Mari yakasviba (musaingana netsoropodzi) kana kuti zvinhu zvisina kuziviswa kuzviremera zvemitero — uori hwemari yeIndia kupfurikidza nokunyima hurumende mari inokosha, kupfumisa uori, uye kushatisa makwikwi akarurama. Shoko racho rinofukidza mari dzose dziri mbiri dzinobudiswa kupfurikidza nemibato isiri yapamutemo (mutoo: chiokomuhomwe, kutengesa mari inobhadharwa) uye mari inobhadharwa yapamutemo yakavanzwa namaune kuti vadzivise mitero. Mumakore gumi apfuura, India yakaita chimwe chezvo zvombo zvapamutemo zvikurusa zvenyika zvinorwisana nemari nhema, kubatanidza mitemo yemhuri inodzorosakafanira yamarudzi ose, uye matanho okushinga. Nyaya inonzvera kuti mitemo yemitero yeIndia inopa mari inovara mari nhema, kuongorora gadziriro dzapamutemo, zvirongwa zvehurumende, uye zvinetso zvinoramba zvichiramba zvichiramba zvichivapo.

Kushandira Mari Yakasvibira Mumutemo

Nzira yeIndia yokurwisa nayo mari nhema iri pagadziriro yapamutemo yakarongwa inoita kuti upfumi hweimba nehwokunze husavigwa. Mitemo mitatu yeInicome Task Act, 1961; Benami Transbitions (Profibition) Act, 1988 (seigadziriswa); uye Black Money (Undidised Work Infige and Asset) uye Kushambadza kwePolice Act, 2015-2011) kushanda mukonsati kuti izive, irange, uye kuisa pfuma yakatengwa. Mukuwedzera, Kudzivirira kweLaundering Act (MMMLA), 2002, uye Kudzorwa kweMasangano eMarudzi Enzerere (FMA), 1999, kugovera zvishandiso zvokutarisira kuendesa pamutemo.

Mari Yaibhadharwa, 1961

Dare reInhome Tax Act rinoramba riri pamutemo wehurumende yemhuri inodzivisa mari nemarara matema. Inoraira kuti munhu ari wose, femu, uye kambani anofanira kunyora mapepa anodzoserwa pagore anozivisa manyuko ose emari. Gadziriro dzinokosha dzinoverengeka dzinonanga kudenha mari isingazivikanwi:

  • Kuisa 68-69D: Iyi mibatanidzwa inoita kuti vakuru vakuru vemitero vabate zvikwereti zvisingatsananguriki, mari yokutenga mari, uye mari inoshandisirwa semari inobva kumanyuko asina kuziviswa. Kana muteresi asingagoni nenzira inogutsa kutsanangura manyuko echitsama chemari inopedzerwa mukutsvaka zvinhu, mukuru mukuru mukuru weAscsess anogona kuwedzera ukoshi yacho kuhwerengedzo yemari yomutero nemutero pamwero wechibhadharo chemari yapabhadharo (kusvikira ku 60% kumibhadharo nechero).
  • Kutsvaka naSeiza (Zvisakiso 132 ne 132A): vakuru vakuru vanogona kushambadza kunoshamisa, kutora mari isina kuverengwa, zvishongo, uye magwaro, uye gare gare kuyera ukoshi hwakabatwa semari isingazivikanwi. Muzvinoitika zvakakwirira, iyi gadziriro yakatungamirira kukunaya kwezviuru zvavacheri mupfuma yakavanzwa.
  • Penatories nerokutonga: Kuvandika mari kunokweva chirango cha 100% kusvikira ku 300% yomutero unotsvaka kunzvengwa. Kunzvenga kwokuda kungatungamirirawo kukuparwa mhosva, kubatanidza kuiswa mutorongo kwamakore manomwe pasi peChikamu 276C cheChiteko.

Kukurudzira kuteererwa kwokuzvidira, hurumende yakasuma panhambo nenhambo zvirongwa zvokuzivisa zvakadai se Inone Declaration Scheme, 2016, izvo zvakabvumira vabhadhari kuzivisa zvinhu zvemhuri zvisingazivikanwi nemari inotambirwa mukutsinhana mutoro wose wemutero nepeni nehreniti we 45% (30%, 33% mutero, 33% perfix, uye 10% chirango). Zvirevo zvinopfuura 64,4 000 zvakaiswa, zvichizivisa pamusoro pemanyuko youpfumi husingaverengerwi.

Benami Transactions (Profication) Act, 1988 (sezvakagadziridzwa muna 2016)

Benami prostation(kutora zvinhu) kunoitwa muzita romumwe munhu apo kurangarira kunobhadharwa nomumwe(imo mota yakakurumbira yokupaka mari nhema. Bhenami Act inorambidza gadziriro dzakadaro uye inogovera kutorwa kwezvinhu zvebenami pasina muripo. Zvinhu zvinokosha zvinosanganisira:

  • Kuwedzera kwokuberekwa: 2016] Kugadziridzwa kwakawedzera rondedzero kubatanidza kutengeserana kupi nokupi uko nzvimbo yacho inoitirwa muzita rengano kana kuti uko muridzi anobetsera asingagoni kuzivikanwa. Inofukidzawo zvinhu zvinochengetwa nomunhu asingagoni kutenga.
  • Adjupar Chiremera neApillate Tribunal: A Benami Prohibition Adjupar Authority (BPAA) uye Appellate Tribunal yakatangwa kubata nhau nenzira inobudirira.
  • Kushambadza: kupinda mutengesi webenami kunorangwa nokuiswa mutorongo kwakaoma kwamakore manomwe uye faindi inosvika 25% yomutengo wakaenzana wezvinhu. Mukuwedzera, zvinhu zvinogona kubvutwa nehurumende yepakati.

Pakazosvika 2023, hofisi yeMari yeMitero yaiisa mabhenami aikosha kupfuura 7610 000 pasi poMurayiro uyu, ichipa chiratidzo chakasimba kune vaya vaishandisa magwaro okuvhota zvinhu kuti vavimbe.

Mari Yakaora (Mari Yakavharwa Nemimwe Mitemo) uye Kutarisirwa Kwomutero, 2015

Mutemo uyu unonyatsoratidza kuti vanhu vari munyika yose vaichengetedzwa nemari yavatema.

  • Kuzivisa: Mugari ari wose (mumwe munhu kupfuura uyo anorangarirwa kuva mugari wemo asi kwete mugari wemo anowanzogara) anofanira kushuma pfuma yavo yokumwe nemari mudzorero yavo yegore negore. Kukundikana kuita saizvozvo kunokweva chirango cha 7610 lakh.
  • Mwero mukuru wemutero nechirango: Mutero usingatenderwi wemari yazvinovhorwa uye zvinhu zvinobhadharwa pamwero wakafhara we 30% (kuwedzera kwepeturefu nekesi). Kuwedzera, chirango chakaenzana ne 90% yomutero chinotorwa, kuita kuti mutoro wose unoshanda unenge 96% wechitsama chisina kunyorwa.
  • Mutoro worupo: Kusafanana nokusazivisa mitero yomusha, kukundikana kuzivisa zvinhu zvokumwe imhosva youtsotsi inorangwa nokuiswa mutorongo kwakakomba kwamakore anosvika 10. Mutemo unobatanidzawo gadziriro dzokukumbira nokuda kwaavo vanozivisa nokuzvidira vasati vawana.

Act yave ichibetsera mukutambudza vanhu vanonzi muPanama Pepas neParadise Maphepha anodzudza. Yakakurudzirawo vateresi vazhinji kushandisa Window reAn - Time Compliance (2016) kuzivisa zvinhu zvokumwe pamwero wakaderedzwa we60% (kubatanidza kupfuudza nechirango).

Hurumende Inoita Kuti Vanhu Vaite Zvinhu uye Dzisaita Zvakawanda

Kupfuura mutemo mukuru, hurumende yeIndia yakatanga nhano dzakakwirira dzakarongedzerwa kudzongonyedza mhoteredzo yezvinhu zvipenyu nemhoteredzo yazvo izvo zvinobvumira mari inova nenzvimbo inobudirira. Iyi mipimo inotsigira gadziriro yapamutemo kupfurikidza nokuwedzera kujeka, kuderedza kushandiswa kwemari, uye kutsinhana mashoko.

Kushandiswa Kwemadhimoni muna 2016

Musi waNovember 8, 2016, hurumende yakaita kuti zvive madhimoni muna 76500 na61, ichibvisa chinzvimbo chayo sechinyoro. Kuchinja uku kwakada kufungidzirwa kuva 76.44 lakh crore (inenge 86% yemari iri kutenderera) yaifungidzirwa kuti yaichengetwa isina kunyorwa. Kunyange zvazvo kudzongonyedzwa kwemari kwenguva pfupi kwakanga kwakakomba, muitiro wakabudirira mumativi anoverengeka:

  • Kupinza mari mugadziriro yebhangi: inopfuura 99% yetsamba dzakadzoserwa kubhangi, kuratidzira kuti vabati vazhinjisa vakamanikidzirwa kuisa mari yavo (uye nokudaro kuzivisa chiziviso chavo chomutero. Ikoku kwakabvumira bani remitero kuyambuka mitengo yemari yakaiswa nekanganiro yemari.
  • Kuwedzera muchivako chomuteresi: Kutevera kudzoserwa kwoudhimoni, chiverengero chedzorero yemari inobhadharwa chakakwira zvikuru. Zvitsama zvitsva nezvinonyumwirwa zvinenge muna 762.97 lakh crore zvakaiswa panzvimbo kuti zvinzverwezve.
  • Mubhadharo weDigital: Kukatyamadzwa kwokushandiswa kwamadhimoni kwakakurumidzisa kushandiswa kwamashandisirwo emitauro akadai seUPI, BHIM, uye mareki, kuchideredza kutenderera kwemari isina kuverengwa munguva.

Vatengesi vanoramba vari pamusoro pokubudirira kwose, asi kushatiswa nenzira isina kupokana kwakakanganisa mhoteredzo yemari nhema ndokumanikidzira vazhinji kuronga kutengeserana kwavo.

Mitero (GST) Yemitero Nemitero Yebasa

Kutanga GST musi wa1 July 2017, yakatsiva basa renyika nerepakati remisika nemitero isina kunanga nemitero yakabatana, inopenya. Nokubatanidza mari yechikwereti yemitero yeINCC neinoda kuti ienderane neradhibhuropu yemadhigita, GST yakaomesa zvikuru kuti mabhizimisi aome kutengesa kana kuti kutenga zvinhu zvakatengwa. Zvinhu zvinodzivisa kubhadharwa zvinosanganisira:

  • Nhamba dzinofamba: Nzira yapamutemo yokufambisa nayo zvinhu iri pamusoro pe 7650 000 inogonesa kufora kwenguva chaiyo uye inoderedza mukana wezvinhu zvinotakurwa pasina mapepa akafanira.
  • Tsvaka revoice yemitero yedivi redition inobvumirwa bedzi kana mutengesi akashuma kutengeswa mudzokero yake yeGST. Ikoku kunoparira nzira yokunzvera yomusikirwo inoodza mwoyo pasi pemarekosi neinvoisi dzenhema.
  • [[FT:0] DATA alytics:[ GST Network inoshandisa mashoko akakwirira kucherekedza kusawirirana, mitoo yechienzi, uye mitero yakakwirira, inotungamirira kukuronga kunzvera nokunzvera.

Chifo chokushandisa GST, mitero isina kunanga yakawedzera zvikuru, murutivi nemhaka yokuteerera kuri nani. Zvisinei, kunzvenga kupfurikidza neinvoisi dzenhema namakambani anogadzira masheketi kunoramba kuri denho, kuchisunda hurumende kutanga gadziriro yokuchinja yepomero nemiraudzo inotsikirirwa zvikuru yokunyoresa.

Kumwe Kutanga Kunokosha

  • Pradhan Mantri Garib Kalyan Yoroya (PMGKY), 2016: Gadziriro yokuzvidira nokuda kwaavo vakanga vaisa mari yamadhemoni inopfuura mari yavo. Vazivisi vakabhadhara 30%, 33% surreglation, uye chirango, chinenge 73% chechitsama chakaziviswa. Munenge 764,900 crore yakataurwa muiyi gadziriro.
  • Se Vishd Scheme, 2020: Nepo zvikurukuru purogiramu yegadziro yemitero, yakabatsira kuderedza kuyera kune chokuita nemari nhema ndokukurudzira vateresi kugadzikisa mhaka uye kubhadhara zvitsama zvenharo.
  • Kushatisa Mari: Nhimbe yemashoko yakatanga pashure pokuitwa kwamadhemoni, umo zvisaririra zvinonyumwirwa uye vateri vakakumbirwa kupa tsananguro paIndaneti. Zvisakiso zvinopfuura 18 zvelakh zvakabatwa, uye muzvinoitika zvizhinji, wedzero dzakaitwa kumari inopanwa nemhaka yamazaiwa asina kutsaurwa.

Kushandira Pamwe Kwenyika Yose Nokuchinjana Mashoko

Vakuru vakuru vemitero veIndia vanoshandisa chibvumirano chinokura chezvibvumirano zvemarudzi ose kuti varonge mari nhema dzakachengetwa kune imwe nyika. Nguva yokuviga kwebhangi yakaparadzwa zvikuru, nemhaka yegadziriro dzakafanana neCommon Reporting Standard (CRS) uye Acter Foreign Account Tax Compliance Act (FATCA).

Chibvumirano Chechiremera Chesangano Rwakawanda (MCAA) nokuda KweCRS

India ibhuku rokunyorera vanhu vemimwe nyika. Irori rinobatanidza mari yebhangi, mubhadharo, uye imwe mari. , CRS inoda kuti masangano ezvemari atsivewo masangano ezvemari kuti angochinjane mashoko pamusoro pevagari vemari vari munyika. Iyi inobatanidza mari yebhangi, mubereko, uye mari. Hurumende yakatanga kutengesa muna 2018, uye chibviro chenguva iyoyo, yakagamuchira mashoko emari pazviuru zvavagari vemo veIndia vane nhau dzemari mudzimwe nyika. Iyi data inowirirana nemitero inodzorwa kuzivisa zviitiko zvemari.

Zvibvumirano Zvemitero Zvepanyika uye Zvapasi

India yakasaina Mabhukwana Maviri ETreasurectal Departive Acts (DTAAS) nenyika dzinopfuura 90 uye Trust Information Actives (TIEAS) nedzimwe dzinoverengeka. Zvibvumirano zvakawanda izvi zvinosanganisira urongwa hwokutsinhana mashoko pakukumbira, kuchinjana kwokuzvidira, uye kunyange kuongorora mitero panguva imwe chete. Zvineiwo DTAA neSwitzerland, zvinobudirira kubvira muna 2018, zvinoita kuti India awane mashoko anoshanda panhau dzemabhangi eSwitzerland aichengetwa nevagari vemo bayo(aandudziko huru yakapiwa mukurumbira wenhau yeSwitzerland wokuvanda.

Chibvumirano Chepanyika Chokupindirana Nehurumende

Pasi peUS Foreign Account Tax Compliance Act, India akasaina Intergovernment Account muna 2015 inomanikidza masangano ezvemari eIndia kushuma mashoko evagari veUS uye, zvinonzi masangano ezvemari eUnited States anoshuma nhoroondo dzevagari veIndia. Izvi zvakavandudza kuoneka kwepfuma yemiganhu yemiganhu yeUS.

Kupomera Mari Yakasvibirira Kune Imwe Nyika

Ana mashoko anobva muidzi bvumirano, Mutungamiriri weCriminal Investigation (DCI) pasi peCentral Board of Direct Confect Confect Confect (CBT) akatanga kupomera mhaka dzakakwirira dzinoverengeka. Somuenzaniso, nhau dzinomuka kubva mundandanda yeHSBC Geneva uye Papers yePanama dzakatungamirira kukunzvera, nhenda, uye nyunyuto dzoutsotsi pasi peBlack Money Act. Mune zvimwe zviitiko, zvinhu zvokunze zvisina kuziviswa zvakabatanidzwa uye zvakatengeswa.

Matambudziko Okushandisa Mari Yakaoma

Kuoma kunzwisisa uye ukuru hwemari yezvirongwa kunoreva kuti zviremera zvemitero zveIndia zvinofanira kuramba zvichichinja kuti zvienderane nenzira itsva dzokusaita mitero.

Uori Nekudzvinyirirwa Kwematongerwe Enyika

Mari yebhuraka kazhinji kazhinji inowana nzira yayo yokutsigira nemari yezvamatongerwe enyika, kuumba mubatanidzwa wevatsigiri uyo unodzivisa kuchengetwa. Nepo gadziriro yeElectoral Bond yakatangwa yokuita kuti iratidzike, uye gare gare yakaparadzwa neDare Rapamusoro muna 2024, kudirana kwemari isingaverengeki mumasarudzo kunoramba kuri chinhu chinonetsa. Vatori venhau navatori venhau vanonzvera vakapupurira kuti mari isiri yapamutemo inoshandiswa sei kupesvedzera miuyo inosarudzwa, kuchikuita kuti kuve kwakaoma mune zvematongerwe enyika kuputsanya pamapoka akati.

Zvidimbu Zvepamutemo Zvakaoma Kunzwisisa

Vabhadhari vemitero vanosanoshandiswa kushatisa misiyano pakati pokubatwa kwomutero wemari inotambirwa nemhindu yemari, kushandisa kuchengetedzwa kwakaoma namakambani anopfura mabhomba mumativi akawanda, uye kushandisa zvishandiso zvemari zvakaisvonaka zvinopukunyuka kushuma zvinodikanwa. Hondo yapamutemo inowanzotora makore, uye kunyange apo zviremera zvinokurira, kuunganidzwa kwemitero nezvirango kunononotswa nokukwirira.

Mari Nesekete Rechisakiso

Pasinei zvapo nokukura kwemitengo inobhadharwa, India inoramba ichitsamira zvikuru pakubhadharwa mari, zvikurukuru munharaunda dzomumaruwa uye chikamu chamasanga. Kutengeserana kwemari hakusiyi nzira yokuongorora, kuchikuita kuti kuve nyore kudzivisa mutero wemari inobhadharwa, GST, uye mimwe mitero. Nhamburiko dzehurumende dzokuganhurira mari yemari (g., Chikamu 40A) cheInhome Taxis Act inodzosa mari yemari inobhadharwa kupfuura 76 000) zvakadzivisa bedzi muitiro wacho.

Mabhangi Nemaatoma Oult

Nepo CRS neFATCA zvakawedzera kujeka mubhengi regamuchidzanwa, miganhu mitsva secyptourrences nemari inodzorwa zvakanaka (Di) inopa zvinetso zvitsva. Chikumbiro cheIndia chemachemistruction (30% chehurumende yemitero pamhindu uye 1% TDS iri kuchinjwa (8) yakapinza mubato wakati mumutero, asi rudzi rusingazivikanwi rwemitengo mizhinji yecepto inobvumira mari nhema kufamba ichigura miganhu yakareruka. Hurumende iri kushanda pagadziriro yakakwana yemitengo yemari yemichina inoyera magetsi.

Nzira Inofambira Mberi: Kusimbisa Hondo

India yakaita fambiro mberi inoshamisa mukuvaka gadziriro yapamutemo nedzokutarisira mukurwisana nemari nhema, asi hondo yacho iri kure nokupera. mubatanidzwa weimwe chinjo, kugadzirwa kwezvinhu, uye chinjo yetsika zvinodikanwa.

Kurerutsa Mitero Nemichero

Mitemo yemitero yakakomba inogadzira mikana yokunzvenga. Hurumende inofanira kupfuurira kuva nyore kuwirirana nemunhu wacho (somuenzaniso, kupfurikidza nokukudza zvimiro zvokudzokororwa zvisati zvazara, uye kubatanidzwa chaikoiko kwemashoko kubva kumanyuko echitatu (g., kunyoresa zvinhu, kutsinhana sheya yemari). Miitiro yakapfava inofanira kuderedza sundo yokuvanza mari nemhaka yokuti mutengo wokuteerera unova wakaderera kupfuura mutengo wokunzvenga uye ngozi yokuwana.

Simbisa Kuzvishandisa Neai

Gadziriro yokudzorwa kweTende yeInhoond Trass Department (Project Insight) inoshandisa mashoko makuru okuzivisa kutengeserana kwokunyumwira. Kupinza mumichina maatomu okudzidza anogona kudeya kutaura mitoo yokunzvenga, kuyerera kwemari yechienzi, uye kuronda kuva muridzi wezvivako zvakaoma kuchavandudza zvikuru kuchengetwa. Hurumende inofanirawo kubatanidza Aadhaar nezvinyorwa zvezvinhu, kunyoresa motokari, uye mutengo wakakwirira kugonesa kubatana kwoga.

Kuparadza Uori Hwezvematongerwe Enyika

Chirongwa cheDare Repamusorosoro chekuparadza chirongwa cheElectoral Bond chakaratidza kuti kuronga kuisa mari yepamusoro, mari inoongororwa nehurumende kunofanira kuiswa pachishandiswa mari yakasarudzwa kana kuti matare ezvipo zvisina kuzivikanwa zvingaderedza kupinza mari isiri pamutemo mune zvematongerwo enyika, zvoita kuti vatsigiri vanochengetedza mari yevatema vasarudze.

Wedzera Kushandira Pamwe Munyika Yose

India inofanira kuronda nesimba kuwedzerwa serokubatanidza nhamburiko dzamarudzi akawanda dzokutambanudzira CRS kumativi makuru akawanda, kubatanidza idzo dzichiri kushandisa zvizere kutsinhana kusingadzoreki. Kokorodzano dzechibharo dzine nzvimbo dzemitero dzinofanira kudzokororwa kuti dzibatanidze gadziriro dzemashoko akazvidira neeakawanda. Chibvumirano chenyika yose chemitero (OECD Pillage II) chinewo revo nokuda kwemhindu inochinja nokuderera kwehwaro, kuchideredza nenzira isina kunanganira kugadzirwa kwemari nhema.

Kusimudzira Tsika Yemitero

Mitemo yoga haigoni kubvisa mari inotema; kuchinja kwenzanga kukuteerera kwokuzvidira kunokosha. Ikoku kunobatanidza dzidzo yomutero, mibato yomubayiro nokuda kwokuteerera (muchib., mwero yakaderera kana kuti kudzivirirwa kushoma nokuda kwokupa kwapakuvamba kwakarurama), uye zvirango zvakaganhurirwa nokuda kwokudzokororwa kwavapari vemhosva. “Ndiripa Mutero Wangu” nhimbe dze “Zuva reChibharo” ne “zvinoitika zvegore nenhano ye “Tax" inhanho murutivi rwakarurama, asi kupfuurira kunobva kuvatungamiriri vezvamatongerwe enyika nokushandiswa kwemitero kunonyengera kunotova nesimba zvikuru.

mhedziso

Mitemo yemitero yakabva mugadziriro yeIndiya zvikurukuru yemitero inoita kuti zvinhu zvive zvitsive, zvinamavara zvakawanda zvinosiya nzvimbo duku nokuda kwepfuma yeimba kana kuti yokumwe. Kuwana Task Act kutsvakwa kukuru kweBhanami Act yezvinhu zvinotora masimba, uye utsotsi hwemari yemari yemimwe mitero hunotsigirwa nezvirongwa zvemitengo yamarudzi akawanda, GST, uye kutsinhanwa kwamashoko kwamarudzi ose. Bva, kunonozeka kwapamutemo, uye upfumi hwemimvudzi hunopfuurira kuedza kushanda kweizvi zviito. Nzira iri mberi mukuwedzera mitero, mitero yakakwirira, inodzorwa mari, inodzorwa, inoshandiswa, uye inodzorwa nemari yamarudzi ose. [[5]