Kusintha kwa Malamulo a Msonkho kwa Mabizinesi a Makampani ku India

Kusintha kwa Malamulo a Msonkho kwa Mabizinesi a Makampani ku India

Kusintha kwa malamulo a msonkho ku India kumasonyeza kuchuluka kwa chuma cha makompyuta. M'zaka khumi zapitazo, malonda a pa Intaneti achoka pa njira yosungiramo zinthu kupita ku misika yaikulu, kusonkhezera boma kupanga nyumba za misonkho. Makampani akupanga malo osungiramo misonkho, akatswiri a zachuma amene amayang'anira kugonjera, ndi okonza malamulo osintha zinthu, kumvetsa njira ya chisinthiko imeneyi. Lerolino, njira ya India yokhometsera msonkho imafotokozedwa ndi Goods ndi Service Bacs (GST), Masheyake a msonkho (TCS), ndi malamulo okhwima a mapulatifomu a maiko akunja. Nkhaniyi imayendera ulendo wochokera ku malo ozungulira, kuyang'anira ntchito zamakono, ndi kuyang'ana kutsogolo kwa zitoko.

Malamulo Oyambirira ndi Kusokonezeka kwa Malamulo

Kusanafike 2017, kutsata msonkho wa makampani a yunimente ku India kunali kumasulira. Malamulo anadalira kwambiri pa Central Sales Tax Act, malamulo a bungwe la Central Saxes, ndi pactive VAT, ndi Inhondat Tax Act , 1961. Sanakonzeke ndi malonda a pa Intaneti. Wogulitsa wa ku Karnataka kutumiza katundu kwa wogulitsa ku Tamil Nadu anayambitsa mavuto a msonkho a boma omwe ankasiyana ndi boma, kupanga kupweteka kwa masitolo monga Scripka ndi Amazon. Ndiponso, kusoŵa kwa mafotokozedwe omveka bwino a “e-commerce woyendetsa ntchito [1] Kutanthauza kuti akuluakulu a msonkho kaŵirikaŵiri anatsatira miyezo yosagwirizana ndi boma.

Zitokoso zinali zazikulu kaamba ka ma platifomu otengedwa ndi mafashoni a msika. Kuŵerengera mafashoni, kumene papulatifomu ili ndi sitolo, kunaonedwa monga ogulitsa wamba. Masitolo, kugulitsa makampani achitatu, adakayikitsa ngati anali oyenera kusungidwa pa kapepala ka vaTC kapena msonkho wa malonda pa malonda alionse. Kusoŵa kwa ndandanda yapamwamba ya zinthu zolembamo zinatanthauza kuti kukana msonkho mwa kulembedwa kwa malonda kunali kofala, makamaka pakati pa ogulitsa ang'onoang'ono ogwira ntchito m'ang'ono ogwira ntchito m'dziko la . Msonkhoma a boma ameneŵa analetsanso kukwera m'atalicreal eplammer ku India, monga ndalama zovomerezera kutsa malonda ku madanja ochepa.

Oloŵa m'malowo anafunikira kuikiza ndalama zambiri m'malangizo a msonkho ndi kufunsira kwa lamulo kuti adziŵe udindo wawo. Boma linavomereza kusamvanako koma linasuntha pang’onopang’ono, mokakamizidwa ndi malamulo a mphamvu za msonkho. Zinakhala zoonekeratu kuti msonkho umodzi wokhawo umene unali njira yokha yochirikizira kupita patsogolo.

Chiyambi cha GST: Mphepo Yophwanyika

Pa July 1, 2017, India anakhazikitsa malo apamwamba a Mapilo a Mapiki ndi Autumiki (GST), kukhazikitsa msonkho wautumiki, VAT, ndi zina zosadziŵika kuti ziperekedwe ku msonkho umodzi, wovomerezeka. Kuthandiza EÚcommerce , GST inasintha. Inachotsa misonkho yambiri ya boma ndi njira zoyendetsera zinthu: Central GST (CGST), Boma GST (SGST), ndi IGST (GST) yoperekera zinthu. Lamulo la GST linayalatula lingaliro la “wom'zamalonda a magetsi , (EC) monga munthu aliyense amene ali ndi pulogalamu, wogwira ntchito, kapena woyendetsa malo a GST (SSTST).

Pansi pa mapulatifomu awo, ECOS imafunidwa kusonkhanitsa msonkho pamalo amodzi (TCS) pamlingo wa 1% CGST + 0.5% CGST + pa mtengo wa khutu wa zinthu zokhometsedwa zopangidwa ku mapulatifomu awo. Kusonkhanitsa kumeneku sikuli msonkho wowonjezereka koma njira yodziŵira malonda ndi kuletsa kupatsa ndalama. Putuyi iyenera kuika TCS ndi boma ndi mwezi wa 10 ndi kubwerera kwa mwezi wa Gamma PTH. Simulttaltem, malonda pa pulatifomu angapereke chilo cha TCS deccuc, kutsimikizira kuti sikulipiritsa msonkho.

Chiyambukiro chinali cha nthaŵi yomweyo. Masitolo anafunikira kuchulukitsa ndalama zawo ndi madongosolo ochitira lipoti. Ogulitsa ambiri aang'ono, omwe poyamba ankagwira ntchito mwamwaŵi, anakakamizidwa kulembetsa pansi pa GST ndi mafaelo kubwerera, kuwabweretsa iwo m'zachuma. Malinga ndi lipoti la GST [P] . [makampani a m'mabwalo a malonda], chiŵerengero cha ogulitsa olembetsa malonda pa mapulatifomu aakulu choposa kuwirikiza katatu mkati mwa zaka ziŵiri za GSTrostout . Pamene kusinthako kunali kopweteka kwambiri . Malinga ndi lipoti la PGP] PMFS kuphatikizaposera kwa nthaŵi yaitali kuoneka bwino, kuchepetsa misonkhoma, ndi malonda adziko ogwirizana.

Bungwe Lofufuza la GST Likufufuza Oyendetsa EPACOMmerce

• Kulembetsa kwa anthu m’boma lililonse kumene muli ogulitsa kapena makasitomala, kusiyapo ngati simunaloledwe.
• Kusonkhanitsa TCS pa 1% pa zinthu zokhometsa msonkho (magule osabweza ndi kuubweza).
• Kubwererako mwezi uliwonse pofika mwezi wa 10.
• Kupereka zikalata zopita kwa ogulitsa pasanathe masiku 45 deti lobwereralo.
• Kugwirizana kwa TCS ndi ogulitsa a GSTRÍ2A (tsopano GSTRANY) kuti apeŵe zinthu zosagwirizana.

Msonkho Usonkhanitsidwa Kumene Kunachokera (TCS): Bungwe Lochirikiza Msonkhano

TCS pansi pa GST ndi maziko a kutsata msonkho ku India . Ilo limatsimikizira kuti msonkho umatengedwa pamlingo wa malonda, kuchepetsa upandu wa kuthaŵa ndi ogulitsa amene angapereke ndalama zosakwanira. Chiŵerengerochi, choikidwa poyamba pa 1.5% (0.5% ya CGST ndi SGST), chinawonjezeka pambuyo pake kufika pa 2% (1%%%%%%%%%%%%%%%% mwa malonda, kukhoza kuyendetsa ntchito kuyambira February 2021. Kusintha kumeneku kunalinganizidwira kupangira ndalama zambiri ndi kutsegulira maloko oloŵera.

Komabe, TCS kugonjera sikuli kopanda misampha yake. Masitolo ayenera kuŵerengera mtengo wa zinthu zolipidwa atasintha zobwerera, kugamula, ndi ngongole zoipa. Zimenezi zimafunikira injini zoyanjanitsa zimene zimayenderana ndi malamulo, invoice, ndi mageti olipira. Non 76compliance imatulutsa chilango: malipiro a madeko a 76100 patsiku (7650 CGST + 76SGST) ndi chiwongola pa 18% pa ndalama zopereŵera. M'nkhani zoipitsitsa, akuluakulu a msonkho angaimitse chikalata cha GST.

Ogulitsa a kumaiko ena ogulitsa kwa makasitomala a India afunikiranso kulembetsa pansi pa GST ndi kusonkhanitsa TCS pokhapo ngati agwera pansi pa “OIDR" (Online Information and Techmmoshial Acces kapena Recondal) gulu la mautumiki, limene liri ndi malamulo ake. ZIPHUNZIRO ZA CBIC [1] Kumveketsa bwino kuti oyendetsa malo a pa 761 ayenera kuika woimira mu India kuti agwirizane. Zimenezi zakakamiza mapulatifomu a kudutsa 09 oyendera mitapo yawo ya msonkho.

Kulandira Msonkho: Kukhoma Msonkho wa Mabizinesi a pa Intaneti

Kupyola GST, malamulo a msonkho asintha kuti apeze ndalama kuchokera ku ntchito za emiliommerce . Manki a Magazine, 2020, anayambitsa lingaliro la “Spiciencent Economic Presence ku India . Makampani osakhala apayoniya amalingaliridwa kukhala ndi kulipira msonkho ku India ngati afuna malonda kwa makasitomala a India kapena ngati achita malonda ophatikizapo katundu, mautumiki, kapena katundu ndi anthu a ku India kupitirira malire oikiridwa ([2] creorent invorced formation tomagement of digicture formationstion of Office popanda ofesi ya kuyang'a ntchito.

Kwa makampani a m'nyumba, nkhaŵa yaikulu ya msonkho wa ndalama ndiyo kusamutsidwa (ngati adachita malonda ndi mabungwe akunja), kuchepetsedwa kwa msonkho pa ogulitsa ndi opereka utumiki, ndi msonkho wa ndalama zotayidwa ndi kuchirikiza. Dipatimenti ya msonkho imapendanso kusankhidwa kwa ndalama za ndalama za ndalama za malonda monga malipiro a malonda ndi mapindu a malikulu, makamaka mapulatifomu amene asintha kukhala mafashoni a zinthu zokongola.

Malo oyamba m'malo a eÚcommerce angapindule ndi chigawo 8086IAC cha Infest Tax Act, imene imapatsa 100% za phindu la zaka zitatu zotsatizana pa zaka khumi zoyambirira, malinga ngati zili zovomerezedwa monga “mayambiriro othekera” ndi Dipatimenti ya Communion of Industry and Internal Trade (DPIT). Komabe, ndalama zotsalazo zimagwira ntchito zamalonda, osati kupata kwa malikulu, ndipo chiyambi sichiyenera kupangidwa mwa kugawatsa bizinesi yomwe ilipo.

Malamulo Okhudza Ogwira Ntchito Kunja

Kukwera kwa malire a 76 commerce, kosonkhezeredwa ndi mapulatifomu onga Shein, Ali Express, ndi Astentif , kunapangitsa oponya pansi ogwirizana ndi kusungidwa kwa dosi, kuchititsa uyang'aniro wokhwima. Mu June 2023, Ministry of State inapereka chidziŵitso chofuna oyendetsa a kumaiko akunja kuti alembetse GST ndi kugwirizana ndi ma TCS, mosasamala kanthu kuti kaya iwo alipo ku India. Kusamukako kunatseka khomo kumene ogulitsa achilendo ambiri anali kugwiritsa ntchito ndalama zotsika za kampani kuti apeŵe kuletsa msonkho.

Boma linakhazikitsanso EÚCommerce Rules, 2020 (kumapeto kwa 2023), pansi pa Consumer Protection Act, imene inalamula kuti misika ikhazikitse mkulu wa ofisala womvera, munthu wolankhula naye, ndi woyang'anira wodandaula wa pamudzi. Ngakhale kuti malamulo ameneŵa amayang'anitsitsidwa kwambiri ndi ogula, amachita mogwirizana ndi malamulo a msonkho mwa kupempha kuti pakhale ma desiki, ogulitsa, ndi kubwezera ndalama zomwe akuluakulu a msonkho angapeze m’kati mwa kuŵerengera ndalama.

Malamulo a kusinthana kwa maiko ena pansi pa lamulo la Exchange Management Act (FEMA) amagwiranso ntchito pamene malisiti a evommerce ali m'mali achilendo. Maplatform ayenera kutsimikizira kugwirizana ndi njira yaufulu ya (LRS) ndi kupeza zilolezo zofunikira kuchokera ku Reserve Bank of India (RBI) kaamba ka ndalama zolipirira zokwanira. ] RBI verselve on crossplace esalplace imapereka chitsogozo pa kulipira kovomerezeka kwa mageo ndi zofunikira kulengeza.

Kusintha kwa Posachedwapa ndi Kuchirikiza Kusintha

Mu 2023 ndi 2024, boma linalengeza njira zingapo zochepetsera ntchito ya makampani a kampani.

• Mapepala obwezedwa odzifunira: Kuyamba kwa GSTRANMB yokhala ndi anthu amene amadzaza asanakwaniritsidwe mfundo za ngongole kuchokera kwa ogulitsa, kuchepetsa zolakwa za kuyanjanitsa.
• Chosankha chakusunga: EÚcommerce okhala ndi oyendetsa aggreate munsi 765 crore tsopano angabwerere kwa kamodzi, ndi malipiro a mwezi uliwonse, pansi pa chiwembu cha QRMP.
• [[FLT: 0] Lamulo la kuwonjezera: Kuchokera mu August 2023, mabizinesi okhala ndi kukwera 7620 crenore ayenera kutulutsa ma e Neinvoice, amene amaphatikizapo kugulitsa kwa . Zimenezi zimawongolera chidziŵitso chenicheni chanthaŵi zokwanira zokwanira kuyanjana ndi ndandanda ya GST.
• Mwezi wa TCS wosintha: Mwezi wa katundu ndi mautumiki unali wogwirizana ndi 1% (0.5% +0.5%) ya intra86 state ndi 2% ya interpreset, kuchepetsa chisokonezo.
• Kulingalira: Ndalama zomalizira za GSTRAN 88 zinaikidwa pa 76100 patsiku, ndipo kuŵerengera chiwongola dzanja kunafeŵetsedwa.

Ngakhale kuti pali njira zothandizira zimenezi, anthu ambiri aang’ono ndiponso ogulitsa zinthu zamakono amavutikabe ndi kuwerenga ndi kulemba komanso kugula mapulogalamu otsatizana. Boma lavomereza mwa kupereka makompyuta ophunzitsira aulere pa kampani ya GST komanso pothandizana ndi makampani monga Federation of Indian Chambers of Commerce and Industry (FICI) kuti achititse mapulogalamu othandizira kukonza zinthu.

Mavuto Amene Ali Pansi: Zipangizo Zogulitsa Zinthu Zazing’ono Ndiponso Zipangizo Zamakono

Pamene kuli kwakuti dongosolo la kakonzedwe ka kaumbidwe kakula, kugwiritsa ntchito sikumakhala kofanana. Ogulitsa aang'ono, kaŵirikaŵiri amagwira ntchito kuchokera ku mizinda ya mafilme 933 ndi mitape , amakupeza kukhala kovuta kusunga zolembedwa za manambala zofunikira ku TDS/TCS Reconfline. Ambiri amadalira pa kuŵerengera kwa manja kapena malamulo apamwamba amene sagwirizana ndi GST. Zimenezi zimapanga mapulogalamu otsata zinthu zimene zimatsogolera kusonyeza zinthu.

Chiyeneretso cha kulembetsa pansi pa GST m'boma lirilonse kumene msika uli ndi ogulitsa kapena makasitomala olemera kwambiri kwa mapulatifomu ndi maseŵero a pan 16)dia. Pamene kuli kwakuti lamulo la GST limapereka kulembetsa kolembedwa kosiyanasiyana kwa boma ndi kulembetsa kosiyanasiyana kwa pa mabwalo a port, njirayo siikutsatiridwa mokwanira. Maboma ena amafuna kutsimikizira kwakuthupi, kuchititsa kuchedwa.

Vuto lina ndilo kubwezera ndi ngongole zoipa. Pamene wogula abweza chinthu, pulatifomu iyenera kusintha TCS yomwe ili kale yolipiridwa. Ngati chiwiya cha wogulitsa sichichitika panthaŵi ya msonkho imodzimodziyo, pulatifomu iyenera kukonzanso njira yotsatira. Zimenezi zimafuna kubwerera kwa nthaŵi yaitali, kumene mapulatifomu ambiri alibe.

Malo Atsogolo: Al, Real Time Ripoting, ndi Kulinganiza kwa Mitundu Yonse

Kuyang'ana kutsogolo, zikhoterero zingapo zidzaumba chisinthiko cha malamulo a msonkho ku India. Bungwe la GST likufufuza kugwirizanitsa nzeru zopeka kuti aone njira za kuchotsa msonkho. Maulosi a alytic angapereke madzozedwe olakwika kapena kusagwirizana pakati pa malonda olengezedwa ndi kulipira chidziŵitso cha pa khomo. Mu 2024, boma linayambitsa woyendetsa ndege wa bizinesi yonse yotchedwa ēonvoic factive (B2B) kugulitsa kuposa 765 crorecre, ndipo zimenezi zingafutukule malonda onse a PNG commerce mkati mwa zaka ziŵiri.

Chiyambi china ndicho kupita ku nyengo yeniyeni yosimba. Lingaliro la “malamulo opitirizabe a malonda ” (CTC) likukula kuzungulira dziko lonse, kumene invoisi iliyonse imachotsedwa ndi akuluakulu a msonkho isanaperekedwe kwa wogula. India sangakhale wotengera moni wa CTC yokwanira mwamsanga, koma magawo ena (kuphatikizapo Esamacommerce) angabwere ndi matembenuzidwe ofooketsedwa kumene mapulatifomu amatumizako chidziŵitso cha malonda ku ma Net programe a GST tsiku ndi tsiku.

Patsogolo pa dziko lonse, India wakhala wokangalika mu Project ya OECD pa Zitoko za Msonkhano za Masheya za Digital Economy . Njira ziŵirizi, ngati zigwiritsiridwa ntchito, zikhoza kukonzanso mmene mitundu yonse ya hérikommerce imakapidwa. Willal Yoyamba ikulipiritsira ufulu wa ku makampani aakulu a digital (monga India), pamene Pillar II imakhazikitsa kale msonkho wa dziko lonse wa 15%. India wasonyeza kale cholinga chake cha kugwiritsa ntchito Polip 2 mwapadera kwa makampani aakulu a digitalog , omwe angayambukire Amazon, Google, ndi ena.

Kusintha kumene kungachitike kumaphatikizapo:

• Kutsata kowonjezereka kwa ogwiritsira ntchito aang'ono: Makonzedwe a kulemba mwachindunji kaamba ka ogulitsa eÚcommerce okhala ndi [1] crre, kumene msonkho umaperekedwa pamlingo waung'ono ndi wochepa wa zobweza zikufunikira.
• TCS / TDS digitage platip: Kabokosi kapakati kamene kamasonyeza msonkho wonse wogulitsidwa m'misika yambiri, kuchepetsa kujambula.
• Sitchain kaamba ka kuonekera kwa tcheni: Maprojekiti a Pilot ogawidwa kutumiza katundu kuchokera kwa wokonzayo kumka kwa wogula, kutsimikizira ndandanda ya malonda kaamba ka miyambo ndi zifuno za msonkho.
• Zisonkhezero za msonkho zamwambo: koma osapangabe ziganizo pakati pa NITI Ayayog za kupereka ngongole ya msonkho kaamba ka ma logi obiriŵira ndi mathirakiti osungika ogwiritsiridwa ntchito ndi mapulatifomu a eprogmerce.

Malingaliro Omalizira: Kumanga Mtsogolo Mwakuti Adzakhometsa Msonkho

Kusinthika kwa malamulo a msonkho a m'chigawo cha India kuli nkhani ya kusintha kwa zinthu (kuyambira pafupi ndi malo osungirako zinthu ndi ulamuliro wapamwamba, wa boma. GST ndi TCS athandiza kuonekera ndi kukulitsa nyumba ya msonkho. Malamulo a msonkho awonjezera khoti kuti athe kupezeka pa manambala. Komabe kugonjera kumakhala kovuta, makamaka kwa oseŵera aang'ono. Kufunitsitsa kwa boma kulowa m’mafakitale, zofunikira za mafakitale, ndi kugwiritsa ntchito zipangizo zamakono (zotchedwa [1]driven) kumapereka chiyembekezo cha njira yoyendera bwino zinthu.

Makampani amafunika kugwiritsa ntchito zipangizo zothandizira kuti agwirizane ndi makampaniwa.

Kuti apitirizebe kudziŵa, opanga makampani ayenera kupenda nthaŵi zonse zosintha kuchokera ku chiwonekezo cha GST [FLT :1], webusaiti ya CBIC , ndi makampani ofalitsidwa ndi mabungwe monga MSCON [1] ndi Internet ndi Nhlangano wa Mobile wa India (IAI). Ulendo wa chisinthiko cha msonkho uli kutali, koma njira iliyonse yopangika imabweretsa India ku maadirediresitiki zonse ziŵiri zotchuka ndi zodalirika.