India’s parliament has approved a long-awaited overhaul¹ of the country’s fragmented tax system to create a genuine single market in one of the most significant reforms to the Indian economy since liberalisation began 25 years ago.

印度国会已批准对该国碎片化的税收制度实施一场外界期待已久的彻底改革，以打造出一个真正的单一市场。这将是印度经济自25年前开放以来经历的最重大改革之一。

The bill, debated in New Delhi for almost a decade, will amend² the constitution to permit replacing the current patchwork³ of national, state and local levies⁴ with a single, unified⁵ value added tax system.

这项法案在新德里争论了将近十年，它将对宪法进行修改，允许用一个统一的增值税制度来取代目前由国税、邦税和地方税拼凑成的税制。

Economists⁶ believe modernising India’s existing antiquated⁷, inefficient⁸ tax system will significantly stimulate⁹ the economy, potentially adding 1.5 to 2 percentage points to GDP growth a year.

经济学家认为，对印度目前陈旧低效的税制进行现代化改革，将为印度经济带来显著的刺激，其国内生产总值(GDP)年增速可能因此提高1.5到2个百分点。

The new goods and services tax will also help Prime Minister Narendra Modi’s drive to promote Indian manufacturing by reducing the heavy burden of cascading¹⁰ taxes — or tax on tax — on locally made products.

新的商品服务税还有助于印度总理纳伦德拉•莫迪(Narendra Modi)推动印度制造业发展，因为它减轻了本地制造产品背负的沉重的级联税（即税上加税）负担。

“It’s a transformative change for the country,” said Naushad Forbes, president of the Confederation of Indian Industry and co-chairman of Forbes Marshall, which makes boilers¹¹ and industrial equipment.

印度工业联合会(Confederation of Indian Industry)主席、锅炉和工业设备生产商Forbes Marshall的联席董事长纳乌沙德•福布斯(Naushad Forbes)表示：“这是印度的一次变革。”

The new regime, in which companies can claim tax credits for tax already paid by their suppliers, is also expected to improve tax compliance¹², boosting government revenues in the long run. Industry groups say it will be far easier to transport goods between different Indian states, something that at present is a bureaucratic¹³ and logistical challenge.

新税制——企业可就其供应商已缴纳的税申请税收抵免——还有望改善税务合规，长远来说可增加政府收入。行业组织表示这将极大地方便印度各邦间的货物运输，目前这种运输因官僚体制和物流问题面临很大困难。

The benefits will also be cheered by foreign companies such as Japanese and western carmakers, and brands including Ikea, H&M, Gap and Zara, which now sell their goods to Indian consumers.

此次税改带来的好处还将受到外国企业的欢迎，比如日本和西方汽车制造商、以及现在向印度消费者销售产品的宜家(Ikea)、H&M、Gap和Zara等品牌。