Ukuziphendukela Kwemithetho Yentela YaseNdiya Emashumini Eminyaka Adlule

Kuleminyaka eyishumi edlule, imithetho yentela yaseNdiya iye yashintsha inqubo yokuguqula isimiso sentela, ukuthuthukisa ukuthobelana, nokuthuthukisa izomnotho. Lezi zinguquko zibonisa umzamo kahulumeni oqhubekayo wokwakha indawo ebonakala kahle, ephumelelayo, nekwazi ukukhokha intela kubantu ngabanye kanye namabhizinisi. Inkathi kusukela ngo-2014 kuya ku-2024 iye yabona izinyathelo ezingokomthetho, ukuhlelwa kwemithetho, ukuhlanganiswa kwemisebenzi, nokuhlanganiswa kwezobuchwepheshe okuye kwalungisa indlela intela eqoqwa ngayo, iqoqwe futhi yasetshenziswa ngayo eNdiya.

Ngaphambi kwalezinguquko, isimiso sentela saseNdiya sasibonakala ngobunkimbinkimbi, izingqimba eziningi zentela, kanye nemithwalo emikhulu. Umbuso wentela, ikakhulukazi, wawuhlukene phakathi kohulumeni abaphakathi namazwe, uholela ekulungiseni izintela nakumthetho owenziwe ngokusemthethweni. Intela eqondile yabhekana nezinselele zokubalekela ukuhlukunyezwa, ukufinyela, ukukhokha intela. Izinguquko zeshumi leminyaka ezidlule ziye zadingida le zindaba, zasondeza i-India emikhubeni engcono kakhulu yezizwe ngezizwe ngezizwe kuyilapho kulungisa izixazululo zesimiso sikahulumeni salelizwe esiyingqayizivele nezomnotho ezihlukahlukene.

Izinguquko Ezinkulu Zentela eNdiya (204 - 2024)

Kusukela ngo-2014, izinguquko eziningana eziyinhloko ziye zayiguqula kakhulu intela yaseNdiya. Lezi zinguquko azizona izenzakalo ezizodwa kodwa zaziyingxenye yenqubo yokuthuthukisa ukuqoqwa kwentela, ukunciphisa ukukhokha intela, nokwakha indawo yokudlala yazo zonke izikhulu zezezomnotho. Okubaluleke kakhulu kulezi zinguquko zihlanganisa iMapros and Service Reas Recorder (GST), ukukhokha intela okubanzi, izinga lokulinganisela kwezentengozo lenkampani, kanye nokusungulwa kwesimiso sokuhlola ngaphandle kobuso.

Intela Yezimpahla Nezinkonzo: Inguquko Ephawulekayo

Ukusungulwa kweMapros and Services Truth ngoJuly 2017 kufana nenye yezinguquko zentela ezilandelanayo emlandweni weNdiya ozimele. I-GST yathatha indawo yemida eyinkimbinkimbi yezintela eziningi ezingaqondile, kuhlanganise nomthendeleko we-patment, i-VaT, intela yenkonzo, i-octroi, nentela yokungena, kanye nesibonelo esihlangene seGST esihlanganisa i-Central GST (CGST), iZwe GST (SST), kanye ne-GST (IGGST) ehlangene ne-GST (IGGST) yenterst yenterst yezenteko yezentengiselwano yesizwe. Lokhu kushiciselwana kokususa intengo ethinta intela entela, ukuvumelana okulula, ukukhonzwa kwezentengo yezentengo yezwe, futhi kwakhampane.

Ukumiswa kweGST kwadinga ukuhlanganiswa okungakaze kubonwe phakathi kohulumeni abaphakathi nohulumeni ngoMkhandlu we-GST, indikimba yomthetho-sisekelo ehlanganisa abefundisi bezezimali abavela kuzo zonke izifundazwe nasemasimini amashayidi. UMkhandlu uye wahlangana njalo kusukela ngo-2016 ukuze uhlele amazinga entela, wenze ukulungisa izimiso, nokufeza izinselele zekheli. Amazinga eGST ahlelwa abe yizicubu eziningi — 0%, 5%, 12%, 18%, kanye no 28% — ukuhlalisa izigaba ezihlukahlukene zezimpahla nezinkonzo ezisekelwe ekudilisweni nasekubuseni. Izinto eziyisisekelo ezinjengezinhlamvu zokudla zazigcinwa ngesilinganiso esinganele noma ngentela ephansi, kuyilapho izingalo zokunethengwa nezinga eliphezulu kakhulu.

Umbuso we-GST wasungula uhlelo olubanzi lwe-partheral ye-inthanethi, i-GST Network, ukubhalisa, ukubuyisela imali, nokukhipha intela. Lolu hlelo lwezinombolo lwenza ukuba kubonakale futhi kutholakale ukudluliswa kwezentela engaqondile. Amabhizinisi kwakudingeka abhale izinxephezelo nyanga zonke naminyaka yonke, asungule amaqoqo acebile eziphathimandla zentela ukuze ahlaziye izindlela zokusebenzisa nokuhlola ama-atomaise. Ngokuhamba kwesikhathi, izinqubo zokubuyisela i-transclustrate zabekwa, futhi icebo lokuqamba laqala amabhizinisi amancane ngokuwashintsha ngaphansi komnyango omba omisiwe.

Naphezu kwemiphumela yayo yokuguqula, i-GST yabhekana nezinselele zokufeza impumelelo. Amabhizinisi ashikashikeka ngezinguquko zezinga ezivamile, izimfuneko eziyinkimbinkimbi phakathi neminyaka yokuqala, kanye namagliche e-GST e-crital. I-GST yaphendula ngamazinga okulinganisela, ukunciphisa imithwalo yokubopha amabhizinisi amancane, nokusungula izindlela zokubuya ezilula. Isimiso siye sakhula kakhulu, manje sizuza ngokuzuza ezinxephezweni zezimoto, izilinganiso zenkokhelo ezihambisana nemali, kanye nesikhathi sangempela sokubika nge-e - invocation yamabhizinisi amakhulu.

Izinguquko Zentela: Ukusetshenziswa Kwanamuhla Nokubona Imali Ngokukhanyayo

Imithetho yentela ekhokhelwayo iye yashintsha futhi ngokuphawulekayo phakathi neminyaka eyishumi edlule, njengoba izinguquko zigxile ekuthotshelweni, ukuncishiswa kwentela, nokuthuthukisa okuhlangenwe nakho kokukhokha intela. Okuvelele kakhulu phakathi kwalokhu kuwukuqala kokuhlola okungaqondiyo nokudluliswa kobuso, yiziphi iziteshi zobuchwepheshe zokuqeda ukuxhumana okuqondile phakathi kwabaphathi bentela nezikhulu zentela. Ngaphansi komthetho wokuhlola ngokungenangqondo, intela incishiswa ngokusekelwe ekwazisweni kwemininingwaneni nasezingeni eliyingozi, futhi kuthathwa izinqumo ezithiwa ngokusemthethweni ukuze kuhlolwe izikhulu eziphethe kulo lonke izwe. Lesimiso siye sanciphisa amathuba okuncishwa kwezekelelwa intela, ukuhlukunyezwa kwentela, futhi saletha ukuncitshiswa kwemali enqubwelweni yokuhlola.

Isimiso sokudlulisa izicelo sadlulela eqophelweni lokudlulisa izimiso ezifanayo, lapho abakhokhi bentela bengafaka khona amafayili ngokumelene neziyalezo zokuhlola ngaphandle kobudlelwane obungokomzimba nezikhulu zentela. Lezinguquko ziye zapheleliswa ngokwanda kwesisekelo sentela ngokuqoqwa kokwaziswa okungcono okuvela emithonjeni yesithathu ehlukene, kuhlanganise namabhange, imali ehlukene, izintengo zesheya, kanye nezikhungo zokubhalisa impahla. I-Central Board of Directive Confective Confective Comment isebenzisa izikhathi eziphambili zokuhlukanisa abangezona amafayela, abanindi, namacala aphakeme.

Enye inguquko ephawulekayo yayiwukumiswa kombuso omusha wentela ngaphansi kwe-Fondation Taxial Act, ephumelela kusukela ku-FY 2020-21. Lo mbuso unikeza intela ephansi uma kuqhathaniswa nombuso omdala kodwa ufuna abakhokhi bentela ukuba badedele intela engayikhonziwe futhi bakhokhe izikwele, kuhlanganise naleyo engaphansi kweSahlulo 80C, 80D, nendlu i-Rent Lenkincencence. Umbuso omusha wawungakhethelwa ngokomthetho kodwa waba umbuso wentela ongahleliwe kusukela ku-FY 2023-24, futhi ukhokhele abakhokhi bentela benokukhetha ukuqhubeka nombuso omdala wakudala. Uhulumeni uye wenza ukuba umbuso omusha ukhange ngokwengeziwe ngokukhuphuzwa kwemingcele eyisisekelo yokungadingiswa kwentela, unciphisa izinga lokukhokhela intela, futhi wandisa ukuthengwa kwentela okuvamile.

Izinguquko ezengeziwe zentela eholayo zihlanganisa ukumiswa kwe-Vivad Se Vish eyisu lesinqumo sokuphikisana, ukuncishiswa kwemiphakamiso yeTDS, kanye nokwehliswa kwenani lentela yenkampani kokubili ezinkampanini ezikhona nezintsha ezikhiqizayo. Ukutheliswa kwentela neminikelo yentela kuye kwahlelwa, nezisekelo ezincishisiwe nezimfuneko zokukhonzwa kwabakhokhi abancane. Uhulumeni wasungula futhi umqondo wokubuyiselwa kwentela ehholo eligcwalisiweyo, ukudwetshwa kwemibiko yomqashi nemithombo yesithathu ukuze kube lula.

Izinguquko Zentela Ezingokomthetho: Ukutshala Imali Ngokwandayo

Intela yenkampani iye yashintsha ngokuphawulekayo ngokubekwa kwenani elinciphileyo lentela yezinhlangano ezizinkampanini ezingu-22% ezikhona kanye nekhulu elingu-15 lezinhlangano ezintsha ezikhiqizayo eziye zafakwa ngemva kuka-October 2019, uma lezi zinkampani zidedela ukukhulula okuthile nezisusa ezithile. Lenguquko, ephumelela ku-FY 2019-20, yenza intengo yezinhlangano zenkampani yamaNdiya ihambisane nenani lentela yontanga e-Asia futhi yenza i-Indiya yaba indawo encintisanayo kakhulu yokutshala imali yasekhaya nakwamanye amazwe. Izinga eliphansi lahambisana nokukhishwa kwentela kanye nezintela, ngokuphumelelayo ukuhlawulwa kwesilinganiso sentela ekhokhisayo eqolo.

Ngaphezu kwalokho, uhulumeni wasungula indlela yokuba izinkampani zithathe uhulumeni wentela ovumela intela ngesilinganiso esiphansi kodwa ngaphandle kokukhululwa, ukwenza ukuba kube lula ukubala intela nokunciphisa intela. Isilinganiso esiphansi se-Preace Teaxis (MAT) sancipha sisukela ku 18,5% kuya ku-15% ezinkampanini ezikhetha ukukhokha imvume. Lezi zinguquko zezentengo zathumela uphawu olunamandla emphakathini wezezimali ngokuzimisela kukahulumeni ukwakha indawo engcono yebhizinisi.

Ezinye Izinguquko Eziphawulekayo

Ngalé kwezinguquko ezinkulu, ezinye izinguquko eziningana ziye zaguqula isimo sentela. Ukufakwa kokuthengiselana kwentela ngo-192016 kwentengiselwano yobuchwepheshe nokukhangisa ngentela nge-e-commerce ngenkampani engeyona umkhakha ngaphandle kobukhona obungokoqobo eNdiya, imelela ukuthatha izwe kuqala ukukhokha izindleko zezomnotho zezezi Mutalog. I-levy yanwetshwa ekugcineni ukuze ihlanganise ukuthengiswa kwezimpahla nezinkonzo. Uhulumeni waveza futhi intengo eqoqelwe imithombo yempahla ngaphezu kwenani elithile lokuthola intengo yentengo ephakeme kakhulu nenethi lentela.

Intela ihlelwe ngesimanje ngokuhlanganiswa kwe-Semply Accounts no-Aadhaar, isimiso sikahulumeni sokuzichaza. Lokhu kuhlobana kuye kwasiza ekususeni ukuphindaphindwa kwe-PAN, ukuqinisekisa ukutholakala okuyingqayizivele kwabakhokhi bentela, nokungena ngokulandelana ezinkonzweni zikahulumeni ezihlukahlukene. I-Directal Teaxix Vivad se Vishwas Act, 2020, inikeze uhlelo lokuxazulula izimpikiswano zentela ngokuthembisa umkhokhisi wentela wenkokheli yenzalo nesijeziso lapho kukhokhelwa intela ekhokhwa ngentela ekhona, ngokuphawulekayo ukunciphisa umthwalo onzima kukhokhiswa kwentela nakujudia.

Izindawo Eziyinhloko Zezinguquko Zamuva

Izinguquko zentela zeshumi leminyaka elidlule ziye zaqhutshwa yizinto eziningi eziza kuqala ezihlangene ezibonisa izinhloso zikahulumeni zezomnotho nezibusayo.

Ukusetshenziswa kwemishini

Ukusetshenziswa kwemishini kuye kwaba umgogodla wenguquko yentela yaseNdiya. I-GST Network, intela eholayo ekhokhweni, i-partheid e-panel, i-panel e-panel yokubuyisela inqubo yokuqinisekisa i-ieternet, kanye nemishini yokukhokha ngokwezinombolo kuye kwashintsha ukuxhumana kwentela yonke kusuka kwemisebeni ye-amanani kuya kwe-amanani. Abakhokhi bangayibhalisa, amafayela aphinde akhokhele, intela, ifaka isicelo sokuqaphela intela ekhomputernet. Uhulumeni futhi usungule isimiso sokukhokha i-osi e-osicishini ye-GST, esifuna amabhizinisi athathelwe indawo engaphezulu ukuze abike i-intengo yemali engeni engeni engenisiwe ngempela ngesikhathi sokubhaliswa kwemali. Lesi sinyathelo esithuthukisiwe sokukhokha intela, intela encishiwe, intela ehlisiwe, ne-evad od yebhizinisi elikhulu.

Ukuhlelwa kwemithetho yokuqondisa intela kuye kwadlulela emuva, izikhulu zentela zisebenzisa imininingwane evimbela ukukhokhwa kwentela, ulwazi lwemishini, kanye nokuhlakanipha kokuzenzela ukuze zibone ukubhalisa kwentela, zibone izikhangiso zentela ezikhohlisiwe ngokukhohlisayo, futhi zikhethe izikhokhiso zokuhlola. Ukuhlanganiswa kwezindawo zokuxhumana zikahulumeni ezihlukahlukene, kuhlanganise nalezo ezisebhange, izimali, izimemo zezindawo, kanye nezimakethe zokuthengi, kuye kwadala ulwazi olucebile olusiza izikhulu zentela ukuba zikwazi ukuvala izimemezelo zentela futhi zibone neziphakamiso.

Ukululaza

Ukunciphisa izinqubo zentela nokunciphisa imithwalo yentela kuye kwaba umgomo ongaguquki. Ukusungulwa kombuso omusha weholo lomuntu wentela ngamazinga aphansi nalinganiselwe kumelela ukuthathela phambili ngamabomu esimisweni esilula lapho abakhokhi bentela bengadingi ukusebenzisa uxhaxha olunzima lwentengo nezimali. Ngokufanayo, uhulumeni wezentela ogunyaza ukukhokha intela ngokunikeza izinkampani inzuzo eqondile yokukhokha intela ngesilinganiso esiphansi ngaphandle kokukhulula abantu abaningi.

UKUBONAKALA kwemiklamo yokubuyela emuva kuye kwenziwa kwaba lula ngezindlela ezincishisiwe, ukunwetshwa kwecebo lokuqamba emabhizinisini amaningi, kanye nokufakwa kwenkomba yokubuyisela ngokwengxenye yamabhizinisi amancane ngaphansi kwe-QRMP. Uhulumeni futhi uye wawathethelela amazinga e-GST ngokuhamba kwesikhathi, ukunciphisa inani lezinto ezikuyi-28% yetshe elikhudlwana futhi ukunciphisa izinga lokuhlelwa kwezinto nezinkonzo. Umnyango wokubhalisa i-GST uye wakhushulelwa ukuthengwa kwezimpahla, futhi inqubo yokukhokhisa yamuva iye yancishwa kancane ukuze kuncishiswe imithwalo yemisebenzi ehambisana namabhizinisi amancane.

Ukuthuthukisa Isimiso

Ukukhokha intela kuye kwalandelwa ngezindlela zobuphicici kanye nezimfuneko zokuqinisekisa. Isimiso sokuhlola esingaboni, sihlangene nokuqoqwa kokwaziswa okukhulisiwe kanye nokungatholi zincwadi, siye senza kwaba nzima kakhulu ngabakhokhi ukuba bakhokhe iholo elingaphansi kwemibiko noma izikweleti ezingakholeki. Isimiso seGST, nezimfuneko zaso zokukhokha intela ezifakiwe, siye sanciphisa izinga lokukhohlisa isizukulwane se-livnig kanye nokukhokha intela.

Ngesikhathi esifanayo, uhulumeni uye wasungula izinyathelo zokwenza ukuthobela kube lula futhi kube nomvuzo kakhulu kubakhokhi bentela abathembekile. Intela egcwaliswa ngaphambi kokuba igcwaliswe, amafomu okubuya enziwe lula kubakhokhi abancane, nesakhiwo sokubukeza izinhlelo zenze inqubo yokuhlela yaba umngane womsebenzisi owengeziwe. Izinhlelo zeVivad se Vish zanikeza abakhokhi bentela indlela ekhokhela izindleko zokuxazulula izingxabano futhi iqhubeke ngaphandle kokukhokha ngokuqhubekayo. Ukusungulwa komthetho wentela wentela kuye kwaqinisekisa amalungelo nezibopho zabakhokhisi bentela, kunikeza umnyango wentela indlela yokuphatha ngokungakhethi nangokukhanya.

Ukubona ngale

Ukubona gcaluku kulokhu kuyisimiso esiqondisayo sezinguquko zamuva. Ukuhlola nokudlulisa izingcingo kunciphisa kakhulu izinga lentela efunwa ngokusemthethweni nenkohlakalo ngokususa ukuxhumana okuqondile phakathi kwentela nezikhulu zentela. I-GST inikeza abakhokhi abakhokhi ababonakala ngokoqobo ezinxepheneni zabo, izikweletu, kanye nesikhundla sentela esithengiswayo. Ukutholakala kwemininingwane yentela yokuhlaziywa umphakathi nocwaningo kuye kwandisa ukulandisa.

Ngaphezu kwalokho, izikhulu zentela ziye zabonakala kakhulu emikhankasweni yazo, zikhipha iziyingi ezinemininingwane, izincazelo, futhi zibuza imibuzo kaningi ngamalungiselelo ahlukahlukene. Izinhlelo zoMkhandlu weGST zikhona obala, kuhlanganise nemizuzu yemihlangano kanye nezingxoxo eziningiliziwe ngezinguquko zesilinganiso nezimiso. Uhulumeni futhi uye wanyathelisa imininingwane ebanzi ngokuqoqa intela, ukuhlanganisa izintela, kanye nenani labantu, okwenza ukuba kuhlolwe umphakathi ngemiphumela yemithetho yentela.

Ithonya Ezomnotho Nasentelani

Izinguquko zentela zale minyaka eyishumi edlule ziye zaba nemiphumela eshintshashintshayo kwezomnotho zamaNdiya nakwezentela, nezinzuzo nezinselele eziqhubeka ziguquka.

Imiphumela yezomnotho yemacro

Izinguquko ziye zaholela ekwandeni kokukhokhwa kwentela kanye nentela ebanzi. Iminikelo ye-GST iye yakhula kancane kancane kusukela iqala ukusungulwa, ifinyelela amazinga agciniwe ezinyangeni eziningana zeFY 2023-24. Ingqikithi yentela engaqondile ngokwesilinganiso se-GDP iye yathuthuka, kuyilapho intela eqondile nayo iye yanda kakhulu. Ukwanda kwentela kuye kwanikeza uhulumeni indawo enkulu yokutshala izimali ezingeni eliphansi, ezinhlanganweni zezenhlalakahle, nasezindlekweni zezenhlalakahle, nokusekela ukukhula kwezomnotho.

Ukusetshenziswa kwe-GST kuye kwanezela ekuhlelweni okungokomthetho komnotho, njengoba amabhizinisi amaningi ebhaliwe ngaphansi kwesimiso sentela futhi ebika ukuhwebelana kwawo. Inani lababhalisayo beGST liye lakhula kakhulu, ukwandisa inetha lentela nokunikeza uhulumeni imininingwane ewusizo emsebenzini wezezomnotho ezingxenyeni nasezindaweni. Ukwehla kwezikhathi zezentengiselwano nezindleko ngenxa yokususwa kwemigqomo yentengo kahulumeni kanye nokuncitshiswa kwezinhlangano zemisebenzi yezentengiselwano yezentengiselwano kuye kwathuthukisa ukuphumelela kokuthengwa kwemali ezindaweni ezihlukene, kusiza amabhizinisi nabathengi ngokufanayo.

Izinguquko zentela ezihlangene nentela ziye zenza i-Indiya yaba indawo ekhanga kakhulu yokutshala imali. Izinga lentela elincishisiwe liye lathuthukisa ukunenzuzo ngemva kwentela yezinkampani, likhuthaza kokubili ukutshala imali emakhaya nakwamanye amazwe ekukhiqizweni. Ukugxila kukahulumeni ekuqinisekeni ngentela, kanye nezinguquko ezimbalwa emithethweni yentela nokuxoxa nabafaki bentela, kuye kwathuthukisa ukuqiniseka kwabanikeli bemali.

Ithonya Kwabakhokhi Bentela Ngamunye

Abakhokhi bentela ngabanye baye bathola izinzuzo nezinselele zoshintsho. Ukumiswa kombuso omusha wentela kuye kwanikeza abakhokhi bentela ukukhetha phakathi kwamazinga aphansi anentengo encishisiwe noma amazinga aphakeme okungakhokhi intela. Kubakhokhi bentela abangenazo izimali ezinkulu ezikhokhelwa intela noma abangakhokhi izintela eziphezulu zomshuwalense, umbuso omusha unikeza ukhetho olulula noluphansi lwentela. Nokho, abakhokhi bezimali ezithengwayo ezinhlawulweni zemali ezithelwe imali, umshuwalenselo, nemali eboletwayo yezindlu bangathola inzuzo eyengeziwe kuhulumeni omdala.

Isimiso sokuhlola esingaboni sinciphise kakhulu izimo zokuhlukunyezwa kwentela, ukuhlelwa kwezentengiselwano, nenkohlakalo. Abakhokhi bentela manje bathola izimemezelo nge-parte, bangasabela kuyi-intanethi, futhi bathole iziyalezo ngaphandle kokuhlangana nesikhulu sentela. Lokhu kuye kwathuthukisa ukuqiniseka kwabakhokhi bentela esimisweni. Nokho, abanye abakhokhi bentela baye babhekana nezinselele zezesayensi yobuchwepheshe futhi bahamba ngesimiso esingabonakali ngaphandle kosizo lochwepheshe.

Ukuhlelwa kwenombolo kwenza ukuba ukuqoqwa kwentela kube lula, ngezikhokhelo ezigcwaliswe, imininingwane egcwele, kanye nokukhetha kwe-inthanethi yokukhokha. Abakhokhi bentela bangafaka izibuyelo zabo kunoma kuphi, bagcwalise amarekhodi abo entela ku-inthanethi, futhi balandele isimo se-refounders. Nokho, izakhamuzi ezikhulile nabakhokhi bentela abangakhokhi-mcishongo bezobuchwepheshe baye babhekana nezinselele zokuzivumelanisa nemishini yezobuchwepheshe, ngezinye izikhathi befuna usizo kumalungu omkhaya noma ochwepheshe bentela.

Ithonya Emabhizinisini Amancane

Amabhizinisi amancane aye ahlangana nezinguquko. Isu lokuqamba iGST livumela amabhizinisi amancane abhekene nomnyango othile ukuba akhokhe intela ngesilinganiso esiphansi ngokulalela okulula, anciphise umthwalo wawo wentela. Ukwanda komnyango wokubhalisa iGST kuye kwagcina amabhizinisi amancane ngaphandle kwe-GST nethat, kunciphisa umthwalo wawo wokulalela. Nokho, amabhizinisi amancane awela ngaphansi kombuso we-GST kumelwe abuye nyanga zonke, agcine imibhalo egcwele, futhi ahambisane nezimfuneko zokubhalisa uma kungaphezu komnyango, okungaba umthwalo.

Izinguquko zentela zezinhlangano ziye zasiza izinkampani ezincane ngamazinga entela ancishisiwe, kodwa ukucushwa kokukhetha phakathi kwemibuso emidala nemisha. Ukuhlelwa kwentela yeholo akukasetshenziswa ngendlela efanayo ne-GST, ngakho amabhizinisi amancane kumelwe aqondise intela eholiswa njalo. Uhulumeni uye wasungula izindlela zokubuyisela intela yentela yemali ngamabhizinisi amancane, kodwa umthwalo wokukhokhwa kwemali usabalulekile.

Umbono Wesikhathi Esizayo

Uma ibheka phambili, imithetho yentela yaseNdiya kulindeleke ukuba iqhubeke ihlela ngokugxila ekuhlelweni kwezibalo okwengeziwe, ukuhlelwa kwamazinga, nokwanda kwesikhungo sentela. Izimo eziningana nezinguquko ngokunokwenzeka ziyohlela indawo yentela eminyakeni ezayo.

Ukusetshenziswa Kwezinombolo Nokushintsha Kwezobuchwepheshe

Isimiso sokuqondisa intela sikhomba ekuhlanganisweni okujule kakhulu kobuchwepheshe. Uhulumeni uthambekele ekwandiseni isimiso sokukhokha inxenye enkulu yamabhizinisi, uqhubekela phambili ekuthengiseni izinhlangano eziningi ezibhaliwe. Ukuhlakanipha kokwenza umshini nemishini kuyosetshenziswa kakhulu ekuqapheleni ukuvimbela intela, ukubikezela ukuziphatha kokuthobela intela, nokukhokha intela. Umqondo wesimiso sokungakhokhi intela cishe udluliselwa kweminye imisebenzi yentela, kuhlanganise nokulungisa intela, nokuhlela ukuvota.

Ukuhlanganiswa kwezimiso zentela nezinye izinhlelo zikahulumeni kuyojula, kugcwalise izindleko eziqondile zangaphambi kokugcwaliswa kwentela futhi kunciphise isidingo sezimemezelo zokukhokha intela. Ukusetshenziswa kwe-akhawunti kabanzi kwesimiso somphathi we-akhawunti, okuvumela ukuhlangana okulondekile kwemininingwane yezimali nemvume yomsebenzisi, kungashintsha ukuvunyelwa kwentela ngokwenza ukulandisa okungokoqobo kwezentengiselwano zezimali kanye nokuqinisekisa okuzenzekelayo kwezimemezelo zokukhokha intela. Uhulumeni futhi uhlola ukusetshenziswa kwe-crectorchain ye-GST involution ne-translation.

Ukubekwa Kwezilinganiso Nokuncishiswa Kwazo

Isakhiwo sezinga le-GST, okwamanje esinezingxenyana eziningi, kulindeleke ukuba sibekwe izaba ezingaphezulu. Uhulumeni uye wabonisa isifiso sokuya ekwakheni isilinganiso esilula ngetshe elinamatshe ambalwa, okungahlanganisa amatshe aqinile angamashumi amabili nanhlanu aphindwe kane nekhulu lekhulu% abe yisilinganiso esisodwa. Isikwele esingu-28%, esisebenza ezintweni zokunethezeka nezesono, singancishiswe ngokwengeziwe, ngezinto ezihlelwa kabusha zibe izisekelo eziphansi. Umnyango wokuqamba ungakhuphuzwa ukuze kungeniswe amabhizinisi amancane ngaphansi kombuso owenziwe lula.

Kunezintela eziqondile, uhulumeni omusha wentela ngaphansi kwe-Foffal 115BAC kulindeleke ukuba ube umbuso owukuphela noma oyinhloko ngokuhamba kwesikhathi, lapho uhulumeni omdala ukhishwa intela eyengeziwe nezikweleti ezincishisiwe. Uhulumeni ungase ubeke izaba noma ususe ezinye zezintela ezisele ukuze uthuthukise imithetho yentela. Inhlangano yentela ingabona ukuncishiswa kwentengo ephansi, ngokuqedwa kokukhishwa kwentengiselwano encipheni enciphileni ekhetha umbuso ogunyaziwe.

Ukwandisa Intela

Ukwandisa intela kusalokhu kuyinto eyinhloko. Uhulumeni uzoqhubeka uthuthukisa ukuqoqwa kokwaziswa kwengxenye yesithathu yemithombo yokubona abakhokhi befayili nangaphansi kwemibiko. Ukuhlanganiswa kwe-Aadhaar ne-PAN kuye kwaba yinyathelo elikhulu kulendawo, futhi uhulumeni angahlola ukuhlanganisa ezinye izakhiwo zokuxhasa izakhiwo ukuze asungule umkhokhi wentela obanzi. Uhulumeni futhi ungenza amangxenye ezomnotho agcwele phakathi kwenetha lentela, kuhlanganise nezolimo, ezizuzayo ngokusuka ehlawulwa kakhulu. Nokho, intela yezolimo ihlala iwumkhakhakha wendaba edingayo kwezombangazwe futhi ngokunokwenzeka idingiswa.

Ukukhokha Intela Nezomnotho Zamanani Emhlabeni Wonke

Izentengo zembulunga yonke ziyashintsha, njengoba imizamo ye-OECD izama ukumisa intela encishisiwe yenkampani kanye namalungelo athena amandla ezomnotho ezimo-mfashini. I-Indiya iye yaba umthathi qhaza okhuthele kule zingxoxo futhi kungase kudingeke ukuba ihlele imithetho yayo yasekhaya ngokuvumelana okukhona emhlabeni wonke. U-Levy cishe uyoncishiselwa ekukhokheleni intela engokobuchwepheshe njengoba imithetho yembulunga yonke iqala ukuvuleka. I-Indiya futhi ingavumelanisa ukudluliswa kwayo imithetho yezentelezi nezindinganiso zomhlaba wonke ukuze kuncishiswe ukuncitshiswa kwemibango yentela nokuthuthukiswa kwemisebenzi yezentengiselwano.

Ukuphikisana Ngentela Nokuhlenga

Uhulumeni kulindeleke ukuba aqhubeke nokugxila ekunciphiseni ukuhlaziywa kwentela ngemithetho engcono, izinqubo zokulungisa izivumelwano, kanye namaqhinga okulungisa. I-Vivad se Vishwad ingaphinda ilungiswe eminyakeni ezayo ukuze kuxazululwe izimpikiswano ezizayo, inikeza abakhokhi bentela indlela ekhokhelayo yokuxazulula izindaba zentela. Isimiso sokudlulisa intela singakhuliswa ngokunakekela okuphumelelayo kwezezimali nangesinqumo esisheshayo. Uhulumeni angamisa imingcele eyengeziwe yesikhathi sokuhlola intela nokunxusa ukuze kunikeze intela intethelelo eqinisekile.

Gxila Ekunciphiseni Ibhizinisi Nokutshala Imali

Ukuzimisela kukahulumeni ukuthuthukisa isigaba sika-Indiya ku-Ease of Doing Business index (manje imisiwe) futhi ukukhanga ukutshala imali kuzoqhubeka kuqondisa umthetho wentela. Okunye ukuncishiswa kokukhokhwa kwentela emabhizinisini, kuhlanganise nokwehla kwenani lokubuyiselwa nokuncishiswa kwentela elungiselelweni lemithonjeni, kulindeleke. Uhulumeni angasungula amalungiselelo engeziwe entela esemthethweni engcono ezindaweni ezithile njengamandla avusemkhakheni, ukuhlakanipha kokusungula, ukuthuthukisa ukucwaninga nokwenza ucwaningo.

Uhulumeni ozinzile nokwaziyo ukunquma ukusungula uhulumeni ukuba usungule ukukhanga abatshali bentela isikhathi eside. Ukwehla kwenani labathelisi nenqubo yokuxhumana nabafake intela ngaphambi kokuba kuqhubeke izinguquko ezinkulu. Uhulumeni uyogxila nasekuthuthukiseni izinga lezentela, kuhlanganise nokulungisa intela ngokushesha, ukuthuthukisa izinkonzo zabakhokhi bentela, kanye nenqubo yokulungisa impikiswano ephumelelayo.

Isiphetho

Ishumi leminyaka elidlule liye labona ukuvinjwa okukhulu kwemithetho yentela yaseNdiya kusukela ekuzikhululeni, njengoba uhulumeni ephumelela ukugcwalisa iGST, ukulinganisela amazinga entela yezinhlangano, ukuguqula intela eholayo ngemishini nangezimiso zokubonana, nokuthatha izinyathelo eziphawulekayo zokuthuthukisa ukubonakala nokuvumelana. Nakuba izinselele zikhona, ikakhulukazi ekunciphiseni izilinganiso zeGST, ukunciphisa imithwalo yokukhokhwa kwezentengiselwano emabhizinisini amancane, nokusingatha izidingo zabakhokhi bentela ngabanye, ukusekela kwenguquko kusobala futhi kuhle.

Isimiso sentela saseNdiya manje sesivumelana kakhulu nemithetho yentela yomhlaba wonke, ekwazi kakhulu ukusekela ukukhula kwezomnotho, futhi isabela ngokwengeziwe ezidingweni zomnotho wanamuhla. Ukugxila ekutholeni izibalo, ukukhuliswa, nokwanda kwentela kuzoqinisekisa ukuthi isimiso sentela sisalokhu siqinile, singalingani, futhi sikwazi ukuxhasa intuthuko yezwe. Abakhokhi bentela, amabhizinisi, nohulumeni bonke baye bazuza ezinguqulweni, nakuba uhambo lokukhokha intela kwanamuhla luqhubeka. Iziseko ezingenisweni eziphambili zeminyaka eyishumi edlulele ziyo ziyo ziyosebenza njengesisekelo esiqinile sentuthuko eyengeziwe eminyakeni ezayo, zinikela emgomweni wentuthuko yezwe lokuzuza umnotho ka-50,5,5, 000, nesizwe esithuthukile ngo-2047.