Icandelo lonyango lwase-Indiya liye latshintsha iinguqu zemali ekwiminyaka elishumi edluleyo, kwaye umqhubi obalulekileyo wolu tshintsho lulutho lweenguqu zerhafu ezaziswa ngurhulumente. Le nkqubo itshintshile, ukusuka kwiMandla kunye neNkonzo yeNkcubeko yeNkcubeko yeNkcubeko (GST) ukuphinda ihlaziye iipesenti zemali yengeniso yobuqu kunye nezikhuthazo zerhafu zenkampani, ngokubhekiselele ekulungiseni imali, kuye kwaphuculwa indlela ubuchule bokunyamekela impilo yempilo, ukunikezelwa, ukunikezelwa kwemiqathango yerhafuthe, kwandisa isiseko serhafuthe, nokukhutha kokwandisa iziphumo zabo zemali kwimibatho yempilo-ecesss, ii-lipslavers, izigulana, nezingeni ezithengiselwa-mali, kunye nezingeni. Ukuqonda ezi zinto zibaluleke ngayo kwiimeko ze-Indiya.

Ukuguquka Kweerhafu EIndiya Nokuziphakamisa Kwazo Empilweni

Ukwakhiwa kwerhafu kweIndiya kubone ukushintshwa kwemali eninzi ukususela ngo-2017 ngokukhutshwa kwe-GST, ukusetyenziswa kwerhafu esekelwe kwindawo eyayalelwayo. Ngokusuka kwirhafu ephakathi kunye neyasemgangathweni karhulumente, irhafu eninzi ngokulandelelanayo. Icandelo lezonyango, elisele lixakeke lineendleko eziphezulu zemali-mali eninzi nentlawulo ekhoyo, i-GST ingenisa zombini nokuntsonkothayo, ukusetyenziswa kobuchule bokusebenza nokuntsonkotha nokuntsonkotha kokuya. Ngokusuka kweziko lokusebenza kwemali, i-mali ye-mali yakhuselwa ngaphandle kwe-mali emalini, i-mali eninzi yakhutshwayo, i-15% yemiqatha yokufumana i-mali, ibonelela ukurhoxakeliswa kwezixhobo ezintsha, izityalo, kunye nokuveliswa kwezixhobo zezonyango. Ezi zinto zangenwa yindawo ezithenjiswayo; ukukhuselwa kwemali emali ekwa kwezo ezo zinto zikhuselwa kwimeko zezente lezentengo zemali, ezithelo ezithelo

Iinkonzo zerhafu nezonyango

I-GST isebenzisa iinkonzo zonyango ngokwahlukileyo kwimpahla yomzimba. Ngoxa iinkonzo zonyango ezinikezelwa zizibhedlele, amakliniki, kunye neziko lokuhlola zihlala zikhululekile kwi-GST (i.e., azifanele zinike irhafu ekwityala leGST kumatyala azo), oku kudala ifuthe elithelekisa iindleko zemali zengeniso zengeniso. Ngenxa yokuba izibhedlele azikwazi ukufumana irhafu yerhafu kwi-GST ehlawulwayo kwizibhedlele zazo zeGST, i-ikliniki-ktroniki, kodwa i-asciognomenti, i-ggnomes, i-ggnomeat, kunye nerentini ehlawulwa yi-GST, i-GST i-actives, kunye ne-gcutton ye-ocelk archives, i-GS, i-GSPS, kunye nezixhobo ze-GSPSPhondo eziphezulu ze-ecet.

Ukuhlawula irhafu ye-inshorensi yempilo neendleko zezonyango

Kwicandelo lama-80D loMthetho weTsikiti yeNdlela yokuLawula iSihlalo livumela abantu ukuba bafumane izincono zemali ezihlawulwayo kwi-inshorensi yempilo yabo, amaqabane abo, abantwana, nabazali. Umlinganiselo wokuhlaziywa kwabantu abangaphantsi kweminyaka engama-60, kunye nama-7650 000 kubemi abaphezulu. Ngaphezu koko, ukuthintelwa kwempilo kulungele ukuhlaziywa kwemali emali eseleyo ukuya ku-255 000 kwicandelo le-Rodwa le-ICandelo le-assura-yoMyuni 80D. Eli lungiselelo liye lasetyenziswa ekunyuseni i-inshorensi yempilo engaphantsi kweminyaka engama-60 nakumashumi amabini anesihlanu, nto leyo ekhoyo engaphantsi kwe-2023, nangona kusengaphantsi kwemigangatho yemigangatho yomhlaba yomhlaba wonke wolawulo lwemali ehlawulwa ngabantu abadala, kwaye i-mali enconywayo eninzi ngenxa yemali e-ondleko yooomadala.

Imigaqo-nkqubo yerhafu neyonyango

Ukunciphisa irhafu ekwimali ephantsi kwerhafu yenkampani yamashishini, engama-22% kwiinkampani ezikhoyo kunye ne-15% yeeyunithi ezintsha zokuyila iprojekthi, ezithe zanikela intshukumisa enamandla yokutyala imali ekhoyo kwimisebenzi ethile. Izibhedlele ezintsha, izixhobo zokwakha amayeza, kunye nezixhobo zezonyango ngoku ziyakwazi ukuzinika ingeniso yerhafu esezantsi, ukuphucula ukubuyiselwa kwemali nokukhuthaza imiqathango yentsinga yentsinga eluhlaza yentsiba yentsiba yelizwe. Ngaphezu koko, irhafuthelo lerhafu yokuqalisa i-Indiya ebhaliswe phantsi kwemigangatho ye-eeelementi ezikhoyo (kuquka imidlalo yempilo engundoqo) kunye nexabiso eliphezulu lemali esetyenziswayo kwimali ephambili yezezonyango, ngokokusetyenziswa kwemali ekhuthaneyo kwimizi - mveliso yezonyango, ngokomlinganiselo othengwa ngurhulumente abasebenzi bezenziwayo, ngokomzekelo woncedo lwezibhedrejisho oluthelo, okanye uqeqesho oluthenjiweyo, kodwa uninzi lwezinyango oluthenjiweyo, lungalunyuke

Impembelelo kubanikeli bezonyango: Amathuba nokuqokelelwa

Abasebenzi bonyango eIndiya basuka kumatyathanga amakhulu enkampani yezibhedlele ukuya kumakliniki angomnye, ukusuka kumatyathanga amazwe ngamazwe okuxilonga ukuya kumgangatho wedolophana. Utshintsho lwerhafu luchaphazele icandelo ngalinye ngokwahlukileyo, ludala ii-sslind kunye nee-head diss.

Ii-cains ezinkulu Zasesibhedlele Nenethwekhi Yokuxilonga

Kubadlali abakhulu njengoApollo, iFortis, iManipal, kunye noMax, ukutshintshela kwiGST ingeniso efunyenweyo kwaye inciphisa iziphumo ezithe ngqo zerhafu eninzi (iVAT, irhafu yomsebenzi, irhafu ephakathi, njl.). Noko ke, ukungakwazi ukuhlawula irhafu yerhafu kwinkonzo yerhafu yesibhedlele, ngenxa yokuba bathenjiswa ngerhafu yerhafu, kwaye bathengwa ngerhafu, yaye banokuhlawulwa yirhafu eninzi (ezinokuhlawulwa yi-GSTS ehlala ikhona phantsi kweemeko ezithile) ukuze bathenge intentente ezitheze irhafu. Ukuhlisa oku kufune ukuba iingxelo zerhafu eninzi kunye neendleko ezitheneyo ezithelekayo, ukunyusa iindleko ezifanelekileyo, ukunyuswa kwerhafu ekhuselwa ingeniso eninzi.

Abanikeli bonyango oluncinci noluphakathi

Amakhaya asebezeli aneebhedi ezingaphantsi kwama-50, amakliniki azimeleyo, kunye noqheliselo loogqirha abatsha bafumene ukuthobelana kweGST ngokukodwa. Uninzi lwala mazwe asebenza kwiingcango ezibhityileyo nakukungabikho kwabasebenzi abanikezeleyo. Imfuneko yokufaka iGST ibuya (kwanokuba kuthengiselwa iGST) kwaye kugcinwe iingxelo ezineenkcukacha zemali yerhafu yerhafu yegalelo. Ngaphezu koko, ukunqongophala kokunga ngokucacileyo kwiinkonzo ezithile (njengomfanekiso owenziwa ngumenzi wendlela yokuxilonga) ukhululekile okanye ukhutshelwe ityala likhokele okanye i-rhafuthelekele i-mali ekhokelelweni. IBhunga leGST liye lazama ukudalula ngokufaka umba othengwa kweGST kwimali eninzi yemali eninzi ehlawulwayo ngaphandle koncedo oluthengwayo, ngaphandle koncedo oluthengwayo oluninzi lweenkonzo ezikhoyo (ukukhuhlawulwa yimali encinane), kodwa iinkonzo ezithenjiswayo ezisebhedrotweni ze-GSTtle.

Abenzi bezixhobo zonyango nezezamayeza

Ishishini lonyango lonyango lweziyobisi, elilawulwa ngabenzi beziyobisi abaqhelekileyo, bajamelana neempembelelo ezidityanisiweyo kutshintsho lwerhafu. Amaqondo eGST kwinkoliso yamayeza agcinwa nge-5%, angaphantsi kunomthwalo werhafu ongafanelekanga wangaphambili omalunga ne-8-10% (kuquka i-VAT nexkise). Oku kwanciphisa ixabiso elipheleleyo lamayeza, okunceda omabini amaziko kunye nabathengisi. Kodwa, igalelo lemali yetyala lemali elityala elithe kratyalweyo elingulowo uvelisa izinto ezivotiweyo (njengezitomatili) okanye ukuthunyelwa kwepontini ezinkulu zemali. Iinkampani ezininzi zakhampani zabika ukuba zirhoxiwe i-ITC, nto leyo ekhokelela kwimicimbi ekhutshwayo, ingeniso eninzi ye-evociso-gzinelo. Kodwa i-GST inyusa intellians eninzi yeminxeba yemali eninzi yezonyango ezithenjiweyo, i-gcuba-octive i-octive, i-octives. Kodwa ingakumbi yeminye ye

Iziphumo ezichaphazela izigulana neziphumo zempilo kawonke-wonke

Ekugqibeleni, impumelelo yayo nayiphi na irhafu ilinganiswa ngempembelelo yayo kumsebenzi ophelelyo, umguli. Ukutshintsha kwempembelelo yerhafu kwimigaqo-nkqubo yokufumana imali, ukufikelela, kunye nehambo efuna impilo kumaqela entlalo nezoqoqosho.

Amaxabiso Ezonyango Namayeza

Ukunciphisa iziphumo zerhafu jikelele kumayeza aqhelekileyo (kumanqanaba angaphambi kweGST) kuye kwafak ’ isandla ekuzinziseni okanye ekuncipheni kwamaxabiso eziyobisi ezininzi ezibalulekileyo. Noko ke, amayeza asindisa ubomi kwiimeko ezinganyangekiyo ezifana nomhlaza, isifo seswekile, kunye nezifo zentliziyo zisejamelene neGST kwisihlanu-12%, kunye nezigulana ezinexabiso eliphezulu leziyobisi ezinokuncitshiswa. INational Phravicical Pricity Pricing Ague (NPA) iyaqhubeka inyusa amaxabiso amayeza ayimfuneko, kodwa irhafunxa yerhafuthe yamaxabiso entengiso. I-GST ye-12% kwi-sques ne-18% yemilitions nezingange ezisetyenziswa kwimicul-mis-ms ezisetyenziswayo ezithe krafini eninzi kakhulu, kodwa ezithengwa kakhulu zifumana phantsi kwexabiso elingezo eliphantsi eliphantsi kakhulu lonyango, kodwa iindleko zikarhulumente ezithenjiweyo zihlawulwa kakhulu.

Ukungena kwe-inshorensi yempilo nokunyanyekelwa

Ukuhlaziywa kwerhafu ye-inshorensi yezempilo kuye kwaba ngumqhubi oyintloko wokwanda kwe-inshorensi yezonyango eIndiya. Kwiminyaka elishumi edluleyo, inani lee-inshorensi ze-inshorensi yempilo nganye liye ladala ukudideka okungaphezulu ngokuphindwe kathathu: abantu abaninzi abakhethelwe ulawulo olutsha balahlekelwa yimali yonke, abakwazi ukususa imali ye-inshorensi engaphezulu. Oku kubangelwa yinkxalabo ngenxa yokungahlawulwa kwemali yemali yemali yemali eninzi (i-okanye 50 000) eninzi kunyaka ngamnye kumele ukukhuselwa kwemali epheleleyo yerhafuthelweni yerhafu. Ukutheliswa kwemali eninzi kwerhafuthelweni kubangele ukukhutshwa kwerhafuthelo. Ukutheliswa kwemali eninzi kusenokubangela ukuncitshiswa kweminxeko yempilo, kodwa kuncitshiswa ukuncitshiswa kweminxeba kweminxeba yerha yonyango, kodwa kusekunyelwa kweminxeba yonyango, ukuhla kwemiselwa kwemivuzo kawonke-wonke-wonke, ukunyuka kweminyele, ukunyuka kwe

Umsantsa wezakhiwo kunye nokufumaneka kwamakhaya

Izikhuthazo zerhafu zokumisela izibhedlele ezingaphantsi kwemimandla egciniweyo .ezinje njengezincono phantsi kweCandelo 35AC (ngoku ezithatyathwe indawo) okanye iinzuzo ezicacileyo − ziye zaphumelela kancinci. Izibhedlele ezininzi ziyaqhubeka zidityaniswa kwizixeko ezibanzi nezineencwadi zerhafu-1 apho umxhasi nemfuno ziphezulu khona. Imali yeAysushman Bharat Manhadri Jan Yarya Yahoya (AB-PJAY), nangona zingakhange zihlaziyinyokele irhafu, zinika imfuneko yokutsala irhafunxa yemali yempilo kubantu abazizigidi ezingama-500 abangamahlwempu nabangenayo. Imali yemali ivela kurhulumente ephakathi kwaye ibhaliswe imali, hayi izikhungo zerhafu yerhafu exhobisayo phantsi kwemivuzo zezonyango. I-Rhostmedioki ye-At , inyusa iindleko yoncedo lwemali eziphambili kwimiqatha yezentengo yoncedo yezo yaseburhulumente yasemaphandleni (GS.

I-oktobha yexesha elizayo Nezincomela Umgaqo-nkqubo Werhafu Kukhathalelo

Njengokuba iIndiya ijolise ekufumaneni intlawulo yempilo jikelele nokwandisa iindleko zempilo kwi 2,5% yeGDP ukusuka kwiprojekthi yangoku ~1.2%, utshintsho lwerhafu luza kudlala indima eqhubekekayo. Imimandla emininzi ifuna ingqalelo kubenzi bemithetho kunye nabangenisi-mashishini.

Ukwenziwa kolawulo lweGST kunye namatyala erhafu egalelo

Eyona nto ibalulekileyo ekubuzeni kwecandelo lezonyango kukubuyiselwa kwetyala lerhafu elingeyogalelo kwimisebenzi yezonyango. Oku kungaphunyezwa ngokwenza iinkonzo zonyango ezihlawulwayo ngokwesantya esigama (kunye 5%) zinikwe i-ITC epheleleyo, okanye ngokwenza inkqubo eyahlukeneyo yokungangeni kwityala elivumela iimpahla zekomkhulu. Zombini ezi zinto zidityaniswe kwintlanganiso zeBhunga kodwa zijongene nemiqobo yezopolitiko kunye neyolawulo. Ukunikezelwa kwezibhedlele kuthandabuza ukuhlawula izigulana zeGST (ukuze kuphephe ukongezelela kwimithwalo yemali), isisombululo esizi sisenokuqhubeka singenisa iindleko zemali zemali (njengeendleko ezithunyelwa) zezonyango, ezibangela ukuba kubekho i-ITCC ngaphandle kwemveliso yerhafuthelo.

Ukuyilwa Kwerhafu Yomntu Ngobuqu Ukuze Akhusele Impilo

Ukukhuthaza ukufunyanwa kwe-inshorensi yempilo ephezulu kunye nogcino-mali lwezonyango, urhulumente angaqwalasela ukunyuswa kwemali ehlaziywayo yama-80D, ingakumbi iintsapho ezinabantwana, kunye nemida eyahlukeneyo yokukhusela i-exakeko. Ukwazisa ityala le-akhawunti yempilo (ukungangeni kwi-HS e-US) ngeminikelo engenarhafu kunye nokurhoxa kweendleko zezonyango. Ngaphezu koko, urhulumente omtsha werhafu kufuneka aquke izincomo ezisisiseko zempilo ezinxulumene nokuthintela ukuhla kwe-inshorensi ye-inshorensi (kubantu abakhulile).

Irhafu Nezikhundla Zophando Nezindululo

Amayeza nebhayoloji yaseIndiya asebenza kakuhle ekuphuculeni izinto ezintsha, kodwa izihlomelo zerhafu ze-R&D ziye zancitshiswa kwiminyaka edlulileyo (ubunzima bemali encitshisiweyo phantsi kweCandelo 35(2AB) yancitshiswa ukusuka kuma-200% ukuya kuma-50% yaza yamiselwa iinjongo ezininzi). Ukuvuselelwa kwe-R&D irhafu ziluncedo ngokukhethekileyo ekuxilongweni, ukugonywa kwerhafu, kunye nempilo yerhafu, zinokuthi zibangele ukukhula ngokukhawuleza. Ngaphezu koko, isicwangciso se-PLI sezixhobo zonyango zinokuquluselwa iiholide zenkampani ezenza izixhobo eziyingozi zezezezezezonyango. Urhulumente kufuneka acacise irhafu yonyango lwezezo lwezezonyango, ii-temedine, kunye nee-epharackie, ezisebenza ngokukhawuleza kodwa ezisebenza kwicandelo elingwevuvu phantsi kwe GST.

Uqokelelo oluNxaxhelanisayo kunye nokuncitshiswa koMsinga

Abanikezi bononophelo lwempilo basoloko bejongene neempikiswano zerhafu ngokuhlelwa kweenkonzo, ukunikezelwa, kunye nokubaluleka konikezelo. Ukuseka ikomiti ye-GST eCacileyo yoshishino okanye indlela yokulungisa impikiswano ekhawulezileyo yezonyango inganciphisa umthwalo wolawulo. Urhulumente unikezele ngezihlandlo ezithile isangqa esicacisa izinto ezithile (umz., GST kwinkonzo yedialysis, kwii-ambulensi), kodwa isikhokelo esibanzi sonyango sikwamkeleka. Abaphathi berhafuthelo kufuneka bamkele indlela yokuzilungisa ngempazamo zempazamo zempazamo zempazamo yempazamo yengozi ngabanikezeli abancinane ngexesha lotshintsho.

Isiphelo

Izichazi-mali zerhafu eIndiya ngokungenakuphindwa ziye zalungisa icandelo lezonyango, ukuqhuba intsebenziswano yezonyango, ukuhlaziywa kwale mihla, kunye nomlinganiselo othile wokufumana imali. Ukuqaliswa kweGST kwenza kube lula inkqubo yerhafu engangqalanga kodwa kuveze izakhiwo ezintsha zabasebenzi bezonyango abakhululekileyo. Ukuhlawuliswa kwerhafu kunyuswe i-inshorensi yempilo nokukhuthazwa kokuthintela irhafu. Irhafu yerhafu ekhutshwayo kusetyenziswa kwerhafu eninzi. [[FF] kunye nemigaqo yezonyango yoluntu] I-Aceat : "NF] inkquze inkciso, kunye nenkqubo yezonyango ezikhoyo. [indlela eninzi yoncedo lwemali]