1。什么是SEIS激励措施(印度服务出口计划)
根据对外贸易政策,引入了 “印度出口计划”,目的是向出口商提供奖励,以抵消基础设施效率低下和相关成本。
以下是三种商品和服务出口计划—
- 针对商品出口商的印度商品出口计划(MEIS)
- 针对服务出口商的印度服务出口计划(SEIS)
- 出口促进资本货物计划(EPCG计划)
2015-2020年对外贸易政策第三章 包含与 “印度出口计划” 相关的条款。
这个 印度服务出口计划(SEIS) 宣布的目的是鼓励和最大限度地从印度出口申报服务。在本文中,我们将研究SEIS的资格和不合格标准。
有关根据SEIS计划申请激励措施的程序,请阅读此处。
2。SEIS下的资格标准
SEIS仅对位于印度的附录三中通知的服务的服务提供商给予奖励。
为了获得SEIS的资格,需要按照《2015-2020年对外贸易政策》第9.51(i)段和第9.51(ii)段规定的方式提供服务,下文也提供了同样的内容——
模式1——跨境贸易:第9.51(i)段——从印度向任何其他国家提供服务
模式2——国外消费:第9.51(ii)段——印度向印度任何其他国家的服务消费者提供服务。
服务提供商在提供服务当年的最低 “净外汇收入”(如下所述)为15,000美元,才有资格获得 关税信用证。
对于个人服务提供商和独资企业,在提供服务当年的最低 “净外汇收入”(如下所述)为10,000美元,才有资格获得关税抵免代息。
根据印度储备银行的指导方针,以印度卢比收款的特定服务的服务费应视为外汇收据。
如果IEC持有者既从事商品制造又从事服务的提供,则应仅考虑服务业的外汇收入和总支出/付款/汇款。
这里需要注意的是,为了根据SEIS申领奖励,服务提供商在提供申请奖励的服务时需要有一个活跃的IEC。
3.SEIS下的不合格标准
根据SEIS,除了通过提供通知服务而获得的汇款以外的外汇汇款将不符合资格。
根据SEIS,其他外汇收入来源,例如股权或债务参与、捐款、还款收入等,以及与提供服务无关的任何其他外汇收入将没有资格。
在计算该计划下的应享待遇时,不得考虑以下因素—
- 与金融服务部门有关的外汇汇款;
- 筹集所有类型的外币贷款;
- 实现客户的出口收益;
- 通过ADR/GDR或其他类似工具发行外国股票;
- 发行外币债券;
- 出售证券和其他金融工具;
- 与金融机构提供的服务无关的其他应收款;
- 通过海外合同/正规工作(例如劳务汇款)赚取的收入;
- 从EEFC账户收到的服务付款;
- 医疗机构的外汇交易量;
- 教育机构的外汇交易量;
- 与在经济特区/EOU/EHTP/STPI/BTP 计划下运营的单位的服务或向这些单位提供的服务有关的出口营业额;
- 将经济特区/EOU /EHTP/STPI/BTP单位提供的服务的营业额与DTA服务提供商的营业额相结合;
- 商品出口;
- 航空公司、航运公司服务提供商提供服务的外汇收入,这些航线从任何国外X飞往完全不涉及印度的任何外国Y航线;
- 电信领域的服务提供商
4。如何计算 “净收益外汇收益”
下表提供了 “净外汇收益” 的计算公式—
如上所述,如果IEC持有者是商品制造商和服务提供商,那么在计算净外汇收入时,将仅考虑服务部门的外汇收入和总支出/付款/汇款。
| Gross Earnings of foreign exchange |
XXX |
| (-) Total expenses / payment / remittance of foreign exchange by IEC holder, relating to the service sector in the Financial Year |
XXX |
| Net Foreign Exchange Earnings |
XXX |
5。SEIS的好处及其用途
根据2015-2020年对外贸易政策,印度政府推出了印度服务出口计划(SEIS),该计划自2015年4月1日起生效。新推出的SEIS取代了之前的SFIS(从印度提供服务的计划)。
在仔细阅读了前一篇文章中的SEIS的资格和不合格标准之后,人们脑海中会出现的问题是,如果他们符合SEIS的资格标准,可以获得什么福利,而上述问题将在本文中得到解答。
6。SEIS下的可用福利
在SEIS中,该福利以'的形式提供给符合条件的通知服务的服务提供商关税信用证券'。
“关税抵免脚本” 的发行将基于附录三中列出的净外汇收益的通知费率。所通知服务的上述通知费率从5%到7%不等。
如果服务提供商参与提供多种服务,在这种情况下,服务提供商必须按照附录三维对符合条件的服务进行分类,并相应地申请激励/福利。
此外,必须注意的是,“关税信用脚本” 即 SEIS 激励措施将仅针对已兑现的服务金额发放, 不能针对尚未收到的金额发放激励措施。
7。关税信用票据的使用
根据SEIS作为奖励/福利获得的 “关税抵免凭证” 可用于支付以下关税/税款—
1。根据国防部的通知,支付1975年《关税法》第3(1)、3(3)和3(5)条规定的基本关税和附加关税,适用于进口的投入品或货物,包括资本货物,但附录3A中列出的物品除外。
2。根据政策第3.18段支付关税和费用。
3.如果EO违反根据外贸政策第4章和第5章签发的授权,则支付关税。此类用途应适用于根据相应奖励计划获准进口的货物。
4。根据对外贸易政策支付合成费。
5。根据对外贸易政策支付申请费。
6。根据2015-2020年《程序手册》第4.49段支付EO的价值短缺。
“关税抵免书” 必须在实际扣除关税之日有效。
此外,值得注意的是,根据SEIS作为奖励发行的 “关税抵免脚本” 可以自由转让,因此,如果服务出口商无法进口任何商品或服务,在这种情况下,上述股票可以以共同决定的价格出售/转让给任何其他人。
8。关税信用证的有效期
根据SEIS以奖励形式发行的关税抵免票据自发行之日起有效期为24个月。
9。重新验证关税信用证券
只有在海关总署、地区管理局或政府当局保管期间有效期到期的情况下,才可以重新验证关税抵免票据。在任何其他情况下,不允许重新验证关税信用证券。
只有位于印度的附录三和附录3E中通知的服务的服务提供商才能根据SEIS获得奖励。
10。符合SEIS激励条件的服务
10.1。附录3D:符合印度服务出口计划条件的服务清单以及激励率。
| Sr.No. |
SECTORS |
CPC Prov. Code |
Admissible rate % (01/04/2017 - 30/10/2017) |
Admissible rate % (01/11/2017 - 31/03/2018) |
| 1 |
BUSINESS SERVICE |
|
|
|
| A. |
Professional Service |
|
|
|
| a. |
Legal service |
861 |
5% |
7% |
| b. |
Accounting auditing and book keeping services |
862 |
5% |
7% |
| c. |
Taxation services |
863 |
5% |
7% |
| d. |
Architectural service |
8671 |
5% |
7% |
| e. |
Engineering service |
8672 |
5% |
7% |
| f. |
Intergrated Engineering services |
8673 |
5% |
7% |
| g. |
Urban Planning and Indascap architectural service |
8674 |
5% |
7% |
| h. |
Veterinary Services |
932 |
5% |
7% |
| i. |
Services Provided by midwives, nurses, physiotherapists and paramedical personnel |
|
|
|
|
|
|
|
|
| B |
Research and development services |
|
|
|
| a |
R&D services on natural sciences |
852 |
5% |
7% |
| b |
R&D services on social sciences and humanities |
851 |
5% |
7% |
| c |
Interdisciplinary R&D services |
853 |
5% |
7% |
|
|
|
|
|
| C. |
Rental/Leasing services without operators |
|
|
|
| a. |
Relating to ships |
83103 |
5% |
7% |
| b. |
Relating to aircraft |
83104 |
5% |
7% |
| c. |
Relating to other transport equipment |
83101 83102 83105 |
5% |
7% |
| d. |
Relating to other machinery and equipment |
83106 83109 |
5% |
7% |
|
|
|
|
|
| D |
Other business services |
|
|
|
| a. |
Advertising services |
871 |
3% |
5% |
| b. |
Market research and public opinion polling services |
864 |
3% |
5% |
| c. |
Management consulting service |
865 |
3% |
5% |
| d. |
Services related to management consulting |
866 |
3% |
5% |
| e. |
Technical testing and analysis services |
8676 |
3% |
5% |
| f. |
Services incidental to agricultural, hunting and forestry |
881 |
3% |
5% |
| g. |
Services incidental to fishing |
882 |
3% |
5% |
| h. |
Services incidental to mining |
883 5115 |
3% |
5% |
| i. |
Services incidental to manufacturing |
884 885 |
3% |
5% |
| j. |
Services incidental to energy distribution |
887 |
3% |
5% |
| k. |
Placement and supply services of personnel |
872 |
3% |
5% |
| l. |
Investigation and security |
873 |
3% |
5% |
| m. |
Related scientific and technical consulting services |
8675 |
3% |
5% |
| n. |
Maintenance and repair of equipment (not including maritime vessels, aircraft, or other transport equipment) |
633 8861 8866 |
3% |
5% |
| o. |
Building cleaning services |
874 |
3% |
5% |
| p. |
Photographic services |
875 |
3% |
5% |
| q. |
Packaging services |
876 |
3% |
5% |
| r. |
Printing, publishing |
88442 |
3% |
5% |
| s. |
Convention services |
87909 |
3% |
5% |
|
|
|
|
|
| A. |
Hospital services |
9311 |
5% |
7% |
|
|
|
|
|
| 7 |
TOURISM AND TRA VEL-RELATED SERVICES |
|
|
|
| A |
Hotels and Restaurants (including catering) |
|
|
|
| a |
Hotel |
|
|
|
| b |
Restaurants (including catering) |
641-643 |
3% |
5% |
| B |
Travel agencies and tour operators services |
7471 |
5% |
7% |
| c |
Tourist guides services |
7472 |
5% |
7% |
|
|
|
|
|
| 8 |
RECREATIONAL,CULTURAL AND SPORTING SERVICES (other than audiovisual services) |
|
|
|
| A |
Entertainment services (including theatre, live bands and circus services) |
9619 |
5% |
7% |
| B |
News agency services |
962 |
5% |
7% |
| c |
Libraries, archives, museums and other cultural services |
963 |
5% |
7% |
| D |
Sporting and other recreational services |
964 |
5% |
7% |
| 9 |
TRANSPORT SERVICES |
964 |
5% |
7% |
| A |
Maritime Transport Services |
|
|
|
| a |
Passenger transportation |
7211 |
5% |
7% |
| b |
Freight transportation |
7212 |
5% |
7% |
| c |
Rental of vessels with crew |
7213 |
5% |
7% |
| d |
Maintenance and repair of vessels |
8868 |
5% |
7% |
| e |
Pushing and towing services |
7214 |
5% |
7% |
| f |
Supporting services for maritime transport |
745 |
5% |
7% |
|
|
|
|
|
| B |
Air transport services |
|
|
|
| a |
Rental of aircraft with |
734 |
5% |
7% |
| 2 |
COMMUNICATION SERVICES |
734 |
5% |
7% |
|
Audiovisual services |
|
|
|
| a |
Motion picture and video tape production and distribution service |
9611 |
5% |
7% |
| b |
Motion picture projection service |
9612 |
5% |
7% |
| c |
Radio and television services |
9613 |
5% |
7% |
| d |
Radio and television transmission services |
7524 |
5% |
7% |
| e |
Sound recording |
n.a. |
5% |
7% |
|
|
|
|
|
| 3 |
CONSTRUCTION AND RELATED ENGINEERING SERVICES |
|
|
|
| A |
General construction work for building |
512 |
5% |
7% |
| B |
General construction work for civil engineering |
513 |
5% |
7% |
| C |
Installation and assembly work |
514 516 |
5% |
7% |
| D |
Building completion and finishing work |
514 517 |
5% |
7% |
|
|
|
|
|
| 4 |
EDUCATIONAL SERVICES |
|
|
|
| A |
Primary education services |
921 |
5% |
7% |
| B |
Secondary education services |
922 |
5% |
7% |
| C |
Higher education services |
923 |
5% |
7% |
| D |
Adult education |
924 |
5% |
7% |
|
|
|
|
|
| 5 |
ENVIRONMENTAL SERVICES |
924 |
5% |
7% |
| A |
Sewage services |
9401 |
5% |
7% |
| B |
Refuse disposal services |
9402 |
5% |
7% |
| C |
Sanitation and similar services |
9403 |
5% |
7% |
|
|
|
|
|
| C |
Road Transport Services |
|
|
|
| a |
Passenger transportation |
7121, 7122 |
5% |
7% |
| b |
Freight transportation |
7123 |
5% |
7% |
| c |
Rental of commercial vehicles with operator |
7124 |
5% |
7% |
| d |
Maintenance and repair of road transport equipment |
6112 8867 |
5% |
7% |
| e |
Supporting services for road transport services |
744 |
5% |
7% |
|
|
|
|
|
| D |
Services auxiliary to all modes of transport |
|
|
|
| a |
Cargo handling services |
741 |
5% |
7% |
| b |
Storage and warehouse services |
742 |
5% |
7% |
| c |
Freight transport agency services |
748 |
5% |
7% |
10.2。附录3E:根据印度储备银行的指导方针,以印度卢比收款的服务清单,印度卢比可以将其视为外汇收款
| TRANSPORT SERVICES |
| A |
Maritime Transport Services |
| a | Rental of vessels with crew |
| (I) | Time Charter / Voyage Charter / Bare Boat Charter Services |
| (II) | Offshore Support Vessel Services |
| b | Maintenance & repair of vessels |
| (I) | Ship repair, dry dock and maintenance services |
| c | Pushing & towing services |
| (I–IX) | Includes Pilotage, Towing, Cold movement, Detention charges, Warping, SPM, etc. |
| d | Supporting maritime transport services |
| (I–XLIV) |
Includes: Port dues, Berth/Anchorage/Tug hire, Skilled manpower, Stevedoring, Cargo handling & storage, Survey, Bunkering, Garbage collection, Diving, Security, Equipment/Gangway hire, Dispatch, Phytosanitary, Wagon handling, Brokering, and other support services
|
| B |
Air Transport Services |
| C |
Ground Handling |