Chiyambi: Chifukwa Chake Msonkho wa ku India Uyenera Kukula

India wakhala chimodzi cha zinthu zoyamba kwambiri padziko lapansi, chachitatu padziko lonse. Pakati pa 2016 ndi 2024, mayambiriro oposa 100,000 anazindikiridwa ndi Dipatimenti ya Communition of Industry and Internal Trade (DPIIT). Komabe, chipambano cha ndalama ndi kuwonjezeka kwa makampani ameneŵa n’zogwirizana kwambiri ndi boma la dziko lonse la misonkho. Dongosolo la India ndi lupanga lodulidwa kaŵiri: limapereka zisonkhetso zolimbikitsa kuyambitsidwa ndi kukula kwa poyamba, koma kusintha kwake ndi kusintha kwa kayendetsedwe kake ka zinthu kapadera. Kwa oyambitsa ndi CFO, kuzindikira mmene malamulo a msonkho amathandizira kuyendetsa ndalama, ndalama zosungidwa, ndi kuyendetsa ntchito kuli kofunika kuti akulitse njira yomakula bwino. Nkhaniyi imapenda njira imeneyi ikulunji ya kukonzanso ndi kukonza bwino zinthu, kukonza njira za kukonza njira za ku India, kukonza njira zopangira njira za kumanga.

Kupenda Msonkho wa ku India

Malo a msonkho a ku India ali ndi magulu awiri aakulu: misonkho yachindunji ndi misonkho yosaluza. Msonkho yachindunji imaphatikizapo msonkho wa kampani, msonkho wa malipiro a munthu (oyendetsa ndi anzake), ndi misonkho yaing'ono (MFUNDO). Msonkho wosalunjika imaimiridwa kwambiri ndi Masheya a Goods ndi Services , amene anasunga malamulo a m'chigawo choyamba ndi boma. Kuwonjezera apo, pali maces, masheya, masheya, ndi misonkhoma ya ndalama pa mapangano apadera monga malipiro ndi kukwera kwa malikulu.

M'zaka zaposachedwapa, misonkho ya opanga yatsika ku India. Makampani a m’nyumba amene ali ndi crore angasankhe msonkho wotsika wa 25% (kuchotsapo metrolation ndi ces). Makampani atsopano opanga angasankhe mlingo wa 15% pa chigawo 115B. Komabe, kutsegulira kochuluka kumaikidwa monga makampani aang'ono kapena apakati ndipo sangayenerere kutsika pamiyezo yapamwambapo pokha ngati akwaniritsa mikhalidwe yakutiyakuti. Mtengo wothandiza wa mawonjezo ambiri, pambuyo pa kukwera ndi masewera onse, kaŵirikaŵiri pakati pa 25% ndi 30%.

Ulamuliro wa GST, ndi mlingo wake wa masamu (0%, 5%, 12%, 18%, 28%), umawonjezera muyalo wina wa kucholoŵana. Mabatire ogulitsa zinthu kapena mautumiki ayenera kulembetsa GST ngati kutembenuka kwawo kwa aggreate kuposa 7620 lakh (kapena 7610 lakh m'magawo apadera). Compliance imabwezera mwezi uliwonse kapena kasanu ndi kamodzi, kugwirizanitsa msonkho kwa ngongole, ndi kuyendetsa mabizinesi pamwamba pa makhomo. Zimenezi zingakhale zovuta kwambiri makamaka pa ntchito zoyambirira za kampani zoŵerengera ndi ndalama zochepa.

Msonkho Umasonkhezera Kuyamba Kwawo

Boma la India lachita njira zingapo zoperekera msonkho potsatira njira za kuyambika kwa dziko la India ndi njira zina zogwirizana nazo.

Holide ya Msonkho pansi pa gawo 80-IAC

Malo oyamba osavuta angapereke ndalama za msonkho 100 pa phindu la zaka zitatu zotsatizana zopimira kuchokera ku chigawo cha zaka khumi kuchokera pa deti la kuyambika kwa . Kuti ayenerere, chiyambi chiyenera kukhala chinthu chodziŵika ndi DPIT, chakhala chophatikizidwa pambuyo pa April 1, 2016, ndipo chimakhala ndi kusintha kwa chaka ndi chaka osati kupitirira 76100 crore pa chilichonse cha zaka zapita. Kusinthaku kumagwira ntchito pa malonda a kumanga zinthu zatsopano, chitukuko, kapena kugwiritsidwa ntchito kwa zinthu zatsopano. Zimenezi zimawongolera ndalama m'zaka zoyambirira zovuta, kulola kuti zibwezeretsedwenso ku R&D ndi kuwonjezeka kwa malonda.

Kulandidwa Msonkho wa Angelo

Msonkho wa Angel, woperekedwa pa Gawo 56(2) (viib) la Gawo la Inone Tax Act , unali chiletso chachikulu cha kusungitsa ndalama za stemu yoyambirira . Ilo linakhometsa likulu lirilonse lokwezedwa kuchokera kwa oikizira ndalama pamtengo woposa mtengo wogulitsa. Mu 2019 ndi zotsatirapo kubwezeredwa kwa mapangano. Boma lopangidwa, lopanda kuyambika kwa malushoni odziŵika ndi makonzedwe ameneŵa, malinga ngati iwo akwaniritsa mikhalidwe ina monga kugawana likulu lonse ndi kusagaŵana ndi 7625 creo. Kulephera kumeneku kwakhala kofunika kuwonjezera kusungitsa ndalama za angelo. Komabe, mapangano ofunikabe ndi kutumiza ndi kusungitsa kuti woikitsa ndalamayo asagwirizanitsiridwe ndi munthu m'nkhani zina zothandiza.

Kutsika kwa Msonkho wa Makampani Ang’ono

Makampani amene amasintha ndalama zokwana 764 crore angasankhe 25% ya msonkho (mapepala owonjezera ndi masefa) mmalo mwa muyezo wa 30% wa makampani aakulu. Mabanja ambiri amagwa pansi pa khomo lino, kuchepetsa mwachindunji msonkho wawo wogwira ntchito. Kuwonjezera apo, posachedwapa boma linawonjezera phindu la misonkho kwa makampani atsopano opanga zinthu, ngakhale kuti zimenezi n’zofunika kwambiri pa mafakitale ndi mapulogalamu otsogola ndi opanga zinthu.

GST-Resated Conncess

Pansi pa Comissication Scheme, kutseguka ndi aggreate kulowa mu ulamuliro wa GST wosavuta, kupereka msonkho wapatali (1% kwa amalonda, 6% kwa opanga ) ndi kuchepa kwa kuchuluka kwa makampani. Komabe, chiwembuchi sichimalola kulipira msonkho wochuluka, choncho n’choyenera kwambiri kwa makampani okhala ndi mtengo wotsika.

Mfundo Zinanso

Mapindu ena amaphatikizapo kusafuna kuyendera malamulo a boma pa zochitika zina, kusamala kwambiri za boma kudzera m'makampani a GeM, ndiponso kugwiritsa ntchito mosavuta mapulogalamu a boma otsatsa malonda otsatsa ndalama zoyenerera. Ndalama za Makampani za Malungwe (FFS) zoperekedwa ndi SIDBI sizigwirizana mwachindunji ndi msonkho koma zimachirikiza chuma.

Mavuto Amene Anachitika Chifukwa cha Kuchuluka kwa Ndalama za Msonkho

Ngakhale kuti pali zisonkhezero zambiri, dongosolo la misonkho la India lidakali limodzi la malamulo ocholoŵana koposa padziko lonse.

Kupereka Mtolo Wolemera ndi Zotaika Zogwira Ntchito

Magena ayenera kugwiritsa ntchito mapepala ambiri (PAN, TAN, GST, PF, ESI , msonkho waluso), mapepala a nthaŵi ndi nthaŵi (mwa mwezi GST amabwerera, 25 pachaka, kubwezera msonkho wa pachaka, ndi kusunga zolembedwa zatsatanetsatane. Kuyamba kwenikweni kungafunikire pafupifupi mafaelo 30-40 pachaka. Kupanda kumaliza kuwapatsa chilango, malipiro ochedwa, ndi ndalama za chiwongola dzanja zimene zingadye mbali yaikulu ya ntchito. Hing projecting shoo kapena kutumiza ku puloga ya kuwonjezera ndalama zopimira kutsogolo, zimene zingaletsekedwere ndi kuyendetsa ntchito za majoti.

Kusintha kwa Kachitidwe ndi Kusatsimikizirika

Malamulo a msonkho ku India amakonzedwa kaŵirikaŵiri kupyolera m'ma bajeti a chaka ndi chaka, zigamulo za khoti, ndi zozungulira kuchokera ku Central Board of Directive Confect Confective (CDT) kapena bungwe la GST. Mwachitsanzo, kuyenerera kwa tchuthi choyambira cha msonkho kwakonzedwanso nthaŵi zambiri, kuyambitsa chisokonezo ponena za zaka zimene kuyenera. Kuyambitsidwa kwa kufufuza kosaonekera ndi kukonza kwa kuwonjezereka kwa kuwonjezera kuwonekera koma kumafunanso kutsegulidwa kukhala maso ponena za mitengo ya makompyuta a wailesi a . Kusatsimikizirika ponena za mitengo ya m'tsogolo kapena kupitirizabe kwa zisonkhetso za ndalama kumachititsa kuvuta kwa zaka zambiri.

Kunenezana ndi Mikangano

Kutumiza, kuŵerengera msonkho wa angelo (ngakhale ndi kusatsata, nkhani zomasulira zikupitirizabe), ndi kugawana ndalama zoyendetsera ntchito ya GST kaŵirikaŵiri kumabutsa mikangano ndi akuluakulu a msonkho. Kuyamba kwapang'ono kumayambitsa ndalama zopitira msonkho kudzera m'dongosolo la zaumoyo, limene lingatenge zaka zambiri. Upandu wa kukhoma msonkho wobwerera kumbuyo, ngakhale kuti n’kosapezekapezeka, udakali nkhaŵa. Chigamulo chimodzi chovuta chikhoza kusokoneza ndalama zoyendetsera kapena kusintha kwa mabizinesi.

Kupereka Msonkho kwa Anthu Olungama ndi Olungama

Makonzedwe a ntchito yosamalira matalente (ESOP) ndi chiŵiya chachikulu chokopa matalente popanda kutayidwa mwamsanga. Komabe, kulipira msonkho kwa ESOP ku India nkovuta. Kufikira 2020, antchito anakhomedwa msonkho pa mtengo wa perquissiite pa nthaŵi ya maseŵera, ngakhale pamene magawowo adakhala ovuta. Lamulo la Ndalama 2020 linachepetsa msonkho ku zaka zisanu kuchokera kumapeto kwa chaka cha kuŵerengera kapena (b) deti la malonda, koma zimenezi zimapangabe chiwongo cha msonkho popanda ndalama zoyendera. Kuwonjezera apo, mapulogalamu ayenera kugwirizana ndi malamulo ndi malamulo a kuŵerengera ndi kuwonjezera ndalama za EOP, kuwonjezera ndalama zoyendetsera.

Chiyambukiro pa Kuwonjezeka kwa Ntchito

Malo amene amamangapo nyumba ku India amasintha njira zawo zoyendetsera ntchito zamalonda ndi zandalama kuti athe kuyendetsa bwino malo osungira msonkho, ndipo nthawi zambiri amapanga zosankha zimene sizingakwane m’njira yosavuta.

Kusankha Bungwe la Malamulo ndi Malamulo a Msonkho

Chigamulo pakati pa kampani yopatula, mgwirizano wa ndalama (LLP), kampani ya mgwirizano, kapena propitorie imodzi yokha imasonkhezeredwa kwambiri ndi ziyambukiro za msonkho. Makampani opereŵera amayang'ana ndi msonkho wowirikiza kaŵiri (msonkho wogaŵa ndi kugawira msonkho, ngakhale kuti DDT inachotsedwa mu 2020 ndipo tsopano phindu lakhala m’manja mwa osunga ndalama zoikizira). LLP amakhometsedwa msonkho pa 30% pa phindu, koma samalola kuti tchuthi chotse tchuthi choyambirira. Oyendetsa makampani ambiri amakonda nyumba zachinsinsi chifukwa cha kuwongolera bwino ndalama zothandizira. Ena amayamba monga ma CLLP akuyamba monga ndalama zochepetsera ndalama ndi kutembenuza makampani pofunafuna makampani pamene ayamba kuyendetsa malonda. Makampani a kampani a '''magawolo kuti apangenso ntchito ya makampani apange ayendetse.

Nthaŵi Yapadera ya Kusunga Ndalama ndi Kuvomereza Ndalama

Kuwonjezera phindu la holide ya msonkho ya zaka zitatu, kuyambika kwa makampani kungafulumizitse kapena kupangitsa kuti ndalama zotsala zidziŵike. Mwachitsanzo, kuyamba kumene kumayembekezera phindu lalikulu m'chaka cha 3 kungasinthe ndalama zowonongedwa m'chaka chimenecho kuti zikhalebe m'nyengo ya kuchuluka kwa ndalama. Mofananamo, ndalama zowonongedwa pa R&D kapena zida zingapangitsidwe kuti zigwirizane ndi mipata yosungira msonkho. Kupezeka kwa ngongole ya ndalama za msonkho pansi pa malamulo a GST kukhoza kugula zinthuzo zisanasinthe kapena pambuyo pa kusintha kwa detilikiti.

Kupereka Ndalama Zoyendetsera Ntchito Ndiponso Khama Lofunika

Kutsatira msonkho ndi mbali yaikulu ya khama lofuna kuikiza ndalama. Invectors (makamaka ndalama zamalikulu a kudziko lina) amayang'anira mosamalitsa mbiri ya misonkho yoyambirira, kuphatikizapo GST segments, kutumiza zikalata zotsegulira, ndi kutsatsa matchulidwe a holide. Chiyambi chimene sichinasunge zolembedwa zoyenerera kapena kunena kuti chisonkhezetsa cholakwika chingayang'anizane ndi kuchepetsa ndalama kapena ngakhale kuchotsako. Msonkhoma wa angelo amafunidwa kuyamba kulemba mapulani a Masamu 2 ndi kupeza kutchuka kwa DPITIS isanapereke mapangano. Mabungwe ayenera kulinganiza misonkho yopereka ndalama yotsimikizira kuti avomereze. Mabungwe ena oyambirira kutsimikizira kuti ayang'anizana ndi mayezo a msonkho a angelo opereka msonkho.

Zosankha za Malo ndi Misonkho Yofunika Kwambiri M’boma

Pamene kuli kwakuti GST ndi msonkho wogwirizana, msonkho wapamwamba wa boma wonga ngati msonkho waluso, ntchito ya sitanti, ndi ntchito yamagetsi imasiyana. Maboma ena amapereka zisonkhezero zowonjezereka monga malo osungidwa, ma friffant, ndi SGST frends . Mwachitsanzo, amalongosola monga Karnataka, Tengana, ndi Maharashtra ali ndi malamulo oyambitsa. Macarashtra okhala ndi malamulo otchuka kapena ntchito zamagetsi ayeneranso kulingalira za kuseŵera pakati pa pakati papakati ndi boma GST, makamaka kaamba ka malonda a GST.

Kulimbikitsa Anthu Kuti Azitsatira Magulu a Anthu ndi Msonkho

Magawo ena amakonda kugwiritsa ntchito njira za msonkho: mapulogalamu otumizidwa kunja amapindula ndi ma STPI ndi ntchito yotsatsa malonda pansi pa EPCG; kuyambitsa kwa sayansi ya zinthu kungapeze ndalama zolemera pa R&D pa Gawo 35; kuyambikanso kwa mphamvu kwatsopano kwakhala ndi mapindu owonjezereka. Maprojekiti a projekiti awo kapena zopereka zawo zautumiki kuti agwirizane ndi makampani amene ali ndi zisonkhezero zapamwamba za msonkho. Mwachitsanzo, kampani ya IT- cholinga ikhoza kubwezeretsa monga njira yoyambira yoyenerera kaamba ka ndalama za R&D ndi chilolezo cha boma.

Kugwiritsa Ntchito Misonkho ndi Luso

Kuzindikira kucholoŵana, kutseguka kwa chipambano kumafakitale a misonkho kapena kugwiritsira ntchito mapulatifomu ogwirizana ndi malamulo a opangidwa. Zida zonga Classix, Zoho, ndi Taxibrady zimathandiza woyang'anira GST , kubwerera, ndi kupanga malipoti oŵerengera. Mafukuto ambiri amapanganso olemba ndalama za maakaunti mwachindunji kuti apereke mapepala a misonkho pamene ali ndi zipani zogwirizana ndi . Mautumiki ameneŵa angasiyane kuchokera pa 760,000 mpaka malakh angapo chaka chilichonse koma amavomerezedwa kaŵirikaŵiri ndi zidzulo zopeŵedwa ndi malo oyenerera a misonkhoma. Mapulanizo ena amalembetsa ngakhale pa makampani a msonkho apakhomokha akakweza ndalama za bungwe la opereka ndalama.

Kusintha kwa Zinthu Komwe Kwachitika Posachedwapa ndi Mmene Zinthu Zidzakhalira M’tsogolo

Boma la India lasonyeza chitsimikizo cha kufeŵetsa malamulo a msonkho pa kuyambika, koma kupita patsogolo kwakhala kwabwino. Lamulo la Ndalama 2023 lawonjezera nthaŵi ya tchuthi cha misonkho kaamba ka kuyambika koyenera kufikira March 31, 2024 (pambuyo pake yofutukulidwa). Boma lakhazikitsanso selo loyambira mu Inhome Taxis Department kuti likambirane milandu. Komabe, kugonjera kochitidwa kwa ESOP, kusoweka kwa malamulo a misonkho yotseredwa, ndi liŵiro lapamwamba la msonkho wa makampani adakali ndi mfundo zopweteka.

Kusintha kochitidwa monga kuchulukitsa malamulo a msonkho, kulinganiza kwa mlingo wa GST, ndi mutu wopatulidwa mu Chikalata cha Malamulo a Mtungo kuchepetsa kwambiri kusamvana. Boma likupititsanso patsogolo chuma ndi Service Treaxis Network yoposa ndi ma develote. M'makampani monga NASCOM ndi TiE amakonzanso misonkho.

Kumaliza

Madongosolo a msonkho a India ali ndi chisonkhezero champhamvu pa njira zoyambira kukula. Padzanja limodzi, zosonkhezera zotsimikiza monga holide ya msonkho, kusakhoma msonkho kwa angelo, ndi kutsika kwa makampani kumapanga njira yosinthira zinthu. Ina, kucholoŵana kwa malamulo, kusinthasintha kwa malamulo, ndi kukwera kwa ndalama zoyambira kuperekera ndalama zapamwamba zoyendetsera msonkho. Matapilo apamwamba amayang'anira kulinganiza msonkho osati monga chinthu cholingaliridwa pambuyo koma monga mbali yaikulu ya njira yawo ya za ndalama, nthaŵi zambiri isanafike kukwera kwake. Mwakusankha dongosolo lalamulo, kulinganiza bwino ndalama, mapindu oyendetsera zinthu, ndi kugwiritsira ntchito zipangizo zamakono kuti aperekere misonkho, oyambitsa misonkho, okonza misonkho angayambitse mavuto. Monga momwe mayiko akufunira kukhala malo apamwamba a kukhazikitsako a ntchito misonkhoma, njira yopezera ntchito ntchito ndalama adzapitirizabe kuyendera ntchito bwino — Anzawo amene adzapitirizabe kutchuka.