旨在统一税制的印度商品与服务税法案于7月正式实施,这是印度自独立以来实施的最大规模税制改革。据悉,商品与服务税法案旨在简化目前印度复杂、混乱的税收制度,在中央和地方建立税率相同、简单明晰的统一消费税征收体系。这一法案有利于改变印度各邦各自为政的碎片化税收格局,减少跨邦间贸易手续,提高全国范围内的物流效率,对改善投资环境起到 The Ghanaian Goods and Services Tax Act, aiming to unify the tax system, came into effect in July, the largest tax reform India has implemented since its independence. It is reported that the GST Act aims to simplify the current complex and chaotic tax system in India and establish a unified system of consumption tax collection at the central and local governments with the same tax rates and simple and clear rules. This act is conducive to changing the fragmented taxation pattern of India’s fragmented states, reducing cross-border trade procedures, improving logistics efficiency across the country, and improving the investment environment