SEZ: not all is well
| Author: | Prashant Deshpande |
|---|---|
| Source: | http://www.business-standard.com/india/news/sez-not-all-is-well/432762/ |
| Publication date: | 2011-04-19 |
| Document type: | Information |
| Quoted by: | 查颖 |
| Abstract: |
<p>《经济特区研究资讯》2011年第4期</p>
<p><span lang=EN-US style="FONT-SIZE: 14pt; COLOR: #c00000; FONT-FAMILY: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-bidi-font-weight: bold"><font face="Times New Roman">SEZ: not all is well</font></span></p> <p>Union Budget 2011-12 has been a bitter pill for developers and units in Special Economic Zones from a direct tax perspective in view of the proposal to engulf them under the minimum alternate tax and dividend distribution tax blanket. On the indirect tax front, matters have not been on a smooth sail for SEZs for quite a while. Some of the issues concerning SEZs include applicability of service tax on services provided from SEZs, exemption from tax on services provided to SEZs, and exemption or refund of VAT for sale from Domestic Tariff Area (DTA) to SEZ.<br /> The Finance Minister has attempted to bring some clarity on the indirect tax front in the matter of exemption from service tax for services provided to SEZ. <br />(查颖，摘自：Prashant Deshpande；<a href="http://www.business-standard.com/india/news/sez-not-all-is-well/432762/;2011-04-19">http://www.business-standard.com/india/news/sez-not-all-is-well/432762/;2011-04-19</a>)</p> |
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