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印度税制是以对商品和劳务流转额课税为主体的税制。中央、邦及地方政府征收的税种约20个,其中中央一级的税收有:1、消费税(邦也有此税,类似我国的产品税);2、增值税(1986年3月1日开征,部分取代消费税);3、销售税(邦也征收);4、关税;5、个人所得税;6、公司税;7、印花税;8、财富税;9、遗产税;10、赠与税;11、支出税。邦政府征收的税种有:1、交通工具税;2、土地价值税;3、汽车税;4、职业税;5、农业所得税。地方政府征收的税种有:1、土地捐(土地价值税附加);2、土地与建筑物税(对租金征生收);3、土地增值税(对由于城镇规划与改进而增加的土地价额征收);4、财产转让税(印花税的补充)。
The Indian tax system is based on the tax on goods and services turnover as the main body of the tax system. The central, state and local governments levy about 20 taxes, of which the central level of tax revenue are: 1, the excise tax (the state also has this tax, similar to China’s product tax); 2, value-added tax (March 1, 1986, Partial replacement of consumption tax); 3, sales tax (state also levied); 4, customs duties; 5, personal income tax; 6, corporate tax; 7, stamp duty; 8 wealth tax; Expenses tax. State tax levied by the government are: 1, vehicle tax; 2, the land value tax; 3, car tax; 4, occupational tax; 5, agricultural income tax. The tax levied by local governments are as follows: 1. Land donation (land value tax surcharge); 2. Land and building tax (levied on rent); 3. Land Appreciation Tax (for the increase of land price due to urban planning and improvement The amount of collection); 4, property transfer tax (stamp duty supplement).