세금의 종류

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

그러나 이 두 가지 기존 세금 외에도 다음과 같은 세금이 있습니다 기타 세금 특정 의제를 수행하기 위해 중앙 정부가 시행하는 것. ‘기타 세금은 최근 도입된 Swachh Bharat Cess 세금, Krishi Kalyan Cess 세금, 인프라 Cess 세금 등 직접세와 간접세 모두에 부과됩니다.

1. 직접세

직접세는 앞에서 설명한 것처럼 귀하가 직접 납부하는 세금입니다. 이 세금은 법인이나 개인에게 직접 부과되며 다른 사람에게 양도할 수 없습니다. 이러한 직접세를 간과하는 기관 중 하나는 중앙직접세위원회(CBDT) 이는 세무부의 일부입니다. 직무 수행을 돕기 위해 직접세의 다양한 측면을 규율하는 다양한 법안을 지원합니다.

이러한 행위 중 일부는 다음과 같습니다:

· 소득세법:

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.

· 부유세법:

부유세법은 1951년에 제정되었으며 개인, 회사 또는 힌두교 가족의 순자산과 관련된 과세를 담당합니다. 부유세의 가장 간단한 계산은 순자산이 Rs를 초과하는 경우였습니다. 30 lakhs, Rs를 초과하는 금액의 1%. 30만원을 세금으로 납부했어요. 2015년에 발표된 예산에서 폐지되었습니다. 이후 개인 소득이 Rs 이상인 경우 12%의 추가 요금으로 대체되었습니다. 연간 1억. 매출액이 5000만원 이상인 기업에도 적용된다. 연간 10억. 새로운 지침은 부유세를 통해 징수하는 금액이 아닌 정부가 세금으로 징수하는 금액을 대폭 늘렸습니다.

· Gift 세법:

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.

· 지출세법:

이는 1987년에 제정된 법률로 개인이 호텔이나 레스토랑의 서비스를 이용하면서 발생할 수 있는 비용을 다루고 있습니다. 잠무(Jammu)와 카슈미르(Kashmir)를 제외한 인도 전역에 적용됩니다. 이 법에 따라 특정 비용이 Rs를 초과하는 경우 부과될 수 있다고 명시되어 있습니다. 호텔의 경우 3,000원 및 레스토랑 이용 시 발생하는 모든 비용.

· 이자세법:

1974년 이자세법은 특정 상황에서 얻은 이자에 대해 납부해야 하는 세금을 다루고 있습니다. 마지막 개정법에서는 2000년 3월 이후 발생한 이자에 대해서는 이 법이 적용되지 않는다고 명시되어 있습니다.

다음은 다양한 유형의 직접세에 대한 몇 가지 예입니다:

직접세의 예

이는 귀하가 지불하는 직접세 중 일부입니다

가) 소득세:

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.

정부는 일반 납세자, 노인(60세에서 80세 사이의 사람, 초고령자(80세 이상)) 등 다양한 개인 그룹에 대해 서로 다른 세금 슬래브를 정했습니다.

b) 양도소득세:

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.

다) 증권거래세:

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) 취득세:

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.

마) 법인세:

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. 그들은:

· 최소 대체세:

최소 대체세(MAT)는 기본적으로 소득세 부서가 기업이 현재 18.5%에 달하는 최소 세금을 납부하도록 하는 방법입니다. 이 형태의 세금은 소득세법 115JA 조항의 도입을 통해 시행되었습니다. 단, 인프라 및 전력 부문에 종사하는 회사는 MAT 납부가 면제됩니다.

회사가 MAT를 납부하면 특정 조건에 따라 향후 5년 동안 납부해야 하는 일반 세금에 대해 해당 금액을 이월하고 상계(조정)할 수 있습니다.

· 부가 혜택세:

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) 여행(LTA), 직원 복지, 숙박 및 접대에 대한 고용주의 비용.

ii) 고용주가 제공하는 정기 통근 또는 통근 관련 비용.

iii) 인증된 퇴직 기금에 대한 고용주의 기여.

iv) 고용주 스톡 옵션 제도(ESOP).

FBT was started under the Indian government’s stewardship from April 1, 2005. However, the tax was later scrapped in 2009 by the-then Finance Minister Pranab Mukherjee during the 2009 Union Budget session.

· 배당금 분배세:

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%.

· 은행현금거래세:

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. 간접세:

정의에 따르면, 간접세는 재화나 서비스에 부과되는 세금입니다. 정부에 직접 세금을 납부하는 사람에게 부과되지 않고 제품에 부과되며 제품을 판매하는 중개인이 징수한다는 점에서 직접세와 다릅니다. 간접세의 가장 일반적인 예는 다음과 같습니다 VAT(부가가치세), 수입품에 대한 세금, 판매세 등. 이러한 세금은 제품 가격을 높이는 경향이 있는 서비스나 제품 가격에 세금을 추가하여 부과됩니다.

간접세의 예:

다음은 귀하가 납부하는 일반적인 간접세 중 일부입니다.

ㅏ) 판매세:

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.

비) 서비스세:

인도에서 판매되는 상품 가격에 판매세가 추가되는 것처럼 인도에서 제공되는 서비스에도 서비스세가 추가됩니다. 2015년 예산안에서는 서비스세가 12.36%에서 14%로 인상된다고 발표되었습니다. 재화에 대해서는 적용되지 않고, 서비스를 제공하는 회사에 대하여는 적용되며, 서비스 제공 방식에 따라 월 1회 또는 분기 1회 수집됩니다. 시설이 개인 서비스 제공업체인 경우 서비스세는 고객이 청구서를 지불한 후에만 납부됩니다. 그러나 회사의 경우 고객이 청구서를 지불하는지에 관계없이 청구서가 발행되는 순간 서비스세가 납부됩니다.

기억해야 할 중요한 점은 레스토랑에서의 서비스는 음식, 웨이터 및 시설 자체의 조합이기 때문에 무엇이 서비스세 대상인지 정확히 파악하기 어렵다는 것입니다. 이와 관련하여 모호함을 없애기 위해 레스토랑 서비스세는 총 청구 금액의 40%에 대해서만 부과된다고 발표되었습니다.

•  GST - 상품 및 서비스세:

상품 및 서비스세(GST)는 약 25년 전 시장이 개방되기 시작한 이후 인도 간접세 구조에서 가장 큰 개혁입니다. GST는 소비가 이루어지는 곳에 적용되는 소비 기반 세금입니다. GST는 공급망의 각 소비 단계에서 부가가치 상품 및 서비스에 부과됩니다. 상품 및 서비스 조달에 대해 지불해야 하는 GST는 상품 및 서비스 공급에 대해 지불해야 하는 GST와 상계될 수 있으며, 판매자는 해당 GST 요율을 지불하지만 세금 공제 메커니즘을 통해 이를 다시 청구할 수 있습니다.

씨) 부가가치세:

상업세라고도 알려진 VAT는 세율이 0인 상품(예:. 식품 및 필수의약품) 또는 수출에 해당하는 것. 이 세금은 제조업체, 딜러, 유통업체부터 최종 사용자에 이르기까지 공급망의 모든 단계에서 부과됩니다.

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%.

디) 관세 및 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.

이자형) 소비세:

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.

중앙정부가 정한 중앙소비세 규칙은 '소세 대상 상품'을 생산 또는 제조하거나 그러한 상품을 창고에 보관하는 모든 사람이 해당 상품에 적용되는 관세를 지불해야 한다고 제안합니다. 이 규칙에 따라 관세를 납부해야 하는 소비세 대상 물품은 해당 물품이 생산되거나 제조되는 어느 곳에서든 관세를 납부하지 않고 이동할 수 없습니다.