印度大幅削减企业所得税10% | India Slashes Corporate Income Tax by 10%

2019年9月20日，印度政府宣布：所有现存国内企业的企业所得税从34.94%减至25.17%（包括附加费和附加税），在2019年10月1日或之后组建的国内企业企业所得税减至17.16%（包括附加费和附加税）。

On 20 September 2019, Government of India announced reduction of corporate tax rates from 34.94% to 25.17% (inclusive of Surcharge and Cess) for all existing domestic companies; and 17.16% (inclusive of Surcharge and Cess) for domestic companies incorporated on or after 1 October 2019.

这项举措预期将增加企业储蓄，吸引民营投资（包括国内和外商直接投资），加强印度作为制造业中心的竞争力，并且，随着减税优惠传递到最终消费者身上，该措施也将支持国内需求。
The measure is expected to improve corporate savings, attract private investment (both Domestic and Foreign Direct Investment), bolster the competitiveness of India as a manufacturing hub, and support domestic demand as tax benefits are passed on to the end-consumer.

现存国内企业的企业所得税大幅减少约10%（从34.94%降为25.17%，包括附加费和附加税）。

Corporate tax slashed for existing domestic corporates by ~10% (34.94% to 25.17%, inclusive of Surcharge and Cess)

现存国内企业的基础企业税率为22%（25.17%包括附加费和附加税），不设税收减免期

Base Corporate Tax rate to be 22% (25.17% including Surcharge and Cess) for existing domestic companies without exemptions/tax holidays

不对这些企业征收最低公司税（MAT）
No Minimum Alternate Tax (MAT) applicable on such companies

2019年10月1日之后组建的国内企业缴纳基础税率15%（17.6%包括附加费和附加税），前提条件是：

Domestic companies incorporated after 1 October 2019 to pay a base rate of 15% (17.16% including Surcharge and Cess) provided they:

*  在制造业和例如分销和研发等相关活动里做新的投资
    Make fresh investments in manufacturing, related activities such as Distribution and R&D

*  在2023年3月31日之前开始运营
    Commences operations by 31 March 2023

*  不通过分股、重建或使用旧工厂&机械（旧的进口机械允许达20%的总价值）或通过使用过去作为酒店或会议中心的旧建筑等方式建立公司
    Don’t set-up by splitting up, reconstruction, or by using old Plant  & Machinery (Old imported machineries are allowed upto 20% of the total value), or by using old building used in past as a hotel or convention centre

*  不对这些企业征收最低公司税（MAT）
    No Minimum Alternate Tax (MAT) applicable on such companies

享受免税期/税收优惠并因此缴纳有效企业税低于25.17%的企业可继续享受这些优惠：

Companies enjoying tax holidays/incentives resulting in effective corporate tax rates lower than 25.17% can continue to avail these benefits:

*  这些企业将获益于降为15%的最低公司税基础税率（17.47%包括附加费和附加税），相比起之前的18.5% （21.55%包括附加费和附加税）节省约4.07%。
    Such companies will be benefitted by the reduced base rate of MAT at 15% (17.47% including Surcharge and Cess) vs 18.5% (21.55% including Surcharge and Cess) earlier, that is around 4.07% savings.

*  这些企业在税收减免期到期之后可转为优惠税收计划（即22%基础税率）。一旦选定后不能撤回。
    These companies can switch to concessional tax regime (i.e. 22% base rate) after the expiry of tax holiday/exemption period. The option once exercised cannot be subsequently withdrawn.