Ukwazisa: Isizathu Sokuba Inkqubo Yerhafu YaseIndiya Ibaluleke Ekukhuleni Kwabantwana

I-Indiya iye yaba yenye yezona ndawo zokuqalisa ezinamandla, ekwindawo yesithathu emhlabeni wonke kwinani lokuqalisa. Phakathi konyaka ka-2016 no-2024, irhafu yerhafu iphinda iqaliswe yi-100 000 iSebe lokuKhuthaza iHlomelo loshishino kunye noTradizo lwangaphakathi (DPIIT). Noko ke, impumelelo yemali kunye nolwandiso lwale misebenzi ludibene kakhulu nolawulo lwerhafu lwelizwe. Inkqubo yerhafu yelizwe liziziziziindlela eziphicongo eziphindiweyo eziphindwe kabini ezibekwe kwikrele: inika izisusa ezikhuthaza ukuphuhliswa nolwando lwangaphambili, kodwa iinguqulo zayo kunye nemithetho yayo esoloko inika ingqeqesho ecacileyo. Kubandululi kunye neCFOs, ukuqonda indlela impembelelo ngayo intlawulo lwerhafu, umdlalo, umdlalo, kunye nokusebenza okuyimfuneko ekukhuliseni inkqubo eqhubekayo. Le ngxelo yerhafu elungiselelwe ngobuchule, i-Endidieventi.

Ushwankathelo lwenkqubo yerhafu yaseIndiya

Irhafu encinci (iNtloko) iquka iindidi ezimbini ezibanzi: irhafu engqalileyo kunye nerhafu engangqalanga. Irhafu ethe ngqo iquka irhafu yengeniso yenkampani, irhafu yengeniso yobuqu (kweyokuxhasa irhafu kunye namaqabane), kunye nerhafu encinci (iNkxaso). Irhafu engangqalanga imelelwanga kakhulu yiPasika yeeNkcukachaneko kunye neNkonzo (GST), equka ukuqokelelwa kwerhafu yerhafu yangaphambili. Ngaphezu koko, kukho ii-cess, irhafu, kunye nerhafu yerhafu kwinteko ekhethekileyo enjengengeniso nengeniso yemali.

Irhafu ekhutshwayo eIndiya incitshisiwe kwiminyaka yakutshanje. Iinkampani zasekhaya ezijikelezwe ukuya kwi-6400 crore zingakhetha umlinganiselo osezantsi werhafu wama-25% (ukuyekelela ipetroli kunye ne-ces). Iinkampani ezintsha zokwenza irhafu zinokukhetha isantya se-15% phantsi kwecandelo 115B. Kodwa, uninzi lwemiba eqalayo lubalwa njengemiba encinane okanye ephakathi kwaye zisenokungalufanelekeli umlinganiselo osezantsi ngaphandle kokuba zifikelele kwiimeko ezithile ezithile. Isantya esisebenzayo serhafuthelo, emva kwazo zonke ii-creast necres, ngokufuthi umlinganiselo ophakathi kwe-25% ne-30%.

Ulawulo lweGST, nomgangatho walo omninzi wesibalo (0%, 5%, 12%, 18%, 28%), ludibanisa omnye umaleko ontsonkothileyo. Ukuqalisa kwakhona okukwimpahla okanye iinkonzo kufuneka kubhalise kwi-GST ukuba i-agggregate cover ingaphezulu kwe- 6920 lakh (okanye 7610 lakh kumacandelo akhethekileyo). Ikhampanice ibandakanya ukubuyiswa kwemali yerhafu, kunye nokusetyenziswa kwe-e-invociox yemiqobo yemiqobo engaphezulu kwemiqobo. Oku kunokuba nzima kakhulu kwimisebenzi yangaphambili yeqonga elinoxanduva olulinganiselweyo.

Izihlomelo Zerhafu Kuqalwa

Urhulumente waseIndiya uye wasebenzisa amanyathelo amaninzi okunikela uncedo lwerhafu phantsi kocwangciso lokuqala laseIndiya kunye namaqhinga anxulumene nalo.

Iholide yerhafu phantsi kwecandelo 80-IAC

Ukuqalisa okungagqibekiyo kungenza irhafu yerhafu emalunga ne-100% kwingeniso kwiminyaka emithathu yohlolo olulandelelanayo ukusuka kwisiqobo seminyaka elishumi ukusuka kumhla wokuqalisa. Ukufaneleka, ukuqala kufuneka kube yinto ekhoyo ebhaptiziweyo nge- DPIT, kuye kwafakwa emva koAprili 1, 2016, kwaye kujikwa irhafu yonyaka ingagqithi 76100 crore kuyo nayiphi na iminyaka edlulileyo. Ukuthelekisa oku kusebenza kuphela kwingeniso yengeniso eshishinini lokuhlaziya, inkqubela-phambili, okanye ukuthunyelwa kwemveliso okanye iinkonzo ezintsha. Oku kuphucula ngokuthe ngqo imali ebudeni beminyaka enzima, ivumela ukubuyiselwa kweR&D nolwando lwemarike.

Ukukhotyokiswa Kwerhafu Yeengelosi

Irhafu ye-Agnes, ehlawulwa phantsi kweCandelo 56(2) (viib) loMthetho weMali yeTaxi yoMandla, ibisisithintelo esikhulu sokutyala kwasekuqaleni kweqonga. Yahlawula naliphi na ikomkhulu elinyuswe kubanikazi ngexabiso elingaphezulu kwexabiso lorhwebo olufanelekileyo. Kodwa ke, ngo-2019 kunye nokubuyiselwa okulandelayo, urhulumente urhoxisiwe ekuqalisweni okuvumelekileyo kweli lungiselelo, ukuba nje uhlangabezana neemeko ezithile ezifana nokwabelana ngekomkhulu elipheleleyo kwaye ukungahlawuli ngaphezulu kwe-625 crevore. Le mvume ibibalulekile ekuvuselelweni kwe-mali yezithunywa ze-ngelosi. Kodwa ke, isiqalo kufuneka siphinde sifake izindululo eziyimfuneko kunye ne-PIT kwaye siqinisekise ukuba umnindiso-mali akanxulunyaniswanga mntu kwiimeko ezithile.

Isantya serhafu esincitshisiweyo sooMasipala abaNcedo

Iinkampani ezijikela kwi-6400 crore zingakhetha umlinganiselo werhafu wama-25% (umlinganiselo ophezulu kunye ne-ces) endaweni yomgangatho wama-30% kwiifeme ezinkulu. Uqalo oluninzi luwa phantsi kwalo mqobo, luhlisa ngqo irhafu esebenzayo. Ngaphezu koko, urhulumente kutshanje wandisa inzuzo yerhafu kwiinkampani ezintsha ezivelisayo, nangona oku kuyimfuneko kakhulu kwi-erronz kunye nesiqalo somngeniselo.

IiNPO eziBalulekileyo

Ngaphantsi kodweliso lokwenziwa kwemiqathango, isiqalo nge-aggread sijikele kulawulo lwe-GST olulula, ukuhlawula irhafu ngesantya esithe tyaba (1% kubathengisi, 6% kubenzi) ngokucotha kobuninzi bemali yokubophelela. Noko ke, isicwangciso asivumeli ityala lerhafu elingenisiweyo, ngoko ke kungcono ukunikwa amashishini anokungeniswa kwexabiso eliphantsi. Ukuqalisa kwicandelo lokurhweba ngaphandle okanye abo banikezela kwi-SEZ iimpahla ezidityanisiweyo zikhona ngobuninzi betyala lento eninzi, ukuhambisa imali eninzi.

Ezinye Izizathu

Iingenelo ezongezelelekileyo ziquka ukukhulula kwiimfuno zophicotho-zincwadi phantsi kweemeko ezithile, ukusetyenziswa kolawulo lukarhulumente ngeGEM, nokufikelela lula kwimirhumo kawonke-wonke efunyenweyo enemiqathango ekhululekileyo. INgxowa-mali yeNgxowa-mali yeProfietings (FFS) enikezelwe yiSIDBI ayinxulunyaniswa ngqo nerhafu kodwa ixhasa indalo ngemali.

Iingxaki Ngenxa Yokungahlawulwa Kwerhafu

Phezu kwazo nje izinto ezikhuthazayo, inkqubo yerhafu yamaIndiya iseyenye yezona ntsonkothileyo ehlabathini. Kwisiqalo, olu buchule buneengxaki ezibalulekileyo ezinokubangela ukuba ukukhula komthambo kungabi nabuchule.

Ukuqokelelwa kwemali kunye neendleko zolawulo

Isiqalo kufuneka siqhube ubhaliso oluninzi (PAN, TAN, GST, PF, ESI, irhafu echwepheshiweyo), iifayile zexesha nexesha (ngenyanga GST zibuya, ikota yeTDS ibuyisela, irhafu yonyaka yomvuzo), kwaye lugcine uxwebhu olunenkcukacha. Uqalo oluqhelekileyo lungafuna ubuncinane iishefu ezingama-30/40 ngonyaka. Ukungagqibeki kukhokelela kwimiqathango, kwimiqathango yamva wemali, kunye nenzala enokuthi idle inxenye enkulu yekomkhulu lokusebenza. I-hing ingcali enikezelwe irhafuthelwe okanye ukusetyenziswa kwerhafuthelo yongezo yongezo olunongezwayo, olunokuthintelwa kwiziphumo zentengo ze-grount.

Ukutshintsha Ngokuthe rhoqo Kwenkqubo Nokungaqiniseki

Imithetho yerhafu eIndiya isoloko ihlaziywa ngokweemeko zoqingqo-mali, izigqibo zenkundla, kunye nesetyhubhu ezivela kwiBhodi Ephakathi yerhafu Ethe ngqo (CDT) okanye kwiBhunga leGST. Umzekelo, imigaqo elungele ukufezekisa iholide yokuqala irhafu ihlaziywe amaxesha amaninzi, idala ukudideka malunga nokuba yiyiphi iminyaka efanelekileyo. Ukuveliswa kohlolo-mbono olungenabuso kunye nokubekwa phambili kunyuke ukubonakala kodwa kwakhona kufuna ukuqalwa ukuba kuphaphele ukuthobela ixesha lokuthobela irhafuthelo yamanani. Ukungaqiniseka malunga nexabiso lerhafuthelo okanye ukuqhubekeka kwezikhutha kwezihlo zemali kwenza kube nzima ukulungiselela ixesha elide.

Ubuxoki Nezityholo

Ukudlulisa, ukuxabisa irhafu yezithunywa zezulu (nangona kunqabileyo, imiba yokutolika iyaqhubekeka), kunye nokulungelelaniswa kwengeniso ukwenzela iinjongo zeGST kudla ngokukhokelela kwiimpikiswano nabasemagunyeni erhafu. Ukuqalisa okuncinane akufane kube nezibonelelo zokukhuphisana ngerhafu kwinkqubo ye-appeltate, enokuthatha iminyaka. Umngcipheko wokuhlawula irhafu, nangona inqabile ngoku, kuseyingxaki. Umthetho omnye ongalunganga ungaphazamisa inkcitho okanye utshintsho kwimodeli yeshishini.

Ukuhlawulwa kwerhafu

Icebo lokunika abasebenzi irhafu liyicebo elingundoqo lokutsala italente ngaphandle kokuyikhupha ngoko nangoko imali. Kodwa, ukuphathwa kwerhafu ye-ESOP eIndiya kuyaxaka. De kube ngowama-202020, abasebenzi baberhafelwe ngexabiso le-perquisite ngexesha lokuzilolonga, kwanokuba izabelo zazingatshatanga. Umthetho wemali 2020 wanciphisa irhafu kwintlawulo yangaphambili (a) kwiminyaka emihlanu ukusuka ekupheleni konyaka woqikelelo okanye (b) ngomhla wokuthengiswa, kodwa oku kusabangela ityala lerhafuthengiso ngaphandle kwemali edityanisiweyo. Ngaphezu koko, ukuqalisa kufuneka kuvumelane nemithetho yokulinganisela nokuhlawula ii-ESP, ukongeza iindleko zeendleko.

Impembelelo Kulwando

Amatshatsha - ntliziyo aseIndiya avumelanisa ubuchule bawo beshishini nemali ukuze alungelelanise indawo engqonge irhafu, ngokufuthi enze izigqibo ezingafanelekanga ngendlela elula.

Ukukhethwa kwequmrhu elingokwasemthethweni neMimiselo yeNtloko

Isigqibo esiphakathi kwenkampani elinganiselweyo, umanyano olusikelwe umda (LLP), inkampani encedisanayo, okanye i-propriotorship ekuphelayo iphenjelelwa kakhulu yimisebenzi yerhafu. Iinkampani ezisikelweyo zijongene nerhafu ephindwe kabini (irhafu yokwahlula-hlula irhafu kunye nerhafu yokwahlula, nangona i-DDT yalahlwa kwi-2020 kwaye ngoku ingeniso ikhutshwa ezandleni zabaxhasi abasebenzi bemali). I-LLP irhafunxwa kwimali encinci engama-30% kwingeniso, kodwa ayivumeli ihovisi yokuqala iholide. Ababekis bemininzi bakhetha izakhiwo ezisigxina ngenxa yokuzinziswa kwemali efunekayo ngenxa yokubuyiselwa kwemali ephezulu. Ezinye ii-LLS ziqala njengeendleko eziphantsi kwemali nasemva kokufuna iinkampani xa kusenziwa ishishini lemali. Ii-'cookistions kuqwa ukuba zimiselwe kwiprosebugn equ yamaqela equants okanye iproant

Ukusetyenziswa kwemali

Ukwandisa ingenelo lweholide yerhafu yeminyaka emithathu, ukuqalisa kungakhawulezisa okanye kufumaneke ngengeniso egqithisileyo. Umzekelo, ukuqala okulindele ingeniso ephezulu ngonyaka wesithathu kungaguqula iindleko zize kulowo nyaka zihlale kumda wokuguquka kwe-3100 crrefe ngenxa yokunganikezeli. Ngokufanayo, inkcitho yekomkhulu kwi-R&D okanye izixhobo zinokunikwa ixesha lokuvumelana namathuba okufaka irhafu. Ukufumaneka kwemali yetyala elingenileyo phantsi kwempembelelo yeGST kungahlala kumda wokuthenga izinto phambi okanye emva kotshintsho lwesantya.

Inkcitho exhobisayo

Ukuthobela irhafu kuyinxalenye engundoqo yenkuthalo efunekayo yomgcini-mali. Abaxhasi (ingakumbi imali yemali yeshishini langaphandle) baqhuba ngokucokisekileyo ukuhlolisiswa kwembali yerhafu yokuqala, kuquka nee-GST iscames, ukudlulisa uxwebhu oluchazayo, kunye nokungaphelelwa kweholide yerhafu. Ukuqalisa okungakhange kugcine ngxelo efanelekileyo okanye okuzibanga ukuba nezizathu ezingalunganga kungajongana nokuxabisa okungalinganiyo okanye ukuphelisa. Ukungahlawulwa kwerhafutheliswa kwerhafu kufuna ukuba kuqaliswe kwifayile ifomu 2 kwaye kufumane ukuqatshelwa kwe-DPITS ngaphambi kokuba kukhutshwe izahlulo. Ezinye iingxowa zemali zokuqalisa maziqinisekise ukuthobela. Ezinye iimali zokuqalisa zokuqalisa zinokuqinisekisa ukuba zidityaniswe kwi-mali ekufuneka zidityaniswe kwi-mali ye-crectorortiod.

Izigqibo zendawo nerhafu yomgangatho karhulumente

Ngeli xesha i-GST iyirhafu edityanisiweyo, umgangatho werhafu karhulumente ofana nerhafu engoonolwazi, umsebenzi wesitampu, kunye nomsebenzi wombane wahlukile. Amanye amazwe anika izikhuthazo ezongezelelekileyo ezifana nomhlaba owenziwe ngokutsha, i-arhente, kunye ne-SGST frends. Umzekelo, ichaza imfuneko efana neKarnataka, i-Pellana, kunye neMaharashtra inemithetho esebenzayo yokuqalisa. Inkqubela enemiqathango ephezulu okanye imisebenzi esetyenziswayo kufuneka iqwalasele imidlalo ephakathi kombindi ne-GST, ingakumbi yentengiso yendlela ephakathi. I-eo-o-omforiversi yoshishino yempahla ephakathi yeqela eliphezulu ngaphezulu kwe-GPlaneganethi ye-GPretain equlunt yogcino-otafileyo.

Ukujoliswa Kwamahlelo Nezintlu Zerhafu

Amacandelo athile anandipha unyango lwerhafu oluthandwayo: i-software ethunyelwa kwamanye amazwe ingenelwa kwi-STPI iiyunithi kunye neengeniso ezikhululekileyo ezisemgangathweni phantsi kwe-EPCG; isiqalo sebhayoloji sobuchule bokusebenza i-ITChn iyakwazi ukufikelela kubunzima bencopho kwinkcitho ye-R&D phantsi kwecandelo 35; ukuqalwa kwakhona kwamandla kunezingenelo ezikhawulezileyo zokwenyuka. Isiqalo sisoloko sijikelezisa imveliso okanye iminikelo yenkonzo yaso ukudibanisa nezixhobo ezinamandla zerhafu. Umzekelo, inkampani jikelele yenjongo ye-IT ingaphinda ikwazi ukuzibuyisela ngokwayo njengesiqalo esisekelwe kwi-R&D kunye nenkxaso ephezulu karhulumente.

Ukusetyenziswa kwabacebisi berhafu kunye nobugcisa

Ibonelelwa ngobuntsonkothileyo, isiqalo esinempumelelo singenisa unikezelo lwerhafu okanye sisebenzisa amaqonga okuthobela azenzekelayo. Izixhobo ezifana ne-Classix, Zoho, kunye neTaxBuddy zinceda abasebenzi abazenzekelayo be-GST, i-TDS ibuyisela, kwaye ivelisa iingxelo zophicotho-zincwadi. Ezinye isiqalo zisebenzisa abaxhasi-manani abaqeshiweyo abaqeqeshiweyo ngokukhethekileyo ekudluliseleni uxwebhu lwerhafu xa benamaqela adityanisiweyo. Ixabiso lale nkonzo lingasuka ku-650 000 ukuya kumaqela e-lakh ngonyaka kodwa lisoloko ligwetyelwa zizinto ezigwetyelwe zibha isohlwayo kunye neendawo ezifanelekileyo zokuhlawula irhafu. Abanye abaqali abaqeshiweyo babaphathi berhafu yerhafu bakuba baphakamise ingeniso yemali xa benyusa ingeniso yerhafu.

Utshintsho Lwakutshanje Nembono Yexesha Elizayo

Urhulumente wase-Indiya ubonise isiqinisekiso sokwenza ulawulo lwerhafu lube lula kuqalo, kodwa inkqubela iye yayandiswa. UMthetho weMali 2023 wandisa ixesha lokuqalisa iholide yerhafu ukwenzela ukudityaniswa kwemisebenzi efunekayo de kube nguMatshi 31, 2024 (ngokulandelayo unyuselwe ngokubhekele phaya). Urhulumente ukwamise iseli yokuqala kwiSebe lerhafu ukuphendula izikhalazo. Noko ke, ukuthotyelwa koxanduva lwe-ESOP, ukunqongophala kwemithetho epheleleyo yerhafu yerhafu, kunye nomlinganiselo ophezulu werhafuzo zinkampani uhlala ukho.

Utshintsho olucetyiweyo olufana nekhowudi yerhafu egqithisileyo, uqikelelo lwesantya se GST, kunye nesahluko sokuqalisa esinikezelweyo kuMthetho weMaphu eMali yerhafu luza kunciphisa ngokuphawulekayo ukhuhlaniso. Urhulumente ukwakhuthaza iZilungileyo kunye neeNkonzo zeManethwekhi yerhafu (GSTN) ukwenzela ugcino-lwazi olungcono olunenkcazelo kunye nokuzibuyisela okukhawulezayo. Kunyaka-mali, uqalo lumele luhlale luhleli luhambelane notshintsho kwimithombo esemthethweni efana nolwase-[FLT ulwaleko lwe-indiyamarpool-m-enol kunye nolwakhiwo-manyulo lwe-manyuko [FLT].[FLT]..

Isiphelo

Inkqubo yerhafu yaseIndiya inempembelelo enamandla kwiinkqubo zokuqalisa ukukhulisa. Kwesinye isandla, izihlomelo ezizinzileyo ezifana neholide yerhafu, ukukhulula kwezithunywa zezulu, kunye nemigangatho esezantsi yenkampani yezoshishino yenza indlela yokuphuma kwenqwelo-moya ukuze ihlaziyeke. Enye, ukuntsonkotha kwemithetho ecwangcisiweyo, ukutshintsha okuqhelekileyo kwemithetho, kunye namandla aphezulu okulawula aqalisa ukunikezela ngobuncwane obubalulekileyo kulawulo lwerhafu. Ukuqalisa okuphumelelayo ukusingatha irhafuthezeko lwerhafu kungekhona njengendlela ephambili kodwa njengenxalenye engundoqo yendlela yabo yokuqalisa, isoloko ihamba phambili kwemiqatha yendlela esemthethweni. Ngokukhetha iprojective, iinzuzo ezikhoyo zorhwebo, kunye nokusebenzisa ubugcisa bokuqhuba intlawulo, abaquququlunqeniswe yimingeni enokuba yimingeni ekhutha yokhutha yokhuphiswano. Njengoko abaquququluko befuna ukuba babe yindawo ephambili yokuqalisa, inkqubo yerhafunza iinko iqhubekekelele phambili kwabo baya kuqhubekeka.