Kupinzwa Mutero Wezvinhu Zvouzivi MuIndia

Mari yakabva mukodzero dzenyanzvi uye zvimwe zvimiro zvezvinhu zvendangariro (IP) zvakadai semitemo yekodzero dzekuburitsa, zviratidzo, zvisakiso zvebhizimisi, uye zvirongwa zvinodzorwa nemirau chaiyo yemitero pasi pechibvumirano cheIndian Income Traxia Act, 1961. Nokuda kwavavaki, kutanga, mabhizimisi akagadzwa, uye varonzeri vakabatikana mukugadzira, kana kuti kuendesa zvinhu zveIP, kunzwisisa iyi mitemo inokosha kukuita kuti ive inokwana mutero uye kuva nechokwadi chokuteererwa. Kurapa mutero kunosiana zvikuru parudzi rwemari inotambirwa(*) kuva mambo, purofiti, bhizimisi, kana kuti mari yemari yebhizimisi (ne) uye purofiti yemutero. Nyaya inopa mitero inopa udza udza udzadza zvizere, zvinobvumirwa zvinobvumirwa zvinobvumirwa nemari muIP muIndia, kubatanidza zvirongwa, uye zvinodiwa.

Kurongwa Kwezvinhu Zvinowanikwa Nevanhu

Mumutemo weIncome Retax Act, mari yakabva muzvinhu zveIP inowira muchimwe chezvikamu zvitatu zvakafara: mari youmambo , mari yebhizimisi [, kana [[FLT]] mibayiro yepabutiro [[[FLT]].

Mari Youmambo

Miripo youmambo inopiwa nokuda kwokushandiswa, kana kuti maruramiro okushandisa, kuva ane maruramiro, maruramiro omutemo, chiratidzo chekodzero, chirongwa, kana kuti imwe IP. Chikamu 9((vi) cheChiito chinorondedzera zvakafara, kubatanidza kurangarirwa kwekodzero dzose kana kuti dzipi nedzipi pamusoro pehuhumwe huwandu, purogiramu, magadzirirwo, mutoo wepachivande, kana kuti muitiro. Mabhodha anobhadharwa nomugari wemo kuasiri mutungamiriri anodzorwawo kubvisa mutero pasi peChikamu 1944 (chevagari vemo) kana kuti Chikamu 195 (chevagari vemo).

Mari Inowanwa Mubhizimisi

Apo muridzi weIP anoshandisa pfuma yacho munzira inozivikanwa navose yebhizimisi, kugadzira, kana kuti mabasa, mari inowanwa inorangarirwa semari inotambirwa yebhizimisi. Somuenzaniso, kambani yemishonga ine chiremera chemirimo nemishonga uye inotengesa kuti murimo ucharangarira mhindu yose semari yebhizimisi, inowirirana nemitero yemakambani. Nenzira yakafanana, mari inobva mukubvunza mitero inobatanidza kushandiswa kworuzivo rwemibato ingarangarirwa semari yebhizimisi panzvimbo peyamambo.

Makomborero Anowanikwa Muguta Guru

Kutengeswa kana kuti kutamisirwa kwevhodhi rekodzero yokunyoresa kungaparira kuwana mari huru, chero IP ikaitwa sechinhu chikuru (zvichireva kuti, kwete sestock-in-trade). Nguva yokugara inosarudza kana mhindu yacho iri pfupi nguva (inobatwa kwemwedzi 36 kana kuti mishoma) kana kuti nguva refu (yakaitwa kweinopfuura mwedzi 36). Kubudirira kwemapurazi makuru enguva refu pakutengesa nenzira yapamutemo kunofarikanya mwero wakaderera we 20% nebetsero dzeindekisi, kuita kuti chinyorwa chakafanira chemari inochengetwa nokuwana mutengo nemusi zvive zvinotsoropodza.

Mitero Yavatongi Yakabva Kuvatongi Navanyori Vacho

Mari youmambo inobva kuIP inobhadharwa pasi pomusoro “Kubva Kudzimwe Manyuko” kutoti mubhadhari wemitero akabatanidzwa mubhizimisi rokupinza IP, umo ingabhadharwa semari yebhizimisi. Mwero wemari yemitero inoshanda kuvagari vemo wakavakirwa pamwero wenguva dzose wemapepa emunhu mumwe nomumwe kana kuti mwero yesangano. Zvisinei, hurumende chaiyo inobvumira mutero iripo nokuda kwemari inotambirwa youmambo pasi peChikamu 115BBF cheINILC.

Chikamu 115BF – Concessional Tax Rate yePaten Royalty

Chikamu 115BBF chinotangwa neChiteshi cheMaric 2016. Chikamu chinogovera mwero wemitero unobviswa we10% (kuwedzera mari inogamuchirwa yapamutemo yakabva kukodzero dzakakudziridzwa nokunyorwa muIndia. Kukwanirisa, kodzero inofanira kupiwa pasi pePatents Act, 1970, uye muridzi wemitero anofanira kuva muvambi wechokwadi newokutanga wezvakagadzirwa, kana kuti murongi akapiwa muvambi wakadaro. Betsero youmambo bedzi inobva mukodzero dzose dzinova nomuripi wemimwe munhu ane puro ipi neipi. Iyi igadziriro iyi inokurudzira kuva nomugariro wezvakashavo. Cherekedzo yemutero inofanira kuva mubhadharo upi noupi nokuda kwokuwana mari inotambirwa, seripidhi 10%.

Kutonga Kunobva Mumanyoro Ane Manyoro uye IP

Mamishinari anobviswa kukodzero dzecommunics (mh., rondedzero, nziyo, kana kuti masoftware) anobhadharwa pasi pegadziriro dzenguva dzose kutoti maruramiro ecommunic ashandiswa nokuda kwedonzo rinokwanirisa se “umambo” pasi peRecomment Recostance Active Recommentation Recomment Aptional (DTAA) nenyika inopa mari yakaderera. Nenzira yakafanana, mabhishomendi ehurumende anobhadharwa semari inotambirwa kana kuti mamwe manyuko, nokutsaidzwa kwendyiko dzinobvumirwa kana kusasarudza Chikamu 115BF. Kubhadhadharwa mutero pasi peChikamu 194J kunoshandirwa ne10% nokuda vagari vemo (veimba youmambo) uye pasi pechikamu 195 chevarwiridziri vazvinzvimbo.

Kubhadharwa Kwemitero Kweguta Guru Kunowana Kutengeswa Kwezvinhu Zvoudzori

Kana chivako chepamutemo, chekodzero dzemunhu oga, kana kuti chiratidzo chekodzero dzemunhu chikatengeswa sechinhu chinotengeswa semari yehomwe, bhizimisi racho rinokwezva mari yehomwe inobhadharwa.

Kuchengeta Nguva uye Kubhadhara Mitero

Nokuda kwekodzero dzokuita zvinhu nedzokubudisira mashoko pasoftware inobhadharwa pa20% pashure pokubvumira kunyorwa kwemitengo mikuru yenhambo refu ndi mwedzi 366]. Kana IP ikaiswa kweinopfuura mwedzi 36, mhindu inguva refu nemutero unobhadharwa pa 20% pashure pokubvumira kunyorwa kwendyiko yemari inotengwa. Ndyiko dzenguva pfupi (dzinofinha 0.36 mwedzi), mhindu yacho inowedzerwa kumubhadharowowowo womura mutero uye inotakurwa nemitero. Kugadzirwa kweIP kunopa denho: mutengo wokuwana kazhinji kazhinji kazhinji izhezi, asi zvinotengwa pamberi pechisiko (g. R&D), mari inodzo dzinoshandiswa semari inogadzirirwa. Zvisinei, kugadzirirwa kwemari inogadzirwa nokugadzirwa kwemari inopfumba.

Zvikamu Zvinokosha

Kubva mukutengeswa kwekodzero yokuzvimirira nemuvambi uko iko kudivi rebhizimisi sezvingabvira zvikuru kuchabatwa semari inotambirwa yebhizimisi panzvimbo pemhindu dzamari, zvikurukuru kana muvambi wacho akabatanidzwa nguva dzose mukutengesa maruramiro. Dhipatimendi reMitero ringashandisa “donzo romubhadhari wemitero” muedzo nenheyo zve“ bhizimisi.” Mukuwedzera, kuchinjwa kweaizi yebhizimisi pasi perezinesi (hwokuti muridzi haatamisiwi (]apo mudzori woumambo, kwete kutengeswa.)

Kushandisa Vatsigiri Mumabasa Kunobva Mubhizimisi

Mabhizimisi akawanda anoshandisa zvibvumirano zvavo vamene kugadzira zvinhu kana kuti kupa mabasa. Mhindu yose inobva mumabasa akadaro imari yebhizimisi uye inobhadharwa pamutengo webhizimisi kana kuti wekubudirira. Zvisinei, zvitsauko zvinokosha zvinowanika nokuda kwendyiko dzeR&D dzakagadzirwa mukukudziridza unimo. Pasi pa Kuzvidzwa 35(2B)[22] [[2] (kuwedzera kusvika ku100% kubva kuAY222] nokuda kwemakambani azvinodarirwa, kurema kwakaderedzwa.

Vanokurudzira Mitero Kugadzira Zvinhu Zvevanhu MuIndia

Hurumende yeIndia yakasuma gadziriro dzinoverengeka dzokunyandura kutangwa kutsva neIP.

Chikamu 35(2B) – Kurema kweDhutu paR&D

Makambani anotenderwa ne Department of Scientific and Industrial Research (DSIR) uye anowana mari kana kuti mari inotambirwa (kuisa nzvimbo nezvivako) pakunzvera napaimba inogona kutora derevedzo ye 100% yendyiko (isati yambova 150% asi inopfuurira kuva inowanika sechiziviso chimwe nechimwe?). Ndyiko inobatanidza miripo, mabhadharo, uye zvishandiso zvinoshandiswa nokuda kweR&D. Ikoku kunoderedza mutengo unoshanda wokukudziridza manyuko matsva nedzimwe IP.

Chikamu 35ABB – Dduction for Expenditure on Know -

Kana muteresi akapinza ndyiko dzamari inoparira mari huru pakuwanwa kwamaruramiro apamutemo kana kuti ruzivo rwounyanzvi, ndyiko iyoyo inogona kubviswa munhevedzano yakaenzana pamusoro poupenyu hunobetsera hwepfuma (mukuwirirana namakore 6 kusvikira ku 10) sezvo Chikamu chimwe cha 35ABB. Ikoku kunoshanda kunyange kana ndyiko dzakadaro dzichirangarirwa sedzimbahwe muchisiko. Cherekedzo 35ABB iri zvikurukuru nokuda kwokuziva-saizi, kwete nokuda kwemipimo apo munzveri anoshandisa kuva namaruramiro mubhizimisi. Nokuda kwechibvumirano, Chikamu 32 pasi pechikamu chingawanika kana kuva chinhu chinotenderwa.

mari yakaitwa paAseti Isinganzwisisiki (Dzidziso 32)

Patents, maruramiro ekodzero dzekodzero, mapepa ebhizimisi, uye dzimwe kodzero dzebhizimisi kana kuti dzezvokutengeserana dzorudzi rwakafanana zvinorangarirwa kuva zvisingachinjiki nokuda kwedonzo repedzeko pasi peChikamu 32. Mubhadhari wemutero uyo anowana kodzero inobva kune rimwe boka anogona kutaura kuti anoderera pamwero wakanyorwa (25% seInhome Tax Restings, 1962) paukoshi hwegore negore hwakanyorwa. Iwayo ichengedzo huru, zvikurukuru nokuda kwamakambani anotenga IP.

Kudzorwa Chaiko Kwechikwata Choumambo (Nzira ya 115BBF)

Sezvakurukurwa pamusoro apa, ikoku kunogovera mutero wakaderera we 10% pamadzimambo makuru kubva pakukwanirisa maruramiro, pasina pesero dzinobvumirwa. Ikoku kunobetsera kuvavambi vamwe navamwe namakambani ane ndyiko dzakaderera dzine chokuita nekodzero. Igadziriro yakasarudzwa; muteresi anogona kusarudza kubhadharwa mugadziriro dzenguva dzose (kana kune mutengo wendyiko) kana kuchibetsera.

Kubhadhara Mutero Kwamarudzi Ose uye Kubhadhara Mitero Miviri (DTAA)

Kutenga kwemiganhu yeIP yakadai semitengo yamambo inobhadharwa nekambani yeIndia kusiri yemongi yokumwe. iri pasi pomutemo wemitero weIndia neDTAA inoshanda. India inotevera mutemo wepaimba, umo madzimambo anokwira muIndia anobhadharwa kunyange kana mubhadhari ari mutengi weIndiya. Mwero wemutero pasi poMutengo weTSHUS uri 10% nokuda kwokubhadharwa kwoumbiso nokuda kwokushandiswa kwetendero (kudzoswa kumariso nechikamu cheIndiya) pasi pe 115A. Zvisinei, mwero wacho ungaderedzwa pasi peDTAA kana mamiriro ezvinhu okumwe kupiwa mari achiwana achibetsera.

Gadziriro Huru DTAA

DTA SESHONGEDATA kuti India yasaina inorondedzera “umambo hwakafara”, kazhinji kazhinji kubatanidza miripo yokushandiswa kwezvibvumirano, zviratidzo, maruramiro ekodzero, uye nzira. Zvibvumirano zvizhinji zvinoganhurira mwero wokunyima mutero kusvikira ku 10% kana kuti kunyange pasi (g., 5% nokuda kwemarudzi akati). Somuenzaniso, India-USA DTAA inogovera mutero we10% pamitero yamambo, nepo India-UK DTAA inewo muganhu we 10%. Zvisinei, kutaura mwero wakaderera wechibvumirano, mugamuchiri wokumwe munhu anofanira kuva anobetsera uye anofanira kuwirirana nezvinodikanwa (FFF, REF, RESCOS, etc.).

Ngozi Isingaperi (PE)

Kana nhinyi dzisiri mutungamiriri dzichiwanwa kuva nePE muIndia dzakavakirwa patambanuko yemibato ine chokuita neIP, mari yamadzimambo inganzi inoparirwa nepe uye inotereswa semari yebhizimisi pamwero webhizimisi wakakwirira. Kusanonzvera kubatwa kweIP negadziriro dzokuisa panzvimbo yepasi kunokosha kudzivisa kuratidzirwa kusina kurongwa kwePE.

Kushandira uye Kurega Mitoro

Kuwirirana kwakafanira nemitero inobviswa panzvimbo yapanopirwa (TDS) kunokosha nokuda kwekutengeserana IP. Kukundikana kubvisa TDS kunogona kuguma nokusabvumira ndyiko nezvirango.

ZVIREMBA ZVOKUbhadharisa Vagari Voumambo

Pasi peChikamu 194J, munhu upi noupi ari kubhadhara madzimambo kumugari anofanira kubvisa TDS pamwero we 10% (pamberi paFY 2024-25, akawedzera kusvika ku 10% kubva ku 2%? Chaizvoizvo mwero wakachinja mumakore apfuura. Sezvokutora nguva pfupi yapfuura, TDS u/s 194J iri 10%.) Chikumbaridzo cheridzo i Rs. 30 000 pamiriyo yemari inobhadharwa muimba youmambo.

KUbhadharwa Kwevasingabhadharwi

Nokuda kwemibhadharo inoitwa kuvasiri vatungamiriri, TDS inobviswa pasi peChikamu 195 pamwero ungagona kuva 10% pasi peChikamu 115A kana kuti mwero wechibvumirano wakaderera. Mubhadhari anofanira kuwana gwaro rakaderera rokunyima mutariri weChibvumirano kana mwero wechibvumirano uri muduku. Kuwedzera, asiri mutungamiriri anofanira kuwirirana nomuitiro webetsero dzinotaura kuti dzinobatanidzwa.

Kushuma Nokuongorora

Mari youmambo nendyiko zvinofanira kushumwa mudzorero yemitero pamwe chete noudzame hweTDS inobviswa. Makambani anodikanwa kuita kuti maakaundi awo aonwe pasi peChikamu 44AB kana kutendeuka kwawo kunopfuura muganhu. Zvibvumirano zveIP zverezenisi, mipimo, uye nhamba dzamadzimambo zvinofanira kunyorwa kuti zvidzivise kunzverwa kubva mukuendesa vakuru vakuru vePricting muchinoitika chemitezo ine chokuita.

Kuronga Mutero Kwakakodzera Nokuda Kwavaridzi Vezvinhu Vanotarisira

Kuti uite migumisiro yemitero yakanakisisa, muridzi weIP neane bhizimisi vanofanira kufunga nezvenzira dzinotevera:

  • Vatapati saAssets - Kana vavariro iri kuiswa mari kwenguva refu, kuisa maruramiro sepfuma huru kweinopfuura mwedzi 36 kuti vawane mutero wemari wakaderera wenhambo huru neindekisi.
  • Chikamu 115BF nokuda kwePatant Royalty - Enzanisa mutero unoshanda mugadziriro dzenguva dzose (nendyiko) ne 10% yebvumirano paumambo huhombe. Nokuda kwekodzero dzakaderera, mwero wokubvumira wakaisvonaka.
  • [[NHAU: 0] Chitsamisiro R&D Ndyiko[[FL:1] - Kushandisa zvakafanira ndyiko dzakazvigadzira kuti dzitange mutengo nokuda kwokuwana mari yemari yemari munguva yemberi, kunyange kana kuderedzwa kwazvino pasi peChikamu 35(2AB) kuchiwanika.
  • Kushandisa mativi emitero nepiskuro-Bicensing Nenzira yokungwarira – Shandisa mativi emitero anotanhanhanganwa neDTA sa, iva nechokwadi chokuti muridzi anobetsera, uye dzivisa ngozi yePE.
  • [[[NHAU] Chengeta Zvinyorwa Zvakakwana[[K. 1] – Chengeta mapepa, zvibvumirano, magwaro eR&D, uye mashoko oumambo kuti atsigire kubviswa nokudzivirirwa pakunzvera mitero.

mhedziso

Mutero wemari inobhadharwa kubva kunzvimbo dzinobvumirwa nenyanzvi muIndia inharaunda ine mhatsa inoda kusanorongwa kwemitero, zvitengo, uye kuwirirana nezvose zviri zviviri mutemo womumba nebvumirano dzemitero. Hurumende painenge ichipa zvikarakadzo somutero wekubvumira pasi peChikamu 115BF uye mari inorema pakubhadharwa kwemari, mitemo inodzorwa pakunyima mutero nokuchinja kwokushanda. Varidzi vemitero, vangave vanhu kana kuti makambani, vanofanira kubatanidzwa nenyanzvi dzemitero kuti vashandise mitemo iyi nenzira inobudirira, inovimbisa kuti TDS itevedzei mitero inowanikwa panguva yakakodzera, uye kutora betsero yakazara yemitero. Kuchengeta chinjo muchirongwa chemari inotambirwa mutengo uye zvirongwa zvokutonga zvinokosha nokuda kwokutarisira mutengo maIP.

Nokuda kwokuravazve, nongedzera kurugwaro rwapamutemo rweMitemo yeTsima nemirairo ine chokuita nayo: Rinowana Dare reMutero , Office ye General of Patents, Design & Trade Marks, uye Dare reMitero neZvirongwa zvetsika dzinowirirana pamiitiro paIP.