Chitanga: Mutero Waishandiswa Kuwedzera

Nhoroondo yezvemari yeIndia yakacherekedza nenzira inowedzera basa rinokosha ravakadzi vanotengesa. Nesundo yakananga kukubatanidzwa mune zvemari uye kuva murume nemunhukadzi, hurumende yakagadzira gadziriro dzakananga dzemitero mumuitiro wakafara wokukurudzira mabhizimisi avakadzi. Donzo nderiviri: kuderedza mutoro wemitero pavakadzi vebhizimisi ndokuita mhoteredzo inotsigira inoderedza miganhu yokupinda. Kubva kusundwa kwemitero yakananga yakabatanidzwa nezvirongwa zvehurumende, bumbiro remitero rinopa mikana inoverengeka kuvaridzi vebhizimisi vevakadzi kuti vachengete dzimbahwe guru nokuda kwokudzorerwa nokukura.

Mumakore achangobva kupfuura aya, hurumende yakakudza mipimo yokuda kuva nebhizimisi rakapfaviswa uye kuwirirana kwakapfaviswa nokuda kwamabhizimisi maduku, mazhinji awo ndeevakadzi. Nyaya inonzvera gadziriro huru pasi peIniver Tax Act, zvirongwa chaizvo zvine betsero dzemitero, uye tapuro dzinooneka dzakava neiyi mirau panzvimbo yezvebhizimisi. Tinokurukurawo ngozi dzinotendwa uye mazano anoshanda nokuda kwavakadzi vezvokutengeserana kuti vawedzere betsero dzinowanika.

Kukurudzira Mutero Kwakananga Nokuda Kwavakadzi Vanodzvinyirira

Kuderedza Kushandisa Chikamu 80G nokuda KweMipiro Yemari

Kuisa 80G[FLT] yeInhooting Tax Act [1] inobvumira kubviswa kwemipiro inoitwa kumari inotenderwa. Nokuda kwavakadzi vanoda kubatanidza mutoro wemasangano ebhizimisi (CSR) mumuenzaniso wavo webhizimisi, chikamu ichi chinoderedza mari inobhadharwa nomutero ne50% kana kuti 100% yemari yomupiro, zvichitsamira pasangano rakakodzera. Ikoku kunonyanya kukosha nokuda kwemavambo avakadzi anoda kuvaka ruvimbiko rwamabhizimisi apo kunenge kuchideredza chikwereti chemitero.

Mari yacho inowanika kuvose vanobhadhara mitero, kubatanidza zvibvumirano, zvibvumirano, uye makambani evakadzi. Zvisinei, zvinyorwa zvokungwarira zvinokosha. Mipiro inofanira kupiwa bedzi kumasangano akanyoreswa pasi peChikamu 80G, uye marisiti anofanira kuchengetwa. Kuvakadzi vanoita mabhizimisi maduku, izvi zvinowanzoderera nemhaka yokusaziva. Kushandisa mipiro inoita semipiro yebhizimisi — kunogona kuita kuti mutero uve chinhu chinobatsira.

Chikamu 80GG: Kuzvinyima Kunotsiviwa Kwavakadzi Vanozvitutumadza

Vakadzi vazhinji vanoita zvebhizimisi vanoshanda munzvimbo dzinorendwa, zvikurukuru mumatanho apakuvamba ebasa ravo. REFG vanopa mari inobhadharwa nokuda kwerendi kana muridzi webhizimisi asina nzvimbo yokugara. Chitsamukiso chinobvumirwa nokuda kweyakaderera: 765 000 pamwedzi, 25% yemari yose yakagadziridzwa, kana kuti rendi chaiyoiyo inobhadharwa inopfuura 10% yemari yose yakagadziridzwa.

Iyi gadziriro inobetsera zvikuru nokuda kwavakadzi vanotarisira mabhizimisi akavakirwa pamusha asi vorenda nzvimbo yakaparadzana yezvokutengeserana. Kunofanira kucherekedzwa kuti mutengesi haagoni kutora iyi mari kana ari nenzvimbo yeimba (anozvibatidza amene kana kuti aregedzerwa) munzvimbo ipi neipi munyika. Nokuda kwavakadzi vanogara munzvimbo yokurenda vachitarisira bhizimisi ravo vachibva kukero imwe cheteyo, rendi yacho inogona kunzi ichiripo kana ukama nomuridzi wacho hukanyorwa uye rendi ichibhadharwa kupfurikidza nomukoto unoronzeswa.

Betsero Dzomutero Wokutanga Pasi Pechitanga Chikuru cheIndia

Yatangwa muna 2016, Sup India nhano inogovera zororo remitero yamakore matatu pakuwana mari nokuda kwokuvamba kwakafanira. Mavambo avakadzi anotanga kugona kubetsera ikoku kana akazivikanwa neBato reProvention of Indust and Internal Trade (DPIT). Horiyo yemutero inoshanda kumakore matatu anotevedzana kubva mumakore gumi okutanga okutanga kuumbwa, kupfurikidza nokusatangwa kupfurikidza nokuputsanya bhizimisi riripo.

Mukuwedzera, .Inopa mari inobvumirwa nokuda kwavanhu vanotengesa nzvimbo inogarwa kana kuti pfuma yedzimbahwe yenhambo refu ndokushandisa mari yacho kugoverana kutanga kwakakodzera. Ikoku kunobetsera zvikuru nokuda kwavakadzi vanoda kuchinja zvinhu zvomunhu oga kuva bhizimisi pasina kubhadharwa mari pamusoro pemitero.

Kunokosha kucherechedza kuti idzi betsero dzinodzorwa nemigariro yakadai sokuchengeta kuganhurira kushomanene uye kusaparadzira mibayiro mukati menhambo yezororo remitero.Vakadzi vanotengesa mitero vanofanira kubvunza nyanzvi yemitero kuti vave nechokwadi chokuteerera ndokudzivisa kurambidzwa gare gare.

Mazano Okupa Mitero Yokutanga: Chikamu 44AD ne 44ADA

Nokuda kwamabhizimisi maduku nebasa, Mutemo weMatai eTrax unopa mutero unogamuchirwa pasi pe REPAD (pamabhizimisi akakodzera) uye SAD (nokuda mabasa akajeka akafanana nemitemo, mishonga, injiniya, mabharani, zvichingodaro). Izvi zvirongwa zvinobvumira vakadzi kuzivisa mari pamwero yakatemwa (8% kana kuti 6% yemariti emariti anokosha nokuda kwemibato isingatsigirirwi nemitengwa, pasi pechikamu 44 DAD) pasina kudikanwa kuchengeta mabhuku akadzamaniswa enhau.

Uku kuchinjwa kwemitambo nokuda kwavakadzi vazhinji vanoshandisa zvitoro zviduku zvezvitoro, mabhizimisi ebasa, kana kuti miitiro yehwerengedzo. Kunoderedza mutoro wokubvuma nokunzvera zvinodikanwa. Zvisinei, kana mubhadhari wemitero akambozivisa mari pasi pemitero inobhadharwa kwamakore matatu anotevedzana, havagoni kudzosera kukuvara nguva dzose kwamakore mashanu anotevera kutoti vachipfuura chitsama chapanguva dzose (33 yemabhizimisi akakodzera, 075kh nokuda kwemitero pasi peChikamu 44A). Vakadzi vanofanira kunzvera kana mitero inowirirana nemhindu yavo chaiyoiyo vasati vasarudza.

Urongwa Hwehurumende Chaiyo Nezvokubatanidza Mitero

Pradhan Mantri Mudra Yojana (PMMY)

Mudra Yojana, yatangwa muna 2015, inogovera zvikwereti zvamahara kujini kulama 7610 lakh kumabasa maduku neduku. Kunyange zvazvo chirongwa chacho chiri chivako chechikwereti, chine revo huru.

Kutanga, mubereko unobhadharwa pachikwereti cheMudra unobhadharwa sendyiko yebhizimisi pasi pe ISATI 36(ii) yeInicome Metace Act. Chechipiri, hurumende zhinji dzinopa mhindu kana kuti mari yemitero yavakadzi vanokwereta pasi pegadziriro. Somuenzaniso, dzimwe nyika dzinogovera 2% yefariro paripiro yakakodzera, iyo inoderedza nenzira inobudirira ndyiko yedzimbahwe. Mukuwedzera, chitsama chechikwereti hachibhadharwi semari mumaoko avakwereti, naizvozvo hapana chikwereti chinomuka pamukuru anogamuchira.

Chirongwa cheMudra chinoiswa muzvikamu zvitatu: Shishu (kusvikira ku 7650 000), Kistor (2016 50,001 kusvikira ku 765 lakh), uye Tarun (885,01 000 kusvikira 7610 lakh). Vakadzi vebhizimisi vanofanira kucherekedza kuti nepo chikwereti chacho chisina chikwereti, vanofanira kuchengeta marekodhi akakodzera okuwana fariro. Chirongwa chacho chave chinobudirira zvikurukuru mumakamu akadai separlons, michina inosonesa, michina yezvokudya, uye mabhuro, uko kuva navakadzi vari vakakwirira.

Vakadzi Vane Muitiro Wokugadzira Zvinhu (WEP)

Yakatangwa ne NITI Aiyagog, Vakadzi Entrepreneurship Platform (WEP) itsika dzinobatanidza vanamuzvinabhizimisi vavakadzi nezviwanikwa, vapinduri, uye masangano ezvemari. Chikuva chinogoverawo nhungamiro dzemitero nezvokushandisa zvinodzorwa kuti zvibetsere mafaira emabhizimisi kudzoka zvakarurama.

Nepo WeP isingapi zvakananga mabhadharo emitero, inobetsera vakadzi kuronga mhoteredzo yakaoma kupfurikidza nokuvabatanidza navanamazvikokota vemitero uye kugovera ndandanda nokuda kwezvitsananguro nokusabvumirwa. Chikuva chinosimbisawo migove yemari yehurumende namazororo emitero nokuda kwemapoka avakadzi. Somuenzaniso, nyika dzakati dzakadai seTamil Nadu naKarnataka dzinopa kusiiwa kwemitero yezvitaro zvemitero uye mitero yokunyoresa zvinhu nokuda kwokutambira vakadzi vatengesi vemari. Izvi zvinobetsera, kunyange zvazvo zvisiri pasi pechibvumirano chemari inobhadharo, zvinoderedza mutengo wose wokuita bhizimisi.

Shumira KuIndia Iri Kumusoro

Imba iri muUp India donzo rokusimudzira bhizimisi pakati pavakadzi namapoka akarongwa akarongwa/mapoka kupfurikidza nokugovera zvikwereti zvebhangi pakati pe 7610 lakh na 761 nokuda kwemibato yegirini. Sar Mudra, mubereko paidzi zvikwereti hauna kushaikwa semari yebhizimisi. Mukuwedzera, chirongwa chinowanzouya nenzvimbo inodzorwa inoderedza mubereko, nenzira isina kunatsirwa puro nemitero.

Vatengesi vevakadzi vanoshandisa zvikwereti zveSstand à Up India vanofanira kuva nechokwadi chokuti vachengete mabhuku akaparadzana eakaunzi ebhizimisi uye ebhizimisi.

Kokorodzano Yenyika Yose Yemabhizimisi Maduku (MISIC) Nebetsero Dzomutero

NYANZVI inopa zvirongwa zvakasiyana- siyana zvemabhizimisi maduku kana maduku avakadzi, kubatanidza 15% yemari inodiwa muhurumende. Nepo isati iri gadziriro yomutero, mutengo uyu unowedzerawo mari yemabhizimisi avakadzi, iyo inogona ipapo kudzorwa nezvitsaru pasi peChikamu 80IAC (pamatangiro akakodzera) kana kuti Chikamu 80P (kuitira nzanga dzinoshandira pamwe). Vakadzi vanotengesa zvinhu kana kuti mabasa kuhurumende vanofanira kurangarirawo betsero dze [FLT: 0]

Kutapura Mitemo Yemitero Pamabhizimisi Akadzi Akanyoreswa

Zvipingamupinyi Zviduku Zvemari uye Mari Yakavandudzwa

Muuyo unowedzerwa wezviteshi zvemari, mutero unobhadharwa, uye zvirongwa zvechikwereti zvakabatanidzwa zvave zviri kuderedza mutero unotapurwa nokuda kwavakadzi vebhizimisi. Maererano neSixth Economic Censues (2016), vakadzi vakaumbwa nehwerengedzo yevatengesi muIndia, asi mishumo yakatevera neWorld Bank neMinistry of Statistics inoratidza kuderera kwakadzikama, zvikurukuru mumicropu duku. zororo remitero nokuda kwemavambo namano okuwana rendiro nefashoni zvinovandudza kuyerera kwapachikuva pakuvamba kwechikuva chemari, kubvumira kugadzirwa kwokugadzirwa kwemari, kutengeswa, uye ruzivo rwokugadzirwa kwezvinhu.

Somuenzaniso, mukadzi ane kachitoro kaduku kanobva mukamuri rokurenda anogona kubhadharisa kachikamu keChikamu 80GG, mufariro yechikwereti cheMudra chiri pasi peChikamu 36, uye kana akapawo mari yeyainobatsira vanhu vaishayiwa, mari inoderedzwa pasi peChikamu 80G.

Kuwana Chikwereti Chakawedzerwa

Kubhangi rinobvumira mari yechikwereti pachayo. Mabhangi anowanzoda makore matatu okudzorwa kwemitero yemari inotambirwa kuti aone kana mari yechikwereti iri nani. Nokunyora mari inobhadharwa nokukumbira mari inobhadharwa, vakadzi vanoita kuti zvikwereti zvive zvakakura zvive zvakakodzera kuti vabhadharwe nemari shoma. Kusimbisa kwehurumende pakubhadharwa kwemari yezvikwereti — kubatanidza HON, Aadhaar, uye GST — kunovimbisa kuti vakadzi vanowirirana nemitemo yemitero vabhadharwe nokuwana mari nyore nyore.

Kupfuurirazve, Current Contifict Fund Trust for Micropus and Small Enterprises (CGTMSE) inofukidza zvikwereti kumigodhi yavakadzi yakarongedzerwa nemari yepamicheto ye 30%, kuchideredza ngozi nokuda kwemabhangi. Vakadzi vanochengeta mapepa omutero akachena sezvingabvira zvikuru kuwana zvikwereti zvakabhadharwa nemhaka yokuti vimbiso inoderedza kuratidzirwa kwengozi kwebhangi.

Kukurudzira Kubudirira Nokuwedzera

Zvikarakadzo zvemitero zvakafanana nemwero wakaderera wekambani yebhizimisi nokuda kwamakambani matsva anogadzira (Section 115BAB) uye mwero wakaderedzwa wemicroplaterpeformasies (Dzidziro 11BAC) zvinobetserawo vapfumi vanopinda mubhizimisi vanobatanidza semakambani. Hurumende itsva yemitero ine mwero yakaderedzwa ingagona kuva yakanakira vakadzi vasina mari yakawanda. Zvisinei, mabhizimisi akawanda akarongeka anoramba ari makambani anobhadharwa kana kuti masangano kuti vadzivise ndyiro. Hurumende yakadavidza nokupfavisa GST uye kubhadhairwa mitero yemitero miduku, yakadai sokubhadharo yegorero yemwedzi yose yeGST nokuda kwavagadziri vemiitiro dzemipangiro.

Pakati pa2014 na2023, nhamba yemabhizimisi evakadzi vakanyoreswa paUdam partool rose inokosha, vakawanda vachidudza kunyoreswa kwomutero somuchairi mukuru. Kubatanidzwa kweUdyam nemitero yemari uye gadziriro dzeGST zvinoita kuti zvive nyore kutaura kuti mari inobatsira kufanana ne5% yeGST inobvumirwa nokuda kwevakadzi vanonzi maMSMEs maduku.

Matambudziko uye Kutsungirira

Pasinei zvapo nechirongwa chokutsigira, vanamuzvinabhizimisi vakawanda vanoramba vasingazivi nezvebetsero idzi dzemitero. Nzvero yakaitwa neNational Association of Women Entrepreneurs (NAWE) muna 2022 yakaratidzira kuti vanopfuura 60% vavabvunzurudzi havana kuziva pamusoro peChikamu 80GG kana kuti zororo rekutanga remitero. Kushaikwa kwokuwana ruzivo rwemitero runodhura uye kuoma kutyisa kwemitemo yemitero ndizvo zvinodzivisa zvikuru.

Rimwe denho ichero remitengo inoiswa pamitengo yakabatanidzwa kumari yakawanda. Somuenzaniso, zororo remitero regore negore nokuda kwokuvamba rinoda gwaro kubva kuInter remaministerial Board, uye kutanga hakufaniri kuumbwa kupfurikidza nokuparadza bhizimisi. Nenzira yakafanana, Chikamu 80G chinoda risiti rakafanira uye rupo runofanira kuva nokunyoreswa kwechi 80G panguva yemipiro. Kana mupiro wacho uchirasikirwa nerekhodhi yawo pakati pegore ra260, mari yemipiro inoitwa pashure pomusi iwoyo haibvumiki.

Vakadzi vanoshandira pamba kazhinji kazhinji vanokundikana kukumbira mari yerendi nemhaka yokuti vanofungidzira kuti haishandi kana kero yebhizimisi yakafanana nekero yokugara. Zvisinei, Chikamu 80GGG hachirambidzi ikoku; kunongoda bedzi kuti mubhadhari wemitero ave nenzvimbo yokugara kupi nokupi. Chibvumirano chetsika nemuridzi werendi nechibvumikiso cheripo chinodikanwa.

Kunyora nokunyora kwakarurama uye kunyora kwakarurama kwakakomba. Dhipatimendi remitero rakashandisa nenzira inowedzera mashoko anopesana kuisa mashoko akasiana pakati peITR nemashoko echitatu akajeka (muremu, kubva kumabhangi, mari, uye TDS inodzorwa). Kukundikana kushuma mhindu kubva kumaakaundi akachengetwa kana kuti mapepa akachengetedzwa — kunyange kana ari maduku — kugona kunyandura nzvero. Vakadzi vanofanira kuchengeta nhau yakaparadzana nokuda kwebhizimisi kuti vaedze ngozi yokuchengeta chikwereti.

Zvauchaita Mune Remangwana: Itai Kuti Basa Ramidze Kukura

Nyanzvi dzemiitiro dzakarumbidza kuvandudzwa kunoverengeka kuti dziite mitemo yemitero yakawanda nenzira yeshamwari. Chimwe chikarakadzo ndechokuwedzera mukana wokubhadharwa kwemitero inobhadharwa pasi peChikamu 443 AD kubva paane 763 chikwereti kusvikira kuane 765 nokuda kwamabhizimisi avakadzi akarongerwa, kupiwa kuti mabhizimisi mazhinji avakadzi anonyanyova mumubato webasa umo micheto micheto mishomanene iri pasi. Chimwe chikarakadzo ndechokubvumira kuderera kwokuwedzera kwemari inokwira kusvika ku650 000 nokuda kwendyiko dzine chokuita nokutarisira kwavakadzi uye kuvakuru nokuda kwemari ine chokuita namabhizimisi evakadzi, purogni inotakura mutoro wavakadzi.

Kutanga kwepepa rakapfaviswa reITR nokuda kwavakadzi vane mabhizimisi maduku zvikuru (kusvika ku 7650 lakh) kungagona kuvandudza zvikuru kuteerera. Dzimwe nyika, kufanana naMaharashtra naKerala, dziri kutofambisa gadziriro imwe yokubvisa panzvimbo yemafaira dzinobatanidza kunyoresa mutero, GST, uye mutero wenyanzvi kuva muitiro mumwe. Kukura kwetsika dzakadaro kungaderedza nguva nendyiko yokutanga bhizimisi nokuda kwavakadzi.

Kupfuurirazve, hurumende yaigona kubatanidza gadziriro yeMudra zvakananga zvikuru kumari yomutero kupfurikidza nokupa bhakiti duku remitero (chinoreva kuti 5% yemhindu yechikwereti chakabhadharwa) pakuripirwa kwakakodzera nguva, kwakafanana nechibereko chakafanana nechibereko chakatopiwa nedzimwe nyika.

Vakadzi vanofanirawo kungwarira chinjo dzinouya kuhurumende yomutero inowana mari. Utongi hutsva hwemitero (kuderedza 115BAC) hwazova zvakashata kubva paFY2323 muredhiyo, uye nepo huchipa mwero yakaderera, hunobvisa mari yakawanda nedzisingabvumirwi. Vakadzi vane mari dzebhizimisi dzakawanda (serendi, mubereko, kuderera) vangawana hurumende yekare ichibetsera zvikuru. Kunokosha kuyera hurumende dzose gore rimwe nerimwe remari ndokuchinja kana kuri madikanwa (mutevedzero kumitemo pamusoro pokuchinja).

Matanho Anoshanda Kuti Vakadzi Vawedzere Kubatsira

  1. Chengeta Mabhuku Akaparadzana neMaakaundi eBanki:[[FT:1] Shandisa kaundi yazvino yakazvitsaurira nokuda kwamariti ebhizimisi neripo. Ikoku kunodzikamisa ndyiko kuronda ndokutsigira zviteshi zvezvitsaru pasi pezvikamu 36, 80, uye gadziriro dzokuvamba.
  2. Chengeta mafrequet ose naMakombi:[[FT:1] Kana iri chibvumirano cherendi nokuda kweChikamu 80GG, kugovera marisiti nokuda kwa 80G, kana kuti magwaro echikwereti kubva kubhangi reMudra, mapepa akafanira haasati achibhadharwa. Bhizi remitero ringakumbira iwaya mukati mechekedzo.
  3. [[FLT: 0] Kupa mutengo weTrust Professional: Nepo mutero unogamuchirwa uchideredza kuoma kwemitero, vakadzi vane bhadharo pamusoro pechine nguva yakakwirira kana kuti namanyuko akasiana - siana emari vanofanira kubvunza mutarisiri wemari anonyoresa. Ndyiko yokuteerera kazhinji kazhinji inodzorwa nezvinobviswa nebetsero dzemitero nezororo vanogona kutaura.
  4. Fire ITR Erectronicly nepaNguva: Masherufu anononoka kurasika anotakura process directation (kunze kweimba) uye anokweva fariro pasi peChikamu 234A. Shandisa mashoko akazara omutero unotambirwa wemari inotarwa kuti udzivise kurasikirwa nemari ipi neipi kana kuti nechikwereti cheTDS.
  5. Explore State: Hurumende dzakawanda dzinopa zvimwe zvinobvumira mitero, zvakadai sokusabvumirwa pabasa rezvitambo pakutenga zvinhu zvavakadzi, mari inobhadharwa yakaderera, uye mari inobhadharwa pamagetsi nokuda kwemibatanidzwa yevakadzi vasingashandisi magetsi. Shanyira SSMEAR nokuda kwoudzame hwenhunhu.
  6. ZVITSIKO zveMazitiro eMaritation: Hurumende [[[FT:2]Udyam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mugumisiro: Nzvimbo Inokura Nenzvimbo Yokuvandudza

Mitemo yemitero yeIndia yakachinja kuti igadzirise mhinganidzo dzinoverengeka dzinotarisana navatengesi vavakadzi. Mitero inobhadharwa, zvikarakadzo zvokutanga, uye varonzesa zvirongwa zvechikwereti pamwe chete zvakaderedza ndyiko yokuita bhizimisi ndokukurudzira pamutemo. Kuwedzera mumirau inonyoreswa yeMSME yakanyoreswa uye kunatsiridzwa kusvika kukuwana chikwereti chapamutemo miuyo inooneka yeiyi mitemo.

Zvisinei, bviro inoramba ichisanozivikanwa nemhaka yemikana yokuziva nokuoma kwekuteerera. Vatengesi vevakadzi, vagadziri vemitero, uye vagadziri vemitero vanofanira kushanda pamwe chete kuvhara mukaha uyu. Kupfurikidza nokupfavisa miitiro, kugovera mitero inovavarirwa, uye ganhuriro dzinowedzera kukura kwemitero yavakadzi. Vatengesi vebhizimisi vanodzorwa. Vakadzi vanobva vabuda pachena: mutoo unoshanda pakuronga mitero, wakabatanidzwa nokuchengeta chinyorwa chakafanira, unogona kuparira betsero dzemari dzinobetsera kuwedzera kwebhizimisi nebudiriro refu.

[[[Njeresa:0] Zviwanikwa:[