Kuchinja Kwemitero: Kuchinja Kwakaita Mitero Yezvipo Nemasangano Ebasa (GST) Kushambadza Kwakaita VaIndia

Pausiku hwaJuly 1, 2017, India akatanga nzvero yake yenhando hurusa chifo chokuzvimirira: kunyorwa kweMabhuku neDziro neMitemo. Iri gwaro rimwe remitemo harina kungochinja bedzi mitero yemitero yakaitwa nevezvekutengeserana kweIndia. Nokudzosa mitengo yose yebhizimisi reIndia. Nokudzosa mitaro miduku nehurumende inotora mutero mumwe wakabatana, GST inovavarira kubvisa chivako chemitero chemacascad pamitoro yaikwira uye yaidzivisa kukwikwidza. Makore matanhatu pamikwikwidzano yayo, zvinooneka kwose kwose kwose: kubva munzira zvinyorwa zviduku zvebhizimisi zvinodzokera sei kumutengo wazvo wezvikamu zvamarudzi akawanda munyika yose.

Chii Chaizvo Chiri Mutero Wezvinhu Nebasa (GST)?

Panzvimbo yayo, GST mutero unotevedzerwa, unosanotsamira pakusvika unotengwa pamutero uri wose wewedzero mumugove. Kusafanana netsika yapakuvamba umo mitero yaiunganidzwa panhambo imwe neimwe pasina chikwereti chemitero yomubato unobhadharwa, GST inobvumira mabhizimisi kutora chikwereti nokuda kwomutero waakatobhadhara pamitero. Ikoku kunobvisa muuyo unoparira "mutero"" .Ndokuita kuti zvinhu zveIndia zvisabhadharwe mudzimba dzose nemunyika yose.

Gadziriro yeGST inokamura mutero kuva zvinhu zvitatu zvinoumba mamiriro ezvinhu:

  • [[FFT:0] ST (CGST) - inotorwa nehurumende yeUNICEF pamigove yeruwa.
  • State GST (ST) - inotengwa nehurumende yehurumende yakasiana pakutengeserana kumwe cheteko kwenyika.
  • GST (IGST) - inotengwa neCentre pamigove yeruwa, iyo inoparadzirwa gare gare kunyika inoendeswa.

Mafaro namabasa zvinoiswa pasi perimwe ramatombo makuru mashanu: 0% (zvinhu zvikuru zvakafanana nezvokudya), 5%, 12%, 18%, uye 28% (zvibereko zvinoiswa pazvinhu zvechivi zvakadai sefodya nezvinwiwa zvinonyungudutswa. Iyi mwero, nepo pane dzimwe nguva yakatsoropodzwa nokuda kwokuoma, yakanga iri kubvumirana kwemaune kudzikamisa tsiko yemari nemitero inofambira mberi. GST Council, mutumbi womubatanidzwa wehurumende unobatanidza Union navafundisi vemari, unopfuurira kugadziridza iyi mwero kupfurikidza nemisangano yepanguva nenguva.

Nokuda kwetsananguro ine udzame yemwero yeGST nemitemo, mukuru mukuru Indian GST anoramba ari chibudiso chakasimba.

Kuchinja Kwakaita Nzvimbo Yokutengeserana yeIndia

Kuchinja kwakaitwa neGST hakusi kungovakwa chete. Pasi apa pane nzira dzinokosha dzinochinja nadzo kuchinja mitero kuti bhizimisi rinoitwa muIndia.

Kusimbiswa Kwakakwana Kwemitero Yakananga

GST isati yatanga, zvinhu zvebhizimisi zvaitakurwa kubva Maharashtra kusvikira kuUttar Pradesh zvaifanira kurwisana nepakati pekudzikisa marobhoti, vaT, mutero wokupinda, octroi, mutero woumbozha, uye kutenga mutero (* mumwe nomumwe nokunyoresa kwawo, kudzokera, uye karenda inodzosa. Nyika dzakaisa mitero pamitengo, kugadzira macheketi echekendi aigona kunonotsa marori kwemaawa makumi maviri kusvikira ku3 pagore rimwe nerimwe (ne mwedzi kana kuti zvisarudzo zvakaenzana) ichi chinyorwa chavanhu vakarasikirwa neapotengwa.

2. Kubviswa Kwemitero Inobviswa uye Kuyerera Kwakasununguka Kwechikwereti Chemitero Chemashoko

Imwe yemibayiro mikurusa yeGST iINT:0] Init Task Creen . Muhurumende yekare, mugadziri akabhadhara zvinhu zvisina kugadzirwa aisagona kudzikanisa kuti paari kutengesa purojeti. Masangano akatarisana nechinetso chakafanana. GST yakaputsa chikwereti ichi kubvumira chikwereti chemitero yose inobhadharwa padanho riri rose.[1] Yakadzosa mutengesi wacho uye mugamuchiri wacho akaisa mari yemitero. Ikoku hakuna kungoderedza bedzi mutoro unoshanda asi kwakaitawo kuti chikwerete chemitero chitsa chakawanda. Zvisinei, chakaparirawo sundo ine simba nokuda kwamabhizimisi kuti angogona kuwirirana navatengesi, vachiwedzera mutero nenzira isina kusiana.

3. Dawn Itsva Yezvekutengeserana uye Kugadzira Zvinhu Zvepasi

Kubviswa kwemitengo yenyika zvichida kwakanga kuri chinjo inooneka zvikurusa. Rori yakambotarisana nemirano gumi nemiviri pakati peDelhi neMumbai zvino inomira pasina kumira kupfurikidza bedzi nokuzorora nokudzosera. Nguva yakaponeswa ndyiko dzakaderedzwa neinofungidzirwa 5-8% mumakore okutanga, maererano neshooresa. E-Way Bill system, inoda mapepa emagetsi okufambisa zvinhu zvakafanirwa nechanga chiri 760,000, kumwezve kugadziridzwa. Iyi nzanga yakakurudzira makambani kubatanidza mabhawa, kubva kumabumbiro ehurumende kuenda ku "master". Nguva yokutanga, pondi yeIndian yakava chinhu chaichoinoshanda panzvimbo inodzosera zvinhu.

4. Kutangwa Kwesekete Risina Kurongwa

Upfumi hweIndia hwakadzorwa kwenguva refu namabhizimisi maduku, anodzorwa nemari. GST, nechikumbaridzo chayo chinoraira kunyoresa che NZARA YOKUVANDA. Kunyange zvazvo kuvhunduka kwokutanga kwakaparira vatengesi vaduku kudzivisa, mutengi wemitengo yemitengo yave iri wedzero yakatsiga muchivako chemari inobhadharwa. Chinodikanwa chokuisa mutero muhomwe, kuzviisa panzvimbo inonyoreswa mari yeGST, uye kuvabatanidza nechikwereti chakavaita kuti vasave vakaoma kuvanza kutengeserana. Kuchinja uku kwakavandudzwa kwokutanga kwakaparira vatengesi vaduku kuti vadzivise, mutengi wemiteve wave wemiteve yagara iri wemari inobhadharwa pamutero panzvimbo inenge 65 yerapidhi inonyoreswa kuto 1.crcorectivesssss dems anoshanda nhasi. Kupinda kwakavakwa kwomutemo uku kwakavandudzwa kupfurikidza nokudzoka kweGST zvino kunogona kudzokoro.

5. Kuwedzera Kune Boka Rechitendero reE-Commerce

Pamberi peGST, makambani ecommerce akarwisana nemwero yehurumende yakasiana-- siyana yeVaT, mitero yokupinda, uye kuoma kwokushatisa kubva kumativi akawanda. GST yakabatanidza zvose izvi. Tsitsi yakaunganidzwa paMuganhu weTSV (TCS), uko mugumisiro wakanga uri kukura kwokukurumidza kwee-commerce paitengeswa 1% panzvimbo imwe neimwe uye kuisa pahurumende, kwakaunza pachena kutengiswa kwepaIndaneti. Yakavimbisawo kuti mutoro wokuteerera unochinjirwa muzvikuva zvikuru, uchiendesa vatengesiteshi vaduku vanoshanda pamisika. Mugumisiro wacho wakanga uri wewedzero unokurumidza yee-commerce kunyange mumitezo ye2 negiramu yezvikamu ne3 zvenguva, sezvo mutengo zvemitengo yemitengo yakaderera. A11 yemishumo yePhineti yeGST yakauni yakashamira kudzo yemari yemari yeFokenyu 35% yemiteshi yemiteshi yemi yemiteshi yemi yemiteshi yezvi.

6. Kukwidziridzwa Kwezviduku Nezviduku (SMEs)

Chirongwa chenziyo pasi peGST, icho chinobvumira vabhadhari vaduku vanobhadharwa kuva vane jini rapanguva imwe chete.5 kubhadhara chikamu chakasiana chepachikamu chepabhadharo (1% nokuda kwavagadziri, 6% nokuda kwemaresitorendi, zvichingodaro) pasina kuunganidza mutero kana kuti kutaura ITC, kwakapfaviswa nokuda kwemichina midukusa. Kuwedzera, chikuva chekunyoresa pamutemo (7620 lakh) chakapetwa nekaviri chiteshi chevati yevaTV, kusunungura mabhizimisi maduku kubva papepa ose omutero. Nokuda kweSMES yaida kunyoresa, mano okutaura kuti ISC pamikoro mikuru yezvizhinji-chadenga, makombiyuta, motokari, inoparira mari inobudirira, inotengeswa mune zvokutengeswa kwemari yazvino uno.

Migumisiro Yacho: Vatengi, Mubereko weHurumende, uye Mutengo Wemari

Kuchinja kunoita mabhizimisi kunopfuura kungova nemabhizimisi chete; kwakachinjazve zvinhu zvinotengwa uye kwakachinja mamiriro ezvinhu enyika.

Mitengo Yemari Yemari Nekupfuma

Mumigumisiro yapashure pekutanga kwayo, GST yakaparira mutengo wakati sezvo mabhizimisi akagadziridzwa kuva matombo matsva. Zvisinei, mushoko repakati, kubviswa kwemitero uye kuvandudzwa kwemitero kwakatungamirira kukuva netsangamirano yemitengo yemitengo yakawanda yezvinhu zvakawanda zvinogara, kubatanidza maelektroniki, motokari (zvikuru neGST yakaderera), uye zvokudya zvakagadzirwa. Mutengo wezvitengo wezvipo (CPI) nokuda kwezvipo nebhakitikiti ramabasa wakaratidza kuva nomwero murutivi rwemitero rusina kunanganira chifo 2017. Zvomene, zvinhu zvakaiswa mubhiridhesi repamusorosoro rezvisingasviki, mhepo inonhurikidzwa, uye fodya haona mutengo wakaderera, asi shati yose yakashatiswa.

Mari Inoshandiswa neHurumende uye Utano Hwava Nezvakawanda

Pashure pegore rapakuvamba nemari shoma, miunganidzwa yeGST yakakwira zvikuru uye yakawedzera zvikuru. Mari huru yeGST yaidzorwa pamwedzi nemwedzi yaifamba muFY2023-24, ichiratidza kukura kwemari uye kufambirana neiri nani. GST quence ces, iyo yakagadzirirwa kufukidza mari yairasikirwa nehurumende kwemakore mashanu, yakawedzerwa kusvikira muna March 2026 kuderedza kuchinja. Mwero weGST (macenue akakamuraniswa nokushandiswa) wakaderera kubva pa14.4% GST isati yasvika pa 11.6% nhasi, zvichiratidzira kuti gadziriro inopfuudza pachipikirwa chayo chemitero yakaderera apo ichiri kubvisa mari inokwana.[8]

Kuchinja kwemacro emari

Kupfurikidza nokugadzira musika unozivikanwa navose, GST yakakurumidzisa mutoo wokubatanidza upfumi pakati penyika dzeIndia. Mwero wokutengeswa kweGDP mune mativi mana kwakawedzera kubva pa 22% muFY2016-17 kusvikira ku 28% naFY2022-23. Mabhizimisi haachafungi nezve "misika yezvitoro" asi we "mabhizimisi eIndian". Izvi zvakakurudzira kunyora, mapepa akaenzana, uye zvakaita kuti zvive nyore kuvagadziri vaduku kusvika munyika yose. zvinyorwa zvebhajeti rePUnion nguva dzose zvinosimbisa basa reGST mukusimudzira bhizimisi, India nokusvara, kubva muna 7712017 kusvikira ku 63 muBranch’s Ess Eccess (inoita bhizimisi reBSCSCChesters (i.)

Matambudziko Akasangana Nerwendo RwemagST

Zvinetso zvinoverengeka zvinopfuurira, zvimwe zvinoumbwa, zvimwe zvinoshanda.

Kuneta Mune Zvetsika

GST, yakavakwa ne Goods and Services Truth Network (GSTN), yakatambudzwa nenguva dzenguva nenguva, mitero inononoka, uye magaro asina kuwirirana mumakore ayo maviri okutanga. Ikoku kwakaita kuti kugadziridze chiroto chinotyisa chapanguva yakafanira, zvikurukuru nokuda kwavashandi vaduku vakazvitsaurira. Kunyange zvazvo basa rakavandudzika zvikuru chifo cha 2020(20(na dzodzodzo dzemotokari nemugadziridzodzo wemotokari unosimuna mabharo (occasional glicychess zvinongoparira kukangaidzwa. Chinodikanwa chokunyora mabharo akawanda (GSTRS, GSTR3, GSS-B, uye kudzokera kwegore negore GST-TRNS9) zvinoramba zvichiremadza vazhinji.

Kuoma Kunzwisisa Kurongwa Kwemwero Nokuongorora Zvebhizimisi

Chivako chemibatanidzwa mishanu chatsoropodzwa se "mabutiro mazhinji" nokuda kwevaT. Chinjo dzapanguva nenguva kuti zvizivikanwe dzinoparira nyongano. Somuenzaniso, kurongwa kwezvinhu zvakafanana neturo tunosvika kuzuva, mabhuku akatsikirirwa, uye migove yakaumbwa yave iri manyuko anodzokororwazve eritation. Advance Recump comment comment [ yakatangwa kugovera kujeka, asi vhoriyamu yezvishandiso inopfudza gadziriro. Nyanzvi dzakadana kwenguva refu nokuda kwokubatanidza 8% ne12% (zvinobvira 18% uye 28% zvezvinhu zvizhinji) kuti zvipfavisa gadziriro, asi matongerwe enyika anoramba ari asina kujeka.

Ndyiko Dzakakwirira Dzokushandisa Nokuda Kwemabhizimisi Maduku

Kunyange negadziriro yenziyo, vatengesi vaduku vakawanda vachiri kurwisana nokudzorwa kwemitemo. Ndyiko yokupinza mubharani kana kuti kutenga purogiramu yeGST inogona kuva inokosha nokuda kwechitoro che kirana kana kuti mutengesi wapamumugwagwa. Nepo hurumende yakasuma maapps apachena (se GST Sahay purform]) uye yakapfavisa zvikamu zvemitero zviduku zvokubhadharisa vateri (mazano eQRMP), kurera kwave kuchinonoka. Muna 2022, dare reparamendio rakacherekedza kuti anopfuura 40% yamabhizimisi akanyoreswa akanga asina kudzosa dzokerwa gore negore, ichikarakadza kuti kuneta kuripo.

Kurwisana Nehondo Neretationalations

Kuvimbisa kuti betsero dzemibato yeGST dzakapfuudzwa kuvatengi, hurumende yakagadza National Anti- Profiteering Authority (NAA). Zvisarudzo zvaNAA pamazana ezvinoitika(kubva kukambani dzeFMCG) kuvavakidziridzi venzvimbo chaidzoidzoidzoidzoidzo dzemitoro inodzorwa uye dzimwe nguva yakatungamirira kukuva nenharo dzapamutemo. Nepo NAA yakabviswa muna 2022, nhaka yayo yemari inopfuudzira kupfurikidza neKosita yemakwikwikwi. Munguva ino, Khinji yeGST inowanzochinja mwero wePS (muenzaniso, kuderedza maresitorendi kubva pa 18% kusvikira ku 5% muna 2019, kana kuti pamotokari dzemagetsi kubva pa12% kusvikira ku5%) inochengetwa mumugariro webhizimisi wokupinda.

Nzira Iri Mberi: Nhungamiro Dzomunguva Yemberi Nechinjo

Zviitiko zvinokosha zvinoverengeka zviri pajengachenga izvo zvinogona kuchinjazve kutengeserana kweIndia.

1. Mwero Wokuzvidzora uye Kuisa Mirairo

Chinokurukurwa kwenguva refu asi chisati chashandiswa, chiito kuchivako chemarabhoritari akapfava (5%, mupimo 12% kana kuti 18%, uye 28% yezvinhu zvezvivi) chingaderedza kukakavara kwokuisa zvikamu zvapanhambo. Boka raVafundisi pakuyera, rinokarirwa kusvitsa mushumo waro wokupedzisira, ungarumbidza kuisa mabwe 8% ne 12% pamwero mumwe. Ikoku kungaparira India kuva pedyo zvikuru nemiitiro yakanakisisa yamarudzi ose umo nyika zhinjisanoshandisa mwero mitatu.

Kubatsira Mashandiro Ezvinhu Zvinogara Panyika

GSTN iri kushanda pagadziriro yokunzvera yedzokerero yakavakirwa paAI kuisa shambidziko nenzira inozvimirira, inoderedza zviverengero zvamaoko. Sumo yokuisa mabhizimisi ane 765 creor pamusoro pa 2021, zvino iri kuderedzwa kusvika ku 7610 lakh pa2025) yakatochinja B2 kutengeserana nedzorero yemotokari. Kupfuurira mberi, nguva chaiyoiyo inowirirana yaigona kuderedza kudzokororwa kwedivi yokupedzisira yetendero imwe. Kubatanidzwa kweDSTS nomutero netsika dzinotambirwa kunokarirwawo kudzivisa kubhadharwa kwomutero nenzira inobudirira zvikuru.

3. Kubatana kwePerol, Disel, uye Zvikomborero Zvechokwadi

Makamu maviri anoramba ari kunze kwenet yeGST: petroleum (petrol, diziri, isati yagadzirwa, turbine, uye gasi romusikirwo) uye nzvimbo mumigariro yakati. Kuunza petroleum pasi peGST kwave kuri mbata yezvamatongerwe enyika nemhaka yokuti nyika dzinotsamira zvikuru papetroleum nokuda kwemari yadzo (inenge 25 ne30% yemari yehurumende inobhadharwa. Dare reGST raderedza kubatanidzwa kwekazhinji, asi mupiro wepetroleti sezvo motokari dzemagetsi dzinowana mhindu dzinogona kuchinja marakata. Nzvimbo chaiyoiyo, inogonawo kuunzwa pasi pemari yayo neripo yechikwereti chimwe chete. (zvino unova nehurumende yakaoma zvikuru nokuda kwedzimba dzinokwana nedzisina kudyira.).

4. Kuzvidavirira Kwechirongwa

Nechitsama cheripo chakarongwa kuti chipere muna 2026, masangano achada manyuko matsva emari kuti azadze mukaha wacho. Nhevedzo dzinobatanidza kutambanudza masekisi muchimiro chakachinjwa kana kuti kugadziridza nzira dzemari. Nhau yacho inotapukira mune zvamatongerwe enyika, asi chisarudzo chakajeka chinokosha nokuda kwokutsiga kwenguva refu kwegadziriro yeGST.

mhedziso

Falls and Services Tax haina kungovawo zvayo mutero, yakangova chinjo yebumbiro- mutemo nezvemari yakarondedzerazve ukama pakati pomugari wemo, nyika, uye musika. Kubudirira kwayo kunooneka mukuteerera, mari yakaderera, uye mari inodzorwa zvikuru. Kundikano dzayo idzidzo mumitero yehurumende inosarudzwa nahurumende, uko gadziriro yemitemo inofanira kuwirirana nokusasarura. Sezvo India inopfuurira kuchenesa GST / kupfurikidza noruzivo rwamabasa rwakakwirira, mwero yakapfava, uye chipikirwa chemisika yakabatana zvirokwazvo yemusika weIndia. Nokuda kwemabhizimisi, shoko rakajeka: kuchinjira kuidzwa kweiyi mitero, nemhaka yezera renyongano, mitero yakashatsa. GST ichiripo inopfumidzwa zvikuru.