最近在做印度新的间接税研究和配置,做了一些配置方案和记录。因为是英文也不做汉化了。
印度新的间接税GST将会在明年实施,对于现有税收体系进行了简化,具体税率没有正式公布,不过已经做了整体架构。以下配置是基于整体架构的设想配置。
GST overviews
- Intra-State transaction: CGST to Central Gov; SGST to State Gov
- Inter-state transaction: IGST to Central Gov
- Tax Registration entity and reporting is based on state level; each state tax rate might be different.
- Separate accumulation of credit and payables for CGST/SGST/IGST at registration level(states)
另外,在抵扣方面,IGST可以被CGST和IGST以及SGST抵扣,但是SGST只能被本州的SGT抵扣
GST on premise solution
1.Capture GST registration at Business Place level; Business Place as State.
-Company code needs to be created tax registeration entity of each state(Business place)
have to create vendor/Customer based on company code of each state
2.Business Place based Tax G/L account determination – Both for MM and SD
-T-code OB40, Business place needs to add in tax account determination
3.New Tax Procedure/ condition types/access sequences /Account Key and account determination
-Tax Procedure: TAXINN
-Condition types/Access sequences:
-Input: JICG; JISG; JIIG
-Output: JOCG;JOSG; JOIG
-Account key:
-Input: JIC; JIS; JII
-Output: JOC; JOS; JOI
4.Output GST invoice number: Criteria for legal numbering may be specified by govt.