[雙語翻譯]稅收外文翻譯——印度個人所得稅結構評估（原文）

1、 PERSONAL INCOME TAX STRUCTURE IN INDIA: AN EVALUATIONAshish Mishra and Assistant Professor Department of CommerceARTICLE INFO ABSTRACTIn the present paper an effort has been comple

2、te to throw light on obtainable personal income tax structure in India. The paper briefly investigation the issues involving to high tax load on people lessening additional improvement in the personal income tax struc

3、ture in the form of development the exemption limits, lowering the tax tariff, reorganize the dissimilar incom overall tax process so that people could be positive for obedience of tax laws.Copyright©2017, Ashish M

4、ishra and Brijesh Kumar Yadav permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.INTRODUCTION As per Income Tax Act 1961, every person (Individuals, Comp

5、anies, Hindu undivided families, Firms, Cooperative Societies, involvement of person, body of person and all other artificial judicial persons) whose whole income goes beyond maximum exemption limit is liable to pay i

6、ncome tax at the rates prescribed in the act. It is not a voluntary fee but a compulsory contribution that is why tax is known as financial charge or levy. In spite of the fact that money provide by taxation is used

7、to carry out a lot of functions for the benefit of the society, it generally gives a feeling of unhappiness to tax payer. Really, tax payer does not want that his hard core earn money ought to be taken away from him.

8、History is witness that there is always a great attempt between tax payer and tax collector. This can be due to the illogical structure of Personal Income tax. The tax rates, tax base and tax slabs in Personal Income

9、 Tax program were much superior by any standards through the period under evaluation. The need for reason of tax structure was felt long back but very small reform h seen so for. Review of literature It is a matter of

10、general belief that taxes on income and wealth are of recent origin but there is enough evidence to show that taxes on income in some form or the other were levied even in primitive and ancient communities (IT circula

11、r, 2010). *Corresponding author: Brijesh Kumar Yadav, Assistant Professor Department of Commerce, Gautam Buddha Degree College, Lucknow University, India. ISSN: 0975-833X Article History: Received 07th October, 2016 R

12、eceived in revised form 17th November, 2016 Accepted 16th December, 2016 Published online 31st January, 2017 Key words: Structure, Slabs, Reorganize, Exemption, Expansion. Citation: Ashish Mishra and Brijesh Kumar Y

13、adav Research, 9, (01), 45902-45905. RESEARCH ARTICLE PERSONAL INCOME TAX STRUCTURE IN INDIA: AN EVALUATIONAshish Mishra and *Brijesh Kumar Yadav of Commerce, Gautam Buddha Degree College, Lucknow University,ABSTRACT In

14、the present paper an effort has been complete to throw light on obtainable personal income tax structure in India. The paper briefly investigation the issues involving to high tax load on people lessening under low and

15、 medium income group. Researcher conclude that there is still a want to bring additional improvement in the personal income tax structure in the form of development the exemption limits, lowering the tax tariff, reorga

16、nize the dissimilar incom overall tax process so that people could be positive for obedience of tax laws.Ashish Mishra and Brijesh Kumar Yadav. This is an open access article distributed under the Creative Commons Attuse

17、, distribution, and reproduction in any medium, provided the original work is properly cited. As per Income Tax Act 1961, every person (Individuals, Hindu undivided families, Firms, Cooperative Societies, involvement of

18、person, body of person and all other artificial judicial persons) whose whole income goes beyond maximum exemption limit is liable to pay income tax at the It is not a voluntary fee but a compulsory contribution that i

19、s why tax is known as financial charge or levy. In spite of the fact that money provide by taxation is used to carry out a lot of functions for the benefit of eeling of unhappiness to tax payer. Really, tax payer does

20、not want that his hard core earn money ought to be taken away from him. History is witness that there is always a great attempt between tax payer and tax structure of Personal Income tax. The tax rates, tax base and ta

21、x slabs in Personal Income Tax program were much superior by any standards through the period under evaluation. The need for reason of tax structure was felt long back but very small reform has been It is a matter of

22、general belief that taxes on income and wealth are of recent origin but there is enough evidence to show that taxes on income in some form or the other were levied even in communities (IT circular, 2010). Department o

23、f Commerce, Gautam Buddha India has a tax charter with three state governments and local bodies). (Bernardi, 2005) The rapid changes in administration of direct taxes, during the last decades, reflect the history of so

24、cio India. (CBDT report, 2009) Governments use different kinds of taxes and vary tax rates because taxes are one of the significant sources of revenue. (Asia trade hub .com) Quite apart from its role of raising revenu

25、e, the personal income tax has long been regarded as a potent weapon of effecting distributive justice (Nayak, 1989). Secon of equity, social justice and income distribution. (Sahota, 1961) Another common and most emp

26、irically used way to understand its role is the ratio of personal income tax to total tax revenue and national income. (Agarwal, 1991) A g system is characterized by a high responsiveness of tax revenue to changes in

27、income of public bodies or national income; the technique of measuring this response is tax elasticity and tax buoyancy. Tax policy forms an important part of development process in a developing economy. The total ta

28、x revenue is dependent upon three variables viz., tax rate, tax base, and national income. (Ankita, 2009) Tax reforms sometime bring changes in taxation system. A tax payer sometime finds it difficult to unders in tax

29、 liability is due to legislative change in the federal tax code or shift in his or her own circumstance. (Troy et all) There has been change in Personal income tax rates, tax brackets and rate of surcharges from time

30、to time. As r remained stable since 1997–98, at 10, 20,and 30%, with some changes in the associated tax brackets. A surcharge of 5 % of the income tax payable was imposed in 2002 of the Kargil war and was discontinued

31、the following year. It Available online at http://www.journalcra.com International Journal of Current Research Vol. 9, Issue, 01, pp.45902-45905, January, 2017 INTERNATIONAL OF CURRENT RESEARCH Ashish Mishra and Brijesh

32、 Kumar Yadav, 2017. “Personal income tax structure in India: an evaluationz PERSONAL INCOME TAX STRUCTURE IN INDIA: AN EVALUATION Lucknow University, India In the present paper an effort has been complete to throw light

33、on obtainable personal income tax structure in India. The paper briefly investigation the issues involving to high tax load on people under low and medium income group. Researcher conclude that there is still a want to

34、bring additional improvement in the personal income tax structure in the form of development the exemption limits, lowering the tax tariff, reorganize the dissimilar income tax slabs and make simpler overall tax proces

35、s so that people could be positive for obedience of tax laws. access article distributed under the Creative Commons Attribution License, which India has a tax charter with three-tier federal structure (Union, local bodie

36、s). (Bernardi, 2005) The rapid changes in administration of direct taxes, during the last decades, reflect the history of socio-economic thinking in India. (CBDT report, 2009) Governments use different kinds rates beca

37、use taxes are one of the significant sources of revenue. (Asia trade hub .com) Quite apart from its role of raising revenue, the personal income tax has long been regarded as a potent weapon of effecting distributive

38、justice (Nayak, 1989). Secondly, it is an instrument of equity, social justice and income distribution. (Sahota, 1961) Another common and most empirically used way to understand its role is the ratio of personal incom

39、e tax to total tax revenue and national income. (Agarwal, 1991) A good tax system is characterized by a high responsiveness of tax revenue to changes in income of public bodies or national income; the technique of me

40、asuring this response is tax elasticity and tax buoyancy. Tax policy forms an important process in a developing economy. The total tax revenue is dependent upon three variables viz., tax rate, tax base, and national in

41、come. (Ankita, 2009) Tax reforms sometime bring changes in taxation system. A tax payer sometime finds it difficult to understand whether change in tax liability is due to legislative change in the federal tax code o

42、r shift in his or her own circumstance. (Troy et all) There has been change in Personal income tax rates, tax brackets and rate of surcharges from time to time. As rates 98, at 10, 20,and 30%, with some changes in the

43、associated tax brackets. A surcharge of 5 % of the income tax payable was imposed in 2002–03 in the wake of the Kargil war and was discontinued the following year. It INTERNATIONAL JOURNAL OF CURRENT RESEARCH Person

44、al income tax structure in India: an evaluation”, International Journal of Current Tax toll is quite heavy on those who fall in first tax bracket, which is portrayed in the form of corresponding high growth rate in tax

45、 burden, in table 5. Continuously higher dose of tax on low income is exposing inverse relationship between incomes earned by assesses and degree of tax imposed on them. Proper care therefore is, needed on the part of

46、 tax administration to have low tax liability at lowest level so that people should act in accordance with tax law. Table 6. Situation is not much different for those who get under next tax bracket but the only diffe

47、rence in this case is that tax toll is growing at slightly lesser speed than their counterparts are. Overall tax liability on lower and middle income groups is higher than high earning people in the country, which is t

48、he violation of “Equity Principle” of taxation given by Adam Smith. An significant task, so, before tax administration is to design the rate agenda that should be equitable and efficient if not people will start foll

49、owing immoral practice in the form of tax evasion, which could have unenthusiastic impact in the increase story of the country. Table 7. Moderately, third tax bracket carries less tax toll than first and second slab.

50、As we Table 5. Trend of tax load on first slab Financial year Growth Rate (IN %) 2006-07 - 2007-08 -20% 2008-09 200% 2009-10 180% 2010-11 580% 2011-12 540% 2012-13 500% 2013-14 500% 2014-15 400% 2015-16 400% 2

51、016-17 400% Table 6. Trend of at load on second slab Financial year Growth Rate (IN %) 2006-07 - 2007-08 0% 2008-09 100% 2009-10 100% 2010-11 200% 2011-12 200% 2012-13 400% 2013-14 400% 2014-15 400% 2015-16 4

52、00% 2016-17 400% Table 7. Trend of at load on third slab Financial year Growth Rate (IN %) 2006-07 - 2007-08 0% 2008-09 -26.31% 2009-10 -26.31% 2010-11 -57.89% 2011-12 -57.89% 2012-13 -78.94% 2013-14 -78.94% 20

53、14-15 -78.94% 2015-16 -78.94% 2016-17 -78.94% Table 2. Trend of tax rates and tax liability for general tax payers Financi al year Income (Rs.) Rate Liability (Rs.) Income (Rs.) Rate Liability (Rs.) Income (Rs.

54、) Rate Liability (Rs.) 2006-07 1,00,001 to 1,50,000 10% 5,000 1,50,001 to 2,50,000 20% 20,000 2,50,001 to 12,00,000 30% 2,85,000 2007-08 1,10,001 to 1,50,000 10% 4,000 1,50,001 to 2,50,000 20% 20,000 2,

55、50,001 to 12,00,000 30% 2,85,000 2008-09 1,50,001 to 3,00,000 10% 15,000 3,00,001 to 5,00,000 20% 40,000 5,00,001 to 12,00,000 30% 2,10,000 2009-10 1,60,001 to 3,00,000 10% 14,000 3,00,001 to 5,00,000 20%

56、 40,000 5,00,001 to 12,00,000 30% 2,10,000 2010-11 1,60,001 to 5,00,000 10% 34,000 5,00,001 to 8,00,000 20% 60,000 8,00,001 to 12,00,000 30% 1,20,000 2011-12 1,80,001 to 5,00,000 10% 32,000 5,00,001 to 8

57、,00,000 20% 60,000 8,00,001 to 12,00,000 30% 1,20,000 2012-13 2,00,001 to 5,00,000 10% 30,000 5,00,001 to 10,00,000 20% 1,00,000 10,00,001 to 12,00,000 30% 60,000 2013-14 2,00,001 to 5,00,000 10% 30,000

58、 5,00,001 to 10,00,000 20% 1,00,000 10,00,001 to 12,00,000 30% 60,000 2014-15 2,50,001 to 5,00,000 10% 25,000 5,00,001 to 10,00,000 20% 1,00,000 10,00,001 to 12,00,000 30% 60,000 2015-16 2,50,001 to 5,00,0

59、00 10% 25,000 5,00,001 to 10,00,000 20% 1,00,000 10,00,001 to 12,00,000 30% 60,000 2016-17 2,50,001 to 5,00,000 10% 25,000 5,00,001 to 10,00,000 20% 1,00,000 10,00,001 to 12,00,000 30% 60,000 Table 3. Gr

60、owth rate of tax liability (2006-07 to 2016-17) Financial year Tax load on first slab in (Rs.) Tax load on second slab in (Rs.) Tax load on third slab in (Rs.) Total tax load in (Rs.) Total taxable income in (Rs.) Tax

61、liability (in %) 2006-07 5,000 20,000 2,85,000 3,10,000 12,00,000 25.83 2007-08 4,000 20,000 2,85,000 3,09,000 12,00,000 25.75 2008-09 15,000 40,000 2,10,000 2,65,000 12,00,000 22.08 2009-10 14,000 40

62、,000 2,10,000 2,64,000 12,00,000 22 2010-11 34,000 60,000 1,20,000 2,14,000 12,00,000 17.83 2011-12 32,000 60,000 1,20,000 2,12,000 12,00,000 17.66 2012-13 30,000 1,00,000 60,000 1,90,000 12,00,000

63、15.83 2013-14 30,000 1,00,000 60,000 1,90,000 12,00,000 15.83 2014-15 25,000 1,00,000 60,000 1,85,000 12,00,000 15.41 2015-16 25,000 1,00,000 60,000 1,85,000 12,00,000 15.41 2016-17 25,000 1,00,000 6

64、0,000 1,85,000 12,00,000 15.41 Table 4. Tax Weighton General Tax Payer Of Different Slabs Financial year Tax burden on first slab Tax burden on second slab Tax burden on third slab 2006-07 5,000 20,000 2,85,000

65、2007-08 4,000 20,000 2,85,000 2008-09 15,000 40,000 2,10,000 2009-10 14,000 40,000 2,10,000 2010-11 34,000 60,000 1,20,000 2011-12 32,000 60,000 1,20,000 2012-13 30,000 1,00,000 60,000 2013-14 30,000

66、1,00,000 60,000 2014-15 25,000 1,00,000 60,000 2015-16 25,000 1,00,000 60,000 2016-17 25,000 1,00,000 60,000 45904 International Journal of Current Research, Vol. 9, Issue,