稅種

taxes are of two distinct types, direct and indirect taxes. the difference comes in the way these taxes are implemented. some are paid directly by you, such as the dreaded income tax, wealth tax, corporate tax etc. while others are indirect taxes, such as the value added tax, service tax, sales tax, etc.

1. direct taxes

2. indirect taxes

but, besides these two conventional taxes, there are also other taxes that have been brought into effect by the central government to serve a particular agenda. ‘other taxes’ are levied on both direct and indirect taxes such as the recently introduced swachh bharat cess tax, krishi kalyan cess tax, and infrastructure cess tax among others.

1. 直接稅

direct tax, as stated earlier, are taxes that are paid directly by you. these taxes are levied directly on an entity or an individual and cannot be transferred onto anyone else. one of the bodies that overlooks these direct taxes is the central board of direct taxes (cbdt) which is a part of the department of revenue. it has, to help it with its duties, the support of various acts that govern various aspects of direct taxes.

其中一些行為:

· 所得稅法:

This is also known as the IT Act of 1961 and sets the rules that govern income tax in India. The income, which this act taxes, can come from any source like a business, owning a house or property, gains received from investments and salaries, etc. This is the act that defines how much the tax benefit on a fixed deposit or a life insurance premium will be. It is also the act that decides how much of your income can you save through investments and what the slab for the income tax will be.

· 財富稅法案:

《財富稅法》於 1951 年頒布，負責對個人、公司或印度教統一家庭的淨財富徵稅. 財富稅最簡單的計算方法是，如果淨財富超過 100 億盧比。 30 萬盧比，超過部分按 1% 徵收。 30萬盧比需繳稅. 2015 年預算中已廢除. 此後，該稅種已被對收入超過 100 億盧比的個人徵收 12% 的附加稅所取代。每年1千萬盧比. 它也適用於收入超過 1000 萬盧比的公司。每年1億盧比. 新的指導方針大幅增加了政府徵收的稅收金額，而不是透過財富稅徵收的金額.

· G稅法修正案:

the gift tax act came into existence in 1958 and stated that if an individual received gifts, monetary or valuables, as gifts, a tax was to be to be paid on such gifts. the tax on such gifts was maintained at 30% but it was abolished in 1998. initially if a gift was given, and it was something like property, jewellery, shares etc. it was taxable. according to the new rules gifts given by family members like brothers, sister, parents, spouse, aunts and uncles are not taxable. even gifts given to you by the local authorities is exempt from this tax. how the tax works now is that if someone, other than the exempt entities, gifts you anything that exceeds a value of rs. 50,000 then the entire gift amount is taxable.

· 支出稅法:

這是一項於 1987 年生效的法案，旨在處理您作為個人在使用飯店或餐廳服務時可能產生的費用. 適用於除查謨和克什米爾以外的整個印度. 該法案規定，如果某些費用超過 1000 盧比，則需要根據該法案收取費用。飯店住宿費為 3,000 元，以及餐廳發生的所有費用.

· 利息稅法:

1974 年的《利息稅法》規定了在某些特定情況下應繳納的利息稅. 在該法案的最新修正案中，規定該法案不適用於 2000 年 3 月之後賺取的利息.

以下是所有不同類型的直接稅的一些範例:

直接稅的例子

以下是您需要繳納的一些直接稅

a) 所得稅:

this is one of the most well-known and least understood taxes. it is the tax that is levied on your earning in a financial year. there are many facets to income tax, such as the tax slabs, taxable income, tax deducted at source (tds), reduction of taxable income, etc. the tax is applicable to both individuals and companies. for individuals, the tax that they have to pay depends on which tax bracket they fall in. this bracket or slab determines the tax to be paid based on the annual income of the assessee and ranges from no tax to 30% tax for the high income groups.

政府針對不同群體設定了不同的稅率，即一般納稅人、老年人（60 至 80 歲之間）和高齡老人（80 歲以上）.

b) 資本利得稅:

this is a tax that is payable whenever you receive a sizable amount of money. it could be from an investment or from the sale of a property. it is usually of two types, short term capital gains from investments held for less than 36 months and long term capital gains from investments held for longer than 36 months. the tax applicable for each is also very different since the tax on short term gains is calculated based in the income bracket that you fall in and the tax on long term gains is 20%. the interest thing about this tax is that the gain doesn’t always have to be in the form of money. it could also be an exchange in kind in which case the value of the exchange will be considered for taxation.

c) 證券交易稅:

it’s no secret that if you know how to trade properly on the stock market, and trade in securities, you stand to make a substantial amount of money. this too is a source of income but it has its own tax which is known as the securities transaction tax . how this tax is levied is by adding the tax to the price of the share. this means that every time you buy or sell shares, you pay this tax. all securities traded on the indian stock exchange have this tax attached to them.

d) 附加稅:

perquisites are all the perks or privileges that employers may extend to employees. these privileges may include a house provided by the company or a car for your use, given to you by the company. these perks are not just limited to big compensation like cars and houses, they can even include things like compensation for fuel or phone bills. how this tax is levied is by figuring out how that perk has been acquired by the company or used by the employee. in the case of cars, it may be so that a car provided by the company and used for both personal and official purposes is eligible for tax whereas a car used only for official purposes is not.

e) 公司稅:

Corporate tax is the income tax that is paid by companies from the revenue they earn. This tax also comes with a slab of its own that decides how much tax the company has to pay. For example a domestic company, which has a revenue of less than Rs. 1 crore per annum, won’t have to pay this tax but one that has a revenue of more than Rs. 1 crore per annum will have to pay this tax. It is also referred to as a surcharge and is different for different revenue brackets. It is also different for international companies where the corporate tax may be 41.2% if the company has a revenue of less than Rs. 10 million and so on.

there are four different types of corporate tax. they are:

· 最低替代稅:

最低替代稅（MAT）基本上是所得稅部門要求公司繳納最低稅的一種方式，目前最低稅額為 18.5%. 這種稅收形式是透過《所得稅法》第 115JA 條的引入而生效的. 然而，涉及基礎設施和電力行業的公司無需繳納 MAT.

一旦公司繳納了最低所得稅，它就可以結轉這筆款項，並在一定條件下，用這筆款項抵消（調整）隨後五年期間的正常應繳稅款.

· 附加福利稅:

fringe benefit tax, or fbt, was a tax which applied to almost every fringe benefit an employer provided to their employees. in this tax, a number of aspects were covered. some of them include:

i) 雇主的旅費 (LTA)、員工福利、住宿和娛樂費用.

ii) 雇主提供的任何常規通勤或通勤相關費用.

iii) 雇主向認證退休基金所繳納的金額.

iv) 雇主股票選擇權計畫 (ESOP).

fbt 於 1 年 2005 月 2009 日起在印度政府的領導下啟動. 然而，這項稅收後來在 2009 年聯邦預算會議期間被時任財政部長普拉納布·慕克吉 (pranab mukherjee) 取消。.

· 股利分配稅:

Dividend Distribution Tax was introduced after the end of 2007’s Union Budget. It is basically a tax levied on companies based on the dividend they pay to their investors. This tax is applicable on the gross or net income an investor receives from their investment. Currently, the DDT rate stands at 15%.

· 銀行現金交易稅:

Banking Cash Transaction Tax is yet another form of tax that has been abandoned by the Indian government. This form of taxation was operation from 2005-2009 until the then FM Pranab Mukherjee nullified the tax. This tax suggested that every bank transaction (debit or credit) would be taxed at a rate of 0.1%.

2. 間接稅:

by definition, indirect taxes are those taxes that are levied on goods or services. they differ from direct taxes because they are not levied on a person who pays them directly to the government, they are instead levied on products and are collected by an intermediary, the person selling the product. the most common examples of indirect tax indirect tax can be vat (value added tax), taxes on imported goods, sales tax, etc. these taxes are levied by adding them to the price of the service or product which tends to push the cost of the product up.

間接稅的例子:

以下是一些常見的間接稅.

a) sales tax:

As the name suggests, sales tax is a tax that is levied on the sale of a product. This product can be something that was produced in India or imported and can even cover services rendered. This tax is levied on the seller of the product who then transfers it onto the person who buys said product with the sales tax added to the price of the product. The limitation of this tax is that it can be levied only ones for a particular product, which means that if the product is sold a second time, sales tax cannot be applied to it.

Basically, all the states in the country follow their own Sales Tax Act and charge a percentage indigenous to themselves. Besides this, a few states also levy other additional charges like turnover tax, purchase tax, works transaction tax, and the like. This is also the reason why sales tax is one of the largest revenue generators for various state governments. Also, this tax is levied under both central and state legislations.

b) service tax:

就像銷售稅加到印度銷售的商品價格一樣，服務稅也加到印度提供的服務中. 在2015年預算案中，政府宣布將服務稅從12.36%提高到14%. 它不適用於商品，但適用於提供服務的公司，並根據服務提供方式每月或每季收取一次. 如果該機構是個人服務提供者，則僅在客戶支付帳單後才支付服務稅；但是，對於公司而言，無論客戶是否支付帳單，服務稅都是在開立發票時支付的.

需要記住的一件重要事情是，由於餐廳的服務是食物、服務員和場所本身的結合，因此很難確定哪些服務符合服務稅的條件. 為了消除任何歧義，在這方面，已經宣布餐廳的服務稅將只按總帳單的 40% 徵收.

•  GST－商品及服務稅:

商品及服務稅 (GST) 是印度自 25 年前市場開放以來間接稅結構的最大改革. GST 是一種消費稅，因為它適用於消費發生的地方. 商品及服務稅是在供應鏈中每個消費階段對加值商品和服務徵收的. 採購商品和服務時應付的商品及服務稅可以與供應商品和服務時應付的商品及服務稅相抵消，商家將支付適用的商品及服務稅稅率，但可以透過稅收抵免機制索回.

c) value added tax:

增值稅，也稱為商業稅，不適用於零稅率商品（例如. 食品和基本藥品）或屬於出口商品. 該稅在供應鏈的所有階段徵收，從製造商、分銷商和分銷商到最終用戶.

the value added tax is a tax that is levied at the discretion of the state government and not all states implemented it when it was first announced. the tax is levied on various goods sold in the state and the amount of the tax is decided by the state itself. for example in gujrat the government split all the good into various categories called schedules. there are 3 schedules and each schedule has its own vat percentage. for schedule 3 the vat is 1%, for schedule 2 the vat is 5% and so on. goods that have not been classified into any category have a vat of 15%.

d) custom duty & octroi:

when you purchase anything that needs to be imported from another country, a charge is applied on it and that is the customs duty. it applies to all the products that come in via land, sea or air. even if you bring in products bought in another country to india, a customs duty can be levied on it. the purpose of the customs duty is to ensure that all the goods entering the country are taxed and paid for. just as customs duty ensures that goods for other countries are taxed, octroi is meant to ensure that goods crossing state borders within india are taxed appropriately. it is levied by the state government and functions in much the same way as customs duty does.

e) excise duty:

this is a tax that is levied on all the goods manufactured or produced in india. it is different from customs duty because it is applicable only on things produced in india and is also known as the central value added tax or cenvat. this tax is collected by the government from the manufacturer of the goods. it can also be collected from those entities that receive manufactured goods and employ people to transport the goods from the manufacturer to themselves.

中央政府制定的中央消費稅規則規定，每個生產或製造任何「應稅商品」的人，或在倉庫儲存此類商品的人，都必須繳納適用於此類商品的關稅。. 根據該規則，任何應納稅的商品，未經繳納關稅，不得從其生產或製造的任何地方移走.