Verotyypit

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. Suora vero

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.

Jotkut näistä teoista ovat:

· Tuloverolaki:

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.

· Varallisuusverolaki:

Varallisuusverolaki annettiin vuonna 1951 ja se vastaa yksityishenkilön, yrityksen tai hindujen yhdistyneen perheen nettovarallisuuteen liittyvästä verotuksesta. Yksinkertaisin varallisuusveron laskelma oli se, että jos nettovarallisuus ylittää Rs. 30 lakhia, sitten 1% % summasta, joka ylitti Rs. Verona maksettiin 30 miljoonaa euroa. Se poistettiin vuonna 2015 julkistetussa talousarviossa. Se on sittemmin korvattu 12% %:n lisämaksulla henkilöiltä, jotka ansaitsevat yli Rs. 1 miljoona vuodessa. Sitä sovelletaan myös yrityksiin, joiden liikevaihto on yli Rs. 10 kruunua vuodessa. Uudet suuntaviivat lisäsivät rajusti määrää, jonka hallitus perii veroina verrattuna varallisuusveron kautta perimään määrään.

· Gift-verolaki:

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.

· Menoverolaki:

Tämä on vuonna 1987 käyttöön otettu laki, joka koskee kustannuksia, joita sinulle saattaa syntyä yksityishenkilönä käyttäessäsi hotellin tai ravintolan palveluita. Sitä sovelletaan koko Intiaan Jammua ja Kashmiria lukuun ottamatta. Siinä todetaan, että tietyt kulut veloitetaan tämän lain mukaan, jos ne ylittävät Rs. 3 000, jos kyseessä on hotelli ja kaikki ravintolasta aiheutuneet kulut.

· Korkoverolaki:

Vuoden 1974 korkoverolaki käsittelee veroa, joka oli maksettava tietyissä erityistilanteissa ansaituista koroista. Viimeisessä lainmuutoksessa todettiin, että laki ei koske maaliskuun 2000 jälkeen ansaittuja korkoja.

Alla on esimerkkejä kaikista erityyppisistä välittömistä veroista:

Esimerkkejä välittömistä veroista

Nämä ovat joitain suorista veroista, jotka maksat

a) Tulovero:

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.

Hallitus on vahvistanut erilaisia veroja erilaisille yksilöryhmille, nimittäin yleisille veronmaksajille, eläkeläisille (60–80-vuotiaat ja erittäin eläkeläiset (yli 80-vuotiaat)).

b) Pääomavoittovero:

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) Arvopaperitransaktiovero:

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) Perquisite Tax:

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) Yritysvero:

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:

· Vähimmäisvaihtoehtovero:

Minimum Alternative Tax eli MAT on periaatteessa tapa tuloveroosastolle saada yritykset maksamaan vähimmäisvero, joka on tällä hetkellä 18,5 %. Tämä veromuoto otettiin käyttöön tuloverolain 115JA §:llä. Infrastruktuuri- ja sähköalan yritykset ovat kuitenkin vapautettuja MAT:n maksamisesta.

Kun yritys on maksanut MAT:n, se voi tietyin edellytyksin siirtää maksun eteenpäin ja kuitata (oikaista) seuraavan viiden vuoden aikana maksettavaan tavanomaiseen veroon.

· Luontoisetuvero:

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) Työnantajan matkakulut (LTA), työntekijöiden hyvinvointi, majoitus ja viihde.

ii) Mikä tahansa työnantajan tarjoama säännöllinen työmatka tai työmatkaan liittyvät kulut.

iii) Työnantajan maksu sertifioituun eläkerahastoon.

iv) Työnantajan osakeoptiosuunnitelmat (ESOP).

FBT aloitettiin Intian hallituksen alaisuudessa 1. huhtikuuta 2005. Silloinen valtiovarainministeri Pranab Mukherjee kuitenkin poisti veron myöhemmin vuonna 2009 unionin vuoden 2009 talousarvioistunnossa.

· Osingonjakovero:

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%.

· Pankkien käteismaksutapahtumavero:

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. Välillinen vero:

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.

Esimerkkejä välillisistä veroista:

Nämä ovat joitain yleisimmistä maksamistasi välillisistä veroista.

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:

Kuten myyntivero lisätään Intiassa myytävien tavaroiden hintaan, niin myös palveluvero lisätään Intiassa tarjottaviin palveluihin. Vuoden 2015 talousarvion käsittelyssä ilmoitettiin, että palveluveroa nostetaan 12.36%,14% prosentista <n4> prosenttiin. Se ei koske tavaroita, vaan palveluita tarjoavia yrityksiä, ja se kerätään kuukausittain tai kerran neljännesvuosittain sen mukaan, miten palvelut tarjotaan. Jos toimipaikka on yksityinen palveluntarjoaja, palveluvero maksetaan vasta, kun asiakas on maksanut laskut, mutta yrityksille palveluvero on maksettava laskun nostamishetkellä riippumatta siitä, maksaako asiakas laskun.

Tärkeä asia on muistaa, että koska palvelu ravintolassa on yhdistelmä ruokaa, tarjoilijaa ja itse tiloja, on vaikea määrittää, mikä on oikeutettu palveluveroon. Mahdollisen epäselvyyden poistamiseksi on tältä osin ilmoitettu, että ravintoloiden palveluvero peritään vain 40% % laskun kokonaissummasta.

•  GST – tavara- ja palveluvero:

Goods and Services Tax (GST) on suurin uudistus Intian välillisten verojen rakenteessa sen jälkeen, kun markkinat alkoivat avautua noin 25 vuotta sitten. GST on kulutusperusteinen vero, koska sitä sovelletaan kulutukseen. GST kannetaan lisäarvotuotteista ja palveluista toimitusketjun jokaisessa kulutuksen vaiheessa. Tavaroiden ja palvelujen hankinnasta maksettava GST voidaan kuitata tavaroiden ja palvelujen luovutuksesta maksettavaan GST: hen, kauppias maksaa sovellettavan GST-prosentin, mutta voi vaatia sen takaisin verohyvitysmekanismin kautta.

c) Value Added Tax:

Arvonlisäveroa, joka tunnetaan myös nimellä kaupallinen vero, ei sovelleta hyödykkeisiin, joiden verotus on nolla (esim. elintarvikkeet ja välttämättömät lääkkeet) tai ne, jotka kuuluvat vientiin. Tätä veroa kannetaan toimitusketjun kaikissa vaiheissa, suoraan valmistajilta, jälleenmyyjiltä ja jakelijoilta loppukäyttäjälle.

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.

Valtionhallinnon asettamassa valmisteverosäännössä ehdotetaan, että jokainen, joka valmistaa tai valmistaa 'valmisteveron alaisia tavaroita' tai varastoi niitä varastossa, joutuu maksamaan niistä tavaroista vuonna 2008 sovellettavan veron. Tämän säännön mukaan mitkään valmisteveron alaiset tavarat, joista on maksettava veroa, eivät saa liikkua ilman veroa mistään paikasta, jossa ne on valmistettu tai valmistettu.