Comisión contra Bélgica.
3. Compatibilidad de los impuestos de salida con el Derecho Internacional Tributario.
22. Gas rate for general use
Basic monthly charge: -Rate per kg: 0.54～1.18 Basic monthly charge: -Rate per kg: 30～65Source: Indane Gas
Charge calculation method: Rent LPG cylinders (14.2 kg) first and then replace them at 419.5 INR per cylinder. The number of subsidized LPG cylinders is limited to 9 a year per household. If the number exceeds 9, the price per cylinder is 917 INR.
Type of gas: LPG
23. Container transport
(40ft container) Export to
Japan
1,901
104,516
Source: "K" Line India Pvt. Ltd. Plant name (city): Bangalore Nearest port: Bangalore ICD
Export to Japan: Bangalore ICD → Port of Yokohama [Details of freight]
[Bangalore ICD → Port of Chennai] 27,500 INR
[Port of Chennai → Port of Yokohama] 1,000 USD + port facility fee (ISPS) 9 USD + seal fee 3 USD + port loading fee (THC) (Port of Chennai) 6,000 INR + CFS (CONCOR) charge 6,500 INR + B/L fee 2,500 INR + B/L surrender charge 1,000 INR + service tax 12.36% (only fees paid in INR)
24. Container transport
(40ft container) Export to third
country: Nearest port
4,679
257,251
Source: "K" Line India Pvt. Ltd. Plant name (city): Bangalore Nearest port: Bangalore ICD
Third-country destination port: Port of Los Angeles
Export to third country: Bangalore ICD → third-country destination port (Port of LA) [Details of freight]
[Bangalore ICD → Port of Chennai] 27,500 INR
[Port of Chennai → Port of LA] 3,750 USD + fee for prior application for freight to the US (ACD) 25 USD + port facility fee (ISPS) 12 USD + seal fee 3 USD + THC (Port of Chennai) 6,000 INR + CFS (CONCOR) charge 6,500 INR + B/L fee 2,500 INR + B/L surrender charge 1,000 INR + service tax 12.36% (only fees paid in INR)
25. Container transport
(40ft container) Import from
Japan
3,002
165,059
Source: "K" Line India Pvt. Ltd. Plant name (city): Bangalore
Import from Japan: Port of Yokohama → Bangalore IDC [Details of freight]
[Port of Yokohama → Port of Chennai] 1,600 USD + container adjustment fee (CIIS) 400 USD + port facility fee (ISPS) 11 USD + port loading fee (THC) 6,000 INR + IHC (Chennai → Bangalore) 29,000 INR + CFS 7,000 INR + DOFee 3,000 INR + documentation charge 1,000 INR + container cleaning charge 1,750 INR + survey fee 750 INR + service tax 12.36%
26. Regular gasoline price
(1 liter)
1.35
74
Source: Indian Oil27. Diesel oil price (1liter)
0.95
52
Source: Indian OilT
ax
28. Corporate income tax rate
29. Personal income tax rate
(highest rate, %)
30. Value-added tax (VAT)
(standard rate, %)
Standard tax rate: 14.5%
Specific capital goods, raw materials, necessities of living, etc.: 5.5% Jewels: 2%
31. Tax on interest remitted to
Japan (highest rate, %)
32. Tax on dividends remitted
to Japan (highest rate, %)
33. Tax on royalties remitted to
Japan (highest rate, %)
34. School fee of Japanese
School (Japanese Saturday
School)
Monthly tuition fee: 24 (primary school), 33 (secondary school) Enrollment fee: 18 (no refund)
Maintenance fee: 4 (monthly)
Monthly tuition fee: 1,300 (primary school), 1,800 (secondary school), Enrollment fee: 1,000 (no refund)
Maintenance fee: 200 (monthly)
Source: Japan Chamber of Commerce and Industry in Bangalore School name: Japanese School of Bangalore
Location: Bangalore
35. School fee of International
Monthly tuition fee: 730 (lower grades of primary school)
In USD
Source: Stone Hill International School School name: Stone Hill International School Location: Bangalore
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14.0%(VAT)(standard rate)
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INR
Remarks
1. Workers
(general workers)
324/month
17,185/month
Source: Survey of Japanese-Affiliated Firms in Asia and Oceania (FY 2012 survey), used average exchange rates against US dollar as of October 2012
Regular employment; Base salary; Workers with about 3 years work experience
Total annual burden per employee (including basic salary, various allowances, pay for overtime, bonus, etc.): 5,207USD(276,498INR)
2. Engineers
(mid-level engineers)
611/month
32,467/month
Source: same as above
Base salary; Engineers of vocational college or university graduate level or above with about 5 years work experience
Total annual burden per employee (including basic salary, various allowances, pay for overtime, bonus, etc.): 10,540USD(559,692INR)
3. Managers
(department chief level)
1,236/month
65,633/month
Source: same as above
Regular employment; Base salary; Managers of university graduate level or above with about 10 years work experience
Total annual burden per employee (including basic salary, various allowances, pay for overtime, bonus, etc.): 21,606USD(1,147,269INR)
4. Staffs, Non-manufacturing
(general level)
418/month
22,169/month
Source: same as above
Regular employment; Base salary; Staff with about 3 years work experience
Total annual burden per employee (including basic salary, various allowances, pay for overtime, bonus, etc.): 6,395USD(339,597INR)
5. Managers, Non-
manufacturing
(department chief level)
1,074/month
57,007/month
Source: same as above
Base salary; Managers of university graduate level or above with about 10 years work experience
Total annual burden per employee (including basic salary, various allowances, pay for overtime, bonus, etc.): 16,503USD(876,304INR)
6. Shop staffs (Apparel)
104/month
5,700/month
Source: TeamLease National Survey on Wage Trends (2012)* Sales staff employed less than a year7. Shop staffs (Food)
n.a.
n.a.
NA8. Legal minimum wage
109/month
5,970/month
Revised on Apr 1, 2012Machine operator, skilled worker (including a cost-of-living allowance of 2,219 INR)9. Bonus payments
(fixed bonus + variable bonus)
1.06 month
See the left
Source: Survey of Japanese-Affiliated Firms in Asia and Oceania (FY 2012 survey)10. Social security burden ratio
11. Nominal wage increase rate
12. Industrial estate (land)
purchase rate
(1)27/m2
(2)157/ｍ2
(1)1,483/m2
(2)8,649/m2
(1) Source: State Industries Promotion Corporation of Tamil Nadu (government-affiliated) Industrial estate name: Oragadam Industrial Estate
(2) Source: Mahindra World City Development (private) Industrial estate name: Mahindra World City Industrial Zone * In both industrial estates, taxes/expenses not included
13. Industrial estate rent
n.a.
n.a.
14. Office rent
12/m2/month
677/m2/month
Source: Cushman & Wakefield
District: Anna Salai (center of Chennai)
Security deposit equal to 6 to 10 month's rent required Taxes/expenses not included
15. Store/showroom rent in the
city center
21/m2/month
1,182/m2/month
Source: Cushman & Wakefield St./facility name: T. Nagar Taxes/expenses not included
16. Housing rent for resident
agent
2,910～5,093/month
160,000 ～
280,000/month
Source: Cushman & Wakefield
District: Boat Club (southern part of Chennai) Housing type: condominium
Area; 1,650 – 3,000 sq. ft.
Security deposit equal to a 10 months' rent required; if a residential real-estate agent intermediates, pay the agent one month's rent as a deposit.
17. Electricity rate for business
use (per kWh)
Basic monthly charge: (1)5.46 (2)5.46 Rate per kWh: (1)0.10 (2)0.13
Basic monthly charge: (1)300/KVA (2)300/KVA Rate per kWh:
(1)5.50 (2)7.00
Source: Tamil Nadu Public Electric Power Company (1) Industrial, (2) Commercial
Rate for "high tension" in both cases
The minimum rate is fixed according to estimated power; tax not included
18. Electricity rate for general
use (per kWh)
Basic monthly charge: 0.36 ～0.73
Rate per kWh: 0.02～0.10
Basic monthly charge: 20 ～40
Rate per kWh: 1.00～5.75
Source: Tamil Nadu Public Electric Power Company 1.1 INR for 25 kWh or less; 5.75 INR for 301 kWh or more Electricity tax is not imposed on household use
19. Water rate for business use
(per cu.m)
Basic monthly charge: (1)7.28 (2)11.8 Rate per cu.m: (1)0.64 (2)1.09
Basic monthly charge: (1)400 (2)650
Rate per cu.m: (1)35 (2)60
Source: Chennai Water Bureau (1) Consumption of up to 500 m3 (2) Consumption of more than 500 m3
* Sewerage charge (25% of consumption) and taxes (water tax, sewerage charge) not included
20. Water rate for general use
(per cu.m)
Basic monthly charge: 0.91 Rate per cu.m:
(1)0.05 (2)0.18 (3)0.27 (4)0.45
Basic monthly charge: 50 Rate per cu.m:
(1)2.5 (2)10 (3)15 (4)25
Source: Chennai Water Bureau
(1) Consumption of up to 10 m3; (2) Consumption of 11 to 15 m3 (3) Consumption of 16 to 25 m3; (4) Consumption of 25 m3 or more
* Sewerage charge (25% of consumption) and taxes (water tax, sewerage charge) not included
21. Gas rate for business use
Rate per kg: 1.71
Rate per kg: 94
Source: Indane GasRent LPG cylinders (19 kg) first and then replace them at 1,788 INR per cylinder.Chennai (India)
US$1 = 54.9780 INR (Interbank rate as of Jan.7, 2013)
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