Page 145 - DECO404_PUBLIC_FINANCE_HINDI

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

(2) dj oapu esa dehµewY; o£/r dj esa dj dh pksjh dk Hk; de jgrk gS D;ksafd izR;sd iQeZ dks osQoy uksV
ewY; o`f¼ ij gh dj nsuk iM+rk gS tks foØ; dj dh rqyuk esa dkiQh de gksrk gSA LokHkkfod gS mRiknu dj
dh pksjh djus dks izksRlkfgr ugha gksrs gSA
(3) fu;kZr izksRlkguµewY; o£/r dj dks mRiknu ykxr ls ljyrk ls i`FkoQ fd;k tk ldrk gS rFkk dj Hkkj
dks i`Fko~Q djosQ fu;kZr O;kikj dks izksRlkfgr fd;k tk ldrk gSA ;fn ge vU; djksa ls rqyuk djsa rks ikrs gSa
fd ewY; o£/r dj fu;kZr O;kikj c<+kus eas vf/d lgk;d gSA
(4) ewY; fu;U=k.k esa lgk;dµfoØ; dj osQ iQLo:i ewY; esa dj dh rqyuk esa vf/d o`f¼ gks tkrh gS]
fdUrq ewY; o£/r dj dk Hkkj lHkh mRiknu dh fØ;kvksa esa leku gksus ls ewY; esa vf/d o`f¼ ugha gksrhA
(5) O;kogkfjdµvU; djksa dh rqyuk esa ewY; o£/r dj vf/d O;kogkfjd gSA ;gh dkj.k gS vf/drj ;wjksi
osQ ns'kksa us bls viuk;k gSA

(6) iQeZ dh mRiknu {kerk esssa o`f¼µewY; o£/r dj ykHk osQ vk/kj ij u yxk;k tkdj mRiknu dh ek=kk
osQ vuqlkj yxk;k tkrk gSA ykHk gks ;k gkfu] iQeZ dks dj nsuk gh iM+rk gS vr% izR;sd iQeZ ;g iz;kl djrh
gS fd U;wure ykxr ij vf/dre mRiknu djsA

ewY; o£/r dj osQ nks"k (Demerits of VAT)

(1) ykxw djus esa dfBukb;k¡µewY; o£/r dj dks ykxw djus osQ fy, ,d l{ke ,oa dk;ZoqQ'ky iz'kklu rU=k
dh vko';drk gksrh gS tks mRiknu dh fofHkUu iz.kkyh esa gksus okyh ewY; o`f¼ dk lgh ys[kk&tks[kk j[k losQ]
ijUrq bl izdkj osQ oqQ'ky deZpkjh u gksus ls bls ykxw djus esa dfBukbZ gksrh gSA
(2) djnkrkvksa osQ lg;ksx osQ fcuk ykxw djuk vlEHkoµ;g dj iz.kkyh mlh le; ykxw dh tk ldrh
gS tc ljdkj dks djnkrkvksa dk iwjk lg;ksx feysA blosQ fy, iQeks± dks mRiknu o ewY; dh lgh x.kuk djuk
t:jh gSA iQeks± dks bldk fglkc Hkh j[kuk iM+rk gS fd mRiknu esa ftu vU; iQeks± ls lkexzh Ø; dh xbZ gS]
mUgksaus fdrus dj dk Hkqxrku fd;k gSA
(3) x.kuk lEcU/h dfBukb;k¡µbl dj dh x.kuk ljy ugha gS D;ksafd blesa dkiQh tfVyrk jgrh gSA
(4) vfodlfr ns'kksa esa fØ;kUo;u esa dfBukbZµ,d fiNM+h ,oa vHkkoxzLrrk okyh vFkZO;oLFkk esa bl dj
iz.kkyh dks dk;ZfoUr djuk dfBu gSA

13-8 la'kksf/r ewY; o£/r dj (Modified Value Added Tax-MODVAT)

MODVAT dk vfHkizk; gSµModified Value Added Tax vFkkZr~ la'kksf/r ewY; o£/r djA MODVAT
iwoZ esa izpfyr VAT (ewY; o£/r dj Value Added Tax dk dh gh la'kksf/r :i gSA
Hkkjr esa ewY; o£/r dj mRiknu 'kqYd osQ LFkku ij yxk;k x;k gS tcfd vU; ns'kksa esa bls foØ; dj osQ LFkku
ij yxk;k x;k gSA vFkkZr~ Hkkjr esa bls la'kksf/r :i esa yxk;k x;kA ;gh dkj.k gS fd bls la'kksf/r ewY; o£/r
dj (eksMoSV) dgrs gSaA
lcls igys Hkkjr esa Hkwrfyaxe lfefr us mRiknu 'kqYd osQ uke os ewY; o£/r dj (VAT) dk leFkZu fd;kA
lu~ 1978 esa Jh ,y- osQ- >k lfefr us ftls ijks{k djksa osQ vè;;u gsrq fu;qDr fd;k x;k Fkk] oqQN oLrqvksa
ij ewY; o£/r dj (VAT) yxkus dk lq>ko fn;k ftUgsa fu£er oLrqvksa (Manufactured Goods) ij
yxk;k tkuk Fkk ftls (MANVAT) (Manufacturing Value Added Tax) dk uke fn;k] fdUrq ckn esa
bls la'kksf/r dj MODVAT dj fn;k x;kA
MODVAT osQ vuqlkj vkxrksa (Insprits) ,oa eè;orh oLrqvksa ij dj lekIr djosQ dj dks osQoy fu£er
vfUre oLrqvksa (final Goods) ij yxk;k tkrk gS ftlls djkjksi.k dh nksgjh lEHkkouk lekIr gks tkrh gSA

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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY