Ziviso: Kumukira kweGST muIndia

Falls and Services Tax (GST) inomira seimwe yechinjo dzemari dzinochinja zvikurusa muIndia chifo chokuzvimirira. Ndakataura pana July 1, 2017, pashure pamakore okufunga nokubvumirana kwezvamatongerwe enyika, GST yakatsiva mutero wechikasitasino wokusakananga , kubatanidza mitero yepakati, mutero wemari yakaiswa panzvimbo yapakati, mutero wehurumende (VT), octroi, uye mutero wokupinda pauri wakaderera (ne mutengo wakabatana), uye mutengo wakavakirwa panzvimbo yakavakirwa pamitero. Donzo guru raiva rokubvisa mitero yomukati yaiputsa musika yeIndia uye kugadzira musika wemari inopfumba, [[FLT]].

Inenge makore gumi pakuitwa kwayo, zvinokosha kuongorora kuti GST yakapesvedzera sei chaizvoizvo mitengo yevatengi. Nyaya inonzvera vagadziri vegadziriro yeGST, migumisiro yayo yekare nenguva refu pamitengo mumapoka akasiyana - siyana, zvinhu zvinobatanidza kuchinja uku, uye migumisiro mikuru yezvemari yemhuri dzeIndia.

Kunzwisisa Tsika Yemakwara Echinyakare: Kushanda Kwaanoita

Kubva Muchikamu Chinokamukana Kuenda Kumutero Wakabatana

Pamberi peGST, India ’ gadziriro yemitero isina kunanga yakanga iri basa rakaoma. Mugadziri akabhadharwa akabhadharwa, mubhadhari wevaT, mubhadharo webasa unobhadharwa, uye hurumende akaisa mitero yavo vamene pamitero yokupinda munyika dzavo (koctroi, mutero wokupinda). Nemhaka yokuti mutero mumwe nomumwe wakaronzeswa pachivako icho chakatobatanidza mitero yakare, tsika yakatambura [[FL:0] mutengo webasa webasa [[FFLT:1], muuyo unokwira mari yadzorwa. GST inobvisa iyi mutengo inoiswa mumitero inoiswa pamutero panzvimbo imwe neimwe bedzi.

Mwero Wakaenzana Nemana

Mari nemabasa zvinorongwa pasi pemarongerwo mana kana kuti ndandanda yokusabvumirwa: 0% (zvinodikanwa zvakafanana nezvokudya, miriwo mitsva, mukaka, uye mazai), 5% (zvinodikanwa zvemari zvakadai sezvokudya zvakaiswa mumichero, mishonga, uye marasha), 12% (zvokudya zvinogadzirwa, makombiyuta, uye mabasa akafanana nendege muboka remari), 18% (zvinhu zvinotengwa, mabasa emari, mibato yemari), uye 28% (zvinhu zvakagadzirwa nemidziyo, zvisaririra, uye zvigadzirwa zvamazarira zvakadai semotokari, fodya, uye zvinwiwa zvinodhakashapira). Zvinhu zvishomanene zvinokwezva zviri pamusoro pemari, zvakanangidzirwa kumari inodzorwa nokuda kwezvibvumirano. Uku kunzwisiswa kutsatsatsatsatsa kutsatsa:

Kunosikirwa neAssomma

Chimwe chinjo huru yakanga iri kubva pagadziriro yemitero yakavakirwa pamavambo (uko mugariro wokugadzira wakaunganidza mutero) kugadziriro yakavakirwa panzvimbo yapapo (uko mugariro wokushandisa unounganidza mutero). Iyi chinjo yakabvisa mapepa okunzvera enyika ndokubvumira kufamba kwakasununguka kwezvinhu, kuderedza ndyiko dzemitero uye nguva dzokufambisa idzo dzinogona kushandura kuva mitengo yakaderera yezvitoro.

Kutapura Mitengo Yemitengo Nokukurumidza: Vakundi Navakarasikirwa

Kuderedzwa Kwomutengo: Zvinhu Zvinokosha Nezvinokosha

Mumwedzi ikatevera GSTroup, chiverengero chikuru chezvinhu zvezuva nezuva chakachipa. Zvinhu zvakadai se soap, savhi, mushonga wemazino, mafuta ebvudzi, uye zvokudya zvakawanda zvakagadzirwa izvo zvakanga zvambova mutero wakabatanidzwa we2325% (VT+excise) zvino zvaiswa mu 18% bhurakesi kana kuti pasi. Somuenzaniso, mutero unoshanda pakugeza papurasi pa 25% kusvikira ku 18%, kuderera uko vagadziri vaipfurasi vakapfuudza zvikurukuru kuvatengi nemhaka yedzvinyiriro dzamakwikwikwi. Nenzira yakafanana, midziyo yepamba yakafanana nefiriji nemichina yokugeza, iyo yakambotereswa pa 26%, yakaderera kusvikira ku 18% GST. bhizimisi rakavawo nemutengo wemotokari duku (PGPUPN) kubva pa200% yemitero inoshanda kubva pa $1%%% yemitero yemitero inobuda mumitengo 1%.

Mabasa ayo akanga achibhadharwa zvikuru kare akawanawo yamuro. Restaurant refreant (isina mutemo-manikidziro) yakakweva 5% GST kana ichienzaniswa negadziriro dzapamberi pe 18-20% dzemitero yakaumbwa navazhinji. Zvirongwa zvakawanda zveterecom, kunyange zvazvo pakutanga zvaivhiringidza, pakupedzisira zvakagadzikana ne18% GST, iyo yakanga yakaderera kupfuura mutero webasa wapamberi pe 15% apo yakabatanidzwa nokubhadharwa kwemari. Uku kuderedza kwakananga ndyiko dzegore nedzinowana.

Mutengo Unowedzera: Mubayiro Nezvinhu Zvine Chivi

Nenzira inopesana, zvinhu zvakanzi zvoumbozha kana kuti zvinokuvadza zvakaiswa mubhuraketi yakakwirira zvikurusa (28% kubatanidza cess). Motokari dzeLuxury (injini >1200c), SUVs, zvinwiwa zvakafukidzwa, zvinwiwa zvefodya, uye maelektroniki akakwirira zvakapupurira mutengo. Somuenzaniso, bhodhoro recola raikweva mutero we40% (madhitsi nepakati) zvino rakatarisana ne 28% GST pamwe ne 12% yemari inobhadharwa, zvinobudirira kukwidza hwerengedzo yemari 40%, asi mutengo wechiva wakagadziriswawo, zvichitungamirira kuwedzero yeta mutengo. Nenzira yakafanana, zvinhu zvefodyanga zvakaona kukwira, zvikurukuru midzanga inodhura, yakawana mutengo wavose, uye zvinangwa zvoutano.

Chivako Chaichoicho Chezvikwereti

Imwe yenzvimbo dzakaitiranwa nharo zvikurusa yakanga iri nzvimbo. Muhurumende yekare, vatengi vapamusha vakatarisana nemitero mizhinji yebasa, mutero webasa, basa rechidhinha. GST pakutanga yakaisa imba inobhadharika pasi pe 8% uye dzimwe nzvimbo pasi pe12%, pasina chikwereti chemitero yemitero nokuda kwavagadziri. Ikoku kwakatungamirira kukuwedzera kwemitengo yezvinhu nokuda kwemabasa akawanda, sezvo vatengi vaisagona kuderedza mari yavo. Mumhinduro, hurumende yakachekererwa gare gare gare kusvika 1% ne 5% yedzimba dzinodhura uye dzinosabhadharwa (pasina ITIC), iyo inodhurowa. Zvisinei, kuoma kwemitengo kunopfuurira, uye mutengo wokupedzisira unotsamira pakushandiswa kwebasa uye kana muvaki akasarudza kubetserwa kuyamura.

Zvinhu Zvinotapura Kutapura Kunoita GPS Mibairo Yokupedzisira

Zviratidzo Zvechigwaro

Sezvacherekedzwa, chirabhu chemwero ndicho chinodzokororwa chakananga zvikurusa. Chigadzirwa chinotama kubva kuzvinoitika zvapamberi peGST kusvikira kumwero weGST wakaderera zvikuru chinofanira, murondedzero, kuona mutengo uchiderera. Zvisinei, kupfuvura chaikoku kunotsamira pamicheto yebhizimisi namakwikwikwi emisika. Somuenzaniso, makambani akawanda anomhanya zvikuru anotengesa zvinhu (FMCG) akaderedza mitengo nokukurumidza, asi mamwe mapoka ane kuvimbika kwakakwirira akawana betsero semhindu panzvimbo pokuipfuudza.

Mutsigirei Makaro Ane Simba Nechikwereti Chemitero

Muchina weITC usina musipo uderedza mutero wose pabhizimisi wezvinhu zvemari nemidziyo. Maindasitiri akadai semicheka, shangu, uye zvokudya zvakagadzirwa, umo mitero yapakuvamba isina kudzorwa zvizere, kutanga kweITC kwakareva ndyiko dzakaderera. Ikoku kwaigona kutungamirira kukuderedza mutengo kunyange kana mwero weGST waibudiswa wakanga wakafanana chaizvoizvo nomutero wekare. Zvisinei, mabhizimisi asingachinjiki (mh., chikamu chamasanga) kana kuti avo vanoshanda pamicheto mitete vangasapinda mumari yavanochengetwa.

Makwikwi Negadziriro Yezvokutengeserana

Munzvimbo dzemakwikwi zvikuru — zvakadai semitengo yemagetsi, zvokudya zvakaiswa mumichero, uye zvipfeko — zvirevo zvinomanikidzirwa kuratidzira mutengo upi noupi mumitengo kuti uchengete mugove wemari. Mukupesana, maindasitiri anotengesa zvinhu zvemari imwe kana kuti zvemari inodzorwa namari inodzorwa (sezvinei, zvinhu zvoumbozha, shopu yakaiswa mudenga) angasarudza kuchengeta kana kuti kuwedzera mitengo, kushandisa GST sechifukidzo chokuwedzera micheto. Mwero wemari yokuoneka pasi peGST (papo panoratidza mitero) yakagonesawo vatengidzi yokuenzanisa nokuda kukwira nokuwedzera.

Kubhadharwa Mutero uye Matanho Okurwisa

Kuvimbisa kuti mabhizimisi apfuurei purofiti yeGST kana kuti ITC, hurumende yakagadza Anti-Proteering Chiremera cheNational [NAA]. NAA yakanzvera mazana enhau, achimanikidzira makambani kuderedza mitengo kana kuti kubvisa miunganidzwa yakawandisa. Somuenzaniso, muna 2018, NAA yakaraira kuti simendi inoverengeka nevanogadzira zvinhu zvideredze kana kuti kuisa mari yakafanana muhomwe yokutenga. Kupindira uku kwakabetsera kudzora mutengo usina kururama, kunyange zvazvo kuwirirana kunoramba kuchidzorwa.

Dzvinyiriro Dzemari Dzinokwira Nezvisakiso Zvemari

Nepo GST pachayo isati iri yokukwira kwemitengo, kuitwa kwayo kwakaitika pamwe chete nemitengo inokwira yezvinhu munyika yose, ndyiko dzemafuta, uye kudzongonyedzwa kwezvisaririra (kubatanidza denda reCOVID-19). Izvi zvinhu zvokunze zvinowanzokurira muuyo wokuparadza kweGST. Somuenzaniso, musoro mukuru weConsumer Price Index (CPI) muIndia wakadzongonyedza pakati pe 3% ne 6% mumakore apashure pePST, asi kukwira kukuru kwokubvisa zvokudya nemafuta kwakaramba kuri kwakadzikama zvikuru, kuchikarakadza kuti GST yakabetsera kuva nedzvinyiriro yendyiko yemariso mukuita uye mabasa.

Migumisiro Yakareba Nenzira Yokuvadziko

Kufanodeya Kutaurwa Kwomubayiro Nokuona Zvinhu Zvakajeka

Chimwe chezviitwa zvinogara zvikuru zveGST kuendeswa kunzvimbo inobhadharwa mitero. Muzvitoro nenzvimbo dzemapuraneti, mutengo unoratidzwa unobatanidza GST, kubvisa kushamisa kwezvimwe zvinotengwa kusvikira panguva ino. Uku kuoneka kwakabvumira vatengi kuita kuenzanisa kwakawanda uye kwaderedza uremu hwekushandisa kwomuzvarirwo. Nokufamba kwenguva, sezvo mabhizimisi akachinja kuva tsika itsva, mutengo wePHNCM waderera, uye kudzokororwa kwomwaka kwazova kwakananga.

Tapuro Pamabhizimisi Emasanga Nemaduku

Mabhizimisi maduku namaduku anotanga kurwisana nokubvumirana, asi kutanga kwegadziriro yokunyora (nokuda kwokusvika ku 361,5) uye mapepa okudzosera akareruka akaderedza mutoro wavo. Mabhizimisi asina kurongwa akawanda akatamira kumbure remitero yepamutemo, iyo yakawedzera makwikwi uye yakaisa dzvinyiriro yakaderera pamakamuri akafanana nemhizha, mushopu, mushopu, uye mabasa omunzvimbomo. Vatengesi vakabetserwa nemhatsa hurusa yezvisarudzo uye makwikwikwi, zvikurukuru mumisika isina kuzara yemishato.

Masangano Ehurumende Neavanhu Vose

Nokuwedzera nzvimbo yemitero uye kuderedza kuderera kwemari inoshandiswa nehurumende, GST yakawedzera mari yainoshandiswa nehurumende, ichiita kuti ive nemari yakawanda panzvimbo dzinochengeterwa zvinhu, utano, uye dzidzo. Kunyange zvazvo kubatsira uku kusinganyatsoitwi, zvinobatsira kuderedza mari yokurarama munguva refu. Somuenzaniso, kupfurikidza nezvifambiso zvavose zviri nani, mari yakaderera (dzimwe nyika dzakabvisa mari mumigwagwa mikuru yehurumende), uye zvinhu zvinoshanda zvakabudirira. Utano hwezvizvarwa zviri nani hunoderedzawo kudiwa kwokushandisa mitero yomunzvimbomo kana kuti mari inobhadharwa inozoderedza pakupedzisira kuvatengi.

Kuderera Kwemari uye Mitemo Yemonetary

Reserve Bank of India (RBI) yakaratidzira kuti GST yakaderedza kukwira kwemitengo yose. Kupfurikidza nokubvisa mitero inogadzirwa, gadziriro inoderedza kupfuura nokupfuura nokukwira kwemitengo yemutengo kumitengo yokupedzisira. RBI] . RBI inonzvera[ yakawana kuti pesvedzero inodzima yeGST yakanga iri inokosha zvikuru nokuda kwezvigadzirwa, ichiparira mwero wemitengo yemitengo yomukati muna 2018-2020. Ikoku kunogovera mhoteredzo yakatsigadzika zvikuru nokuda kwebhajeti remari reimba nerongedzero refu yemari.

Fundo Dzenhau: Masangano Anoshandisa Mubayiro Wesekete Mukufamba Kwemvura

Fakidziro Inomhanya Zvisaririra (FMCG)

Mitengo inobva kuMinistry of Consumer Affairs neBureau of Indian Standards inoratidzira kuti pashure pePreft-GST, mitengo yezvinhu zvinokosha zveFMCG yakadai sokugeza sipo, mushonga wemazino, uye mafuta anodyiwa (akaiswa) yaderera ne3-7% pashure pokutemwa kwemitengo. Somuenzaniso, pakiti yakakurumbira yekubikira paupfu yakaderera kubva paavhareji MRP ye 020 (pane-GST) kusvikira ku $112-115 mugore rokugadzirwa kweGST. [FTL:0] A [FLT] anotaurwa neNational Council complement of Appdical Economic Research (C)[FLT] yakasimbisa kuti mari yakaderedzwa nokuda kweITC.[FON]

Motokari

Chikamu chemotokari ibhegi rakavhengana. Mavhiri okupinda ane mitaro miviri (pasi pe110cc) akaona kuderedzwa kwemitengo 1 /2%, nepo motokari dzapakati dzakaramba dzakati sandara zvikuru. Motokari neSUV, zvisinei, dzakaona mutengo wakawedzera 3-8%, zvichitsamira paukuru hweinjini noukoshi. Kuiswa kwemari yemari pamotokari dzedhiziri nemotokari dzechipavhuro dzakakwira zvakachengeta kudikanwa kweSUV mukunzvera, asi tambo yetapu yemotokari yeavhareji yemotokari yave yakaderera.

Dzimba Nezvivako Chaizvo

Pashure pechitsama chokutanga, mwero weGST wakadzikisa mutengo wemari padzimba dzinodhura muna 2019 (kusvika ku345 lakh) ndokusvika ku 1% uye padzimba dzisina kushandwa kusvikira ku5%. Ikoku kwakaita kuti pamusha pave nokutenga kwakawanda kwemitero. Zvisinei, nemhaka yezvikonzero zvakafanana nendyiko dzemari, mitengo yezvinhu, uye mutengo weteshi, kuvandudzika kwemari kwaganhurirwa ku2,4% mumutengo wokupedzisira wezvinhu zvavatengi vazhinjisa. Kuhwina chaikoiko nokuda kwevatengi iwezvero yewavapfumi vePSDPR, inoderedza mutengo.

Basa reTelecom

Mutengi wetelecom wakaita chinjo inoshamisa. Pre-GST, mutero unoshanda wakanga uri 15% (mutero wepeni) pamwe nemitero yepenisi nemari inobhadharwa. Mupasi peGST, mutero wakaderera i 18%, asi indasitiri yakabetserwa neITC pagadziriro nemidziyo. Somuuyo, mutero wereti nokuda kwavashandisi wakaderera, uye vakapfuudza mari kuvashandi majana emashoko anodhura muchimiro chemapepa (* zvikurukuru pashure pokupinda kweRSVHANJio. Mabhaisikopo muIndia anoramba ari pakati pezvisaririra zvenyika, kombano isati yabetsera kutsigira.

Kutsoropodza Nezvinetso: Chikonzero Nei Mitengo Yose Isingashayiki

Nepo vavariro yeGST yakanga iri proconsumer, denho dzinoverengeka dzakadzivisa kusanozivakanhwa kwakazara kwemitengo. Chokutanga, kuwanda kwemwero (5%, 12%, 18%, 28% wiriranisa cess) pane dzimwe nguva yakaguma nokusatemwa kwakaipa, kuchiparira kukakavadzana nendyiko dzechinguvana. Somuenzaniso, kurongwa kweshangu [1] pamusoro kana kuti pasi pe 761,000,*.Determiners kana dzichikwezva 5% kana 12% GST, zvichiparira nyongano yevaradziri vatengesi nevanotengesa.

Chechipiri, mabhizimisi maduku anoshanda pasina kudzorwa kwakazara ITC (mutoo, vatengesi vasina kunyoreswa, vatengesi vemichina) angasapfuudza mari ipi neipi yakachengetwa, kusiya mitengo isina kuchinjwa kana kuti yakakwirira mumisika yomunzvimbomo. Yechitatu, mutoo wokudzivisa mipurovhinzi, kunyange zvazvo yakasanorongwa, yave iri inononoka uye isina miuyo. Nhau zhinji dzinokweverwa kwamakore, uye mutoro wezvibvumikiso kuvatengi kuratidzira mutengo mukuru.

Pakupedzisira, kuwanda kwezvigadzirwa zvakadai semotokari, fodya, uye zvinwiwa zvinonyungudutswa, nepo zvichiruramiswa panzvimbo dzoutano nemhoteredzo, kwakachengeta mutengo wokupedzisira weizvi zvinhu wakakwirira. Vatengi muzvirongo zvakaderera zvinowana zvinobatanidzwa muzvinhu zvakadaro vanotapurwa nenzira isingaenzaniswi. pepa rinoshanda neIdeas nokuda kweIndia rinosimbisa kuti tapuro yegarikano yose yeGST inofambira mberi zvishoma, asi mamiriro okuwedzera emitengo yakakwirira yezvibereko pamusoro pezvisakarurama.

Nzira Iri Mberi: Kuda Kuwana Mhosva Yemadyo Nemitengo

Kuisa Kure uye Kutsigira Zviri Nyore

GST Council yave ichifambira mberi kuenda kumipimo inoyera. Zvinhu zvizhinji zvakabviswa kubva pa 28% kusvikira ku18% (jere, pendi, michina yokugeza, uye maelectronic akati), uye pane bvumirano yokuva nemwero yetsika mbiri bedzi kana kuti mitatu (kuwedzera mwero woumbozha/uremerit). Uku kudzorwa kuchaderedza kukakavara kwemitengo yewiro yorudzi uye kugadziridza kupfuuregwa kwadzo zvikuru nokuda kwevatengi. Kugona kuva ne12% ne18% yematombo mu 15 /16% kunokurukurwa mumitengo yehurumende.

Kugadzirwa Kwezvigadzirwa uye Kushandiswa Kwezvinhu

Kutengesa mari yehotera (kubva muna 2020) uye kushuma chaikoiko kwenguva yemashoko okutengesa kwakavandudza kuwirirana uye kwakaderedza ukuru hwokushuma kusingasviki. Sezvo mabhizimisi akawanda anowira mumbure wemitero unodzorwa, ndyiko dzinodzorwa dzekusabhadhara mutero (jere rinozorwa nekuvadziko). Ikoku kunofanira kutungamirira kukutenderera kukuru munyika.

Kushandisa Mutero Wemashoko

Kuda kumwe kwakareba ideredzei pazvinhu apo chikwereti chemitero chemitengo yemitengo chinoiswa mubato chakakwira (muremu, simende, simbi, uye zvinhu zvine mutengo). Kana Dare rikaderedza mwero mumativi aya, betsero dzinogona kudira vatengi vedzimba, motokari, uye zvinhu zvinotsamira pamitengo. Kunyanyofunga kwehurumende pamusoro pemari inopedzwa pasi peNational Infraclaturapure Pipeline kuchawedzerawo kugadzirwa, kuderedza ndyiko uye, pakupedzisira, mitengo inotengwa pamusoro penhambo yechinhu.

Mugumisiro: Mufananidzo Wakavhenganiswa Asi Unoshamisa

Mutevedzero weGST pamitengo yavatengi yave ichidzorwa muIndia. Mukushanda kupfupi, zvinhu zvinokosha namabasa mazhinji zvakachipa, nepo zvinhu zvoumbozha nezvinhu zvezvivi zvakakwira nokudhura zvikuru(a purani yakagadzirirwa kuva inofambira mberi). Munhambo yezvokubudirira kwomutero mukubvisa mitengo, kuvandudza kujeka, uye kuwedzera mutero kwakaparira kuderera kwoukoshi hwemari nemitengo yakatsiga. Zvisinei, kuita denho, mwero wakawanda, uye mikahando yakadzivisa kupfuudzama kwemari kupfurikidza nemari kumari inochengetwa kusvikira kumutengi wokupedzisira.

Sezvo GST inokura uye Council inopfuurira kuva nemwero inopfuudzira nokuvandudza kuchengetwa, vatengi veIndia vanogona kukarira mhoteredzo inongurirei, inoruramisira, uye inoshanda zvakanaka yemitero. Kukwira kwemitengo kuchatsamira pakuti gadziriro ichakurumidza sei kuenda kunzvimbo iri nyore, ine zvikamu zviviri kana zvitatu uye kuti basa rokudzivisa purojeko. Iye zvino, GST inomira sechinjo yetsika yakashatisa zvikuru nzvimbo yezvivako nokuda kweimba iri yose muIndia (Zvezvo) nokuda kwenzvimbo iri nani, ine nzvimbo yokuvandudza.

Nyaya iyi yakabudiswa nembiri yengarava dzinonyorazve muparidzi; nokuti kuravazve paGST nerevo dzayo dzemari, kunonongedzera kumukuru mukuru [GST [ ne [[FLT]] [[FLT]ST BAMBIRO yeG []