India inomira pamuganhu wechinjo yemitengo. Nemitengo inorongwa kusvika $1 $55 000 000 000 panosvika 2025, miganhu yegamuchidzanwa yezvokutengeserana, kushandiswa, uye chisiko yave ichidzokororwa. Kuwanda kwemitero yeMasaimanikicha anobhadharwa (UPI) , iyo inopfuura mabhiriyoni gumi emwedzi nomwedzi, kugamuchirwa kwokukurumidza kweSoftware-a-Svice (Sas), uye kudzorwa kwemitero yemitemo yenyika yose kwavedzero kwave yaratidza kutarisirwa kwomutero nemikana yakasiyana nemitero nedenho. Nguva yemberi yemitero yemitengo muIndia inovakirwa panheyo ye "kuvapo kwemari" panzvimbo inovapo munyama, ichiva donzo kubata uko iyoyi inoita kuti ive uko yakagadzirwa. Iyi njo haisati iri gadziriro inochinja inofambira kugadzirika, uye kugadzirwa kwemitevero.

Kufurira Kwemari KweIndia

Nhamba dzinorondedzera upfumi hwemakombiyuta hweIndia dzinoshamisa. Vanoshandisa Internet vanopfuura 750 000, kuchinja kwemafoni kwakadzorwa nejeri repasi redata, uye JAM utatu (Jan Dhan, Adhaar, Mobile) dzakaita kuti pave nenzvimbo inofambidzana zvikuru. UPI yakaita mari yemitengo ive tsika yakaisvonaka, inoita kuti mashoko okutengesa zvinhu nefoni aisaoneka nerendiro. Kupfuura mari, mhoteredzo inobatanidza e-commerce girdech, edtech madtech, maturachiza ezve mari inopfumisa mari, uye chikamu chinobudirira cheSaa SaS chishake chokutumira zvinhu kunze kwemitero.

Iyi migariro inodenha rondedzero imene yenziyo ye "naxus". Pasi pemitemo yemitero yegamuchidzanwa, kambani yaifanira kuva nenzvimbo inoumbwa, inozivikanwa sePurgnetic Audiation (PE), kuti ive inobhadharwa munyika. Chiteshi chemitengi chemitengo chinogona kubatira mamirioni avatengi veIndia, kuparira mari yakawanda, uye kushandisa maarusaitimende akakwirira akavakirwa pamikoro yakavakirwa pamitero yemitero yemuIndia. Iyi inoreva kuti kana kambani yedzimwe nyika kana kuti inoshanda nevashandi veIndiya, yakaita kuti ive nomurangariro wemitero unoripo wemari ([FLT: 0] Nhestant Economicive (SEP) mumutemo wayo wepabhadharo. Iyi inosimbisa kuti kana kambani dzokunze dzedzimwe nyika kana kuti dzibatanidzoke mubatanidzwa neveridzo muIndia, inovakwane zvimiro zvemari ino.

Mbiru Dzokugadzira Mutero Pachishandiswa Mari

Chivako chiripo chinobva pamitsetse mizhinji, chichiita kuti zvisave necherekedzo yenhamba. Kunzwisisa mhando idzi kunokosha kuti uzive kuti tsika yacho yakananga kupi.

Kuenzana Kwevarwi

Yakatangwa muna 2016 sechitsama chakashinga, Expandment Levy (EL) yakaitirwa kubhadhara mitero yemitengo chaiyo uko mutengesi akanga asina kuvapo muIndia. Yaiwanzonzi "Google Tax," yakatanga kuitirwa mabasa okushambadzira paIndaneti pamwero we6%. Levy yakakudzwa zvikuru muna 2020 (Bridge 2020) kumanikidza 2% yomutero pakurangarirwa kwavashambadzi vokumwe vanobva kunyika yokumwe kuti vashambadzirirwe kana kuti kutengeswa kwezvinhu kuvagari vemo veIndia.

Iyi levy mutero wakananga, inogara kunze kweIncome Tax Act, uye nharidzano yayo huru ndeyokuva nechokwadi chokuti makambani emitemo okumwe anobhadhara mugove wawo wakarurama pamanyuko emari anobva kumisika yeIndia. Yakanga iri chiito chokupayona icho chakanyandura kurukurirano yenyika yose ndokupesvedzerwa pamwero weOECD. Zvisinei, yakatungamirirawo kushatisa mirangariro, zvikurukuru neUnited States, uye revo dzine rondedzero dzakaoma nokuda kwemisero yebvumirano yamarudzi ose. Kuputsika kwakarongwa kweSayenzi reconsation Levisy[[FLT1] kunoratidza kudzoka kwayo kwakananga uye kurukurirano dzakapoteredza kuitwa kwayo.

Mitero Yezvinhu Nemasangano Anoita Mitero Pamichina

Pamberi pemitero isina kunanga, kugadzirwa kweGST muna 2017 kwakaunza gadziriro yakabatana yokubhadhara mabasa emichina. Mutemo wakatanga gadziriro dzakananga dze Online Information and database Access kana kuti Relateal (OIDAR). Chikamu ichi chine migove yakawanda yemakombiyuta inosanganisira kushambadzira, mabasa egore, mabhuku, nziyo dzepaIndaneti, uye mapurogiramu ekombiyuta.

Kupa kweB2B, ganhuriro kumunhu anotambira mari mugadziriro yapashure. Nokuda kwemigove yeOIDC yebasa yamasangano okumwe, mutemo weGST unoraira kunyoresa nokubhadhara GST kunoitwa nomugove wokumwe. Ikoku kwakamanikidzira mibato yezvoruzivo rwenyika yose yakadai se Netflix, Spofig, uye Amazon Services kunyoresa GST muIndia ndokupa 18% GST pamabasa avo. Ikoku hakusati kuchingoparira bedzi mari asi kunoparirawo mwero wokutamba nokuda kwavakwikwikwidzani vomunyika dzavo avo vakanga vatozviisa mutero.

Mutero Unounganidzwa Panzvimbo Yemanyuko NemaTDS Nokuda Kwebasa Renyika

Kutanga kwe kweMari yeInhome Taxis Act muna 2020 yakanga iri mutsigiri wemutero wemutambo wee-commerce. Inoraira kuti vashambadzi vadereti vaibvisa bhishopu paTsimendi (TCS) pamwero we1% pauwandu hwemari inotengeswa kana kuti mabasa anodzorwa mubumbiro ravo. Iyi gadziriro ine pesvedzero inopesana neinopesana: inounza nhamba hurusa yevatengesi vaduku mumbure weIndaneti kupfurikidza nokugadzira matepi, uye inogovera hurumende nomutezo unotengwa unotevedzerwa wemitero.

Nenzira yakafanana, gadziriro dzeTrusa Dzekubhadharwa paManyuko eTDS (TDS) pakutengeserana dzinovimbisa kuti chikwereti chemitero chinounganidzwa nenzira inofambira mberi padanho rebhizimisi, kuderedza mutoro panzvero dzegore rapera. Idzi gadziriro dzinomirira zvikamu zvemitemo zvehurumende semitero, chimiro chinoshanda zvikuru chokutarisira mumisika yemitengo yakakwirira, yakaderera zvikuru.

Kukunda Matambudziko Omubatanidzwa Wemitero Wemadhigirii

Zvinetso izvi hazvingogumiri pamitero yepamutemo chete, yezvehurumende, uye yezvemasangano evanhu.

Tsamba Yakajeka Yemitero Yemuchinjikwa

Denho inokosha zvikurusa inoramba iri mamiriro emitero yamarudzi ose. Kudzorwa kwechikamu chimwe cheIndia cheIndiya cheKuwirirana Levy kwakanangana nokudzokera shure kubva kuUnited States, iyo inoirangarira kuva inorwisana nemibato yezvoruzivo rwamaoresa eAmerica. Vatsoropodzi vanoipikisa kuti inowirirana nemipimo yezvokutengeserana munyika yose uye inogona kutungamirira kukupeta mitero yakapetwa kaviri, kunyange negadziriro dzechikwereti chemitero. Chishuvo chikuru pakati pemari inobhadharwa yemari yakavakirwa panzvimbo youranda nekodzero dzenyika dzegamuchidzanwa kubhadharo kumakambani avo vanogaramo.

Gakava remicheto yeBEDAL ITREAMENTIS (BITS) ingozi inokura. Kupfuurirazve, kukosheswa kwemipiro inobva kumidzi yomushandisi wemuIndia nokupindwa kwemitero inzvimbo yakaoma zvikuru uye inokwikwikwidzwa yokuendesa. Basa reOECD pa Baselogion neReligion Shifting neP] jita imwe inovavarira kugadzira gadziriro yakabatana yenyika yose, asi kutozosvikira pakubvumirana kutengwa kwakazara uye kusimbiswa, India namamwe marudzi sezvingabvira achapfuurira kushandisa zviteko zvine uviri kudzivirira mutero wavo.

Mutoro Wemabhizimisi Maduku Anoshandisa Michina

Nepo masangano makuru ane zvinhu zvokutarisira kutera mitero kwakaoma, mabhizimisi maduku navanobhadharwa vanowanzoparapatika. Chivako chakananga kuIstagram (D2C) chinotengeswa neIstagram kana kuti chitoro chiduku chinotengesa chisoka zvipingamupinyi zvinotendisa. Izvi zvinobatanidza kudikanwa kwokunyoresa GST munyika iri yose umo vane mutengi kana vachipfuura mutengi, kunzwisisa "nzvimbo yezvipo", uye kushandisa zvikwereti zvinoiswa mubhedha.

Nokuda kwavashandi navasiki vari kuwana muzvikuva zvakadai seYouTube kana kuti Thoma, mitero inowanzova isina kujeka. Mutsetse pakati pebasa rokuzvifadza, basa, uye bhizimisi unogona kuva usina kujeka, kuchitungamirira kukusarongeka kwamaune. Gadziriro dzemitero dziri kushanda kukuvadzikisa, asi kuoma kwegadziriro yemitero yehurumende nemitemo mizhinji inowedzera mibatanidzwa yechinetso nokuda kwavashandi vaduku vemichina yemichina.

Kuwana Mashoko Okugara Munzvimbo Yacho uye Kunetseka Nezvaungava Nawo Uri Woga

Mitero yemitero yemadhigirii inotsamira pamitengo. Kuongorora chiteshi chemitemo, vakuru vakuru vemitero vangada kusvikwa kudata yomunhu, matanda okutengesera, uye maaruti anoshandiswa kubudisa mari. Izvi zvinomutsa kunetseka kukuru pamusoro pezvakavanzika zvomunhu ari oga nekoshe yemazita. Mitemo yeIndia yezvokuisa mashoko munzvimbo yomunzvimbomo (pane idigital Personal Data Protection Act) uye zvinodikanwa kubva kuReserve Bank yeIndia nokuda kwemakambani epictech zvinoita nzvimbo yakaronzeswa.

Zviremera zvemitero zvinoda iyi mashoko kuti zvione kana mari iripo uye kuti zvidzivise kusashanda zvakanaka, asi vagari vemo nemakambani vanorayira kuti vadzivirirwe zvakasimba pakushandiswa zvisina kufanira uye kusaputswa. Kudzikamiswa kwemabhizimisi emitero kunokwanisa kuongororwa nenzira inobudirira pasina kutanga mhoteredzo yokungwarira kana kuti kukanganisa mashoko kusingagadziriswi. Kubatana kwemashoko emitero pakati pehurumende nevakuru vakuru ndeimwe denho inopfuurira inoshanda.

Kukurumidza Kuchinja Kweruzivo Rwokugadzira Zvinhu

Mutero wacho unoshanda, nepo ruzivo rwokugadzira zvinhu ruchichinja nenzira yetsika. Mutero weJeneral Digital Assets (VD) kufanana necheresi yechero neNFTs wakanga uri mwero wakashinga asi unonyandura muna 2022, uchiisa 30% mutero pamari inotambirwa uye 1% TDS pakutengeserana. Kunyange zvazvo izvi zvakaunza kujeka kukuru, zvakamutsawo nharo pamusoro petapuro yayo pamusoro pekushanda kwechpto nenzvimbo yeWeb 3 muIndia.

Kutarira mberi, kukwira kweAUnitificial Intelligence (AI) kunopa denho dzakatokura zvikuru. Mutero unogadzirwa sei nemumiririri weAl? Chinonzi chii chesangano rinozvitonga rakasununguka (DAO)? Ukoshi hunogadzirwa sei nemipiro yemitero yakasiyana neyazvino unoyerwa uye inobhadharwa? Nguva yemberi yomutero wemitero yemitengo ichada kuti mutemo uve unodeya kufanofungwa nenheyo, panzvimbo pokutsamira pamitemo inokurumidza kunyorwa.

Kuchinja Zvinhu Nezviito Zvakanyatsorongwa Zvinogadzirisa Nguva Yemberi

India haisati iri kungoita chimwe chinhu kudenho; iri kuvaka nokushingaira gadziriro yemitero yemitero yemipimo yakarongwa munguva yemberi. izvi nhamburiko dzamabasa akarongwa, amakore akawanda kuparira kubudirira nokuwedzera nharaunda yomutero.

Kugadzirisa Mitero Yemitero Yemadhigita

India mutsigiri akasimba weOECD’s Pillard Onfish, iyo inovavarira kukwevera maruramiro echaecocate pamitengo mikurusa neinopa mari yamarudzi akawanda zvikurusa kumitengo. India inorangarira ikoku somukana wokuronga nokushandisa nzira yazvo yokubhadharisa mikana yemichina. Kana kubvumirana kwenyika yose kukasvikwa, India angatsiva kuva kwake neUniteational Excendiation Levy negadziriro itsva yemiteve mizhinji.

Zvisinei, India ari kugadzirirawo chiitiko icho kubvumirana kwenyika yose kuri kunonoka. Pfungwa yeSEP iri kunatswa mumutemo wemhuri, uye kune kurukurirano inoshingaira pamusoro pokufutunura ukuru nemwero weSangano reRevy kana kuti kutanga dhigirii reMitemo yeMitemo yeMitemo yeMitemo yeMitemo yeDST inofukidza mativi akawanda emibato. Vavariro ndeyokuva nechokwadi chokuti gadziriro yemitero yeIndia inogona kuwana ukoshi kubva mumitezo yemichina ipi neipi inoshanda mukati memiganhu yayo, pasinei zvapo nenzvimbo yenzvimbo yetsika.

Ruzivo Runonyengera Rwoutarisiri Hwemitero

Inivertive Tax Department iri kushandura zvikuru zvirongwa zvinozivikanwa seProject Insight. Iyi gadziriro inoshandisa mashoko akakwirira anotapura uye Anic Intelligence (AI) kuti ione kubviswa kwemitero yemari kupfurikidza nokunzvera mashoko makuru emitengo yemari, kunyoresa zvinhu, kufamba kwenyika dzakawanda, uye kutengeswa kwemapepanhau.

Kuiswa kwe KUDZORA nokuda kwokunzvera kusarudzwa kuri kuderedza fungidziro yavanhu nokuwedzera ururami hwemasvumuro omutero. Kuzadzwa kwapamberi kwemitero ndiimwe nhano huru. Kupfurikidza nokushandisa mahwendefa inobva kuna Aadhaar, PN, TDS inodzoka, uye fariro yebhangi, tsika inogona kuita kudzoka kwakarurama zvikuru kwapasati pasvika mubhadharo wemari yapakati. Ikoku kunoderedza zvikuru nguva nendyiko yokudzorwa nokuderedza zvikanganiso. Nguva yemberi ichaona kunyange kudzosesa zvikuru, apo mitero inodokudzorwa panzvimbo yemari inodzorwa, inoderedza kudikanwa nokuda kwokubhadhadha.

Kubatana Kwamarudzi Ose uye Kukurukurirana Kwemashoko

India iri kusimbisa nokushingaira kuti ipedze Kudzivisa Kubhadharwa kweTrusa Kuviri (DTAAS) kuti isanganisire gadziriro dzakagadziridzwa dzemitero yemitero yemadhigirii uye yokuchinjana mashoko. Mubatanidzwa weTsix Information Actals (TIEAS) uri kusimbiswa kurwisa kubviswa kwomutero nemasangano anoshandisa mitauro yemitengo yemhenderekedzo yegungwa.

India inoita basa rokutungamirira muOECD/G20 Indaclutic Framework on BEPS. Inotsigira zvakasimba fariro dzokukudziridza nokuvamba upfumi munyika ino. Kudzokororwa kwezvibvumirano kunobatanidzawo kupinza Dare rePPT rePUTS kudzivirira kushandiswa zvisina kufanira kwechibvumirano. Kushanda pamwe kwemarudzi ose hakungovi kushandira kukurukurirana kwehurumende chete; ibasa rinoshanda nokuda kwenyika iri musika mukuru wemibato yemichina yenyika yose uye mutengo unokura wezvokutumira mashoko kumichina yemagetsi.

Kupfavisa Mubatanidzwa Wezvinhu

Hurumende yakatanga nhano dzinoverengeka kuita kuti kuzviisa pasi kuve nyore zvikuru. Zvirongwa zvisina unyengeri uye Kukwirira Kusingaonekwi [[FLT: 1] zvakagadzirirwa kuderedza uori nokufunganya kwomutero kupfurikidza nokubvisa mibatanidzwa yemiviri pakati pavateresi navakuru vakuru vemitero. Sangano inoshandisa ruzivo rwokugadzirwa kwezvinhu kugovera zviitiko nenzira isingazivikanwi kuvapurisa munyika yose, kuvimbisa kusazivikanwa uye kusachinjika.

Kutanga kwe Kuzarurirwa kwadzinoramba dziripo (kubva pa-ST-U) kunobvumira vabhadhari kunyora kudzoka kwakadzokororwa mukati mamakore maviri okupedzisira egore rokunzvera, kugovera nzira yakapfava kururamisa zvisinokorwa. Nokuda kweGST, kujekeswa kunopfuurira kwezvimiro zvokudzokera (kubva kuGST-1, 2, 3 kudzokeswa kumwe nomwedzi kumwe GST TR-3B) uye kusumwarangedzwa kweGSTSPUPRIS TRAGE (e-inficity nae-pace) zviri kuita mamiriro ezvinhu anojeka uye anoshanda zvakanaka. Nhari yacho ndeyokuita "kusimbisa kwokutanga, gare gare gare" muitiro apo kudzorwa kuri nyore, asi kusingadzokerwi.

Kunetsa Vabati Vanokosha

Kuchinja kwakaita mitero yemakombiyuta kune zvakunoreva zvakasiyana - siyana uye zvakadzama kune vamwe vanotsigira zvoupfumi.

Kupinda Kwamarudzi Akawanda

Nyika yose mitero yakatarisana nemhoteredzo yemitero yakaoma uye inokakavadzana muIndia. Vanofanira kunzvera mativi ose emitero akaenzana, gadziriro, uye kunzvera kwokudzorwa kwoutsinye. Ngozi yemitero yakapetwa kaviri inoita kuti mitero itsauswe nokuda kwekakavadzano dzinobvira. Kune, nguva yemberi inobatanidza kujeka kukuru, magwaro akasimba kuti itsigire nzvimbo dzavo dzemitero, uye kuvimbisana kwokushingaira nehurumende yeIndia nebvumirano dzemitero.

Zvirongwa zvinoshanda, zvakadai sokupinda muMercerive Pricing Agreements (APS) nezviremera zvemitero zveIndia, zviri kuva zvakarovedzeka zvikuru kuwana uchokwadi hwemitero. Kurongeka kwemitemo yemitero yenyika yose pasi pePillant One muuyo unoshuviwa zvikurusa neMNEs kurerutsa iyi nzvimbo yakakamukana.

Nokuda Kwezvirongwa Zvepamba NemasMB

Nokuda kwemavambo emichina eIndia, gadziriro yakasimba yemitero inoshanda pamikwidzani yokumwe yakakungwa nekamwe kaviri. Inoparira nzvimbo yokutamba, sezvo vatambi vomumba vachitotapurwa mitero yakazara. Zvisinei, mutoro unodzorwa unowirawo zvikuru. Kudikanwa kwokuwirirana nemiraudzo yakaoma yemitero yeGST pamasangano emichina neTDS/TCS inogona kuva mhepo huru pazviwanikwa zvakaganhurirwa.

Rutivi rwakanaka kuiswa kwetsika kwezvemari. Sezvo kutengeserana kunova mashandiro etsika uye mashoko anogoverwa nedhipatimendi remitero, kutanga kunowana kusvika kuri nani kwechikwereti chetsika uye kunogona kutora rutivi mukuwanwa kwehurumende. Hurumende inokarirwa kusuma hurumende dzakapfava zvikuru dzokuteerera dzakanangidzirwa zvikurukuru pakutanga uye mabhizimisi maduku emichina kuti atsigire kuvandudza pasina kuidzivisa pasi pokuremazve.

Nokuda kweHurumende Nokupararira

Mitero yemitero yemichina inoshanda ichinhu chinokosha chinowana mari yokutsigira gadziriro dzezvirongwa zvehurumende uye gadziriro dzegarikano. Kurongwa kwemitengo yemitemo kunokudza zvikuru mutero. Mashoko ari nani anotungamirira kukuita muitiro uri nani. Hurumende inogona kutevera nzira dzinoshandiswa, kuziva zvikamu zvokukura, uye kupindira kwemarongedzero.

Kupfuurirazve, mari inounganidzwa nemitero yemipimo inogona kubviswa mukuvaka gadziriro dzimene dzegadziriro dzavose dzemiitiro dzinogonesa uku kukura, kuchiparira nhambo yakanaka. Rubudiriro rwouyu muenzaniso runoyerwa nemwero yomutero neGDP, iyo hurumende inovavarira kuwedzera zvikuru mumakore gumi anotevera kupfurikidza nokuteerera kuri nani uye nechiva chakafara.

Nokuda Kwavatengi Vomugumo

Vatengi ndivo vanopa mitero zvikurusa. Ndyiko yemichina yakadai se Netflix, Spofissey, uye kuchengetwa kwegore zvinotobatanidza chikamu che 18% GST. Sezvo mbure rinokura, mutero pamasangano emichina yeB2C sezvingabvira uchava wakajeka zvikuru uye wakaoma kudzivisa. Zvisinei, mumurangariro wakafara zvikuru, vagari vemo vanobetserwa negadziriro yemichina inovimbisa kuti masangano makuru emichina anobatsira kumari yehurumende yavanowana mari.

Gadziriro yemitero inochengetedzwa yemichina inoita kuti zvinhu zvehurumende zvikwanise: simba, zvivako zveInternet, mapurogiramu okudzidzira kuverenga nokunyora, uye makombiyuta. Kana ari mutengi anenge ari mutengi, nguva yemberi inoreva kubhadhara mugove wakakwana pamichina, asi kutozotevera, kuwana betsero dzezvinhu zvipenyu zvakagadzirwa zvakanaka, zvakachengeteka, uye zvinowirirana nezvinogadzirwa nemunhu.

Mugumisiro: Blueprint for the Digital Fiscal State

Nguva yemberi yemitero yemitero yemitengo muIndia inhau yokuchinja kwapanguva dzose uye kutaura kwezvokufunga. Irwendo kubva kugadziriro yemitero yakagadzirirwa zera reindasitiri kusvikira kune rimwe rakakodzera zera remitengo. Nzira yacho inobatanidza dzikamo yakakomba: kusimudzira upfumi hwemibato yemibato yemari yepasi pose nepo ichiva nechokwadi chokuti ukoshi hukuru hunobudiswa munyika yeIndia hunobhadharwa. India iri kuzvimirira imene somutungamiriri wemifungo mudenga rino, isingatyi kushandisa matanho asina kubatana kwemitengo inoshanda nesimba pari inoumba kubvumirana kwepasi pose.

Rubudiriro rwokupedzisira rweiyi gadziriro ruchatsamira pasimba rayo rokuva vanokurumidza, vanorerekera, uye vanowirirana. Kushandiswa kweAl nezviremera zvemitero, kufutunurwa kwechivako chemitero kupfurikidza nemikoto yemitemo, uye kuiswa chaikoiko kwamarudzi ose kwamaruramiro okutera zvose zvidimbu zveiyi chishamiso chakaoma. Chiono igadziriro yomutero inoshanda nenzira isina kujeka mukuchinja kwemitengo yetsika, ichida nhamburiko duku dzinoshanda kubva kuvateresi vakatendeseka nepo ichishandisa kunzvera kukuru, kunzvera kwamashoko kuna avo vanoedza kupomba misengwa yavo. Kuedza kwemitero yemitengo yemitengo yemitengo yemitengo kunopa chirongwa chine simba nokuda kwedzimwe upfumi dzinokura kukwira kugadziridzwa kumugariro mukuru wezvinhu wetsika.