印度2026-27年预算将MAT改为最终税, 减税率减到14%, 允许企业有限使用信贷, India's 2026-27 budget changes MAT to a final tax, cuts rate to 14%, and allows limited credit use for firms switching to 22% tax regime.

印度2026-27年的联邦预算从2026年4月1日起对最低替代税(MAT)进行了重大改革,使MAT成为最终税,将来不再结转信贷。 India’s 2026-27 Union Budget introduces a major overhaul of the Minimum Alternate Tax (MAT), effective April 1, 2026, making MAT a final tax with no future credit carry-forwards. MAT税率从15%降至14%,转而采用22%的新公司税制的公司可动用其年税负债的25%来抵消原有的MAT信用额。 The MAT rate is reduced from 15% to 14%, and companies switching to the new 22% corporate tax regime can use up to 25% of their annual tax liability to offset pre-existing MAT credits. 对电子制造业收入的推定征税下的非居民实体可免交MAT。 Non-resident entities under presumptive taxation for electronics manufacturing income are exempt from MAT. 改革的目的是简化遵守税收规定的情况,提高现金流动的可预测性,鼓励向较低税率制度转移,尽管在旧制度下维持营业的公司如果有利可图,可能会面临更高的有效税费。 The reform aims to simplify tax compliance, improve cash flow predictability, and encourage migration to the lower-rate regime, though firms staying under the old system may face higher effective tax costs if profitable.