财政部长尼尔马拉·西塔拉曼(Nirmala Sitharaman)在联盟预算2025-26中对新的税收制度进行了重大变化,调整了税收板,以使其对尤其是中低收入纳税人的吸引力更具吸引力。由于税率较低和扣除额最少,新制度的结构是简化税收,而旧制度继续通过多种豁免和扣除来提供税收优惠。今年的FM再次没有对旧税制进行任何更改,鼓励更多的纳税人转向新制度。
现在,纳税人的最大问题是:哪种税制对他们更有利?
在此分析中,我们比较了四个收入水平的新旧税制:150万卢比,200万卢比,240万卢比,300万卢比和500万卢比。我们计算两个制度下的税收负债,以所有可用的扣除额,豁免和适用的4%CESS进行处理。
1。年收入150万卢比的税收计算(旧与新税收制度)
Gross Income: Rs 15,00,000
标准扣除:50,000卢比
第80C节(最大):1,50,000卢比
第80D(最大):1,00,000卢比
房屋贷款利息(第24b节):2,00,000卢比
Total Deductions: Rs 50,000 + Rs 1,50,000 + Rs 1,00,000 + Rs 2,00,000 = Rs 5,00,000
Taxable Income: Rs 15,00,000 - Rs 5,00,000 = Rs 10,00,000
0-2.5 lakh: Nil
2.5 lakh - 5 lakh: 5% of 2.5 lakh = Rs 12,500
5 lakh - 10 lakh: 20% of 5 lakh = Rs 1,00,000
Total tax: Rs 12,500 + Rs 1,00,000 = Rs 1,12,500
CESS(4%):1,12,500×4%= Rs 4,500
总税收责任(旧制度):1,12,500卢比 +卢比4,500 = 1,17,000卢比
Gross Income: Rs 15,00,000
Standard Deduction: Rs 75,000
Taxable Income: Rs 15,00,000 - Rs 75,000 = Rs 14,25,000
0-4 lakh: Nil
4 lakh - 8 lakh: 5% of 4 lakh = Rs 20,000
8 lakh - 12 lakh: 10% of 4 lakh = Rs 40,000
12 lakh - 14.25 lakh: 15% of 2.25 lakh = Rs 33,750
Total tax: Rs 20,000 + Rs 40,000 + Rs 33,750 = Rs 93,750
CESS(4%):卢比93,750×4%= RS 3,750
总税收责任(新制度):卢比93,750 +卢比3,750 =卢比97,500
对于每年150万卢比的个人,新的税收制度更好,因为与旧税制相比,根据修订后的新制度,他们现在将节省19,500卢比。
2。税收计算200万卢比的年收入(旧与新税收制度)
Gross Income: Rs 20,00,000
Standard Deduction: Rs 50,000
Section 80C (Max): Rs 1,50,000
Section 80D (Max): Rs 1,00,000
Home Loan Interest (Section 24B): Rs 2,00,000
Total Deductions: Rs 50,000 + Rs 1,50,000 + Rs 1,00,000 + Rs 2,00,000 = Rs 5,00,000
Taxable Income: Rs 20,00,000 - Rs 5,00,000 = Rs 15,00,000
0-2.5 lakh: Nil
2.5 lakh - 5 lakh: 5% of 2.5 lakh = Rs 12,500
5 lakh - 10 lakh: 20% of 5 lakh = Rs 1,00,000
10 lakh - 15 lakh: 30% of 5 lakh = Rs 1,50,000
Total tax: Rs 12,500 + Rs 1,00,000 + Rs 1,50,000 = Rs 2,62,500
CESS(4%):2,62,500×4%= RS 10,500
总税收责任(旧制度):2,62,500 +卢比10,500 = 2,73,000卢比
Gross Income: Rs 20,00,000
Standard Deduction: Rs 75,000
Taxable Income: Rs 20,00,000 - Rs 75,000 = Rs 19,25,000
0-4 lakh: Nil
4 lakh - 8 lakh: 5% of 4 lakh = Rs 20,000
8 lakh - 12 lakh: 10% of 4 lakh = Rs 40,000
12 lakh - 16 lakh: 15% of 4 lakh = Rs 60,000
16 lakh - 19.25 lakh: 20% of 3.25 lakh = Rs 65,000
Total tax: Rs 20,000 + Rs 40,000 + Rs 60,000 + Rs 65,000 = Rs 1,85,000
CESS(4%):卢比1,85,000×4%= Rs 7,400
总税收责任(新制度):1,85,000卢比 +卢比7,400 = 1,92,400卢比
同样,根据新的税收制度的修订新税收库,每年赚取200万卢比的个人会更好,因为他们将通过选择旧税制的新政权来节省每年80,600卢比的税款。
3。年收入240万卢比的税收计算(旧与新税收制度)
Gross Income: Rs 24,00,000
Deductions:
Standard Deduction: Rs 50,000
Section 80C (Max): Rs 1,50,000
Section 80D (Max): Rs 1,00,000
Home Loan Interest (Section 24B): Rs 2,00,000
Total Deductions: Rs 50,000 + Rs 1,50,000 + Rs 1,00,000 + Rs 2,00,000 = Rs 5,00,000
Taxable Income: Rs 24,00,000 - Rs 5,00,000 = Rs 19,00,000
0-2.5 lakh: Nil
2.5 lakh - 5 lakh: 5% of 2.5 lakh = Rs 12,500
5 lakh - 10 lakh: 20% of 5 lakh = Rs 1,00,000
10 lakh - 19 lakh: 30% of 9 lakh = Rs 2,70,000
Total tax: Rs 12,500 + Rs 1,00,000 + Rs 2,70,000 = Rs 3,82,500
CESS(4%):3,82,500×4%= Rs 15,300
总税收责任(旧制度):3,82,500卢比 +卢比15,300 = 3,97,800卢比
Gross Income: Rs 24,00,000
Standard Deduction: Rs 75,000
Taxable Income: Rs 24,00,000 - Rs 75,000 = Rs 23,25,000
0-4 lakh: Nil
4 lakh - 8 lakh: 5% of 4 lakh = Rs 20,000
8 lakh - 12 lakh: 10% of 4 lakh = Rs 40,000
12 lakh - 16 lakh: 15% of 4 lakh = Rs 60,000
16 lakh - 20 lakh: 20% of 4 lakh = Rs 80,000
20 lakh - 23.25 lakh: 25% of 3.25 lakh = Rs 81,250
Total tax: Rs 20,000 + Rs 40,000 + Rs 60,000 + Rs 80,000 + Rs 81,250 = Rs 2,81,250
CESS(4%):Rs 2,81,250×4%= RS 11,250
总税收责任(新制度):2,81,250 +卢比11,250 = Rs 2,92,500
对于现在的年收入高达240万卢比的纳税人来说,新的税收制度似乎更好,因为经过修订的板和结构2025年将为他们节省1,05,300卢比,而与旧政权相比。
4。年收入3,000万卢比的税收计算(旧与新税收制度)
Gross Income: Rs 30,00,000
标准扣除:50,000卢比
第80C节(最大):1,50,000卢比
第80D(最大):1,00,000卢比
房屋贷款利息(第24b节):2,00,000卢比
Total Deductions: Rs 50,000 + Rs 1,50,000 + Rs 1,00,000 + Rs 2,00,000 = Rs 5,00,000
Taxable Income: Rs 30,00,000 - Rs 5,00,000 = Rs 25,00,000
0-2.5 lakh: Nil
2.5 lakh - 5 lakh: 5% of 2.5 lakh = Rs 12,500
5 lakh - 10 lakh: 20% of 5 lakh = Rs 1,00,000
10 lakh - 25 lakh: 30% of 15 lakh = Rs 4,50,000
Total tax: Rs 12,500 + Rs 1,00,000 + Rs 4,50,000 = Rs 5,62,500
CESS(4%):5,62,500×4%= 22,500卢比
总税收责任(旧制度):5,62,500 +卢比22,500 = 5,85,000卢比
Gross Income: Rs 30,00,000
Standard Deduction: Rs 75,000
Taxable Income: Rs 30,00,000 - Rs 75,000 = Rs 29,25,000
0-4 lakh: Nil
4 lakh - 8 lakh: 5% of 4 lakh = Rs 20,000
8 lakh - 12 lakh: 10% of 4 lakh = Rs 40,000
12 lakh - 16 lakh: 15% of 4 lakh = Rs 60,000
16 lakh - 20 lakh: 20% of 4 lakh = Rs 80,000
20 lakh - 24 lakh: 25% of 4 lakh = Rs 1,00,000
24 lakh - 29.25 lakh: 30% of 5.25 lakh = Rs 1,57,500
Total tax: Rs 20,000 + Rs 40,000 + Rs 60,000 + Rs 80,000 + Rs 1,00,000 + Rs 1,57,500 = Rs 4,57,500
CESS(4%):卢比4,57,500×4%= 18,300卢比
总税收责任(新制度):4,57,500 +卢比18,300 =卢比4,75,800卢比
即使是年收入为300万卢比的年收入的人,在新的税收制度下也将受益于最新的平板修订。如果现在选择新的税收制度,他们最终将节省1,09,200卢比。
Gross Income: Rs 50,00,000
Deductions:
Standard Deduction: Rs 50,000
Section 80C (Max): Rs 1,50,000
Section 80D (Max): Rs 1,00,000
Home Loan Interest (Section 24B): Rs 2,00,000
Total Deductions: Rs 50,000 + Rs 1,50,000 + Rs 1,00,000 + Rs 2,00,000 = Rs 5,00,000
Taxable Income: Rs 50,00,000 - Rs 5,00,000 = Rs 45,00,000
0-2.5 lakh: Nil
2.5 lakh - 5 lakh: 5% of 2.5 lakh = Rs 12,500
5 lakh - 10 lakh: 20% of 5 lakh = Rs 1,00,000
10 lakh - 45 lakh: 30% of 35 lakh = Rs 10,50,000
Total tax: Rs 12,500 + Rs 1,00,000 + Rs 10,50,000 = Rs 11,62,500
CESS(4%):卢比11,62,500×4%= Rs 46,500
总税收责任(旧制度):卢比11,62,500 +卢比46,500 =卢比12,09,000卢比
Gross Income: Rs 50,00,000
Standard Deduction: Rs 75,000
Taxable Income: Rs 50,00,000 - Rs 75,000 = Rs 49,25,000
0-4 lakh: Nil
4 lakh - 8 lakh: 5% of 4 lakh = Rs 20,000
8 lakh - 12 lakh: 10% of 4 lakh = Rs 40,000
12 lakh - 16 lakh: 15% of 4 lakh = Rs 60,000
16 lakh - 20 lakh: 20% of 4 lakh = Rs 80,000
20 lakh - 24 lakh: 25% of 4 lakh = Rs 1,00,000
24 lakh - 29.25 lakh: 30% of 5.25 lakh = Rs 1,57,500
29.25 lakh - 49.25 lakh: 30% of 20 lakh = Rs 6,00,000
总税:20,000 +卢比40,000 + RS 60,000 + RS 80,000 + Rs 1,00,000 + Rs 1,57,500 + RS 6,00,000 = RS 9,57,500
CESS(4%):卢比9,57,500×4%= RS 38,300
总税收责任(新制度):9,57,500 +卢比38,300 = Rs 9,95,800
在新的税收制度下,每年收入高达500万卢比的收入也将比旧政权节省。根据新制度的修订税板进行修订后,计算显示根据修订后的新税收制度节省了2,09,200卢比。
在新的税收制度的重大修订后,计算表明,在新制度下,所有收入水平的纳税人现在都比旧收入更受益。无论收入如何,新的政权都会为所有人节省税收。在此分析中,我们比较了两种制度下的税收负债的年收入为150万卢比,200万卢比,240万卢比,300万卢比和500万卢比。结果表明,每个级别的纳税人都在新的税收制度下节省了更多。