Page 147 - DECO404_PUBLIC_FINANCE_HINDI

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

13-9 lkjka'k (Summary) uksV

• izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSj djkikr) ,d gh O;fDr ij iM+rk gS] tSls
vk;&dj_ tcfd vizR;{k djksa esa djk?kkr vkSj djkikr fHkUu&fHkUu O;fDr;ksa ij iM+rk gS] tSls]
fcØh&djA

• izR;{k dj ls rkRi;Z ;g gS fd ;g dj gLrkUrfjr ,oa foo£rr ugha fd;k tk ldrk oju~ mlh O;fDr
ij yxk;k tkrk gS ftlls Hkkj lgu djus dh vk'kk dh tkrh gSA vk;&dj izR;{k dj dk Js"B
mnkgj.k gSA

• vizR;{k djksssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼ djosQ ljdkj
viuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrk ls c<+kbZ
tk ldrh gSA fdUrq bl ckr dks Hkh è;ku esa j[kk tkuk pkfg, fd ,slh oLrqvksa dk ewY; c<+us ls xjhc
miHkksDrkvksa ij vf/d Hkkj iM+rk gSA
• izR;{k dj ,oa vizR;{k dj ,d&nwljs osQ iwjd gSaA
• vkuqikfrd djkjksi.k osQ vUrxZr lHkh djnkrk viuh vk; dk leku vuqikr djksa osQ :i esa Hkqxrku
djrs gSaA
• vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesa dj osQ vk/kj esa ifjorZu gksus ij Hkh dj dh
nj leku jgrh gSA
• 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 eSfVªd 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

• ,d dj iz.kkyh osQ vUrxZr jkT; }kjk osQoy ,d dj yxk;k tkrk gS tks ;k rks Ñf"k mRiknu ij gks
ldrk gS] vk; ij gks ldrk gS vFkok vU; fdlh oLrq ij gks ldrk gSA
• 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
• ewY; o£/r dj (VAT)] foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gS lcls igys 1954 esa
bls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksaa dks NksM+dj fofHkUu oLrqvksa ij vyx&vyx nj ls ewY;
o£/r dj yxk;k x;kA
• ewY; o£/r dj O;kid :i ls leLr oLrqvksa ,oa lsokvksa ij ,d dj gS ftlesa fu;kZr oLrqvksa ,oa
'kkldh; lsokvksa dks i`Fko~Q dj fn;k tkrk gSA ;g dj izR;sd Lrj ij O;olk; dh ewY; o`f¼ ij tksM+k
tkrk gSA vr% bls ewY; o£/r dj dgrs gSaA
• 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

13-10 'kCndks'k (Keywords)

• vkuqikfrd (Proportional)µvuqikr laca/hA
• fof'k"V (Specific)µfo'ks"krk ;qDrA

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