Page 342 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV lhek 'kqYd nks izdkj osQ gksrs gSaµ(i) vk;kr 'kqYd (Import Duty)] rFkk (ii) fu;kZr 'kqYd (Export Duty)A
bu nksuksa djksa dk Hkkj fdl oxZ ij iM+rk gS] ;g fuf'pr :i ls ugha dgk tk ldrkA okLrfod fLFkfr ;g
gS fd lhek 'kqYd dk Hkkj vk;krdrkZ ns'kksa esa oLrqvksa dh ek¡x vkSj iwfrZ dh lkisf{kd yksp ij fuHkZj jgrk gSA
fu;kZr dj vFkok 'kqYd (Export Duty)µtks eky Hkkjr ls fons'kksa dks Hkstk tkrk gS] ml ij fu;kZr dj
yxk;k tkrk gSA fu;kZr dj osQoy ljdkjh vk; dk gh egÙoiw.kZ Ïksr ugha gS oju~ blosQ oqQN egÙoiw.kZ vkfFkZd
izHkko Hkh gksrs gSaA tSls] dPps eky ij yxk, x, fu;kZr dj ls ns'k osQ m|ksxksa dks dPpk eky lLrs esa gh miyC/
gks tkrk gSA ok£"kd ctV osQ volj ij fu;kZr 'kqYdksa dh Hkh ?kks"k.kk dh tkrh gSA
vk;kr dj vFkok 'kqYd (Import Duty)µvk;kr djksa dk mís'; mu oLrqvksa osQ vk;krksa dks grksRlkfgr djuk
gS ftuls ns'k esa mRiknu ij izfrowQy izHkko iM+rk gS vFkkZr ns'k esa vkS|ksxhdj.k djuk gSA blosQ lkFk gh vk;kr
djksa ls ljdkj dks vk; Hkh izkIr gksrh gSA Hkkjr esa vk;kr dj Hkkjrh; VSfjiQ vf/fu;e] 1934 dh igyh o
nwljh vuqlwph esa nh xbZ njksa osQ vuqlkj yxk, tkrs gSaA vk;kr dj fofHkUu oLrqvksa ij vyx&vyx nj ls yxk,
tkrs gSaA
vU; njksa dh rjg Hkkjrh; lhek 'kqYd esa Hkh lq/kj fd, x, gSaA 1985 dh nh?kZdkyhu jktdks"kh; uhfr esa vk;kr
dks fu;aaf=kr djus osQ fy, VkfjiQ ij fuHkZjrk c<+k nh xbZ rFkk vk;kr dksVk osQ mi;ksx dks ?kVk fn;k x;kA 1991
esa psY;kg lfefr us ,slh lykg nh fd fufeZr oLrqvksa osQ vk;kr ij 'kqYd lokZf/d gksuk pkfg,] blls] dy
iqtks± rFkk e'khujh osQ vk;kr ij rFkk U;wure nj vk/kjHkwr dPph lkexzh ijA

vk;kr 'kqYdksa esa lq/kj vxys o"kks± esa Hkh tkjh jgkA 2002&03 osQ ctV esa ?kks"k.kk dh xbZ fd o"kZ 2004&05
rd vk;kr 'kqYdksa dh osQoy nks cqfu;knh nj gksxhµdPph lkexzh eè;orhZ oLrq rFkk iqtks± ij 10 izfr'kr ,oa
vfUre oLrqvksa ij 20 izfr'krA bu y{;ksa dks è;ku j[krs gq, vk;kr 'kqYd dh mPpre nj dks 2002&03 esa
?kVkdj 35 izfr'kr ls 30 izfr'kr dj fn;k x;kA
9. lsok dj (Service Tax)

dj lq/kj lfefr (psY;kg lfefr) us viuh vfUre fjiksVZ&Hkkx ,d (1991) esa lsokvksa ij dj yxkus dh
fliQkfj'k dhA bl dj dks yxkus osQ ihNs ;g roZQ Fkk fd vkfFkZd fodkl osQ lkFk&lkFk ldy ?kjsyw mRikn
esa lsok {ks=k dk izfr'kr c<+rk tkrk gS rFkk oLrq {ks=k dk va'knku ?kVrk tkrk gSA mRikn dj jktLo dh mRikndrk
ml dkj.k ?kVrh tk,xhA bl mRikndrk esa o`f¼ osQ fy, ijks{k djkjksi.k esa lsok dj dks 'kkfey djuk gksxkA
blls vusd izdkj dh foo`Qfr;k¡] tks miHkksDrk osQ p;u esa mRiUu gksrh gSa de gks tk,¡xhA lsok dj dh
vuqifLFkfr esa yksx lsokvksa ij vf/d [kPkZ djrs gSa rFkk oLrqvksa ,oa cpr ij O;; dks ?kVkrs gSaA lsok dj dks
ugha yxkus ij mu mRiknudrkZvksa dks VAT oszQfMV dk ykHk ugha feysxk ftuosQ fy, lsok mRifÙk dk lk/u gSA
psY;kg lfefr us 10 izfr'kr dh nj ij dbZ oLrqvksa ij lsok dj yxkus dk lq>ko fn;kA bu lsokvksa dk lEcU/
foKkiu] chek] 'ks;j nyky vkfn ls FkkA

bUgha rdks± dks è;ku esa j[krs gq, osQUnz ljdkj us 1994&95 osQ ctV esa 5 izfr'kr dh nj ls rhu
lsokvksaµVsfyiQksu] lkekU; chek rFkk LVkWd nykyksa ij lsok dj yxk;k ftlls 407 djksM+ #i, dk jktLo izkIr
gqvkA 1997&98 esa lsok dj dks nl vkSj lsokvksa ij yxk;k x;kA 1998&99 esa 12 vkSj lsokvksa dks lsok dj
osQ nk;js esa yk;k xk;kA 2002&03 osQ ctV esa nl vkSj lsokvksa dks lsok dj osQ {ks=k osQ vUrxZr yk;k x;kA

lsok dj cSad rFkk xSj&cSad foÙkh; dEifu;ksa }kjk iznÙk fof'k"V lsokvksa ij yxk;k tkrk gSA 2002&03 osQ ctV
esa ,slh lsok,¡ iznku djus okyh dEifu;ksa (Corporation) dks Hkh bl dj osQ nk;js esa yk;k x;kA
i;ZVd m|ksx esa eUnh dks ns[krs gq, fnlEcj 2001 esa gksVy lsok ij yxs lsok dj dks 31 ekpZ] 2002 rd
osQ fy, LFkfxr dj fn;k x;kA 2002&03 osQ ctV esa bl LFkxu dks 31 ekpZ] 2003 rd osQ fy, c<+k fn;k
x;kA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
336 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY