India akuima pa malire a kusintha kwa makompyuta. Polinganiza za zachuma zofikira $1 biliyoni pofika 2025, malire a ntchito, kugwiritsa ntchito, ndi kufunika kwa chilengedwe zakhala zikupangidwanso. Kuchuluka kwa mabizinesi a Ofesiki Ogwirizana ndi Malamulo (UPEDI), amene amapitirira 10 biliyoni mwezi uliwonse, kutengera mwamsanga mapulogalamu a Software-a-Svice (Sa S), ndi kuyendetsa kwa mapulatifomu a makono a dziko lonse kwapereka kuyang'anira msonkho ndi mwayi ndi mavuto. Mtsogolo mwa misonkho ya magetsi ku India imamangidwa pamaziko a "kukhalapo kwa zachuma", cholinga cha kukopa malo enieni amene akhalapo. Chisinthiko chimenechi si njira yosinthasintha, ndi kuyendera zinthu.

Kukongola kwa Chuma cha Mayiko a India

Manambala olongosola za chuma cha makompyuta cha India ndi odabwitsa. Oposa 750 miliyoni ogwiritsa ntchito Internet, kusintha kwa mafoni koyendetsedwa ndi makompyuta a pansi kwambiri padziko, ndi JAM tatu (Jan Dhan, Adhaar , Mobile) apanga malo oyenderana kwambiri. UI yapanga ndalama za magetsi kukhala chizoloŵezi chosaiŵalika, kutumiza chidziŵitso cha zinthu zogulitsira zinthu zimene kale sizinali zoonekeratu pa khomo. Kupitirira pa malipiro, chilengedwe chimaphatikizapo mapulati a e-commercech, edtechch, asss perces, opanga chuma chochuluka, ndi Saa S.

Kusintha kumeneku kumatokosa kufotokoza "naxes". Pansi pa malamulo amwambo a msonkho, kampani ina inafunikira kukhala ndi malo akuthupi, odziŵika monga Semily Audiation (PE), kuti ikhale yokhometsedwa m'dziko. Makompyuta a wailesi angatumikire mamiliyoni a anthu a ku India, kutulutsa ndalama zambiri, ndi kugwiritsira ntchito maatmostics apamwamba ozikidwa pa madata ya ku Indiya, onsewo opanda ofesi imodzi m'dzikolo. Kuzindikira zimenezi, India anali pakati pa mitundu yoyamba kugwirizanitsa lingaliro la [[FLT: 0] Pricity Economic Presease (SEP) [FLT] m'lamulo lake lapakhoma. Lingaliro limalimbikitsa kuti ngati kampani yachilendo ikufuna malonda kapena kugwirizana ndi ogwiritsa ntchito ntchito ntchito m'dziko la India, likhale ndi lamulo la zachuma lokwanira pano, popanda ngakhale lamulo la pa maofesi apamwamba a Indine.

Mizati ya Kamangidwe ka Msonkho

Malo amene alipowa amapangidwa ndi njira yamitundumitundu, yomwe imachititsa kuti mizere yosiyanasiyana ya ndandanda ya manambala ikhale yosiyana. Kumvetsa mizati imeneyi n’kofunika kwambiri kuti mudziwe kumene dongosolo la zinthu likulowera.

Kulingana kwa Levy

Mu 2016, inayambitsidwa monga njira yolimba mtima yotsatsira malonda, Audialformation Levy (EL) inalinganizidwa kulipira msonkho wa masamu apadera kumene wogulitsayo analibe ku India. Nthaŵi zambiri ankatchedwa "Google Taxis," poyamba inayang'anira mautumiki a pa Intaneti pa mlingo wa 6%. Levy inafutukulidwa kwambiri mu 2020 (Bridget 2020) kuti ipereke 2% ya msonkho polingalira za ogulitsa malonda a maiko akunja kuchokera ku mautumiki kapena kugulitsa katundu kwa nzika za ku India.

Levy iyi ndi msonkho wachindunji, kukhala kunja kwa Inhome Tax Act , ndipo cholinga chake chachikulu ndicho kutsimikizira kuti makampani a foni achilendo amalipira gawo lawo lokwanira pa magwero a ndalama kuchokera ku msika wa India. Chinali kusamuka kumene kunayambitsa mkangano wa dziko lonse ndi kusonkhezeredwa pa mlingo wa OECD. Komabe, kwachititsanso kugulitsa mikangano, makamaka United States, ndi ziyambukiro zovuta za mapangano a mitundu yonse. [[FLT: 0] Kuwonongeka kogwirizana kwa Exption Levisy [1] kumasonyeza kusokonezeka kwake ndi mikangano yozungulira.

Makampani Opereka Msonkho

Patsogolo pa misonkho yosadziwika, GST mu 2017 inabweretsa dongosolo logwirizana loperekera ntchito za magetsi. Lamulo linakhazikitsa makonzedwe omveka a Online Information and Techmmocy Access kapena Relaudal (ODAR) mautumiki [1]. Gululi likuphatikiza zinthu zambiri kuphatikizapo kusatsatsa malonda, mautumiki a thambo, mabuku, nyimbo za pa Intaneti, ndi mapulogalamu a kompyuta.

B2B imapereka ndalama zothandizira munthu amene walandira mathayo, ndipo imakhala yosiyana ndi ntchito yake. Makampani a OIDC a mabungwe achilendo, lamulo la GST limalamula kuti GST ilembetse ndi kulipira kwa woyang'anira wachilendo. Zimenezi zakakamiza zigawenga zapadziko lonse monga Netflix, Spofig, ndi Amazon Services kulembera GST ku India ndi kuyendetsa 18% GST pantchito zawo. Zimenezi sizimangopanga ndalama komanso zimapanga mlingo wa masewera oseŵera a anthu omenyana nawo nkhondo amene anali kale ndi misonkho.

Msonkho Usonkhanitsidwa Pamalo Ochokera ndi Pama TDS Kukatumikira

Kuyambitsidwa kwa Kusonkhanitsa 194-O kwa Gawo la Gawo la Taxi mu 2020 linali losinthana m'masewera a e- commerce. Limalamula kuti oyendetsa a bungwe la e-commerce asunge pa Source (TCS) pa mlingo wa 1% ya malonda kapena mautumiki oyendetsedwa ku papulatifomu yawo. Makonzedwe ameneŵa ali ndi zotsatirapo ziŵiri: amabweretsa chiŵerengero chachikulu cha ogulitsa ang'onoang’ono pa Intaneti kutumiza mapepala a msonkho mwa kupanga njira ya data, ndipo limagaŵira boma ndi mtoko wa msonkho wokhazikika.

Mofananamo, makonzedwe a Tchaifo Yoperekedwa ku Chiyambi (TDS) pa malonda a ikn'i amatsimikizira kuti msonkho umasonkhanitsidwa mowonjezereka pamlingo wa malonda, kuchepetsa mtolo pa zofufuza za chaka chatha. Makonzedwe ameneŵa amaimira mapulatifomu a manambala a boma monga nthumwi zoperekera msonkho, mtundu wogwira mtima kwambiri wa kuyang'anira m'misika yapamwamba, yotsika kwambiri ya magetsi.

Kuthetsa Mavuto a Msonkho wa Magetsi

Ulendo wopita ku misonkho yapamwamba ya pakompyuta uli ndi mavuto ambiri.

Malo Okongola a Msonkho wa Msonkho wa Mtanda

Vuto lalikulu kwambiri likukhalabe lapadziko lonse. Kusintha kwa dziko la India kwa kulingana kwa Levy kwalimbana ndi United States, kumene kumakulingalira kukhala kupandukira zigawenga za ku America. Otsutsa amatsutsa malamulo a malonda apadziko lonse ndipo angatsogolere ku kupereka msonkho wowirikiza kaŵiri, ngakhale ndi makonzedwe a ngongole. Vuto la ku India ndilo chikhumbo cha kulipira msonkho kuchokera ku malo a anthu ogwiritsa ntchito ntchito ndi kuyenera kwa dziko lakwawo kwa kukhoma misonkho.

Mikangano ya m'mphepete mwa malire pansi pa Bilateral Investivation Treasurections (BITS) ili ngozi yomakulakula. Ndiponso, kuŵerengera kwa zopereka kuchokera ku chidziŵitso cha aisensi a ku India ndi kutsata msika wa msonkho kuli malo ovuta kwambiri ndi opikisana. Ntchito ya OECD pa Baselo Irosion ndi Information Shifting (BLPS) [[FL:1] ndi PROM Imodzi imafuna kupanga nyumba yogwirizana yapadziko lonse, koma kufikira pamene chivomerezo chagwirizanitsidwa chonse ndi kuvomerezedwa, India ndi mitundu ina ipitirizabe kugwiritsira ntchito miyezo yauniyo kutetezera msonkho yawo.

Ntchito Yothandiza Mabizinesi Ang’onoang’ono a Makompyuta

Pamene kuli kwakuti makampani aakulu ali ndi ndalama zosamalira kugonjera msonkho kocholoŵana, mabizinesi aang'ono ndi oyendetsa zinthu kaŵirikaŵiri amavutika. D2C kampani ya mwachindunji yogulitsa kupyolera mu Istagram kapena sitolo yaing'ono yoperekera mapangano a GST. Izi zimaphatikizapo kufunika kwa kulembetsa GST m'boma lililonse kumene ali ndi wogula ngati agulayo akupitirira malire, kuzindikira "malo operekera zinthu", ndi kuyang'anira ngongole ya GST.

Kwa antchito ndi olenga zinthu zoloŵa pa mapulatifomu onga YouTube kapena Ty Fans, kaŵirikaŵiri zotulukapo za msonkho sizikudziŵika bwino. Muyezo pakati pa ntchito yapamtima, ntchito, ndi bizinesi ungakhale wosawoneka bwino, kuchititsa kusakhala kwa dala. Maulamuliro a msonkho akugwirira ntchito ku kutsendereza, koma kucholoŵana kwa dongosolo la lamulo la misonkho ndi maulamuliro osiyanasiyana a boma kumawonjezera midungwe ya mavuto kwa ogwiritsira ntchito foni a magetsi ang'onoang’ono.

Kulemba Zinthu za M’malo Omwe Mumakhala Anthu Ena Ndiponso Kuda Nkhaŵa

Msonkho wa pa wilding umadalira pa mfundo za CD . Kufufuza malo a CD, akuluakulu a msonkho angafune kuti apeze maidi a kampani, mitengo yogulitsa, ndi malamulo a malamulo a zachinsinsi oyendetsera ntchito. Zimenezi zimayambitsa nkhaŵa yaikulu ya mabizinesi a anthu ogwiritsidwa ntchito ndi a makompyuta. Malamulo a ku India odalirika a kukhazikitsa mfundo za malo a dziko (pansi pa Desikishoni ya Desikizo la India) ndi zofunika kuchokera ku kampani za kampani zachipalensi kukhazikitsa malo ogwirizana kwambiri.

Akuluakulu a misonkho amafunikira chidziŵitso chimenechi kuti atsimikizire ndalama ndi kuletsa kulephera, koma nzika ndi makampani amafuna chitetezo champhamvu kuti zisagwiritsidwe ntchito molakwa ndi kuswa. Kulinganiza bwino kumene akuluakulu a msonkho angapimire mabizinesi a pakompyuta popanda kuyambitsa mkhalidwe wa kuyang’anira kapena kulephera kwa makompyuta kuli kulimbana kosakonzeka. Kugwirizana kwa malamulo a msonkho pakati pa boma ndi akuluakulu ndi chitokoso china chosatha.

Kupita Patsogolo kwa Kusintha kwa Zaluso

Msonkho wa msonkho ndi wopangidwa mwachibadwa, pamene luso la zopangapanga limasintha mogwirizana ndi malingana ndi ma Assets a Jewish Digital (VD) monga kulimba mtima ndi NFTs unali njira yolimba koma yoyambira mu 2022, kuperekera msonkho wa 30% pa ndalama ndi 1% TDS pa malonda. Ngakhale kuti zimenezi zinayambitsanso kumveka bwino, zinayambitsanso mkangano wokhudza mmene zimakhudzira mphamvu ya clopto ndi Web 3 ku India.

Kuyang'ana kutsogolo, kukwera kwa AUnitial Intelligence (AI) kumapereka mavuto aakulu kwambiri. Kodi ndalama zimene mumapeza pa msonkho zopangidwa ndi munthu woimira AI? Kodi msonkho wa gulu lodziimira lokha ndilotani? Kodi phindu la ndalama zoyendetsera msonkho limapangidwa motani ndi ogwiritsa ntchito ku pulogalamu yosiyana ndi yokhometsedwa? Mtsogolo mwa misonkho ya pa wailesi idzafuna kuti lamulo likhale lolondola ndi lozikidwa pa mfundo zake, mmalo modalira pa malamulo a m'kalembedwe amene amasintha mwamsanga kukhala atha ntchito.

Kusintha Zinthu ndi Kusintha Zinthu Kothandiza

India sakungolimbana ndi mavuto; akumanga maziko a dongosolo la misonkho lamakono la manambala.

Kukonzanso Msonkho wa Msonkho wa Makompyuta

India ndi wochirikiza wamphamvu wa OECD’s Pillal One coption , imene ikufuna kulipira ufulu wa kuchuluka ndi wopindulitsa kwambiri ku makampani (Mnes) a m'maindasitale. Indiya amaona zimenezi kukhala mwaŵi wopanga ndi kugwiritsa ntchito njira yake yolipirira ndalama za pa magetsi. Ngati kugwirizana kwapadziko lonse kwafikiridwa, Indiya angaloŵe mmalo mwa Levy Walligations ndi njira yatsopano yoyendera zinthu zosiyanasiyana.

Komabe, India akukonzekeranso kaamba ka chochitika cha kumene kugwirizana kwa dziko lonse kuli kochedwa. Lingaliro la SEP likuyengedwa m'malamulo a m'banja, ndipo pali kukambitsirana kokangalika ponena za kufutukula ukulu ndi mlingo wa Kulinganiza Levy kapena kuyambitsa mlingo wochuluka wa Digital Servicess Transformation Services (DST) yomwe ikuphatikizapo mitundu yambiri ya zochita. Cholinga nchakuti dongosolo la misonkho ya India lipeze phindu kuchokera ku mafashoni a kampani alionse a kampani imene ikugwira ntchito m’malire ake, mosasamala kanthu za malo ake akuthupi.

Zipangizo Zokhotakhota Zoyang’anira Msonkho

Department ya Inhood Taxis ikufuna kusintha kwambiri monga Project Insight. Dongosolo limeneli limagwiritsa ntchito mfundo zapamwamba zotchedwa anolytics ndi Anitificial Intelligence (I) kuti aone kutha kwa misonkho yochuluka mwa kupenda masamu aakulu a zachuma, kulembetsa katundu, maulendo a padziko lonse, ndi kugwiritsa ntchito njira za manyuzipepala.

Kuperekedwa kwa [[FLT: 0] , kubwerera, ndi chikondwerero cha banki, kuchepetsa tsankho la anthu ndi kuwonjezera kulondola kwa mayeso a msonkho. Kukwaniritsa misonkho ndi chinthu china chachikulu. Mwa kugwiritsira ntchito chidziŵitso cha Aadhaar, PLAN, TDS kubwerera, ndi kubwezera, ndi kukongola kwa banki, dongosolo lingapange kubwerera kolondola kwambiri kwa wopereka msonkho woŵerengeka. Zimenezi zimachepetsa kwambiri nthaŵi ndi mtengo wa kugonjera ndi kuchepetsa zolakwa. Mtsogolo mudzaona ngakhale kulowa pansi pa mlingo wokulirapondereza, kumene misonkho ya galimoto imachitidwa pafupi kuyendetsa, kuchepetsa kufunika kwa kugonjera kwa opereka msonkho kwapadera.

Kugwirizana kwa Mayiko ndi Treaty Antromant

India akukhazikitsa malamulo ake a Kaŵiri a Tchalo Kuletsa Kukhoma Msonkho (DTAA) kuti aphatikizepo malamulo atsopano a za msonkho wa pa foni ndi kusinthana chidziŵitso. Mabungwe a Tchaice Auntel Information Active (ZI) akulimbikitsidwa kulimbana ndi kukana msonkho ndi mabungwe ogwiritsa ntchito manambala a pa stecs.

India amachita mbali ya utsogoleri mu OECD / G20 Indaclutic Framework pa BEPS. Imachirikiza mwamphamvu zikondwerero za kutukuka ndi kubuka kwa chuma m'mapangano apadziko lonse. Kukonzedwanso kwa mapangano kumaphatikizaponso kukhazikitsa bungwe la Copital Public Trial Asting (PPT) kuletsa kugwiritsa ntchito molakwa pangano. Kugwirizana kwapadziko lonse sikuli chabe njira ya kukambirana; kuli kofunika kwambiri kwa dziko limene liri msika waukulu wa makampani a magetsi a dziko lonse ndi likulu la kutumiza mauthenga a magetsi ku wailesi.

Kuchepetsa Kagwiridwe Kathu ka Ntchito

Boma layambitsa njira zingapo zopeputsira kugonjera. Makonzedwe a kutumiza mapangano ndi Osayang'aniridwa ndi Osayang'anizana ndi [1] amalinganizidwira kuchepetsa ziphuphu ndi kulipira msonkho mwa kuchotsa zigwirizano zathupi pakati pa okhoma msonkho ndi akuluakulu a msonkho. Dongosolo limagwiritsira ntchito tekinoloji kugaŵira milandu mwachibadwa kwa apolisi m'dziko lonse, kutsimikizira kusadziŵika ndi kusasintha.

Kutsegulira Kufutukula Mafunso (kuchokera ku GTR-1, 2. ndi 3 ku kubwerera kwa mwezi ndi mwezi komwe GST Application Rady (e-invo ndi e- pactive) ikuyambitsa kuoneka bwino ndi kulinganiza bwino. Cholinga nchakuti pakhale "kutsimikizira koyamba, pambuyo pake" dongosolo lovomerezeka, koma losakhala losavuta kubwerera.

Kuvuta kwa Otenga Malo

Kusintha kwa njira ya kayendetsedwe ka misonkho ya pakompyuta kuli ndi tanthauzo losiyana ndi lalikulu kwa anthu osiyanasiyana amene ali ndi mbali m’zachuma.

Kuloŵa m’Magulu Amitundu Yosiyanasiyana

Makampani akuluakulu a zaumisiri padziko lonse akuyang'anizana ndi malo ovuta a msonkho ku India. Ayenera kuyendera kuyendera kuyendera malamulo a Levy, makonzedwe a SEP, ndi kutumiza anthu ku boma. Upandu wa kutumiza msonkho kaŵiri n’ngwaukulu, kupangitsa kuti misonkho yaikulu ikhale yokhazikitsira mikangano. Kwa MNEs, mtsogolo mumakhala kuonekera bwino kwambiri, kudalira kwambiri zikalata zawo za misonkho, ndi kugwirizana ndi boma la Indiya ndi mapangano a misonkho.

Njira zogwira ntchito, zonga ngati kuloŵa mu Expand Pricing Agreements (APS) ndi akuluakulu a msonkho a ku India, zikufalikira kwambiri kuti apeze chitsimikizo cha msonkho. Kulinganiza kwa malamulo a msonkho padziko lonse pansi pa Pillation One kuli chotulukapo choyenerera chokhumbiridwa kwambiri ndi MNEs kufeŵetsa malo ogaŵanika ameneŵa.

Kwa Mimba ndi Masamba Apanyumba

Kwa makompyuta a ku India, njira yapamwamba ya msonkho yochitira ndi opikisana achilendo ndi lupanga lolimba kwambiri. Imachititsa malo oseŵerako, monga momwe oseŵera a m’nyumba aliri okhomedwa kale ndi msonkho wokwanira. Komabe, kugonjera kumakhalanso kovuta kwa iwo. Kufunikira kutsata malamulo ovuta a za magetsi ndi zopereka za GST pa mautumiki a magetsi ndi TDS/TCS kukhoza kukhala kofunikira kwambiri pa zinthu zochepa.

Mbali yabwino ndiyo kukhazikitsa chuma. Pamene malonda ayamba kukhala a ndandanda ndi chidziŵitso chikugawana ndi dipatimenti ya msonkho, mawonekedwe ayamba kukhala ndi mwaŵi wa kubwereka ngongole yalamulo ndipo angaloŵetsemo m'zopereka za boma. Boma limayembekezeredwa kuyambitsa maulamuliro okhweka ochitidwa makamaka pa chiyambi ndi mabizinesi a magetsi a magetsi a magetsi kuchirikiza kuyambika popanda kuitsendereza pansi pa kulemera kwake.

Kwa Boma ndi Oletsa

Msonkho wa magetsi wogwira ntchito ndi wofunika kwambiri kuti apeze ndalama zothandizira anthu ndi njira zothandiza anthu. Kusintha kwa dongosolo la zachuma kumawonjezera kwambiri misonkho. Mfundo zabwino zimatsogolera ku kupanga njira zabwino. Boma likhoza kutengera njira zogwiritsira ntchito, kudziŵa mbali za kukula, ndi kupanga njira zoloŵera.

Ndiponso, ndalama zoperekedwa pamisonkho ya manambala zingapatulidwe kumanga nyumba za makompyuta zimene zimatheketsa kukula kumeneku, kupangitsa kusintha kwabwino. Kupambana kwa chitsanzo chimenechi kumayesedwa ndi ziŵerengero za msonkho wa GDP, zimene boma likufuna kuwonjezera kwambiri zaka khumi zikubwerazi mwa kugonjera ndi kuwonjezera maziko ake.

Kwa Anthu Ogula Zinthu

Ogula ndiwo opereka msonkho kwambiri. Kukwera mtengo kwa makompyuta monga Netflix, Spofissent, ndi kusungidwa kwa thambo kukuphatikizapo 18% ya GST . Pamene khoti likula, misonkho ya pa makompyuta a B2C idzakhala yochuluka ndi yovuta kuipeŵa. Komabe, malinga ndi kuona kwina, nzika zimapindula ndi makampani aakulu opanga zipangizo zamagetsi amene amathandizira ndalama za boma m'dziko limene zimapindulamo.

Makompyuta a makompyuta amathandiza kuti anthu azikhoma misonkho monga: mphamvu, zipangizo zamakono, mapulogalamu a zamaphunziro, ndi njira zosungira zinthu. Kwa anthu ambiri, tsogolo lawo limatanthauza kulipira ndalama zambiri pa zipangizo zamakono, koma pobwezera, kulandira phindu la zinthu zachilengedwe zokhala ndi zipangizo zamakono, zotetezeka, ndiponso zogwirizana ndi magetsi.

Kumaliza: Kapepala Kothandiza Kupanga Maboma a Makompyuta

Tsogolo la misonkho ya magetsi ku India ndi nkhani ya kusintha kwa zinthu ndi mfundo zapadera. Ulendowu ndi wochokera ku dongosolo la misonkho lolinganizidwa kaamba ka nyengo ya maindasitale kukafika ku imodzi ya nyengo ya makono. Njirayi imaphatikizapo kulinganiza kosalimba: kulimbikitsa chuma chamakono cha dziko lonse ndi kutsimikizira kuti mtengo waukulu wopangidwa m'malire a India uli wotsika. India akudziika yekha monga mtsogoleri wa mlengalenga, wosaopa kugwiritsa ntchito njira zamagetsi pamene akukhazikitsa mfundo za dziko lonse.

Chipambano chotheratu cha dongosolo limeneli chidzadalira pa kukhoza kwake kukhala wochenjera, wowonereka, ndi woyenerera. Kugwiritsiridwa ntchito kwa AI ndi akuluakulu a msonkho, kufutukulidwa kwa maziko a msonkho kupyolera m'njira za madata, ndi kuikidwa kwenikweni kwa ufulu wa kulipira kuli zonse za zidutswa za chiwopsezo chocholoŵana chimenechi. Masomphenyawo ali dongosolo la msonkho limene limagwira ntchito mosalingalira bwino m'zogulidwa za masamu, kufunikiritsa zoyesayesa zowona mtima kuchokera kwa okhometsa msonkho woona pamene akugwiritsira ntchito, kupenda kwa ofufuza chidziŵitso ndi oyesa kukana mathayo awo. Kuyesa kwa pa makompyuta a pa makompyuta kukonzanso misonkhoti kwamphamvu ya zinthu zina zosinthasinthasinthasinthasintha pa zinthu zamakono.