2015鑰冪爺鑻辫闃呰鑻辨枃鍘熷垔銆婄粡娴庡浜恒€嬶細鍗板害绋庡埗鏀归潻
銆€銆€2015鑰冪爺鑻辫澶嶄範姝ｆ槸寮哄寲澶嶄範闃舵锛?a href="http://kaoyan.koolearn.com/yingyu/yuedu/" target="_blank">鑰冪爺鑻辫闃呰鍦?a href="http://kaoyan.koolearn.com/yingyu/" target="_blank">鑰冪爺鑻辫涓崰浜?0鍒嗭紝鎵€浠ヨ€冪爺鑻辫闃呰鏄嫳璇鐩腑閲嶈鐨勪竴椤广€傛柊涓滄柟鍚嶅笀鑼冪寷鑰佸笀鏇惧缓璁繃鑰冪爺鐢熼渶瑕佸潥鎸佹瘡澶╂硾璇?0-15鍒嗛挓鐨勮嫳鏂囧師鍒娿€傚己鐑堟帹鑽愪簡鏉傚織銆婄粡娴庡浜恒€嬫潅蹇椾腑鐨勬枃绔犱篃鏄€冪爺鑻辫鐨勪富瑕佹潗鏂欐潵婧?甯屾湜鑰冪爺鑰冪敓璁ょ湡闃呰锛屽揩閫熸彁楂樿€冪爺鑻辫闃呰姘村钩銆?/p>銆€銆€Tax reform in India銆€銆€鍗板害绋庡埗鏀归潻
銆€銆€The truck stops here
銆€銆€濡傞矤鍦ㄥ枆
銆€銆€A fix for India's indirect-tax system is overdue butit may fall short of the ideal
銆€銆€鐢变簬鍗板害鏈兘鍙婃椂瀵瑰叾闂存帴绋庣郴缁熻繘琛岃皟鏁翠娇寰楀叾鏈兘杈惧埌鐞嗘兂鐘舵€?/p>銆€銆€TRADE negotiators were dismayed when in July India scuppered a chance to make modestprogress on a global trade deal. Perhaps they hoped for too much. For years India has failed tosign a free-trade agreement even with itself. A recent report from the World Bank saidbureaucracy related to tax-collection at state borders is a big reason why India's long-distance truckers are parked 60% of the time. A proposal to address this by rationalising themyriad state and central-government levies into a harmonised goods-and-service tax, or GST,has been around since at least 2007. But grubby politics has put paid to the idea鈥攗ntil now.
銆€銆€7鏈堬紝鍗板害鏈彲璁╀笉娓╀笉鐏殑鍏ㄧ悆璐告槗璋堝垽鏈夋墍杩涘睍鐨勶紝鍙粬鍗磋璐告槗浠ｈ〃浠殑鎰挎湜鍖栨垚浜嗘场褰憋紝瀵规浠ｈ〃浠崄鍒嗘伯涓с€傞暱鏈熶互鏉ワ紝鍗板害鏈兘鎴愬姛绛剧讲鑷敱璐告槗鍗忓畾锛屾垚涓轰笘璐镐竴鍛樸€備笘鐣岄摱琛屽湪鏈€杩戠殑涓€鏈熺殑鎶ュ憡涓寚鍑猴紝閭︾晫杈瑰畼鍍氫富涔夌殑绋庢敹鏈烘瀯鎷︿綇浜?0%鐨勯暱閫斿崱杞﹀徃鏈鸿繘鍏ュ悇閭︾殑閬撹矾銆備粠2007骞翠互鏉ワ紝鏃犳暟鍥藉鐨勪腑澶斂搴滈€氳繃缁熶竴鍚戝簲绋庣殑璐х墿鍜屽姵鍔″緛鏀剁殑娑堣垂绋?GST)鑰岃В鍐充簡杩欎釜闂銆備絾鏄敱浜庢斂娌婚粦鏆楋紝鍗板害鑷充粖涓烘閮芥湭鑳芥垚鍔熻В鍐宠闂銆?/p>銆€銆€The resounding win by the Bharatiya Janata Party in India's elections in May has altered thepolitical landscape. The GST is likely to be the centrepiece of the new government's agenda forparliament when it reopens on November 24th. The main opposition party has said it willsupport it. A well-designed GST would make India a true common market, give a lift tomanufacturing and limit the scope for corruption鈥攖he sort of big-bang reform the new primeminister, Narendra Modi, promises.
銆€銆€浠婂勾5鏈堜唤鍗板害浜烘皯鍏?Bharatiya Janata Party )鍦ㄥぇ閫変腑鑾峰緱褰诲簳鐨勮儨鍒╁彲鑳藉鏀瑰彉鏀规斂娌绘牸灞€甯︽潵浜嗗笇鏈涖€傚湪11鏈?4鏃ュ彫寮€鐨勬柊鏀垮簻鐨勮浼氳绋嬫椂锛屾秷璐圭◣鍙兘浼氫綔涓烘牳蹇冪◣绉嶉噸鏂板紑寰併€傞偅浜涗富瑕佺殑鍙嶅娲句汉鍛樺凡琛ㄧず灏嗘敮鎸佹鍐宠銆傛柊鎬荤悊绾充鸡寰锋媺路鑾开(Narendra Modi,)鎵胯锛屽皢璁捐涓€涓満鍒跺畬鍠勭殑娑堣垂绋庝娇寰楀嵃搴﹀競鍦烘垚涓轰竴涓湡姝ｇ殑鍏卞悓浣擄紝缁欏埗閫犱笟鎻愪緵鍔ㄥ姏锛屽噺灏戞斂搴滃共棰勶紝鍦ㄥ叏绀句細鎺€璧蜂竴鍦虹垎鐐稿紡鐨勬敼闈┿€?/p>銆€銆€The present mess is rooted in the division of fiscal power in India's constitution, says IndiraRajaraman, an economist. To ensure balance the central government was granted the right totax the production of goods; the states could tax their consumption. The drafters ignoredservices but as they became more important to the economy, their taxation became thepreserve of the centre. From the outset India has suffered the problem of 鈥渃ascades鈥?of taxon tax. The centre slaps an excise at the factory gate; the states compound that with a tax atthe point of sale.
銆€銆€缁忔祹瀛﹀鑻辫开鎷壜锋媺(Indira Rajaraman)璁や负锛岀洰鍓嶇殑鍥板鏍规簮鍦ㄤ簬鍗板害瀹硶涓殑璐㈡斂鏉冨姏閮ㄩ棬鐨勯棶棰樸€備负纭繚骞宠 涓ぎ鏀垮簻鑾峰緱鐢熶骇浜у搧鐨勫緛绋庢潈鍒?閭︽斂搴滀篃浼氬鍏舵秷璐瑰緛鏀朵竴閬撶◣銆傝捣鑽変汉蹇界暐鏈嶅姟杩欎竴椤癸紝浣嗘槸涓€鏃︽湇鍔℃垚涓虹粡娴庢洿閲嶈鐨勪竴閮ㄥ垎,浠栦滑鐨勭◣鏀舵垚涓轰繚鎶ら噸鐐广€備粠涓€寮€濮嬪氨鍗板害閬彈浜嗏€滅€戝竷鈥濆紡寰佺闂銆備腑澶斂搴滃湪宸ュ巶闂ㄥ彛寰佷簡涓€閬撴秷璐圭◣;閭︽斂搴滃氨鍦ㄩ攢鍞幆鑺傝鍏ヤ环鍐呭湪寰佹敹涓€娆＄◣銆?/p>銆€銆€The problem has become bigger as new levies have proliferated. The centre imposes a tax ongoods that are sold across state borders. States collect taxes on entertainment and betting.There are separate levies on transport, electricity and cars. Rates vary from state to state,adding to the complexity. This creates a big burden on businesses that sell across borders. Itis in part why India's manufacturing has a small share of GDP compared with other emergingmarkets, says Vijay Kelkar, a former chairman of the finance commission, which mediatesbetween the centre and states on tax issues.
銆€銆€鍦ㄦ柊寰佹敹棰濇縺澧炵殑鎯呭喌涓嬶紝鍑虹幇浜嗘洿鍔犳鎵嬬殑闂銆備腑澶斂搴滃璺ㄩ偊鐨勫晢鍝侀攢鍞繘琛屽緛绋庯紝鑰岄偊鏀垮簻鍒欏濞变箰涓氬拰鍗氬僵涓氳繘琛屽緛绋庛€傝€屼氦閫氾紝鐢靛姏浠ュ強姹借溅琛屼笟鍒欏崟鐙嚭鏉ュ垎寮€寰佹敹銆傜敱浜庣◣鐜囧洜閭﹁€屽紓锛屽鍔犱簡寰佺闅惧害銆傝繖灏变娇寰楄法閭︿箣闂寸殑鍟嗕笟浜ゆ槗鍥伴毦閲嶉噸銆傚墠鍗板害璐㈡斂閮ㄩ暱鐨勯【闂淮璐?Vijay Kelkar)鍗氬＋琛ㄧず锛岃繖涔熸槸鍗板害鐨勫埗閫犱笟鍗燝DP鐨勪唤棰濅笌鍏朵粬鏂板叴甯傚満鐩告瘮杈冧綆鐨勫師鍥犱箣鎵€鍦紝涓ぎ鏀垮簻涓庨偊鏀垮簻涔嬮棿鐨勭◣鏀堕棶棰樺苟涓嶅崗璋冦€?/p>銆€銆€How should the mess be cleared up? An ideal tax system would have three elements: it shouldbe progressive, with the better-off shouldering more of the burden; it should not influencechoices over what to produce or consume; and it should be simple. Mr Kelkar's commissionsketched out a GST that conforms to these principles. It would be levied at a uniform rate onall sales, including of property and financial services, with exceptions only for unprocessedfood, schooling, health care and some public services. A sin-tax surcharge to the main GSTrate would apply to petrol, tobacco and alcohol. With a broad tax base the GST rate could beas low as 12%鈥?% for the centre and 7% for the states. The properties of a value-added taxwould apply so that taxes on inputs could be claimed back.
銆€銆€濡備綍娓呯悊杩欎釜鐑傛憡瀛?鐞嗘兂鐨勭◣鏀跺埗搴︽湁涓変釜瑕佺礌:棣栧厛瀹冨簲璇ユ槸杩涙鐨?瀵屼汉鎵挎媴鏇村鐨勮礋鎷呪€斺€旂◣鏀剁旱鍚戝叕骞?瀹冧笉搴旇褰卞搷鐢熶骇鎴栨秷璐归€夋嫨鈥斺€旂◣鏀朵腑鎬у師鍒?瀹冨簲璇ユ槸绠€鍗曞湴鈥斺€旂◣鏀剁殑鏁堢巼鍘熷垯銆傜淮璐惧崥澹拰鍏跺鍛樹細鑽夋嫙浜嗕竴浠界鍚堜笂杩板師鍒欑殑娑堣垂绋庛€傞櫎鍘绘湭鍔犲伐椋熷搧銆佹暀鑲层€佸尰鐤椾繚鍋ュ拰涓€浜涘叕鍏辨湇鍔¤涓氫互澶栵紝鍖呮嫭鎴垮湴浜у拰閲戣瀺鏈嶅姟鍦ㄥ唴鎵€鏈夎涓氬疄琛岀粺涓€绋庣巼銆傝€屽浜庢苯娌广€佺儫鑽夊拰閰掔簿绛夌◣鐩皢瑕侀澶栧姞璁″緛鏀躲€傝€屾秷璐圭◣鐨勫熀纭€绋庣巼涓?2%锛?鍏朵腑涓ぎ鏀垮簻鍗?锛岄偊鏀垮簻鍗犳湁7%鐨勪唤棰濄€傚鍊肩◣鐨勫睘鎬у皢閫傜敤涓庢锛屼互渚胯繘鍙ｇ幆鑺傜殑绋庢敹涔熷彲浠ユ敹鍥炴潵浜嗐€?/p>銆€銆€The government must secure the agreement of India's 29 states to the reform. If there is tobe a common rate, the states must give up their much-prized power over taxes. Many fretabout the possibility of lost income. Indirect taxes are 45% of the centre's tax-take but 80% ofstate revenue, says Morgan Stanley, a bank. There are already worrying signs that, to placatethe states, the GST in its final form will deviate from the ideal. The exclusion of land saleswould raise the rate by 2-3 percentage points, reckons Satya Poddar of EY, a consultancy.Alcohol may also be out and petrol may be given a special status. But the more exemptionsthere are, the more the GST will resemble what it is supposed to replace. At issue is whether,as Mr Poddar puts it, the GST will be a game-changer or merely a name-changer?
銆€銆€鍗板害涓ぎ鏀垮簻蹇呴』纭繚29涓偊鏀垮簻鍔犲叆鏀归潻銆傛槸鍚︽湁涓€涓粺涓€鐨勭◣鐜囷紝鍏跺墠鎻愭槸閭︽斂搴滃繀椤绘斁寮冧粬浠墜涓墷鐗㈡帉鎻＄殑绋庢敹鏉冨埄銆傛懇鏍瑰＋涓瑰埄(Morgan Stanley)琛ㄧず锛岄棿鎺ョ◣鐨?0%婧愪簬鍦版柟鏀垮簻鐨勬敹鍏ワ紝浣嗘槸涓ぎ鏀垮簻鍗磋鎷胯蛋45%鐨勪唤棰濓紝璁稿鍦版柟鏀垮簻璁や负鍦版柟鏀跺叆灏嗕細鍑忓皯銆傝繖绉嶆媴蹇冧篃鏄湁閬撶悊鐨勶紝涓轰簡瀹夋姎鍦版柟閭︽斂搴滐紝娑堣垂绋庝篃璁镐細鍋忕鍏舵渶鍒濈殑杞ㄩ亾銆侲Y鍜ㄨ鍏徃鐨勬尝杈惧皵(Satya Poddar )璁や负锛屽湡鍦伴攢鍞厤绋庣殑璇濓紝鍦版柟鏀跺叆灏嗕細澧炲姞2%-3%,閰掔簿鍜屾苯娌逛篃鍙互鏈夊叾浠栫殑绋庢敹浼樻儬銆備絾鏄澶栫殑绋庢敹浼樻儬瓒婂灏嗭紝娑堣垂绋庢湰韬殑鐗规€у氨浼氳秺灏戣秺瀹规槗琚浛浠ｃ€傞偅涔堥棶棰樻潵浜嗘濡傛尝杈惧皵鍏堢敓鎵€璁や负鐨勯偅鏍凤紝娑堣垂绋庡彧鏄鏀逛簡涓悕瀛楄繕鏄粠鍐呭埌澶栫殑鏀归潻鎹㈤潰鍛?璇戣€咃細鍛ㄩ
鏂囩珷鏉ユ簮锛氱粡娴庡浜?/p>
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