Page 141 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —13% djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV

mi;qZDr nks"kksa dks ns[krs gq, orZeku esa ,d dj iz.kkyh dks O;kogkfjd ugha ekuk tkrk vkSj blosQ LFkku ij lc uksV
ns'kksa us cgqdj iz.kkyh dks viuk;k gSA

VkLd ,d dj iz.kkyh ls D;k vfHkizk; gS\

13-5-3 cgqdj iz.kkyh (Multiple Tax System)
bls vusd dh iz.kkyh Hkh dgrs gSaA tSlk fd 'kCn ls gh Li"V gS] blosQ vUrxZr fofHkUu izdkj osQ dj yxkdj
ljdkj vko';d /u ,df=kr dj ldrh gSA vkFkZj ;ax (Arthur Young) osQ 'kCnksa esa] ¶;fn eSa djkjksi.k
dh Js"B i¼fr dh ifjHkk"kk d:a rks og ,slh gksuh pkfg, ftlesa fdlh fo'ks"k fcUnq ij cgqr vf/d
dj Hkkj u gksdj vuUr fcUnq ij FkksM+k&FkksM+k Hkkj gksA¸ ysfdu ;gk¡ ;g è;ku j[kuk pkfg, fd dj osQ
vusd fcUnq rks gks ldrs gSa ij mUgsa vuUr ugha gksuk pkfg, D;ksafd mlls dj my>uiw.kZ gks tk;saxs rFkk olwyh
Hkh leL;k cu tk;sxhA
vktdy izk;% lc ns'kksa esa cgqdj iz.kkyh gh yksdfiz; gSaA bu djksa esa izxfr'khyrk dk xq.k ykdj bUgsa U;k;iw.kZ
Hkh cuk;k tk ldrk gSA vktdy ljdkjsa vk;&dj] foØ;&dj] lEifÙk dj] migkj dj] e`R;q dj] mRiknu dj]
vk;kr dj vkfn vusd djksa dks viuk jgh gSaA
cgqdj iz.kkyh osQ xq.k

cgqdj iz.kkyh osQ fuEu xq.k gSaµ
(i) bu djksa ls ljdkj dks vko';drkuqlkj i;kZIr vk; gks ldrh gSA
(ii) djksa dks izxfr'khy cukdj U;k;iw.kZ cuk;k tk ldrk gSA
(iii) vusd djksa osQ ekè;e ls jkT; osQ izk;% lc oxks± ls lg;ksx fy;k tk ldrk gSA

(iv) mfpr mik; viukdj djoapu dks jksdk tk ldrk gSA
cgqdj iz.kkyh osQ nks"k
cgqdj iz.kkyh esa vusd xq.kksa osQ lkFk&lkFk vusd nks"kksa dk Hkh lekos'k gS ftlesa fuEu izeq[k gSaµ
(i) cgqdj iz.kkyh miHkksDrkvksa ij vf/d dj&Hkkj Mkyrh gSA ftlls mudh cpr ,oa dke djus dh
;ksX;rk ,oa bPNk ij izfrowQy izHkko iM+rk gSA
(ii) cgqdj iz.kkyh esa /fudksa dh vis{kk fu/Zuksa ij dj dk Hkkj vf/d iM+rk gSA

uksV~l vktdy lHkh ns'kksa esa cgqdj iz.kkyh izpfyr gSA

Lo&ewY;kadu (Self Assessment)

cgqfodYih; iz'u (Multiple Choice Questions) %
6. vizR;{k dj izR;{k osQ gksrs gSaµ

(v) iwjd (c) leku
(l) vuqiwjd (n) vlekuA
7. vkuqikfrd djkjksi.k osQ lcls cM+k xq.k D;k gS\

(v) dBksjrk (c) ljyrk
(l) uezrk (n) e`nqrkA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 135
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY