Central Board of Direct Confect Confest (CBDT): Dipatimenti ya ku India Yoyang’anira Msonkho

Central Board of Direct Confect Confession (CDT) imaimira ulamuliro waukulu wa malamulo a kuyang'anira msonkho wachindunji ku India. Kugwira ntchito pansi pa Dipatimenti ya Revocensience mkati mwa Unduna wa Ndalama, CBDT yaikizidwa kukhazikitsa malamulo, kusonkhanitsa ndalama, ndi kusungidwa kwa malamulo okhudzana ndi msonkho wa ndalama, msonkho wa kampani, ndi malamulo ena oikidwiratu. Kuikidwa kwake mumpangidwe wake wamakono pansi pa Kuloŵa kwa Malamulo a Ndalama za Ndalama mu 1961, Board yachokera ku dipatimenti yamakono, ya za tekinoloji-d yomwe imaumba malo a India. Kumvetsetsa ntchito ya CBT ndi ntchito ya okhomasonkha ndalama, abizinesi, abizinesi a anthu onse, ndi ndalama za ku India.

CBDT sintchito ya misonkho yokha. Imathandiza kwambiri kukonza zachuma cha India poonetsetsa kuti misonkho yachindunji ikusonkhanitsidwa bwino, mosakondera, ndiponso m’njira yolimbikitsa kugonjera mwaufulu. Ndi cholinga chachikulu cha India cha kukhala chuma cha madola 5 biliyoni, kukhoza kwa Board kukulitsa maziko a msonkho, kuletsa kusagwirizana, ndi njira zoyendera kuyendetsa zinthu zimene zilipo monga maziko, chithandizo cha zaumoyo, maphunziro, ndi chitaganya. Nkhaniyi ikupereka kuyang'ana mogwira mtima, ndi kuyang'ana mogwira mtima pa kapangidwe ka CBDT, ntchito, kusintha kwaposachedwapa, kusintha, ziyambukiro pa chuma, ndi mavuto a m'tsogolo, popanga zinthu zokongola, zokongola.

Kusintha kwa Mbiri ya Kuyang’anira Msonkho Kolunjika ku India

Chiyambi cha msonkho wachindunji ku India chingapezeke kumbuyo kwa nyengo ya Briteni. Chikalata choyamba cha Inhomential Trutho chinakhazikitsidwa mu 1860 kuti chibwezeretsere zowonongedwa pa Chivomezi cha 1857. M'zaka makumi ambiri, dongosololi linakonzedwanso, ndipo linathera pa lamulo la Inhome Taxis la 1922. Komabe, dongosolo lamakono lomwe tikudziŵa leroli linakhazikitsidwa ndi lamulo la Inhome Toom Matter Act (Inboard) ya 1961, limene linayambitsanso Central Board of Directive Confective Confective Cool. CBTTtting Cooard of Benetic Coption, yomwe inayang'anira ponse paŵiri misonkhoti yoluza ndi yosanja. Mu 1964, boma linapanga mabungwe a Board, kupanga mabungwe osiyanasiyana a za msonkho wapadera ndi wosabisala, ku CTD, kukhazikitsa mfundo za CD.

Kuyambira pamenepo, CBDT yasintha ndi kusintha kwa chuma cha India chomwe chikukula ndi zinthu zofunika kwambiri zandale. Kusintha kwa 1991 kunabweretsa masinthidwe aakulu, kuphatikizapo kutsika kwa misonkho ndi njira zosavuta. Zaka za 21 zakhala ndi kusintha kwa masamu, ndi ndalama zoperekera pa Intaneti, ndi mapendedwe osawoneka. Lerolino, CBDT imagwira ntchito monga bungwe lochititsa kaso ndi la zitsutso, lopatsidwa mphamvu ya kufalitsa malamulo, zozungulira, ndi zitsogozo zimene zimamasulira lamulo la msonkho ndi kutsimikizira kutsata kofanana kuzungulira dziko.

Mabungwe a Bungwe la CBDT

CBDT ndi bungwe la kampani lotsogozedwa ndi Juarperson, amene ali mkulu wa Indian Revenue Service (IRS) wa nduna ya Ulembi Wapadera kwa Boma la India. Mlangizi wa kampaniyo amachirikizidwa ndi Mamembala asanu ndi limodzi, aliyense amene ali ndi udindo wothandiza pa ntchito zosiyanasiyana:

  • MEMber (Chilamulo & lamp; Computersure) [1] – imasamalira kukhazikitsa, kulemba mwalamulo, ndi njira za luso la zopangapanga.
  • MEN (Runyue) - imayang'anira zopereka za msonkho, kupima, ndi ntchito zobwerera.
  • MEMber (Investigation) – imatsogolera kuyesayesa kwa kuletsa kufunafuna ndi kulanda, ndi kuweruza milandu.
  • MEMber (Peronnel & Vigilance) – imayang'anira chuma cha anthu, maphunziro, ndi kudikira kwa mkati.
  • MEMber (Audit & Juji) – kupenda ntchito za kuŵerengera ndi kusamalira nkhani zachiweruzo, kuphatikizapo makhoti a msonkho.
  • [[ML:0] MEFU) (Inu ndi Olamulira) – imagwirizanitsa ntchito zauyang'aniro ndi mautumiki a okhometsa msonkho.

Pansi pa Board, ma CBDT anapangidwa ndi 18 Atsogoleri Otsogolera a Malamulo a Inhome Consurdom of Infect TCIT (P.CIT), iliyonse ikumagawanso m'mabungwe otsogozedwa ndi Akuluakulu, akazembe, Olamulira Owonjezera, ndi Oyang'anira Olamulira Olamulira Olamulira. Akuluakulu amatsimikizira kuti oyang'anira msonkho afike ku mbali iliyonse ya India, kuchokera ku mizinda ya m'madera akutali kupita ku zigawo. Bungwelo limayang'aniranso oweruza monga Directorate of Intelligent and Crimigation, Diretate of Inhome Invitation (Malamulo), ndi Mtsogoleri wa Malamulo ndi Kufufuza.

Likulu ndi Kukhalapo kwa Magawo

Likulu la CBDT lili m'chigawo cha North Block cha New Delhi, likugawana malo ndi Ministry of Manking . Komabe, mapazi ake ogwirira ntchito akukuta dziko lonselo kupyolera mwa maofesi a msonkho a ndalama 700, 23 Commissioners, ndi Central Processing Centres (CPC) zambiri zokhala ku Bengalure, Delhi, ndi mizinda ina. CPCC iyang'anira kukonza kwa zobwezedwa, madoko, ndi ndemanga, kuchepetsa kwenikweni kuloŵerera kwa ntchito ya manja.

Kakonzedwe kokulira ka kayendetsedwe ka zinthu kameneka kamaloleza CBDT kupereka misonkho yachindunji kwa oposa 80 miliyoni a okhoma msonkho okangalika (monga chaka cha masuku pamutu 2023 - 24) pamenenso akusamalira kupenda kwa makampani, kutumiza nkhani za malonda, ndi nkhani za misonkho yapadziko lonse.

Ntchito ya CBDT

Malamulo a CBDT amalamulira malo anayi ofunika kwambiri: kupanga malamulo, kusonkhetsa ndalama, kusungitsa lamulo, ndi kulipira msonkho. Malo alionse a boma afunikira kusamala za kugwira ntchito kwa dongosolo la msonkho lachindunji la India.

Kusintha ndi Kupanga Lamulo

Bungwe la CBDT likulangiza boma za kukonza malamulo a Tchata- msonkho ndi malamulo ena a msonkho. Ilo limakonza malamulo ndi malamulo amene amamasulira malamulo a boma, kutsimikizira kuti lamulolo likutsatiridwa mofanana. Mwachitsanzo, CBDT imatchula mfundo zozungulira ndi zizindikiro za nkhani monga za msonkho, kulandidwa kwa misonkho pansi pa Gawo 80C, kuŵerengera kwa malikulu, ndi kutumiza malangizo a zauve. Kumasulira kumeneku kumapereka motsimikizirika kwa okhoma misonkho ndi kuchepetsa kulipira msonkho.

Kupereka Ndalama ndi Kuyang’anira Msonkho

Monga wokhometsa msonkho wamkulu wa dzikolo, CBDT imaika mitu ya chaka ndi chaka pofunsira ndi Unduna wa Ndalama . Imayang'anira malisiti a msonkho mwezi ndi mwezi, imatchula maperesenti, ndi zipangizo zowongolera. Bungwelo limagwiranso ntchito kufutukula maziko a msonkho mwa kudziŵitsa okhoma msonkho mwa matalente a analytics, chidziŵitso kuchokera ku mabungwe a zandalama, ndi mbali yachitatu yopereka lipoti (m. g., kuchokera ku banki, ku ma sheya, ndi ku mitumbo ya kulembetsa). M'zaka zaposachedwapa, CBT yakhala ikulondola mokangalika masiki ndi mabizinesi apamwamba ndi mabizinesi amene akulengeza ndalama.

Kukakamiza ndi Kuletsa Kukwera Magazi

Kuletsa msonkho kuli thayo lalikulu. Kufufuza kwa mapiko a CBDT kufufuza ndi kugwidwa ndi njirinjiri pansi pa Gawo 132 la Gawo la Gawo la Matafu, kufunkha chuma chosadziŵika ndi ndalama zobisika. Board imayendetsanso Dipatimenti ya Inhome Taxis (Investigation) imene imasunga ndalama zakuda, ponse paŵiri m'banja ndi kumaiko ena. Maupandu amayambitsidwa m'nkhani za kuthaŵa dala, ndi CBT imagwira ntchito pafupi ndi Enforcement Directoratement, Filiale, ndi Central Intelligement Office Bureaunt of Revition kuti alective kutsenderging tration.

Kutsutsa ndi Kuthetsa Mikangano

CBDT ndilo liyang'anira kuyang'anira msonkho m'dziko lonselo. Imalangiza akuluakulu a boma za msonkho kuti apereke zigamulo za ku Intaket Appellate Tribunal (ITAT), Makhoti Aakulu, kapena Khoti Lapamwamba. Komiti imayang'aniranso Tchata Chachikulu Ombudsman, zimene zimapereka njira ina ya chigamulo cha kugamula mlandu wa okhoma msonkho. M'zaka zaposachedwapa, CBDT yachirikiza njira zonga [[FLT: 0] Vixvad Veshshas se se se [[FLD:20] kukhazikitsa mikangano ya msonkho ndi kuchepetsa mlandu.

Kuthandiza Anthu Popereka Msonkho

CBDT yasintha mautumiki a msonkho mwa kugwiritsa ntchito digitation. Zoyambirira zimaphatikizapo Kubweza Mtungo, kuwona malo a pa Intaneti. (] ([FLT:] www.incometak.gov.]), zimene zimalola anthu ndi mabizinesi kubwerera, kuvomereza kudziŵitsa, ndi kubwerera njira pa Intaneti. Bolosha limagwiranso ntchito maofesi apakati, maklinikiniki, ndi webusaiti yodziŵa bwino ndi FALT, mafomu, ndi makompyuta. [FL:] Kusintha kwa makampani [FL:] ndi kuyendetsa zinthu [FFF:]

Chiyambukiro pa Opereka Msonkho ndi Chuma cha Amwenye

Kayendetsedwe ka CBDT kamakhudza mwachindunji wopereka msonkho aliyense ndi chuma chachikulu. Kupereka misonkho kwabwino kumatsimikizira kuti boma lingakhoze kuchirikiza mautumiki ofunika popanda kutembenukira ku kubwereka ndalama zochuluka kapena kukwera mtengo kwa zinthu. Nazi zotsatira zazikulu za zachuma:

Kuthandiza Kupeza Ndalama M’boma

Malipoti a msonkho wachindunji a ndalama zokwana 55-60% za ndalama za msonkho wa boma lalikulu. M'chaka cha 2023 - 24 CBDT inasonkhanitsa 7619.58 lakh crore (kunga $36 biliyoni), kuwonjezeka kwakukulu kwa zaka zapitazo. Msonkho wa Corporate unapereka pafupifupi 769.11 lakh creore, pamene kuli kwakuti ndalama za munthu mwini (kuphatikizapo kugulitsa msonkho) zinapereka maprogramu ovuta ngati la Mahtma Gandhi Bribacki Stutial Stut (MNREGS), Pradmarias Aroajan, ndi kuteteza kwamakono.

Kupitira ku Msonkho ndi Thanzi

Chiŵerengero cha msonkho wa mwachindunji wa ku India kukafika ku GDP chapita patsogolo kuchokera pa 5.5% mu 2013-14 mpaka kupitirira 6.6% mu 2023-24, kusonyeza kugonjera koposerapo ndi kuchuluka kwa misonkho. Komabe, chiŵerengero chimenechi chikutsalirabe kumbuyo kwa chuma cha ausinkhu wawo . OECD iri ndi avareji yoposa 11%. CBDT ikupitirizabe kugwira ntchito pa kufutukula khoti la msonkho, makamaka m'magawo onga ngati ulimi, amene amakhalabe kunja kwa chibalo cha msonkho, ndi chuma cha geg, chimene chikukula mofulumira.

Kuchepa kwa Malonda ndi Kukhometsa Msonkho

Masinthidwe otsogozedwa ndi CBDT awongolera malo a India m'mapangano a World Bank a Doing Business Index [1] Malo a “kupereka misonkho”. Kuyambitsidwa kwa mapendulo otsala, othamanga kwambiri (tsopano mkati mwa masiku 30 a milandu wamba), ndi kutumiza kwa manambala kwa magetsi kwachepetsa nthaŵi ndi mtengo wa kugonjera. Makampani aang'ono ndi apakati amapindula ndi njira zosavuta, ndalama zochepetsera (mapesetsa msonkho kufika ku 22% mu 2019), ndi chosankha cha kusankha kaamba ka kulinganiza kwa misonkhongo.

Kuyamba Kugwiritsa Ntchito Makompyuta ndi Kusintha Zinthu Posachedwapa

Motsogoleredwa ndi Atumiki Oona za Ndalama, bungwe la CBDT lasintha zinthu zimene zasinthanso njira zoyendetsera msonkho.

Kukopana Kopanda Malo

Atayambitsidwa mu October 2019, [[FLT: 0] Screatesment System yosayang'ana. Kusintha kumeneku kwathandiza kuti anthu apeze ziphuphu, kuchepetsa ziphuphu, ndi kuwonjezera kudalirika kwa wopereka msonkho. Mogwirizana ndi kutulutsa kwa boma. , chiwembucho chachepetsa zaka zopendedwa ndi 40%.

Kusintha Makina: Kukonzanso 2.0 ndi Zida za AI

CBDT inayambitsa pulogalamu yojambula malo mu 2021, yokhoza kuyang'anira mavoliyumu okwera ndi kupereka chidziŵitso cha malo. Dongosolo limagwiritsira ntchito zopimira kujambula, tsatanetsatane wa ndalama zokwaniritsiratu kuchokera ku Earm 26AS ndi Annual Information Reefs (AIR), ndi kupereka kusinthitsa kwa nthaŵi yeniyeni. Ziŵiya zanzeru zimathandiza kudziŵa mapangano okayikira ndi kuvomereza kuti nkhani zopendedwa, kuwongolera kutulukira kwa kuchotsa msonkho popanda kuwonjezera mtolo wovomerezeka pa opereka msonkho oona mtima.

Sevad Vishshas (Dispute to Trust)

Kuchotsa ndandanda yaikulu ya misonkho (zoposa 5 lakh zotsala mu 2020), CBDT inagwiritsa ntchito Vivad se Vishsus mu 2020, kupatsa opereka msonkho wachifunitso ndi chilango ngati atalipira ndalama za msonkho zotsutsana pa deti loikidwiratu. Chiwembucho chinali chipambano chodabwitsa, kukhazikitsa magawalakh 1.5.09kh cree.

Masitepe a Opereka Msonkho ndi Oyesa

Mu 2020, CDT inatengera malamulo Tchata cha Opereka msonkho , amene amagwirizanitsa ufulu wonga kuyenera kwa kuchitiridwa bwino, kuyenera kwa kukhala paokha, ndi kuyenera kwa yankho la panthaŵi yake. Malamulo amatchulanso malamulo a okhoma msonkho. Zimenezi zimagwirizanitsa makampani a India ndi machitachita abwino kwambiri a padziko lonse ndi kulimbikitsa chikhalidwe cha kudalirana.

Kupereka Msonkho ndi Kumenyana ndi Ndalama Zakuda

CBDT yalimbikitsa kugawa kwake kwa misonkho kwa dziko lonse kuti agwiritse ntchito BEPS (Base Erosiation ndi Infacial Shifting) kuchokera ku OECD. Indiya yasaina Miniversateal Compateatenant Advenations Advicts yosinthanitsirana ndi ndalama (CRS) ndi maiko oposa 100. Board imagwiritsiranso ntchito ndalama Zokhala Mbala (Insinsi ndi Aseti) ndi Malamulo a Mtengo wa Mtengo, 2015 kuweruza amene ali ndi chuma chachilendo chosavumbulutsidwa. Mu 2023-24, CDT , inatulukira ndalama ndi katundu wachilendo wokwanira pa 76,000.

Mavuto Amene Amakumana Nawo M’nyengo Yogonana ndi Anthu Ochepa

Ngakhale kuti gululi likupita patsogolo kwambiri, limatha kulimbana ndi mavuto angapo amene amakhudza mmene limagwirira ntchito ndiponso mmene limaonera misonkho.

Volyumu Yapamwamba ya Kuphulika

Ngakhale pambuyo pa kulinganiza kwa Vivad se Vish, chiŵerengero cha zipilo za misonkho zoyembekezera pa Commissioner (Appals) ndi pamaso pa mabwalo amilandu chimakhalabe chapamwamba. CBDT kaŵirikaŵiri imatenga malo osiyana pa nkhani zalamulo zofananazo, kutsogolera ku kuchuluka kwa kupendedwa. Kutsatira njira za mkati ndi kuvomereza njira zina zothetsera mkangano kumapitirizabe.

Kuchotsedwa Msonkho ndi Chuma Chamwamwaŵi

Maakaunti a m'chigawo cha India a GDP pafupifupi 40-50%, amene ambiri a iwo amalephera kukhoma msonkho wachindunji . CBDT imagwiritsira ntchito chidziŵitso cha GST kubwerera, malonda a kubanki, ndi kulembetsa katundu kudziŵikitsa kuthaŵa, koma ukulu waukulu wa chuma chamwamwayi umalephera kupezedwa. Ndiponso, malonda a ndalama, makamaka m'malo enieni ndi katundu wapamwamba, amasungabe njira yopezera ndalama zakuda.

Kutumikira Opereka Msonkho Aang’ono

Pamene kuli kwakuti kupima kosatsutsika kwachepetsa kuvutitsa, malamulo a msonkho ocholoŵana akuvutitsabe mabizinesi aang'ono ndi okhometsa msonkho. Kusintha kwa nthaŵi ndi nthaŵi m'makonzedwe (mt., mapepala a msonkho okonzedwanso, malamulo atsopano a ) kumafunikira kukonza kosalekeza ku madongosolo a kuŵerengera. CBDT yayesa kufeŵetsa mwakugwiritsira ntchito Statuting Procédature (SP) yokhudzana ndi mafunso a msonkho, koma yowonjezereka ikufunika.

Mphamvu ndi Zoletsa

CBDT imagwira ntchito ndi kabati ya apolisi 40,000 a IRS ndi antchito ochirikiza. Chiŵerengero chimenechi kaŵirikaŵiri chimachepa kwambiri popatsidwa unyinji wowonjezereka wa zobwerera, zofufuza, ndi kufufuza. Kuchedwa m'kulembedwa, malo ophunzirira ochepera, ndi ziwiya zotherapo m'maofesi ena a chigawo zikulepheretsa kugwira ntchito. Boma lalengeza zolinganiza kufunsira maofesala owonjezereka ndi madongosolo owonjezera pansi pa Project Insight

Kuyerekezera: CBDT vs. Administrations Ena a M’mabungwe a Mtuzo

Kuyamikira mphamvu ndi zofooka za CBDT, kuli kothandiza kuyerekezera ndi akuluakulu ena a msonkho. [[FT.0] IRS Revenue Service (IRT )] ku United States, mwachitsanzo, kusonkhanitsa pafupifupi $4,500,000,000 mu FY2023, yaikulu kwambiri m'mawu enieni ndi ndalama zake za msonkho. IRS ilinso ndi mlingo wapamwamba wa kudalira kwa wopereka msonkho (pafupifupi 70% ya kuyenerera), chifukwa cha mbiri yake yaitali ya ntchito zapakompyuta ndi chithandizo cha msonkho. Kusiyana, UK’S [FL:] , KMPM; (MFFF): malamulo apamwamba a m'khomolensi ndi osavuta kukonzanso kuchepetsa. Komabe, CTBV, kuyang'anizana ndi kuchepetsako mlingo wothandiza kwambiri.

Malo Atsogolo: Kodi M’tsogolomu Muli Zotani?

Masomphenya a CBDT kwa zaka khumi zotsatira, osonyezedwa m'makonzedwe ake Ogwirizana 2022-2027 , amasumika pa mizati itatu: kusungitsa, kulipira msonkho, ndi kupanga zosankha zoyendera za masamu. Zotsatira zake zimaphatikizapo:

  • Kugwiritsira ntchito chilango chosayang’aniridwa ndi kuweruza kosatsutsika – kufutukula chitsanzo chosawoneka ku zochitika zonse.
  • Kupimidwa kwa Central Processing Centre kugwiritsira ntchito zipangizo za thambo ndi makina kuphunzira kusamalira zobwerera zoposa 150 miliyoni chaka chilichonse pofika 2030.
  • Kusintha kwa “Project Insight” injini ya masuntswo kuti agwirizane GST, miyambo, ndi luntha la zachuma la kujambula kwa nthaŵi yeniyeni.
  • Programu za kuchotsa msonkho zatsopano zoperekera msonkho [1] Kulimbana ndi mafashoni ndi ophunzira anthaŵi yoyamba, makompyuta a makompyuta ndi ma apps a kanthaŵi.
  • Kutsutsa chigamulo mwa kukhazikitsa Tsikiti la National Trutho ndi kukhazikitsa malamulo a pasadakhale.
  • adagwirizanitsa dziko lonse lapansi pansi pa Mphungu Yoyamba ya OECD ndi Pillar Zingwe ziŵiri zopitira ndalama za magetsi.

Ndiponso, CBDT imayembekezeredwa kuchita mbali yotsogolera ku kugwiritsa ntchito lamulo lamakono lamakono la Tchata . [DTC] ngati chigamulidwa, chimene chikaloŵa mmalo mwa lamulo la zaka 60 la Kupereka Mtungo ndi lamulo lamakono, lachidule.

Kumaliza

Central Board of Direct Confect Confession ndilo lapadera kwambiri kuposa bungwe losonkhanitsa ndalama; ndilo maziko a dongosolo la zachuma ndi zachuma za India. Mwa kuyang'anira kwake kosalekeza pa kulinganiza kwamakono, kuwonekera, ndi kulipira msonkho, CBDT yasintha malo a msonkho a India kuchokera ku malo otsekedwa, dongosolo la oyang'anira a dipatimenti la ndalama kukhala lopikisana padziko lonse, la kulinganiza kwa za maadireshoni. Kupambana kwa Board m'zo kuwonjezera zopereka, kuchepetsa kudalirana kwamakono, kuwonana ndi kuwongolera kuthekera kwa India kwa kuchirikiza zokhumba zake. Pakuti opereka msonkho, kuzindikira ntchito ya CBDT kutanthauza kuchirikiza ntchito yawo yapondeza anthu onse. Pamene India akuyendera zopereka zawo zachuma, CTIIII, BT idzakhala ndi kuyendetsa bwino ntchito yake yoyendetsera ntchito yake yoyendetsera ntchito yake yoyendetsera ntchito ndi kuyendetsera anthu ndi kudalirika.