Page 338 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV Hkkjr esa vk;&djµ,d vkykspukRed ewY;kadu

fodflr ns'kksa dh rjg Hkkjr esa vk;&dj dj&jktLo dk izeq[k Ïksr ugha gSA tula[;k dk ,d izfr'kr Hkkx
Hkh bl dj dk Hkqxrku ugha djrk gSA bldk eq[; dkj.k ;g gS fd tks okLro esa vk;&dj nsus ;ksX; gSa] mudh
igpku ugha gks ik jgh gS vkSj ,sls yksx ljdkj dh vka[kksa esa /wy >ksaddj cMs+ iSekus ij dj dh pksjh dj jgs
gSaA ,slk vuqeku gS fd vk;&dj dh orZeku njksa ij ns'k esa yxHkx nks&frgkbZ dj&;ksX; vk; ij dj ugha fn;k
tkrkA ;g dj vioapu mPp vk; lewg esa lcls T;knk gSA orZeku esa tks dj&;ksX; gSa] muesa ls osQoy
,d&frgkbZ gh dj ns jgs gSa] 'ks"k dj dh pksjh dj jgs gSaA dj pksjh dks jksdus osQ fy, ljdkj us vk;&dj dh
vf/dre nj orZeku esa O;fDr osQ fy, 30% ,oa Hkkxhnkjh iQeZ dEiuh vkfn osQ fy, 35% dj nh gSA

1991 osQ eè; ls dj lq/kj dh tks izfozQ;k 'kq: gqbZ mlosQ vuqlkj vk;&dj iz.kkyh dks dkiQh ljy cuk;k
x;k gS rFkk dj dh njksa dks dkiQh ?kVk;k x;k gSA vHkh (2010-11) esa vk;&dj dh fuEu njsa ykxw gSaµ

vk; iV~Vh nj (%)

1,80,000 #i, rd 'kwU; buosQ vfrfjDr 60 gtkj #i;s ls vf/d vk;
1,80,001 ls 5,00,000 10 ij 5 izfr'kr dk vfèkHkkj (surcharge)

5,00,001 ls 8.0 yk[k #i, 20 2002&03 esa yxk;k x;kA
8.0 yk[k #i, ls mQij 30

2. fuxe dj (Corporation Tax)
fuxe dj O;kolkf;d fuxeksa vkSj dEifu;ksa osQ ykHk ij yxk;k tkus okyk dj gSA ;g ml dj ls fHkUu gS tks
dEiuh osQ ykHkka'k ij va'k/kfj;ksa }kjk fn;k tkrk gSA 1959-60 rd bl dj dks lqij VSDl (Super Tax) osQ
uke ls tkuk tkrk FkkA ckn esa bls vk; ij yxk, tkus okys djksa esa 'kkfey dj] fuxe dj dk uke fn;k x;kA

fuxe dj C;kt] etnwjh rFkk ewY; ßkl tSlh lHkh ykxrksa dks fudkyus osQ ckn mu dj;ksX; ykHkksa (vFkkZr~ fucy
ykHkksa) esa vnk fd, tkrs gSa tks fdlh dj fu/kZj.k o"kZ esa fuxe }kjk dek, tkrs gSaA O;fDr dh vk; dh rjg
dEifu;ksa dh vk; ij dj fu/kZj.k djrs le; osru] izfrHkwfr;ksa ij C;kt] lEifÙk ykHk ls vk; rFkk O;kolkf;d
izkfIr;k¡ O;olk; vk;] iw¡th izkfIr;k¡ rFkk vU; Ïksrksa ls izkIr vk; vkfn dks lfEefyr fd;k tkrk gS ;|fi
liQy vk; ij fu/kZj.k esa HkÙks vkSj dVkSfr;ksa dks è;ku esa j[kk tkrk gSA bl izdkj dEifu;ksa dh vk; ij dj
fu/kZj.k esa dEifu;ksa dh vk; ij dj fu/kZj.k osQ dEifu;ksa osQ ykHkksa esa ls oS/kfud dVkSfr;k¡ ?kVk nh tkrh gSa
tks fd foÙkh; ,DV esa fu/kZfjr dh xbZA dEifu;ksa ij dj rFkk dj vf/Hkkj nksuksa yxk, tk ldrs gSa ftUgsa ctV
esa ?kksf"kr fd;k tkrk gSA
1959&60 esa dkYMksj }kjk 1956 esa dh xbZ vuq'kalk osQ vk/kj ij Hkkjr esa ftl fuxe dj dks viuk;k x;k
og bl dj dh Dykfldy fopkj/kjk osQ vuqowQy FkhA bl fopkj/kjk osQ vuqlkj dEiuh ;k fuxe dk i`Fko~Q
vfLrRo gksrk gSA bl dkj.k dEiuh osQ oqQy ykHk ij i`Fko~Q fuxe dj yxk;k tk ldrk gSA

psY;kg lfefr (1991) us fuxe dj dh iwjh tk¡p dhA blus Hkh Dykfldy fopkj/kjk dk gh leFkZu fd;k rFkk
fliQkfj'k dh fd 1992&93 ls 1994&95 rd fuxe dj dh nj dks ?kVkdj 40 izfr'kr dj nsuk pkfg,A ysfdu
1992&93 rFkk 1993&94 esa bl fn'kk es dksbZ dne ugha mBk;k x;kA 1994&95 eas ?kjsyw dEifu;ksa ij fuxe
dj dh nj dks ?kVkdj 45 izfr'kr rFkk 40 izfr'kr rFkk fons'kh dEifu;ksa ij 55 izfr'kr fd;k x;kA

1996&97 osQ ctV esa 'kwU; dj dEifu;ksa dks oSdfYid dj (Minimum Alternative Tax-MAT) osQ vUrxZr
yk;k x;kA 1997&98 osQ ctV esa ?kjsyw rFkk fons'kh dEifu;ksa ij fuxe dj dh njksa dks ozQe'k% 40 rFkk
55 izfr'kr ?kVkdj 35 rFkk 48 izfr'kr dj fn;k x;kA 2000&01 osQ ctV esa MAT dh nj dks 10-5 izfr'kr
ls ?kVkdj 7-5 izfr'kr dj fn;k x;kA 2001&02 osQ ctV esa fuxe dj ij yxs lHkh vf/Hkkj (surcharge)

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
332 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY