Chikamu chezvoutano cheIndia chakachinja kuchinja mumakore gumi apfuura, uye mutyairi mukuru weiyi chinjo ave ari nhevedzano yechinjo dzemitero dzakatangwa nehurumende. Iyi mirau inochinja, kubva paMakomborero akanaka neDzipinduro dzemari (GST) kuhwirudzura mitero yemari yomunhu oga nemitero yebhizimisi, zvakachinja kuti mari inobhadharwa, yave inobhadharwa, yapiwa, uye yapedzwa. Zvirongwa zvikuru zveidzodzodzodzo dzokuchinja iyi mitero zvakanga zviri zvokupfavisa mitero, kuwedzera mavambo emitero, uye kukura kwezvemari, miuyo yavo yemari panzvimbo yezvekuchengetera zvoutano nemhomwe, varwere, uye mitero yemitengo yavedzero huru zvikuru. Kunzwisisa uku ndiko kubetsera kwevakidzwa kwemitengo dzinoshandiswa nokukurumidza nokuda kweIndia.

Kuchinja Kwemitero muIndia uye Kutarisira Utano Hwavo

Kuvaka mitero kweIndia kwaona chinjo yeparadigm chifo cha2017 nokunyorwa kweGST, mutero unosimudzirwa kunzvimbo yazvo. Nhevedzo yemitero yemari yapakati neyapakati neyapasino. Nokuda kwenzvimbo yezvoutano, iyo yakanga yatorwisana nendyiko huru yemari inobhadharwa uye kukura kwemari inopfuudzwa, GST inovamba zvose zviri zviviri zvakajeka nemutoo yakakomba. Zvirongwa zvemari zvakatengwa zvakatevedzana zvakaderedza gadziriro dzemitero yemari yemari yemari yemari yemari inobhadhadhadharwa kukurudzira kutora mari yeinishuwarenzi uye mari yezvokura. Mitero yemari yakatengiswa kubva pa 30% kusvikira ku 22% nokuda kwemakambani anenge aripo na15% ezviwi zvemari, kugovera kugadzirwa kwezvipatara zvitsva zvezvipatara, mishonga, uye kugadzira mishonga. Izvi hazvina kubviswa kukura kupfuudzo kumari yakakwirira zvikuru kuzvo, uye kupfurikidza nokupfuudzodzorwa kwemitero yemari.

Masangano Okutarisira Mitero Nezvoutano

GST inoita mabasa okutarisira utano akasiyana neamabasa okugadzirwa. Nepo mabasa okurapa anogoverwa nezvipatara, makiriniki, uye nzvimbo dzokunzvera zvinosara zvichibviswa kuGST (i.e, havafaniri kubhadharira GST pamabhiri avo), uku kusununguka kunoparira purofiti pamitengo yezvokurapwa. Nemhaka yokuti zvipatara hazvigoni kubhadhara mutero pamitero yeGST inobhadharwa pamitero yavo yezvokurapa, yakadai semidziyo yezvokurapa, magetsi, uye kuhaya nzvimbo dzinoiswa mari mudenga. Uyu mutero unopfurambira kazhinji kazhinji kazhinji unopfuudzirwa kuvarwere nomumari inopfupfurwa. Mitengo yemishonga, mishonga yezvokurapa, uye mishonga yezvipataradzo inodzorwa zvikuru mumitengo yavanhu vazhinjisa. GST inodzorwa nokuda kwemitengo yePuturo yeGST, asi magiramutengidzo mazhinji ezviwiriso, uye majana echitomu anodzoro yemitengidzo inopfuteshi inopfudza kumidzo inopfudza.

Kubhadharwa Mitero Yeinishuwarenzi Youtano Nendyiko Dzekurapa

Panzvimbo yemitero yakananga, Chikamu 80D cheIncome Taxit Act chinobvumira vanhu kutora mari inobhadharwa nokuda kweinishuwarenzi youtano yavo vamene, vakwanyina vavo, vana, uye vabereki. Chitsauko cheteshi ndechama 765 000 nokuda kwavanhu vari pasi pemakore 60 uye 7650 000 nokuda kwavagari vemo vakura. Kuwedzera, vadzoreri vezvoutano vanokwaniriswa nokuda kwemari inobhadharwa yokurapwa kunosvika ku185 000 muchikamu chose chose chose chose chose chose che 80D. Iyi yave ichishandiswa mukuwedzera inishuwarenzirenzirenzi youtano, iyo inova inova inenge 36% yavanhu vari pasi pe 2023, kunyange zvazvo ichiri pasi nemitengo yenyika yose. Vabhadhari vemari vanobetserwawo pakubhadharwa kwemari nokuda kwemitengo dzamanyuko youganda vari pasi pe 80 000 pasi pechitsaro yehurumende inopfurira kupfuudzo yemari. Kuwedzerazve, mari inopfuudzodzodzodzo dzinorumbidzwa yemari ino inopfurira nokuda kwemi yemari kana kuti idzo yakagoverwa

Kudzidzisa Kupa Mitero uye Kutarisira Utano

Kuderedzwa kwemitero yebhizimisi ku2% nokuda kwemakambani aripo na 15% nokuda kwemapoka matsva okugadzira zvinhu (awiriraniswa nemigariro yakati) kwakagovera sundo yakasimba yokuisa mari mugadziriro dzoutano. Zvipatara zvitsva, mishonga, uye madhipatimendi ezvokurapa zvinogona zvinozviyamura vamene pamutero wakaderera, kuvandudza kudzokera pakutenga mari uye kukurudzira mabasa evhu rinovaka. Kuwedzera, mazororo emitero enzvimbo inonyorwa pamutemo yeIndia yakanyorerwa pasi penzvimbo inonyoreswa pamutemo (kubatanidza bhizimisi routano) uye kunowedzera mwero wemari inopfuuyiswa nemari inopfuuyiswa. Muenzaniso, kuiswa kweketani mumugwagwa munhando 300 muguta regirini 2 anogona kubetserwa nemhiko yemitero inopfuudzwa zvikuru. Asi mari inopfuukwa somuri wokugadzira mitero mukuru wemitero mukuru wemari (kugadzira mabasa outano?) iyi inzvimbo inopfuurira kupfuudzo yezvipata rezvipatara kumari; muenzaniso wezvirongwa zvezvipatapatapatapata zvehurumende zvinopfurira zviri pachena, somuenzaniso zvinopfuurwa nokuda kwezvipfura

Kutapura Vagoveri Voutano: Mikana Nemitoro Yokushandira

Vatarisiri vezvoutano muIndia vakasiana- siyana kubva paungwanda hwezvipatara zvikuru zvebhizimisi kusvikira kukiriniki dzine muridzi mumwe, kubva kuketani dzenhepfenyuro dzamarudzi ose dzokunzvera kusvikira kunzvimbo dzoutano dzomumusha. Kuchinja kwemitero kwakatapura chikamu chimwe nechimwe, kuchiparira zvose zviri zviviri mhepo dzepasi pevhu nemhepo dzepasi pevhu.

Zvipatara Zvikuru Nemanyuchi Okurapa Kusingashandisi Chipatara

Nokuda kwavatambi vakuru vakaita saApollo, Fortis, Manipal, naMax, chinjo yokuwana GST inodzorwa nokuderedza tapuro inodzorwa nemitero yakawanda (VCAT, mutero webasa, mutero wepakati, uye nhindi.) Kunyanguvezvo, kusakwanisa kubhadhara chikwereti chemitero pamabasa echipatara (sezvipo) sezvo vahesvurwa kuti GST inoramba ichibhadharwa pamitero. Kuderedza iyoyi, zvipatara zvizhinji zvakabvumirazve mabasa avo kupfurikidza nokuparadzanisa mitero nemigove inobhadharwa. Somuenzaniso, vangagadza nzvimbo dzinoparadzaniswa nokuda kwokutengesa mitero yemari yomutero (iyo inobhadharwa) nemitero (iyo ingave inogamuchirwa mumigariro yakati) kukupa mitero. Kuwedzera kumitero inoparira kubhadhara mitero uye kudzo inodzo inodzoro yakanaka, mitengo inodzo inodzo inodzorwa kupfurikidza nemari inodzo inodzosera kupfurikidza nemari inopfumisa mitero inopfumisa mari inopfumisa mari yakakwirira zvikuru.

Vagoveri Voutano Vaduku Nevane Chipatara

Misha inochengetera vakwegura ine mibhedha isingasviki 50, makiriniki okubhadharwa, uye miitiro yomuraudzo yakawana kuwirirana zvikurukuru. Masangano mazhinji aiwaya anoshanda pamicheto mitete uye kushaikwa kwavashandi vanobhadharira. Chinodikanwa chokunyora GST chinodzoka (kunyange kana nokuda kwokutengesa) uye kuchengeta zvinyorwa zvemitero zvemutero zvinonyorwa mupepa zvinogona kuva zvinorema. Kupfuuregwa. Kuwedzera, kushaikwa kwemitero pamusoro pebasa rakati kuti rinoitwa nomunzvereve (seio ascations reraptions) inodzorwa kana kuti inobhadharwa yatorerwa kutungamirira kugakava neridzo. Dare reGST rakaedza kupfavisa nokukwidzwa nechitsaro cheGST kunyoresa cheGMP kupfurikidza nokushaiwa chikwereti chemariro yemitero, zvimwe zvirongwa zvisingabviri nyore nokuda kweminwo yazvinotengwa nokuda kwemitengwa nokuda kwemitengwa.

Vagadziri Vemishonga Nenyanzvi Dzemishonga

Indasitiri yemishonga, yaidzorwa navanogadzira mirimo vadzorwa, yakatarisana netapuro dzakavhengana nemutero. Mwero yeGST pamishonga mizhinji yakachengetwa pa 5%, yakaderera kupfuura mutoro womutero wapakuvamba usingatauriki womubato we 8-10% (kubatanidza VATB nexceise). Ikoku kwakaderedza ndyiko yemutero wemishonga, kuchibetsera makambani ose ari maviri nevanobhadhara mari. Zvisinei, kuisa mutero wechikwereti chechikwereti chechikwereti chemari (zvisingabvisipowo hazvo zvinoparira zvinhu (setengi) kana kuti zvinoshambadzwa zvinoshairwa zvikuru. Makambani mazhinji akashuma kunonoka kuunganidzwa kweITC, kuchitungamirira kukupa mari inodzorwa. Kuiswa kwemari inopfumbadzwa yemari inopfumbadzwa mumitero inopfumbadzwa zvikuru. Makambani okurapa anosha anoshaidzwa mumitengwa kwemitero unoshawo. Makambani ezve echipabhejeti anosha anosha anosha zvikuru anosha zvikuru anosha mumiteverwa nokuda kwemite yemite yemite yemiteopu

Migumisiro Pavarwere Nemigumisiro Youtano Hwavose

Pakupedzisira, kubudirira kwechinjo ipi neipi yemitero kunoyerwa netapuro yayo pamushandisi womugumo(murwere). Chinjo mupesvedzero yemitero inodzorwa, kuwanikwa, uye mufambiro unotsvaka utano mumapoka enzanga ezvemari.

Mutengo Wemishonga Nezvishandiso Zvekurapa

Kuderedzwa kwemitero yose zvayo pamishonga inowirirana (kubva pamwero yapamberi peGST) kwakabetsera kudzikamisa kana kuti kuderera kwemitengo yemirimo yakawanda inokosha. Zvisinei, mirimo inobvisa upenyu nokuda kwemigariro isingarapiki sekenza, chirwere cheshuga, uye hosha dzemwoyo zvichiri kutarisana neGST pa5-12%, uye varwere vane mutengo wakakwirira wemirimo yemirimo inonzwisa. National Phravicical Priciation Authority (NPA) inoderedza mitengo yemishonga inokosha, asi mitero inowedzera mutengo wokupedzisira wezvokutengesa zvinhu. Zvezvokunzvera zvemishonga, mwero weGST we12% pasameses uye 18% pazvinoiswa mumimbato yemishonga dzinoshandiswa mumazamutengo nemutsinga dzinopfupika zvikuru. Zverwa mari dzinopfumiswa zvikuru mumitengwa zvikuru. Zvedzo dzehurumende dzinopfuutswa zvikuru dzinova dzinopfumiswa zvikuru mumirirwa nokuda kwemitengwa zvikuru.

Kupinda Muinishuwarenzi Youtano Nokutarisirwa

Deredzero yomutero nokuda kwemitero yeinishuwarenzi youtano yave iri mutyairi mukuru weinishuwarenzi youtano muIndia. Mumakore gumi apfuura, chiverengero cheinishuwarenzi yezveutano yakaita kuti pave nekangano yakapetwa nekatatu: vanhu vazhinji vakasarudzwa nehurumende itsva vanorasikirwa chose chose, vangabvisa mari inotengwa yeinishuwarenzi. Iyi iitiro hanya nemhaka yokuti mari yemari yemari yemari inobhadharwa muIndia ingasapfuudza zvizere. Mamiriyo 60% ezvo youtano hwemari inotengwa nehurumende itsva yakaita kuti ive vhiringidze vhiringidzo: vanhu vazhinji vanosarudzwa nokuda kwehurumende itsva, vangabvisa mari inotengwa. Itiro iyi inhau yemitero inova ichiri mutengo kukura zvakanaka pakati pemari inopfumbavara youtano yavose (inenge 60% yemari inopfuvura yose muIndia) inodzivisa kudzorwa kukwira nokukwira kwemitero (5 000) inodzorwa kupfurikidza nokuteverwa kuteverwa kwemitevedzerwa kwemiteshi yemiteshi yemiteshi yemi.

Mukaha Wezvirongwa Nokuwana Mumaruwa

Zvikarakadzo zvemutero zvokugadza zvipatara munzvimbo dzakaderera . zvakadai sederedzero pasi peChikamu 35AC (zvino chinotsiviwa) kana kuti betsero dzakananga `chakava nebudiriro yakaganhurirwa. Zvipatara zvizhinji zvebhizimisi zvinopfuurira kuungana mumaguta makuru nemubatanidzwa 1. umo muvhenganiswa wemari nezvinoshaikwa zvakakwirira. Ayushman Bharat Pradat Mantri Yadtari (Aroshimaa (AB-PJAY), kunyange zvazvo kusati kuri kuchinjwa mutero, kunopa chikumbiro kupfurikidza nokupa chifukidzo kupfurikidza nezvinovharwa kumunhu ari murombo naanotaputsika. Roparo remari rinobva pakati pezvirongwa zvehurumende uye mari inodzorwa kupfurikidza nehurumende dzezvokurapa mutengo mari yapavhuna.

Kuona Zvenguva Yemberi Nezvinorumbidzwa Zvemutemo Wemutero Muzvoutano

Sezvo India achivavarira kuwana chinyorwa choutano chapose pose uye kuwedzera kurasika kweutano kusvikira ku 2,5% yeGDP kubva kuinjiniya yemitero yazvino uno ~1.2%, kuchinja mitero kuchaita basa rinowedzera. Nharaunda dzinoverengeka dzinoda ngwariro yavagadziri vemiitiro yemitemo navanopinza maindasitiri.

Kuzvitonga Kwokuwedzera uye Kubhadhara Mutero Nokuda Kwoutano

Chikumbiro chinokosha zvikuru kubva kunzvimbo yezvoutano kudzorerwa kwechikwereti chemitero yemubatanidzwa wemitero yezvoutano. Ikoku kungaitwa kupfurikidza nokuita kuti mabasa okutarisira utano abhadharwe pamwero wezita kuti (kureva kuti 5%) nokuwanwa kwakazara ITC, kana kuti kupfurikidza nokuita chirongwa chakaparadzana chokusazvidira chinobvumira chikwereti chemari inokwana. Zvose zvinosarudzwa zvose zvakakurukurwa mumisangano yeGST Council asi zvinotarisana nemhinganidzo dzezvamatongerwe enyika nedzezvokutarisira. Zvinganzi zvipatara zvinozengurira kubhadhadhadhadha kupomera varwere (kudzivisa kuwedzera mutoro wemari), chigadziso chemari chingava chokusuma chitarira mari yezero (sokutumira mari inotarwa) yezvoutano, zvichiita kuti ITC ishandiswe pasina mutero.

Kubhadharwa Mutero Kwomunhu Oga Nokuda Kwokuponeswa Kwoutano

Kukurudzira kupinza kwakakwirira kweinishuwarenzi youtano nokuchengetedzwa kwemitero yezvokurapa, hurumende ingarangarira kuderedza ganhuriro ye 80D, zvikurukuru mhuri dzine vana, uye ganhuriro dzakaparadzana dzechekedzo dzokudzivisa. Kutanga bhangi routano (kupinda kuHS muUS) nemipiro isina mutero nendyiko dzezvokurapa. Kupfuurirazve, hurumende itsva yemitero inofanira kubatanidza kuderera kukuru kwoutano kuti idzivise kuderera kweinishuwarenzi pakati paavo vanochinja hurumende. Chinjo dzakareruka sekuita mari dzeinishuwarenzi dzoutano dzinoda kubatira kunyange muhurumende itsva (kunenge kuvagari vemo vakura) kungava kunobetsera zvikuru.

Mitero Nevatsigiri Vokutsvakurudza Nokuvandudza

Masangano emishonga nemishonga yeIndia anobudirira pakuvandudza zvinhu, asi zvikarakadzo zvemari yemitero zveR&D zvakaderedzwa mumakore ose aya (kuderedzwa kunorema pasi peChikamu 35(2AB) kwakaderedzwa kubva pa 200% kusvikira ku 150% uye ipapo kuiswa nokuda kwezvinangwa zvizhinjisa). Kutsiva R&D mitero kunobetsera zvikurukuru nokuda kwokunzvera, nhomba, uye utano hwemitero zvaigona kunyandura kukura kwezvigadzikiso zvoutano zvinobhadharwa. Mukuwedzera, chirongwa chePLICPri yezvokurapa zvingagona kubatanidzwa namazororo emakambani anogadzira zvinhu zvinonetsa zvemaria. Hurumende inofanira kujekesawo mitero yemitero yezvokura, temedine, uye matemedine, ayo ari kukura nokukurumidza asi anoshanda munzvimbo yeGST.

Kuronga Kunoyerera Nokuderedza Kufuridza

Vatarisiri vezvoutano vanowanzotarisana nemhinganidzo dzemitero pamusoro pekurongwa kwemitero, ITC ilrigise, uye kukosheswa kwemigove. Kugadza dare reIST reIntenec GST kana kuti nzira yokukurumidza yegadziro yenharo yezvoutano ingagona kuderedza mutoro wokutarisira. Hurumende yakabudisa nguva nenguva zvidenderedzwa zvinojekesa mativi akati (sumo, GST pajealysis, pamaambulansi), asi nhungamiro yakakwana nokuda kwezvoutano ichava inogamuchirwa. Zviremera zverhasi zvinofanirawo kugamuchira nzira inorerutsira zvikanganiso zvamaune navashandi vaduku mukati menhambo yokuchinja.

mhedziso

Zvinjo dzemutero muIndia nenzira isingarambwi dzakaumbazve nzvimbo yezvoutano, kufambisa mamiriro ezvinhu echinyakare, kurongwa kwapamutemo, uye mwero wakati wemari. Kutanga GST kwakapfavisa gadziriro yomutero isina kunanga asi kuvamba zvivako zvitsva nokuda kwavatarisiri vemitero. Kutora mari dzemitero dzakawedzera kudzora uye kukurudzira kutarisirwa. Mitero yemitero nezvinonyandura mari yapamutemo zvakanyandura kuumbwa kwezvipatara, zvikero, uye mishonga. Kunyange zvakadaro, zvinetso zvinopfuurira (*) nokuramba kunyimwa mitero, kudzorwa kwemitero miduku, uye kudikanwa kwemitero pakati pomutero nezvinangwa zvemitero nezvinodzoro yezvoutano. Sezvidzo dzehurumende dzinodzorwa dzehurumende dzinowanika, mamiriro eIndiya: "NF] Humite yemitengo] inoparira kupfurikidza nokuwana yemitengo yemitengo yemitengo. [Nnyuro yemitengo yemitengo inopfudza kupfurikidza neyamuto yemari inopfuto dzinodzo-pfunze dzemari, inopfunze dzemari dzinowanika kupfurikidza ku