Kuzindikira Mapangano Aŵiri a Msonkho (DTAA) Pakati pa India ndi Maiko Ena

Mapangano a Masheya Ogwirizana ndi Malamulo a Msonkho (DTAA) ndi maziko a lamulo la padziko lonse la msonkho, lolinganizidwa kuletsa ndalama zofananazo kupatsidwa msonkho kaŵiri ndi mayiko awiri osiyana. Ili ndi umodzi mwa mapangano a msonkho aakulu kwambiri padziko lonse, DTAA signet imathandiza kwambiri pa malonda a misonkho, kusungitsa ndalama, ndi kugwirizana pa zachuma. Nkhaniyi imapereka chithunzi choonekera bwino cha DTAA, mameno ake, mapindu ake, makonzedwe, ndi mapangano apadera, ndi matanthauzo ake kwa anthu ndi mabizinesi omwe akuloŵetsedwa m'mapangano apadziko lonse.

Kodi Mapangano a Msonkho Osiyanasiyana (DATAA) N’ngotani?

ANA ndi pangano la chiphadzuwa pakati pa maiko aŵiri amene amapatula ufulu wa msonkho pa mitundu yosiyanasiyana ya ndalama ndipo amakhazikitsa njira zothetsera kapena kuchepetsa msonkho waŵiri. Popanda pangano lotero, nzika ya India yolandira ndalama kuchokera ku dziko lina ingakhoze ku msonkho ndi mayiko aŵiriwo, kuchititsa kuti pakhale msonkho wochuluka. DTAA imakhazikitsa malamulo omveka bwino pa dziko limene liyenera kukhazikitsa mitundu ya ndalama za msonkho ndi mmene dziko lina liyenera kuperekera chithandizo.

Malamulo a DTAA a Indiya ndi Gawo 90 la Gawo la Gawo la Inone Tax Act , 1961, limene limapatsa boma la Central Boma mphamvu yopangana ndi maboma achilendo kuti apeŵe msonkho waŵiri, kusinthana kwa zinthu, ndi kukonzanso msonkho. Ngati DTAA yasainidwa ndi kudziŵitsidwa, zopereka zake zimachotsapo makonzedwe a kayendetsedwe ka malamulo a msonkho a Inhome Taxial Act ku mlingo umene iwo amapindula kwambiri kwa wopereka msonkho. Zimenezi zimadziŵika monga lamulo "lo lopindulitsa kwambiri", lolola opereka msonkho kusankha pakati pa makonzedwe a pangano ndi lamulo lapabanja, limene limakhala ndi mlandu wotsika wa msonkho.

Kodi Ntchito ya DTAA Imagwira Bwanji?

DTAA imatsatira kwambiri misonkhano yachitsanzo ya Bungwe la Economic Co-operation and Development (OECD) kapena United Nations (UN). Imagawa ndalama m'magulu angapo ndi kugawira ufulu wokhometsa msonkho. Njira ziŵiri zazikulu zochotsera msonkho ndi njira ya ngongole ndi njira yochotsera anthu ku boma, komanso panganolo limaphatikizapo malamulo oswa nthayo, malongosoledwe a malo okhala ndi malo okhazikika, ndi zoletsa ntchito zopimira.

Ufulu Wopereka Msonkho Chifukwa cha Ndalama Zimene Amalandira

DTAA iliyonse imatchula kuti ndi ndalama zosiyanasiyana bwanji zimene anthu amakhoma.

  • Mapindu a zamalonda: [[FLT :1] Msonkho wongoperekedwa m'dziko lakukhalamo kokha ngati bizinesiyo ili ndi kukhazikitsidwa kwachikhalire (PE) m'dziko la magwero. MPUNI ingakhale malo oikika a bizinesi monga nthambi, ofesi, fakitale, kapena oimira a kampani yodalira. Ngati PE alipo, dziko la magwero lingakhome phindu loperekedwa ku PE.
  • Dividends : Dziko la magwero lingakakamize kukhoma msonkho, koma pangano kaŵirikaŵiri limachepetsa mlingo. Mwachitsanzo, India-Singaro DTAA chopset imagawa ndi kuchotsa msonkho pa 10% (kapena 5% ngati mwini wopindulitsayo ali ndi 25% ya likulu la gawo).
  • . Mofananamo mlingo wochepa [1] mobwerezabwereza 10% kapena 15% ya ndalama zoikika. Mapangano ena amapereka ndalama zochepera kaamba ka ngongole za boma kapena zigwirizano za banki.
  • Kuchuluka ndi Fees ya Mautumiki a Technical (FTS): msonkho wa pabanja wa ku India ndi mafashoni achifumu ndi FTS pa 20% (kuwonjezera ndi cses), koma DTA monga ikuchepetsa zimenezi kukhala 10% kapena 15%. Mafotokozedwe a maufumu kaŵirikaŵiri amaphatikizapo malipiro kaamba ka kugwiritsira ntchito zinthu zanzeru, pamene kuli kwakuti FTS imasunga mamanijala, maluso, kapena mautumiki a kufunsira.
  • [[FLT: 0] Capital Games : Ikaikitsa kwenikweni kulipira msonkho m'dziko lakukhalamo, kusiyapo kokha kupata kuchokera ku kulekana kwa katundu wosasunthika kapena kugawana kumene kumapeza phindu kwakukulukulu kuchokera ku katundu wosasunthika. Zimenezi nzofunika makamaka kwa oikizitsa achilendo m'malo enieni a India.
  • Inflationment: Mofala ndi msonkho m'dziko kumene ntchito imachitidwa. Komabe, ngati wantchitoyo alipo m'dziko la magwero kwa masiku osakwanira 183 m'nyengo ya miyezi 12 ndipo womlemba ntchito sali nzika ya dzikolo, ndipo malipiro samakhala ndi PE m'dzikolo, malipirowo amakhalabe okhometsedwa m'dziko lokhalamo (lamulo la tsiku 183).
  • Iutumiki Waumwini Wodzidalira: Kaŵirikaŵiri amakhomedwa msonkho m'dziko lokhalamo kokha ngati munthuyo ali ndi malo okhazikika opezeka mokhazikika m'dziko la magwero.
  • Malamulo apadera kaŵirikaŵiri amalola msonkho ku magwero mosasamala kanthu za zinsinsi zina.

Njira Zothandizira: Kupereka Msonkho

Trinimation Traff Memoray (Khalidwe la Masheya Opereka Msonkho): Pansi pa njira imeneyi, dziko lokhalamo limalola ngongole ya msonkho wa ku dzikolo ndi ndalama zakeyake. Komabe, ngongole siingapose msonkho wa dziko limene likanakhala pa ndalama zimenezo. Mwachitsanzo, ngati munthu wa ku India amapeza $10,000 kuchokera ku dziko la US ndi kulipira $200,000 [US] msonkho, ndipo msonkho wa ku India pa ndalamazo ndi $5,000, India adzalola ngongole ya $20,000, zotsatirapo za ndalama zowonjezereka za ku India. Ngati msonkho wa ku India unali wotsika kuposa msonkho wa US, msonkho wambiri sunga ndalama za kumaiko akunja (kuphatikizana ndi kusungidwa kwa lamulo lake la ngongole).

[[FLT : 0] Njira ya kumasula: [[FLT :1] m'njira imeneyi, dziko lokhalamo limasankha ndalama zimene zakhomedwa ku dziko lakumeneko. Izi sizofala kwambiri m'mapangano a India koma zimakhalako m'mayiko ena, monga India-Tanzania DTAA. Kulandidwako kungakhale kokwanira kapena kotsatira (inde, ndalama zoperekedwazo zimatengedwa chifukwa cha kugamula za msonkho pa ndalama zina).

Lamulo lapanyumba la India limaperekanso chithandizo cha munthu mmodzi pa Gawo 91 la Gawo la Gawo la Gawo la Gawo la Gawo la Gawo la Gawo la Gawo la Thayilo kaamba ka maiko amene kulibe DTAA, koma njira ya panganoyo kaŵirikaŵiri iri yabwinopo.

Lamulo la Omanga Matope Kaamba ka Kubwereranso

Wopereka msonkho angalingaliridwe kukhala nzika ya maiko onse aŵiri pansi pa malamulo awo abanja. DTAA imaphatikizapo malamulo oswa utoto kugamula dziko lokhala kaamba ka zifuno za pangano. Gulu la akulu a tchalitchi ndi: (1) nyumba yachikhalire yopezeka, (2) malo ofunika kwambiri (mayanjano aumwini ndi a zachuma), (3) malo okhala achizoloŵezi, (4) mtundu, ndi (5) kugwirizana pakati pa maulamuliro aluso. Makampani, malo okhala kaŵirikaŵiri amagamulidwa ndi malo a maulamuliro ogwira ntchito (POM).

Kuchepa kwa Mapindu (LOB) A Claus

Kuletsa pangano la kugula zinthu – kumene nzika ya dziko lachitatu imakhazikitsa bungwe la zidutswa m'pangano kuti likhale ndi malo ochepa olephera kugula zinthu – monga momwe tsopano DTA imakhalira ndi ma SOB ambiri. Zimenezi zimafuna kuti bungwelo likhale ndi malonda aakulu m'dziko la panganolo kapena kuti likhale ndi malo ena okhala ndi anthu ake ndi kuyesedwa kwakukulu. Mwachitsanzo, mapangano a India ndi Singapore, Mauritius, ndi UAE, ali ndi mphamvu ya LoB pa nthaŵi yaitali chifukwa cha kuchuluka kwa ndalama.

Ubwino wa DTAA

DTAA imapereka mapindu aakulu kwa okhometsa msonkho oloŵetsedwa m’machitachita otsatizana ndi malire:

  • Kupeŵa Kukhoma Msonkho Waŵiri: Phindu lalikulu – kusalandira ndalama kumakhomedwa kaŵiri, kaya mwa ngongole kapena kumasuka.
  • Kulephera kwa Msonkho: Kukana msonkho pa mapindu, chikondwerero, maufumu, ndi FTS kaŵirikaŵiri n’kotsika kuposa pa malito a m'banja. Mwachitsanzo, mlingo wa nyumba ya India pa maufumu olipiridwa kwa osakhala atsogoleri ndi 20% (matsinde ndi masesi, mokhutiritsa ~31.2%), koma DTAA ndi malire ake ku 15% (kapena 10% pa zilo zina zachifumu za kupeputsa).
  • Mfundo Zotsimikizirika: [[FT:1] Malamulo omveka bwino a kumene ndalama zingachepetseretu kuvuta kwa mikangano ndi kupangitsa kukonzekera msonkho kudziŵika bwino.
  • Kupereka ndalama zoyendetsera ntchito yopanga ndalama za Cross-Border : ndi kuchepetsa msonkho wogonjera kumapangitsa India kukhala malo okongola kwa oikizira ndalama zachilendo ndipo kutsalira ku
  • Kusintha kwa Chidziŵitso: Monga momwe imaphatikiza makonzedwe a kupatsana chidziŵitso cha msonkho pakati pa maiko, chimene chimathandiza kuletsa kuthaŵa msonkho ndi kutsimikizira kugonjera. India wagwiritsira ntchito kwambiri makonzedwe ameneŵa kupeza tsatanetsatane wa maakaunti a ku banki a Amwenye okhala ndi chuma chosadziŵika kunja.
  • Administration Procedure (MAP): Ngati wopereka msonkho ali wokhomedwa kukhoma msonkho popanda mogwirizana ndi pangano, iwo angafikire maulamuliro oyenerera a dziko lirilonse kuti athetse nkhaniyo. Izi zimapereka njira ya chigamulo cha mkangano chimene chingaletse kapena kuthetsera msonkho woŵirikiza ngakhale pambuyo poti wachitika.

Mfungulo ya DTA ya ku India

India wasaina DTA yokwanira monga ndi maiko oposa 90, kuphatikizapo ogwirira ntchito zamalonda onse.

India-Mauritius DTAA

M'mbiri yakale imodzi ya mapangano ofunika kwambiri opezera malipoti, pangano limeneli lomwe linagwiritsidwa ntchito kuchotsako phindu la malikulu pa kugulitsa ndi nzika ya Mauritian kuchokera ku msonkho ku India. Zimenezi zinachititsa kuti agwiritsidwe ntchito monga njira yosungiramo ndalama za alendo ku India (lomwe ndilo njira ya Mauritius). Komabe, malamulo osinthidwa mu 2016 anasintha kuti apeze msonkho mlingo wa ndalama zimene anazipeza pa 1 April 2017. Magawo opezedwa asanabwereko, kusasungwidwako kumagwiranso ntchito. Mapanganowo amaphatikizaponso Chikalata cha Lobic C, chomwe chikufuna kuti bungwe la Mauritian lisonyeze ntchito yothandiza kukwaniritsa ntchito zapatula.

India-Singaroore DTAA

Mofanana ndi pangano la Mauritius, India-Singapore DTAA inasinthidwa mu 2016 kugwirizanitsa kupata msonkho wamalikulu. Kukana msonkho pa mapindu ndi kutsika (5% kapena 10%), ndipo pali ziŵerengero zopindulitsa za chiwongola dzanja ndi ufumu. Chikalata cha LoB ku Singapore chifuna kuti nzikayo isakhale njira yosinthira ndi kuti phindu la msonkho ndilo chifuno chachikulu cha kakonzedweko.

India-USA DTAA

Ili ndi limodzi la mapangano aakulu kwambiri, ophatikizapo magulu onse a ndalama. Kugwiritsa ntchito njira ya ngongole ya kudziko lina. Kukana msonkho pa mapindu kumakhala kaŵirikaŵiri 25% ya kusungitsa ndalama za paulo, koma 15% ya kusungitsa ndalama mwachindunji (10% ngati kampani ya United States ili ndi 10% ya wopereka msonkho wa Indiya). Chikondwerero ndicho 15% (kusiyapo mapangano ena a boma a ngongole). Maufumu ndi 15% (koma 10% a kusungitsa malamulo achifumu kaamba ka kulemba, luso, kapena ntchito za sayansi). Mapanganowo amaphatikizapo "kusunga lamulo loyenera la dziko lililonse la anthu ake ndi nzika zake, kupangitsa kukhala osapatsa anthu ake ndalama zambiri.

India-UK DTAA

Pangano la UK limapereka 15% ya kusapereka msonkho (10% ngati mwiniyo wopindulitsa alamulira pafupifupi 10% ya mphamvu yovota). Chikondwerero ndi 15%, koma kulibe ngongole za boma. Malo achifumu ndi a FTS ndi 10% kapena 15%. Ndalama zamalikulu zimene zikugawana ziri zokhoza kuperekedwa ku dziko lakwawo, ndipo kusiyapo phindu lochokera ku chuma chosagwedezeka m'dziko lina.

India-UAE DTAA

Pangano limeneli nlofunika kwambiri chifukwa cha kuchuluka kwa anthu a ku India opitira ku UAE. UAE samapereka msonkho wa ndalama za munthu mwini, choncho panganolo silimalola kuti UAE alandire ndalama kuchokera ku msonkho wa India kwa anthu a UAE. Komabe, limafunika kulabadira mosamala kuti atsimikizire kuti malowo amakhala. Malo a likulu a boma amaloledwa ku India pokhapokha ngati magawowo ali m'kampani imene ili ndi katundu wosasunthika. Mapanganowo anasinthidwa mu 2016 kuti aphatikizepo zoletsa zogwiritsa ntchito kampani.

Malangizo Othandiza kwa Opereka Msonkho

Kumvetsetsa ndi kugwiritsira ntchito DTAA kumafuna kupenda mosamalitsa ponse paŵiri panganolo ndi malamulo apanyumba. Mfundo zofunika kwambiri zikuphatikizapo:

Kutsutsa Msonkho

Munthu amaonedwa kukhala wa ku India ngati ali ku India kwa masiku 182 kapena kuposapo m’chaka chandalama, kapena masiku 60 (masiku 365 m'zochitika zina) chaka ndi masiku 365 m'zaka zinayi zapitazo. Makampani amakhalako ngati aloŵa m'dziko la India kapena ngati POEM ali ku India. Ngati munthu akuyenerera kukhala woloŵa m'mayiko onse aŵiri, lamulo la kuswa la thayi limagwira ntchito. Mabungwe a kampani, POEM angakhale otsimikiza kwambiri.

Kudzinenera Kuti Mapindu

Kuti apindule ndi ndalama zotsika zowamana msonkho, wopereka msonkho ayenera kupatsa wopereka msonkhoyo pepala la Truas Residance Treadi (TRC) loperekedwa ndi akuluakulu a boma lachilendo, limodzi ndi chilengezo cha kukhala ndi eni ake opindulitsa ndi malumbiro ena odzipangira okha (Fm 10F kwa anthu kapena anthu a m'mayiko ena). Popanda zimenezi, wopereka msonkho ayenera kuchotsa msonkho pamalipiro a m'dziko. Mwachitsanzo, kampani ya US kulandira ufumu kuchokera ku India iyenera kupeza TRCRC ku US IRS kuti apeze msonkho wotsika 15%.

NRI ndi Ntchito Yoyendera Mtanda

Amwenye osakhala mtsogoleri wa dziko (NRI) olandira malipiro ku Indiya, malipiro a lendi, kapena ndalama zamalikulu ayenera kuyang'anira DTAA yoyenerera. Mwachitsanzo, NRI yogwira ntchito mu US kwa bwana wa US ingapangitse kulipira kwa Indiya pa malipirowo pa lamulo la masiku 183 ngati akwaniritsanso mikhalidwe ina. Mofananamo, ndalama zobedwa pa kugulitsa malo ku India zingaperekedwe msonkho ku India pansi pa panganolo – koma panganolo lingapereke chithandizo ku FTC mu US.

Osunga Malo Osungiramo Ndalama Achilendo (FP Is)

FP imapindula ndi ziŵerengero zotsika pa mapindu, chiwongola dzanja, ndi kupata ndalama pansi pa DTAA . Pangano la ku India-Singapore lili loyenera kwambiri kwa FP kuli chifukwa cha kuchepa kwa ndalama za msonkho pa magawo ondandalitsidwa (Kuchotsedwa pa lamulo lapanyumba kaamba ka mabizinesi amene STT imalipiridwa, koma pangano likhoza kupereka ngakhale mlingo wotsika wa malonda osakhala a m'malamulo).

Thandizo la Msonkho Wapang’onopang’ono Chifukwa cha Malonda

Ngati kampani ya India ili ndi PE m’dziko la pangano, phindu loperekedwa ndi Pe BEPS m’dziko limenelo, ndipo India ayenera kupereka mpumulo (kaŵirikaŵiri kupyolera mwa FTC). Malongosoledwe a PE ali ovuta – mwachitsanzo, ofesi yogulitsa, nyumba yosungiramo katundu, kapena wodalira wina wa kudalira kwa munthu likhoza kukhala PECD BEPS (Chiyambi cha Erosiation ndi Relief Shifting) atsogolera ku matanthauzo okhwima kwambiri, ndi DTA ya India monga momwe imakhalira ndi miyezo imeneyi.

Zochitika Zaposachedwapa ndi Kugwirizana

India wakhala akulimbana ndi DTA yoletsa kukhoma msonkho. Mliteral Instrument (MLI) pansi pa BEPS ikugwiritsidwa ntchito kwa mapangano ambiri a India, ngakhale kuti India watsutsa makonzedwe ena. MLI amayambitsa Kuyesa Kotsogolera Kofuna Cholinga (PPT), kumene kumakana mapindu ngati kuipeza ili imodzi ya zolinga zazikulu za kakonzedwe, pokhapokha ngati kupatsa phindu kukugwirizana ndi chinthu ndi cholinga cha panganolo. Zimenezi zimakhudza mapangano onse amene akwaniritsidwa ndi malo a India.

Ndiponso, India wakhazikitsa malamulo ovomerezeka kaamba ka mapindu a pangano. Monga mbali ya Inhome Trust Rules, okhoma misonkho ayenera tsopano kupereka chitsimikiziro chaumwini chakuti iwo sali gulu ndi kukhala ndi ntchito yachuma yochuluka m'dziko logwirizana ndi pangano. Oyang'anira kugamula angakane mapindu a pangano ngati wopereka msonkhoyo alephera kusonyeza zinthu zamalonda.

Kwa anthu, malamulo a ngongole a kudziko lina aikidwa motsatizana – FTC 67 ayenera kuikidwa kuti apereke FTC, ndipo ayenera kuperekedwa deti loyenerera la kubwerera kwa msonkho pansi pa Chigawo 139(1). Kulephera kungachititse kukana ngongole.

Kumaliza

Malamulo Opitira Kuletsa Malamulo ndi ofunika kwambiri kwa aliyense wochita ntchito zachuma zoyendera malire a dziko la India. Mwa kuchepetsa ufulu wokhoma misonkho, kuchepetsako misonkho, ndi kupereka njira zothandizira, DTA ikuchepetsa mtengo wa malonda a padziko lonse ndi kulimbikitsa malo oyenera a msonkho. Komabe, ndi malamulo a misonkho apadziko lonse, makamaka pa BEPS ndi zinthu zina zofunika, okhoma msonkho ayenera kukhalabe odziŵa bwino ndi otsimikizira kuti akutsatira. Kulinganiza ndi mapepala a chithandizo cha pepala ndi kuphatikizapo kupeza mafaketi a pepala a , kusungitsa zinthu zoyendetsera malamulo a pangano, ndi kukonza malamulo apanthaŵi yake – nkofunika kwambiri kutsegula mapindu a malamulo a mayiko a Indiya otchuka. Kwauphunguli, malangizo oyenerera a za msonkho apadziko lonse a boma a boma alimbikitsidwa kwambiri.

[[ML:0] Ziŵiya:[[Kusintha:1]