Umqulu Waminyaka Le: Indlela Uqingqo - mali LweIndiya Oluyiyo Ngayo Indlela Esetyenziswa Ngayo Irhafu

Urhulumente wase-Indiya unika uHlahlo-mali lweZiko loHlahlo, uxwebhu oludwelisa imaphu yomgaqo-ndlela yonyaka ozayo. Ngoxa isebenza njengengxelo yemali eqikelelwayo nenkcitho, intsingiselo yayo yokwenene ingaphezulu kakhulu ukuba ingabalwa. Uqingqo-mali yinqwelo-ndlela yokuqala urhulumente abonisa ngayo izinto eziza kuqala zezoqoqosho, ukwazisa utshintsho lwezakhiwo, kwaye ``````eyona ibala eliyingozi imigaqo-migaqo yerhafu yerhafu yelizwe.' kumashishini, abanikazi, nabemi abaqhelekileyo, izibhengezo zerhafuthelo, isoloko ineziphumo ezikhawulezi ngeniso, imithwalo ehlawulwayo, kunye nemozulu yotyalo.

Ukuqonda indlela uGawulayo weIndiya ophembelela ngayo inkqubo yerhafu kufuna ukuba uhlolisise indima yayo engokwembali, isiseko somgaqo - siseko wayo, kunye neenkqubo ezicebise ukuba kwenziwe iinguqulelo zibe ngumthetho. Eli nqaku likhupha ezo maleko, linikela imbono ephangaleleyo ngesizathu sokuba uqingqo-mali lusoloko lusisiganeko esinempembelelo kwikhalenda yerhafu yaseIndiya.

Ukuguquka Kwenkqubo Yomgaqo - siseko Werhafu Ngokwembali

Isithethe sokunikela uqingqo-mali lwaminyaka le eIndiya sisukela emva ko1860, xa uJames Wilson, isazi ngezoqoqosho saseBritane, wasungula uqingqo-mali lokuqala phantsi kolawulo lwamathanga. Ngelo xesha, izicelo zerhafu zazijoliswe kwimisebenzi yamasiko nerhafu yengeniso ukuxhasa iindleko zolawulo. Imali yeposi, uqingqo-mali lwaba zizixhobo zokuphuhlisa uqoqosho olucwangcisiweyo phantsi kweZicwangciso zoNyaka Esihlanu. Imigaqo-mthetho yerhafu iye yasetyenziselwa ukuqokelela oovimba beshishini noshishino olunzima.

Kuqingqo-mali lwangonyaka-nyaka ka-1991, uMphathiswa wezeManmohan Singh wasungula utshintsho lwezoqoqosho oluphawula izinto ezachitha ilayisense neyanciphisa ingeniso ephezulu kunye nexabiso lerhafu yequmrhu. Lo qingqo-mali lwamisela iqonga lenkqubo yerhafu ephambili yentengiso emiselwe ngokwentengiso. Ngokulandelelana kweminyaka elishumi yabona ukuphuhliswa kwerhafu yenkonzo, ukurhoxiswa kwerhafu engangqalanga, nokukhutshelwa kwemiqathango yerhafu engekho ngqo, nokukhutshelwa kweziphumo ekugqibeleni kweMidlalo yeNkonzo (GST) ngo-2017

Isalathisi somsebenzi wesiCwangciso-nkqubo soMgaqo-siseko kunye

Inqaku 112 lomGaqo-siseko waseIndiya lifuna ukuba uMongameli abangele ukuba kubekwe phambi kweeNdlu zeMali zoMhla neNkcubeko yoNyaka, eliyiNgxelo yoNyaka yoHlahlo lweMali. Ngoxa uqingqo-mali luquka ingeniso nenkcitho, izicelo zerhafu ziqukiwe kwiBhili yeMali, ehambisana nentetho yoqingqo-mali. IBhili yezeMali kufuneka idluliselwe yiPalamente ngaphambi kokuba kuqalise unyaka omtsha wonyaka wemali ngoApril 1.

Amanyathelo angundoqo achaphazela inkqubo yerhafu:

  • [[UMTL: 0] Intetho edidayo: UMphathiswa wezeMali uchaza iinguqu kwintengo yerhafu, ukukhulula, kunye nezithethe ezithobelayo.
  • [[UMTL: 0] Ukwazisa okuphambili: kuqulathe umbhalo osemthethweni wesilungiso serhafu. Ingxoxo yepalamente kunye namavoti kuyo.
  • Imvume yoMphathi: Emva kwemvume yepalamente, iBhili iba nguMthetho, inika igunya elisemthethweni kwiinguqu zerhafu.
  • [[UMTHLOBO:0] Ingqokelela yerhafu: Phantsi koMthendeleko oPhicothiweyo woMthetho weMtengo, 1931, utshintsho lwerhafu luyasebenza ukusuka kumhla wokuthethwa koqingqo-mali ukuba iBhili idluliswa ngeentsuku ezingama-60.

Le nkqubo iqinisekisa ukuba iinguqu zerhafu zixutyushwa ngokwedemokhrasi ngaphambi kokuphunyezwa, kodwa ikwanika ubungqina kwabo bagcina irhafu malunga nexesha lemithetho emitsha.

Irhafu Ethe ngqo Kuhlahlo-lwabiwo-mali: Ingeniso, i-Corporate, nobutyebi

Irhafu Yobuqu

Unyaka ngamnye, uqingqo-mali lulungisa amacwecwe erhafu erhafu, imiqathango ehlaziyiweyo phantsi kweSahluko VIA (Utshintsho lwama-80C, 80D, njl.), kunye nokukhutshwa kwemali eqingqiweyo. Ezi nguqu zichaphazela ngqo ingeniso elahlwayo yezigidi. Umzekelo, 2020 yoqingqo-mali luye lwasungula ulawulo olutsha lwerhafu olungeyomfuneko kunye nongahlawulwa kakhulu, ijolise ekunciphiseni ukuthobela. Uhlahlolo loqingqo-mali lwama-mali lwama-2023 lwandisa umlinganiselo omtsha worhulumente oyalude walingana nomlinganiselo weladityalo. Olu hlenga luye luphuculwe kakuhle ukulingana nokusetyenziswa kwemali ethengiswayo.

Irhafu

Irhafu ye-corporate ngumthombo ongundoqo wengeniso karhulumente. Izibhengezo zohlalo zidla ngokunciphisa amazinga okutsala utyalo-mali okanye ukukhupha izicelo ezongezelelekileyo zokwandisa imali. Uhlahlo loqingqo-mali lwama-2019 lwanciphisa umlinganiselo werhafu yenkampani ekhoyo ukuya kuma-2% (unyuselo kunye ne-ces) kunye neenkampani ezintsha ezivelisa ingeniso ukuya kwi-15%, zidibanisa i-Indiya nokhuphiswano lwehlabathi lonke. Uhlahlolo-mali olulandelayo lunemiqathango encomekayo, lunika imihla yokutshona kwelanga ukwenzela iinjongo ezithile ezikhuthaza utyalo lwemali ngexesha elifanelekileyo.

Ingeniso Yekomkhulu Nerhafu Yorhwebo

Uqingqo-mali lukwaphembelela intengiso yamatyala ngokufumana kwakhona irhafu yamaxesha kunye namaqondo. Umzekelo, ukususwa kwengeniso yekomkhulu elide kukhululekile (ukungakhutshelwa 10(38) kuqingqo-mali lonyaka ka-2018 kunye nokubuyiselwa kwe-LTCG irhafu ye-10% kwingeniso ngaphezulu kwe-61 lakh yentengiso. Ngaphezu koko, intengiso yentengiso ichaphazela irhafu (STT)

Irhafu Engangqalanga Nexesha Elikhulu

Phambi kwe-GST, uHlahlo loHlahlo-mali lweUnion lwaluliqonga lokuqala leenguqu kwimisebenzi yokukhupha, irhafu yerhafu yerhafu, kunye nexabiso lerhafu yenkonzo. Ezi nguqu zazenziwa ngemixokelelwano enikezelwa ngokukhawuleza. Ngokuveliswa kweGST, amandla karhulumente aphakathi okuguqula irhafu ngoku ahlangatyezwa neBhunga le-GST. Noko ke, uhlahlo lwabiwo-mali lusazisa iinguqu zomsebenzi wasekuhlaleni, intlawulo lwe-GST, intsongelelo lwentsko, kunye nemihla yokutshona kwelanga ukwenzela iinzuzo zerhafu.

Uqingqo-mali lwama-2023, umzekelo, luxeliwe ukunciphisa umsebenzi owenziwayo kwiminxeba yeselula ukukhuthaza ukwenziwa kwezinto zasekuhlaleni, ngoxa lusanda imisebenzi kwiimpahla ezithile zegolide zokuthintela ukungeniswa kwezinto. Uqingqo-mali lukwacacisa unyango lweGST kwimizi-mveliso ethile, efana nokungcakaza kwi-intanethi kunye nezindlu zokungcakaza, ngokukhupha ingcaciso ye-memorandium.

Imbutho yengeniso kunye noqeqesho

Ulwalamano lwerhafu- ukuya-eGray

Ukusebenza kwemigaqo-siseko yerhafu kulinganiswa ngomlinganiselo werhafu-i-GDP. Umlinganiselo we-Indiya utshitshiselwe phantse 10-12%, uphantsi kunezoqoqosho olusandayo. Uqingqo-mali ngalunye lucwangcisa amaxhoba engeniso luze lusebenzise imilinganiselo yerhafu ukuvala umsantsa. Uqingqo-mali luquka uqikelelo lwemirhumo yerhafu ethe ngqo nengangqalanga ngqo, ephawulelwa kulwando lwerhafu yeGDP. Uhlahlo lwabiwo-mali olufanelekileyo luthelekisa irhafu nolwando lwezoqoqosho.

Ukulungelelaniswa kogcino-lwazi kunye nemilinganiselo yonyanzelo

Uhlahlo-mali luquka ilungiselelo lokuphucula ukuthotyelwa kwerhafu ngobugcisa kunye nokuthintelwa komthetho. Umzekelo, uqingqo-mali lonyaka wama-2019 lwasungula icebo lokuvavanya irhafu ehlawulwayo, ukunciphisa intsebenziswano engokwasemzimbeni phakathi kwamagosa. Uhlahlo lwabiwo-mali lwama-mali lwama-2021 lwasungula i- “Vivad se Vishwas". isicwangciso sokulungisa iimbambano ezithe ngqo zerhafu. La manyathelo azimisele ukwandisa isiseko serhafu, ngaloo ndlela anyusa ingeniso ye-nethiyethi ngaphandle kokunyuka kwexabiso.

Izinto Eziza Kuqala Emalini Nezakha Amahlelo

Imigaqo-nkqubo yerhafu ebhengezwe kuqingqo-mali zizixhobo ezinamandla zokuqhuba utyalo-mali kwicandelo eliphambili. Urhulumente uye wayisebenzisa ukukhuthaza:

  • [[UMTL:0] Amandla avuselelekayo: Iiholide zerhafu zeshishini elingaphezulu ukwenzela imisebenzi yombane welanga nomoya; isantya seGST esivuselelweyo kwizixhobo ezinokuvuselelwa.
  • [[FLT: 0] Uqalo: Iholide yerhafu yeminyaka emithathu phantsi kwecandelo 80-IAC, kunye nencopho ecuthiweyo kwingeniso yekomkhulu yabatyali bemali besiqalo.
  • Ukusebenzisa: Ukunciphisa umlinganiselo werhafu yequmrhu leenkampani ezintsha ezenza iprojekthi (15%) kunye nemisebenzi yamasiko kwimfuno yekomkhulu.
  • Ukubolekisa ngemali: Ukongezwa kwenzala ukuya kunyuso lwe 761.5 lakh kwimali-mboleko yasekhaya yezindlu ezinokufikeleleka phantsi kwecandelo 80EA.
  • Ukukhula kwemibutho yasemaphandleni nophuhliso lwasemaphandleni: Ukucinywa kwemivuzo ethile yezolimo kunye nokuphathwa kwerhafu evumelayo kwimali yezibonelelo zasemaphandleni.

Le miqathango ijoliswe kwinkcitho yengeniso yexeshana kodwa yenzelwe ukwenza uqoqosho olude. Uhlalutyo lohlahlo-lwabiwo-mali lusoloko lugxininisa kubuninzi benkcitho zerhafu ezinjalo ukuthethelela ukuqhubekeka kwazo.

Indima Yoqingqo - mali Ekuzinziseni Nomgaqo - siseko Ochaseneyo

Ngaphandle kotshintsho lohlahlo-lwabiwo-mali lwezakhiwo, uHlahlo loHlahlo-mali lwaseIndiya lusebenzisa utshintsho lwerhafu ukulawula imijikelo yeshishini. Ngexesha lokucotha kohla kohla lwemali lunganciphisa irhafu ukuze kunyuswe imali efunekayo. Umzekelo, kuqingqo-mali lonyaka-mali lowa ngo-2009-10, emva kwengxaki yehlabathi, urhulumente unciphise imisebenzi ekhoyo kwaye ukhuthazo lokukhuthaza ukukhulula irhafu ephezulu. Ngokuchasene noko, xa ukunyuka kwexabiso lerhafu, uqingqo-mali lunganyusa ipetroli okanye intsimbi exabisekileyo yokufunxanela amanzi.

Isifo se-COVOID-19 sabona izibhengezo zerhafu zongxamiseko ngaphandle komjikelo woqingqo-mali, kodwa uqingqo-mali lwangonyaka wama-2021-22 lwaqalisa amanyathelo afana nolwandiso lwexesha elifanelekileyo lerhafu kunye nokudalwa kwenkqubo entsha “yokhuthazo lophuhliso” (PLI) kwicandelo eli-13, elidityaniswe nexabiso lerhafu elithelekelelwayo. Uqingqo-mali lwama 2023 lwanciphisa ukunyuka kwengeniso yemali kwimali yekomkhulu yemali ekwixabiso eliphezulu labantu abafanelekeleyo, lujolise ekuvuseleleni ukuvuselela iimarikethi zemali.

Impembelelo Kurhwebo Lwamazwe Asemzini

Inkqubo yerhafu ecacileyo kulwabiwo-mali ibonisa ukuba iIndiya iyabuthanda ubunewunewu babanikazi bangaphandle. Utshintsho olufana nokususwa kwerhafu yokusasaza (DDT) ngo-2020, ukuveliswa kwe-Levy yoKwahlula-hlula kwiinkonzo zamanani, kunye nokuhlaziywa kwemithetho yokuthunyelwa kweprojekthi kubhengezwa ngexesha loqingqo-mali. Uqingqo-mali lukwabonisa ukuba imicimbi yamasiko elungelelaniswa nezibophelelo zeFree Trade Agreements, ezichaphazela ukurhweba ngaphandle kwenqanawa.

Umzekelo, uqingqo-mali lwama-2021 lwandisa imisebenzi yezorhwebo kwimijelo yelanga kunye neziqandisi ukukhuthaza imveliso yasekhaya phantsi kweAtmanirbhar Bharat, ngeli xesha ukunciphisa imisebenzi kwigalelo elisetyenziswa ngabakhi bomatshini. Uhlahlo-mali oluhle lufuna ukulungelelanisa uqingqo-mali nokhuphiswano lwehlabathi lonke.

Ukungaqoqoshi Kwenkqubo Yerhafu Kuqingqo - mali

Iizicelo zerhafu zoqingqo-mali aziqalwanga. Zibonisa ezona zinto ziphambili zezopolitiko kunye nezenzo zombutho ezidibeneyo. I-Populist imilinganiselo efana nemida ephezulu yemida, imiqobo ephezulu yokungahlawulwa kwemida yabemi abakhulileyo, kunye nexabiso eliphantsi lerhafu yamashishini amancinane lidla ngokuveliswa kwiminyaka yonyulo. Ngokuchasene noko, amanyathelo angathandwayo afana nokubuyiselwa kwakhona kwerhafu yemali okanye ukukhutshwa kwengeniso ephezulu ekhutshwayo kuyaphetshwa ngexesha lonyulo.

UMthetho we-Fiscal Junice kunye noLawulo loHlahlo (FRBM) umisela amaxhoba emali yentlawulo, enyanzela amandla okusika irhafu ngaphandle kokunciphisa okusetyenziswa kwemali. Lo rhwebo-kuxoxwa kuyaphikiswa minyaka le. Analyst uthelekisa ityala le-fiscal njengepesenti ye-GDP kunye ne-afrequence efunekayo ukufikelela amaxhoba. Intetho yoqingqo-mali isoloko isebenzisa amagama akhethekileyo ukuphawula enoba iinguqu zerhafuzo zingenisa ngeniso okanye zingeniso.

Ukubopha kunye nohlolo lwangaphambili

Phambi kokuba kunikelwe uqingqo-mali, uMphathiswa weMali unxibelelana nee-minyango zoshishino, izazi-mali, iimbutho zabalimi, kunye nabalungiseleli bezezimali zikarhulumente. Ezi ntlanganiso ziphembelela iimfuno zerhafu. Umzekelo, ngowama-2022, ishishini lemali enqabileyo kunye noshishino lwezitshena elinqabileyo lafuna unciphiso kwimisebenzi yokurhweba ngamatye axabisekileyo, anikwe ngokuyinxenye kuqingqo-mali lwama 2023. Ngokufanayo, icandelo le-techtech laqhubela ekucaciseni iiklasi ze-GST kwi-intanethi, nto ekhokelela ekucaciseni amaxwebhu ohlahlolo.

Ucelomngeni Nokugxekwa

Nangona ibalulekile, indima yoqingqo - mali ekumiselweni kwerhafu ijongwe kaninzi:

  • Imithetho yerhafu iba ntsonkothileyo ngoqingqo-mali ngalunye, idala imithwalo yentelekelelo kubantu kunye namashishini amancinane. Ngaphezu kwama-3000 eekopi zeMpatho yerhafu zenziwe ukususela ngowe1961, ezininzi ngemisebenzi yezemali.
  • Ukungaxelwa kwangaphambili: Iziphengululo zerhafu ezithelekisayo, ezifana notshintsho lonyaka ka-2012 lokuthunyelwa ngerhafu engangqalanga (ityala le Vodafone), intelekelelo yomnikeli womonakalo. Uqingqo-mali lwamashumi amabini anesibini lwayiphinda yayijonga kwakhona irhafu empikiswano, kodwa umonakalo wenziwe.
  • Imida yokugqibelela:[ iinkqubo ezilungileyo zerhafu ziyasebenza kuphela ukuba ulawulo lwerhafu lunokuzinyanzelisa. Izibhengezo zoqingqo-mali zokwandisa iTDS/TCS zisoloko zingenazo izibonelelo ezifunekayo zokuthobela ngokugudileyo, nto leyo ekhokelela kwiimbambano zerhafu.
  • [[[UMTL:0] Iziphumo zokunyuka kwemali: Ukuhamba ngerhafu ngokuthe ngqo kwizinto ezifana nepetroli negolide kungena ngqo kwixabiso lobuninzi nakuthengiso, kubangela iingxaki ezikhoyo kwiintsapho ezihlwempuzekileyo ngokungenakulinganiswa.

Ukuthetha ngale miba kufuna uqingqo-mali lungabhengezi nje kuphela utshintsho kodwa lubophelele kwiinguqu zolawulo kunye neenkqubo ezithe ngqo. Intshayelelo yeKhowudi Yerhafu Ethe ngqo (DTC) ithenjiswe amaxesha amaninzi kodwa isala ihleli ihleli, ngokwengxenye ngenxa yobuninzi obupheleleyo besilungiso esiza kufuneka ukubuyisela uMthetho okhoyo.

Umgaqo-nkqubo Werhafu Ngaphaya Koqingqo-mali: Indima Yeemfuno Zokwandisa

Ngoxa uqingqo-mali lusisixhobo esiyintloko, urhulumente ungenza utshintsho oluncinane lwerhafu ngoncedo lwerhafu olungephi okanye ngezaziso phantsi kwemithetho ekhoyo. Noko ke, utshintsho olukhulu lufuna iBhili yeMali. IBhunga leGST liyakwazi ukuguqula amaqondo ngezaziso (ngaphandle kwemvume yepalamente) luye lwanciphisa ukulawula uqingqo-mali kwiinguquko zerhafu ezingangqalanga. Sekunjalo, uqingqo-mali luhlala luyindawo yogcino-mali apho urhulumente anokulungisa khona iirhafu, amasiko, kunye nemithetho-ofisi elungelelanisiweyo.

IGawulayo noMbhatalo Oqhelekileyo: Iziphumo zehlabathi

Kumqeshwa ohlawulwayo, uqingqo-mali lumisela ukuba yimali engakanani irhafu ehlawulwayo kumthombo (TDS) kumvuzo wabo nyanga nganye. Ukutshintshwa kwentengiso esezantsi, icandelo 80C, okanye iimali ezithenjiswe ngqo ze-inshorensi yezonyango zithatha ingeniso yekhaya. Kumnini-shishini omncinane, uqingqo-mali lwezibhengezo kwimida yerhafu (i-SAD 44AD) okanye ummiselo wemimiselo yeqhinga lokubhala imisela iindleko zabo. Kumfama, ukutshintsha kwengeniso yemali yemali ye-mali ye-mali e-mali okanye irhafuthezo zichaphazela ingeniso yabo.

Kwakhona uqingqo-mali luchaphazela indlela abantu abathengwa ngayo: ukuncitshiswa kwemisebenzi yezorhwebo ye-elektroniki kusenokunciphisa amaxabiso, ngoxa ukwanda kwe-GST kwiinkonzo zevenkile zokutyela kusenokunciphisa ukutyela. Iinguqu zerhafu zidla ngokubekwa ngexesha lemibhiyozo ukunyusa imfuno okanye ukuthengwa kwamanye amazwe. Ukuqonda oku kunceda abemi bacwangcise izigqibo zabo zemali nezeshishini.

Isiphelo

Uqingqo-mali lwaseIndiya lungaphezulu kakhulu kunengxelo yemali. Sisixhobo esibonakalayo nesinempembelelo esithi ngaso urhulumente adwelise, anxibelelane, azalisekise iinkqubo zakhe zerhafu. Ukusuka ekumiseleni iziqwenga zerhafu zerhafu yengeniso yomntu ngamnye ukusungula ulawulo lwerhafu olungachananga njenge-GST, uqingqo-mali luyimobume bemeko yezoqoqosho yomntu wonke. Umjikelo walo wonyaka unika ithuba elilungeleleneyo lengxoxo yedemokhrasi yotshintsho lwerhafu, iinkcitho, kunye nobuchule bokusebenza kwerhafu.

Kubafundi, abafundisi-mfundo, kunye nezifundiswa, uxabiso olunzulu ngendima yoqingqo-mali kwinkqubo yerhafu lubalulekile ukuze kuqondwe indlela izigqibo zikarhulumente eziguqulela ngayo kwiziphumo zokwenene zezoqoqosho. Njengoko i-Indiya iqhubeka nohambo lwayo ukuya kuqoqosho lwezigidi-zigidi zezigidi zezigidi, uqingqo-mali luza kuhlala lululo ibala eliphambili lenkqubo yerhafu .

Ukufunda Okungakumbi

  • [[Uhlahlo lwabiwo-mali: 0] Uhlahlo-lwabiwo-mali lwe-Indiya – Iwebhsayithi esemthethweni
  • [[UMTL:0] Isebe lerhafu elifumanayo, iIndiya[[UMTL:1]
  • [[UMTL:0] Ukulunga kunye neeNkonzo zeTshosholo (GST) portal
  • [[UMTL:0] Uphando loMgaqo-siseko wePRS – Uqingqo-mali lwe-Analys
  • [[UMTL:0] Ibhanki egciniweyo yaseIndiya – iProjekthi yePhondo yePhondo