政府对小商人减少税收从而走向数字化

Govt reduces tax for small traders going digital

In order to incentivise small traders and businesses to proactively accept payments through digital means, the government has decided to reduce the existing rate of deemed profit under section 44AD of the Income Tax Act. This is applicable only for those payments that are accepted through banking channel or digital means for the financial year 2016-17.

Under the existing provisions of section 44AD of the Income-tax Act, 1961 (the Act), in case of certain assesses (i.e. an individual, HUF or a partnership firm other than LLP) carrying on any business (other than transportation, agency, brokerage and commission) and having a turnover of Rs 2 crore or less, the profit is deemed to be 8 per cent of the total turnover.

“In order to achieve the government’s mission of moving towards a less cash economy and to incentivise small traders and businesses to proactively accept payments by digital means, it has been decided to reduce the existing rate of deemed profit of 8 per cent under section 44AD of the Act to 6 per cent in respect of the amount of total turnover or gross receipts received through banking channel and digital means for the financial year 2016-17,” the Central Board of Direct Taxes (CBDT) said in a statement.

“However, the existing rate of deemed profit of 8 per cent referred to in section 44AD of the Act, shall continue to apply in respect of total turnover or gross receipts received in cash,” the CBDT statement added. “Legislative amendment in this regard shall be carried out through the Finance Bill, 2017.”

译文如下：

政府对小商人减少税收从而走向数字化

为了激励小型贸易商和企业主动接受通过数字手段的付款,政府决定根据所得税法44条款减少现有目前的工资率。这只适用于在2016-2017财年那些接受银行渠道或数字手段的付款。

根据1961年所得税法案现有的44条款，为了防止确定对某些企业(即一个个体, HUF或合作公司除了LLP)征税 (除运输、代理、经纪和委员会)，营业额2千万卢比或更少,利润被认为是总营业额的8%。

“为了实现政府向无现金经济靠近的使命，激励小商人和企业主动接受通过数字手段付款, 根据所得税法44条款，已经决定将工资率从8%减少到6%，涉及2016-2017财年总营业额或毛收入总额通过银行渠道和数字手段支付，”直接征税中央委员会(CBDT)在一份声明中说。

“然而, 44条款中现有8%的利润将继续适用于总营业额或收入总额收到现金,”CBDT声明补充道。“在这方面的立法修正案将通过2017财政法案实行。”