Isingeniso: INguquko YeGST eNdiya

I-Forks ne Services Taxip (GST) ingenye yezinguquko ezinkulu zezomnotho ezishintshile eNdiya kusukela ekuzimeleni. Ngasebenzisa intela ngoJuly 1, 2017, ngemva kweminyaka yokuhlela nokuvumelana kwezombangazwe, i-GST yathatha indawo yekhokhiso elingaqondile − kuhlanganise nenkani yentela ephakathi yemakethe, intela yesifunda, intela yesifunda sezwe (i-VT), i-octroi, kanye nokungena intela (ne-levy ehlangene). Injongo eyinhloko yayiwukususa imingcele yentela yangaphakathi eyayihlukanisa imakethe yemakethe yaseNdiya futhi idala intengo ewude kakhulu, yezentengo ephakeme kakhulu, futhi incishisiwe ezinkongweni eziphambili.

Cishe iminyaka eyishumi lapho isetshenziswa, kubalulekile ukuhlola indlela i-GST eye yathonya ngayo amanani abathengi. Lesi sihloko sihlola abakheli besimiso se-GST, imiphumela yaso esheshayo nethatha isikhathi eside entengweni ezigabani ezihlukahlukene, izici ezingenisa lezinguquko, kanye nemiphumela engokwezomnotho ebanzi yemikhaya yamaNdiya.

Ukuqonda Isimiso Se - GST: Indlela Esisebenza Ngayo

Ukusuka Ekubeni Yisigebengu Kuya Entelani Ehlangene

Phambi kwe-GST, i-Indiya ’ isimiso sentela esingaqondile sasiwumsebenzi oyinkimbinkimbi. Umkhiqizi waleyo ntela wayekhokhelwa, i-VAT, umkhokhisi wenkonzo okhokhelwayo, futhi uhulumeni wabeka intela yawo siqu ezinkokhisweni ezingenisweni zabo (intela yokungena emngceleni). Ngoba intela ngayinye yafakwa esisekelweni esihlanganisa intela yangaphambili, isimiso salahlekelwa yimali intela yentela yentela yemali , imiphumela ekhubazekayo yentengongongozo zentengozo. I-GST ilahla lentela ngokukhokhwa kwentela efakwayo kuphela. Intela ekhokhwasweni ngalinye elikhokhelwayo. Namuhla, ibhizinisi lingakhokhwaswa ngokukhokhwakwa kwayo ngentengose ye-GST futhi ithengwayo yayo entengweni yayo.

Izinga lokuphakama le-Teight Programme

Impahla nezinkonzo zihlelwa ngokwezinga lesilinganiso lesine noma uhlu olukhululekile: 0% (izinto ezifana nokudla okusanhlamvu, imifino emisha, ubisi,) 5% (izidingo ezingokokudla okunamapayipi, imithi, namalahle), 12% (ukudla okuxubile, amacomputer, kanye nezinkonzo ezifana nokuhamba emoyeni ezisesigabeni sezezomnotho), 18% (izinto ezithengwayo, izinkonzo zentengo, izinkonzo zemali), kanye nezingu- 28% (izinto ezifakiweyo, izinto ezidayiswayo, imikhiqizo yezonothi, nemikhiqizo encishisiwe njengezimoto, ugwayi, ugwayi, ugwayi, neziphuzo ezidayo). Imali embalwa ekhangayo eqophelweni eliphezulu, iqondiswe ekukhokhelweni. Lokhu kusetshenziswa kungoko kudla okuvamile kwemitako:

Isisekelo Sendawo Okufikelwa Kuyo Nokuxhumaniswa

Olunye ushintsho oluyisisekelo lwalusuka esimisweni sentela esisekelwe emvelweni (lapho isimo sokukhiqiza siqoqa khona intela) siye esimisweni esisekelwe endaweni (lapho isimo sokusebenzisa siqoqa khona intela). Lokhu kususa izikhungo zokuhlola ezisezweni futhi kuvumela ukuhanjiswa kwempahla, ukunciphisa izindleko zentela kanye nezikhathi zokuthutha ezingaguqula intengo ephansi kakhulu.

Ithonya Elisheshayo Entengweni Yezimpahla: Abaphumelele Nabalahlekelwayo

Izincishiso Zemali: Izinto Ezibalulekile Nezinkonzo

Ezinyangeni ezilandela i-GSTroup, inani elikhulu lemikhiqizo esetshenziswa nsuku zonke laba elishibhile. Izinto ezinjenge- soap, umxube, umxube wamazinyo, uwoyela wezinwele, nokudla okuningi okuhlangene ngaphambili okuye kwabekwa entela ehlangene yama-2325% (VT+excise) manje abekwa ebhayiseleni elingu-18% noma ngaphansi. Ngokwesibonelo, intela esebenzayo ekuhlambeni impuphu esukela ku 25% kuya ku-18%, ukunciphisa imfucucu edlula kakhulu ebathengini ngenxa yokucindezela kokuncintisana. Ngokufanayo, izinto zasendlini njengehliswa amafiliji nemishini yokugeza, ezazekwehliswa ngaphambili emhlabeni ka-26%, futhi imboni yezimoto yahlela inkongo yezimoto encishisiwe ngezimoto (e - R1%) engcono kakhulu kusuka ku-CP.1% ku-cka intela ye-ctool.

Izinkonzo ezazikhokhiswa kakhulu ngaphambili zathola usizo. Intela yentela yamafaktha (engenamoya-mkhakheni) yakhanga isihlanu% GST uma kuqhathaniswa nentela exubile yokuqala ye-18-20%. Amapulani amaningi etelecom, nakuba ekuqaleni ayedida, ekugcineni ahlala ngesilinganiso esingu-18% GST, eyayiphansi kunentela yenkonzo yokuqala ka-15% uma ihlangene nentengo kazwelozwelonke. Lokhu kwehlisa izindleko zanyanga zonke zemikhaya engenisa imali ephakathi nephansi.

Amanani Ayanda: Ukunethezeka Nesono Kuyinzuzo

Ngokuphambene, izimpahla ezazibhekwa njengezinethezekile noma eziyingozi zabekwa ebhuleni eliphakeme kakhulu (28% kanye ne-ces). Izimoto zeLuxury (i-injini >1200c), i-SUVs, iziphuzo eziphuzwayo, imikhiqizo kagwayi, kanye nezimpahla zemuva zemishini zabona intengo. Isibonelo, ibhodlela lecola elakhanga intela yama-40% (isifunda nemali ephakathi) manje selibhekene nemali engu-28% GST kanye nenkokhelo yemali engaphezulu, ngokuphumelelayo ukunyusa intengo yentela ibe ngu-40% , kodwa isamba semali yaso sibuye silungiswe, futhi siholele, siholele enkoleni yenethilo ekhuphukayo. Ngokufanayo, imikhiqizo kagwayi yabona ukukhuphuka kwemali eqolo eliphezulu, ikakhulukazi, ukunyuka kwemisebe yomphakathi, kanye nemigomo eyanda kakhulu.

I - rollercoaster Yangempela

Enye yezindawo okwaphikiswana kakhulu kwakuyindawo yezindawo. Ngaphansi kombuso wakudala, abathengi basekhaya babebhekene nentela eshisiwe (intela yenkonzo, intela yesitemu). I-GST ekuqaleni yabeka izindlu ezibizayo ngaphansi kwe 8% kanye nezinye izakhiwo ngaphansi kwe-12%, engenakho ukukhokha intela efakiweyo ngabathuthukisi. Lokhu kwaholela ekunyukeni kwenani lempahla yemisebenzi eminingi, njengoba abathuthukisi bengeke bakwazi ukulinganisela izindleko zabo. Ekuphenduleni, uhulumeni wafakelwa iGST ibe yi-1% ne 5% yendlu engathelekayo nengakhokhiyo (ngaphandle kwe-ITIC), encithanezekile. Nokho, ukuyinkimbinkimbi kuyaqhubeka, futhi imali yokugcina ixhomeke kakhulu ezindlekweni zomtholweni zomthozo futhi noma ngabe umthuthukisi ekhetha ukudlula enzuzoni.

Izici Ezithonya Indlela I - gST Ethinta Ngayo Amanani Okugcina

Izinga leGST

Njengoba kuphawuliwe, ibhuloho lezinga liyindawo enqanda intengo eqondile. Umkhiqizo osuka esenzeka entengweni ephezulu yangaphambi kwe-GST uye eqophelweni lentela yeGST kufanele, ngokwenkolelo-mbono, ubone ukwehla kwenani. Nokho, ukudlula kwangempela kuxhomeke emaceleni ebhizinisini nasemncintiswaneni wezentengiselwano. Ngokwesibonelo, izinkampani eziningi ezisheshayo zinciphisa amanani ngokushesha, kodwa ezinye izigaba ezinobuqotho obuphezulu zincike inzuzo kunenzuzo.

Ukwandisa Imali Eshisiwe Nentela Efakiwe

I-ITC enomthungo inciphisa umthwalo wentela ebhizinisini wempahla yezimali nezinto ezikhiqizwayo. Izimboni ezinjengendwangu, izicathulo, nokudla okuphekiwe, lapho intela yakuqala yayinganciphi ngokuphelele, ukusungulwa kwe-ITC kwakusho izindleko eziphansi zokukhiqizwa. Lokhu kungaholela ekuncipheni kwentengo ngisho noma izinga leGST elikhiqizwayo lalifana nentela endala. Nokho, amabhizinisi angancishiseki (umk. ingxenye) ngokwethukela noma labo abasebenza ezinhlahleni ezincane bangawayi ngokwezimali.

Umncintiswano Nezakhiwo Zabathengisi

Kumaqembu ancintisana kakhulu − njengabathengi bemishini yobuchwepheshe, ukudla okuphakiwe, kanye nezingubo zokugqoka − iziqinisekiso zingaphansi kokucindezela kokubonisa noma yiziphi izindleko ezikhona emarikeni ukuze zigcine ingxenye yentengo. Ngokuphambene, izimboni zezentengiselwano noma zemali engekho emakhoyiseni (umz., impahla ethile yokunethezeka, ukudayisa okushintshwayo) kungakhetha ukugcina noma ukwandisa amanani, ukusebenzisa i-GST njengesembozo sokunweba i-GST. Izinga lokunyuka kwentengo ngaphansi kwe-GST (lapho izakhi ezibonisa khona intela) liye lanika abathengi amandla okuqhathanisa nokufuna intela emfutho.

Ukuqoqwa Kwentela Nezindlela Zokulwa Nentela

Ukuqinisekisa ukuthi amabhizinisi adlula ngezinzuzo zesilinganiso seGST ehlisiwe noma i-ITC, uhulumeni wamisa i-Anti-Profetering Authority [[NALT:1] yesizwe (i-NAA). I-NAA yahlola amakhulu amacala, iphoqelela izinkampani ukuba zinciphise amanani entengo noma iqoqe intengo entengo. Ngokwesibonelo, ngo-2018, i-NAA yayala isimende esiningana nemishini yokudayisa intengo yentengo yemali entengiselwano.

Ukucindezela Okukhuphukayo Nezici Zezomnotho ZaseMacro

Nakuba i-GST ngokwayo inganciphi, ukumiswa kwayo kwahambisana nokwenyuka kwamanani ezinto zembulunga yonke, izindleko zikaphethiloli, kanye nokuntengantenga okulandelanayo (kuhlanganise nobhadane lwe-COVID-19). Lezi zici zangaphandle zazivame ukuqeda imiphumela yokuncibilika kwe-GST. Ngokwesibonelo, isihloko esikhulu seConsumer Price Index (CPI) eNdiya ukwehla kwashintshashintsha phakathi kweminyaka esukela kwesithathu ne-6% eminyakeni yangemva kwe-GST, kodwa ukwehla kokwe kwamandla okudla ukudla namafutha kwahlala kusesilinganisweni, kusikisela ukuthi i-GST yasiza ekukhiqini izindleko ezinkonzweni nasemisweni.

Imiphumela Yebanga Elide Nendlela Eholela Ekukhubazekeni

Ukubikezelwa Kwamanani Nokubona Ingaphandle

Enye yezinto ezifezwe kakhulu i-GST ukuqhubekela phambili ezindaweni ezihlanganisa intela. Ezitolo nasesitejini se-e-commerce, intengo ebonisiwe ihlanganisa i-GST, isusa ukumangala ngamacala engeziwe kuze kube nini. Lokhu kubonakala kuye kwavumela abathengi ukuba balinganisele futhi baye banciphisa izinga lokusebenzisa intela ngokusemthethweni. Ngokuhamba kwesikhathi, njengoba amabhizinisi eye ashintsha ashintsha asebenzisa isimiso esisha, inani i-CMCM seyehla, futhi ukuchaza kwenkathi ethile sekuye kwacaca kakhulu.

Ithonya Emabhizinisini Ethukela Namancane

Amabhizinisi amancane nangamathenamiza ekuqaleni aye alwa nokuvumelana, kodwa ukusungulwa kwecebo lokuqamba (ukuze kufike kunyaka ka 761.5) kanye nokufakwa kwemali egoqwe ngekota okulula kuye kwanciphisa umthwalo wawo. Amabhizinisi amaningi angahleliwe aye athuthela emanetheni entela engokomthetho, eye yanda umncintiswano futhi yabangela ingcindezelo entengo ephansi emaqeleni anjengendwangu, izitolo ezivamile, izinkonzo zendawo. Amabhizinisi aye azuza kakhulu ekukhetheni nasekuncintiseni okuncintisana, ikakhulukazi ezimakene zasemaphandleni asemaphandleni.

Izinkonzo Zenzuzo ZoMbuso Nezomphakathi

Ngokunweba intela nokunciphisa intela, iGST ikhuphule imali kahulumeni, ikwazi ukuchitha imali engaphezulu ezinhlanganweni zezemisebenzi, empilweni nasemfundweni. Nakuba lezi zinzuzo zingaqondile, zinikela ekunciphiseni izindleko zokuphila esikhathini eside, ngokwesibonelo, ngezokuthutha komphakathi okungcono, izindleko eziphansi (ezinye izizwe ziye zasusa izindleko emigwaqweni emikhulu kahulumeni), kanye nemishini engcono. Impilo engcono yezwe inciphisa nesidingo sokukhokha intela yendawo noma izintela ezikhongozelayo eziyogcina zinciphe abathengi.

Ukuncipha Kwamanani Emali Nomthetho We - monetary

Ukuhlolwa kweReserve Bank yaseNdiya (RBI) kuye kwabonisa ukuthi i-GST inciphise ukwehla kwamandla emali yonke e-ENCII. Ngokususa intela encishisiwe, isimiso sinciphisa ukudlula kwezindleko zofakelwa kukwethusa kwabathengi ekugcineni. RBI] ukuhlaziya[ kwathola ukuthi ithonya elikhucuthayo le-GST lalibaluleke kakhulu emikhiqizweni ekhiqizwayo, okunezela ekulinganiseleni kokuncibilika kwenani eliyinhloko kwamanani ohwebelayo ngo-20181818.202019. Lokhu kunikeza indawo eqinile kakhulu ekuhleleni imali esetshenziswayo kanye nokuhlelwa kwezikhathi ezinde.

Ukuhlola Icala: Izinhlangano Zemali Engakhohliswayo Ngaphansi Komfutho

Impahla Ephuma Kakhulu (FMCG)

Imininingwane evela kuMnyango we-Consumer Affairs ne-Bureau of Indian Standards ibonisa ukuthi intengo yezinto eziyisihluthulelo ze-FMCG njengensipho, umuthi wamazinyo, namafutha adliwayo yancipha nge-3-7% ngemva kokwehla kwamandla emali. Ngokwesibonelo, iphakethe elithandwayo lokugezwa kwempuphu ye-MRP ye-GAP (engcono-GST) engcono kakhulu ku-i-UNP ku-19112-11115 ngonyaka wokukhiqizwa kwe-GST. i-AP yehrigidi ethandwayo ebizwa yi-National Councilment of Applicagement (Ukucwaninga kwezentengizimu)[FL:1] iqinisekisa ukuthi izindleko eziphansi ze-MCC.

Izimoto

Ingxenye yezimoto isikhwama esixubile. Amasondo okungena angaphansi kwe-110cc (angaphansi kwe-1,2%) ancipha ngenani, kuyilapho izimoto ezinamabhande zihlala ziyisicaba kakhulu. Nokho, izimoto ezinamaLuxury nezi-SUV, zabona inani landa ngama3-nethi, kuye ngokuthi injini ingangakanani futhi inenani. Ukufakwa kwentethelelo ezimotweni zika diesel kanye nezimoto ezinamandla amakhulu kuye kwagcina isidingo se-SUVs kuhlola, kodwa inzuzo yenetha kumthengi wemoto ovamile ibinesizo oluphansi.

Izindlu Nezakhiwo Zangempela

Ngemva kwesikhonkwane sokuqala, isilinganiso se-GST sehlise intengo yezindlu ezibizayo ngo-2019 (inani elilingana nelayishi) laya ku-1% nakwezingakhokhi ezingekho emapulazini kuya ku-5%. Lokhu kuye kwenza ukuba ukuthenga kwasekhaya kuthengiswe intela eshantilibathwayo. Nokho, ngenxa yezici ezifana nezindleko zomhlaba, ukunyuka kwenani lemali yezinto ezibonakalayo, kanye nezindleko zokukhokha, intuthuko yemali elinganiselwe ilinganiselwe ku-2-24% entengweni yokugcina yempahla yabathengi abaningi. Ukunqoba kwangempela kwabathengi yikona okuphakama kwengxenye yeGST, ukuncishisela izindleko ezifihliwe.

Izisekelo ze-Telecom

Ingxenye yetelecom yathola ushintsho oluphawulekayo. Intela esebenzayo yayingu-15% (intela yokukhokha) kanye nemali ekhokhelwayo yephepha-mvume. Ngaphansi kwe-GST, intela eyisisekelo yingu-18%, kodwa imboni yazuza nge-ITC ezinjukwini nasemishinini esebenzayo. Ngenxa yalokho, intengo yenetha yabasebenzi yancipha, futhi banikeza abathengi imali ethile ewuhlelo lokwaziswa olushibhile, ikakhulukazi ngemva kokungena kwe-RSVENT Jio. Intelligist ephansi kakhulu eNdiya. Intengiselwano ehlala iphakathi kwezelelwe emhlabeni, ukuthambekela okusiza ukuba i-GST iqhubeke.

Ukugxekwa Nezinselele: Isizathu Sokuba Kungasho Lutho

Nakuba injongo ye-GST yayiyi-proconsumer, izinselele eziningana ziye zavimbela ukuvuleka okugcwele kwenani. Okokuqala, ukulingana kwamazinga (5%, 12%, 18%, 28% kanye ne-cess) ngezinye izikhathi kuye kwaphumela ekukhishweni okungacaci, okuholela ezimpikiswaneni nasekungaqiniseki kwentengo yesikhashana. Ngokwesibonelo, ukuhlelwa kwezicathulo ngenhla noma ngezansi kuka-61,000,($determines) ukuthi zikhanga 5% noma 12% GST, kubangela ukudidelwa okungaqondani okungaqondakaliyo, okuholela ekutheni izithengi nabathengi nabathengi abafanayo.

Okwesibili, amabhizinisi amancane asebenza ngaphandle kokulalela i-ITC yonke (isib., abathengisi abangabhaliswanga, abashicileli bomsebenzi) angase angadlulisi imali egciniwe, ashiye amanani eshintshwe noma ephakeme kwezinye izimakethe zendawo. Okwesithathu, inqubo yokulwa nenzuzo, nakuba ihloselwe kahle, ibihamba kancane futhi incishisiwe. Izenzakalo eziningi zithuthwa iminyaka eminingi, futhi umthwalo wobufakazi kubathengi ukubonisa ukuthi intengo iyasebenza.

Okokugcina, ukwanda kwemithonje yezimoto, ugwayi, neziphuzo ezipholile, nakuba zifanelekile empilweni nasezindaweni ezizungezile, kuye kwagcina inani lokugcina lalezimpahla liphakeme. Abadayisi ezinhlangothini eziphansi ezingenisa imali ezidayiswayo ezihileleke emikhiqizweni enjalo bathinteka ngokungenakulinganiswa. iphepha elisebenzayo nge-Ideas ye-Indiya[ liqokomisa ukuthi inzuzo yezenhlalakahle yeGST iyonke ithuthuka kancane kancane, kodwa isimo esiguquguqukayo senani eliphakeme lezinto zesono sinciphisa inzuzo ethile.

Indlela Engaphambili: Ithonya Lesikhathi Esizayo Le - GST Nentengo Yabathengi

Ukubekwa Kwezinga Nokubambisana Okulula

UMkhandlu we-GST ubulokhu uhamba kancane kancane uqonde izinga elinengqondo. Izimpahla eziningi ziye zasuswa kusukela ku-28% kuya ku-18% (umzk., upende, imishini yokugeza, kanye nogesi abathile), futhi kunemvume yokuvumelana ekugcineni ukuba nezinga eliyisilinganiso esibili noma kathathu (ukwenezela izinga lokunethezeka/ukulinganisela). Lokhu kunciphiswa kwemibango kuzonciphisa izimpikiswano ezikhona futhi kubangele ukuba abathengi bathengiswe ngokwengeziwe. Ukuhlanganiswa kwe 12% ne 18% yemigqa yetshe elingu-intshi elingu-15 /16% kuyaxoxwa ngesilinganiso esisodwa se-15/16% se-um.

Ukusetshenziswa Kwamanani Nokusetshenziswa Kwawo

Ukukhokha intela (kusukela ku-2020) kanye nokubika kwangempela kwemininingwane yentengiselwano kuye kwathuthukisa ukuthobela futhi kwanciphisa izinga lokungabikwa. Njengoba amabhizinisi amaningi ewela ngenetha lentela elingokomthetho, izindleko ezikhokhayo zokubalekela intela .Njengoba ekugcineni zizolimaza abathengi abathembekile. Lokhu kufanele kuholele ekungeneni ngokungaguquki ezweni lonke.

Imali yokufaka intela

Enye imfuno esele isikhathi eside incishisiwe yi-GST ezintweni lapho isikweleti sentela esifakwayo siphakeme khona (umzk., usimende, insimbi, nempahla ethwala izimali). Uma uMkhandlu unciphisa amazinga kulamaqembu, izinzuzo zingageleza kubathengi bezindlu, izimoto, nezimpahla ezizimele. Ukugxila kukahulumeni ekusebenziseni ingqamuzana esetshenziswayo ngaphansi kweNational Infraclaturapultra Pipeline kuyothuthukisa futhi umkhiqizo, inciphe izindleko zomkhiqizo, futhi, ngenxa yalokho, intengo yemali ethengwayo ngenkathi ephakathi.

Isiphetho: Isithombe Esixubile Kodwa Esixakayo

Ithonya le-GST entengo yabathengi liye lalinganiswa ngezindlela eziningi. Ngokusetshenziswa okufushane, izimpahla ezidingekayo nezinkonzo eziningi kwashibhisa, kuyilapho izinto zokunethezeka nezinto zesono zanda kakhulu, ngokulinganayo, umklamo ohloselwe ukuqhubekela phambili. Ngokwezinga elithile, impumelelo yentela ekususeni intengo, ukuthuthukisa ukubonakala, nokwandisa isisekelo sentela kuye kwanezela ekuncipheni ukwehla kokwehla kwamandla emali namanani athengwayo. Nokho, ukuveza izinselele, ukulingana kwenani elikhulu, kanye nemingcele yemali kuye kwavimbela ukudlula okuphelele kokugcinwa kwemali kuya kumthengi.

Njengoba i-GST ikhula futhi uMkhandlu uqhubeka uqinisa futhi uthuthukisa ukusebenza, abathengi base-Ndiya bangalindela indawo eqondiswe kahle, engakhethi, nesebenzayo yentela. Intengo yokugcina ixhomeke ekutheni isimiso sihamba ngokushesha kangakanani siqonde esimweni esilula, esinezinga elingunxantathu noma ezintathu nokuthi umsebenzi wenqubo yokulwa nenzuzo uphumelela kangakanani. Okwamanje, i-GST iyinguquko engokomlando eshintshe indawo ezungezile eshintsha indawo ezungezile yezindlu zonke eNdiya, ngenxa yezinga eliphezulu, futhi inegumbi lokuthuthukisa.

Lesi sihloko sakhiqizwa ummemezeli wemikhumbi ebhala injini yempi; ngoba ukufunda okwengeziwe nge-GST kanye nezici zayo zezomnotho, kubhekisela esazingeni elingokomthetho [SST ne [[FLT]ST] Council [G]ST] kubika.