Uhlelo Lonyaka Lwe - blue: Indlela Uhlelo Lohlelo Lokwenza Intela Lwezwe LaseNdiya Oluyihlela Ngayo

Njalo ngoFebruary, uhulumeni waseNdiya unikeza iUnion Balval, incwadi echaza i-fscal map yangonyaka ozayo. Nakuba isebenza njengendatshana yama-ligisithi nezindleko, ukubaluleka kwayo kwangempela kudlulela kude kakhulu. Imali imoto eyinhloko uhulumeni abonisa ngayo izinto eziza kuqala kwezomnotho, iletha izinguquko zokwakha, futhi zenzakalise kakhulu izimiso zentela zezwe. Amabhizinisi, abanikazi bezimali, nezakhamuzi ezivamile, izimemezelo zentela ngokuvamile zinemiphumela esheshayo, emalini ehholweni, ekukhokheleni, ekukhokheleni, nasekutshaleni izimali.

Ukuqonda indlela i - Indiya Uhlelo Lokusetshenziswa Kwemali oluthonya ngayo isimiso sentela kudinga ukuhlola indima yaso engokomlando, isisekelo somthetho - sisekelo, kanye nabakhangisi abahlongoza izinguquko ababa umthetho ngayo. Lesi sihloko sikhipha lezozingqimba, sinikeza umbono obanzi wokuthi kungani uhlelo lokusetshenziswa kwemali lulokhu luyisenzakalo esinethonya elikhulu ekhalendeni lentela laseNdiya.

Ukuziphendukela Kwemvelo Okungokomlando Komthetho Wentela Ngohlelo Lokusetshenziswa Kwemali

Isiko lokunikeza uhlelo lokusetshenziswa kwemali lwaminyaka yonke eNdiya lisukela emuva ngo-1860, lapho uJames Wilson, isazi sezomnotho saseBrithani, esungula uhlelo lokuqala lokusetshenziswa kwemali ngaphansi kombuso wamakoloni. Ngalesosikhathi, iziphakamiso zentela ngokuyinhloko zazigxile emikhankasweni yamasiko nentela yeholo ukuze kuxhaswe izindleko zokulawula. Ukusetshenziswa kwemali ngemva kokusetshenziswa kwemali, izimali zaba amathuluzi okuthuthukisa izomnotho ezihleliwe ngaphansi koMkhiqino Weminyaka Eyisihlanu. Imithetho yentela yayisetshenziselwa ukuhloba izimali zemboni enkulu nezakhiwo.

Kuhlelo lwezimali luka-1991, uNgqongqoshe Wezezimali uDkt. Manmohan Singh wasungula izinguquko zezomnotho ezingokonyaka ezachitha ilayisense nemali ephezulu nentela esebenzelayo. Lokhu kuhlelwa kwemali kwamisa isigaba sesimiso sentela ebekwe emakethe. Emashumini eminyaka yaqala ukusungulwa kwentela yenkonzo, ukunqamuka kancane kancane kwentela engaqondile, nokukhishwa kwezincwadi zeMaproces neNkonzo (GST) ngo-2017 (R20) inguquko eyamenyezelwa okokuqala emalini yohlelo lwemali ka 2015-16. Uhlelo lwemali lwemali luhlala lukhona ukuthunyelwa kokukhishwa kwazo zombili izintela ezizeneze zemali kanye nezinguquko zenqubo yokuguqula inqubo.

Umsebenzi Womthetho - sisekelo Nesimiso

ISiphakamiso 112 soMthetho-sisekelo waseNdiya sifuna ukuba uMongameli abangele ukuba kubekwe phambi kwazo zombili iziNdlu zeMali yePhalamende i-Union Sucreal Department. Nakuba imali ebhaliswayo ihlanganisa kokubili inzuzo nezindleko, iziphakamiso zentela zikhona eMalini, ezihambisana nenkulumo yokuhlela imali. Imali i-Bill kumelwe idluliswe ngePhalamende ngaphambi kokuqala konyaka omusha wemali ngoApril 1.

Izinyathelo eziyinhloko ezithinta isimiso sentela:

  • [ Inkulumo eyisijezi:[ UNdunankulu wezezimali umemezela ushintsho emazingeni entela, ukukhulula, nezimiso ezilandelwayo.
  • [[UMTH: 0] Isingeniso se-Bll Interpread: iqukethe umbhalo ongokomthetho wezinguquko zentela. Izimpikiswano zePhalamende namavoti kuyo.
  • 'UmKhosi-ascent: Ngemva kokuvunyelwa kwephalamende, uBill uba uMthetho, unika amandla angokomthetho ezinguquko zentela.
  • [ Iqoqo lentela: Ngaphansi kwe-Puniterational Act of Conviceal Treat, 1931, izinguquko zentela ziba ezisebenzayo kusukela osukwini lwenkulumo yokuhlelwa kwemali uma iBhili lidluliswa phakathi nezinsuku ezingu-60.

Lenqubo iqinisekisa ukuthi izinguquko zentela ziphikiswana ngentando yeningi ngaphambi kokusetshenziswa kwazo, kodwa futhi inikeza abaphethe imingcele eqinisekisayo ngesikhathi semithetho emisha.

Intela Eqondile Kuhlelo Lokusebenzisa Imali: Imali Ehlawulwayo, Imali Egciniwe, Nengcebo

Intela Yomuntu Siqu

Unyaka ngamunye, uhlelo lwemali luhlela izikweleti zentela ezidonswayo, imingcele encishisiwe ngaphansi kweSahluko VIA (Intengo 80C, 80D, njll). Lezi zinguquko zithinta ngokuqondile inzuzo yezigidi ezilahlwayo. Ngokwesibonelo, imali engu-202020 iqala uhulumeni omusha wentela ongakhethiyo kanye nezinga eliphansi, ihloselwe ukwenza lula ukuthobela. Unyaka ka-2023 wemali wandisa isilinganiso sokulinganisela sombuso omusha owenziwe ngo-087 kh, okwenza ukuba ukhange izisebenzi eziqeshiwe. Ushintsho olunjalo luhlelwa ngokucophelela ukuze luhambisane nezidingo ezidingekayo ngokukhokhelwa.

Intela Yomthetho

Intela ekhokhwayo iwumthombo oyinhloko wemali kahulumeni. Izimemezelo zokusetshenziswa kwemali ngokuvamile zinciphisa amazinga okukhanga ukutshala imali noma ukunikeza izinxephezelo ukuze kunyuswe izimali ezengeziwe. Imali elinganiselwa ku-2019 yanciphisa izinga lentela yenkampani yamanje yaba ngu 22% (ukwehlisa intela ne-ces) kanye nezinkampani ezintsha ezikhiqizayo ezibalelwa ku-15%, zihlanganisa i-Indiya nokuncintisana kwembulunga yonke. Izimali ezilandelayo zinezilungiselelo ezinhle, zinikeza izinsuku zokushona kwelanga zezinkampani ezithile ukuze zikhuthaze ukutshala izimali ngesikhathi esifanele.

Intela Yokwenqabela Ukungasabeli Enhloko - dolobha

Imali esetshenziswayo ithonya futhi emakethe yamasheya ngokuzuza intela ekhokhelwayo ethatha inkathi namazinga. Ngokwesibonelo, ukususwa kwenzuzo ende yezezimali (Inani leshumi(38) ku-2018 kanye nokubuyiselwa kwe-LTCG yentela ye-Lrecurose eshumini% ngemali engaphezulu kwe-61 lakh yaba nemiphumela emikhulu. Ngaphezu kwalokho, ukuthengwa kwentengo (STT) kuthinta intengo yentengo yentengiso nezindleko zemali.

Intela Engaqondile Nenkathi Yama - 300

Phambi kwe-GST, i-Union Bal Bal yaba yisigaba esiyinhloko soshintsho lwemisebenzi, izintela zentela yentela yezentela. Lokhu kushintsha kwabangelwa ukuthunyelwa ngokushesha kwamaketanga. Ngokusungulwa kweGST, amandla kahulumeni oyinhloko okuguqula amazinga entela manje ahlanganyelwa noMkhandlu we-GST. Noma kunjalo, uhlelo lwemali lusamemezela izinguquko zemisebenzi yamasiko, ukukhokha intela, nezinsuku zokushona kwelanga ukuze kuzuze intela.

Ngokwesibonelo, imali esetshenziswayo elinganiselwa kuma - 2023, inciphisa umsebenzi owenziwa emakhalekhukhwini ukuze kuthuthukiswe ukukhiqiza izinto zendawo, kuyilapho iyanda imisebenzi kwezinye izinto zegolide zokunqanda ukuthengwa.

Iqoqo Lemali Nesiyalo Semali

Isilinganiso sentela-ye-Gd-a

Ukusebenza kwezimiso zentela kulinganiswa ngesilinganiso sentela-GDP. Isilinganiso selaseNdiya siye sanda cishe ngo-10-12%, iphansi kunezindawo eziningi ezisanda kuvela. Imali ngayinye ihlela izinhloso zemali futhi isebenzise intela ukuze ivale igebe. Imali ihlanganisa nezilinganiso zenkongozelo yentela eqondile nengaqondile, eziphawulwe ngokukhula kweGDP ngegama. Imali ethembekile ihlela ukukhuphuka kwentela kanye nokwanda kwezomnotho.

Izinyathelo Zokuncishiswa Nokuphoqelelwa

Izimiso zokuhlela izindleko zihlanganisa amalungiselelo okuthuthukisa ukukhokha intela ngobuchwepheshe nangemithetho esemthethweni. Ngokwesibonelo, imali esetshenziswa ngo-2019 yasungula uhlelo lokukhokha intela ekhokhelwayo, inciphisa ukusebenzelana ngokomzimba phakathi kwabaphathi bentela nezikhulu. Imali engu-2021 yasungula uhlelo lwe- “Vivad se Vishwas” lokuxazulula izimpikiswano eziqondile zentela. Lezi zinyathelo zihloselwe ukwandisa intela futhi ukunciphisa intela, ngaleyondlela zinyusa inzuzo yenethikithi ngaphandle kokukhuphula isilinganiso.

Izici Ezingokwehlelo Nezinto Eziza Kuqala Kwezomnotho

Imithetho yentela emenyezelwa ekuhleleni imali ingamathuluzi anamandla okuqondisa ukutshala imali ezingxenyeni eziphambili. Uhulumeni uye wayisebenzisa ekuthuthukiseni:

  • Amandla avuselelekayo:[ Amaholide enkampane entela akhuliswe kakhulu emikhankasweni yamandla elanga nawamoya; amazinga e-GST avuselelwe emishini evuselelwayo.
  • Isiqalo:[ Iholide lentela leminyaka emithathu ngaphansi kwesiqephu 80-IAC, kanye nentengo encitshisiwe enzuzoni yenhloko-nkulu yabafakeli besiqalo.
  • Ukuhlela: Ukunciphisa izinga lentela yenkampani yezinkampani ezintsha ezikhiqizayo (15%) nemisebenzi yamasiko emali edayiswayo.
  • Ukukhokha: Inzalo encishiswe ku-761.5 lakh ezikweletini zendlu ezibizayo ngaphansi kwengxenye 80EA.
  • [[FLT: 0] Ukufuya nokuthuthukisa kwemiphakathi: Ukukhulula inzuzo ethile yezolimo nokukhokha intela evunyelweyo yemali yezesisekelo yasemaphandleni.

Lezi zinyathelo ezihloselwe ukukhokha zinezindleko zesikhashana kodwa ziklanyelwe ukuveza izindleko ezithatha isikhathi eside ezingokomnotho. Ukuhlaziya uhlelo lokusebenza kwemali kugxila ekuqokomiseni izindleko ezinjalo zentela ukuze kuthethelelwe ukuqhubekeka kwazo.

Indima Yohlelo Lokusetshenziswa Kohlelo Lokusetshenziswa Kohlelo Lokusetshenziswa Kwemali Ekusimameni Nasemthethweni Omelene Nemithetho

Ngaphandle kokulungisa izakhiwo, i-Indiyan Bal Bal Bal isebenzisa ushintsho lwentela ukuze kuqondiswe izindleko zentela. Uma kuncishiswa, izindleko zinganciphisa intela ukuze kukhushulwe imali. Ngokwesibonelo, ekusebenziseni imali edingekayo, ngemva kwenkinga yembulunga yonke yezimali, uhulumeni wanciphisa imisebenzi futhi wasungula ingcingo eshukumisayo ngokukhulula intela ephakeme.

UMqedazwe we-COVOVID-19 wabona izimemezelo zentela eziphuthumayo ngaphandle komjikelezo wemali, kodwa imali esetshenziswayo ka-2021-22 isaqala izinyathelo ezifana nokunwetshwa kwemisebenzi yentela nokwakhiwa kwecebo elisha “lokuveza” (PLI) ezingxenyeni ezingu-13, ezihlangene nezingako lentela ezivunyelwe. Imali yokwehlisa imali encishisiwe emalini ephambili yemali efinyelele inzuzo enkulu yenetha elikhulu, ihlose ukuvuselela izimakethengiso eziphambili.

Ithonya Ekwebiweni Kwemali Kwamazwe Angaphandle Nezohwebo

Inkambiso yentela ecacile ekuqondiseni ukukhanga kwemali emishayelweni yemali emisha yase-Indiya. Izinguquko ezinjengokususwa kwentela yokusakaza ngokuhlukana ngo-2020, ukusungulwa kwe-Levy yokulinganisa i-Expactive ezinkonzweni ze-application, nokubuyiselwa kwemithetho yokudlulisa iprojekthi kumenyezelwa phakathi nemali. Imali futhi ithethelela imisebenzi yamasiko yokuvumelana nezibopho ze-Free Trade Agreement, okuthinta izikhundla zezentengiselwano.

Ngokwesibonelo, imali esetshenziswayo engonyuswayo engu-2021 yandisa imisebenzi yezohwebo ezindaweni zokudayisa igesi neziqandisi ukuze ikhuthaze ukukhiqizwa kwempahla yasekhaya ngaphansi kwe-Atmanirbhar Bharat, kuyilapho inciphisa imisebenzi ngezikhathi ezinye ezintweni ezisetshenziswa abakhiqizi. Ukusetshenziswa kahle okunjalo kudinga imali ukuze kulinganiswe ukuvikela nokuncintisana kwembulunga yonke.

Umnotho Wezombangazwe Wemithetho Yentela EkuHlanzweni Kohlelo Lokusetshenziswa Kwemali

Iziphakamiso zentela yokuhlelwa kwemali azenzeki ngokungenanzuzo. Zibonisa izinto eziza kuqala zezombangazwe zikahulumeni kanye nezinga lokubambisana. Izinyathelo zePopulist njengemingcele ephakeme elinganiselwe, imikhawulo ekhushuliwe yokungakhokhi ekhushulelwayo yezakhamuzi esezikhulile, futhi amazinga entela aphansi amabhizinisi amancane ngokuvamile aqala eminyakeni yokukhetha. Ngokuhlukile, izinyathelo ezingathandeki njengokubuyiselwa kwentela yendawo noma ukukhuphulwa kweholo eliphakeme kuyagwenywa phakathi nemijikelezo ekhethiwe.

I-Fiscal Jusice and Balbal Management (FRBM) Act ihlela izisulu zemali encishisiwe, ecindezela ikhono lokunciphisa intela ngaphandle kokuncitshiswa okungaguquguquki. Lokhu kuhweba kuyaphikiswana unyaka ngamunye. U-Analyst uqhathanisa ukuncishiswa kwemali ye-fiscal nesilinganiso se-GDP edinga ukukhokhwa kwentela. Inkulumo yemali ebhaliswe ivame ukusebenzisa amagama akhethekile ukuze iphawule ukuthi inguquko yentela ingenisa inzuzo noma inzuzo.

Ukuhlinza Nemibuzo Yangaphambili

Ngaphambi kokuba kunikezwe uhlelo lokusetshenziswa kwemali, uMnyango Wezezimali uhlola izindikimba zezimboni, izazi zezomnotho, abalimi, nezikhonzi zezezimali zikahulumeni. Le mihlangano ithonya intela efunwayo. Ngokwesibonelo, ngo-2022, imboni yetshe eliyigugu nempahla yamatshe ayigugu yafuna ukwencishiswa kwemisebenzi yokuthenga kwamanye amatshe ayigugu, aye anikezwa ngokwengxenye yemali ekhona. Ngokufanayo, ingxenye ye-tekhthi elibekweyo yaqhutshelwa ukuba icace i-GST ezikoleni ze-intanethi, okwaholela ekuchazeni izimali zemali ezibhalweni zemali.

Izinselele Nokugxeka

Naphezu kokubaluleka kwayo, indima yohlelo lokusetshenziswa kwemali ekuhlelweni kwesimiso sentela ibhekene nokugxekwa okuningana:

  • [ Ukulandelana:[ Imithetho yentela iba yinkimbinkimbi kakhulu ngohlelo ngalunye lokuhlela imali, idala imithwalo yokubopha kubantu ngabanye nasemabhizinisini amancane. Izinguquko ze-Inhome Tax Act zenziwa kusukela ngo-1961, eziningi ngemisebenzi yezezimali.
  • Ukungaxelwa kwangaphambili: Izinga lokulungisa intela, njengokulungisa u-2012 ukudluliswa ngenkani kwentela (icala le Vodafone), ukukhokha izimali zomonakalo. Imali esetshenziswayo ekuhleleni imali ekukhokheleni intela eyimpikiswano ekugcineni yayibuyisela emuva, kodwa umonakalo wayenzekile.
  • Izimiso ezilungile zentela ziphumelela kuphela uma umqondisi wentela engazenza ziqikelelwe. Izimemezelo zemali zokwandiswa kwe TDS/TCS ngokuvamile azinazo izisekelo ezidingekayo zokulalela ngokushelela, eziholela ezingxabanweni zentela.
  • [ Imiphumela ekhuphukayo: Ukuhamba ngentela okungaqondile ezintweni ezinjengophethiloli negolide kungena ngokuqondile ekwandeni kwenani elikhulu nakudayiswa kwemali, kulimaza imikhaya empofu ngokungenakulinganiswa.

Ukusingatha lezizindaba kudinga ukuhlelwa kwemali hhayi nje kuphela ukumemezela izinguquko kodwa futhi nokuzibopha ezinguqulweni zokuphatha kanye nasemaqenjini esimiso esinqunyiwe. Ukusungulwa kwe-Dic Traxial Code (DTC) kuthenjiswe izikhathi eziningi kodwa kulokhu kulindelwe, ngokwengxenye ngenxa yemikhankaso eminingi edinga ukuthatha indawo yoMthetho okhona.

Imithetho Yentela Ngalé Kohlelo Lokwenza Imali: Indima Yezidingo Zokwanda

Nakuba uhlelo lokusetshenziswa kwemali luyithuluzi eliyinhloko, uhulumeni futhi ungenza izinguquko ezincane zentela ngokufuna intela ngokwenezelayo noma ngezaziso ngaphansi kwemithetho ekhona. Nokho, izinguquko ezinkulu zidinga iBhili lezemali. Ikhono le-GST Council lokuguqula amazinga ngezaziso (ngaphandle kwemvume yephalamende) liye lanciphisa ukufaneleka kwemali ngokungaqondile kwezinguquko zentela. Noma kunjalo, imali ihlala iyindawo yokwengamela lapho uhulumeni angalungisa khona intela eqondile, amasiko, kanye nemali ngendlela ehlangene.

Imali Nentela Evamile: Imiphumela Yangempela Yomhlaba

Kumuntu okhokhelwayo, imali ekhokhelwayo inquma ukuthi intela encishiswa kangakanani emholweni wabo (TDS) inyanga ngayinye. Izinguquko ezisesilinganisweni esivamile, i-gastiki 80C, noma izikweleti zomshuwalense wezokwelapha zithatha imali ekhokhelwayo ekhaya. Kumnini-bhizinisi omncane, uhlela izimemezelo zentela ezikhokhelwayo (i-Spective 44AD) noma imingcele yokuhlela i-GST inquma izindleko zabo. Umlimi, ukushintsha kwemali ehholweni yezolimo yezolimo noma intengozohwebo yemali ethinta inzuzo yakhe.

Imali esetshenziswayo ithinta futhi ukuziphatha kwabathengi: ukunciphisa umsebenzi wezobuchwepheshe ezimpahla kungase kunciphise amanani, kuyilapho ukwanda kweGST ezinkonzweni zokudlela kungase kunciphise ukudla. Izinguquko zentela ngokuvamile zibekwa ezinkathini zemikhosi ukuze kuncishiswe isidingo noma ukunqandwa kwezindawo ezithengwayo. Ukuqonda lezi zikhungo kusiza izakhamuzi ukuba zihlele izinqumo zazo zemali nezebhizinisi.

Isiphetho

Imali yokusetshenziswa kwemali ayiyona nje inkulumo ekhona. Ithuluzi elibonakalayo kakhulu nelinemiphumela elithi ngayo uhulumeni ahlele, axhumane futhi asebenzise imithetho yakhe yentela. Ukusukela ekumiseni izitebhulane zentela zeholo lomuntu siqu kuze kuqale ukuguqula imibuso yentela engaqondile njenge-GST, izimali zihlela isimo sezomnotho kubo bonke. Umjikelezo wayo waminyaka yonke unikeza ithuba elihlelwe kahle lengxoxo yentando yeningi ngezinguquko zentela, izisulu zemali, kanye nokusebenzisa ukuhlakanipha kokuhlakanipha.

Kubafundi, othisha, nochwepheshe, ukwazisa okujulile ngendima yemali ekuhlelweni kwesimiso sentela kubalulekile ukuqonda indlela izinqumo zikahulumeni eziguqula ngayo imiphumela engokoqobo yezomnotho. Njengoba iNdiya iqhubeka nohambo lwayo lokuya emkhakheni wembulunga eyizigidi eziyizigidi, imali iyohlala iyingxenye eyinhloko yenqubo yentela − ukunqanda ukukhula okuqhubekayo, ukulingana, nokungalawuleki.

Ukufunda Okwengeziwe

  • [[Uhlelo:0] Uhlelo lokuhlela lwe-Indiya – Iwebhu Ye-
  • [[[UMTL:0] Uthola uMnyango Wentela, ENdiya[[[UMTL:1]
  • [[[UMTL:0] Intela yezinkonzo [izeteshi]
  • [[UMTH:0] PRS Legislative Research – Uhlelo lokuhlela u-Analyse
  • [[Umthetho:0] Ibhange eligciniwe laseNdiya – i-Piscal Policy Policy Polic Polic Polities[