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2017年印度税制概览_英文版

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文本描述
Overview of Indian Tax system
July 2017
Overview
of Indian taxes
Tax legislation in India
Overview
Taxes
Central
Government
State
Government
Direct
Tax
Indirect
Tax
Other
Taxes
Corporate
Tax
Individual
Tax
Withholding
Tax
Customs
Duty
GST
Stamp
Duty
Taxes on
fuel, liquor
Property
Tax
Corporate tax
Overview
Residents taxed on
global income and non
residents taxed on
income accrued/
received in India
Indian entities and
foreign entities having a
base in India (exempt
under certain situations),
liable to 18.5% MAT plus
surcharge and cess
Indian entities liable to
dividend distribution tax
(~20% considering
grossing-up)
Tax holidays available
for exports from
notified areas and
manufacturing activities
in specified backward
regions
Most internal
reorganizations exempt
subject to conditions
Business losses can be
carried forward for
eight years -no time
limit for carry forward
of depreciation
Thin capitalization rules
under tax law -Interest
expense claim
restricted to 30% of
EBITDA
Wide Treaty network/
Advance Rulings/
Extensive Withholding
tax regime
Transfer pricing regime
requiring extensive
documentation and
reporting
Corporate tax
Key income-tax rates under domestic tax law
ParticularsRates (%)
Corporate tax rate -Domestic company30.9 / 33.06 / 34.61
up on or after March 01, 2016 (at the option, subject to not claiming certain
specified deductions/claims)
25.75/ 27.55/ 28.84
DDT applicable to Domestic company (considering grossing-up)*17.65 (effective rate 20.36%)
Effective tax rate for Foreign company41.2 / 42.02 / 43.26
Minimum alternative tax (MAT) for Domestic Company19.05 / 20.39 / 21.34
Withholding tax on interest on eligible foreign debt and long-term infra bonds5.15 /5.25 / 5.41
Capital gains tax on sales of listed shares of Indian company through stock
exchange* [long term if held for more than 12 months]
NIL (long term) /
15 (short term)
Capital gains tax on sale of unlisted shares of Indian company (by non
resident)* [long term if held for more than 24 months]
10 (long term) /
40 (short term)
Tax on buy back of its own shares by the Indian Company*20 (from 1 June 2013)
Royalty/Technical Service Fees*10 (under domestic tax law;
subject to treaty benefit)
Corporate tax rate to reduce to 25% in coming years
*Rates exclusive of surcharge and education cess which will apply as applicable
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