LIST OF CHARTS PRIMARY DATA

Transcription

1 LIST OF CHARTS PRIMARY DATA No TITLE PAGE No. C1 - P1 Bar Graph of number of members in tax team 155 C2 - P2 Pie Chart of whether separate indirect IDT team 156 C3 - P3 Bar graph of number of indirect tax IDT members in tax team 157 C4 - P3 C5 - P4(a) C6 - P4(b) C7 - P4(c) C8 - P4(d) C9 - P5(a) C10 P5(a) C11 P5(b) C-12 P5(b) C13- P5(c) C14- P5(c) C15- P5(d) Pie Chart of number of indirect tax IDT members in tax team Pie chart of percentage of IDT paid to total tax paid FY Pie chart of percentage of IDT paid to total tax paid FY Pie chart of percentage of IDT paid to total tax paid FY Bar graph of percentage of IDT paid to total tax paid FY , FY , FY Doughnut chart showing response to question on whether existing provisions on timing of payment of service tax Bar chart showing response to question on whether existing provisions on timing of payment of service tax existing provisions on value of taxable service are clear & plain Bar Chart showing response to question on whether existing provisions on value of taxable service are clear & plain existing provisions on method of payment of service tax Bar Chart showing response to question on whether existing provisions on method of payment of service tax existing provisions on applicability of service tax are clear & plain

2 C16- P5(d) C17- P6 C-18 - P7 C-19 - P8 C-20 - P9 C21 - P10 C22- P10g C23- P11 C24 - P12 C25 - P13 C26 - P14 C27 - P14a C28 - P15-16 C29 - P17 C30 - P18a Bar Chart showing response to question on whether existing provisions on applicability of service tax are clear & plain Pie Chart showing response to question on whether department/tax authorities apply existing provisions fairly Pie chart showing response to question on whether practical difficulties faced in compliances under the current service tax laws Pie Chart showing response to question on whether practical difficulties faced on technical issues i.e. applicability of service tax to actual transactions Pie Chart showing response to question on is the available legislation in context of proposed GST satisfactory or do you feel the need for more clarity Pie chart showing whether respondents satisfied with specific provisions of law as they stand currently in relation to financial services industry Pie Chart whether the current law is clear on the taxability of interchange income received by issuing banks Pie Chart showing whether respondents are aware of GST provisions globally for application in proposed GST in India Pie Chart showing whether respondents prefer IGST or CVAT model for dual GST Pie Chart showing whether more clarity is required in existing POPS from the perspective of interstate GST Pie Chart showing whether department has issued audit notices like EA 2000 audit, CERA etc. Pie Chart showing whether the issues raised during audit were resolved Bar Chart showing whether services of external consultants are required currently for service tax matters and whether a rise in the said requirement is envisaged with GST Bar chart showing if services of external consultants are required what is the nature of the services and the nature of services for which the dependence on the external consultant is high Bar Chart showing time spent currently on service tax compliances

3 C31 - P18b C32 - P19 C33 - P20 C34 - P21 C35 - P22 C36 - P23 C37 - P24 C38 - P25 C39 - P26 C40 - P27 C41 - P28 C42 - P29 C43 - P30 C44 - P31 C45 - P32 C46 - P33 C47 - P34-1 C48 - P34-2 Pie Chart showing whether time spent on service tax compliances will increase or decrease with introduction of GST Pie Chart showing whether current service tax compliances are easier than direct tax compliances Bar Chart showing whether exclusions to input services is fair Doughnut Chart showing whether 50% reversal mandated for financial service industry in India is fair Pie Chart showing whether current provisions in relation to exports are clear Pie Chart showing whether any issues arising out of amendment to the Export Rules Pie Chart showing whether the exemptions provided under current laws are too many/too less or right? Specially in relation to coming GST Pie Chart showing whether the proposed threshold exemption limit for services under GST is correct provisions in relation to financial services are unambiguous Pie Chart showing whether GST is easier or more difficult than current service tax provisions Pie Chart showing whether respondents prefer Multistate registrations & compliances or Centralized in a dual GST system Pie Chart showing whether the related business has a policy/plan in place to cope with GST Bar Chart showing whether the current software system is equipped to handle the proposed GST Pie Chart showing whether there are any software solutions to handle the proposed GST Bar Chart showing whether GST is a fair tax 220 Pie Chart showing whether the proposed GST rate of approx. 27% is right Bar chart showing time spent currently on queries/audits and resulting litigation Bar Chart showing time spent on administration and development activities arising out of changes in tax laws

4 C49 - P34-3 C50 - P36 C51 - P37 C52 - P38 Bar Chart showing time spent on compliances 227 Pie Chart showing whether the current indirect tax administration is better than direct tax administration Bar Chart showing whether as a taxpayer there is an opportunity to raise their voice in indirect tax policy matters Pie Chart showing whether the proposed GST is perceived as a predominantly compliance tax or technical tax LIST OF TABLES SECONDARY DATA No TITLE PAGE No. S1 Table of current rates of chief indirect taxes to be included in CGST & SGST S2 Table of GST/VAT rates globally & S3 Table for Data for contribution by taxes to the economy 112 S4 Table of Total Tax to GDP Ratio - India 113 S5 Table for Ratio of Direct and Indirect taxes to GDP - India 114 S6 S7 S8 S9 total tax collections - Global total tax collections - Australia total tax collections - Brazil total tax collections - India S10 Table of Contribution of service sector in total GDP - India & & 163 S11 Table for Increase in contribution of service sector to total GDP - India 120

5 S12 Table for Share of banking & insurance sector in total GDP India S13 Table showing Nature of Statistical Error 238 S14 Table showing Value of Z as per table 239 LIST OF CHARTS SECONDARY DATA No TITLE PAGE No. C1 - S1 Graph of current rates of chief indirect taxes to be included in CGST & SGST 110 C2 - S2 Graph of GST/VAT rates globally C3 - S3 Graph for Data for contribution by taxes to the 113 economy C4 - S4 Graph of Total Tax to GDP Ratio - India 114 C5 - S5 Graph for Ratio of Direct and Indirect taxes to GDP India C6 - S6 C7 - S7 C8 - S8 C9 - S9 C10 - S10 C11 - S11 in total tax collections - Global in total tax collections - Australia in total tax collections - Brazil in total tax collections - India Pie chart for Contribution of service sector in total GDP - India Line Graph for Increase in contribution of service sector to total GDP - India

6 C12 - S12 Line graph for Share of banking & insurance sector in total GDP - India 122