解密电信PLI方案
“这些指导方针似乎很全面，要求也经过了深思熟虑。它们澄清了在各种行业咨询中积极讨论的大多数关键方面。这应该是全球制造商进行更大规模投资的推动者，也是印度公司在电信和网络领域增长的催化剂。”
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
Let us look at the salient features of the guidelines and break them down to understand them better.
Qualification criteria:<\/strong>The guidelines lay down the following revenue and investment criteria:
Particulars<\/strong><\/td> | Global companies<\/strong><\/td> | Domestic companies<\/strong><\/td> | MSMEs<\/strong><\/td> <\/tr> | Minimum Consolidated global manufacturing revenue in 2019-20<\/td> | > INR 10,000crores<\/td> | > INR 250crores<\/td> | > 10crores<\/td> <\/tr> | Minimum incremental investment<\/td> | <\/td> | INR 100 crores<\/td> | INR 10 crores<\/td> <\/tr> <\/tbody> <\/table> | The consolidated global manufacturing turnover shall be considered for electronics, telecom and networking segments. The high base year turnover could be a deterrent for new age companies who have recently entered this segment in the wake of emerging technologies and innovation. Furthermore, product categories and manufacturing segments in the electronics, telecom and networking segments can be widely interpreted so companies should carefully assess their product categories and manufacturing segments. Selection process:<\/strong> Owing to the fixed budgetary outlay, the guidelines suggest a limit to the number of beneficiaries to 10 for MSMEs and non- MSME (minimum three domestic companies) respectively, ranked in order of their committed cumulative incremental investment. Further, in the event of multiple applications at the same level of investment, ranking will be made as per global manufacturing revenue of companies in the base year. Applicants with a higher investment commitment may have a better chance for selection. They must however bear in mind that where the commitment of investment is higher, the calculation of minimum incremental threshold and minimum investment for a particular year shall be based on that committed investment. No incentive shall be available if they fail to achieve the committed target in any year. The policy makers allow for scope of including more applicants in case the entire budgetary outlay is not met by 10 applicants. This is an opportunity for more companies to be part of this initiative. Investment criteria:<\/strong> Guidelines follow the concept of investment as laid down under the PLI schemes for other sectors and allow investment under plant & machinery, research & development (R&D), transfer of technology (ToT) and other associated utilities. Similar to majority of the schemes, investment under land and building will not be eligible. Investment under R&D and ToT has been capped at 15% and 5% respectively of total committed investment with the exclusion of manpower cost in captive R&D, which is a significant component of R&D costs. The companies driven by development of future technologies spend a large portion of their turnover on R&D, some research being outsourced to specialized contract R&D. This may mean that companies need to invest more in plant & machinery. Incentive calculation and disbursement:<\/strong> Incentives under the scheme will be granted for a period of five years provided applicants meet the yearly conditions of percentage of committed incremental investment and sales turnover. Claims would have to be filed within nine months from the end of FY i.e. by 31 December to which the claim pertains. An additional compliance has been incorporated which requires a reconciliation of incremental investment and sales to adjustments made due to credit notes up to 31st December. The disbursement claims will be restricted to 85% of eligible claim, pending submission of this reconciliation statement. The applicants must create a robust mechanism to ensure real time compliances with key disbursement criteria to avoid delay in receiving the refunds being an annual phenomenon. This PLI scheme, effective 1st April 2021 should contribute towards making India Atmanirbhar, globally competitive and creating world class infrastructure. The scheme is also expected to bring an investment of around Rs 3,000 crore and generate large direct and indirect employment which will be in line with the larger objective of \u201cMake in India\u201d. The DoT estimates that full utilisation of the scheme funds is likely to lead to incremental production of around Rs 2.4 Lakh Crores with exports of around Rs 2lakh crores over five years. Considering the limited number of approvals, it is imperative for the industry to evaluate the scheme guidelines and make the right decisions within stipulated timelines to qualify under the scheme. The scheme does provide substantial incentive for manufacturing in India and is focussed to incentivise future technologies and large-scale manufacturing. The guidelines seem to be comprehensive and the requirements well thought through. They clarify most key aspects which were active discussion points in various industry consultations. This should be an enabler for larger investments from global manufacturers as well as a catalyst for growth for Indian companies in the telecom and networking sector. (Sourabh Jain, senior tax professional, EY also contributed to the article) <\/em>","blog_img":"","posted_date":"2021-06-09 13:26:10","modified_date":"2021-06-09 13:31:05","featured":"0","status":"Y","seo_title":"Decrypting telecom PLI scheme","seo_url":"decrypting-telecom-pli-scheme","url":"\/\/www.iser-br.com\/tele-talk\/decrypting-telecom-pli-scheme\/4964","url_seo":"decrypting-telecom-pli-scheme"}">
政府于2021年2月批准了国内电信和网络设备制造的生产联动激励(PLI)计划，预算总支出为12,195亿卢比。该计划的功能指南于2021年7月3日由电信部(DoT)通知，允许制造商申请。在线申请门户网站也为公司注册提供了服务。
让我们来看看这些指导方针的显著特征，并将其分解以更好地理解它们。 资格标准:《指引》规定了以下收入和投资标准:
综合全球制造营业额应考虑电子、电信和网络部门。随着新兴技术和创新的出现，高基准年营业额可能会阻碍新时代公司进入这一领域。此外，电子、电信和网络领域的产品类别和制造部分可以广泛解释，因此公司应该仔细评估其产品类别和制造部分。 选择过程:由于预算支出固定，指导方针建议将中小微企业和非中小微企业(至少三家国内公司)的受益人数分别限制在10个，按承诺的累计增量投资排序。此外，如果在同一投资水平上有多个申请，则将根据基准年企业的全球制造业收入进行排名。 投资承诺高的申请人可能有更好的机会被选中。但是，它们必须铭记，在承诺投资较高的情况下，计算某一特定年份的最低增量门槛和最低投资应以承诺投资为基础。如在任何一年未能达到承诺的指标，则不提供任何奖励。的政策如果10名申请者不能满足全部预算支出，则制作者允许更多的申请者参与。这是一个机会，让更多的公司成为这一倡议的一部分。 投资标准:指导方针遵循PLI计划为其他部门规定的投资概念，并允许在工厂和机械、研究和开发(R&D)、技术转让(ToT)和其他相关公用事业方面进行投资。与大多数计划一样，土地及楼宇投资项目将不获豁免。 研发和总投资的上限分别为承诺投资总额的15%和5%，不包括自保研发的人力成本，后者是研发成本的重要组成部分。在未来技术发展的驱动下，企业将营业额的很大一部分用于研发，一些研究被外包给专门的合同研发。这可能意味着公司需要在厂房和机器上投资更多。 激励计算与发放:在计划下，申请人须符合每年承诺增量投资及销售营业额百分比的条件，才可获得为期五年的奖励。索赔必须在会计年度结束后9个月内提出，即在索赔所涉及的12月31日之前提出。另外还纳入了一项合规规定，要求将增量投资和销售与截至12月31日的信贷票据所作的调整进行对账。在提交此对账单之前，付款索赔将限制在合格索赔的85%。申请人必须建立一个健全的机制，确保实时遵守关键的支付标准，以避免延迟收到退款成为每年的现象。 这项PLI计划将于2021年4月1日生效，将有助于使印度在阿特马尼巴尔具有全球竞争力，并创造世界级的基础设施。该计划预计还将带来约300亿卢比的投资，并创造大量直接和间接就业，这将符合“印度制造”的更大目标。交通部估计，充分利用该计划资金可能会导致5年内产量增加约24万亿卢比，出口约20万亿卢比。 考虑到批准的数目有限，业界必须评估计划指引，并在规定的时限内作出正确的决定，以符合计划的资格。该计划确实为印度的制造业提供了实质性的激励，重点是激励未来的技术和大规模制造业。这些指导方针似乎很全面，要求也经过深思熟虑。它们澄清了在各种行业咨询中积极讨论的大多数关键方面。这将促进全球制造商进行更大规模的投资，并促进印度公司在电信和网络领域的增长。 (安永高级税务专业人士Sourabh Jain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。 Let us look at the salient features of the guidelines and break them down to understand them better. Qualification criteria:<\/strong>The guidelines lay down the following revenue and investment criteria:
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