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bdkbZ —13% djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV
mi;qZDr rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ uksV
Y v/ksxkeh dj
esa) 20
(çfr'kr 15
nj 10
dh
5
dj
O 40 50 60 70 80 X
vk; Lrj (gtkj esa)
fp=k 4
13-4 fof'k"V dj ,oa ;FkkewY; dj
(Specific Tax and Ad Valorem Tax)
ijks{k vFkok vizR;{k dj nks izdkj osQ gksrs gSaµ
(i) fof'k"V dj (Specific Tax)] (ii) ;FkkewY; dj (Ad Valorem Tax)A
fof'k"V dj os gksrs gSa tks oLrq dh la[;k] vkdkj vFkok Hkkj osQ vk/kj ij yxk, tkrs gSa] tSls] fdlh oLrq
osQ Hkkj ij 50 #i, izfr ehfVªd Vu osQ fglkc ls dj yxk;k tk;sA
;FkkewY; dj os gksrs gSa tks oLrqvksa osQ ewY; osQ vuqlkj yxk, tkrs gSa] tSls] fdlh oLrq osQ ewY; ij 10 izfr'kr
dh nj ls dj yxk;k tk, rks ;g ;FkkewY; dj gksxkA foØ; dj izk;% blh i¼fr ls yxk;k tkrk gSA
mi;qZDr nksuksa dj izfr;ksxh u gksdj ,d&nwljs osQ iwjd gSaA ftu oLrqvksa dh x.kuk djuk dfBu gksrk gS] mu ij
;FkkewY; dj yxk;k tkrk gS rFkk ftu oLrqvksa dk Hkkj Kkr fd;k tk ldrk gSS vFkok x.kuk dh tk ldrh gS]
mu ij fof'k"V dj yxk;k tkrk gSA
fof'k"V djksa osQ xq.k
fof'k"V djksa osQ fuEufyf[kr xq.k gksrs gSaµ
(i) bu djksa dks ,df=kr djuk lqfo/ktud gksrk gSA
(ii) bu djksa dk vioapu Hkh ljyrk ls ugha fd;k tk ldrk D;kasfd oLrqvksa dh la[;k vFkok Hkkj dh
tk¡p dh tk ldrh gSA
fof'k"V djksa osQ nks"k
bu djksa dk lcls cM+k nks"k ;g gS fd ;s U;k;iw.kZ ugha gksrs D;ksafd budk Hkkj Hkkj fu/Zu oxZ ij vf/d iM+rk
gSA fu/Zu oxZ] /uh O;fDr;ksa dh rqyuk esa ,slh oLrqvksa dk miHkksx djrs gSa ftudk Hkkj vf/d gksrk gSA
;FkkewY; djksa osQ xq.k
;FkkewY; dj] fof'k"V djksa dh rqyuk esa iw.kZ gksrs gSa D;ksafd budksa izxfr'khy njksa ls olwy fd;k tk ldrk gSA
izk;% /uh yksx vf/d ewY;oku oLrqvksa dk iz;ksx djrs gSa vkSj ;fn ,slh oLrqvksa ij dj dh nj Åaph j[kh tk;s
rks bu djksa dks izxfr'khy cuk;k tk ldrk gSA
;FkkewY; djksa osQ nks"k
(i) ;FkkewY; dj ,df=kr djus dh n`f"V ls vlqfo/ktud gksrs gSa] ewY; dk lgh&lgh irk yxkuk
iM+rk gSA
LOVELY PROFESSIONAL UNIVERSITY 133
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
