Icandelo le-Indiya elithunyelwa kwamanye amazwe linesiseko soqoqosho lwelizwe, ukuqhuba umsebenzi, iindawo ezigciniweyo zotshintshiselwano zangaphandle, kunye nolwando loshishino. Ngokuphuma kwamanye amazwe okunika ingxelo engaphezu kwe-20% ye-GDP, inkqubo yokusingqongileyo `kodwa inkqubo yerhafu-si) isebenzisa impembelelo enamandla kukhuphiswano lwempahla yamaIndiya kunye neenkonzo kushishino lwehlabathi jikelele. Iinkqubo zerhafu zokuvelisa imali, izigqibo zorhwebo, kunye nemithwalo enyanzelisa abarhwebi beenqanawa, echaphazela ngokuthe ngqo amandla abo okunyusa ukhuphiswano kunye nemisebenzi yomlinganiselo. Ukuqonda le mithetho yemidlalo ibalulekile kubenzi abafuna ukunyusa ulwando kunye nemisebenzi efuna ukurhweba ngeendawo.

Ingqwalasela yamapolisa erhafu aseIndiya Achaphazela Amazwe Angaphandle

Ucwangciso lwerhafu ye-Indiya yokurhweba ngaphandle luvele ngokuphawulekayo kwishumi leminyaka elidluleyo. Ukungeniswa kwerhafu yeeNkundla neNkonzo (GST) ngo-2017 yayilutshintsho olubonakalayo, kuthabathelwa indawo uludwe lweminyhadala phakathi kunye norhulumente ngerhafu edityanisiweyo kunye nenkqubo yerhafu engangqalanga. Kubahambisi-mazwe, i-GST yazisa idinga lentengiso yerhafu engenamthungo kwaye yanciphisa ukuhlawulwa kwerhafu. Kodwa, ukuphunyezwa kwayo kwaziseka irhafu entsha yokuthobela, enjengomyalelo wokubuyisela nokuhamba ngomlinganiselo wemiqathango yemibutho yemiba.

Ngaphaya kwe-GST, iinkqubo ezicacileyo ezithunyelwa kwamanye amazwe ziquka ulungiso lwemisebenzi yezorhwebo, imisebenzi yokurhweba ngaphandle kwenqanawa kwiimpahla ezithile, kunye nesuti yezicwangciso zokhuthazo. I-FTP Yorhwebo yangaphandle ilungisa le miqathango ukuhambelana neenjongo zoshishino lwasekhaya kunye nezibophelelo zorhwebo lwezizwe ngezizwe. Izixhobo ezingundoqo ziquka ukumiselwa komsebenzi/ukungagunyaziswa kwemithetho yokukhulula irhafu (njengokuba i-Daty Reback and Imvume yokugunyaziswa), ukukhulula irhafutheliswa kwerhafu phantsi kweCandelo 10A leCandelo leMteko yemiqathango yeMimandla ekhethekileyo yezeMfuyo (SSZ), kunye neMidlalo yorhwebo ephuma e-Malikenteneyo evela eIndiya (MEIS), ngoku i-AIS, phantsi kwenkqubo ye-Registration of Tries Cooserties and Coocts (Roperations).

Inkqubo yerhafu ikwadibana nezivumelwano zorhwebo zesisa (FTAs) kunye nezivumelwano zorhwebo, ezichaphazela izindululo zomthetho kunye nokufumaneka kwentengiso. Isiphumo sokuqukunjelwa kwezi nkqubo likrele elinokukhutshwa kabini: zinganika ingeniso engundoqo, kodwa zikwabeka nomgangatho ophezulu wolawulo ohluka ngomlinganiselo womgangatho oqinileyo.

Imiphumo Emihle Yamagosa Erhafu Ekuhambiseni Iinkonzo Ehlabathini

Umthwalo werhafu oncitshisiweyo ngokucinezelwa nokukhutshwa

Enye yezona ndlela zithe ngqo zokukhuthaza irhafu ethunyelwa kwamanye amazwe kukuhlisa umthwalo werhafu kwiimpahla nemisebenzi ethunyelwa kwamanye amazwe. Phantsi kwe-GST, ezithunyelwa kwamanye amazwe azinamdla, intsingiselo yezorhwebo ezithunyelwa kwamanye amazwe zingabiza irhafu yegalelo elihlawulelwe amagalelo asetyenziswayo ekuveliseni. Oku kuphelisa inxalenye yerhafu kumaxabiso athunyelwa kwamanye amazwe, ukwenza iimveliso zamaIndiya zikhuphisane ngakumbi kwintengo yexabiso lehlabathi lonke. Ngokufanayo, i-Duty Reackback ithective ivumela abarhwebi beemfuno zemali ezirhoxiweyo ezihliweyo, iindleko ezithelelwa phantsi kwengeniso ezingenisiweyo.

Iinkonzo zabarhwebi abarhwebi abarhwebiswe kwamanye amazwe − ingakumbi kwi-IT, inkqubo yeshishini ikhupha ukurhweba, kwaye ibuza/ukurhwebelana phantsi kwe-GST kuye kwaba ngumsizi omkhulu. Ukukwazi ukuzibiza ukuba i-GST ikhuphe irhafu yegalelo ngaphandle kokuhlawula irhafu kubathengi baphesheya kwelizwe lonke inciphise iimfuno zekomkhulu lokusebenza kwaye ikhuthaza ukunikezelwa komda wenkonzo. NgokweNkonzo yezorhwebo, iinkonzo zokurhweba ngaphandle komndiliseko zikhule ngomlinganiselo we-12% ngonyaka ngaphezu kweminyaka emihlanu edluleyo, nto leyo enokuthi ifanele ithatyathwe yile le rhafu.

Ukwanda kwecandelo lokuqhuba okujoliswe kuko okukwiNtlalo-ntle

I-Indiya iye yasebenzisa iintshukumisa zerhafu ngokwembali ukukhuthaza ukuthunyelwa kwamanye amazwe. IMeccandese Exports ukusuka kwi India Scheme (MEIS), ngoxa ithathelwa indawo, ibonelele umsebenzi wokutyala ityala elixabisa 2-5% yexabiso lokuthunyelwa kwamanye amazwe kwimveliso ezifanelekileyo. [RFLDTEP], ijolise ekulungiseni irhafuthe nemisebenzi engakhange iphinde ifakwe phantsi kwe-GSTS okanye umsebenzi otsalayo, igquthe umlinganiselo ophezulu wemveliso yemveliso nemali. Ezi zicwangciso ziphumelelayo zinciphisa izinga lerhafu esebenzayo kurhwebo oluthunyelwa kwamanye amazwe, ukuphucula urhwebo lwemichini, iimveliso ze-epente, kunye neemveliso ze-e-ediolensi, kunye ne-omati.

Ukongeza, [[NTS:0] i-Rebate of State and Central Irhafu kunye namaLevi (i-ROSCTL) yempahla kunye necandelo elenziwe nge-up wishiti inika ibhaso efanayo, inceda abarhwebi bempahla bamaIndiya ukuba bakhuphisane namazwe afana neBangladesh ne-Vietnam anabathori zerhafu ezilula. Umphumo ube ngu-15/18% kulwando lwemilaphu ethunyelwa kwamanye amazwe ukusuka ku-2021 ukuya ku-2023, njenge-data nganye yeshishini.

Isakhiwo serhafu esilula phantsi kweGST

Phambi kwe-GST, abarhwebi beerhafu babejongene nerhafu eyahlulweyo eneerhafu ezininzi eziphakathi kunye nezombuso, `irhafu zerhafu-ntengiso, i VAT, i-CST, irhafu yokungena, kunye nerhafu yenkonzo-nkonzo (inye eneemfuno ezahlukeneyo. Ukulungelelaniswa kweGST kwanciphisa inani lemirhumo yerhafu kwaye kwavumela iimali zerhafu zegalelo zegalelo ukuba zihambele phambili kwimida yombuso. Oku kuthotho-mali kunye nokukhutshwa kolawulo lweqela loshishino olungundoqo. Uhlolisiso lweBhunga lwesizwe lobuzwe lobuGST kuhla iindleko zerhafuthelo-o-mali ekhutshwayo (NCAER) kuqikelelo lwe-25% kwiminyaka yokuqala emibini yokusebenza.

Ngaphezu koko, ukuveliswa kwendlela ye-electronic esetyenziswayo kunye nenkqubo ye-"Turant" (i-quick) yendlela yokulungisa i-arejistation ikhutshiwe kwintengo yabarhwebi abaninzi, iphucula uhambo lwemali. Umzekelo, abahambisi benqanawa abafake phantsi kwe-"LUT" (Imvume yokuhamba) bangathumela ngaphandle kokuhlawula i-IGST emdeni, bathintele imfuneko yokunyusa imali yemali yemali ehlawulwayo baze balinde ii-rending.

Ucelomngeni Nemilinganiselo Yamarhafu Akhoyo Namhlanje

Iindleko eziphezulu zoqoqosho kunye nokuntsonkotha

Ngaphandle kokubekwa kwentsebenziswano, inkqubo yeGST ihlala inzima kubarhwebi abathunyelwa kwamanye amazwe. Iimfuno zokuthutha irhafu ziquka i-GSTR-1, i-GST-3B, kunye nesicelo esahlukileyo (iGSTR-9 okanye isicelo sencwadi yezandla) sokufaka igalelo lerhafu yerhafu. Abarhwebi abarhwebi abarhwebi abarhwebi abathenjiweyo basoloko bengenazo izifundiswa zerhafu ezithenjiweyo, ezikhokelela kwiimpazamo, ukulibazisa, kunye nezisohlwayo. Imfuno yokudibanisa intengoleko ngomthwalo ozileyo. Ngokwe-2023 uhlolisiso lwe-Foffrection of the Inters Exportations (FIO), ngaphezu kwe 60% yabasebenzi abancinane nabarhwebi abatheli abatheli berhafu ezixelwe ngaphezu kwama-40 ngenyanga kwimisebenzi yerhafu.

Ukwanda kodweliso olukhethekileyo lwemiqathango ehlukeneyo kunye nogcino-lwazi lubangela ukudideka. Umzekelo, i-RDTEP igquma isantya eshlukeneyo kwimigca engaphezu kwe-8,000 yomphathi-mikhosi, kwaye abahambisi-mazwe kufuneka babale izibhengezo ngokuchanekileyo ngokweemveliso kunye nolwandiso lwexabiso. Utshintsho oluthe rhoqo kwinani kunye nokufakwa/ukufakwa kwemveliso kunye nokubekwa kwemveliso kubangela ukungaqiniseki kwaye kufuna ujongo oluqhubekayo.

Ukungabi nakuzaliseka koMgaqo-nkqubo nokungaxelelwa kwangaphambili

Inkqubo yerhafu eIndiya inotyekelo lokutshintsha ngokukhawuleza, ngokufuthi neziphumo ezibuya umva. Umzekelo, ngexesha lesifo se-COVOID-19, urhulumente wasungula umsebenzi owethulwayo okwexeshana kwizinto ezithile ezibalulekileyo ukulawula amaxabiso eempahla zasekhaya, eyaphazamisa ukunikezela ngemixokelelwano yabathengisi abathunyelwa kwamanye amazwe ababesele befumene intengiso. Ngokufanayo, utshintsho kwinani le-GST kwizinto ezingenisiweyo . Elifana nokunyuka kwempahla ukusuka kwi 5% ukuya kwi12% kwi 2022,24.

Oku kungaxelwa kwangaphambili kuthintela utyalo-mali lwexesha elide kumsebenzi okhutshelwe ngaphandle. Ulawulo oluzinzileyo lwerhafu lungunobangela obalulekileyo kumafekta amazwe ngamazwe ajonga iIndiya njengesazulu sokurhweba kwamanye amazwe. Ngokwengxelo yeBhanki yehlabathi "Ishishini Lorhwebo", inkqubo yerhafu yaseIndiya ihlala yenye yezona zinto zithintelayo kakhulu kubenzi bokurhweba kwamanye amazwe, nangona iphuculwa kwezinye iindawo.

Ukulibazisa Kwirhafu Nakumatyala Erhafu

Nangona inkqubo ye GST ithembisa ukurhoxa ngokukhawuleza, abarhwebi abaninzi basenolibaziseko olubalulekileyo. Amaxesha okulungisa asoloko enwebeka ukusuka kwiinyanga ezintathu ukuya kwezithandathu, maxa wambi kungenxa yesixokelelwano seglits okanye uvavanyo lwezandla. Ukusebenza kwekomkhulu-intentensitha zokurhweba ngaphandle, olo lungakhubazeka. Ingxaki ingakumbi kubahambisi-nkonzo, njengoko inkqubo yokuqokelela irhafu yento engundoqo kwimibhobho efakwe ngomlinganiselo ongaphantsi kweqandayo inciphiswe kwimibhobho encinci kunezinto ezithengiswayo. Ingxelo ye 2024 yekhampasi-olethi yokurser nePronsela kunye ne-Purcesterorser (CA) yaphawula ukuba ngaphezulu kwe-crefre ephakathi kwe-GSTSDifreafs yayimin eninzi kakhulu kwiinyanga ezintandathu ezinqamlene

Ngaphezu koko, ukunqongophala kwendlela yokuzibiza ngokuhlahlela izinto ezisebenza kwimisebenzi (apho umlinganiselo werhafu engenisiweyo ugqitha irhafu ekhutshwayo) imikhosi yabarhwebi abathunyelwa kwamanye amazwe ukuba bathwale umlinganiselo ophezulu wetyala. Oku kudibanisa ikomkhulu kwaye kwandisa ukuxhomekeka kwinkxaso-mali yangaphandle, ukuphelisa kwaoko kukhuphiswano oluthenjiselwa ukuphucula.

Uphando lwe Case

Imigca ebhaliweyo ne-Applel: Irekhodi exutyiweyo

Icandelo lelaphu linikwe ingeniso ephambili yezikhuthazo zerhafu ezijoliswe kwintengiselwano. Phantsi kwe-Merchandises Transports ukusuka kwi-Indiya Secreary (MEIS), i-laphu elithunyelwa kwamanye amazwe lifumene umsebenzi wetyala elisisikali esisisi-2-5% sexabiso lokurhweba kwamanye amazwe, elinokusetyenziselwa ukukhupha igalelo elikhululekileyo lomsebenzi. Oku kunciphisa ngokunempumelelo ixabiso lemichako ekrwada kunye nokhuphiswano oluphuculiweyo. Noko ke, ukuguqulwa kweRDTEP ngo-2021 kwemilibo yokuncitshiswa kwemichingi, nto leyo ibangela ukurhoxiswa kwenteko yexeshana yentengiso kwi-RSTCL. Kodwa, ngokufakwa kwemirhumo yemali efunyenweyo, ukukhutshwa kokhuphiswa kwexabiso lokukhuphiswa kwemali-4.2023 yezigidi zezigidi zezigidi ze-20.

Isifundo esingundoqo sikukuba ukungaguquguquki kwemithetho yerhafu kubaluleke kanye njengesantya esipheleleyo. Ukuzihlaziya rhoqo kubangela ukungaqiniseki nokunyanzela abahambi ngelizwe ukuba bathathe imbonakaliso emfutshane, kuthintele utyalo-mali ekuphuculweni komgangatho kunye nokwakhiwa komsantsa.

Iintsana Nempahla Yenyawo: Zihlala Ngokutya Okungalawulekiyo

Icandelo lesikhumba, elijoliswe kwiTamil Nadu ne Uttar Pradesh, linezikhuthazo zerhafu ezixhaphakileyo zokwandisa iinyawo zalo zomhlaba wonke. Abarhwebi bangenelwa kurhwebo olukhululekileyo lwezikhumba nemichiza phantsi koluCwangciso logunyaziso oluphambili, kunye ne 2,5% yomsebenzi wokuthenga ityala ngaphantsi kwe-Mercandise Transports ukusuka eIndiya Scheme. Ezi zinyathelo zincede iIndiya ukuba ibe ngumhambisi wesibini wesikhuseli-phambili seembadada ehlabathini emva kweTshayina, ngokurhwebela kwamanye amazwe ngonyaka ongaphezulu kweshumi elinesihlanu lamawaka amabini aneshumi elineshumi elinesibini aneshumi elinesibini lamawaka aneshumi elinesibini aneshumi elinesibini.

Noko ke, icandelo lisaxabana nemilinganiselo yerhafu yomgangatho karhulumente. Umzekelo, irhafu eyongezwe ngexabiso kwisikhumba esigqityiweyo yahluka-hluka kumazwe phambi kwe GST, idala indawo yokudlala engalinganiyo. Kwanaphantsi kwe-GST, ikhowudi ye-hsn ephosakeleyo kwimveliso ezithile zesikhumba ngamanye amaxesha ikhokelela kwiintengiso ezingalunganga kunye neempikiswano. Ukubekwa kwemiqathango yeyunithi kunye nokuqinisekisa ukuba iyunifomu yomthetho wokhuphiswano izakunyusa ukhuphiswano lwecandelo.

Ubuxhakaxhaka bolwazi neenkonzo: Umzekelo werhafu yokungabikho komdla

I-ITY kunye nenkqubo yeshishini yokukhupha ingeniso (BPO) zixhaphakile ngokwenxalenye ngenxa yolawulo lwerhafu olungenisa ezinye iindawo. Iinkonzo ze-software ezithunyelwa ngaphandle ngezixhobo ze-elektroniki zinikwe umlinganiselo ka-0-wenu phantsi kwe-GST, zivumela iinkampani ukuba zifumane igalelo legalelo le-GST kwisiseko senkqubo, kwi-hardware, kunye nokuqeqeshwa kwabasebenzi. Ukungahoywa kwerhafu yenkonzo kurhwebo kurhwebo oluthunyelwa kwamanye amazwe phambi konyaka ka-201717.

Kodwa ke, icandelo lijongene nocelomngeni lokuzibanga ii-refounds zolwazi olungenisiweyo ezisetyenziselwa iinjongo ezininzi (umz., ubhaliso lwamafu olusetyenziselwa abaxhasi basekhaya nabathunyelwa kwamanye amazwe). Imfuneko yokugcina iirekhodi ezahlukeneyo ukwenzela iinjongo zerhafu yongeza ubunkimbinkimbi. Ezinye iingcali zicebisa ukuba kwamkele inkqubo esekelwe kwimirhumo esekelwe kwimirhumo yenkonzo yale mihla ilungelene nemizekelo yokuhambisa iinkonzo zale mihla.

Icebiso leMigaqo eGunyazisa uKwandiswa

Ukusuka kwiiNtloko ukuya ekuTyeleni iNtloko

Ngeli xesha izikhuthazo zerhafu ezithe ngqo ezifana nokubolekisana ngetyala kunye nokukhulula zisebenza, zikwayila ukujijeka nokumema iingxabano. Indlela elula enokuthi ixhase ukucutha umthwalo werhafu kwizakhiwo eziphuma kwamanye amazwe ngeinguqu: ukunciphisa isantya se-GST kumacandelo athumela ngaphandle, ukwandisa umlinganiselo we-zero-o-reki enxulumene norhwebo, kunye nokuphelisa izakhiwo zemisebenzi ezikhutshelwa ngaphandle. Inyathelo likarhulumente lakutshanje lokuvumela i-e-commerces ukurla ngaphandle kwesakhiwo sorhwebo ukuba sifumane izinto ezithengiswa kwimigangatho ye-intanethi linyathelo elilungileyo elihamba kakuhle kweli cala.

Ukuqinisa Ubuchule Obumnandi

Ukulibaziseka kwimiboniso ye-oyile ikukukhalaza okusebenzayo phakathi kwabarhwebi abathunyelwa kwamanye amazwe. Ukusebenzisa inkqubo yokulungisa esekelwe ngokupheleleyo kumngcipheko obangelwa yiyo, kufana ne "Traff" imodeli yendlela yokusebenza. Umzekelo, i-GST/HST ingcingo ebanzi yenkqubo yenkqubo eninzi ngeentsuku ezili-14. I-Indiya iyakwazi ukujolise ixesha elifanayo lokusebenza kwe-GST kuthutho, isebenzisa i-data efunyenwe kuqala kwi-GST ibuyisela kunye ne-invoices. Isebenzisa i-fdroot yonke i-fd zicaciciswe ngeentsuku ezingama-30, ngenzala kubambeko, inika intelekelelo efunekayo.

Ukuzinziswa komgaqo-nkqubo wokuqhubekisa kunye nokhuthuzo

Ukukhuthaza utyalo-mali lwexesha elide, urhulumente kufuneka abophelele kulwakhiwo lwerhafu oluzinzileyo oluthunyelwa kwamanye amazwe ngexesha elincinci (iminyaka emihlanu) phakathi kotshintsho olukhulu. Naluphi na utshintsho kufuneka lubhengezwe kwiinyanga ezili-12-18 ngaphambili ukuvumela abahambisi belizwe ukuba balungise iiprojekthi kunye nemveliso. Ii-foramenti ezithe rhoqo phakathi kweBhodi yeKhafu neCM (CBIC) kunye namabhunga okukhuthaza ukuthunyelwa kwamanye amazwe arhwebezeneyo zinceda ekuboneni imibano ingakhange izenzeki.

Ngaphezu koko, uqheliselo olungcono lwamazwe ngamazwe . olufana nesivumelwano seWorld Trade Organization sokurhweba kwamanye amazwe ngokwezimali qha kufuneka kukhunjulwe ukunqanda imisebenzi yokurhoxisa kwimisebenzi yokurhweba kwamanye amazwe ase-Indiya. Okubonakalayo, ulawulo olusekelwe kwimithetho lunciphisa ubungozi bokungavumelani norhwebo kunye nokwandisa ukuthembeka kweIndiya njengendawo ethunyelwa kuyo kwamanye amazwe.

Isiphelo

Imigaqo-nkqubo yerhafu inamandla okuqhuba ulwando lwamaIndiya athunyelwa kwamanye amazwe, kodwa ayisosicombululo. Utshintsho lweshumi leminyaka elidlulileyo . Ingakumbi iGST kunye nokuguqulwa kokubuyiselwa kwerhafu edityanisiweyo, kwenze imeko-bume yerhafu yanceda kakhulu ukurhweba ngaphandle kwemiba emininzi. Noko ke, iimbambano ezizinzileyo ezifana nexabiso eliphezulu, inkqubo ye-SAPS, kunye nokungaqiniseki komdla wokukhuphiswano olukhokelwa yintelelwa kwirhafu efuna ukubonelela. Indlela elungeleleneyo yokudibanisa ukwakhiwa kwerhafu, imigaqo eqinileyo, kunye nokusetyenziswa ngokukhawuleza kwe-afrensings kuyimfuneko.

Abenzi benkqubo kufuneka baxhathise isilingo sokusebenzisa inkqubo yerhafu njengesixhobo esifutshane sokulawula urhwebo okanye sokukhusela ushishino lwasekhaya. Endaweni yoko, umbono wexesha elide ohambisana nomgaqo-nkqubo werhafu nosukelo lweIndiya lokufikelela iidola ezingamawaka ezigidi zemali ekuthunyelweni kwamanye amazwe ngo-2030 kufuneka ukhokele ulungiso oluqhubekayo. Kubasebenzi abathunyelwa kwamanye amazwe, ukuhlala benolwazi malunga nocwangciso lwangoku kunye nemfuno-yo ekufuneka zisemngciphekweni obalulekileyo. Ikamva lokhuphiswano lwerhafu liya kuxhomekeka kwindlela ulawulo lwerhafu, ukuxelwa, ukuxelelwa, kunye nesantya kwilizwe lorhwebo lomhlaba wonke.