Page 143 - DECO404_PUBLIC_FINANCE_HINDI

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

jksVh osQ nke cgqr c<+ tk;saxsA ewY; o£/r dj iz.kkyh osQ izkjEHk gksus ij vUrj gqvk fd eSns ij dj bldh oqQy uksV
dher ij u yxkdj osQoy ml Hkkx ij yxrk gS ftlls eSns dh dher esa o`f¼ gqbZ gSA eku yks xsgw¡ rhu #i,
fdyks gS vkSj eSnk rhu #i, ipkl iSls fdyks rks igys eSns ij rhu #i, ipkl iSls ij dj yxrk Fkk ij oSV
(VAT) osQ ykxw gksus osQ ckn osQoy 50 iSls ij dj yxus yxkA
,d Vªd dk mnkgj.k nsdj Hkh bls le>k;k tk ldrk gSA Vªd osQ fy, igys bLikr pkfg,] fiQj bl bLikr
osQ fofHkUu fgLls cuk, tkrs gSa vkSj fiQj Vªd rS;kj fd;k tkrk gSA mDr rhuksa phtksa osQ dkj[kkus fHkUu&fHkUu gSa
vkSj ;fn gj ,d fHkUu&fHkUu dj yxrs gSa rks djksa ij dj yxus ls Vªd dh dher cgqr c<+ tk;sxh vr% osQoy
ewY; o`f¼ ij dj yxk;k tkuk pkfg,A
mi;qZDr foospu osQ vk/kj ij izks- ts- lh- fouizsQ (J. C. Winfrey) us ewY; o£/r dj dh ifjHkk"kk bl izdkj
nh gS] ¶ewY; o£/r dj oLrq osQ iqQVdj foØ; ewY; ij u yxk;k tkdj mRiknu dh fofHkUu voLFkkvkas esa c<+s
gq, ewY; ij yxk;k tkrk gSA¸

13-6-2 ewY; o£/r dj ,oa foØ; dj (VAT and Sales Tax)
pw¡fd oSV dks] foØ; dj osQ fodYi osQ :i esa viuk;k x;k gS] vr% vko';d gS ge bu nksuksa dk vUrj le>
ysaA foØ; dj oLrq osQ oqQy ewY; ij osQoy ,d gh ckj yxk;k tkrk gS tcfd ewY; o£/r dj mRiknu dh
izR;sd voLFkk esa osQoy c<+s gq, ewY; ij yxk;k tkrk gSA pw¡fd oLrq dk oqQy ewY; mRikndksa }kjk c<+k, x,
ewY; dh gh ;ksx gksrk gS] vr% dgk tk ldrk gS fd bu nksuksa esa dbZ vUrj ugha gS] fdUrq buesa ;g fo'ks"k vUrj
gS fd tgk¡ ewY; o`f¼ dj] osQoy c<+s gq, ewY; ij yxk;k tkrk gS ogk¡ foØ; dj osQoy ,d gh ckj oqQy
foØ; ewY; ij yxk;k tkrk gSA
vc iz'u gS oSV dks fcØh dj osQ fodYi osQ :i esa D;ksa izLrqr fd;k x;k\ blosQ fuEu dkj.k gSaµ

(i) fcØh dj esa vusd tfVyrk,¡ gSaA
(ii) fcØh dj osQ dkj.k] fofHkUu jkT;ksa esa oLrqvksa osQ Ø;&foØ; esa dbZ izdkj dh ck/k,¡ vkrh gSaA
(iii) pw¡fd foØ; dj osQoy ,d gh fcUnq ij yxk;k tkrk gS] bleas dj pksjh dh vf/d lEHkkouk
jgrh gSaA

13-6-3 ewY; o£/r dj ,oa mRiknu dj (VAT and Excise Duty)
mRiknu 'kqYd] ljdkj }kjk fdlh iQeZ }kjk fd, x, mRiknu ij yxk;k tkrk gSA ;fn fdlh oLrq ;k bdkbZ dk
mRiknu fofHkUu iQeks± }kjk fd;k tkrk gS vFkkZr~ ,d iQeZ] nwljh iQeZ }kjk fu£er dPps eky dk iz;ksx djrh
gS rks izR;sd iQeZ dks mRiknu 'kqYd dk Hkqxrku djuk gksrk gS vr% vUr esa fu£er oLrq (final goods) osQ
Åij dj dk Hkkj cgqr c<+ tkrk gSA blosQ foijhr] ewY; o£/r dj osQ vuqlkj izR;sd iQeZ ij osQoy o£/r
ewY; ij gh dj yxk;k tkrk gSA
Hkkjr osQ eq[; vFkZ'kkfL=k;ksa us Hkkjr eas mRiknu dj osQ LFkku ij ewY; o£/r dj yxkus dk leFkZu
fd;kA bldk dkj.k ;g gS fd mRiknu dj esa vusd tfVyrk,¡ gaS tks bl izdkj gSaµ
(i) oqQN oLrqvksa ij mRiknu dj fof'k"V dj (Specific) dh rjg rFkk oqQN oLrqvksa ij ewY;kuqlkj
(ad-valorem) yxk;k tkrk gS blls iz.kkyh eas tfVyrk vkrh gSA

(ii) pw¡fd mRiknu osQ fofHkUu pj.kksa ij mRiknu dj yxk;k tkrk gS] mlosQ iz'kklu osQ fy, cM+s iSekus
ij deZpkfj;ksa dh vko';drk gksrh gSA
(iii) iz'kkldh; dfBukbZ osQ dkj.k NksVs m|ksxksa dks mRiknu dj eas 'kkfey ugha fd;k tk ldrk ftlls
ljdkj dks gkfu gksrh gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 137
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY