工业界组织印度工商联合会（CII）周日将商品及服务税（GST）委员会决定将某些违法行为非刑事化并合理化执法权力，称为一项重大的制度性改革，并表示此举标志着向基于信任的经济治理转变，为印度下一代经济改革提供了范例。
Industry body CII on Sunday described the GST Council’s decisions to decriminalise certain offences and rationalise enforcement powers as a significant institutional reform, saying the move marks a shift towards trust-based economic governance and offers a model for India’s next generation of economic reforms.
关于GST委员会10月8日会议作出的决定，CII表示，这种共识驱动的方式展示了中央与各邦如何在棘手改革上合作，以改善政府与企业的关系。
CII总干事钱德拉吉特·巴纳吉（Chandrajit Banerjee）表示：“GST委员会的决定值得作为里程碑式的制度性改革获得特别认可。我们高度赞赏总理纳伦德拉·莫迪（Narendra Modi）和财政部长尼尔马拉·西塔拉曼（Nirmala Sitharaman）在推动这一变革中的领导作用，以及各邦政府在涉及执法、税收保护和纳税人权利等敏感问题上达成共识所发挥的建设性作用。”
On the decisions taken at the GST Council’s October 8 meeting, CII said the consensus-driven approach showed how the Centre and states could work together on difficult reforms to improve the relationship between the government and businesses.CII Director General Chandrajit Banerjee said, ”The GST Council’s decisions deserve special recognition as a landmark institutional reform. We deeply appreciate the leadership of Prime Minister Narendra Modi and Finance Minister Nirmala Sitharaman in advancing this transformation, and the constructive role of state governments in achieving consensus on an issue involving sensitive questions of enforcement, revenue protection and taxpayer rights”.Banerjee highlighted that reaching agreement on such fundamental changes is a substantial achievement of cooperative federalism.
巴纳吉强调，就此类根本性变革达成一致，是合作联邦制的一项实质性成就。这表明中央与各邦愿意重新审视既定的监管做法，转而更多地信任合法企业。
It demonstrates the willingness of the Centre and states to reconsider established regulatory practices in favour of greater trust in legitimate enterprise.
GST委员会在10月8日举行的第57次会议上建议，取消GST法下的逮捕条款，将提起公诉的门槛从1000万卢比提高至5000万卢比，缩减《中央商品及服务税法》（CGST Act）第132条规定的特定违法行为范围，并合理化监禁条款。
At its 57th meeting on October 8, the GST Council recommended removing arrest provisions under the GST law, raising the threshold for prosecution from ₹ 1 crore to ₹5 crore, narrowing certain specified offences under Section 132 of the CGST Act and rationalising imprisonment provisions.
建议还赋予司法机关更大的量刑自由裁量权，包括仅处以罚款的选项，以及取消最低六个月监禁的规定。
The recommendations also provide for greater judicial discretion in sentencing, including the option of imposing only a fine and removing the minimum six-month imprisonment provision.
拟议修改旨在将真正的商业纠纷和程序性疏漏，与蓄意的税务欺诈和偷税漏税区分开来。
The proposed changes seek to distinguish genuine commercial disputes and procedural lapses from deliberate tax fraud and evasion.
它们需要必要的立法修正案才能实施。CII表示，这些变化将特别惠及中小微企业和首代企业家，通过减少与不成比例的刑事后果相关的不确定性、声誉风险、法律成本和管理中断。“这项改革的重要性不仅仅在于某些执法权力被撤销。关键在于，商品与服务税委员会已认识到，有效的税务管理无需依赖刑事制裁的威胁。这是近年来最具影响的信任式治理步骤之一，尤其是考虑到商品与服务税几乎覆盖了经济的每一个领域，”班纳吉表示。
They require the necessary legislative amendments for implementation.CII said the changes would particularly benefit MSMEs and first-generation entrepreneurs by reducing uncertainty, reputational risks, legal costs and management disruptions associated with disproportionate criminal consequences.”The importance of this reform is not simply that certain enforcement powers are being withdrawn. It is that the GST Council has recognised that effective tax administration need not depend on the threat of criminal sanctions. This is one of the most consequential steps towards trust-based governance in recent years, particularly given the reach of GST across virtually every sector of the economy,” Banerjee stated.
这表明对合法企业的信心，以及对现代税务管理通过更好的信息、技术和有针对性的执法来保护税收的信心。他补充说，行业必须认识到这种监管理念转变的重要性。CII还指出，中央间接税与海关委员会于10月26日发布的通告，解决了与注册、通知和裁决相关的实际问题，包括需要以证据证实欺诈指控、在税务通知中提供更大清晰度，并确保有理由的裁决。
It signals confidence in legitimate enterprise and in the ability of modern tax administration to protect revenue through better information, technology and targeted enforcement. Industry must recognise the significance of this change in regulatory philosophy, he added.CII also noted that the Central Board of Indirect Taxes and Customs circulars issued on October 26 addressed practical concerns relating to registration, notices and adjudication, including the need to substantiate allegations of fraud with evidence, provide greater clarity in tax notices and ensure reasoned adjudication.
它表示，这些措施，加上委员会关于加快退税、进项税抵免和合规简化的决定，可以提高营运资金效率，减少可避免的争议，并使税务管理更具可预测性，尽管其全部影响将取决于各司法管辖区的一致实施。“信任式治理并非削弱执法，而是让执法更加精准、公平和有效。”
It said these measures, along with the Council’s decisions on faster refunds, input tax credit and compliance simplification, could improve working capital efficiency, reduce avoidable disputes and make tax administration more predictable, although their full impact would depend on consistent implementation across jurisdictions.”Trust-based governance is not about weakening enforcement. It is about making enforcement more precise, fair and effective.
在商品及服务税（GST）推出近十年后，印度的数字税务基础设施、电子发票、电子申报和数据分析，提供了相当大的能力来识别故意逃税行为并进行针对性执法。“现代税收制度应让诚实纳税人更容易合规，让故意违法者更难逃税，”班纳吉说。
Nearly a decade after GST’s introduction, India’s digital tax infrastructure, e-invoicing, electronic returns and data analytics provide considerably greater capacity to identify deliberate evasion and target enforcement appropriately.”A modern tax system should make compliance easier for honest taxpayers and evasion more difficult for those who deliberately violate the law,” Banerjee said.CII said the Council’s approach could serve as a model for the next phase of economic reforms, which would require closer coordination between the Centre, states and local authorities in areas such as land use, construction permissions, labour administration, utility connections, logistics and local regulatory approvals.”
印度工商会（CII）表示，理事会的做法可为下一阶段经济改革提供范例，这将要求中央、各邦和地方政府在土地利用、建设许可、劳工管理、公用事业接入、物流和地方监管审批等领域加强协调。“印度下一阶段的经济转型将越来越多地依赖合作联邦制。对投资、制造和企业增长的许多剩余障碍，都位于中央、邦和地方法规的交汇处，”班纳吉说。
India’s next phase of economic transformation will depend increasingly on cooperative federalism. Many of the remaining barriers to investment, manufacturing and enterprise growth lie at the intersection of Central, state and local regulations,” Banerjee said.
他强调，需要在土地、劳工、建设、公用事业和地方许可等方面实现类似的协调和改革承诺，以提升经商的便利度、降低成本和加快速度。
He emphasised the need for similar coordination and reform commitment across land, labour, construction, utilities and local permissions to improve the ease, cost and speed of doing business.CII said the movement towards trust-based tax governance also places a corresponding responsibility on industry to strengthen voluntary compliance, internal controls, documentation and responsible tax conduct.”
印度工商会表示，向基于信任的税收治理转变，也赋予了工业界相应的责任，即加强自愿合规、内部控制、文档记录和负责任的税务行为。“我们必须以负责任的行为和更强的自愿合规来回应，”班纳吉说。
We must reciprocate through responsible conduct and stronger voluntary compliance,” Banerjee said.