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近日,印度总统慕克吉签署了以货物劳务税(GST)改革为目的的《宪法第122次修正案》,使其成为《第101次宪法修正法》并正式生效。这标志着印度GST改革突破了关键的法律障碍,取得了重要进展。但印度政府要想按计划在2017年4月1日顺利实施GST,还将面临不少困难。印度作为经济发展快、人口规模大的新兴经济体,与我国经济发展有着不少共性,印度GST改革进程对我国税制改革不乏借鉴意义。
Recently, Indian President Mukherjee signed the 122nd Constitutional Amendment on Goods and Services Tax (GST) reform, making it the “101st Constitution Amendment Act” and formally came into effect. This marks a breakthrough in the GST reform in India, a key legal obstacle and made important progress. However, if the Indian government plans to smoothly implement GST on April 1, 2017, it will face many difficulties. As an emerging economy with fast economic growth and large population, India has many similarities with China’s economic development. India’s GST reform process is not without reference to China’s tax reform.