Ukwazisa

Ukuthengisa ishishini eIndiya sisiganeko esibalulekileyo semali esinokuthi iziphumo zaso zikhutshwe kakhulu ukuba amatyala erhafu anxulumene nayo akalawulwa kakuhle. Ukuphathwa kwerhafu kuxhomekeke kwisakhiwo esisemthethweni somthengisi, uhlobo lwempahla ethunyelweyo, ixesha lokuphatha, kunye nesakhiwo sentengiselwano. Abemi baseIndiya nabangangoomphathi-ntlange-nkulu kufuneka bafumane irhafu, iimpahla kunye nerhafu zenkonzo (GST), umsebenzi werhafu, kunye nokurhoxiswa kwerhafu ephuma emtholweni (TDS). Eli nqaku linika isikhokelo esizinzileyo kwimibandela yokuthengisa ishishini eIndiya, ukuhlawula irhafu engundoqo, ukulungiselela irhafu, ucwangciso, kunye nokuthobela iimfuno zerhafu.

Iintlobo Zerhafu Ezibandakanyekileyo Kushishino

Eyona nto ibalulekileyo yintlawulo yerhafu, kodwa iGST, umsebenzi wokuchola izitembu neTDS ziyasebenza nako kuxhomekeka kwindlela eliyiyo ishishini.

Ikomkhulu Lifumana Irhafu

Ikomkhulu lihlawulwa kwingeniso ephuma ekudlulisweni kwempahla yekomkhulu. Isantya kunye nokufumaneka kwaso kuxhomekeke kwixesha lokubamba i-asethi nokuba inzuzo yi short(term) okanye 0] 0.

Ingeniso yeZiko leMveli eliBanzi

Ngokwezinto ezininzi, umahluko usekelwe kwixesha lokubamba iinyanga ezingama-24. Izicwangciso ezigcinwe iinyanga ezingama-24 okanye ezingaphantsi zithathwa njenge-iterm, ngelixesha ezigcinwe ngaphezu kwe-24 zeenyanga zinde ngekota. Kodwa, ukwabelana ngeendawo ezidweliswe kwintengiso yamasheya, umqobo ukhozo [[FLT:] [12] iinyanga . Ingeniso yemali encinane (STCG) yongezelelelwa kwingeniso epheleleyo nerhafuthelwe kwinani elifunekayo.[10] Ingeniso enkulu (LTG) ithenjiswa ithelwe ngokuqhelekileyo yi-intengo [FLD:] [FT]

Iingenelo Zokubonakalisa

Isalathisi sivumela umthengisi ukuba alungise ixabiso lokufumana ixabiso lokunyuka kwexabiso ngokusebenzisa isalathisi sexabiso lexabiso eliphantsi (CII) esipapashwe liSebe lerhafu leThafu. Oku kunciphisa inzuzo yekomkhulu elinokuhlawulwa ngokwexabiso kwizinto ezigcinwe ixesha elide. Umzekelo, ukuba i-asethi yezoshishino ithengiswe nge 7650 lakh ngo-2010 kwaye ithengiselwa i-61.5 crore ngo-2025, ixabiso lesalathisi se-dethingi yokufumana irhafu ingaba ikufuphi no-199090 lakh, okuphumela kwi-LTCG esezantsi.

Ukukhohliswa KuMthetho Werhafu

Amacandelo aliqela anikela iimvume zokukhulula ukucutha okanye ukuhla kwemali yekomkhulu:

  • [[UKROF: 0] Uguqulelo 54: Iinguqu kwi LTCG ukusukela kurhwebo lwendlu yokuhlala ukuba ingeniso isetyenziselwa ukuthenga okanye ukwakha enye indlu ehlala kuyo.
  • Ukudibanisa 54F: Iinguqu ku LTCG ukuthengiswa kwayo nayiphi na imfuno yekomkhulu lexesha elide (kuquka iimpahla zeshishini) ukuba umnatha uthengelwe kwindlu yokuhlala.
  • Ukukhulula 54EC: Incopho kwi LTCG ukuba ingeniso ifakwe kumaqhina achaziweyo (umz., NGUHAI, REC) ngenyanga ezintandathu, ukufikelela ku-7650 lakh.
  • Unyuso lwe- Udidi 54B: Ukususwa ekudlulisweni komhlaba wezolimo osetyenziselwa ukulima, ukuba ingeniso isetyenziselwa ukuthenga elinye ilizwe lokulima.
  • Unyuso lwendawo olukwindawo yeshishini kwidolophu, ephantsi kokuphinda isetyenziswe emhlabeni, ekwakhiwayo okanye ematshinini.

Kubalulekile ukuba umntu acwangcise kakuhle aze afumane amacebiso afanelekileyo ukuze afumane imvume.

Irhafu yemali (GST)

I-GST ingasebenza xa urhwebo lubandakanya ukudluliswa kweempahla zoshishino ezithathwa njengonikezelo lwempahla okanye iinkonzo phantsi komthetho we-GST. IBhunga le-GST lilungiselele ukucaca kokuphathwa korhwebo [ (ukuthengwa kweshishini njengenkxalabo eqhubekayo) kunye ne-[FLT] ethengiweyo yentengiso ethengisiweyo [.

Imali ethengiswayo

Kuthengiswa , lonke ishishini lithunyelwa ukuze kuqwalaselwe ulwahlulo lwentlama ngaphandle kokwabela izinto nganye amaxabiso. Phantsi kwe-GST, ukudluliswa kweshishini njengenkxalabo kungu [ apho izinto ezithengwa ngokudibeneyo (umzekelo, umhlaba, umatshini, umchako). iGST inganikwa ungeniso. Noko ke, ukuba ukuthengiswa kwemali kuthengiswe njenge [[[FLT: 4.] kunye nexabiso lomatshini, kunye neenkonzo ze-atmousestion, zixhomekeke kwi-e-ecessific., kwaye iziko ze-ecet .

Amagosa abonisa ukuba anikela ingqalelo kumatyala erhafu

Xa i-GST ibekwa ityala ngentengiso echaziweyo, umthengi angakwazi ukubala ityala lerhafu legalelo elingenisiweyo (ITC) phantsi kwemithetho. Umthengisi kufuneka anike i-invoice i-invoice ukuba intengiselwano iyahlawulwa. Ukuhlisa urhwebo lungatsalanga GST, akukho invoice efunekayo, kodwa uxwebhu olufanelekileyo phantsi koMthetho we-Inhome Taxial Act luseyimfuneko.

Izixhobo eziqinileyo kunye nobhaliso

Umsebenzi westamp uhlawulwa ngokudluliswa kwepropati engashukumiyo (ilizwe nezakhiwo) kwaye uyahluka-hluka ngokombuso. Izixa-mali zingasuka ku 5% ukuya ku-8% wexabiso lomhlaba okanye ixabiso lemarike, naliphi na ixabiso elingaphezulu. Kwixabiso lefama ethengisayo, ukuchola kusebenza kwimisebenzi yokuthumela, isabelo, okanye ukuqesha. Xa kuthengiswa apho izinto ezingaphantsi ziquka umhlaba wokwenene, umsebenzi wesitempente ungasebenza ukuba ubandakanya ukudluliswa okunempumelelo kwezabelo oludlulisiweyo (kwiminye imimandla). Abathengi kufuneka bafake igalelo kwiindleko zomsebenzi wezitampumfatho, njengoko benokunciphisa umnatha obalulekileyo.

Irhafu Ithenjiswe kuMthombo (TDS)

Umthengi usoloko kufuneka asuse irhafu kwimvelaphi (TDS) ngoxa ehlawula umthengisi.

  • [[UKWENZIWA:0] Ukuqulunqwa 194IA: TD kwi 1% ngokuqwalaselwa ekudluliseleni impahla engashukumiyo (enye kunendawo yezolimo) ukuba ucalulo lungaphezulu kwe 7650 lakh.
  • Uthutho 195: ITDS kwintlawulo ehlawulwayo kwabangengomongameli – iyasebenza ukuba umthengisi yinto yasemzini okanye iNRI.
  • [[UKWENZIWA:0] Unyuso 194J: ITDS kwimirhumo yobugcisa bomsebenzi, onokuthi usebenze ekucebiseni okanye kufakelwe amalungu obuchule.

Umthengisi kufuneka anike iPAN nezinye iinkcukacha ukuze aphephe iqondo eliphezulu leTDS (ipesenti elingaphantsi kweCandelo lama-206A). I-TDS inokunconywa njengetyala ngoxa iqokelela irhafu yomthengi.

Isakhiwo Sentengiso: Imali ethengiswayo eninzi

Ukhetho phakathi kwempahla ethengiswayo kunye nokuthengwa kuneemfuno ezinzulu zerhafu yabo bobabini abathathi-nxaxheba. Abathengi bakhetha ukwabelana ngexabiso kuba inokuba neziphumo zokufumana irhafu ephantsi (ingakumbi ukuba izabelo ziba nexesha elide), ngeli linye ixesha abathengi basenokukhetha ukuthengiswa ngemali ukufumana isiseko sexabiso eliphantsi lokuhla kwexabiso.

Ukuthengiswa Kwerhafu

Kwimali ethengiswayo, ingeniso yemali ethengiswayo yemali nganye. Ingeniso yemali eninzi ilinganiswa ngokwahlukeneyo kwi-asethi nganye esekelwe kwixesha layo lokubamba nexabiso. Izinto ezinokusetyenziswa (umz., umatshini, izakhiwo) zinganyusa ingeniso yemali ephambili ye- okanye ingeniso yemali yemali ekhoyo [[FLT]] [[FLT]]] [iiii-i-asethi]] ukuba itshintshelwe ngexabiso eliphezulu kunexabiso elibhaliweyo. Imali engatshintshiweyo (eg.0], i-remondstyrensi) inokusetyenziswa njengemali yemali ephambili. Inzuzo izakufunyanwa phambi konyaka-2023 efunekayo; i-LTGG3] xa kuthengwa ngayo intengo yomhla othile. Emva koko, ithengwa njengengeniso engathengiswayo; ingeniso engenisa imali eninzi yemali ethengiswayo.

Yabelanani Ngerhafu

Xa kuthengwa, umthengisi udlulisela izabelo zakhe kwinkampani. Ii-asethi ezingaphantsi zihlala kunye nequmrhu, ngoko akukho rhafu ikhoyo kwimali-mali elinganayo. Ingeniso yekomkhulu ekwabelana ngayo ibalwa njengomahluko phakathi kwexabiso lokuthengisa nexabiso lokufumana izahlulo. Isabelo esingahlawulwayo sigcinwe ngaphezu kweenyanga ezingama-24, iLTCG ihlawulwa ngemali emalunga nama-20% kunye nemali ye-propati (okanye 10% ngaphandle kwe-defati yemali, ephantsi kwemali). Kubalwa irhafu yerhafu, iLTCG ingaphezulu-ak-ak-afx-afti yemali ehlawulwayo (ukuba i-STTT). Inteli yentengiso iphinde iphephe ne-crensitimeties kwipropati ekhoyo (kunyaka encinci).

Ukukhetha Isakhiwo Esifanelekileyo

Isigqibo sixhomekeke kwimeko efana neendawo zokuhlala zomthengisi, ixesha alichithayo, umnqweno wokufumana inzuzo yelifa lexa elizayo ukhululekile, kunye nokuvuma komthengi ukuhlawula intlawulo yesiseko esithengiweyo. Ngokufuthi, ukuxubana kwempahla nokuthengiswa okanye ukuthengiswa okuthe kratya. Abathengi kufuneka bafake iprojekthi emva kokuba i-grafiki ithenjiswe phantsi kwezakhiwo ezahlukeneyo ngaphambi kokuba igqibe ityala. Icebiso loogqirha elisuka kwi-ocesterrilling kunye negqwetha lerhafu liyimfuneko.

Imisebenzi Yokuthengisela Irhafu

Ukuceba kunokuwunciphisa umthwalo werhafu uze uqinisekise ukuba uyawuthobela umthetho.

Ukulungisa Urhwebo

Ukuba i-asethi iyasondela kunyaka wama-24936 ekwinyanga ebambeke ngayo, ukubhekisela ekuthengisweni kunokuguqula i-fishterm ibe yingeniso ende ye-662term, ngokuphawulekayo ihlisa isantya serhafu. Ukulinda iinyanga ezingaphaya kwe-12 kuyafana. Ngaphezu koko, ukuthengiswa konyaka wemali xa enye ingeniso isezantsi inganciphisa irhafu yesiqwenga kwi-STCG. Iingenelo zokwalathisa ziphucula namathuba okubamba ixesha elide.

Ukusebenzisa Isiciko Nokukhululeka

Abathengi bangafaka imali engakumbi kwixabiso lemali elichaziweyo kwimigca evumelekileyo yexesha lokuba bahlawule irhafu phantsi kwecandelo 54, 54F, 54EC, njl.

Uxwebhu kunye nonikezelo

Iingxelo ezifanelekileyo zexabiso lokufumana (kuquka inkqubela-phambili, i-smente, iindleko zomthetho) zibalulekile ukuthelekelela ingeniso yekomkhulu elichanekileyo. Kwixabiso lentengiso elifanelekileyo elibanjwe ngaphambi konyaka wama-2002001 njengexabiso lokufumana. Abathengi kufuneka bagcine ii-invoices, iingxelo zoxabiso, kunye nezivumelwano. Ukubuyiselwa kwerhafu yerhafu kufuneka kuquke ucwangciso lwemali yekomkhulu, kwaye ukuba iminqamlezo ethile ethengisiweyo, umthengisi kufuneka anike ingxelo yentengiselwano phantsi kweShedyuli BS kunye nezinye izicwangciso ezifanelekileyo. Ngokuthengwayo irhafu yerhafu (ukuba ingeniso ingaphezulu kwe-2410 000 kwikota) inokuthi iphephe inzala phantsi kweCandelo lamaCandelo 234 kunye ne-34C ye-Inhost Inhost Movement Active.

Iqela elisemthethweni nelinolawulo

Ngaphandle kwerhafu, ukuthengisa ishishini eIndiya kubandakanya amanyathelo aliqela asemthethweni amele asetyenziswe ngocoselelo ukuze kuphetshwe isigwebo okanye ukuphazanyiswa kwentengiso.

Iimfuno Zomthetho Wenkampani

Ngaphantsi koMthetho weCompanies Act, 2013, ukuthengiswa kwazo zonke iiprojekthi zoshishino kufuna isigqibo esikhethekileyo esidluliselwe ngabaxhasi kunye nemvume yebhodi. Ukongeza, ukuthengiswa kungafuneka kugcinwe ngeReBristor of Companies (RoC) ku-e Naamanim MGT7614 kunye nezinye iintlobo. Ukuba urhwebo lubandakanya ukuthengiswa kwecandelo, inkampani kufuneka ilandele ucebe lwelungiselelo ukuba lilingana nolwahlulo. Ukuthunyelwa kwezabelo, izabelo kufuneka zibhalwe kwingxelo yenkampani yamalungu, kwaye kwabelane iziqinisekiso ezigunyaziswe kumthengi.

Ukunconywa ngamagunya olawulo

Urhwebo oluthile lufuna ukucaciswa kwimibutho yamacandelo 76 echanekileyo:

  • IKhomishini yeNkqutyana yeIndiya (CCI): Ukuba uthengiso lugqitha impahla okanye imiqobo phantsi koMthetho wokhuphiswano, 2002, umthengi angafuna ukulayisha isaziso neCCI aze alinde uvumo phambi kokuba alungise uxanduva.
  • Ibhanki egciniweyo yaseIndiya (RBI)]: Ukuba umthengisi okanye umthengi ngumphathi-mali, urhwebo kufuneka luhambelane noMthetho woLawulo lwe-Exchange yangaphandle (FEMA). Umzekelo, ukuthengiswa kwesabelo nge-NRI kufuna ingxelo kwibhanki egunyazisiweyo kwaye, kwezinye iimeko, phambi kokuba ivunyelwe kwi-RBI.
  • Abaphathi berhafu abafumanayo: Kwintengiso ephezulu yexabiso, umphathi-mikhosi ophakamisayo angafuna iinkcukacha phantsi koqinisekiso kunye nenkqubo yohlolo. Amanye amagunya afuna uxabiso lwesatifiketi esisuka kumniki-xabiso obhalisiweyo ekudluliseni izahlulo okanye iimpahla.

Ukungaphumeleli ukufumana imvume efunekayo kungaphumela kwintengiselwano exeliweyo ephuthileyo okanye ephantsi kwemali enzima.

Ukuqwalaselwa Ngokukhethekileyo Kwabantu Abahlala Kumazwe Asemzini

I-Nonniversident (NRIS) kunye neenkampani zangaphandle ezithengisa ishishini eIndiya zijongene nerhafu eyongezelelekileyo kunye nolawulo. Ingeniso yekomkhulu iqokelelwa ngendlela efanayo, kodwa ukutshintsha-tshintsha kwexabiso lokutshintshiselana ngemali nokunika irhafu kufuneka kuchazwe. I-NRIS inokuba phantsi kwe-TDS kwiqondo eliphezulu (i-20% kwi-LTCG kunye nama-30% kwii-STCG kwii-SCG kwiinkampani zangaphandle, ngaphandle kokuba i-Rhoxinato yemali ephindwe kabini i-DataA – inika isantya esiphantsi). I-NRI isenokufumana isilinganiselo esisezantsi ngokunikezela kweTTARCS (TC) kunye ne-FFFF. Ukuthengiswa kwe-STRAP kumele kuphinde kuvumelane nemithetho ye-FERGP. Ngokuthe kokugqibela, i-NRI i-NUP kumele i-ekho i-ekho yorhwebo epheleleyo, ukuba kuthenjiswe naku.

Ukunikela Ingxelo Ngentengo

Emva kokuthengiswa, umthengisi kufuneka anikele ingxelo yentengiso kwintengiso yerhafu yengeniso yabo yonyaka wohlolo olufanelekileyo. Ingeniso yekomkhulu kufuneka iboniswe kwi urhuxelo CG. Iinkcukacha ezifana nomhla wokufumana, umhla wokuthumela, uvavanyo, ukuthengwa, ixabiso lokufumana, iindleko zentengiso, ixabiso lesalathisi (ukuba iyasebenziseka), kwaye ukukhulula okuthenjiweyo kufuneka kunikezelwe. Ukuba iindleko phantsi kwecandelo 54/54F kuthengiwe, umthengisi kufuneka anike iinkcukacha zempahla entsha ethengiweyo kunye nemali efakiweyo. Ukuba ukurhoxisa okulandelayo kulahlekileyo (ngokuba izinto ezintsha zithengiswe ngexesha lokutshixa okanye ixabiso aliko) ungeniso lwemali ekufuneka kunyusiwe kunyaka othenjiweyo.

Isiphelo

Ukuthengisa ishishini eIndiya kubandakanya ukuqhuba i-web site yerhafu entsonkothileyo. Ukuceba irhafu emva kwemali ehlawulwayo, i-GST, umsebenzi we-STS, kunye ne-TDS : ngasinye nemithetho yaso ecwangcisiweyo, ukukhulula, kunye nemfuno yokuthobela. Isakhiwo sokuthengisa (njengokumisela i vsss ukuthengiselana i-vscrest) kunegalelo elikhulu kwintlawulo yerhafu esemva kwemali. Ukuhlelwa kwerhafuthengiso ngexesha elililo, ukusetyenziswa kwerhafu, nokugcinwa kwengxelo kunganciphisa ngokuphawulekayo umthwalo werhafu. Abathengi kufuneka bavumelane nomthetho wenkampani, imvume yokutshintshisana, kunye nemithetho efuna ukunikezela ngenye indawo. Iingcali efanelekayo yerhafuthensiswayo, i-a i-gconsola i-oknnertiesties, kunye nood projectivestion, ukuphepha kwabo okungamenywa ngokuthenjiswayo.