2022年预算:电信行业大胆思考和行动
“虽然将电信纳入PLI计划的举措受到了业界的称赞，但申请窗口很短，未能获得足够多的人。为该计划提供第二个覆盖更多5G网络设备的窗口，例如开放无线接入网络(ORAN)，将有助于获得更多的兴趣和应用，”Aggarwal说。
Tele-Talk来自我们受人尊敬的行业领袖小组的新鲜拍摄，深入分析和意见
The slew of reforms through relief packages and incentives ranging from a four-year break on payment of Adjusted Gross Revenue (\u2018AGR\u2019) dues, enhancing Spectrum life, 100 per cent FDI through automatic route and incentivizing manufacturing of 5G network equipment under PLI scheme, amplifies the fact that the voice of the sector is finally being heard. Demand for data is exploding amidst rapid digitization and these reforms are igniting hopes of fueling investments in new technology that is connecting Bharat with India.
Now all eyes are on Budget 2022 to further the momentum by laying the groundwork for strong fiscal policies to incentivize players for the forthcoming 5G spectrum auction.
Clarifying the spectrum of \u2018Spectrum\u2019<\/strong>
The relief package announced last year was the perfect curtain raiser and all efforts should now be on ushering the next phase of spectrum reforms. The benefits of the package could be extended to existing spectrum allocations over and above the prospective ones. Review of reserve prices across various bands, liberal payment terms and a judicious review of spectrum caps will help drive competition and customer choice.
From a corporate tax perspective, while there is certainty around tax deductibility of the spectrum cost, one needs clarity on treatment of interest expenditure incurred prior to the date when spectrum has been put to use. Deciding the fate of the interest cost as an allowable expense will be a step in the right direction. This clarification will be essential with the likelihood that most operators will bid for deferred payment option in the auction.
Your recharge is due: Discounting TDS<\/strong>
From a direct tax standpoint, the issue of TDS applicability to discount on recharge vouchers has been a highly litigated issue for some time now and Courts have been divided on the issue. Legal arguments notwithstanding, the fact remains that 5 per cent TDS hurts distributors who operate on very low margins. In the interest of the distributors and the prepaid business at large, the Budget should clarify that TDS should not be applicable to discount on recharge vouchers, or at the very least, lower the TDS rate to 1 per cent.
GST conundrum: Relief for sustaining cash flows<\/strong>
Input tax credit on telecom towers and equipment placed on these towers continues to be a litigious issue. Clarity around the admissibility of input tax credit on telecom equipment is much needed with a view to give uniformity in Department\u2019s position pan India and help meet the industry\u2019s liquidity crisis. GST on spectrum fees is an additional burden on telecom companies, adding to working capital issue. Government must exempt GST on spectrum fees and provide relief to the industry which is plagued with blocked input tax credit.
Ease of operability: Getting signals to the ground<\/strong>
Under the GST regime, compliances have gone up multifold ranging from multiple registrations, return filings, to audits. A centralized unit should be facilitated and return filing requirements and audit procedures should be established for large taxpayers with turnover over a prescribed limit and pan India presence.
PLI 2.0: The necessary booster shot<\/strong>
While the initiative of bringing Telecom under the PLI scheme was lauded by the industry, the short window for application failed to get enough takers. Providing a second window covering more 5G network equipment, e.g., Open Radio Access Network (\u2018ORAN\u2019) for the Scheme will help garner more interest and applications.
Rationalization of regulatory charges<\/strong>
Regulatory levies in India are amongst the highest in the world with operators paying high license fee including USO (\u2018Universal Service Obligation\u2019) levy. USO continues to be collected at 5 per cent of AGR, with 50 per cent of the amount collected remaining unutilized. It would be desirable to put the USO levy into abeyance till the accumulated funds are utilized or at the very least immediately brought down to 3 per cent as recommended by TRAI in 2015 with the balance license fee being set at 1 per cent.
In summary, this year\u2019s budget comes at a crucial juncture and must play its part in ushering a new phase of innovation and global competencies to accelerate India\u2019s road to recovery. Add to this, with the roll out of 5G expected in the coming months, positive reinforcements will bring alive the digital aspirations of 1.3 billion people and help the country move towards a digitally powered economy.
(Purushothaman KG, Partner and Telecom Sector Leader, KPMG India also contributed to the article)<\/em>","blog_img":"","posted_date":"2022-01-24 10:12:16","modified_date":"2022-01-24 10:13:06","featured":"0","status":"Y","seo_title":"Budget 2022: Thinking big and acting bold for the telecom sector","seo_url":"budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector","url":"\/\/www.iser-br.com\/tele-talk\/budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector\/5203","url_seo":"budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector"}">
疫情增强了电信行业的重要性，该行业在过去经历过高峰和低谷。政府最近的建设性举措被视为推动该国数字包容性和可持续雄心的新时代的曙光。
通过救济计划和激励措施进行的一系列改革，包括4年暂停支付调整后总收入(AGR)会费，提高频谱寿命，通过自动路线实现100%的外国直接投资，以及鼓励5G网络设备的制造PLI方案，突显出一个事实，即该行业的声音终于被听到了。随着数字化的快速发展，对数据的需求正在爆炸式增长，这些改革点燃了对连接印度和印度的新技术投资的希望。
现在所有人都在关注预算2022通过为强有力的财政政策奠定基础，以激励参与者参与即将到来的5G，从而进一步推动这一势头频谱拍卖．
明确“谱”的谱
去年宣布的一揽子救助计划是一个完美的揭幕战，现在所有的努力都应该用于开启频谱改革的下一阶段。该方案的好处可以扩展到现有的频谱分配，而不是未来的频谱分配。对不同频段的底价、宽松的支付条件和对频谱上限的审慎审查，将有助于推动竞争和客户选择。
从公司税的角度来看，虽然频谱成本的税收抵扣是确定的，但在频谱投入使用之前发生的利息支出的处理方式需要明确。决定利息成本作为允许费用的命运将是朝着正确方向迈出的一步。这一澄清是必要的，因为大多数运营商可能会在拍卖中竞标延期付款选项。
您的充值到期:折扣TDS
从直接税的角度来看，TDS适用于充值券折扣的问题，一段时间以来一直是一个高度诉讼的问题，法院在这个问题上存在分歧。尽管存在法律争议，但5%的TDS损害了利润率极低的分销商，这一事实依然存在。为分销商及预付业务的整体利益着想，财政预算案应明确不应将转帐服务适用于充值券的折扣，或至少将转帐服务费率调低至1%。
商品及服务税难题:缓解维持现金流
电信塔和这些塔上的设备的进项税抵免仍然是一个诉讼问题。明确电信设备进项税抵免的可接受性是非常必要的，以便在印度统一部门的立场，并帮助应对行业的流动性危机。频谱费用的商品及服务税是电信公司的额外负担，增加了营运资金问题。政府必须免除频谱费用的消费税，并为受进项税收抵免阻碍困扰的行业提供救济。
易于操作:向地面发送信号
在商品及服务税制度下，从多次注册、申报到审计，合规程度提高了数倍。应建立一个集中的单位，并为营业额超过规定限额和在全印度经营的大型纳税人制定申报要求和审计程序。
PLI 2.0:必要的助推器
虽然将电信纳入PLI计划的举措受到了业界的称赞，但申请窗口太短，未能获得足够多的人。为计划提供第二个涵盖更多5G网络设备的窗口，例如开放无线接入网，将有助吸引更多兴趣和应用。
合理化监管收费
印度的监管税是世界上最高的，运营商支付高昂的许可证费，包括USO(“普遍服务义务”)税。USO继续按年增长率的5%收取，而所收款额的50%仍未使用。最好暂停USO征税，直到累计资金被利用，或者至少立即按照TRAI在2015年建议的那样降低到3%，余额许可证费用设定为1%。
总而言之，今年的预算正处于关键时刻，必须发挥作用，引领创新和全球竞争力进入新阶段，以加速印度的复苏之路。此外，随着预计在未来几个月推出5G，积极的增援将实现13亿人的数字愿望，并帮助该国走向数字驱动的经济。
(毕马威印度合伙人兼电信行业负责人Purushothaman KG也对本文有贡献)
通过救济计划和激励措施进行的一系列改革，包括4年暂停支付调整后总收入(AGR)会费，提高频谱寿命，通过自动路线实现100%的外国直接投资，以及鼓励5G网络设备的制造PLI方案，突显出一个事实，即该行业的声音终于被听到了。随着数字化的快速发展，对数据的需求正在爆炸式增长，这些改革点燃了对连接印度和印度的新技术投资的希望。
现在所有人都在关注预算2022通过为强有力的财政政策奠定基础，以激励参与者参与即将到来的5G，从而进一步推动这一势头频谱拍卖．
明确“谱”的谱
去年宣布的一揽子救助计划是一个完美的揭幕战，现在所有的努力都应该用于开启频谱改革的下一阶段。该方案的好处可以扩展到现有的频谱分配，而不是未来的频谱分配。对不同频段的底价、宽松的支付条件和对频谱上限的审慎审查，将有助于推动竞争和客户选择。
从公司税的角度来看，虽然频谱成本的税收抵扣是确定的，但在频谱投入使用之前发生的利息支出的处理方式需要明确。决定利息成本作为允许费用的命运将是朝着正确方向迈出的一步。这一澄清是必要的，因为大多数运营商可能会在拍卖中竞标延期付款选项。
您的充值到期:折扣TDS
从直接税的角度来看，TDS适用于充值券折扣的问题，一段时间以来一直是一个高度诉讼的问题，法院在这个问题上存在分歧。尽管存在法律争议，但5%的TDS损害了利润率极低的分销商，这一事实依然存在。为分销商及预付业务的整体利益着想，财政预算案应明确不应将转帐服务适用于充值券的折扣，或至少将转帐服务费率调低至1%。
商品及服务税难题:缓解维持现金流
电信塔和这些塔上的设备的进项税抵免仍然是一个诉讼问题。明确电信设备进项税抵免的可接受性是非常必要的，以便在印度统一部门的立场，并帮助应对行业的流动性危机。频谱费用的商品及服务税是电信公司的额外负担，增加了营运资金问题。政府必须免除频谱费用的消费税，并为受进项税收抵免阻碍困扰的行业提供救济。
易于操作:向地面发送信号
在商品及服务税制度下，从多次注册、申报到审计，合规程度提高了数倍。应建立一个集中的单位，并为营业额超过规定限额和在全印度经营的大型纳税人制定申报要求和审计程序。
PLI 2.0:必要的助推器
虽然将电信纳入PLI计划的举措受到了业界的称赞，但申请窗口太短，未能获得足够多的人。为计划提供第二个涵盖更多5G网络设备的窗口，例如开放无线接入网，将有助吸引更多兴趣和应用。
合理化监管收费
印度的监管税是世界上最高的，运营商支付高昂的许可证费，包括USO(“普遍服务义务”)税。USO继续按年增长率的5%收取，而所收款额的50%仍未使用。最好暂停USO征税，直到累计资金被利用，或者至少立即按照TRAI在2015年建议的那样降低到3%，余额许可证费用设定为1%。
总而言之，今年的预算正处于关键时刻，必须发挥作用，引领创新和全球竞争力进入新阶段，以加速印度的复苏之路。此外，随着预计在未来几个月推出5G，积极的增援将实现13亿人的数字愿望，并帮助该国走向数字驱动的经济。
(毕马威印度合伙人兼电信行业负责人Purushothaman KG也对本文有贡献)
免责声明:所表达的观点仅代表作者，ETTelecom.com并不一定订阅它。乐动体育1002乐动体育乐动娱乐招聘乐动娱乐招聘乐动体育1002乐动体育etelecom.com不对直接或间接对任何人/组织造成的任何损害负责。
The slew of reforms through relief packages and incentives ranging from a four-year break on payment of Adjusted Gross Revenue (\u2018AGR\u2019) dues, enhancing Spectrum life, 100 per cent FDI through automatic route and incentivizing manufacturing of 5G network equipment under PLI scheme, amplifies the fact that the voice of the sector is finally being heard. Demand for data is exploding amidst rapid digitization and these reforms are igniting hopes of fueling investments in new technology that is connecting Bharat with India.
Now all eyes are on Budget 2022 to further the momentum by laying the groundwork for strong fiscal policies to incentivize players for the forthcoming 5G spectrum auction.
Clarifying the spectrum of \u2018Spectrum\u2019<\/strong>
The relief package announced last year was the perfect curtain raiser and all efforts should now be on ushering the next phase of spectrum reforms. The benefits of the package could be extended to existing spectrum allocations over and above the prospective ones. Review of reserve prices across various bands, liberal payment terms and a judicious review of spectrum caps will help drive competition and customer choice.
From a corporate tax perspective, while there is certainty around tax deductibility of the spectrum cost, one needs clarity on treatment of interest expenditure incurred prior to the date when spectrum has been put to use. Deciding the fate of the interest cost as an allowable expense will be a step in the right direction. This clarification will be essential with the likelihood that most operators will bid for deferred payment option in the auction.
Your recharge is due: Discounting TDS<\/strong>
From a direct tax standpoint, the issue of TDS applicability to discount on recharge vouchers has been a highly litigated issue for some time now and Courts have been divided on the issue. Legal arguments notwithstanding, the fact remains that 5 per cent TDS hurts distributors who operate on very low margins. In the interest of the distributors and the prepaid business at large, the Budget should clarify that TDS should not be applicable to discount on recharge vouchers, or at the very least, lower the TDS rate to 1 per cent.
GST conundrum: Relief for sustaining cash flows<\/strong>
Input tax credit on telecom towers and equipment placed on these towers continues to be a litigious issue. Clarity around the admissibility of input tax credit on telecom equipment is much needed with a view to give uniformity in Department\u2019s position pan India and help meet the industry\u2019s liquidity crisis. GST on spectrum fees is an additional burden on telecom companies, adding to working capital issue. Government must exempt GST on spectrum fees and provide relief to the industry which is plagued with blocked input tax credit.
Ease of operability: Getting signals to the ground<\/strong>
Under the GST regime, compliances have gone up multifold ranging from multiple registrations, return filings, to audits. A centralized unit should be facilitated and return filing requirements and audit procedures should be established for large taxpayers with turnover over a prescribed limit and pan India presence.
PLI 2.0: The necessary booster shot<\/strong>
While the initiative of bringing Telecom under the PLI scheme was lauded by the industry, the short window for application failed to get enough takers. Providing a second window covering more 5G network equipment, e.g., Open Radio Access Network (\u2018ORAN\u2019) for the Scheme will help garner more interest and applications.
Rationalization of regulatory charges<\/strong>
Regulatory levies in India are amongst the highest in the world with operators paying high license fee including USO (\u2018Universal Service Obligation\u2019) levy. USO continues to be collected at 5 per cent of AGR, with 50 per cent of the amount collected remaining unutilized. It would be desirable to put the USO levy into abeyance till the accumulated funds are utilized or at the very least immediately brought down to 3 per cent as recommended by TRAI in 2015 with the balance license fee being set at 1 per cent.
In summary, this year\u2019s budget comes at a crucial juncture and must play its part in ushering a new phase of innovation and global competencies to accelerate India\u2019s road to recovery. Add to this, with the roll out of 5G expected in the coming months, positive reinforcements will bring alive the digital aspirations of 1.3 billion people and help the country move towards a digitally powered economy.
(Purushothaman KG, Partner and Telecom Sector Leader, KPMG India also contributed to the article)<\/em>","blog_img":"","posted_date":"2022-01-24 10:12:16","modified_date":"2022-01-24 10:13:06","featured":"0","status":"Y","seo_title":"Budget 2022: Thinking big and acting bold for the telecom sector","seo_url":"budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector","url":"\/\/www.iser-br.com\/tele-talk\/budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector\/5203","url_seo":"budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector"},img_object:["","retail_files/author_1610542678_79703.jpg"],fromNewsletter:"",newsletterDate:"",ajaxParams:{action:"get_more_blogs"},pageTrackingKey:"Blog",author_list:"Naveen Aggarwal",complete_cat_name:"Blogs"});" data-jsinvoker_init="_override_history_url = "//www.iser-br.com/tele-talk/budget-2022-tinking-big-and-acting-bold-for-the-telecom-sector/5203";">
