Table of Contents
Blueprint Yegore Negore: Kuchinja Kunoita Ropa Rebhajeti reIndia
February riri rose, hurumende yeIndia inopa Union Balbage, gwaro rinoratidzira mepu yemugwagwa wegore riri kuuya. Richibatira semashoko emari inofungidzirwa uye ndyiko, revo yayo yechokwadi inotambanukira kutopfuura kubhadharwa. Mari yemari ndiyo motokari huru iyo hurumende inopa nayo zviratidzo zvezvoupfumi hwayo, zvinotanga kugadziridza mitero, uye () zvinotambudza zvikuru mitemo yemitero yenyika. Mabhizimisi, vatengi, uye vagari vemowo zvavo, zviziviso zvemari yemitero kazhinji kazhinji zvine miuyo inodzo inooneka pamari inotarirwa, mitoro inodzo inodzorwa, uye migariro yemari.
Kunzwisisa kuti Dare Rokubhadharwa Kwemari reIndia rinopesvedzera sei kuumbwa kwomutero kunoda kunzvera basa raro renhau, hwaro hwebumbiro remitemo, uye kuchinja kwakakarakadza kupfurikidza nako kuchinja kunova mutemo.
Kuchinja Kwetsika Dzemari Kuchiitwa Kare Nemabhangi
Tsika yokupa bhajeti yegore negore muIndia inovambira shure muna 1860, apo James Wilson, nyanzvi yezvemari yeBritain, akatanga bhajeti yokutanga mukutonga kwehurumende. Panguva iyoyo, zvikarakadzo zvemitero zvakanangidzirwa zvikurukuru pamibato yetsika nemutero wemari kuti zviwanire mari mari yokutarisira. Mabhajeti okuwedzera apfuurirwa pashure, mabhajeti akava zvishandiso zvokuronga kufambira mberi kwemari muProgiramu yeMagore mashanu. Mitengo yeMitengo yaishandiswa kuunganidza mibato yebhizimisi inoremabhadharo yakawanda nezvivako.
Mumari ya 1991, Mutungamiriri weMari yaManmohan Singh akatanga chinjo dzemari dzakabvisa raj uye kudzokororwa kweraj mari nemwero yemitero yemakambani. Iyi bhajeti yakagadza nzvimbo nokuda kwegadziriro yemitero yakarongwa pamusika. Makumi amakore akaona kutanga kwomutero webasa, kukurumidza kubviswa kwemitero isina kunanga, uye kunyorwa kwapashure kweMa akanaka neMitemo yeBazi (GST) muna 2017-2017 (GST) kugadziridza kwakatanga kuziviswa mubhajeko remari remari. Mari inoramba iripo nokuda kwokuzivisa mitero yose iri miviri yemari inodzo yokuwedzera uye nhevedzano.
Muitiro weBumbiro reMitemo Nezvirongwa
Chikamu 112 cheBumbiro reMitemo reIndia chinoraira Purezidhendi kuparira kuti Dzimba Dzose dziri mbiri dzeParamende Arenamenti yeMari yeMari yeMari yeMagore neLeat Union. Nepo mari inobatanidza zvose zviri zviviri mari nendyiko, zvikarakadzo zvemitero zviri muBhiro yeMari, iyo inoperekedza kutaura kwebhajeti. Mari inofanira kupfuudzwa neParamende gore idzva risati ratanga musi wa1 April.
Matanho makuru anotapura muitiro wemitero:
- Kutaura kwakaipa:[ Mushumiri weMari anozivisa chinjo kumwero wemitero, kusapinda mumitero, uye tsika dzinotevedzerwa.
- [ Brind Introduction: ine rugwaro rwapamutemo rwegadziridzo dzomutero. Paramende nharo uye vhoti pariri.
- Asscencent: Pashure petendero yeparamende, Bill anova Mutemo, achipa simba rapamutemo kuchinjo dzemitero.
- Chibvumirano cheProcture of Mitero: MuProcetational Collection of Confect Act, 1931, chinjo dzemitero dzinova dzinoshanda kubva pamusi wekutaura kwebhajeti kana Bhili rikapfuudzwa mukati mamazuva 60.
Izvi zvinoita kuti pave nechokwadi chokuti kuchinja kwemitemo yemitero kunokurukurwa pachishandiswa hurumende isati yaitwa, asi zvinopawo chokwadi kune vane chokwadi pamusoro penguva yemitemo mitsva.
Mitero Yakananga Mubhajeti: Mari, Mari, uye Pfuma
Mutero Wemari Yavanobhadhara
Gore rimwe nerimwe, mari inogadziridza mari yemitero inobhadharwa, ganhuriro pasi peSahluko VIA (Kuchinja 80C, 80D, zvichingodaro), uye kubhadharwa. Iyi chinjo inotapura zvakananga mari inoraswa yamamiriyoni. Somuenzaniso, 2020 yakatangwa hurumende itsva yemitero isina kurongwa uye mitero mishoma, ichivavarira kuita kuti hurumende itsva ive nyore.
Mutero Wemaune
Mutero wehurumende ndiwo manyuko makuru emari inotambirwa nehurumende. Zviziviso zvebhajeti zvinowanzoderedza mwero yokukwezva mabhizimisi kana kuti kupinza mari yokuwedzera. Mari yakada 2019 yakaderedza mwero wemitero yekambani yebhizimisi yaivapo kusvika ku 22% (kuwedzera mutero nekesi) uye nokuda kwamakambani matsva anogadzira kusvikira ku15%, zvichiwiriranisa India namakwikwi apasi rose. Mabhajeti anotevera ane gadziriro dzakaisvonaka, achipa misi yokuvira kwezuva nokuda kwezvishuvo zvakati kuti akurudzire bhizimisi kuti rive mari yakakodzera nguva.
Mutero Wokusaita Zvakaipa Unowanwa Neguta Guru
Mari inopesvedzerawo musika wemari kupfurikidza nokuwanazve mutero wemari inobhadharwa nhambo nemwero. Somuenzaniso, kubviswa kwemhindu yemanyuko akareba enguva refu kusunungurwa (Chitsama 10(38) mubhajeti ya2018 uye kudzorerwazve kwomutero weLTCG pamutero we 10% pakuwana pa 10% pamitengo inova netapuro huru. Mukuwedzera, kutengeswa kwomutero wemari inotengiswa (STT) kunotapura mavhoriyamu nendyiko.
Mitero Yakananga Nenguva Yaitonga
Pamberi peGST, Bajeti yeUnion Bhajeti yakanga iri nhano huru yechinjo dzemibato, mitero yetsika, uye mwero yemitero yebasa. Iyi chinjo yakapararira neketani dzokugovera nokukurumidza. Nokutanga kweGST, simba rehurumende rapakati rokuchinja mwero yemitero zvino rinogoverwa neGST Council. Kunyanguvezvo, bhajeti ichiri kuzivisa chinjo dzemibato yetsika, kuwedzerwa kwemitero, uye misi yokuvira kwezuva nokuda kwebetsero dzemitero.
Somuenzaniso, mabhajeti 2023 anoshandiswa pakubhadharisa mari, anoziviswa kuti anoshandiswa kuderedza mafoni kuti awedzere kugadzira zvinhu, nepo achiwedzera mabasa ezvimwe zvinhu zvendarama kuti zvisashandiswe.
Kuunganidzwa Kwemari uye Kurangwa
Chiratidzo cheMitero-Kusvika Kure
Kushanda kwemitemo yemitero kunoyerwa nereshiyo yereshiyo yemutero neGDP. Chiverengero cheIndia chave chichitenderera munenge 10-12%, yakaderera kupfuura upfumi huchiri kukura. Mari imwe neimwe inoronga zvirongwa zvemari inopindwa uye inoshandisa mitero kuvhara mukaha. Mari yacho inobatanidzawo kufungidzira kwemitero yakananga neyakananga, inonyorwa kukura kweGDP. Mari inowirirana inowirirana nokukwira kwemitero nokuwedzera kwemari.
Matanho Okushandisa Nokumanikidza
Mabhajeti anobatanidza nenzira inowedzera gadziriro dzokuvandudza kuteererwa kwemitero kupfurikidza noruzivo rwemitero uye kudzivisa pamutemo. Somuenzaniso, mabhajeti 2019 akatanga gadziriro yokunzvera isingaoni nokuda kwomutero wemari inotambirwa, kuderedza wirirano dzomuviri pakati pavateresi navakuru vakuru. Mari 2021 yakasuma “Vivad seVishwas” gadziriro yokupedza nharo dzakananga dzemitero. Iyi mipimo inovavarira kuwedzera nzvimbo yemitero nokuderedza mutengo, nokudaro ichiwedzera mari yembure pasina mwero mukuru.
Kutanga Kwemapoka uye Kuisa Zvinhu Zvokutanga Pamari
Mitemo yemitero inoziviswa mubhajeti zvishandiso zvakasimba zvokupinza mari muzvikamu zvokutanga. Hurumende yakaishandisa kusimudzira:
- Energy inodzokororwa: Mazororo ebhizimisi emitero akawedzerwa nokuda kwegadziriro dzesimba rezuva nemhepo; mwero yeGST inobvumiraniswa pamidziyo inomutsidzirwa.
- Sutupe: zororo remitero ramakore matatu pasi peChikamu 80-IAC, pamwe chete nechepfupiso yemari yakaderera pamhindu huru nokuda kwevarongedzeri vebhizimisi vekutanga.
- Kuderedza mitero yebhizimisi nokuda kwamakambani matsva anogadzira (15%) uye mabasa etsika anobvumira pazvinhu zvine mari.
- Kuwedzera mari inobviswa yepurofiti kusvika ku 761.5 lakh pazvikwereti zvemba inodhura pasi peChikamu 80EA.
- [[FLT: 0] Kurima nokubudirira kwemisha: Kuparadza mari dzakati dzokurima nokushandisa mutero unobvumirwa nokuda kwemari yemafashoni yomumaruwa.
Iyi mipimo yakatarwa ine ndyiko dzemari dzenhambo pfupi asi yakarongedzerwa kuparira kugadzirwa kwenhambo refu yemari yapasi penyika. Kunzvera bhangi kazhinji kazhinji kunonangidzira ngwariro pakuwandisa kwendyiko dzemitero yakadaro kururamisa kupfuurira kwavo.
Basa Rebhajeti Mukutsiga uye Muitiro Wokudzivisa
Kubva pakuchinja zvinhu, Dhaumendi yeIndia inoshandisa kuchinja mitero kuti igadzirise bhizimisi. Parinenge raderera, mari yacho ingaderedza mitero kuti iwedzere kudiwa. Somuenzaniso, mari yakashandiswa pachishandiswa mari ya2009-10, pashure penjodzi yemari munyika yose, hurumende yakaderedza mabasa ayo yaishandiswa uye yakaita kuti vanhu vasabhadhara mitero yakawanda.
MUVENGI weCOVID-19 wakaona zviziviso zvemitero yekurumidziro kunze kwechitsama chemari, asi mabhajeti 2021 22 akangotangazve matanho akafanana nokuwedzerwa kwemitero inotarwa nokuitwa kwe “chirongwa chitsva chekugadzirwa” (PLI) nokuda kwemapazi 13, akabatanidzwa nemitero inobvumirwa. Mari yakaderedza kukwira kwemari yaidiwa pamari yakakwirira yamazuva akawanda nokuda kwavanhu vakafanirwa nembure, ichivavarira kumutsazve misika yemisika.
Kutapura Kupinza Mari Kune Imwe Nyika uye Kutengesa
Muitiro wemitero wakajeka muchiratidzo cheshambidziko yemari unoratidzira kukwezva kweIndia kuvatengesi vemari vokumwe. Kuchinja kwakadai sokubviswa kwomutero wokugovera unokamuraniswa muna 2020, kutanga kweExpand Rey pamishoni, uye kudzokororwa kwemitemo yokuendesa chikoro mumari yose kunoziviswa mubhajeti. Rongedzero yacho inopawo pembedzo yetsika kuti iwirirane nezvibvumirano zveFree Trade Agreement, ichitapura migove yokutengesa zvinhu.
Somuenzaniso, 2021 yebhajeti yemari yakawedzera mabasa etsika panzvimbo dzinochengetedzwa magetsi nefiriji kukurudzira kugadzirwa kwedzimba muAtmanirbhar Bharat, nepo ichideredza mabasa panguva imwe chete pamanyuko anoshandiswa navagadziri. Kushandisa mari yakaisvonaka yakadaro kunoda bhajeti kudzikamisa dziviriro namakwikwi enyika yose.
Kushandiswa Kwemitero Mubhadharo Kwemari Yezvamatongerwe Enyika
Zvikarakadzo zvemari yokuronga mitero hazviitwi pasina chinhu. zvinoratidzira zvinhu zvezvamatongerwe enyika zvehurumende nezvitsinhano zvinobatanidzwa. Mipimo yePopulist semiganhu yemipimo yakakwirira, mitero yakawedzerwa nokuda kwavagari vemo vakura, uye mwero yemitero yakaderera nokuda kwamabhizimisi maduku inowanzotangwa mumakore esarudzo.
Fiscal Resance and Balbage Management (FRBM) Act inoisa zvipfuro zveperevedzo, inomanikidzira mano okuderedza mitero pasina kuderedzwa kwemari inotsaurwa. Uku kushambadza kunokurukurwa gore rimwe nerimwe. Analysts inoenzanisa perevedzo yejere rejere reGDP nepesenti yemitero inodikanwa kusvitsa zvipfuro. Kutaura kwebhajeti kunowanzoshandisa mashoko akananga kuratidza kana chinjo dzemitero dziri purojeti kana kuti mari inoshandiswa.
Kudhudhurwa Nokunzvera Kwapamberi Pezvisaririra
Mari isati yapiwa, Ministry of Mari inoita kurukurirano dzapamberi pemaindasitiri, nyanzvi dzemari, varimi, uye vamiririri vemari vehurumende. Iyi misangano inopesvedzera zvinodikanwa zvemitero. Somuenzaniso, muna 2022, maindasitiri amabwe anokosha akatsvaka kuderedzwa mumabasa okupinza zvinhu pamabwe anokosha, ayo akapiwa murutivi rwakati mubhajeti yemari ya 2023. Nenzira yakafanana, chikamu chemabhajeti chakasundwa nokuda kweGST pakosi yeIndaneti, kuchitungamirira kukujekeswa mumapepa ebhajeti.
Zvinetso Nokutsoropodza
Pasinei zvapo noukoshi hwayo, basa rebhajeti mukuumbwa kwemitero rinotarisana nokutsoropodzwa kunoverengeka:
- [[[FT:0] Kutsiva: Mitemo yeMitero inova yakaoma zvikuru nebhajeti imwe neimwe, ichigadzira mitoro yokudzosera nokuda kwavanhu vamwe navamwe uye mabhizimisi maduku. Kupfuura 3 000 kuMatanho eMari aMari aMari akaitwa chifo cha1961, akawanda kupfurikidza naMabasa eMari.
- Kusafanofanotaurwa: Kugadziridza mutero, kwakadai sekugadziriswa kwa2012 kwokutamisirwa mutero kusina kunanga (chisakiso cheVodafone), chivimbo chemari yakashambadzwa. Roorano 2021 pakupedzisira yakadzokororwa mutero unomutsa nharo, asi kuvadziko yakanga yaitwa.
- Mikaha yokubatanidza:[ Mitemo yemitero yakanaka inoshanda bedzi kana vatarisiri vemitero vachigona kuigombedzera. Zviziviso zvebhajeti pamusoro pokufutunuka TDS/TCS kazhinji kazhinji kazhinji hazvina mavambo ari madikanwa okuteerera nenzira yakapfava, kuchitungamirira kurwisano dzemitero.
- [[FLT: 0] Matapuro Amazaya Emitero: Kukwira mutero kwakananga pazvinhu zvakadai semafuta nendarama kunodya nokukwira kwapasi nokukura kwemitengo, kuchikuvadza mhuri dzine urombo nomutoo usingaenzaniswi.
Kugadzirisa idzi nhau kunoda kuti mari ishandiswe kwete bedzi kuzivisa chinjo dzokudzora asiwo kuzvipira kumiitiro inodzorwa. Kutanga kweDic Taxile Code (DTC) kwakapikirwa kanoverengeka asi kunoramba kuripo, murutivi nemhaka yezvigadziriso zvakawanda zvaizodikanwa kutsiva Chiito chiripo.
Mutengo Wemari Kupfuura Dhipatimendi: Basa Rezvinodikanwa Zvomuraudzo
Nepo mari iri chishandiso chikuru, hurumende inogonawo kuita chinjo duku dzemitero kupfurikidza nezvikumbiro zvokuwedzera zvezvipo kana kupfurikidza nezviratidzo pasi pemitemo iripo. Zvisinei, chinjo huru dzinoda Bhiro reMari. Mano eGST Council okuchinja mwero kupfurikidza nezviratidzo (pasina mvumo yeparamende) aderedza kuva noga kwemari pamusoro pechinjo dzisina kunanga. Kunyange zvakadaro, bhajeti inoramba iri nzvimbo bedzi apo hurumende inogona kugadziridza mitero yakananga, tsika, uye masangano mumugariro wakarongwa.
Dhaubhiri uye Mubhadhari Wemuterowo Zvawo: Migumisiro Chaiyoiyo Yenyika
Nokuda kwomushandi anobhadharwa mari, bhajeti inotema kuti mutero wakawanda sei unobviswa panzvimbo yavo (TDS) kubva pamubhadharo mwedzi mumwe nomumwe. Chinjo muchero chezvinotemwa zvinotevedzana, Chikamu 80C, kana kuti mari inobviswa yeinishuwarenzi yezvokurapa inotora mari yemusha. Kana muridzi muduku, anoronga zviziviso pamusoro pemitero inotedzerwa (Saundi 44AD) kana kuti muganhu wegadziriro yegadziriro yeGST inotema mari yavo. Murimi, kuchinja mukushanyirwa mari yemari kana kuti mari yokudiridza zvinotapura mari yavo.
Mari inodzorwa inotapurawo mufambiro wavatengi: kuderedzwa kwebasa retsika pazvinhu zvemagetsi kungaderedza mitengo, nepo wedzero muGST pamabasa okudyira ingaderedza kudya. chinjo dzemitero dzinowanzoiswa mumwaka yemitambo kuti dziwedzere kudikanwa kana kuti kudzorwa. Kunzwisisa uku kubatanidzwa kunobetsera vagari vemo kuronga mari yavo nezvisarudzo zvebhizimisi.
mhedziso
Kubva pakuronga mahwendefa emitero yavanobhadhara mari yavo voga kusvika pakutanga kuisa mitemo yemitero isina kunanga yakadai seGST, mari inochinja mamiriro ezvemari yevanhu vose. Kuchinja kwakaita mamiriro ezvinhu emunhu mumwe nomumwe.
Nokuda kwavadzidzi, vadzidzisi, uye nyanzvi, kunzwisiswa kukuru kwebasa remari yokuronga mugadziriro yomutero kunokosha kunzwisisa kuti zvisarudzo zvehurumende zvinoshandura sei kuva miuyo chaiyoiyo yezvemari. Sezvo India inopfuurira rwendo rwayo kumari inokwana mamirioni ane chiuru, bhajeti icharamba iri nhandare yokutanga nokuda kwemiitiro yemitero yakasiyana - siyana (hwunoronga kushambadzira nguva dzose pakati pokukura, kusasarura, uye chirango chemari.