Page 118 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (6) djkjksi.k dk mís'; (Object of Taxation)µoqQN dj bl mís'; ls yxk, tkrs gSa fd mudk foorZu
dj fn;k tk,xk] tSls] ijks{k djA ijUrq oqQN djksa dk ;g mís'; gksrk gS fd ftu ij os yxk, x, gSa os gh mldk
Hkqxrku djsa rFkk mudk foorZu u fd;k tk losQ_ tSls] vk;&djA
(7) LFkkukiUu oLrqvksa dh miyfC/ (Availability of Substitutes)µftl oLrq ij dj yxk;k x;k gS] ;fn
cktkj esa mldh LFkkukiUu oLrq miyC/ gksrh gS rks dj Hkkj dks ljyrk ls foofrZr ugha fd;k tk ldrkA bldk
dkj.k ;g gS fd tSls gh mRiknd djksa dks oLrq osQ ewY; esa 'kkfey djrk gS ewY; c<+ tkrk gS ftlosQ iQyLo:i
miHkksDrk mu LFkkukiUu oLrqvksa dk iz;ksx djus yxrs gSa tks lLrh gksrh gSA ftu oLrqvksa dh dksbZ LFkkukiUu oLrq,¡
ugha gksrh ;fn mu ij dj yxk;k tkrk gS rks foozsQrk vklkuh ls djksa dh jkf'k dks foofrZr dj nsrk gS D;ksafd
miHkksDrk ,slh oLrq dks [kjhnus osQ fy, ckè; gksrk gSA
(8) dj dk vk/kj (Basis of Taxation)µfof'k"V djksa vFkkZr~ la[;k] otu vFkok vkdkj osQ vk/kj ij
yxk, x, djksa dk foorZu fd;k tk ldrk gSA fdUrq oLrq osQ ewY; osQ vk/kj ij (Advalorem) yxk, x,
djksa dk foorZu djuk dfBu gksrk gS D;ksafd tSls&tSls oLrq dk ewY; c<+rk gS djksa dh jkf'k Hkh c<+rh tkrh
gSA

D;k vki tkurs gSa iw.kZ izfr;ksfxrk dh fLFkfr esa dj dh jkf'k dks foo£rr fd;k tk ldrk gSA

(9) mRifÙk osQ fu;e (Laws of Return)µdj osQ foorZu ij mRifÙk osQ fu;eksa dk Hkh izHkko iM+rk gS ftldk
foospu vxz izdkj gSµ
(i) Øekxr mRifÙk ßkl fu;eµ;fn oLrq dk mRiknu] mRifÙk ßkl fu;e osQ vUrxZr gks jgk gS rks bldk
vk'k; ;g gS fd tSls&tSls mRiknu c<+rk gS izfr bdkbZ ykxr esa o`f¼ gksrh gSA vr% tc dj dh jkf'k ewY;
esa tksM+h tkrh gS rks oLrq dk ewY; vf/d c<+ tkrk gS ftlls oLrq dh ek¡x esa deh gksus dh lEHkkouk jgrh
gSA vr% dj dh iw.kZ jkf'k dk foorZu ugha fd;k tk ldrk gSA

fp=k 4(a)

fp=k 4(a) esa S S dj yxus osQ iwoZ dk iwfrZ oØ gS tcfd S S dj yxus osQ ckn dk iwfrZ oØ gSA dj yxus
1 1
2 2
ls iwoZ oLrq dh dher PM gS rFkk dj yxus osQ ckn oLrq dh dher c<+dj P M gks tkrh gSA vr% dher
1
1
esa gksus okyh o`f¼ P Q osQ cjkcj gS vr% oszQrkvksa ij dj dk Hkkj P Q osQ cjkcj gksxk tks dj dh jkf'k P R
1
1
1
ls de gSA nwljs 'kCnksa esa foozsQrkvksa ij iM+us okyk dj dk Hkkj QR osQ cjkcj gSA
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY