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金沙城中心官网开户:世界银行:印度GST是世界上最复杂和次高的税率之一

时间:2018/3/20 13:13:48  作者:  来源:  浏览:0  评论:0
内容摘要:GST one of the most complex, and second highest tax rate in world: World BankGST是世界上最复杂和次高的税率之一:世界银行http://www.livemint.com/Politics/99hZqzv...
GST one of the most complex, and second highest tax rate in world: World Bank
GST是世界上最复杂和次高的税率之一:世界银行
http://www.livemint.com/Politics/99hZqzvxfdwmZKgkbWORrO/GST-one-of-the-most-complex-and-second-highest-tax-rate-in.html
GST is one of the most complex with the second highest tax rate in the world among a sample of 115 countries which have a similar indirect tax system, says the World Bank
Last Published: Thu, Mar 15 2018. 10 29 AM IST
世界银行表示,在115个有类似间接税制的国家中,印度GST是世界上税率最高,税率最高的国家之一
2018-03-15

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India’s GST structure has five tax slabs of 0, 5%, 12%, 18%, and 28%. Further, there are several exempted sales and exports are zero rated, which allows exporters to claim refund for taxes paid on inputs. Photo: PTI
New Delhi: The goods and services tax (GST) implemented by the Narendra Modi government from 1 July last year is one of the most complex with the second highest tax rate in the world among a sample of 115 countries which have a similar indirect tax system, the World Bank said in a report.
印度的GST结构有五个税率分别为0,5%,12%,18%和28%。此外,有几项商品销售免税和出口零税率,允许退税。
新德里:世界银行在一份报告中说,纳伦德拉莫迪政府去年7月1日实施的商品和服务税(GST)是115个中具有类似间接税制的样本国家中世界上税率最高的国家之一。

India’s GST structure has five tax slabs of 0, 5%, 12%, 18%, and 28%. Further, there are several exempted sales and exports are zero rated, which allows exporters to claim refund for taxes paid on inputs. Separately, gold is taxed at 3% rate, precious stones at 0.25%, while alcohol, petroleum products, stamp duties on real estate and electricity duties are excluded from the GST and continue to be taxed by the state governments at state-specific rates.
印度的GST结构有五个税率分别为0,5%,12%,18%和28%。此外,有几项商品销售免税和出口零税率,允许出口商要求退还税款。此外,黄金税率为3%,宝石税率为0.25%,而酒精,石油产品,房地产印花税和电力税被排除在商品及服务税之外,并继续由邦政府按特定税率征税。

As many as 49 countries around the world have a single slab of GST, while 28 countries use two slabs, and only five countries, including India, use four non-zero slabs. The countries that use four or more slabs of GST include Italy, Luxembourg, Pakistan and Ghana. Thus, India has among the highest number of different GST slabs in the world.
世界上有49个国家拥有单一的商品及服务税率,而28个国家使用两个税率,而包括印度在内的只有五个国家使用四个非零的税种。使用四个或四个以上商品服务税率的国家包括意大利,卢森堡,巴基斯坦和加纳。因此,印度是世界上数量最多的不同GST税种之一。

Finance minister Arun Jaitley has promised to reduce the number of GST slabs by merging 12% and 18% slabs once tax compliance improves and revenue buoyancy increases. The federal indirect tax body, the GST Council, in its November meeting last year in Guwahati, pruned the number of items under the 28% tax slab to only 50 from 228 items earlier.
财政部长Arun Jaitley承诺,一旦税收得到改善将减少税率数量,比如,合并12%和18%的税率。联邦间接税机构消费税委员会去年11月在古瓦哈提召开的会议上表示,将28%税率上的商品数量从之前的228件减少到50件。


The World Bank, in its bi-annual India Development Update released on Wednesday, said the introduction of GST has been accompanied by state administrations experiencing disruptions in initial days after GST’s introduction. This included lack of clarity on discontinuation of local taxes, for example, in Tamil Nadu where the state government devolved an entertainment tax to local governments in order to impose it over and above a 28% GST. To preserve revenue collections, Maharashtra has also increased motor vehicles tax to compensate for losses due to GST.
世界银行在其周三发布的两年一度的印度发展展望中称,引入商品及服务税后,各邦政府在商品及服务税引入后的最初一段时间会遇到干扰。这包括地税缺乏透明性,例如,在泰米尔纳德邦,邦政府将征收的娱乐税转交给地方政府,以强加28%的消费税收入。为了保留收入,马哈拉施特拉还增加了机动车辆税,以弥补实行消费税造成的损失。

There also have been reports of an increased administrative tax compliance burden on firms and a locking-up of working capital due to slow tax refund processing, the World Bank said. “High compliance costs are also arising because the prevalence of multiple tax rates implies a need to classify inputs and outputs based on the applicable tax rate. Along with the need to apply the correct rate, firms are required to match invoices between their outputs and inputs to be eligible for full input tax credit, which increases compliance costs further,” it added.
世界银行称,还有报告称,由于退税过程缓慢,公司的行政税收负担加重,而且营运资金受影响。 “多重税率的存在意味着需要根据适用的税率对投入和产出进行分类,因此也产生了较高的合规成本。除了需要采用正确的税率之外,企业还需要在其产出和投入之间进行物资匹配,才有资格获得全额的税额抵免,而这进一步增加了合规成本。“


However, the World Bank said while international experience suggests that the adjustment process can affect economic activity for multiple months, the benefits of the GST are likely to outweigh its costs in the long run. “Key to success is a policy design that minimizes compliance burden, for example by minimizing the number of different rates and limiting exemptions, with simple laws and procedures, an appropriately structured and resourced administration, compliance strategies based on a balanced mix of education and assistance programs and risk-based audit programs,” it said.
然而,世界银行表示,尽管国际经验表明,调整过程可能影响数个月的经济活动,但从长远来看,消费税的好处可能会超过其成本。 “成功的关键是通过政策设计来最大限度地降低合规成本,例如,通过简单的法律和程序来尽量减少不同费率和限制免税的次数,适当结构化和资源配置的管理,基于平衡的教育计划、援助计划和风险管控为基础的审计计划,“它说。

The Bank advocated for a nuanced communications campaign to convey the various aspects of the new system of GST among businesses, consumers and key intermediaries, such as tax practitioners, as well as among the tax administration and the political class.
世行倡导开展细致深入的宣传活动,向企业,消费者和重要中介机构,如税务从业人员以及税务管理和政治阶层,传达新的商品和服务税制度的各个方面信息。

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