Ukushintsha Kwezindawo Ezingokomthetho Zokuthengisa Ngezinombolo ENdiya

Umnotho wezezilinganiso we-Indiya uye wakhula ngejubane elingavamile, namapulatifomu ahlanganisa i-e-commerce, izinkonzo ezigelezayo, izimakethe ze-inthanethi, ama-apping ass, nezimiso zokukhokha ngemitapo eziba yimfuneko ekuphileni kwansuku zonke. Lokhu kwashukumisela uhulumeni waseNdiya ukuba wakhe uhlelo oluqinile olungokomthetho oluklanyelwe ukuhlanganisa izinhlangano zezentengo ngokuphumelelayo. Ukwanda kwezindawo ezinkulu zembulunga yonke ezingenisa imali emalini ephuma kubathengi baseNdiya ngaphandle kokuba khona ngokoqobo ezweni kwabangela isidingo esiphuthumayo, esinemithetho yentela ephoqelelwe intela. Ukusondela kwezekhawulo yezibalo kubonisa ukuthambekela okukhulu kwembulunga yonke ekuqinisekiseni ukuthi izinhlangano zemishini zenza ingxenye yazo zikwazi ukunikela indima yazo entengolweni yezwe lonke nakuba kuthinta intengo yemidalo yemidathala yemidatha yohlu.

Isimiso somthetho siye savela ngokushesha phakathi neshumi leminyaka elidlule, sisuka esimisweni esingazinaki kakhulu izithengi zemishini kuya kuleso esiphoqelela izingcezu eziningi zezibopho zentela kokubili emapulatifomu asekhaya nakwamanye amazwe amanani. Ukuqonda lesi sici kubalulekile kunoma yiliphi ibhizinisi lezobuchwepheshe elisebenza noma elibhekene nemakethe yaseNdiya, njengoba ukungazishayi hlangothi kungaholela ezijezisweni ezingokwezimali eziphawulekayo, izingxabano ezingokomthetho, kanye nomonakalo odumile.

Indaba Engokomlando Nesisekelo Sokuthengisa Ngezinombolo

Ngaphambi kokusungulwa kwemitapo ethile yentela yenombolo, isimiso sentela saseNdiya sasingahlonyiselwe kahle ukuthatha intela evela ekuthengiseni ngemishini. Imithetho yentela yakudala yayiklanywe mayelana nokuba khona ngokomzimba [1] inkampani yayinentela ekhokhelwayo kuphela uma inegatsha, ihhovisi, noma indawo yebhizinisi e-Indiya. Amapulatifomu amanani ayengasebenza kude, akhonze izigidi zabathengi baseNdiya kuyilapho zingaziphathi nyawo ezingokoqobo ezweni. Lokhu kwavumela izinkampani eziningi zenani lemitayela ukuba zikhokhele intela enciphe kancane kakhulu eNdiya ngokuphathelene nemali eyazingenisayo.

Uhulumeni waqaphela leligebe njengegebe lokulahlekelwa kwemali kanye nemali elungile. Amabhizinisi asekhaya asebenza ngaphansi kombuso wentela waseNdiya abhekana nobunzima bokuncintisana uma kuqhathaniswa namapulatifomu angaphandle angazigwema izintela. Isidingo sokulinganisela inkundla yokudlala, ukuvikela intela yasekhaya, nokuveza inzuzo eyanda ngokushesha ezomnotho zamanani saholela ekuthuthukiseni kwesakhiwo esingokomthetho esinezici eziningi.

I-Indiya yayiphakathi kwezomnotho ezinkulu zokuqala ukumisa izinyathelo zentela zenombolo ezihlolwayo, ngokuvamile ezisebenza njengecala lokuhlola amanye amazwe asathuthuka abhekene nezinselele ezifanayo. Inhlangano yezentengiselwano ze-Economic Co-operation and Development (OECD) ibilokhu isebenza ekuvumelaneni kwembulunga yonke kokukhokha umnotho wezobuchwepheshe nge-Base Erosion and Information Shifting yayo (BEPS), kodwa iNdiya yaqhubekela phambili ngaphandle kokuzimisela imithetho yayo. Lokhu kuvumelana kuye kwamisa i-Indiya njengomholi wentela yezemishini kodwa futhi kwabangela izinselele zezentengozama yezentengo eholweni ehoxayo ehliswayo.

Izinsimbi Zomthetho Ezilawula Intela Yamanani

Izinqubo zentela ze-athom zase-Indiya zakhiwe phezu kwezisetshenziswa zomthetho ezimbalwa eziyinhloko ezisebenza ndawonye ukuze zakhe isimiso sentela esibanzi kumaplatifomu enombolo. Ithuluzi ngalinye lihlasela izici ezihlukene zentengiselwano yenombolo futhi libeka izibopho ezihlukene ezinhlanganoni ezivalekile.

Intela Yempahla Nezinkonzo Zezobuchwepheshe

I-Gools and Services Tax (GST), eyasungulwa ngoJuly 2017, yalungisa ngokuyisisekelo isimiso sentela saseNdiya esingaqondile. Kuma-mitatsfomu, i-GST isebenza ezinsikeni eziningi ze-minubers nezimpahla. Isici esibucayi se-GST siyisidingo se-gST ukuze izinkampani zemishini yakwamanye amazwe zibhalisele i-GST uma zinikeza abathengi bamaNdiya izinkonzo zobuchwepheshe. Lokhu kwenziwa ngesu lokubhalisa elilula elaziwa ngokuthi "I-Optine Information and Diedictionum Accesssion noma ama-APronsotion Services" (ODAR).

Ngaphansi kwemithetho ye-OIDAR, noma iyiphi into yangaphandle enikeza izinkonzo ze-minustry − ihlanganisa ukukopisha i-software, ukuqoqa i-proftware, ukugembula nge-inthanethi, ukukhangisa ngamanani, nokuthola i-memone-memone (-"ama-"macate]"akhasimente amaNdiya angabhaliswanga i-GST" kumele abhalise ngaphansi kombuso we-GST. Abathengi be-oku mazwe angaphandle badingeka ukuba bakhokhe futhi bakhiphe i-ret GST ngesilinganiso esisebenzayo, esisukela ku-18% kuya ku-28% kuye ngenkambiso. Lendlela i-memo yenkonzo i-memode i-mforce i-octivesss abathengi bamaNdiya athengishini angaphandle, iqinisekisa ukuthi intela iqoqwe emtholweni wangaphandle.

Inqubo yokubhalisa i-OIDAR i-odroid iye yafakwa ukuze kwenziwe ukuvumelana kube nokwenzeka ezinhlanganweni zangaphandle. Umuntu ongakhokhi intela angabhalisa esebenzisa inqubo elula, amise ummeleli eNdiya ukuze afeze izinjongo zakhe, futhi amafayela abuye nyanga zonke. Nokho, ukuyinkimbinkimbi kokunquma indawo edingiselwayo, ukuhlukanisa izinkonzo zezobuchwepheshe ngokufanele, nokulawula izilinganiso zemisebenzi ehlukahlukene kuseyinselele enkulu kumapulatifomu amaningi ezimiso zobuchwepheshe.

Ukwenziwa Kwabantu Abalinganayo: Intela Ewuphawu Ekwehliseni Imisebenzi Ngemishini

Ukulingana kumelela enye yezinyathelo ezintsha kakhulu zentela yezemali nempikiswano yama-Fogic. Yasungulwa ngo-2016 ngoMthetho wezeMali, i-levy yaklanyelwa ukukhokha intela enkampanini yamaNdiya yakwamanye amazwe ukuze ithengise izinkonzo ze-intanethi. I-Application yaveza ukuthi amapulatifomu angaphandle athola imali eningi emabhizinisini aseNdiya kodwa ayengakhokhi intela emali eholiswa eNdiya ngenxa yokungabi khona ngokoqobo. I-Levany yayihlolelwa njengendlela yokuthiwa kwentela phakathi kwezindawo zokukhangisa zasekhaya nakwamanye amazwe.

I-Evity Expandementediation yaqala ngokusetshenziswa kwenani elingu-6% ekucabangeleni isilinganiso esikhulu esikhokhwa umuntu ongeyena umsunguli wezikhangiso ze-Internet. Lokhu kwahlanganisa ukukhokha izikhangiso kumawebhusayithi, ama-website okuphenya, nama-techm awe-media. I-levy yaqoqwa isuka eMhlabeni wamaNdiya okhokha intela, ikhankasa intela. Okubaluleke kakhulu ukuthi i-levy ayizange ihoxiswe njengentela futhi ngenxa yalokho ayinikezanga zinkampani zakwamanye amazwe izinzuzo zezivumelwano zentela, okwaba impikiswano phakathi kweNdiya namazwe anjenge-United States.

Isilinganiso sokulinganisa iLevey sandiswa kakhulu ngo-2020 ngokufakwa kwe- "Equality Levy 2.0" Lenguqulo ebanzi yasetshenziswa i-2% levy ekuhlolweni okukhulu okwamukelwa ngumphathi ongeyena umongameli we-e-commerce kusukela elungiselelweni lemisebenzi ye-e-commerce noma izakhiwo kubathengisi bamaNdiya. Incazelo yenkonzo ye-e-commerce ibanzi futhi ihlanganisa ukuthengiselwa kwezimpahla nezinkonzo, i-websitethi ye-tept yenterst, i-tecript yentellimes, nokuthwaliswa kwenombolo. I-2% ye-levy isebenza ekuthengiseleni okungaphezulu kakhulu kwe-creocrea (cishe $2040 000) ngonyaka wemali.

Ukulinganisa i-Levy 2.0 usebenza ngokuphumelelayo njengentela yezinkonzo ze-minustry, efana naleyo esetshenziswa ezinye izifundazwe ezinjenge-United Kingdom, iFrance, i-Italy, namazwe amaningana aseYurophu. Ibheke izisulu ezigcwele zezithombe zezobuchwepheshe, kuhlanganise nezindawo zokuthengisa ze-e-commerce, amapulatifomu ahambayo, iziteshi zokuhambisa ukudla, nezinkonzo zokukhokhela. I-levy iye yabangela imali enkulu eNdiya kodwa futhi iye yakha ukugxekwa kohulumeni bangaphandle nabezamabhizinisi. I-United States Tradex Adhunyushela ukuhlola i-Levity eSigabeni sama-301 se-Tradeect ka-1979, iphetha ngokuthi i-levy i-US. Naphezu kwalokhu kuxabana nokungavumelani komthetho we-OCD ye-ECD

Izinqumo Zokukhokhela Intela

I-Inhoome Tax Act ishintshelwe phambili kakhulu ekuthuthukiseni ukufinyelela kwayo emabhizinisini emishini. Ushintsho oluphawulekayo luyisiqalo sokuhlolwa "kwezentengiselwano kwezomnotho", okudala umthetho omusha wokumisa ukuba khona kwenkampani yakwamanye amazwe ebhangiswayo eNdiya. Ngaphambi kwalokhu kulungiswa, inkampani yangaphandle yayinendawo ekhokhelwayo eNdiya kuphela uma yayinendawo emisiwe yezebhizinisi noma inxusa elincikelwe yiyo. I-nexus ephawulekayo ihlola lomqondo wokukhokha intela eNdiya ukuze ihlanganise imisebenzi yezesayensi yezemali.

Ngaphansi kwamalungiselelo alungisiwe, inkampani yangaphandle ibhekwa njengenenzuzo ephawulekayo yezomnotho eNdiya uma ingenela ukucelwa kwemisebenzi yebhizinisi ehleliwe neqhubekayo eNdiya noma uma inikeza amakhasimende impahla noma izinkonzo ngemishini. Umnyango wokubangela ukuba khona kwezomnotho okukhulu uchazwa ngemali ekhishwa abathengi baseNdiya noma inani labasebenzisi eNdiya. Ngokwesibonelo, ipulatifomu yangaphandle enabasebenzisi abangaphezu kuka-30 000 eNdiya noma ithola imali engaphezu kuka-61 crore (engaba ngu-R1 000) emalini etholakala kubathengi baseNdiya ingabhekwa njengemali eshi etholakalayo engokomnotho.

Lapho selikhona inzuzo enkulu yezomnotho, inkampani yakwamanye amazwe iba ngaphansi kwentela yeholo lamaNdiya ngengxenye yeholo layo ebangelwa imisebenzi yayo eNdiya. Lokhu kubangela ukudluliswa kwezindawo eziyinkimbinkimbi kanye nezindaba ezinika iminikelo, njengoba amabhizinisi kumelwe anike inzuzo phakathi kwezindawo zawo zokulawula ikhaya nelaseNdiya ngokusekelwe ekuhlaziyweni okusebenzayo nasemisebenzini yezomnotho. Imithetho ephawulekayo yezomnotho isho ukushintshwa okuyisisekelo kwezimiso zentela zamazwe ngamazwe futhi iye yaba indaba yempikiswano enkulu nempikiswano.

Izivumelwano ezengeziwe ku-Inhootat Act zihlanganisa ukugodla izibopho zentela ezikhokhwayo ezinkonzweni ze-teks, ukubika okukhulisiwe kwezimfuneko zezentengiselwano ezicaciwe zezimali, kanye namalungiselelo amelene nokukhokha intela asetshenziswa kakhulu amabhizinisi amanani. La malungiselelo asebenza ndawonye ukuqinisekisa ukuthi i-Incomet Act ithatha inzuzo ngokuthengiselwano lwezentengo ezingobuchwepheshe ebezingaphunyuka ekukhokheleni intela.

Intuthuko Yamuva Nemikhuba Yokusetshenziswa Kwezimiso

Ikhokhi yentela ye-athom yaseNdiya ayikho esendaweni ephezulu; iyaqhubeka iguquka ngenxa yentuthuko yezobuchwepheshe, izingxoxo zamazwe ngamazwe, kanye nezimiso zasekhaya eziza kuqala. Izenzakalo zamuva ezimbalwa zidinga ukunakwa.

Ukuhlangana Nesimiso Sezentela Sembulunga Yonke Se - OECD

INdiya ibilokhu ingumhlanganyeli okhuthele e-OECD’s IndialFramework on BEPS, ebisebenzela ukuvumelana kwembulunga yonke ekunciphiseni umnotho wezimiso ze-amanani. Ikhambi le-pillar elihlongozwa yi-OECD/Pillar One egxile ekuthatheni intela yangempela nakuMbindi Wesibili ehlela izinga eliphansi lentela embulungeni yonke. I-Pillar Ingathatha indawo yezindlela ezifana ne-Levey elinganayo nge-olevotaldal place ehlela amalungelo entengo entengo entengo entengo entengo ngezindawo zentengo yezentengiso.

I-Indiya iye yaveza ukusekela okunemibandela kwe-OECD kodwa yaphikelela ngokuthi imithetho kumelwe ibonise ngokufanele inzuzo yokuthuthukisa nokuvela kwezomnotho. Kusukela ekushicilelweni kwamuva, i-Indiya iye yabonisa ukuzimisela kwayo ukuyeka ukulingana iLevy lapho isivumelwano se-OECD sesiqalisiwe, uma uhlelo lwembulunga yonke lusingatha izinselele zentela zezomnotho. Ushintsho lwezinyathelo zomthetho womthetho womthetho womthetho owenziwe ngezindlela eziningi lusaqhubeka nenqubo ephawulekayo ethinta amapulatifomu eNdiya.

Ukwanda Kokwenqaba Intela

Imisebenzi yamuva yezezimali iye yandisa izibopho zentela ekuthengiseni ngemishini. Ingxenye 194-O yoMthetho weMandayo yeTaxi, osusiwe ngo-2020, idinga abasebenzisi be-e-commerce ukuba basuse intela emthonjeni owesi-1% ekukhokheleni okwenziwa abahlanganyeli be-ecommerce ekuthengiseni izimpahla noma ilungiselelo lenkonzo ngepulatifomu yabo. Lelungiselelo lisebenza kubo bobabili abasebenzi be-ecommerce futhi liye landisa isisekelo sentela yezokuthengiselwa kweze-e - computernce.

Ngaphezu kwalokho, amalungiselelo adinga ukuncishiswa kwentela yezindleko zokuthengiselana okungaqondakali, imikhiqizo engokoqobo ye-athom, neminye imikhiqizo esungulekayo yezezimali engokobuchwepheshe aye asungulwa. Lokhu kwanda kubonisa inhloso kahulumeni yokuthatha zonke izinhlobo zemisebenzi yezentengiselwano yezentengiselwano ngaphakathi kwenetha lentela.

Izinyathelo Zokuncishiswa Nokuphoqelelwa

Izikhulu zentela zaseNdiya ziye zawathuthukisa kakhulu amakhono azo okuthobela nokuqinisekisa ukukhokhwa kwentela ye-athom. I-GST Network, esebenza njengesisekelo sobuchwepheshe sokubambisana kwe-GST, iye yathuthukisa amathuluzi aphambili okuchaza amapulatifomu angefani namanje. Umnyango we-Incometic Teaxis usungule amaqembu akhethekile agxile ezomnotho zemishini futhi uye wahlola kakhulu amalungiselelo okudlulisa iziteshi ezihilela amabhizinisi obuchwepheshe.

Ukungahambisani nezibopho zentela zenombolo kungaphumela emiphumeleni emibi, kuhlanganise nokuvalwa kokungena emapulatifomu e-minustime, ukuphangwa kwempahla, nokuquliswa kwecala lobugebengu ezicabeni zokubalekela ngamabomu. Izenzo zamuva zokuphoqelelwa kwezemfundo ziye zahlasela amapulatifomu amakhulu embulunga yonke, zifuna ukukhokhwa kwentela enkulu nesijeziso. Le mizamo yokuqinisekisa izimpawu zokungathi sína kukahulumeni ngokuqoqa izintela kwezomnotho zemishini futhi iye yabangela amapulatifomu amaningi emishinini ukuze alinganisele ukuma kwazo.

Izicelo Eziwusizo Zokusetshenziswa Kwama - plat Emishini

Uhlelo oluyinkimbinkimbi noluhlanganisa umthetho lunemiphumela ephawulekayo esebenzayo ekusebenziseni amapulatifomu emishini noma ekubekeni amamakethe aseNdiya. AmaPlatform kumelwe asebenzise isimiso sentela esinezinto eziningi eziphoqelela izibopho ngaphansi kwe-GST, i-Levy Exfling, kanye ne-Income Traxial Act ngesikhathi esisodwa.

Izimfuneko Zokubhalisa Nokubambisana

Ama-operatein amanani kumelwe ahlole ngokucophelela izibopho zawo zokubhalisa ngaphansi kombuso we-GST, ikakhulukazi i-OIDAR. Amapulatifomu angaphandle anikeza izinkonzo zemishini kubathengi bamaNdiya abangabhaliswanga kumelwe abhalise ngaphansi kwecebo le-OIDAR elilula futhi akhokhele i-GST ngesilinganiso esisebenzayo. I-Platform evumela ukuthengiselwana phakathi kwabathengi nabathengisi kumelwe ihlole izindleko zabo ngaphansi kwemikhankaso yomthetho we-GST, okudinga ukuqoqwa kwentela ekhona.

Kule Nhlangano i-Levy, ama-platform kumelwe anqume ukuthi imisebenzi yawo isesilinganisweni se-levy. I-levy engamaphesenti ayisithupha ezinkonzweni zokukhangisa ku-inthanethi isebenza ekukhokheleni izikhangiso ze-minucro, kuyilapho i-levy% ye-e-commerce isebenza ezinkonzweni zemisebenzi eminingi ye-inthambi. I-Platform kumelwe ilandele imali etholakalayo kubathengi base-Indiya, izingositomalathi zezokukhangisa, futhi iqinisekise ukukhokhwa kwe-levy okukhokhelwa ngenkathi efika ngesikhathi.

Ngaphansi kwe-Inhome Tax Act, iziteshi kumelwe zihlole ukuthi zinayo yini inzuzo ephawulekayo yezomnotho eNdiya futhi uma kunjalo, zinqume iholo elifanele elikhokhelwayo elibangelwa imisebenzi yazo yaseNdiya. Lokhu kudinga ukuhlaziywa kwezomnotho okuningiliziwe, ukudlulisa imibhalo eyimfihlo, nezingxoxo nezikhulu zentela.

Ukudlulisa nokubhala

Ama-tec e-tec e-ographic athengiselwane nezinhlangano zama-Indiya kumelwe agcine i-pricision edluliselwe kabanzi. Iziphathimandla zentela zamaNdiya zigxile kakhulu ekuthengiseni izinto ezingathandeki, izinkonzo zokuthengisa, ezivame kakhulu kumafektha-mali emishini yezobuchwepheshe. Ama-Platform kumelwe aqinisekise ukuthi ukudluliswa kwezimiso zawo zomthetho kugcwalisa isimiso sobude bengalo futhi ukuthi imibhalo yazo ihlangabezana nezimfuneko ezicaciswe ngokwezimiso zamaNdiya.

Ukwamukela ukuhlolwa okubalulekile kobukho bezomnotho kuye kwanezela ubunkimbinkimbi ukuze kudluliswe ipricing, njengoba amapulatifomu kumelwe ahlele iholo phakathi kwemisebenzi yawo yembulunga yonke nemisebenzi yamabhizinisi aseNdiya. Lokhu kwabiwa kumelwe kusekelwe ekuhlaziyweni okusebenzayo okubonisa ukuthi inzuzo yakhiwephi, lapho kucatshangelwa khona izingozi, nalapho kwenziwa khona izinqumo zokuphatha eziyinhloko.

Ukuphathwa Kwengozi Yentela

Uma kucatshangelwa ubunkimbinkimbi nendinganiso yemithetho yentela ye-athom yaseNdiya, iziteshi kumelwe zithathe izindlela eziqinile zokulawula intela. Lokhu kuhlanganisa ukuphatha iziphetho zezezempilo zentela njalo, ukufuna izimemezelo eziphambili zezikhulu zentela ezichaza izindaba ezicacisiwe, kanye nokuhileleka engxoxweni eshubile nezikhulu zentela ukuze kuxazululwe izimpikiswano ngaphambi kokuba zikhule. Amapulatifomu kufanele futhi aqaphele intuthuko yomthetho nokuhlanganyela ezimisweni zokuhlola intela ezihambisana nezinguquko ezinkulu zentela.

Izakhiwo zokuhlela intela emhlabeni wonke ngaphambili ezazisebenza kakhulu kumaplatifomu emishini zingabe zisasebenza ngaphansi kwemithetho yentela ekhulisiwe yase-Indiya. Ama-platform kufanele ahlole izakhiwo zawo zezenkampani, amalungiselelo aphakathi, kanye nokudlulisa imithetho yokusebenza ukuze kuqinisekiswe ukuthi zivumelana nezimfuneko zamanje futhi zilindele izinguquko zesikhathi esizayo.

Izinselele Nokugxeka Kwale Ndawo

Imithetho yentela ye-athom yaseNdiya ibhekene nezinselele eziningi futhi iye yadonsa ukugxekwa abaxhasi bentela abahlukahlukene.

Ubunkimbinkimbi Obulawulayo

Ukuhlanganiswa kwezinsimbi zentela eziningi , i-Evication, i-Infect Trough , i-Inail Trust-(ukuveza ukuyinkimbinkimbi kokuphatha kokubili izikhulu zentela nabakhokhisi bentela. Ukuthengiselwa kwemishini eyodwa kungabangela izibopho ngaphansi kwemibuso eminingi, ngayinye ibhaliswe, i-screen, futhi ikhokhelwe. Lokhu kuyinkimbinkimbi kubangela izindleko ezinkulu emabhizinisini, ikakhulukazi amapulatifomu amancane anemithombo elinganiselwe.

Ukufana phakathi kwe - Expandement Levy nentela yeholo kuye kwadala isiphithiphithi. Ukulingana kwe-Levey akuyona intela ekhokhelwayo, okusho ukuthi amapulatifomu akwamanye amazwe angabhekana nentela ephindwe kabili emfuleni ofanayo. Nakuba iNdiya iye yanikeza ukuthi ukulingana kweLevy kungancishiswa njengezindleko zebhizinisi, lokhu akuwuqedi ngokugcwele umthwalo wezezimali wentela ewumbaxambili.

Izingxabano Nezingxabano Zezohwebo Zamazwe Ngamazwe

Izinyathelo zentela ze-Indiya ezithatha u-athom zobuchwepheshe ziye zadala ukungezwani nabantu abadayisana kakhulu. I-United States iye yaphikisana noKulingana iLevy ngenqubo yayo ye-Fromment 301, futhi ukukhathazeka okufanayo kuye kwaphakanyiswa yi-European Union kanye namanye amaqembu ezohwebo. Lemiba enzima ingabhebhethekisa izingxabano zezentengiselwano ezingathinta amapulatifomu asebenza emingceleni.

Isinqumo salokhu kucindezeleka sixhomeke kakhulu entuthukweni yezingxoxo ze-OECD. Uma kufinyelelwa isivumelwano sembulunga yonke, cishe iNdiya kuyolindeleke ukuba ithathe izinyathelo zayo ezingahlanganisiwe njengengxenye yesivumelwano. Nokho, uma inqubo ye-OECD igcinwa noma yandiswa ngisho nezinyathelo zayo ezingakholeki, okungaholela ekuxabaniseni okuqhubekayo kwezizwe zonke.

Amasu Achazayo

Amagama amaningi ayinhloko asetshenziswa emithethweni yentela yezibalo yaseNdiya awacacisi ngokucacile, adala ukungaqiniseki ngamabhizinisi azama ukuvumelana. Amagama anjenge "izinkonzo zokukhangisa," "izinkonzo ze-e-commerce,"" "izinkonzo ze-intelligence," kanye "ukuba khona kwezomnotho" kudinga ukuchazwa, futhi iziphathimandla zentela kanye nabathelisi ngokuvamile abaphikisani ngezincazelo zazo. Lokhu kubangela ukuphikisana nokuphikiswa, ukunwebela amapulatifomu emisebenzi yobuchwepheshe.

Ukushesha kokushintsha kwezobuchwepheshe kubhebhethekisa le zinselele ezichazayo. Izisebenzi zezohwebo ezintsha, njengezindawo zomphezulu we-brestchain, izinkonzo zokwenziwa, ne-inthanethi yezinto, azilingani kahle ezigabani zentela ezikhona. Uhlelo lwentela kumelwe luqhubeke luziguqula ukuze luhambisane nentuthuko yezobuchwepheshe, kudala umjikelezo oqhubekayo woshintsho lwemithetho nezinselele zokuchaza.

Izindlela Ezifanele Zokwenza Izinombolo

Ama-odarator asebenzisa izintambo zentela yase-Indiya kumele asebenzise indlela esebenzayo newusizo ukuze alalele. Lokhu kutusa okulandelayo kuklanyelwe ukusiza amapulatifomu ukuba alawule izibopho zawo zentela ngokuphumelelayo kuyilapho enciphisa ingozi.

Yenza Icala Lentela Lokubukeza

Izakhiwo kufanele ziqhube ukubukezwa okuningiliziwe kwemisebenzi yazo eNdiya ukuze kuhlolwe zonke izibopho zentela ezingase zikhokhwe. Lokhu kuhlola kufanele kuhlanganise i-GST, i-Levy Yanding, intela yeholo, nokungakhokhi izibopho zentela. Ukubukeza kufanele kwenziwe ochwepheshe bentela abanolwazi oluqondile lwentela ye-Indiya futhi kufanele kuvuselelwe njalo njengoba uhlelo lwemithetho lushintsha.

Khila Imali Ekumisweni Kwezinhlangano

Uma kucatshangelwa ubunkimbinkimbi bemithetho yentela ye-athom yaseNdiya, iziteshi kufanele zifake izakhiwo eziqinile ezisekela ukuthotshelwa kwemithetho. Lokhu kuhlanganisa izimiso zobuchwepheshe ezingalandela inzuzo kanye nokuthengiselana ngemithetho, ukubala izibopho zentela ngokunembile, futhi ziveze imibiko edingekayo ekhungweni lentela. I-Platform kufanele futhi ifake imali ezinkonzweni zobuchwepheshe ukuze kuqinisekiswe ukuthi ukuthobela kwazo kuvumelana nezimfuneko zamanje ezingokomthetho kanye nezilindeleke ukuba zikhotholwe intela.

Hlanganyela Neziphathimandla Zentela Ngokukha

Proactive engagement with Indian tax authorities can help platforms resolve interpretive issues before they become disputes. Platforms should consider seeking advance rulings on specific tax questions, participating in consultation processes for new regulations, and maintaining open lines of communication with tax officials.

Ukuhlolwa Kwentuthuko Yamazwe Ngamazwe

Ama-tectphot amanani kufanele aqaphelisise intuthuko yomhlaba wonke yentela yenombolo, ikakhulukazi izingxoxo ze-OECD kanye nezivumelwano zentela. Izinguquko zesivumelwano samazwe ngamazwe zingaba nemiphumela emikhulu esigabeni sentela saseNdiya nasezibophweni zokuvumelana kwezindawo zobuchwepheshe. Ama-Platform kufanele akulungele ukuvumelanisa izinqubo zawo zentela ngokushesha njengoba indawo iguquka.

Isiphetho

Isimiso somthetho se-Indiya sokukhokha intela kumapulatifomu enombolo simelela umzamo wesibindi nobanzi wokuthola intela eyanda ngokushesha kwezomnotho. Uhlelo luhlanganisa izinsimbi zentela eziningi .GST, ukulinganiswa kwentela, kanye nokukhuliswa kwemitapo yeholo, ukuze kwakhiwe isimiso sokukhokha izintela zemali emananini amaningi. Nakuba ukwakheka kufinyelele umgomo wokuveza inzuzo enkulu nokuhlela inkundla yokudlala phakathi kwamabhizinisi asekhaya nakwamanye amazwe, kuye kwadala futhi kwakha izindleko eziphawulekayo zokukhokha intela futhi kuye kwakhanga ukugxeka kwezizwe ngezizwe.

Kumapulatifomu e-mini, ukuqonda nokuvumelana nemithetho yentela yaseNdiya akuyona into ezikhethelayo; kuyimfuneko yokusebenza ngokunenzuzo emakethe yaseNdiya. Ukuba yinkimbinkimbi kwaleli hlelo kudinga indlela elungele ukuhlelwa kwezindlela zokuphatha intela, kuhlanganise nokutshala izimali ezihambisana nezinhlangano, ukubophana nezikhulu zentela, nokugada intuthuko engokomthetho eqhubekayo. AmaPlatform athatha indlela yokuzivumelanisa azimisele ayokwenza kangcono ukusingatha izibopho zawo zentela, ukugwema izingxabano, nokusebenzisa amathuba amakhulu anikezwa yizomnotho lwezentengiselwano yezentethelensi yaseNdiya.

Njengoba umphakathi wembulunga yonke usondela ekuvumelaneni ngentela ye-amanani ngenqubo ye-OECD, ukwakheka kwe-Indiya kungathatha izinguquko ezinkulu. Ama-crimetic plat kumele ahlale eshesha futhi ekulungele ukuzivumelanisa nalolu shintsho kuyilapho eqhubeka ehlangabezana nezibopho zawo zamanje. Isimiso esingokomthetho esizungeze izikhungo zetektropiki zemishini eNdiya siyoqhubeka siguqula futhi amabhizinisi ahlala esazisiwe futhi enziwa alungele ukuphumelela kulendawo ezungezile enamandla.