Musika wezvepfuma weIndia, ibwe rekona remari yenyika, yachinja zvikuru mumakore gumi apfuura. Yakamboratidzirwa nemiitiro inoshambadza, yakakamukana, uye kutengeserana nemari, chikamu zvino chiri kugadziridzwa nenhevedzano yemitero youshingi. Iyi chinjo, inotungamirirwa nehurumende dzepakati nehurumende, inovavarira kuunza kujeka, kukwezva zvose zvemari yeimba neyokumwe, uye kudzivirira fariro dzemamiriyoni evatengi vemisha. Kunzwisisa muuyo weidzi chinjo dzemitero hakusi bedzi muitiro wedzidzo yedzidzo yedzidzo; kunokosha nokuda kwavavengi, vagadziri vemitengi, uye vagadziri vemitengi vemitengo inodzo inodzorwa nokukurumidza nzvimbo inotenderera. Nyaya iyi inogovera kunzvera kukuru kwemitero, kubva kumitero nemitengo yemasangano eMitengo (GST) uye kugadzirirwa kwemari yemari yemari yemari (Gremubato) kumitengo yemari yemari yemari yemari yemari yemari yemari (Redrome) kumiteodmiteoreymentmenta yemiteod sha dzemisi yemiteo

Kuchinja Mutero Kukuru Kunoita Kuti MaIndia Ave Mapfupi Chaiwo

Mabhizimisi Nemasangano (GST)

Kutanga kweMabhuku neMitemo yeMitero muna July 2017 yakanga iri chinjo yechiratidzo yaibatanidza mitero yakawanda isina kunanga yakadai se VAT, mutero webasa, uye basa rokubvisa. Nokuda kwenzvimbo dzenzvimbo, GST yakaunza dzimba dzose dziri mbiri dzinosimbiswa nedzakaoma. Muna April 2019, Dare reGST rakaderedza mitengo yemitero yedzimba dzepasi pezvivako: dzimba dzinobhadharwa dzakaiswa pamwero 1% GST (pasi pechikwereti chemariso chemari, ITC) uye isiri yezvokuna mari inokwana pa5% (pasi peITC). Ikoku kwakaderedza zvikuru mutero pamusoro pemitero inoenzaniswa nemitengo yepamberi yePS, apo mitero yakawanda yaigona kuwedzera kuinopfuura 12%.

Zvisinei, kubviswa kweITC nokuda kwavagadziri mugadziriro itsva kwakareva kuti vavaki havangagoni kubvisa mitero inobhadharwa pamanyuko sesamende nesimbi. Iyi mari yokuvaka yakawedzerwa, zvikurukuru nokuda kwemabasa edzimba anobhadharwa umo micheto yakatetepa. Nokuda kwokugadzirira kuendesa kumativi ari pasi pemanyuko, GST haishandi, iyo ine kuda kutengwa kwemayuniti anenge apera. Hurumende yeGST yakaitawo kuti pave nyore kupfurikidza nokuda vagadziri vemitero kuti vachengete mitero inotengwa zvakanaka uye kutevedzerwa zvinyorwa, kuderedza ukoshi yemari inotengwa pasi pemabhiri. Maererano ne [[FLT:] ST , mwero wakarerusa kupfurikidza nokutemwa kwapa pamba kuti vanzwisise mutero.

Kuchinja Zvinhu Chaiko (Regai uye Kukura) Act (RERA)

RERA yakazoitwa muna 2016 uye yakazoshandiswa munyika dzakawanda muna 2017, ndiyo inoita kuti zvivako zvisanduke zvikuru zvemapurani enzvimbo yeIndia. RERA inorayira kuti zvirongwa zvose zvokugara zvina 500 screens kana kuti mafurati masere anofanira kunyorwa neReal Estate Renace Regatorial Aguement. Vatsigiri vanofanira kuzivisa mapurani ebasa, nguva, mvumo, uye mashoko ezvemari. Chinodikanwa cheakaundi chemari chinovimbisa kuti 70% yemari inounganidzwa nevatengi inongoshandiswa bedzi nokuda kwokuvaka uye ndyiramende yevhu.

RERA yakamisawo kushandiswa kwemari inotemwa nemirau inoverengeka. Somuenzaniso, kuiswa kwetsatsara yenzvimbo yekapeti nokunyoreswa kwebasa kwakakuita kuti kuve nyore zvikuru kuvatengi kuti vawane betsero dzechikwereti chapamusha, sezvo mabhangi asimbisa mamiriro ebasa. RERA yakadzorwawo nokushandiswa kwemari nhema kupfurikidza nokusimbisa kuva nechokwadi chetsanyo yemitengo yemabhangi. Somuuyo, kutengeserana kwakawanda kuri kufamba nomumasiteshi epepa, kuwedzera mutero. Mushumo waFrança India wakacherekedza kuti RRA yakavandudza zvikuru murangariro wemari, navatengi vanopfuura 60% vedzimba vanoratidzira chivimbo chikuru zvikuru mumusika. Hurumende-re-reashtra REsh [FLT] [FFLT]]

Guta Rinowana Mutero Nebetsero Dzokuratidza

Madzimbahwe anowana mutero wemitero pakutengeswa kwezvinhu chisakiso chinokosha kuvatengi vemari. MuIndia, zvinhu zvinochengetwa kwaanopfuura makore maviri zvinorongwa sezvinhu zvikuru. Mhindu inotapurwa pa20% nebetsero yeindekisi, iyo inogadziridza mutengo wokutenga nokuda kwokukwira kwemitengo (kushandisa Ndyiko yeInflatetion Index yakabudiswa neInhomessition Reach Department). Kuda mari inoitwa kwemakore asingasviki maviri, mhindu inowedzerwa kumari yomutero yomuripo yemitero uye inotambira somuripo wemari inotengwa (mari inotengwa nokukurumidza).

Ibetsero yeBhaudhi yave iri betsero huru nokuda kwavabetseri vezvinhu vanhambo refu, vachideredza nenzira inobudirira chikwereti chaichoicho chemitero munguva dzakakwirira. Zvisinei, hurumende yakadzika mitemo mumakore. Somuenzaniso, Dhaume 2023 yakaganhurira betsero kumitengo iyo bedzi apo zvinhu zvinotengeswa pashure pokuchengetwa kwamakore anopfuura maviri, uye kana mutengi achibhadhara mutero parangariro yakazara. Kuwedzera, kubviswa kwezvikamu 54 ne 54F kunobvumira kudzorwa kweimwe pfuma yokugara kuti ipedze mutero mukuru. Gadziro dzinoteverwa mumitengo inochinja zvinhu mudzimba. [F]

Zvimwe Zvitendero Zvinooneka: Bhenami Treasures, Vatsigiri, uye Vapikisi Vemitero

Bhenami Transactions (Profication Act) Amendment, 2016, yakanga iri chinjo huru yemitero yakaitirwa kumisa mari yavatema muzvivako nenzvimbo. Inobvumira hurumende kubvuta benami (yakasikirwa) pasina muripo. Ikoku kwakaderedza zvikuru kushandiswa kwamazita engano kuti ichengete nzvimbo, kuchimanikidzira vanhu kuzivisa kuva voga chaivoivo.

Kutanga kweReal Expand Investices Treasures (REITS) muna 2014, nokujekeswa kwemitero kwakatevera, kwakaparira kirasi itsva yemitero nokuda kwavarongi. MaREIT anopa inenge 90% yemari yavo yokurenda kuvaridzi, nokurapa kwemitero kwakanaka (kuparadzira mutero wegove rinobviswa muna 2020). Ikoku kwakakwevera vatengesi navatengesi venzvimbo chaiyoiyo kukutengeserana pasina kutenga zvinhu.

Kurutivi rwokutenga pamusha, mari yemitero pasi peChikamu 24(b), 80EEA inogovera zororo rinokosha. Kuderedza kusvika ku 762 lakh pagore pachikwereti chemari yokugara (Sipi 24(b) uye kubhadhara kukuru kunosvika ku 021.5 lakh pasi pa 80C inoshandiswa zvikuru. MuBajeti 2019, Chikamu chitsva 80EA chakatangwa, kuchibvumira kutsaurirwa kwechitsama chapamusoro chehNdaro inobhadharwa mari inobhadharwa yedzimba mumigariro yakati.

Kubatsira Vari Mumijaho Yakasiyana - siyana

Vatengesi Vepamusha

Nokuda kwavatengi vemisha, tapuro yakabatanidzwa yerests, dziviriro dzeRERA, uye kubviswa kwemitero kwakawedzerwa kwave kwakananga zvikuru. GST (1% paisingabhadharwi, 5% padzisingabhadharwi pasi pedavidzo) yakaderedza ndyiko yepamberi. Chiratidzo chaReRA chokuzivisa kunonozetswa kwebasa uye kushandisa nhau dzemitero zvakaderedza ngozi yemabasa anononotswa /asingabhadharwi munhambo isati yasvika. Vanotenga vanobetserwawo nezvinotarisirwa kuvandudzwa pamusoro pemazita rezvinhu.

Zvisinei, zvinetso zvasara. Mwero weGST unoshanda kuvatengi vari mumitengo miduku miduku. Kuoma kwemari inowana kuregererwa mitero (muchibve. Sericho, mutemo wakaisvonaka unokweverwa kuGST unoganhurirwa kunzvimbo imwe chete inodzorwa neGST pasi pegadziriro itsva yeGST yakaitawo kuti kuronga mutero kuve kwakaoma zvikuru nokuda kwavanhu vanotengesa zvinhu muchimiro chemitengo yakakwirira. Kuoma kwedzimbahwe kunowana kuregererwa kwemitero (muchib.g., mutemo wezvikamu zviviri zvinoyera pasi peChikamu 54 wakaganhurirwa kunzvimbo chimwe kubva kuHwerengedzo 2023)

Vatakuri

Vavakidzi vakatarisana netapuro yakavhengana. Kurutivi rwakanaka, RERA ne GST vakafurira vashanyi vendege pausiku humwe, vachibetsera vagadziri vane zvinyorwa zvakasimba zvokuteerera. Chikamu chaona kubatana, navagadziri vanowana purofiti inovakwa. Kujeka kunounzwa neiyi chinjo kwakakuita kuti zvive nyore zvikuru kuvavaki kuunganidza mari kubva kumabhangi navezvokurongedzero, kuchideredza kutsamira pamitengo yamasanga.

Panzvimbo yezvisakiso, ndyiko dzokuteerera dzawedzera zvikuru. Kunyoresa kwebasa pasi peRERA, mafaindi enguva dzose, uye kunzvera zvinoda mapoka akatsaurirwa. Munsi meGST, kurambwa kweMadigie Resition Tax Credit kumanikidzira vagadziri kutora mitero yemitero yeBhatsi, kukwidza micheto nechero yemichero yedzimba dzinobhadharwa. Hurumende yakaedza kuderedza ikoku kupfurikidza nokubvumira gadziriro yokunyora, asi vagadziri vazhinji vakawana kuti ITC inorwadza. Chinodikanwa chokuchengeta nhau dzakasiana nokuda kwebasa rimwe nerimwe pasi peRERA chakawedzerawo mitoro yokutarisira. Vaduku navatsigiridzi vemiteshi, vakashaidzwa, vakataputswa nomutoo unodzosa.

Vatengesi

Mitengo yenzvimbo dzenzvimbo nenzvimbo .Nzvimbo dzinoshandiswa pakuisa zvinhu kana mari yezvirongwa zvehurumende yaifanira kuchinjira kunzvimbo yakarongeka zvikuru. Kuganhurirwa kwemitero inodzorwa nehomwe inodzorwa nehurumende, zvikurukuru chikepisi chedzimba dzakawanda, yakaderedza mikana yokushandisa mitero. Zvisinei, indekisi yacho inobetsera nokuda kwenhambo refu yokuchengeta inoramba ichikwezva vatengi vane jecha refu.

Kukura kweREITs kwakagovera chinotsiva mvura. Mibayiro inobhadharwa mumaoko avatengi pamwero yematombo inoshanda (pashure pokubviswa kweReaventing Readice Tax), uye mhindu dzamadzimbahwe pamaRetit dzinobatwa zvakafanana kuti zvigoverane (gore rimwe nokuda kwenhambo refu, 10% pamhindu pa 761 lakh). Ikoku kwakaita kuti mari yebhizimisi isvikire kuvatsigiri vemari chaiyo. Mukuwedzera, kukwidziridza kwedzimba dzinobhadhadhaka kupfurikidza nezvinonyandura mitero (sokufanana ne100% yemitengo yemari inobva mumabasa edzimba anobhadhanyikira pasi peChikamu 80-IBA 2024) yakasunda vavaki vazhinji kuidzwa kuichikamu ichi, vachigovera mabanza matsva okutenga mari.

Migumisiro Yakasiyana - siyana Yemapoka

Zvikamu zvebhizimisi

Zvinjo dzemitero dzakapesvedzera zvikamu zvinogara uye zvezvokutengeserana nenzira yakasiana. Chikamu chokugara chave chiri chinhu chikuru chechinjo dzeRERA neGST, nedonzo rokudzivirira aam aadmi (munhu anozivikanwa. nzvimbo yebhizimisi, mukupesana, chakabetserwa nemitero yeReIT, chikwereti chemutero weGST (chinowanika nokuda kwenzvimbo yebhizimisi pachirongwa chapamberi pe2019), uye kubviswa kwemitero yebasa yakapoteredza neVAT. UnderS, nzvimbo yezvokutengeserana inoshandiswa kurenda yeGST pa 18%, neITC yakazara, kukurudzira vashambadzi kuti vachengete uye vatenge zvinhu zvebhizimisi.

Muzinda unowana gadziriro yomutero yezvinhu zvokutengeserana yakafanana nokugara, asi kusavapo kwavasingapiwi kufananidzwa neChikamu 54 nokuda kwokudzorerwa muimba yokugara pane dzimwe nguva kwakasundira vatengi kuzvinhu zvinogara.

Dzimba dzinodhura nembiri

Zvinjo dzemitero dzave dzichidiwa zvikuru nedzimba dzinotengeka. Mwero weGST 1% (pasi peITC) ndiwo wakaderera zvikurusa muzvikamu. Mukuwedzera, kusimudzira dzimba dzinodhura pasi pePradhan Mantri Awas Yojana (PMAY), hurumende yakatambanudza nhambo yokukumbira betsero dzemitero pazvikwereti zvemusha kutozosvikira March 2022. Vakudziridzi vanoronga zvirongwa zvedzimba dzinodhura vanofarikanyawo 100% yemhindu pasi peChikamu 80-IBA.

Dzimba dzinofara, kune rumwe rutivi, dzakaona GST yakakwirira zvikuru (5% pasina ITC) uye zvikarakadzo zviduku zvikuru. Kubviswa kweITC kwakatapura zvikuru zvirongwa zvoumbozha nemhaka yokuti zvinobatanidza mibato yemari yakakwirira. Zvisinei, vanhu vane mambure ane ukoshi hwakakwirira kazhinji kazhinji vanowana betsero dzemitero kupfurikidza nokuwana gadziriro dzedzimbahwe panzvimbo pezvikwereti zvemari zvapamusha, naizvozvo tapuro yacho yakacherwa.

Zvinetso Nokutsoropodza

Pasinei zvapo nechinoparira chakananga, chinjo dzemitero munzvimbo yeIndia hadzina kutsoropodzwa. Zvioma zveGST zvinopfuurira: chimiro cheGST (1% vs 5%) uye kushaikwa kweITC zvakatungamirira kukududzira kukakavara nokuchinja. Vavaki vazhinji vakaparapatika nokuchinja kwacho, zvikurukuru apo kupedzwa kwemitengo yeGST kwakaitika pamusi weGST. Kugadzirwa kweRERA hakuenzaniswi munyika; nepo Maharashtra naKarnataka vane zviteshina, maruwa maduku anodzorwa muchengetedzo. Macroma escrow akaderedza kudzosa mari nokuda kwavavaki, kuchiparira kunonoka kwezvirongwa mune zvimwe zvinoitika.

Kuwana mitemo yemitero yedzimbahwe kwakachinjwa kanoverengeka, kuchiparira kusazivakanzverwa kwavatengi vemitengo. Somuenzaniso, kubviswa kwebetsero yeindekisi nokuda kwenzvimbo inotengeswa pashure pomusi wakati (kana kuti gare gare wakadzorerwa) kwakaparira nyongano. Kuganhurirwa kweChikamu 54 kusapinda mumitero kunzvimbo itsva bedzi (kubva kuHubatidzo ya2023) kwakarangarirwa kuva chisakiso kumigovero yezvinhu kuunganidza zvinhu zvakawanda.

Kupfuurirazve, mutemo weBenami, nepo uchibudirira, wakatsoropodzwa nokuda kwokuva nomwero wakaderera wepwiswo uye nokuda kwenetso dzetsika dzavari namabasa enzvimbo chaidzoidzo. Kundikano yokubatanidza GST neRERA yakatungamirirawo kushuma kusawirirana. Zvikurukurukuru, nhano yechinjo pane dzimwe nguva yakapfuura mano eindasitiri okuchinja, kuchitungamirira kukudzongonyedza kwenguva pfupi.

Kuona Zvinhu Zviri Kuzoitika Nezvinhu Zvaitarisirwa Kuchinja

Hurumende inotarira mberi, sezvingabvira ichapfuurira kugadziridza gadziriro yomutero nokuda kwenzvimbo chaiyoiyo. Masangano eIndaneti akadai seCREDAI naNAREDCO akatsvaka kugadziridzwa kweGST, kubatanidza kudzorerwa kweITC kuti vagadziri vaderedze ndyiko nokuwedzera mugove wedzimba dzinobvira. Dare reGST riri kurangarira mwero wakabatana wezvinhu zviri pasi penzvimbo, sezvinobvira 3% neITC, izvo zvinogona kupfavisa gadziriro yacho.

Kurutivi rwakananga rwemitero, kukudza mareki eREIT kubatanidza zvinhu zvokugara (Resideen REITS) zviri kukurukurwa, uko kungavhura nzira itsva dzemari yokuchengetera mari. Hurumende ingawedzerawo mari dzemitero nokuda kwavatengi vemisika yokutanga pasi peChikamu 80EEA na 80C kumutsazve chinodikanwa mumisika inononotsa. Kunyoresa zvinhu uye kubatana neAhaadar nePAIA inokarirwa kubvisazve mari yakasvibira, nokugadzirwa kwesabhuro repfuma yenyika inogona kuiswa pamitero yemari inobhadharwa.

Bumbiro remitemo remitero rakananga (rinokarirwa kutsiva Indime Tax Act) ringagona kubvisa mari yehomwe nokubvisa nguva dzakawanda uye mwero inodzorwa. Chikamu chedzimba dzinodhura sezvingabvira chicharamba chiri chinhu chokutanga, nebetsero dzinobvira dzeChikamu 80-IBA.

mhedziso

Kuchinja mitero kwakaitwa mumakore gumi apfuura kwakashandura zvikuru musika wenzvimbo weIndia kubva kunzvimbo inodzorwa zvikuru, kusadzorwa kwemitero kuenda kune iri kuoneka nerokurongeka. GST, RERA, kugadziridza mari, uye kuchinja kwakabatana kwavandudza chivimbo chemutengi, kukweverwa kwemari, uye kuderedza basa remari nhema. Hungu, kwave kune nhau dzinoda kugadzirirwa, mari inotemwa inopfuura, uye miganhu yenzvimbo yehurumende yave iripo.

Vatengi vemitero, kuramba vachiziva pamusoro peidzi chinjo havafaniri kuvadzivisirwa. Vatengi vemitengo vanofanira kuronga kutora kwavo purofiti yehove nechero reREIT. Vavambi vanoda nzira dzakasimba dzokuteerera kuti vabudirire. Vatengi vemisha vanofanira kushandisa mari yemitero nedziviriro dzinowanika kwavari. Misika yezvokutengesa zvinhu yeIndia iri panzira yokuchinja kwazvino uno, uye kugadziridza mitero ndiko kunodzora injini inochinja. Sezv kumwe kugadziridza kunenge kuchiitika, chikamu chinogadzirira kuva imwe yenzvimbo dzinokwezva zvikuru dzemari inochengeterwa mari muAsia.