Page 336 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 25-2 Hkkjrh; dj lajpuk (Indian Tax Structure)

Hkkjr esa la?kh; foÙk O;oLFkk gS ftlosQ vuqlkj lafo/ku esa osQUnz rFkk jkT;ksa osQ vk; osQ lk/uksa dk Li"V mYys[k
fd;k x;k gSA vk; izkIr djus osQ fy, osQUnz rFkk jkT; ljdkjksa dks oqQN dj yxkus dk vf/dkj lafo/ku esa
fn;k x;k gSA blh izdkj jkT;ksa esa tkss LFkkuh; laLFkk,¡ tSls] xzke iapk;r] uxjikfydk] ftyk cksMZ ,oa uxj&fuxe
dk;Zjr gksrh gSa bUgsa Hkh vk; izkIr djus osQ fy, oqQN&u&oqQN dj yxkus dk vf/dkj fn;k x;k gS tks LFkkuh;
foÙk (Local Finance) ls lEcfU/r gSA

(A) osQUnz ljdkj dh vk; osQ Ïksr
(Sources of Revenue of Central Government)

vFkok
osQUnz ljdkj }kjk yxk, tkus okys eq[; dj
(Major Taxes of The Central Government)

dj osQUnzh; ljdkj dh vk; dk eq[; Ïksr gSA osQUnz ljdkj dh vk; dks eksVs rkSj ij ge nks Hkkxksa esa ck¡V ldrs
gSaµ
(I) djksa ls izkIr vk; (Tax Revenue)

(II) xSj&dj lk/uksa ls izkIr vk; (Non-Tax Revenue)
I. djksa ls izkIr vk; (Tax Revenue)
1. vk;&dj (Income Tax)

o`Qf"k vk; dks NksM+dj] vU; Ïksrksa ls izkIr O;fDrxr vk; ij tks dj osQUnzh; ljdkj }kjk yxk;k tkrk gS] mls
vk;&dj dgrs gSaA vk;&dj ls izkIr jktLo dks osQUnz ,oa jkT;ksa osQ chp foHkkftr fd;k tkrk gSA nlosa foÙk
vk;ksx dh fliQkfj'k osQ vuqlkj vk;&dj jktLo esa ls 77.5 izfr'kr jkT;ksa dks fn;k x;k_ vk;&dj ij tks
vf/Hkkj fy;k tkrk gS mldk foHkktu ugha fd;k tkrk oju~ ml ij iw.kZ :i ls osQUnzh; ljdkj dk gh vf/dkj
jgrk gSA
vk;&dj dh fo'ks"krk,¡µHkkjr esa vk;&dj dh eq[; fo'ks"krk,¡ fuEu izdkj gSaµ
(1) vk;&dj] izxfr'khy nj ls fy;k tkrk gS vFkkZr TkSls&tSls vk; c<+rh gS] dj dh nj Hkh c<+rh tkrh
gSA bl izdkj ;g dj nsus dh ;ksX;rk (Ability to pay) osQ fl¼kUr ij vk/kfjr gS vFkkZr~ ftuesa
vf/d dj nsus dh {kerk gS mUgsa vf/d dj nsuk pkfg,A
(2) vk;&dj] oqQy vk; ij ugha oju~ 'kq¼ vk; (Net Revenue) ij yxk;k tkrk gSA 'kq¼ vk;] og
vk; gS tks oqQN vko';d dVkSfr;ksa osQ ckn izkIr gksrh gSA
(3) vk;&dj ,d o"kZ vof/ esa izkIr vk; ij yxk;k tkrk gS ftls foÙkh; o"kZ dgrs gSaA
(4) vk;&dj] fu;fer :i ls izkIr vk; ij rks yxk;k gh tkrk gS lkFk gh blesa ml vk; dks Hkh 'kkfey
fd;k tkrk gS tks vkdfLed :i ls izkIr gksrh gSA bls vU; Ïksrksa ls vk; (Income from other
Sources) osQ vUrxZr oxho`Qr fd;k tkrk gSA
(5) ,d fo'ks"k lhek rd vk;&dj ugha yxk;k tkrk ftls NwV dh lhek dgrs gSaA orZeku esa vk;dj
ls NwV osQ fy, okf"kZd vk; dh lhek 50]000 #i, gSA
(6) vk;&dj dks izxfr'khy cukus osQ fy, djk/ku dh [k.M i¼fr (Slab System of Taxation) dk
lgkjk fy;k tkrk gS rFkk m¡Qph vk; osQ [k.Mksa ij vf/d m¡Qph nj ls dj fy;k tkrk gSA

LOVELY PROFESSIONAL UNIVERSITY
330 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY