Page 144 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV mnkgj.k }kjk ewY; o£/r dj dk Li"Vhdj.k

eku yhft, ,d iQeZ ^d* us viuk 10]000 #i, dk fu£er eky Fkksd O;kikjh ^[k* dks cspkA ^[k* Fkksd O;kikjh
bl eky dks iqQVdj O;kikfj;ksa dks 10]500 #i, esa csprk gS rks ewY; o£/r dj dh x.kuk bl izdkj gksxhµ
(i) Fkksd O;kikjh }kjk Ø; eky dk ewY; 10]000 #i,
(ii) Fkksd O;kikjh }kjk olwy fd;k x;k ewY; 10]500 #i,
(iii) ;fn dj dh nj 10 izfr'kr gS rks Fkksd foØ; ewY; ij
ns; dj dh jkf'k 10]500 ij 10 izfr'kr 1]050 #i,
(iv) igys iQeZ ^d* }kjk Hkqxrku dj 1] 000 #i,

(v) O;kikjh ^[k* }kjk Hkqxrku fd;k tkus okyk dj (ewY; o£/r dj) 50 #i,

13-7 ewY; o£/r dj osQ fofHkUu :i
(Various Forms of Value Added Tax)

izks- dkyZ 'kwi (Carl Shoup) us ewY; o£/r dj osQ fuEu pkj izdkjksa dk foospu fd;k gS tks bl izdkj gSµ
(i) mRiknu ij vk/kfjr ewY; o£/r dj (VAT Based on Production)µizR;sd iQeZ mRiknu djus

osQ fy, vU; iQeks± ls lkexzh Ø; djrh gS rFkk vius mRiknu dks cspdj vk; izkIr djrh gS ftls ge
oqQy izkfIr;k¡ (Gross Receipts) dgrs gSaA ;fn ge iQeZ dh oqQy izkfIr;ksa esa ls mlosQ }kjk Ø; dh
xbZ lkexzh dk ewY; ?kVk nsa rks ge iQeZ }kjk dh xbZ ewY; o`f¼ Kkr dj ldrs gSaA bl ewY; o`f¼ ij
yxk, x, dj dks mRiknu ij vk/kfjr ewY; o£/r dj dgrs gSaA
(ii) miHkksx ij vk/kfjr ewY; o£/r dj (Consumption Based VAT)µ;fn jk"Vªh; mRikn esa ls

oqQy fofu;ksx dks ?kVk fn;k tk;s rks tks 'ks"k cprk gS] og miHkksx osQ rqY; gksrk gS vkSj bl ij tks
dj yxk;k tkrk gS] mls miHkksx vk/kfjr ewY; o£/r dj dgrs gSaA ;g lcls vf/d izpfyr dj gS
tks fcØh dj (Sales Tax) osQ fodYi osQ :i esa yxk;k tkrk gSA ;g dj mu oLrqvksa ij yxk;k tkrk
gS ftudk iz;ksx vfUre miHkksx gsrq fd;k tkrk gSSA
(iii) vk; vk/kfjr ewY; o£/r dj (Income Based VAT)µ;g dj fuxe dj (Corporation

Tax) osQ fodYi osQ :i esa yxk;k tkrk gS fuxe dj O;kolkf;d fuxeksa vkSj dEifu;ksa dh vk; ij
yxk;k tkrk gSA mRiknu esa fofHkUu lk/uksa dk ;ksxnku gksrk gS] tSls] Hkwfe] Je] iw¡th] laxBu ,oa lkgl
ftUgsa Øe'k% yxku] etnwjh] C;kt] osru ,oa ykHk izkIr gksrk gSA mDr ikfjJfedksa dk ;ksx dj ;fn mls
vk/kj ekudj ewY; o`f¼ ij dj yxk;k tk, rks mls vk/kfjr ewY; o£/r dj dgrs gSaA
(iv) etnwjh vk/kfjr ewY; o£/r dj (Wage Based VAT)µ,d iQeZ }kjk mRikfnr bdkb;ksa osQ ewY;

esa ls mleas iz;qDr fofHkUu vknkvksa (Inputs) osQ lkFk e'khu dh f?klkoV] C;kt bR;kfn dks ?kVkdj
tks 'ks"k cprk gS] og o£/r ewY; gksrk gS tks etnwjh Hkqxrku osQ cjkcj gksrk gSA bl fof/ dks etnwjh
vk/kfjr ewY; o£/r dj dgrs gSaA
13-7-1 ewY; o£/r dj osQ xq.k (Merits of VAT)

(1) mRiknu osQ fofHkUu :iksa osQ izfr rVLFkµewY; o£/r dj] foØ; dj ls bl vFkZ esa fHkUu gS fd ;fn
foØ; dj yxk;k tkrk gS rks fofHkUu mRiknu fØ;kvksa osQ vuqlkj dj dk Hkkj vyx&vyx gksrk gS] ftlosQ
iQyLo:i dj dk Hkkj c<+ tkrk gSA fdUrq ewY; o£/r dj lHkh fLFkfr;ksa esa leku jgrk gSA ewY; o£/r dj
bl ij fuHkZj ugha jgrk gS fd oLrq fdrus gkFkksa esa ls foØ; osQ nkSjku xqtjrh gSA

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