9月22日，印度正式实施商品与服务税(GST)重大改革，推行简化的两级税率结构，并扩大免税范围。 在税改实施前夕的9月21日，印度总理莫迪发表讲话表示，印度真正的敌人是"对外国的依赖"。他强 调，印度要实现繁荣并确保"和平与稳定"，就必须自力更生。 力度空前 印度此次税改力度空前。原本复杂的四档税率结构(5%、12%、18%和28%)被简化为5%和18%两档。日 用品税率从18%下调至5%，包括牙膏、洗发水等日用品；小型汽车、空调和电视等商品的税率则从28% 下调至18%。 所有个人人寿保险和健康保险中的商品及服务税被取消。此外，印度政府还决定自9月22日起全面取消 实施八年的商品及服务税(GST)补偿税机制。 印度财政部测算，此举将导致中央与地方财政合计减少约4800亿卢比(约合人民币389亿元)的税收。 莫迪政府此次减税是内忧外患双重压力下的被迫之举。 从外部环境来看，8月25日美国总统特朗普宣布对印度商品加征50%关税，这一重拳直接打击了印度经 济的要害。 《联合早报》指出，印度人口14亿，是美国消费品的主要市场，这些产品通常从美国在线零售商亚马逊 购买。多年来，美国品牌的影响力已深入到印度小城镇。但在 ...

Group 1 - The Indian government has announced a reduction in the Goods and Services Tax (GST) on various consumer goods to stimulate domestic demand and counteract economic challenges posed by U.S. tariffs [1][2] - The GST structure will be simplified to two rates of 5% and 18%, down from the current four rates, addressing long-standing criticisms regarding its complexity [2] - Specific tax reductions include lowering the GST on daily consumer products like toothpaste and shampoo from 18% to 5%, and on small cars, air conditioners, and televisions from 28% to 18% [2] Group 2 - The tax cuts are expected to boost domestic consumption, with previous personal income tax cuts in February further supporting this trend [3] - Companies in the fast-moving consumer goods sector, such as Hindustan Unilever and Godrej Industries, as well as consumer electronics firms like Samsung, LG, and Sony, are anticipated to see significant revenue increases [3] - Automotive manufacturers, including Maruti, Toyota, and Suzuki, are also expected to benefit from the reduced GST rates [3]