Indaleko Yomthetho Werhafu YaseIndiya Kwiminyaka Elishumi Edluleyo

Kwiminyaka elishumi edluleyo, imithetho yerhafu yamaIndiya iye yatshintsha iinguqu ezijolise ekuguquleni inkqubo yerhafu, ekuphuculeni ukuthobelana, nasekuphuculeni umgangatho wezoqoqosho. Olu tshintsho lubonisa umgudu karhulumente oxhaphakileyo wokwenza imeko-bume ecace ngakumbi, ephumelelayo, neyobuhlobo obufanelekileyo kubantu ngabanye, namashishini ngokufanayo. Ixesha elisusela ngo-2014 ukuya ku-2024 liye labona imiqathango yesiseko somthetho, izakhiwo ezingaphezulu, kunye nomanyano lwezobugcisa eziye zaguqula indlela irhafunxa, eziqokelelwe ngayo, eziqokelelwe ngayo, nezisetyenziswa eIndiya.

Phambi kwezi nguqulelo, inkqubo yerhafu yaseIndiya yaphawulwa ngokuba ntsonkothileyo, umthamo omninzi werhafu, kunye nemithwalo ebalulekileyo yokuthobela. Ulawulo lwerhafu olungangqalanga, ngokukodwa, lwahlulahlulwa phakathi koorhulumente basembindini kunye norhulumente, lukhokelela ekunyuseni irhafu kunye nokusebenzisana kwerhafu. Irhafu engqalileyo yajamelana nocelomngeni lokuphepha, ukuqhatha, ukuchachasana, kunye nokuhlawula irhafu. Utshintsho lweshumi leminyaka elidlulileyo luye lwayithetha ngokulandelelana nemisebenzi emihle yamazwe ngezizwe ngezizwe ngelinye ngexesha lokwenza izicombululo zolawulo olukhethekileyo lwelizwe noqoqo-qoqosho.

Utshintsho Olukhulu lwerhafu eIndiya (204-2024)

Ukususela ngo-2014, utshintsho olungundoqo luninzi luye lwaguqula ngokusisiseko ummandla werhafu yamaIndiya. Olu tshintsho aluzizo iziganeko ezizodwa kodwa yayiyinxalenye yeqhinga lokunyusa ukuqokelelwa kwengeniso, ukucutha ukukhutshwa kwerhafu, kunye nokwenza umgangetho wokudlala kubo bonke abadlali bezoqoqosho. Olona lubalulekileyo kwezi nguqulelo luquka iZiko lerhafu neNkonzo (GST), ukuhlaziywa kwerhafu yengeniso eninzi, ukuqiniswa kwemiqathango yerhafu yequmrhu, kunye nokuveliswa kwenkqubo yokuhlola ngaphandle kobuso.

Iimveliso Neenkonzo: Utshintsho Oluyimali

Ukusekwa kweNgxowa-mali neNdlu yeeNkonzo zeMali ngoJulayi 2017 kumi njengenye yeziphendu zenguqu zerhafu kwimbali ezimeleyo yaseIndiya. I-GST yathatha indawo yewebhu entsokothileyo yeerhafu ezininzi ezingangqalanga, kuquka umrhumo ophakathi, i-VAT, irhafu yenkonzo, i-octroi, kunye nerhafu yokungena, nemodeli edityanisiweyo ye-GST equka i-GST (CGST), uRST (SST), kunye norhwebo lwe-omatilo. Olu tshintsho lobume besakhiwo lujolise ekususeni iziphumo zerhafu yerhafu kwirhafu, ukuthobela intelelo olulula kwezoshishino lwamazwe ngaphesheya kwemidanganiso yesizwe.

Ukuphunyezwa kweGST kwafuna ukulungelelaniswa okungathethekiyo phakathi koorhulumente basembindini noorhulumente ngeBhunga leGST, iqumrhu lomGaqo-siseko eliquka abalungiseleli bezemali abavela kuwo onke amazwe kunye namasebe amaqumrhu amatsha. IBhunga liye ladibana rhoqo ukususela 2016 ukumisela amaqondo erhafu, ukwenza uhlengahlengiso lwemigaqo-nkqubo, nokuzalisekisa imigaqo-nkqubo. Amanani e-GST ahlelwa kwimingxube emininzi — i-0%, 5%, i-12%, i-18%, kunye nama-28% — ukuhlalisa iindidi ezahlukeneyo zezinto ezintle nezisemgangatho ezisekelwe kwimfuneko nezonwa. Izinto ezifana nokutya okutya okuziiiiiiiiintente-nte, ngoxa iziko zobungalo zitsalele kwigcolo eziphezulu.

Ulawulo lwe-GST lwasungula ulawulo olubanzi lwe-intanethi, i-GST, ukubhalisa, ukubuyisela i-aftice, ukuhlawula kunye nentengiso. Le qonga yamanani yazisa ukubonakala nokufumaneka kulawulo lwerhafu olungangqalanga. Amashishini kwakufuneka afake iikopi ezibhaliweyo nyanga nganye kunye nonyaka, avelise iikopi ezityebileyo zamagunya erhafu ukuqwalasela iipakethi zerhafu kunye nokufumana ii-amony. Ekuhambeni kwexesha, iinkqubo zokubuyisa i-data zayenziwe zalula, kwaye ukwenziwa kwaveliswa ukuguqulwa kwamashishini amancinane okujika ngaphantsi komda ochaziweyo.

Ngaphandle kwempembelelo yayo yokuguqula, iGST yajamelana nocelomngeni lokuzalisekisa. Amashishini azamana notshintsho oluthe rhoqo, iimfuno ezintsonkothileyo zokuthobela ezinzima ebudeni beminyaka yokuqala, kunye nobuchule obukwizibuko le-GST. IBhunga leGST laphendula ngexabiso lokuthethelela, ukunciphisa imithwalo yentelekelelo kumashishini amancinci, kunye nokusungula iifomu zokubuyisa ezilula. Inkqubo ikhule ngokuphawulekayo, ngoku inceda kwiimbuyekezo ezizinzileyo ze-auto, ingeniso yentelekelelo yemali, kunye nexesha lokwenene lokunika ingxelo nge-e-intengiso enkulu.

Utshintsho Lwerhafu: Ukwenziwa KwezoNtsuku Nokubonisana

Imithetho yerhafu ehlawulwayo iphinde yaguquka ngokuphawulekayo kwiminyaka elishumi edluleyo, ijolise ekuthotyelweni kwentlawulo, ekuncitshisweni kwentlawulo, nasekuphuculweni kwamava okuhlawula irhafu. Eyona iphambili kwezi yintshayelelo yokuhlola ngaphandle kobuso kunye nenkqubo yokubhena ngaphandle kobuso, yiyiphi inkqubo yobugcisa yokusebenzisa inkxaso-mali yokuphelisa unxibelelwano olungqalileyo phakathi kwabaqeshi berhafu namagosa erhafu. Phantsi kolawulo lwenkciso olungenabuso, irhafuthelelwa irhafuzo lwerhafu esekelwe kugcino-data kunye nomlinganiselo wengozi, kwaye kuvavanywa okuthengwa ngendlela ebanzi apho imiqathango ithunyelwa ngokulula ukuvavanya abaphathi belizwe. Le nkqubo inciphisa amathuba okubanganyaniselelwa kwerhafuthelo, ukucululwa kwerhafuthelo, kwaye izisa ukusetyenziswa kwento kwinkqubo yovavanyo.

Inkqubo yokufaka isibheno engabonwayo yandisa imigaqo efanayo kwiqonga le-appelte, apho ababuthi berhafu bangafaka ifayile yezibheno ngokuchasene nemiyalelo yohlolo ngaphandle konxibelelwano oluphathekayo nabaphathi berhafu. Olu tshintsho luye lwaneliswa ngolwandiso lwesiseko serhafu ngoqokelelo olungcono lwedata ukusuka kwimithombo yesithathu yecandelo, kuquka iimali, iimali, izixa-mali, izitsalela-mali, kunye neendawo zokubhalisa. IBhodi yeNtenawa-Mthethweno-mthetho eMgangathweni ngoku isebenzisa izikhankamiso eziphambili ukuchaza abangeyo, abafaki-fayili, naphantsi kwemiba yemibango ephezulu.

Olunye utshintsho olubalulekileyo yayikukusekwa kolawulo olutsha lwerhafu phantsi kweCandelo 115BAC loMthetho weMali yerhafu, osebenzayo ukusuka kwiFY 2020-21. Lo rhulumente unika irhafu esezantsi xa kuthelekiswa norhulumente omdala kodwa ufuna abahlawuleli ukuba bancame inkoliso yentezo nentengiso, kuquka ezo zingaphantsi kwecandelo 80C, 80D, kunye neNdlu yeNdlu yeLent Brencance. Urhulumente omtsha wayeqala ngokungakhethi kodwa waba ngurhulumente ongagqibekanga werhafutheliswayo ukusuka kwiFY 2023-24, kunye nababuthi berhafunxa abanokukhetha ukuqhubeka norhulumente omdala ukuba bathanda. Ngokuqhubekayo urhulumente uye wawenza urhulumente omtsha ube nomtsala-mtsalane womthetho ophambili ngokunyusa umqatha wokukhulula, ukunciphisa umyingeno, nokunyusa iqondo lokuhlawula irhafutheliso.

Utshintsho olongezelelekileyo lwerhafu yerhafu luquka ukusungula i-Vivad Se Vish yayiyiqhinga lokwenza isigqibo sokuphikisana, ukhuthazo lwemiqathango yeTDS, kunye nonciphiso lwerhafu yequmrhu elikhoyo neleenkampani ezintsha. Ulawulo lwerhafu kunye nelungiselelo lokuqokelela irhafu luye lwaqokelelwa, nemiqobo encitshisiweyo kunye neemfuno zokuthoba irhafu ezincinci. Urhulumente wakwasungula ingcamango yokubuyisela irhafu yerhafu yengeniso ehlawulwa yimali ehlawulwayo, ukuzoba uzoba nogcino-data kwiingxelo zabaqeshi kunye nemithombo yesithathu yemiqathango ukuyenza lula.

Utshintsho Lwerhafu: Ukwanda Korhwebo

Ulungiso lwerhafu lwenkampani luye lwatshintshwa ngokuphawulekayo ngokuveliswa kwerhafu encitshisiweyo yama-22% yeenkampani ezikhoyo kunye ne-15% yeenkampani ezintsha zokwenza izinto ezikhoyo emva ko-Oktobha 2019, ukuba ezi nkampani zinikezele ukuncama ii-ntenxa ezithile kunye nezikhuthazayo. Olu tshintsho, olusebenzayo kwiFY 2019-2020, lwabangela ukuba irhafu yeshishini lengingqi yamaIndiya ilungelene noqoqosho loontanga eAsia kwaye yenza i-Indiya ibe yindawo ekhuphiswano ngakumbi kurhwebo lwasekhaya nakwamanye amazwe. Intengiso ehla yakhatshwa ngokupheliswa kwentengiso nerhafu, ibangela ingeniso yerhafu esebenzayo ephawulekayo.

Ukongezelela, urhulumente wasungula indlela yokuba iinkampani zifumane ulawulo lwerhafu oluvunyiweyo olunexabiso eliphantsi kodwa ngaphandle kokukhululwa, ukwenza kube lula ukubala irhafu kunye nokuncitshiswa kwerhafu. Irhafu encinci (MAT) ihla ukusuka kwi 18.5% ukuya kwi-15% yeenkampani ezikhetha urhulumente ovumela ukurhoxisa. Olu tshintsho lwerhafu lwathumela uphawu olunamandla kuluntu oluxhasa ingeniso malunga nokuzimisela kukarhulumente ukwenza imekobume entle yeshishini.

Olunye Utshintsho Oluphawulekayo

Ngapha koko kutshintsho olukhulu, ezinye iinguqu eziliqela zibuyile indlela yokulungisa irhafu. Ukuveliswa kweNdlela yokuLinganisa iLevy ngo2016 ukubhengeza kwamanani arhafelweyo kunye nokuthengiswa kweenkampani ezingengomphathi ngaphandle kobukho bokwenyama eIndiya, imela ukungxala kwelizwe ukunyusa uqoqosho lwexabiso eliphezulu lemali. I-levy yazandiswa ekugqibeleni ukugquma ukuthengisa iimpahla kunye neenkonzo ngabasebenzi bangaphandle be-ecommerce. Urhulumente wakwazisa irhafu yerhafu kwiMitho yemiqathango yempahla ngaphezulu kwexabiso elithile lokuhlawula intengiso yamanani aphezulu kwaye yandisa umnatha werhafu.

Ulawulo lwerhafu luye lwasetyenziswa ngokuhambelana nenani leAkhawunti yeSigxina neAadhaar, inkqubo karhulumente yokuzichaza nge-biometric. Olu qhagamshelwano luncedile ekususeni ukuphindaphindwa kwe-PAN, ukuqinisekisa ukufunyanwa okukhethekileyo kwabaqeshi berhafu, kunye nokufunyanwa komsinga othe ngqo kwiinkonzo ezahlukeneyo zikarhulumente. ISiphekethi-Mthendeleko uVivad se Vishwas Act, 2020, inikezele inkqubo yokulungisa iimpikiswano ezithenjiweyo zerhafu ngokunika abahlawuleli benzala nesohlwayo ekuhlawuleni inzala ehlawulwayo, ngokubalulekileyo ukucutha umthwalo onzima kwiinkonzo zobabini zabarhafuyi kunye nezigwebi.

Oyena Mbalwa Ubalulekileyo Wotshintsho Lwakutshanje

Utshintsho lwerhafu lweshumi leminyaka elidlulileyo luqhutywa zezinye izinto eziphambili ezidityanisiweyo ezibonisa iinjongo ezibanzi zezoqoqosho nolawulo lukarhulumente.

Ukwenziwa kwamanani

Ukwenziwa kwamanani kuye kwaba yintsalela yotshintsho lwerhafu yase-Indiya. Inethwekhi yerhafu yengeniso e-octives, i-oyile ye-intanethi ebuyisela inkqubo yokuqinisekisa, kunye nentlawulo yamanani idibanise iintsebenziswano zerhafu ukusuka kwimijelo yamanani. Abaxhasi bangabhatala ngoku, ukuhlawula irhafu, ukubhatala, ukubhatala, ukubhalisa iirhafu, ukubhalisa iirhafu, kwaye ukuphendula kwisaziso serhafu yerhafu yonke kwi-intanethi. Urhulumente ukwanyusile inkqubo ye-ekhowo-yo ye-gnodi ye-GST, efuna amashishini angaphezulu komda othile ojikeleyo ukuchaza ngomgangatho othile we-ingeniso yemali ngexesha lokwenene kwi-portignotenti yobhaliso. Eli nyathelo liphuculwe kwi-mali yerhafu, i-vavaioxiwe, kunye nokugcinwa kwerhafu yerhafu yerhafu ye-entinenti enkulu.

Ukusetyenziswa kwemiqathango yolawulo lwerhafu kudlulele emva kwecala, namagosa erhafu esebenzisa idata ekwazi ukubhalisa irhafu, umatshini, kunye nobuchule bokwenziwa ukuchonga ukubhalisa iimfuno zerhafu ezingeyonyaniso, nokukhetha amatyala okuhlola. Ukudityaniswa kwee-data ezahlukeneyo zikarhulumente, kuquka ezo zebhanki, iimali, izibhanki zemali, kunye neemarike zerhafu, kubangele ukuba kubekho ulwazi oluninzi olunceda abasemagunyeni berhafu avumela ukubhata irhafu ekwahlulele irhafu nokufumana iintekozo ezingqubanayo.

Ulwandiso

Ukwenza lula iinkqubo zerhafu kunye nokunciphisa imithwalo yerhafu kuye kwayinjongo engaguqukiyo. Ukuqaliswa kolawulo lwerhafu entsha yomntu siqu enolawulo lwerhafu olusezantsi nolulinganiselweyo kumele ukufuduka ngabom ukuya kwinkqubo elula apho ababuthi berhafu kungadingeki ukuba basebenzise udweliso oluntsonkothileyo lwentengiso kunye nohlahlo-mali. Ngokufanayo, urhulumente wenkampani ovumela irhafu unika iinkampani ukhetho olucacileyo lokuhlawula irhafu ngomlinganiselo ophantsi ngaphandle kokuqhubana nokukhulula abantu abaninzi.

UKUBONAKALA kweGST kwenziwa lula ngokweentlobo zokubuya ezincitshisiweyo, ulwandiso loqalo kumashishini amaninzi, kunye nokuveliswa kwento yokubuyisela ngekota ukhetho olugciniweyo kumashishini amancinci phantsi kodweliso lwe-QRMP. Urhulumente ukwazithethelela iireyithi ze-GST ngexesha elithile, ukunciphisa inani lezinto ezikwiziqwenga ezingama-28% kunye nokulungelelanisa izicwangciso zempahla neenkonzo. Umnyango wokubhalisa iGST unyusiwe ukwenzela abahambisi beempahla, kwaye umgaqo obuya emva koko uye wanciphiswa ukunciphisa imithwalo edityaniswayo kumashishini amancinane.

Ukwandisa

Ukunyanzelisa ukuthotyelwa kwerhafu kuqhubekelwe ngemilinganiselo yomibini yokungaqiniseki nokuqinisekisa. Inkqubo yohlolo, idityaniswe nokuqokelelwa kogcino-lwazi olwandisiweyo kunye nokungakhuselwa, ikwenze kwaba nzima ngakumbi kubarhafu ukuba bafumane ingeniso engaphantsi kwengxelo okanye bazibanga bengenako ukuhlawuliswa. Inkqubo yeGST, kunye negalelo layo lerhafu elinxulumene nenkqubo yokuhlawula irhafu kunye neemfuno zokuhlawula irhafu, inciphise umlinganiselo wokuqhatha kwesizukulwana se-lifusethi kunye nokukhutshwa kwerhafu.

Kwangaxeshanye, urhulumente uzise imiqathango yokwenza ukuthobela kube lula kwaye kubenomvuzo omkhulu kubaqeshwa abanyanisekileyo abahlawuleli abanyanisekileyo. Ukubuyiselwa kwerhafu berhafu abatshana, ukwenziwa kobuhlaziyo kwefomati yerhafu, kunye nolwakhiwo lokuzihlaziya lwenze ugcino lwemposiso lomsebenzisi ongaphezulu. Udweliso lwe Vivad se Vish lwanika abahlawuleli indlela yexabiso lokulungisa iimpikiswano nokuhamba ngaphandle kokuzinzisa ixesha elide. Inkcazazo yomnikeziso womqeqeshi werhafu iqinise amalungelo kunye nezibophelelo zabahlawuleli, isebenzisa isebe lerhafu kwimpatho elungileyo nekhanyayo.

Ukubonakala kwelinye icala

Ukubonisa ngaphaya kwengqondo kuye kwaba ngumgaqo okhokelayo wotshintsho lwakutshanje. Uhlolo olungenabuso kunye neenkqubo zokubhenela zinciphisa umlinganiselo werhafu efunwa ngokungekho mthethweni kunye nokonakala ngokususa uqhagamshelwano oluthe ngqo phakathi kwabahlawuleli namagosa erhafu. Izibuko lenqanawa linika ababuthi berhafu ukubonakala kokwenene kwiiebhaso zabo, iindleko, kunye nemeko yerhafu yegalelo. Ukufumaneka kogcino-data yerhafu yokuhlalutyiswa ngabantu bentlalo-ntle kunye nabaphengululi kwandisa ukuphendula koxanduva.

Ukongezelela, amagunya erhafu aye abonakalisa ngakumbi kwimisebenzi yawo, akhupha iinkcukacha ezizijikelezi, iinkcazelo, kwaye ngokufuthi abuza imibuzo kwiimeko ezahlukeneyo. Iinkqubo zeBhunga leGST ziyafumaneka ekuhleni, kuquka imizuzu yeentlanganiso neengxubusho ezineenkcukacha kwiinguqu zesantya kunye neenkqubo ezilungisiweyo. Urhulumente ukwapapashe inkcazelo ebanzi ngokuqokelelwa kwerhafu, ukuhlahlela, kunye namanani, nto leyo eyenza uphakamiso lwaselubalaselweni lweziphumo zemigaqo yerhafu.

Impembelelo Kuqoqosho Nakubantu abahlawula irhafu

Utshintsho lwerhafu lweshumi leminyaka elidlulileyo luye lwanika iziphumo ezibanzi kwezoqoqosho lwamaIndiya kunye nerhafu yalo, ngenzuzo nocelomngeni oluqhubeka luguquka.

Isiphumo sokungaqoqosho

Utshintsho luye lwakhokelela kulwando ekuthobeleni irhafu kunye nesiseko serhafu ebanzi. Imirhumo ye-GST ikhule ngokuthe ngcembe ukususela ekusungulweni kwayo, ifikelela kwimigangatho yokubhaliweyo kwiinyanga eziliqela zeFY 2023-24. Ukuqokelelwa kwerhafu okungangqalanga njengepesenti ye-GDP kuphucule, lo gama irhafu engqalileyo ibonise ukukhula okuqhubekayo. Ukwanda kwengeniso yerhafu kuye kwanika urhulumente isithuba esiphezulu sokuhlawula kwisiseko, iinkqubo zentlalo-ntlalo-ntle, kunye nenkcitho yemali exhasa ukwanda kwezoqoqosho.

Ukuphunyezwa kweGST kuncedile ekumiselweni koqoqosho, namashishini amaninzi abhaliswe phantsi kwenkqubo yerhafu kunye nokubika ukuthengiselwana kwawo. Inani lababhalisayo be-GST liye lakhula kakhulu, ukwandisa umnatha werhafu nokunika urhulumente ulwazi oluxabisekileyo kumsebenzi wezoqoqosho ngamaqela nakwiindawo. Unciphiso kumaxesha olawulo kunye nendleko ngenxa yokususwa kwemiqathango yomgangatho karhulumente kunye nokukhuthuzwa kombutho weempahla ezisemgangathweni kuphucule ukuphumelela kokunikezelwa kweminxeba, ukubonelelwa kwamashishini nabathengi ngokufanayo.

Utshintsho lwerhafu olunxulumene nolawulo lwerhafu luye lwenza i-Indiya yaba yindawo etsalayo yokutyalwa kwerhafu. Umlinganiselo oncitshisiweyo werhafu uphucule ingeniso esemva kwerhafu yeenkampani, ukhuthaza utyalo-mali lwasekhaya nolwangaphandle ekuveliseni imveliso. Ukujoliseka kurhulumente ekuqinisekiseni irhafu, nokutshintsha okumbalwa kwemithetho yerhafu nokuncinano okungakumbi nabagcini berhafu, kuye kwandisa intembelo yomnikeli.

Impembelelo Kumntu ngamnye Ohlawula Irhafu

Umrhafu ngamnye ufumene iingenelo kunye nocelomngeni lotshintsho. Ukuqaliswa kolawulo olutsha lwerhafu kuye kwanika abahlawuleli abahlawuleli ukhetho phakathi kwexabiso eliphantsi elithelekisa iintengiso ezincinane okanye ipesenti eziphezulu ezithe zakhululwa. Kubo bahlawuleli abangenazo iimali ezibalulekileyo ekutyalelweni kwezixhobo zokunyusa irhafu okanye abangahlawulanga iimali eziphezulu ze-inshorensi, urhulumente omtsha unika ukhetho olulula nolusezantsi lwerhafu. Kodwa ke, abaxhasi berhafu bemali eninzi yokunika imali eninzi kwimali, i-inshorensi, kunye neemali zendlu bangafumana urhulumente omdala eluncedo.

Inkqubo yokuhlola ngaphandle kobuso inciphise ngokuphawulekayo iimeko zokukhathazwa yirhafu, uqikelelo olungekho mthethweni, kunye norhwaphilizo. Abahlawula irhafu ngoku bafumana izibhengezo nge-intanethi, bangaphendula, kwaye bafumane imiyalelo ngaphandle kokudibana negosa lerhafu. Oku kuye kwaphucula ukuthembeka kwabahlawuli berhafu kwinkqubo. Noko ke, abanye abaqeshi berhafu baye bajamelana neengxaki zobugcisa bobugcisa kunye nokuhamba kwinkqubo engenabuso ngaphandle koncedo lobugcisa.

Ukwenziwa kwamanani kwenza ipali yerhafu ilunge ngakumbi, nezibhatazo ezigcwaliswe kwangaphambili, ugcino-lwazi oluzimileyo, kunye neenketho ze Internet. Abahlawula irhafu bangafaka iifayile zabo ezibuyayo naphi na, banikezele kwiirekhodi zabo zerhafu kwi-intanethi, kwaye balandele ubume be-fresters. Noko ke, abemi abakhulu kunye nabaqeshi berhafu abambalwa betechnoloji baye bajongana nocelomngeni lokuziqhelanisa nodibaniso lwamanani, ngamanye amaxesha befuna uncedo kumalungu entsapho okanye kubafundi berhafu.

Impembelelo Kushishino Oluncinane

Amashishini amancinane anamava adibeneyo notshintsho. Isicwangciso soshicilelo lweGST sivumela amashishini amancinane ajikele phantsi komqobo othile ukuba ahlawule irhafu ngesantya esiphantsi, akhulule umthwalo wawo werhafu. Ukwanda komqobo wokubhalisa iGST kugcine amashishini amancinane ngaphandle kwe-GST nenet, ukunciphisa umthwalo wawo wokuthobela. Noko ke, amashishini amancinane awela phantsi kolawulo oluqhelekileyo lwe-GST kufuneka abuye nyanga zonke, agcine iirekhodi ezineenkcukacha, kwaye asebenzisaneemfuno zobhaliso ukuba ngaphaya komnyango, ezinokuba ngumthwalo.

Utshintsho lwerhafu lwasebuthweni luye lwanceda iinkampani ezincinane ngexabiso eliphantsi lerhafu, kodwa ukuntsonkotha kokukhethwa phakathi koorhulumente abadala nabatsha. Ukufumaneka kwelungiselelo lokuqamba irhafu yengeniso yerhafu akukaphunyezwa ngendlela efanayo ne-GST, ngoko ke amashishini amancinane kufuneka aqhube irhafu yerhafu eqhelekileyo. Urhulumente ungenise iindlela zokubuyisa irhafu yerhafu kwishishini elincinane, kodwa uxanduva olupheleleyo

Imouse Yexesha Elizayo

Xa ujonga phambili, imithetho yerhafu yamaIndiya kulindeleke ukuba iqhubeke ibhekisa phambili ngokugxininisa ekuqikelelweni kwamanani, uqikelelo lwamanani, nolwandiso lwesiseko serhafu. Utyekelo oluninzi kunye notshintsho olunokwenzeka luza kubumba ummandla werhafu kwiminyaka ezayo.

Ukuqhubekeka kwamanani noxinzeleleko lobuxhakaxhaka

Isaziso solawulo lwerhafu sijolise kunxibelelwano olunzulu lobugcisa. Urhulumente usenokuba uza kwandisa inkqubo yokuhlawula iprojekthi enkulu, eqhubela kwintengiselwano yexesha lokwenene kwimibutho emininzi yeGST ebhalisiweyo. Ubuchule bokwenziwa kwemibutho yobuchule kunye nomatshini wokufunda uza kusetyenziswa ngokukhula ukufumanisa ukubhatala kwerhafu, ukuqikelela ukuba imigaqo yokuthobela irhafu, kunye nokuhlawula irhafu. Ingqiqo yenkqubo yabangakhonziswayo isenokunyuselwa kweminye imisebenzi yerhafu, kuquka nokulungisa irhafu, uphando, nokukhetha ukuvota.

Ukuhlanganiswa kwemixokelelwano yerhafu nezinye ii-database zikarhulumente kuza kukhula, kuphumeze ukugcwaliswa ngokuchanekileyo kwemiqathango nokuncitshiswa kwemfuneko yezindululo zomhlawuleli. Ukusetyenziswa ngokusemthethweni kwetyala, okuvumela ukhuseleko lokwabelana ngogcino-lwazi lwemali kunye nemvume yomsebenzisi, kungatshintsha ukuthobela irhafu ngokuvumela ukuba kuxelwe ixesha lokwenene lokuthengiselwana kwemali kunye nokuqinisekisa okuzenzekelayo kwemirhumo yerhafu. Urhulumente ukwavavanya ukusetyenziswa kwe-'ibhanki' ye-gST invocationfication kunye nokunikezela ngemijelo yemijelo.

Ukwenziwa kwelixa kunye nokuncitshiswa

Isakhiwo sesantya se-GST, ngoku esineziqwenga ezininzi, silindeleke ukuba sibekwe ngokubhekele phaya. Urhulumente ubonise umnqweno wokuya kwisakhiwo sesantya esilula esineziqwenga ezimbalwa, okunokwenzeka ukudibanisa i 12% ne-18% yeziqwenga zomngxuma omnye. Isiqwenga se-cread, esisebenza ngoku kwizinto zobunewunewu kunye nezono, singancitshiswa ngokuqhubekeka, ngezinto eziphinda zabekwa kwiplastiki ezisezantsi. Ummiselo wokwenza udweliso unganyuswa ukuzisa amashishini amancinane ngaphantsi kolawulo olulula.

Kwirhafu ezithe ngqo, ulawulo olutsha lwerhafu phantsi kweCandelo 115BAC kulindeleke ukuba lube ngurhulumente okuphela okanye oyintloko werhafu ekuhambeni kwexesha, urhulumente omdala ekhutshwa njengoko intengiso eninzi nokuncitshiswa komqathango epheliswayo. Urhulumente angathethelela okanye asuse ezinye iimfanelo eziseleyo zokungahlawulwa kwerhafu ukuze ayenze lula ngakumbi imigaqo yerhafu. Inkqubo yenkampani yerhafu ingabona ukhutshelo oluqhubekayo, ngokupheliswa kweTshayina lweThondo oluncinci lwenkampani ekhetha urhulumente ovumela imvume.

Ukwandisa Isiseko Serhafu

Ukwandisa isiseko serhafu kusengundoqo. Urhulumente uza kuqhubeka enyusa ingqokelela yogcino-lwazi ukusuka kwinxalenye yesithathu yemithombo yokuphawula okungeyofayile nangaphantsi kwengxelo. Ukudibanisa iAadhaar ne-PAN kulelo luyeyona nto ibalulekileyo kule ndlela, kwaye urhulumente angahlola ukunxulumanisa ezinye ii-database ukwenza inkalo yomntu ohlawula irhafu. Urhulumente usenokuba ungeza amacandelo amaninzi ezoqoqosho phakathi kwe-nethi yerhafu, kuquka nolimo, ezingenelo ngoku luvela kwintengiso ebanzi. Noko ke, irhafuthelo lwezolimo luhlala lungumbangoonovelwano lobupolitika kwaye lunokuthethwa ngobulumko.

Ukuhlawulwa kwerhafu kwehlabathi Nokusetyenziswa Kwamanani

Ilizwe lonke lerhafu liyatshintsha, ngemigudu ye-OECD exhotyisiweyo yokuseka umlinganiselo omncinci werhafu yequmrhu kunye namalungelo ahlahlelayo abangela ukuhambela phambili kwezoqoqosho lwamanani. I-Indiya ingaba ngabathathi-nxaxheba abakhutheleyo kwezi ngxoxo kwaye kungafuneka ukuba ilungelelanise imithetho yayo yasekhaya kunye nesivumelwano sezizwe ngezizwe ngezizwe. Ukulungelelanisa iLevy kunokwenzeka ukuba kuncitshiswe kwisiseko esibanzi sokuhlawula uqoqosho lwamanani njengoko imithetho yehlabathi lonke isanda. I-Indiya ingaphinda ivumelanise ukudluliswa kwayo yemithetho esisiseko yemithetho yezorhwebo nemilinganiselo yezizwe ngezizwe ekunciphiseni irhafuthelo nokuphuculwa kwemicimbi yamazwe ngamazwe ngamazwe.

Ukungavisisani Ngerhafu Nesigqibo Sokurhoxiswa

Urhulumente ulindeleke ukuba aqhubeke nogxininiso lwakhe ekunciphiseni irhafu ngokuhlisa imithetho ecwangcisiweyo, iinkqubo zolawulo, kunye nezicwangciso zokuhlalisa. I-Vivad se Vishwasse imodeli ingaphindwa kwiminyaka ezayo ukusombulula iimbambano ezilindeleyo, inika ababuthi berhafu indlela ehlawulayo yokucombulula irhafu. Inkqubo yokubhenela ngaphandle kobuso isenokukhuthazwa ngolawulo olunempumelelo olunesigqibo. Urhulumente angazisa imida yexesha elininzi lokuhlola irhafunxa kunye nezibongozo zokunika abahlawuleli abanyanisi berhafu.

Jolisa Umlinganiselo Wokwenza Ushishino Noshishino

Ukuzimisela kukarhulumente ukuphucula imigangatho ye-Indiya kwisalathiso seBhanki yehlabathi sokuThina Ishishini (ngoku iyekile) nokutsala utyalo-mali kuza kuqhubeka kukhokela inkqubo yerhafu. Okunye ukusetyenziswa kwerhafu kumashishini, kuquka ukunciphisa inani lokubuya nokubekwa kwerhafu kwimiqathango elungiselelwe imithombo, kulindeleke. Urhulumente angangenisa imirhumo eninzi yerhafu enxulumeneyo yecandelo elithile elifana namandla ahlaziyekayo, ubuchule bokuyila, ukuphucula ubugcisa, uphando nophuhliso.

Ulawulo lwerhafu oluzinzileyo noluthe ngqo olujoliswe kurhulumente olufuna ukulwenza luya kuba lolubalulekileyo ekutsaleni utyalo-mali lwexesha elide. Ukunciphisa inani lokubuyiselwa kwerhafu kunye nenkqubo yokucebisana nabagcini-rhafu ngaphambi kokuba kuqhubeke iinguqu ezinkulu. Urhulumente uya kujolisa ingqalelo ekuphuculeni umgangatho wolawulo lwerhafu, kuquka ukulungiswa ngokukhawuleza, ukuphuculwa kweenkonzo zokuhlawula irhafu, kunye nendlela yokulungisa irhafu ephumelelayo.

Isiphelo

Ishumi leminyaka elidluleyo liye labona ukusetyenziswa okugqithisileyo kwemithetho yerhafu yamaIndiya ukususela ekuzimeleni, urhulumente ephumelela ekuzalisekiseni iGST, ukuhlahlela irhafu yequmrhu, ukucutha imigangatho yerhafu ehlawulwayo ngokuhambelana nenkqubo yokusetyenziswa kwamanani neenkqubo, nokuthabatha amanyathelo abalulekileyo ekuphuculeni ukubonakala nokuthobela. Ngoxa iingxaki zisekho, ingakumbi ekunciphiseni umthwalo werhafu encinane, nokusingatha iimfuno zabaqeshi-mali ngabanye, ukukhuthaza utshintsho kucacile kwaye kuyakha.

Inkqubo yerhafu yaseIndiya ngoku ilungelelaniswe nemilinganiselo yehlabathi lonke, ekwaziyo ukuxhasa ukwanda kwezoqoqosho, kwaye isabela ngakumbi kwiimfuno zoqoqosho lwale mihla. Ukuqhubeka kujolise phambili ekuphuculweni kwamanani, ulwandiso, kunye nolwandiso lwesiseko serhafu kuza kuqinisekisa ukuba inkqubo yerhafu ihlale iqinile, ingenakuthengiselwa, kwaye ikwazi ukuxhasa inkcitho yelizwe. Abaxhasi berhafu, amashishini, norhulumente bonke bangenelwe kutshintsho, nangona uhambo lokuhlaziywa kwerhafuthelo lwale mihla luyaqhubeka. Izisekwenziwa kwiminyaka elishumi edluleyo ziya kusebenza njengesiseko esithe kratya ukuphuhliswa kwenkqubela phambili kwiminyaka ezayo, ukuncedisa usukelo lwelizwe lokufumana uqoqosho oluziimali-5, kunye nolo lwaphucuthe ngo-2047.