinesi kolembetsedwa, kugula zinthu zosafunika kwa ogulitsa olembetsa kumawalola kulipira GST monga ngongole yopindulira ku mlingo wawo wotulutsidwa GST. Zimenezi zimachepetsa mtengo wogwira ntchito wa zoika ndi kuletsa "cash ndi kunyamula" chuma kumene kugulitsidwa kuchokera kwa ogulitsa opanda mapepala.
  • [[FLT: 0] Malo Ovomerezeka kaamba ka zopereka zochedwa: MSME Samadhaan Scheme imapereka njira yamphamvu yalamulo kaamba ka mabizinesi aang'ono kupeza mangawa kwa ogula. Kulemba mlandu pansi pa chiwembuchi, wogulitsa ayenera kulembetsedwa pansi pa MSME Ministry (Uganizition) ndipo moyenerera, a GST. Wogulayo ali woyenerera kulipira chiwongola dzanja pamtengo wochedwa.

Mtolo Wosatha ndi Ndalama Zoyenda Movutikira

Mosasamala kanthu za mapindu ake, kulemera kwa kukhoma msonkho kwa mabizinesi aang’ono ku India kudakali vuto lalikulu. Kusintha kuchoka ku dongosolo la mapepala kukhala la makompyuta athunthu, ngakhale kuti akugwira bwino ntchito papepala, kwapangitsa maphunziro ozama kwa eni mabizinesi ambiri aang’ono.

Kucholoŵana ndi Kutopanso

Chigawo choyamba cha GST chinafuna kukonza zobwezera zambiri mwezi uliwonse (GSTR-1 kuti agulitse, GSTR-3B pochita chidule, ndi GSTR-2 pogula), kuchititsa chinthu chodziŵika monga "bwezera kutopa . Pamene kuli kwakuti boma lafeŵetsa njirayo pa nthaŵi (kuchepetsa chiŵerengero cha zobwezera ndi kuyendetsa maatomu mofanana ndi kutsalira kwa mapepala) kutsalira. Mguli wamng'ono kapena wopanga zinthu kaŵirikaŵiri samapeza maluso osamalira kukonzanso zimenezi popanda thandizo lakunja, kuwonjezera mtengo wogwirira ntchito.

Vuto la Ntchito Zosinthasintha

Imodzi ya nkhani zosatha m'malamulo a GST ndiyo yotembenuzidwa ntchito (IDS). Izi zimachitika pamene mlingo wa GST pa zoloŵetsa (zopanga) ngwapamwamba kuposa liŵiro la zopangidwa zomalizira (popezedwa). Mwachitsanzo:

  • Opanga nsalu amalipira 12% ya ulusi wopangidwa ndi ulusi (input) koma 5% GST imalipira pa nsalu yomaliza (opt).
  • MLONGO wa magetsi amalipira 18% GST pa zigawo zina koma chinthu chomalizira chimakopa 12% GST.

M’nkhani zimenezi, mabizinesi akusonkhanitsa Gwitsi la Mathirakiti la Nth (ITC) limene sangagwiritsire ntchito kulipirira msonkho wotulutsidwa. Pamene kuli kwakuti ali oyenerera kaamba ka kubwezeredwa kwa ITC yotumbidwayi, njira yonenera zobwezedwa za intaneti yakhala ikukanthidwa ndi zifuno zolembedwa, kuchedwa, ndi mikangano ya zamalamulo. Zimenezi zimatsekereza kwenikweni mlingo wa ntchito ya likulu, imene ili vuto lalikulu pa makampani aang'ono okhala ndi matsinde a phindu laling’ono.

Kuyambukira Kuyenda kwa MaTD

Tchalitchi Choperekedwa ku Source (TDS) Pansi pa Gawo Loloŵa Truat Act imagwira ntchito monga kusonkhanitsa msonkho. Makampani aang'ono opereka ntchito kapena kugulitsa katundu kwa makampani aakulu ndi mabungwe a boma, TDS zoikizidwa (pansi pa 194C, 194J, ndi etc.) zingamange 1% mpaka 10% ya mtengo wawo wa ndalama. Pamene kuli kwakuti anganene kuti ndilonge TDS imeneyi poika ndalama zawo za chaka ndi chaka, mpata wa pakati pa deti la ndalama zokwepedwa ndi zotayidwa ndi zotsala za ngongole ungachititse kuthamanga kwa ndalama zambiri. Mabizinesi kaŵirikaŵiri amafunikira kudikira kufikira mapeto a chaka chakuyanjanitsidwa ndi kupempha ndalama zawo za TS.

Chiyambukiro Champatuko cha Apolisi a Msonkho

Si kuti malamulo a msonkho amayendera limodzi m’chilengedwe chonse cha mSME.

E-Commerce v. Brick-and-Mortar Retail

Ogulitsa ang'onoang'ono pa mapulatifomu amayang'anizana ndi zopinga za msonkho. Pansi pa GST, oyendetsa auniversitimenti amafunikira kusonkhanitsa 1% TCS yosonkhanitsidwa pa TCS pa malo onse opangidwa pa pulatifomu. Ndalama imeneyi ya TCS imasungidwa ndi woiyendetsa (m., Amazon, Fuckkart) ndi boma, ndi wogulitsayo angainene kukhala ngongole. Pamene kuli kwakuti ilo liloleza kukhometsa msonkho m'za ndalama za makompyuta, imapanga ndalama zoyendetsera malonda, amene amalandira malipiro ochepa kuchokera ku pulatifomu. Kwa ogulitsa aang'ono amagwira ntchito pamipando zochepa, kuyang'anira 1% TCS ina ya ntchito inayo kufunikira kulinganiza mosamala kwa ndalama.

Maluŵa ndi Maselo Oyambirira

Pambuyo pa Angel Taxis Declation, kutseguka kwa maluso a msonkho wa Employee Stock Programs (ESOP). Pa ndalama zoyambira, kupereka masheya ndi njira yopezera ndalama zapamwamba popanda ndalama zoperekera msonkho. Kukhoma msonkho kwa ESOP monga performation panthaŵi ya maseŵera (ndipo pambuyo monga ndalama zoyendetsera ntchito pa malonda) kumapatsanso msonkho wa wolembedwayo ngakhale asanapeze ndalama zogawira. Mapangano aposachedwapa a bajeti a kukwaniritsa cholinga cha kukwaniritsa msonkhowo, koma kuyendetsa ndalama zotsalabe.

Kupanga madesiki ndi madesiki

Opanga zinthu aang'ono amayambukiridwa kwambiri ndi kupezeka ndi kusavuta kwa kupempha Information Truth Creding pa zinthu zosafunika ndi katundu wamalikulu. Opereka ntchito, kumbali ina, amadera nkhaŵa kwambiri ndi ziŵerengero za TDS pa mainifomu awo. Kusiyana kwa maprogramu a GST (makampani 1% kwa ma ma . 6% a opanga mautumiki) kumayambukiranso chosankha cha kaya kusankha njira yokhwekezera.

Mapu a M’tsogolo: Kukhazikika ndi Ntchito Zosavuta

Kuti malamulo a msonkho athandizedi kulinganiza zinthu zazing’ono za m’malonda, kukonza zinthu mosalekeza nkofunika.

Kubwerera kwa Malo Otchedwa GST 3.0

Bungwe la GST lakhala likugwirira ntchito yobwerera limodzi, mosavuta. Cholinga nchochoka pa selo yofufuzira yochuluka (GST-1, 3B, 9C) kupita ku njira imene wopereka msonkho angabwezere chinthu chimodzi kuphatikizapo kugulitsa, kugula, ndi kulipira tsatanetsatane. Kupambana kwa njira yatsopano yobwezera imadalira pa luso lolimba la zopangapangapanga ndi maunansi aubwenzi amene amachepetsa ngozi ya zolakwa.

Kupanga Lamulo Loyembekezeredwa

Kusintha kwa misonkho, masiku oikidwiratu, ndi mafomu otsatizana kumapangitsa mkhalidwe wosatsimikizirika. Makampani aang'ono amavutika kupanga ndalama zoikizira ndalama ndi zosankha za nthaŵi yaitali pamene malo a msonkho akusintha nthaŵi zonse. Malamulo a msonkho otsimikizirika, ndi kusintha kolengezedwa bwino lomwe ndi kuchitidwa kokha pambuyo pa kukambitsirana kosamalitsa ndi bungwe la MSME, ngofunika kusamala.

Zipangizo Zothandiza Kukonza Zinthu Zosangalatsa

Luso la zopangapanga ndilo limachititsa kwambiri. Kukakamiza kwa boma kaamba ka kugulitsa B2B kwayamba kale kutulutsa chidziŵitso chenicheni cha nthaŵi chimene chingathandize makampani kuyendetsa bwino ITC yawo. AA (Audindo) kakonzedwe ka zinthu [1] kumalonjeza kusintha kupezeka kwa ngongole mwa kulola obwereketsa kukoka msonkho ndi chidziŵitso cha ndalama mwachindunji, kuchepetsa mapepala kaamba ka zifunsizo za ngongole.

Maphunziro Owonjezereka ndi Kupititsidwa Patsogolo

Malamulo a msonkho ngogwira ntchito monga mmene amachitira. Abwana ambiri a mabizinesi mu Tier 2 ndi Tier 3 mizinda sapeza odziŵa bwino misonkho. Boma, mogwirizana ndi makampani a maindasitale onga FISHE ndi CII, lingawonjezere kuikizira malonda m'maprogramu ophunzitsa chinenero cha chilankhulo cha anthu. Mabungwe othandizira anthu ndi chidziŵitso chosavuta ndi chakuti n’zothandiza kuchepetsa "kuopa" mogwirizana ndi kugonjera kwa msonkho. Maprogramu ophunzitsa obwerera kumbuyo pogwiritsa ntchito masewero angapatsa oyendetsa malonda kuti azichita mogwirizana ndi kugonjera kwawo popanda kudalirana ndi ena.

Kumaliza

Chiyambukiro cha malamulo a msonkho pa kakhalidwe ka kampani ya ku India ndi chachikulu ndi mbali ziŵiri zokhala ndi mbali ziŵiri. Kumbali imodzi, kusintha ku malo a GST ndi kugwirizanitsa misonkho yachindunji pansi pa zigawo monga 44 AD kwawonjezereka kuwonekera, kukonzedwa kwa chuma, ndi kutsegula njira zopitira ku misika yonga GeM ndi ngongole yalamulo. Kumbali ina, mavuto osatha a kutopa, ntchito yochotsedwa, ndi kuyendetsa ndalama zogwirizana ndi TDS/TCS zikupitirizabe kuchepetsa mphamvu ya ntchito ya eni ake mamiliyoni ambiri.

Kuti zachilengedwe zikhaledi bwino, cholinga chiyenera kusintha kuchoka pa kusonkhanitsa ndalama za msonkho n'kumanganso misonkho. Kusintha kopitirizabe, kupanga malamulo, kukhazikika kwa luso la zopangapanga, ndi kukambirana kwenikweni ndizo zipilala zofunikira kutsimikizira kuti malamulo a msonkho akugwira ntchito monga chosonkhezera kukula mmalo mwa kugwiritsa ntchito mphamvu za mabizinesi aang'ono a India. Ulendo kuchokera ku nyumba ya msonkho wa koloni yocholoŵana ku boma lamakono, logwirizana ndi makompyuta amakono, ndi likulu lake lamakono la zamakono, ndi kutsimikizira kuti injini yake yotsatira ithandiza kukonza bwino lachuma.