Page 346 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV mRiknu dj vyx&vyx njksa ls yxk;k tkrk gSA ftu jkT;ksa us e|&fu"ks/ dh uhfr ugha viukbZ gS] ogk¡ 'kjkc
ij dkiQh Å¡ph nj ls dj yxk;k tkrk gSA ftu jkT;ksa us iw.kZ vFkok vkaf'kd :i ls e|&fu"ks/ dh uhfr viukbZ
gS mUgsa mRiknu dj ls izkIr gksus okys jktLo esa Hkkjh deh gks xbZ gSA e|&fu"ks/ dh uhfr viukbZ tk;s vFkok
ugha ;g ,d fooknxzLr fo"k; gS fdUrq bruk rks dgk gh tk ldrk gS fd ljdkj dks u'khyh oLrqvksa ls izkIr
vk; ij fuHkZj ugha jguk pkfg,A
8. euksjatu dj (Entertainment Tax)µ;g dj flusek] fFk;sVj] oqQ'rh] ukp&xkuksa bR;kfn osQ dk;ZozQe ij
yxk;k tkrk gSA ;g dj vizR;{k dj gS ftls n'kZdksaa ij Vky fn;k tkrk gSA orZeku le; esa euksjatu dj jkT;
ljdkj dk i;kZIr vk; ns jgh gSA
9. eksVj okguksa ij dj (Tax on Motor Vehicles)µjkT; ljdkjksa dks eksVj] LowQVj vkfn okguksa osQ foozQ;
ij dj yxkus dk vf/dkj gSA ns'k esa c<+rs gq, nqifg, okguksa ,oa vU; okguksa dh la[;k dks ns[krs gq, bl en
ls jktLo esa o`f¼ gqbZ gSA

VkLd VAT ykxw djus dk fu.kZ; dc fy;k x;k\

(C) LFkkuh; 'kklu osQ eq[; dj
(Major Taxes of Local Self Government)

LFkkuh; 'kklu esa eq[; :i ls uxj fuxe] xzke uxjikfydk,¡] xzke iapk;rsa ,oa ftyk cksMks± dk lekos'k gksrk
gSA buosQ O;; dks ns[krs gq, jkT; ljdkj }kjk bUgsa vk; izkIr djus gsrq oqQN dj yxkus osQ vf/dkj fn, x,
gSaA bu djksa dks nks Hkkxksa esa ckaVk tk ldrk gSµ(A) izR;{k dj ,oa (B) vizR;{k djA
(A) izR;{k dj (Direct Tax)

buesa fuEu djksa dk lekos'k gksrk gSµ
(1) lEifÙk dj (Property Tax)µ;g LFkkuh; laLFkkvksa dk egÙoiw.kZ dj gSA blosQ pkj izdkj gksrs
gSaµedkuksa ij dj] lEifÙk osQ gLrkUrj.k ij dj] Hkwfe ij midj ,oa lq/kj djA
lEifÙk dj dks nks :iksa esa yxk;k tkrk gSµlkekU; dj ,oa lsok djA
lkekU; djµtks dj lEifÙk osQ okf"kZd ewY; ij yxk;k tkrk gS mls lkekU; lEifÙk dj dgrs gSaA
lsok djµ;g dj ty&iwfrZ] liQkbZ] f'k{kk] fctyh vkfn dh iwfrZ gsrq yxk;k tkrk gSA ;s dj lEifÙk
osQ iw¡thxr ewY; osQ vk/kj ij yxk, tkrs gSaA

lEifÙk dj izxfr'khy nj ls yxk;k tkrk gS rFkk ;g ,d ykspiw.kZ dj gSA fdUrq bl dj dk ;g nks"k
gS fd djksa dk U;wure fu/kZj.k djokus osQ fy, Hkz"Vkpkj dks c<+kok feyrk gSA
(2) is'kk ,oa o`fÙk ij djµ;g dj ykblsUl 'kqYd osQ :i esa olwy fd;k tkrk gS rFkk fofHkUu is'kk ,oa

o`fÙk djus okyksa ij fHkUu nj ls yxk;k tkrk gSA
(3) xkfM+;ksa ij djµ;g dj rkaxk] fjD'kk] lkbfdy] cSyxkM+h vkfn ij yxk;k tkrk gSA eksVj xkfM+;ksa ij

;g dj ugha yxk;k tkrkA
(4) cktkj djµ;g dj uxjikfydk ,oa xzke iapk;rksa }kjk cktkj esa eky cspus okys O;kikfj;ksa ij yxk;k
tkrk gSA
(5) ekxZ 'kqYdµ;g dj Å¡ph ykxr ls fufeZr iqyksa ij ls xqtjus okys O;fDr;ksa ,oa eky ij yxk;k tkrk
gSA

LOVELY PROFESSIONAL UNIVERSITY
340 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY