Kumvetsetsa Msonkho wa Mapilo ndi Mautumiki (GST) ndi Mbali Yake m’Kusintha Kwachuma kwa India

Mabuku ndi ma Service Reachers Truth (GST) ali limodzi la masinthidwe ofunika kwambiri a zachuma m'mbiri ya India yapambuyo pa kudalirana. Operekedwa pa July 1, 2017, msonkho wosakanizidwa bwino umenewu unaloŵa mmalo mwa malamulo apakati ndi a boma, kuphatikizapo ntchito, VAT, msonkho wa utumiki, octroi, ndi zina zambiri. Mwa kugwirizanitsa nyumba ya msonkho ku malo amodzi, dziko lonse, GST inafuna kuchotsa malire a malonda a boma, kuletsa msonkho wapakati pa madera a malonda, ndi kupititsa patsogolo malonda a zachuma.

GST ndi msonkho woperekedwa pambali iliyonse ya zopereka, kuyambira pa kupanga mpaka kugulitsa komaliza. Msonkho umaperekedwa pa mtengo wowonjezeredwa pa siteji iliyonse, ndi ngongole yokwanira ya msonkho imene imapezeka kwa makampani pa zogula zawo ndi zowonongedwa. Njira imeneyi imachotsa chiyambukiro chomaketsa cha misonkho [1] kaŵirikaŵiri imatchedwa “makhoma msonkho pa dongosolo lakale. Chotulukapo chake ndicho kuwonjezereka ndi kuyendetsa bwino kwa msonkho umene umachepetsa mtengo wa zinthu zonse ndi mautumiki a ogula pamene kuli kwakuti amapititsa patsogolo mabizinesi.

Kodi Kuŵerenganso Zakuthambo kwa Kagulu Kosiyanasiyana N’kutani?

GST ndi msonkho wowonjezera mtengo (VAT) wopangidwa monga levy yogawidwa pakati pa Centre ndi maboma. Kuti mukhale ndi dongosolo la dziko la India, msonkho umagawidwa kukhala zigawo zitatu zazikulu:

  • Central GST (CGST) – yoikizidwa ndi boma lalikulu pa zopereka za chigawo cha dziko.
  • State GST (SGST) [FLT ] – yotengedwa ndi boma ladziko pa zoperekedwa za dziko.
  • GST (IGST) – yoikizidwa ndi boma lalikulu pa zoperekedwa ndi zoloŵetsedwa pakati pa chigawo ndi dziko, zimene kenaka zimagawidwa pakati pa Centre ndi malo oloŵera.

Mabungwe aŵiri ameneŵa amatsimikizira kuti zonse ziŵiri boma likhale ndi ufulu wawo wodzilamulira pamene likugwirizanitsa misonkho ndi njira zoyendetsera ntchito m'dziko lonselo. Pansi pa dongosolo la GST, katundu ndi mautumiki ambiri amaikidwa mu imodzi ya miyala yaikulu ya msonkho: 5%, 12%, 18%, ndi 28%. Zinthu zina zofunika, monga ngati chakudya chatsopano ndi chisamaliro chaumoyo, zimachotsedwa kapena kupatsidwa msonkho pamlingo wovomerezeka, pamene kuli kwakuti chuma ndi machimo zimakopa thanthwe lapamwamba kwambiri limodzi ndi maseya owonjezereka.

Komiti ya GST imayendetsedwa ndi magetsi, Goods and Services Taxis Network (GSTN), yomwe imayang'anira kulembetsa, kubwezera, ndi kulipirira. Njira imeneyi ya luso la zopangapanga yathandiza kwambiri kuonekera bwino ndi kuchepetsa kugwirizana kwa anthu, motero ikuchepetsa mwayi wa ziphuphu ndi kuthawa kwa msonkho.

Mbiri Yake: Chifukwa Chake India Ankafunikira GST

Asanaloŵe, dongosolo la za msonkho la India linagawidwa ndi kuchuluka kwa misonkho. Boma lalikulu linapereka ntchito pa kukonza, kukhoma msonkho wa ntchito pa ntchito, ndi kutsatsa malonda. Maboma anaika VAT yawo pa dziko, limodzi ndi misonkho ina yambiri monga msonkho wa zosangulutsa, msonkho wapamwamba, ndi msonkho woloŵa m'dziko. Boma lililonse linali ndi mlingo wakewake, malamulo, ndi njira, kupanga ntchito imene inachititsa malonda a dziko lonse kuvuta ndi kukwera mtengo.

Businesses had to maintain separate records for each tax, file multiple returns, and often faced tax-on-tax situations. For example, a manufacturer paid excise duty on the raw material, then VAT on the same material when it moved to the distributor, and again at the retailer level. This cascading effect inflated prices and reduced competitiveness. Moreover, the lack of a seamless input tax credit system meant that taxes paid at one stage could not be offset against taxes payable at the next stage, leading to higher effective tax burdens.

Mfundo ya GST inakhazikitsidwa kumayambiriro kwa ma 2000 mu boma la Vajpayee. Pambuyo pa zaka zambiri zokambirana, kukonza malamulo (Ilamulo la 101, 2016) inakonza njira yogwirira ntchito. Bungwe la GST, bungwe la chigawo ndi mayiko, linakhazikitsidwa monga bungwe lopanga zosankha zazikulu, lomwe linkapanga malamulo a msonkho, kuletsa kulowa m’malo, ndi kukhazikitsa malamulo otsatizana.

Kuwononga Chuma: Kufufuza Kwabwino Kosiyanasiyana

Kufunafuna Ndalama ndi Ndalama

Chimodzi cha ziyambukiro zokulira za GST chinali chiwonjezeko chakuya cha kuperekedwa kwa misonkho. Mwa luso la zokhometsa msonkho, GSTN inapanga lamulo kuti makampani azilemba zinthu mwezi ndi mwezi, kasanu kamodzi, ndi kubwerera kwapachaka m’dongosolo. Chiŵerengero cha okhoma msonkho olembetsedwa chaŵirikiza kuposa kaŵiri kuchokera pa 8 miliyoni pansi pa ulamuliro wakale wa VAT kupitirira 13 miliyoni pa zaka ziŵiri kuchokera ku ku ku kuyambika. Kuwonjezereka kumeneku msonkhezero wa msonkho kwathandiza kwambiri kusonkhanitsa ndalama za boma. Malinga ndi [FTL: 0] Survery 2022-23 , zopereka zowonjezedwa zowopsa za GST zakula mosalekeza, kudutsa 0.5 cr.5 m'miyezi ya zachuma ndi kuwongoletsedwa.

2. Kuchotsa Zotsatirapo Zokayikitsa ndi Mitengo Yotsika

GST isanathe, chiwonjezeko cha misonkho chinatanthauza kuti msonkho wa ndalama zambiri ndi mautumiki. Mwachitsanzo, simenti, galimoto, ndi ogula ndalama za ngongole zakhala zotheka chifukwa cha kukwera kwa ngongole. Kufufuza kwa National Institute of Public Safensi ndi Policy (IPP) kunachititsa kuti msonkho wa GST uchepetsedwe pa zinthu zambiri ndi mautumiki. Mwachitsanzo, masiteme, galimoto, ndi makampani ogula zinthu za ndalama za ndalama.

Kupangidwa kwa Msika wa Dziko Lonse Wogwirizana

Maboma asanayambe kukhazikitsa mitengo yawo ya vaT ndipo anali ndi malo osiyanasiyana ofufuzira (misonkho ya malire ndi malo oimika katundu) amene analepheretsa ntchito za boma. Nthaŵi zambiri Trucks ankayembekezera maola ambiri kumalire a boma, kuwonjezera pa mtengo ndi kuchedwa. GST inachotsa misonkho yonse ya m'malire a dziko ndi IGST , kulola katundu kuyenda momasuka m'mizere ya boma popanda kuikitsa ndalama zina. Kutereku kuchepetsa nthaŵi zoyendera, ndi kuchepetsa ndalama zowonongera nkhondo. Chisonyezero cha Logistics Performation cha World Bank chaona kuwongolera zinthu m'mafacki yogulitsa ya India.

4. Kusinthasintha kwa Malonda

Mwa kufewetsa njira za msonkho ndi kuchepetsa mitundu ya zinthu kuyambira pa ambiri pansi pa dongosolo lakale kubwezera zinthu zofunika zingapo (GSTR-1, GST-3B, ndi etc.), GST yapangitsa kuvomereza kwa mabizinesi. Kuyambitsidwa kwa ndalama za panjira . . . . . . . Zilolezo zoyendetsera zinthu pamwamba pa mtengo winawake. Zoyendera zapamanja ndi kuchepetsako machekesi a ntchito. Deki ya India mu Dzulo la Dziko Lonse lakhala ndi chilo cha Zosonyezera za Ubizinesi kuyambira mu 2016 mpaka mu 2020, ndi “Kupereka Malamulo a Msonkhoma" osonyeza kuwongolera zinthu. Entreneurne ikhoza tsopano kulembetsa pa Intaneti, zochokera kulikonse, ndi malo odzinenera.

5. Chiyambukiro pa Ampatuko Osiyana

  • Kusintha: GST inachotsa kusiyana pakati pa katundu ndi ntchito za msonkho, kupindulitsa opanga makampani ogwirizana. Ngongole za kuwonjezera zimene zilipo kutsata mtengo wa mtengo wa mtengo wa ndalama zachepetsa ndalama zotulutsidwa. Makampani onga magalimoto, nsalu, ndi maelefoni awona mipambo ikuwongokera.
  • Kagulu kampatuko: Opereka utumiki, omwe kale anali okhomedwa msonkho, tsopano akugwera pansi pa GST. Kuchitidwa kwa mautumiki mofanana monga “mwachisawawa” kwatha kutchula zimene zimapanga ma fs a utumiki. Ubwino. Kuchereza alendo, telecom, ndi makampani a IF kwapindula ndi malamulo omveka bwino ndi ngongole zowonjezereka.
  • Kachipangizo ka Fact ndi Kam'katikati ka Enprises (SMES): Gawo la kulemba limalola okhoma msonkho aang'ono (ndipo kubwerera ku 761.5 creor) kulipira msonkho wathunthu popanda kuyang'anira tsatanetsatane, kuchepetsa mtolo wotsatira. Komabe, mabizinesi ena aang'ono amalimbanabe ndi ndandanda ya manambala ndi kusintha kwa malamulo.
  • Malo Enieni: [[FLT :1] GST yabweretsa kuwonekera ku mbali yeniyeni ya malo mwakusonkhetsa zinthu za pansi pa kulinganiza ndi kulola chilolezo kaamba ka zoloŵetsa zonga simenti ndi chitsulo. Komabe, chigawocho chikupitirizabe kuyang'anizana ndi zovuta ponena za kukwera kwa malo ndi kuchitiridwa kwa mareki.
  • [[FLT :0] Zotumiza : [[FLT :1] Zikuonedwa monga zinthu zopitidwa ndi mlingo wochepa, kutanthauza otumiza kunja anganene kuti atayitsa msonkho wa zoloŵetsedwa. Izi zapangitsa katundu wa Aindiya kukhala wampikisano kwambiri m'misika yamitundu yonse. Kubwezera kwa ntchito ndi misonkho pansi pa GST kwaperekedwa kudzera mu njira ya magetsi yodzifunira.

Mapindu a Kuposa Msonkho Woyambirira

  • Uniform Trusarform Trease: Mitengo yapamwamba m'maboma (kusiyapo zinthu zoŵerengeka zonga petroleum ndi zakumwa zoledzeretsa zimene zili kunja kwa GST) zayambitsa malonda a dziko lonse, kuchepetsa mitengo ndi kulimbikitsa malonda a m’mzera wa malire.
  • Kugwirizana kwa Kuchita Bizinesi: Kulembetsa kwa pa Intaneti, kubwerera pepala, ndi maredund adula tepi yofiira. Msonkhano wa GST nthaŵi zonse umakumana kukhala ndi malamulo opepuka, monga ngati kuyambitsidwa kwaposachedwapa kwa kubwerera kwa anthu ang'onoang’ono okhometsa msonkho.
  • Kupeputsa m'Tchalitchi: Kutsatira kwa manambala a invoisi ndi ndalama zoyendetsera ndalama za ndalama za kampani ya KGP kulola akuluakulu a msonkho kutsata malonda kumapeto. Kudziŵa zinthu zogwirizana ndi AI zogwirizana ndi GSTN kwathandiza kuzindikira malo owonjezera ndi kupezanso ndalama.
  • Coust to Manufacing and Fostations: Msonkho waung'ono ndi kuyendetsa kwa ngongole kwawonjezera mtengo wa zinthu za Aindiya. Kuchotsedwa kwa misonkho ya m'malire a mlingo wa boma kwachepetsanso mtengo wa malo ochitira zinthu, zimene zikuchititsa 13-14% ya GDP ya India.
  • Kuŵerengera ndi kuŵerengera: Dongosolo lonse ndi la manambala, kuyambira kulembetsa mpaka ku Redunds. Nzika zingapeze chidziŵitso pa zopereka za msonkho ndi kutsatira GSTN clashboard , kuchirikiza kuŵerengera.

Zitokoso ndi Kusuliza

Ngakhale kuti pali zinthu zambiri zimene achita, anthu a m’gulu la Ansembe amayesetsa kusamala zinthu zimene sangachite bwino.

Ntchito Zogometsa

Makampani aang'ono, makamaka amene ali ndi vuto la kuwerenga, apeza kuti GST imasintha kwambiri. Chiyeneretso chokonza madeti angapo (GSTTR-1, GSTR-3B, GSTTR-9, ndi CMP-08 kuti apange makampani) chingakhale nthaŵi yokwanira. Kusintha kwa mafomu obwerera ndi masiku oyenera kuwonjezera kusokonezeka. Bungwe la GST layesa kufotokoza zimenezi mwa kuyambitsa kubwerera kosavuta kwa anthu ang’onoang’ono ndi opereka malamulo, koma dongosololo likupitirizabe kukhala lovuta kwa anthu ambiri.

Kusintha Nthaŵi ndi Nkhani Zoganiziridwa

Chiyambire kumangidwa kwake, bungwe la GST Council lasintha mitapo ya zinthu mazana ambiri, kuchititsa kusatsimikizirika kwa mabizinesi. Kuganiziridwa kwa makampani. Nthano . Kaya chinthucho chikhale pansi pa 5%, 12%, kapena 18% scleck . Chikupitirizabe kupanga litsiro. Mwachitsanzo, kuikidwa kwa “mabungwe a dzuŵa” vs. “maselo a dzuŵa” kapena“ mankhwala". Makampani". A'akazi achititsa kuti pakhale malamulo otsutsana.

Malo Ozoloŵereka pa Bwalo la Nkhokwe la GSTN

Komiti ya GSTN yaona kutsika kwa nthaŵi ndi nthaŵi, nthaŵi za kulabadira kochedwa, ndi zophophonya zosagwirizana, makamaka panthaŵi ya kutsata mapepala. Makipiki ameneŵa amalepheretsa kugonjera panthaŵi yake ndipo amapanga mphini ya botolo ku mabizinesi. Boma lapanga ntchito yowongolera zinthu ndi kuyambitsa ntchito ya GST 2.0 kuti iwonjezere kudalirika kwa dongosolo, koma mavuto akupitirizabe.

Chiyambukiro pa Ndalama Zoyendetsera Mabizinesi

Njira ya ngongole yoyenderana ndi msonkho yosasintha (kumene wogulayo afunikira kulingana ndi msonkho wolipidwa ndi wogulitsayo) kaŵirikaŵiri imatsogolera ku ngongole ngati wogulitsayo alephera kubwezeretsa. Zimenezi zimayambukira moipa likulu logwira ntchito kwa mabizinesi oona mtima ogulitsa malonda osakhala amalonda. Ndiponso, chiyeneretso cha kupereka msonkho pa maziko obwezera katundu wina chimawonjezera ku kucholoŵana kwa zinthu.

Zinenezo za Ampatuko Ofunika

Mapetroleum (mapetroleum, petroli, dizilo, ATF, ndi gasi wachilengedwe), zakumwa zoledzeretsa zogwiritsira ntchito anthu, ndi magetsi amasungidwa kunja kwa GST ambit. Maboma akupitiriza kutulutsa VAT yawo ndi ntchito zawo pa zinthu zimenezi, kutsogolera ku njira ziŵiri zimene zimalepheretsa cholinga cha malonda. Kuphatikizidwa kwa mbali zimenezi kudakali nkhani yovutitsa, monga momwe amachitira mantha kutayikiridwa kwa ndalama.

Mbali ya Bungwe la GST Posintha Kusinthako

Mabuku ndi dipatimenti ya Throir Council, yomwe ili ndi bungwe la United Masheya ndi nduna za boma, ndi malo ofunika kwambiri amene akuchititsa kusinthaku. Ilo lakhala likukwaniritsa nthaŵi zoposa 50 kuyambira 2016, kupanga zosankha mogwirizana. Bungwe lakhazikitsa ndalama zovomerezeka, kuyambitsa ndalama, kukhazikitsa malamulo a zamalonda, ndi kuchepetsa katundu wogonjera kwa opereka ndalama. Njira yake yogwirizana yalola maboma kusunga ulamuliro wapamwamba pamene akugwirizanitsa dongosolo la msonkho. Ntchito ya bungwe la Council imasonyeza mphamvu za bungwe la mgwirizano ku India.

Ziyembekezo Zamtsogolo ndi Kusintha Kukupitirizabe

Boma latchula njira zingapo zolimbitsira dongosolo la GST ndi kuthetsa zophophonya zake:

  • Kulinganiza kwa Zobwerera: Zolinga kaamba ka kubwerera kwa mwezi ndi kubwerera kopepuka kwa pachaka kukukambidwa. Centre yayambitsanso malo osonyeza ndalama za osonkhetsa msonkho popanda ntchito.
  • Kusintha kwa Maziko a Msonkho: Zoyesayesa za kubweretsa mafuta ndi malo mkati mwa khoka la GST zikupitirizabe, ngakhale kuti njira zochenjera zikufunika kutetezera ndalama za boma.
  • Technology Upgrades: Kuikiza mu GST 2.0, zowongoleredwa za chidziŵitso kaamba ka kusungitsa, ndipo macheza ozikidwa pa AI kaamba ka mafunso a wopereka msonkho adzawonjezera chidziŵitso cha wantchito.
  • Chigamulo: Boma lakhazikitsa njira ya kupangira malamulo a pasadakhale ndipo likulingalira GST Appellate Tribunal kuchotsa.
  • Focus pa E-commerce ndi Gig Economy : [[FT:1] ndi kukula kofulumira kwa mapulatifomu a pa Intaneti, malamulo a GST a oyendetsa e-commerce ndi antchito a jig akukonzedwa kuti atsimikizire kuti akutsata msonkho popanda kusokoneza.

Ili ndi ndandanda ya GST yopereka zinthu zofunikira kwa okhoma msonkho, ndi kuyesa kwa ndalama nthaŵi zonse kukonzanso za masinthidwe a zachuma. Akatswiri a zachuma pa NIPFP afalitsa kufufuza kochuluka pa chiyambukiro cha GST, kupereka nzeru zothandiza kwa opanga malamulo ndi mabizinesi mofanana.

Kumaliza

Mabuku ndi ma Service Reacher asintha kwambiri malo a India. Mwa kugwirizanitsa dongosolo la misonkho, kugonjera kowonjezereka, ndi kuchotsa misonkho, GST yayala maziko a chuma chachuma chopindulitsa ndi chooneka bwino. Pamene kuli kwakuti mavuto onga kukhazikitsa kutsogola ndi maglit great jours amakono, kusintha kosalekeza kochititsidwa ndi bungwe la GST Council kukuthetsa nkhani zimenezi. Kuyang'ana kutsogolo, GST yakonzekera kukhala chipangizo chokhwima ndi chotheratu, kuchirikiza chikhumbo cha dziko la India cha kukhala chuma cha madola atatu. Kusintha kwake kwenikweni sikuli kokha m'mapanga ndalama, koma m'maumboni zake zasintha — kukwera kwa malonda amodzi, msonkho, ndi kupindulitsa kwa anthu achuma, ndi mabizinesi onse.