Ingqwalasela yemithetho yoTshutshiso kwi-Indiya ’ iCandelo lobuTshaba

I-Indiya̱ iintlola kunye necandelo lokwamkela iindwendwe zisebenza kwisakhiwo serhafu esinamacala amaninzi esidibanisa umbindi, urhulumente, kunye nenkongozelo yasekuhlaleni. Le nkqubo iphembelela ngqo iindlela zokuqalisa, izigqibo zotyalo-mali, kunye nokhuphiswano olupheleleyo lwemirhumo yokhenketho yase-Indiya. Ukuqonda le nkqubo kubalulekile kubagcini-mathiriyeli bezindlu ezincinane ukuya kumatyathanga e-oweshela amazwe ngamazwe.

Umbindi we-Indiya’ ulwakhiwo lwerhafu kumashishini okhenketho luquka irhafu yefashoni nerhafu yeSebe (GST), irhafu yengeniso yequmrhu, imisebenzi yemali kwizixhobo nempahla engaphandle, kunye nerhafu yomgangatho wezobunewunewu yerhafu nerhafu yokuzonwabisa. Umaleko ngamnye uqulethe iimfuno ezingqalileyo ezichaphazela iindleko zokusebenza nengeniso

Ixesha langaphambi kwe-Greek kunye nokuguqukela kwinkqubo yerhafu emanyeneyo

Ngaphambi koJulayi 2017, icandelo labakhenkethi lasebenzisa uludwe oluntsonkothileyo lomsebenzi ophakathi, irhafu yenkonzo, i VAT, kunye neentlawulo ezininzi zengingqi. Umthengisi wehotele eMaharashtra, ngokomzekelo, wajamelana neerekhoda ezahlukeneyo zerhafu yerhafu yenkonzo esembindini kunye neVaTV kwigumbi loonozakuzakuhlala, ngokufuthi ezikhokelela kwimithwaliso yerhafu. Ukungakwazi ukubhalisa irhafu kwimali yerhafu ngaphaya kwala maphepha eencwadi ebhanki ebhankisweni abasebenzi abakhenkethi nabasebenzi bezokhenketho.

Ukuqalisa kwe-GST kwadibanisa le rhafu ingenayo kwirhafu enye, esekelwe kwindawo enye. Olu tshintsho lwasusa iziphumo ezinika imvume kwaye lwavumela amashishini ukuba afune ityala lerhafu elingeyongeneyo kwimpahla neenkonzo ezisetyenziswayo. Noko ke, utshintsho lwavelisa imiqobo emitsha yokuthobela, ingakumbi kumashishini amancinane angaqhelananga neenkqubo zokugcina amanani.

Ifashoni yerhafu yangoku yezoshishino zokhenketho

Ngoku amaziko okutyelela eIndiya axubusha ngokuyintloko ngeendidi ezintathu ezibanzi zerhafu:

  • [[UMTHWALO:0] Irhafu engajongwanga (GST) efaka isicelo kwindawo yokuhlala, kwiinkonzo zokuhamba, kunye nentengiso yevenkile yokutyela
  • [[UMTL:0] Irhafu edityanisiweyo iquka irhafu yengeniso yeshishini ngexabiso eliphakathi kwama-2% nama-30% kwiinkampani zasekhaya, kunye nokuhlawula ii-asethi nee-ces ezisebenzayo
  • Ibonisa imisebenzi kwiimpahla zekomkhulu, izithuthi, nokutya okukhethekileyo kunye nezinto zesiselo ezingenisiweyo

Ngokutsho koBungameli beTourism’ ingxelo yonyaka, eli candelo lifak' isandla malunga ne 2.7% kwi-Indiya’ ingqokelela yeGST iphelele, inani eligxininisa icandelo le’ ubunzima bezoqoqosho kunye neengxaki zalo zokuthobela irhafu.

Irhafu (iGST) kunye neshishini lee-arhente

IGST yeyona mbuyekezo ilandelayo iphambili yotshintsho lwerhafu oluchaphazela ukhenketho lwamaIndiya ukususela kwicandelo le’ inika imvume kwiminyaka yee-1990. IBhunga leGST lahlula-hlula iinkonzo zokhenketho olusekelwe kwimiqobo yemida kunye neendidi zeenkonzo, lidala isakhiwo sexabiso elithe thatyathelwe ukulungelelanisa ukuhlawulwa kwemali nesizukulwana sengeniso.

Icandelo le-GST leMigangatho yeeNkonzo zoBukhenkethi

Irejista yeGST esebenzayo kwiinkonzo zokhenketho nolwamkelo lobukrwada yenzelwe ukudibanisa intengiso ngexabiso kunye nohlobo lwenkonzo:

  • % (Inani elipheleleyo): iinkonzo ezibalulekileyo eziquka uhambo oluya kundwendwelwa ngabenzi abachaziweyo, kunye nendawo yokuhlala kwezinye izindlu zabahambi ezingabhaliswanga nakwii-shamshalas ezinesigqumathelo esingaphantsi kwe-Rs.1
  • 5%:[ iihotele zohlahlo-lwabiwo-mali ezinendawo yokuhlahlela i-R.1,000 ne-Rs. 2,500 ebusuku, kunye neenkonzo zevenkile yokutyela engeyoya-AC
  • %:[ I-hotel enendawo yokuhlola phakathi kwe Rs. 2,501 neR. 7 500 ebusuku, kunye neenkonzo zabakhenkethi zeempahla zasekhaya nezezizwe ngezizwe
  • 18%:[ Ihotele ezinendawo yokulawula igumbi phakathi kwe Rs. 7,501 ne Rs. 10 000 ngemini, kunye neenkonzo zevenkile zokutyela zokulinda kunye nezomoya
  • 28%: iihotele ze-lurry zegumbi ezinendawo ephezulu yeR. 10 000 ebusuku, kunye neenkonzo ezinikezelwe ziingingqi zokuzonwabisa ezichaziweyo

Abahlalutyi bathi i-28% yesiqwenga seendawo zokuhlala zobunewunewu ibeka iihotele zaseIndiya ezineenkwenkwezi ezintlanu kukhuphiswano oluphakathi kweendawo ezikhuphisanayo ezinjengeDubai, iThailand, neSingapore, apho iindidi zegumbi ezifanayo zitsala iVaT okanye irhafu yerhafu yentengiselwano phakathi kwe-5% ne-12%. Amaqumrhu eethazo eenjiko njengeFoffer of Hotel & Restaurant Associations of India (FHRAI) acelele iBhunga le-GST ukuhlisa iqondo eliphezulu eli-18%.

Ityala lerhafu yolwazi olungentla (ITC)

[[NTLA] Ityala lerhafu elisetyenziswayo livumela amashishini ukuba aphinde ahlawule iGST ahlawule kwintengo kunye neendleko zokusebenza ngokuchasene neGST aqokelela abathengi kwi-ofesi. Kumsebenzisi wehotele, i-ITC ingabhaliswa ekufumaneni iilinen, ifenisha, izixhebo zokucoca, izixhobo zokucoca, kwanemali yombane, ezi zinikezelweyo ezi zingeniso zisetyenziselwa iinjongo zeshishini.

Ngoko, i-ITC inkqubo ayinazo iingxaki. Abasebenzi bokhenketho kunye nabasebenzi bokhenketho, umzekelo, bajongene nemiqathango ekufuneni ityala ngeenkonzo ezithile. Ngaphezu koko, umthetho ofuna ukungqinelana kwee-invoice phakathi kwabathengisi nabathengi ngamacala asekhohlo enqanawa e-GST ungazilibazisa ii-frends kwaye wenze iintambo zebhotile ezisebenzayo zamasebe amancinane.

Ucelomngeni Lokuxhathisa Imithambo

Amashishini amancinane naphakathi alawula icandelo lokhenketho lwamaIndiya. Abakhenkethi abancinane, nabasebenzi abancinane bokhenketho, kunye nabanikezeli bezothutho bengingqi basoloko bengenabo abasebenzi abanikezelweyo. Ukutshintshela kwi-GST ngenyanga, kulandelwa yintshayelelo yenkqubo yokubuyisa nyanga zonke, ibangele ukudinwa okuphawulekayo. IBhunga le-GST ’ ukuboniswa kwemali egotyiweyo elula ye-ookhefisi abancinane abaqeshi bemali ngekota ejikelezwe ngezantsi kwe-R. 5 crore inike uncedo oluthile.

Phezu kwazo nje ezi zinto zibangela ukusetyenziswa kwemali yehotele encinane, indleko yokuthobela isoloko iphezulu kunendlela efanelekileyo. Uhlolisiso lwama-2023 olwenziwa liBhunga leSizwe le-Applient Economic Research (NCAER) lwabonisa ukuba amashishini amancinane abonakalisa umoya wokubuk ’ iindwendwe achitha umlinganiselo we-0.5% wexesha lawo lokuthotyelwa kweGST, umthwalo ochaphazela abasebenzi basemaphandleni abakhonza uhambo ngezokuzonwabisa kunye nentengiso yezolonwabo.

Irhafu neNtloko yoPhuhliso loBukhenketho

Urhulumente waseIndiya uye waqonda ukuba iintshukumisa zerhafu ezijoliswe kwintsebenziswano ziyimfuneko ukukhuthaza urhwebo lwabucala kwizibonelelo zokhenketho, ingakumbi kwimimandla ephantsi kwenkonzo enokuthi ifumaneke kakhulu. Ezi njongo zidityanisiwe kwi-Inhome Taxis Act, 1961, kunye nemithetho eyahlukeneyo ekhutshwe yiMinistry of Memone.

Iiholide Zerhafu Zeprojekthi Entsha Zokutyelela

Icandelo 80-ID loMthetho weTshetshi efunyenweyo linika iholide yerhafu yeminyaka esixhenxe yehotele ezakhiwe kwiindawo ezibaluliweyo ezifana nommandla weHimalaya, umNtlampuma Indiya, kunye neLakshadquast Islands. Iihotela ezi-Eligion kufuneka zivunyelwe yiNkonzo yeTourism kwaye kufuneka ziqalise imisebenzi phambi komhla ochaziweyo wokukhulula. Le njongo inyuse utyalo lwemali kwiindawo ezifana neSikkim, Mekhaya, kunye neziQithi ze-Andaman, apho iprojectal igwegwe ngaphandle kwenkxaso yerhafu.

Iholide yerhafu igubungela ikhulu 100% lengeniso evela kushishino lwehotele kwiminyaka emihlanu yokuqala, ilandelwa yi-50% yoncedo kwiminyaka emibini elandelayo. Esi sakhiwo siqwalaselweyo sinceda abasebenzi balawule ixesha elithe xhaxhayo lemisebenzi emitsha yokungenisa iindwendwe.

Izixhobo zokuxhasa ingeniso

Ngexesha leholide yerhafu, uMthetho weMali yerhafu uvumela ukuhla kwexabiso elikhawulezileyo kwimali ethile yekomkhulu esetyenziswa kukhenketho. Umzekelo, oomatshini kunye nezityalo ezisetyenziswa kwimisebenzi yehotele zingakhutshwa ngesantya esiphezulu kunezinto zorhwebo eziqhelekileyo.

Ukuncitshiswa kwemeko okungeniswe kwimisebenzi yezibonelelo ezivunyiweyo zokhenketho, njengamaziko endibano, umgangatho wegalufu, kunye neentambo, kungalungela ukuthengwa kwexabiso eliphantsi kocwangciso oluthile. Noko ke, inkqubo yovumelo ifuna isiqinisekiso esisuka kumsebenzi wezokhenketho, onokuthi uzise ukulibaziseka kwe-bhureaucrati.

Iindawo Ezikhethekileyo Zezoqoqosho Nezokutyelela Iindwendwe

I-Indiya̱ iSivumelo esikhethekileyo sezezoqoqosho sivumela ukusekwa kwe-SEZs ezinxulumene nokhenketho, ezinikela ukukhululeka kwimisebenzi yezithethe, imisebenzi yokukhupha irhafu yengeniso ngexesha elichaziweyo. Ngelixesha ingcamango ithembisa, eyona ngeniso phakathi kwabaphuhlisi bobubele ilinganiselweyo. Kuphela zimbalwa ii-SEZs eziye zafumana ubume bokusebenza, ngokwengxenye ngenxa yocelomngeni lokufumana umhlaba kunye nesakhiwo esinentlukwano.

Ukuhlawula Irhafu Nokuhlawula Irhafu Kushishino Lobuk ’ Iindwendwe

Irhafu yengeniso ehlawulwayo eIndiya iye yancitshiswa ngokuthe ngcembe ukuze inyuse ilizwe i’ i-styles zotyalo. Iinkampani zasekhaya zingakhetha irhafu evumelanisiweyo ye-22% (unyuso kunye ne-sesces) ukuba zibalaselisa ii-parafu ezithile, zizisa isantya esisebenzayo kwi25,17%. Iinkampani ezintsha zokuyila ne-hotele ezimiselwe emva ko-2019, umlinganiselo we-15% ufumaneka phantsi kweCandelo 115B, ngokomcimbi wemiqathango.

Oku kuncitshiswa kwenze i-Indiya yaba nokhuphiswano olungakumbi olunxulumene nezinye iindawo zokukhenketha zase-Asia. Kodwa, isakhiwo esintsonkothileyo se- surforethi sithetha ukuba amaqela afumana iindwendwe aphezulu ajongene nerhafu esebenzayo phantse kuma-30%.

Isiluvo sokuThwalisa irhafu

Abasebenzi abancinane nabameli bokhenketho abanezikhundla zokuhamba abanokujika ngaphantsi kweR. 2 crore ingakhetha isicwangciso sokuhlawula irhafu phantsi kweCandelo 44A. Eli lungiselelo libonisa ukuba i50% yee-risithi ezibhityeleyo zingumvuzo woshishino, ikwenza lula ugcino-zincwadi kunye nokunciphisa iimfuno zophicotho. Kubenzi beminxeba yasekhaya kunye nabalawuli abakhululekileyo, eli cebo linika isinqumlisi esiluncedo.

Ukudlulisa iMiba yokuHlahlela yeNkcubeko yeNtlanganiso

Amatyathanga e-hotele asebenza eIndiya ngezivumelwano zolawulo ajongene nokuvavanywa kwe-prince. Amagosa erhafu aseIndiya asoloko ehlola ukuba ngaba iindleko zolawulo, intlawulo yobukhosi, kunye neendleko zelayisensi ezihlawulwa kwiinkampani zangaphandle ezingoomzali zigunyazisa i-ham-ngamsha; ixabiso lobude. Ukudutyulwa kwengeniso ekhutshwayo ekhutshelweni kuye kwakhokelela kumatyala amaninzi aphezulu. Izigqibo zakutshanje zenkundla zinike ukhokelo olucacileyo, kodwa ukungaqiniseki kuhlala kusemngciphekweni kubasebenzi basemzini.

Izithethe Nezokhenketho Zezizwe Ngezizwe

Imisebenzi yezorhwebo ichaphazela icandelo lokhenketho ngeendlela ezimbini eziphambili: ukungeniswa kwezinto zemali ezingundoqo zolwakhiwo lwehotele nokuhlaziywa, kunye nokungeniswa kwee-ontensitimenti ngezakhiwo ezihlaziyiweyo kunye nezibonelelo zobunewunewu. I-Indiya’ ilawula amasiko ezixhobo zobukrwada ezinjengezixhobo zekhitshi, isixokelelwano se-HVAC, kunye nokuqubha kwemidi yemijelo ye-frilt kusuka kwi-10% ukuya kwi-25%, kunye nee-cess kunye nentlalo-ntlalo.

Izixhobo zokundwendwela ezingenisa iziXhobo eziManyeneyo

Ukukhululeka okuthile kukhona kurhwebo olunxulumene nokhenketho. Umzekelo, abasebenzi bokhenketho abajongene nokhenketho bangangenisa izixhobo ezikhethekileyo ezifana ne-paragliding mahnters, igiyeri yomlambo, kunye nezixhobo zokunyusa iintaba phantsi kolawulo lomsebenzi ovunyiweyo. UBulungiseleli bobuTourism kufuneka buqinisekise ipromplate ̱ i-amiglisect. Le nkqubo, ngexa iluncedo, ingangqinela abasebenzi abancinane.

Impembelelo Kwabakhenkethi Ababotshelelwe Ngesithuthuthu

Abakhenkethi abathwele ibhanti eliziswe eIndiya, umsebenzi wemali kubakhenkethi abanobunewunewu kunye neebhasi ezincinane umba obalulekileyo. Abasebenzi abaninzi bakhetha ukuqesha iimoto zasekhaya kunokuba bazise kwamanye amazwe, balinganisela amandla abo okunika amaqela okhenketho lwenqanawa oluthe kratya. Utshintsho lokunciphisa umsebenzi wezorhwebo kwizithuthi zabakhweli ezisetyenziswa kuphela ekukhenkezeni lunganyusa umgangatho wenkonzo.

Irhafu nooLevi abakumgangatho kaRhulumente

Ngeli xesha irhafu engekho ngqo eninzi, oorhulumente bamazwe bagcina amandla okukhupha iirhafu ezithile ezichaphazela ngokuthe ngqo amashishini okhenketho. Ezi ntlawulo zongezelelelo zongeza kwirhafu epheleleyo kwaye zingenza umahluko kwixabiso lokusebenza lorhulumente.

Irhafu Nerhafu Ekhuthaza Ukuzonwabisa

Ireyista ezininzi ze-levy irhafu yobunewunewu kwindawo yokuhlala ehotele ngaphezulu nangaphezulu kwe-GST. Umzekelo, uMaharashtra ubeka irhafu yobunewunewu efikelela kwi-12% kwi-parifti yamagumbi angaphezulu kakhulu kwe-R. 2,500, kunye neKarnataka ine-levy efanayo. Le rhafu ayinatyala elilinganayo kwityala le-GST, ngokunempumelelo ukwandisa indleko yabathengi. I-GST idityaniswe kunye nomgangatho wobunewunewunewunewu werhaful-iiifola ye-35% kumagumbi ehotela.

Irhafu yokuzonwabisa yenye ireyijini karhulumente esebenzayo kwiipaki zamanzi, kwiipaki zokuzonwabisa, nakwimiboniso yelifa. Isantya seGoa siyahluka-hluka ngokubanzi: I-20% ekungeniseni amathikithi ukuya kwiindawo zokuzonwabisa ezingundoqo, lo gama iRajasthan inesantya esiphakathi esisisi-10% kwimisebenzi yenkcubeko.

Irhafu Yasekuhlaleni Nempembelelo Yayo

Iinkampani zikaMasipala kunye namaqumrhu asekuhlaleni anyanzelisa irhafu yazo, kuquka irhafu yondwendwe olundwendwe okanye irhafu yokuhlala [. Ezi ziqokelelwa njengemali emiselweyo ngegumbi ngalinye ebusuku kwaye zisoloko zibhengezwa kancinane, nto leyo ekhokelela ekunganeliseki. Iibhodi zokuthengisa ezifikela zikhuthaze ukuhlanganiswa kwerhafu yazo zonke iintengiso zobulali ukuphucula irhafu yokukhanya.

Impembelelo Yamagunya Erhafu Ekukhuleni Kwehlelo

Isiphumo sonyuselo lwe-Indiya’ imigaqo-siseko yerhafu kwicandelo lokhenketho ijikelele ngeendawo ezininzi. Ngeli xesha utshintsho luphucule imekobume yerhafu, icandelo lihlala lichaphazelekile kutshintsho lwesantya nokuntsonkotha kolwamkelo.

Ukukhuphisana Kohambo LwamaIndiya

Ixabiso lokhuphiswano lingundoqo owenzelwe ukunqanda ukufika kwabakhenkethi behlabathi lonke. I-India ’ isebenza kakuhle irhafu kwindawo yokuhlala yehotele ephezulu, xa ifakela kwi-GST, irhafu yobunewunewu, kunye nemali ehlawuliswayo yasekuhlaleni, ingagqitha ku 35%. Oku kungaphezulu kakhulu kuneendawo ezikhuphisanayo ezinjenge Thailand (7% VAT), i-Indonesia (10% VAT), kunye neVietnam (8% VAT).

Ingxelo yeNkcubeko yeHlabathi yezeMpuzo yeMerika i-Indiya imalunga nama-38 e-Economic Forum jikelele kodwa iphawula ukuba ixabiso lokukhuphisana lihlala lingubuthathaka ngokunxulumene nezinye iintengiso zase-Asia. Ukulungelelanisa irhafu yehotele yobunewunewu kungenza i-Indiya ’ ingcono; imincili.

Ukuziko lwerhafu nerhafu

Uzinzo lwerhafu lunguthunywa obalulekileyo kubatyali-mali bangaphandle abacinga ngemisebenzi yokuphuhlisa ihotele eIndiya. Ukutshintsha rhoqo kwimigangatho ye-GST nokungaqiniseki ngokugcinwa kwentshukumisa kuthintela izivumelwano zemali ezithe zadlula ixesha elide. Ukuphuhliswa kwemithetho yeThohohoyo Esezantsi, ebisoloko iqwalaselwa iminyaka, kunganika ucalulo olufunekayo ukuba iwiswe.

Phezu kwazo nje ezi zinto zixhalabisayo, iIndiya yatsala iFDI ingeniso emalunga nezigidi ezisisi-4,2 zezigidi zeerandi kwicandelo lokhenketho nobuka iindwendwe kwiminyaka emithathu edluleyo, nto leyo ebonisa ukuba umnikazi wemali usahlala eqinile. Iiholide zerhafu kunye namalungiselelo okuhla kwexabiso athenjiweyo achazwa njengoothunywashe abafanelekileyo kwiingxelo zeprojekthi.

Impembelelo yomsebenzi neMashishini amancinane

Ngaphezu kwama-80% e-Indiya’ abasebenzi bokhenketho baqeshelwe kumashishini amancinane nangacwangciswanga. Kula mashishini, iindleko zokuthotyelwa kwerhafu nokoyika izigwebo kuthintela ukwenziwa okusesikweni. Inkqubo yeGST i̱ ukushicilelwa kwemilinganiso yamanani, ngeli xesha iphucula ukubonakala, ngokungaqondanga ityhalele abanye abasebenzi kwizoqoqosho ezingacwangciswanga.

Isiqalo se sokwenza ishishini utshintsho, kuquka ubhaliso lwe GST olulula kunye nokufumaneka kweInighouse Management System, lujolise ekuziseni abadlali abancinane kumnatha werhafu. Noko ke, ukufikelela ngaphandle nemfundo kuseyimfuneko ukuba olu tshintsho luza kufumana iziphumo ezipheleleyo.

Utshintsho Lwakutshanje Neenkcubeko Zexesha Elizayo

IBhunga leGST liye lasabela kwingxelo yezoshishino, lisebenzisa utshintsho oluninzi olujolise ekunciphiseni umthwalo werhafu nokuthoba intsebenziswano yamashishini okhenketho.

Utshintsho lweBhunga leGST

Ngo-2023, iBhunga leGST lacebisa ukuba kuthotywe iGST kwiinkonzo ezithile zokulungiselela ngaphandle ukusuka kwi-18% ukuya kwi-5% ngaphandle kwetyala lerhafu elingenisiweyo, ukungenelwa kokhenketho lwenkomfa kunye neMiCII (Iintlanganiso, iiNkomfa, kunye neMibuliso). IBhunga likwathathe uncomelo lokunciphisa incopho yendawo yehotele esuka kuma-28% ukuya kwi-18%, nangona isigqibo sokugqibela sigqityiwe.

Ukuqalisa Iphulo le-GELTAT lamkelwa ngabagcini-mashishini njengendlela yokucombulula ityala lerhafu ngokukhawuleza. Phambi kokuba iqaliswe, amashishini ajongene nexesha elide lokubekwa kwetyala kwiiNkundla eziPhezulu ukwenzela imibandela ecacileyo yokuhlelwa.

Uqokelelo lwamanani kunye nenkqubo yokukhupha

I-Indiya̱ ulawulo lwerhafu luye lwaqhubela phambili ngokungqongqo ekuqulunqeni imivo. Inkqubo yokusebenza kwe-e-intevority, ekuqaleni enyanzelisa amashishini amakhulu, inyuselwa kwishishini elincinane elikwicandelo. Kubasebenzi abakhenkethi namashishini okungenisa iindwendwe, oku kuthetha ukuba kuxelwe ixesha lokwenene lokuthengiselwa kwezoshishino zeshishini, ukunciphisa umlinganiselo we-GST xa ingena kwintengiso yerhafu.

I- Inkqubo yolawulo lwe-invoice (IMS) ngoku ivumela ababuthi berhafu ukuba balawule ngcono iirekhodi zabo zonikezelo, banciphise ukungahambelani kunye kunye nokuphucula ixesha eliphindiweyo. UBulungiseleli bobuTourism buye basungula ukhuthazo lokuphapha ukunceda amashishini amancinane anomoya wokungenisa iindwendwe alungelelanisa nezi zixhobo zamanani.

Ukuzithethelela

Amaqumrhu eshishini ayaqhubeka etyhalela isakhiwo sesantya se-GST esilula nesineminyinge embalwa. Into enconyelwayo kukupheliswa kwesiqwenga se-28% sokuhlala ehotele, iphikisa ngelithi ubunewunewu asiyondlela yokuthethelela irhafu yerhafu yebhaso. Ingxoxo yezoqoqosho icebisa ukuba ingeniso yengeniso evela kumlinganiselo ophantsi ingathintelwa ngobuninzi obuphezulu nokuthobela okuphezulu.

Kwirhafu engqalileyo, urhulumente uye wabonakalisa injongo yakhe yokusebenzisa iKhowudi Yerhafu Ethe ngqo ehlaziyiweyo kwiminyaka emibini elandelayo. Ukuba le khowudi intsha iqinisa ukukhulula okukhoyo, inciphisa, kwaye inika irhafu eqinisekisiweyo kwimisebenzi yezentlalo, ingavula ingeniso ephawulekayo kwicandelo.

Isiphelo

I-Indiya̱ imigaqo-nkqubo yerhafu yokhenketho kunye necandelo lokwamkela iindwendwe iye yavela ngokuqwalasela ukususela ekusungulweni kwe-GST. Inkqubo yerhafu edityanisiweyo yasusa ukuhlawulwa kwerhafu kwaye yavumela ityala lerhafu elingenisiweyo, elinceda ukubonelela ngetsheyina. Iiholide zerhafu kunye nezincopho ezithenjiswayo ezithenjiswayo ziqhubele phambili inkqubela phambili yezibonelelo kwimimandla ekude

Kanti, irhafu ephezulu esebenzayo kwixabiso lokuhlala, ukuzingisa kwerhafu yomgangatho wobunewunewu karhulumente, kunye nemithwalo enyanzelisayo kumashishini amancinane iyaqhubeka inyanzela icandelo i’ inokwenzeka ngokupheleleyo. IBhunga le-GST ̱ ukubukezwa okuqhubekayo kwamatye esantya kunye nemithetho yerhafu ethe ngqo elindelweyo imela amathuba abalulekileyo otshintsho.

Abaxhasi abangaphaya koshishino-lwazi ```Ii-Indiya#817'; indawo ekwindawo yokhenketho lwehlabathi, nabasebenzi bokhenketho, kunye neebhodi zombuso zokhenketho-okhenketho-okanye kufuneka bagcine ulwalamano olwakhayo nabenzi benkqubo. Ukunciphisa okuxhotyisiweyo kwi-hotele yobunewunewu ye-GST, ukwenziwa kwemali yasekuhlaleni, kunye nezixhobo ezinyusweyo zokusebenzisa amanani zingenza i-Indiya i-Ù i-a17 imendo zokhuphisana lwendawo yokhenke. Ukufumana olu mlinganiselo phakathi kwemali kunye nolwando lwamashishini kuza kuchaza icandelo ̱ ukusetyenziswa kwezixhobo zorhwebo ngeshumi elizayo.