印度國會通過里程碑式稅改法案
India’s parliament has approved a long-awaited overhaul of the country’s fragmented tax system to create a genuine single market in one of the most significant reforms to the Indian economy since liberalisation began 25 years ago.
印度國會已批准對該國碎片化的稅收制度實施一場外界期待已久的徹底改革，以打造出一個真正的單一市場。這將是印度經濟自25年前開放以來經歷的最重大改革之一。
The bill, debated in New Delhi for almost a decade, will amend the constitution to permit replacing the current patchwork of national, state and local levies with a single, unified value added tax system.
這項法案在新德里爭論了將近十年，它將對憲法進行修改，允許用一個統一的增值稅制度來取代目前由國稅、邦稅和地方稅拼湊成的稅制。
Economists believe modernising India’s existing antiquated, inefficient tax system will significantly stimulate the economy, potentially adding 1.5 to 2 percentage points to GDP growth a year.
經濟學家認爲，對印度目前陳舊低效的稅制進行現代化改革，將爲印度經濟帶來顯著的刺激，其國內生產總值(GDP)年增速可能因此提高1.5到2個百分點。
The new goods and services tax will also help Prime Minister Narendra Modi’s drive to promote Indian manufacturing by reducing the heavy burden of cascading taxes — or tax on tax — on locally made products.
新的商品服務稅還有助於印度總理納倫德拉•莫迪(Narendra Modi)推動印度製造業發展，因爲它減輕了本地製造產品揹負的沉重的級聯稅（即稅上加稅）負擔。
“It’s a transformative change for the country,” said Naushad Forbes, president of the Confederation of Indian Industry and co-chairman of Forbes Marshall, which makes boilers and industrial equipment.
印度工業聯合會(Confederation of Indian Industry)主席、鍋爐和工業設備生產商Forbes Marshall的聯席董事長納烏沙德•福布斯(Naushad Forbes)表示：“這是印度的一次變革。”
The new regime, in which companies can claim tax credits for tax already paid by their suppliers, is also expected to improve tax compliance, boosting government revenues in the long run. Industry groups say it will be far easier to transport goods between different Indian states, something that at present is a bureaucratic and logistical challenge.
新稅制——企業可就其供應商已繳納的稅申請稅收抵免——還有望改善稅務合規，長遠來說可增加政府收入。行業組織表示這將極大地方便印度各邦間的貨物運輸，目前這種運輸因官僚體制和物流問題面臨很大困難。
The benefits will also be cheered by foreign companies such as Japanese and western carmakers, and brands including Ikea, H&M, Gap and Zara, which now sell their goods to Indian consumers.
此次稅改帶來的好處還將受到外國企業的歡迎，比如日本和西方汽車製造商、以及現在向印度消費者銷售產品的宜家(Ikea)、H&M、Gap和Zara等品牌。
