印度：下议院通过对服装行业提供税收优惠的议案

 

 

LS passes bill providing tax incentives for garment sector

The Lok Sabha has passed the Taxation Laws (Amendment) Bill, 2016, which provides tax incentives to the garment sector.

The bill eases the condition for availing tax incentives (for the garment sector) under Section 80JJAA of the Income Tax Act, 1961.

“In view of the seasonal nature of the business of the manufacturing of apparel, there is need to reduce the period of employment of an employee who is employed in this business from 240 days to 150 days,” said the state of objects and reasons of the Bill.

The bill was passed by voice vote after a short debate. Finance minister Arun Jaitley said the incentive is aimed at making Indian “apparel industry competitive, so that they are able to make the cost advantage. I am sure that with these incentives, the industry would be able to contribute a large number of jobs.”

The bill also seeks to expand the definition of 'demerger' with a view to facilitate the splitting or reconstruction of erstwhile public sector companies.

译文如下：

印度：下议院通过对服装行业提供税收优惠的议案

下议院已通过2016税收法律(修正案)法案,为服装行业提供税收优惠。

根据1961所得税法案80JJAA部分，该法案简化主张税收优惠(服装行业)的条件。

“鉴于服装制造业务的季节性特性,需要减少一个员工的雇佣期,他在这个行业的受雇期从240天减少到150天,”国家目标和原因法案称。

在短暂的争论后，该法案由口头表决通过。财政部长Arun Jaitley说，动机旨在使印度“服装行业有竞争力,所以他们能够有成本优势。我相信通过这些激励措施,该行业能够提供大量的就业机会。”

该法案还寻求扩大“拆分”的定义,以促进公共部门的拆分或重建昔日的公司。