Page 352 - DECO502_INDIAN_ECONOMIC_POLICY_HINDI

Hkkjrh; vkfFkZd uhfr

uksV

vuqnku fdls dgrs gSa\

foÙk vk;ksx vkSj dj&foHkktu (Finance Commission and Tax Sharing)
1- vk;dj (Income Tax): vk; dj gh osQoy ,slk dj gS ftudh fuoy izkfIr;k¡ vuqPNsn 270 osQ vuqlj.k
esa jkT;ksa osQ lkFk vfuok;Z :i ls foHkkT; gSa ijUrq lafo/ku dk ;g Hkh dguk gS fd fuxe dj
(Corporation tax) rFkk fuxe dj vkSj vU; djksa ij fdlh izdkj dk la?k vf/Hkkj vkSj midj vkfn
jkT;ksa osQ lkFk foHkkT; ugha gks ldrsA blosQ vfrfjDr vk; dj dh foHkkT; iw¡th (vFkkZr~ osQUnz rFkk jkT;ksa
esa foHkkT; jkf'k) osQ vuqeku esa la?k jkT; {ks=kksa ls lacfU/r vk;dj dh fuoy izkfIr;k¡] la?kh; ifjyfC/
;ksa osQ lEcU/ esa ns; dj rFkk la?kh; ifj;kstuksa osQ fy, yxk, x, vk;dj osQ vf/Hkkj dks foHkkT; iw¡th
ls ckgj j[kk tkrk gSA
bl lanHkZ esa jkT;ksa dks osQUnz ls dbZ izdkj dh f'kdk;rsa gSaA osQUnz }kjk vf/Hkkj dk vR;f/d iz;ksx fd;k x;k
gSA jkT; ;g Hkh pkgrs gSa fd fuxe dj Hkh foHkkT; iw¡th ,d vax gks] fo'ks"kdj blfy, fd ;g Hkh Ñf"k&fHkUu
vk; dj gh ,d Hkkx gS tks O;olk;&{ks=k vnk djrk gSA mUgsa ,d vU; f'kdk;r ;g gS fd 1959 esa vk; dj
osQ dkuwu esa bl izdkj ls la'kks/u fd;k x;k fd jkT;ksa osQ lkFk rc rd foHkkT; iw¡th dk ,d va'k vfoHkkT;
gks x;kA bl la'kks/u ls iwoZ dEifu;ksa }kjk vnk fd, x, dj dk ,d Hkkx vk; dj ekuk tkus osQ dkj.k jkT;ksa
osQ lkFk foHkkT; FkkA ijUrq 1959 esa vk; dj fu;eksa esa bl izdkj ifjorZu fd;k x;k fd dEifu;ksa }kjk (mudh
vk; ij) vnk fd;k tkus okyk lkjk dj fuxe dj dh ifjHkk"kk osQ varxZr vk x;k rFkk jkT;ksa osQ lkFk
vfoHkkT; gks x;kA
bl izdkj vk; dj osQ lEcU/ esa foÙk vk;ksx dks rhu iz'uksa dk lkeuk djuk iM+rk gSμ
(1) jkT; bl ckr ij ncko Mkyrs jgs gSa fd fuxe dj dks Hkh foHkkT; iw¡th esa tksM+k tk,A Li"V gS fd
lafo/ku esa mi;qDr la'kks/u osQ fcuk foÙk vk;ksx bl lq>ko dks ugha eku ldrkA

(2) jkT; ;g roZQ nsrs gSa fd foHkkT; iw¡th esa ls mUgsa feyus okys vuqikr dks c<+k;k tk,A
(3) jkT;ksa dk bl ckr ij erHksn jgrk gS fd muosQ lkewfgd fgLls esa ls muosQ O;fDrxr Hkkx fdl vk/kj
ij r; fd, tk,¡A Li"V gS fd gj jkT; ml vk/kj dh ek¡x djrk gS ftlls Lo;a mldks ykHk gks losQA
bl lanHkZ esa ge pkj ,sls eq[; vk/kjksa dk o.kZu dj ldrs gSa ftu dk jkT; ljdkjsa fo'ks"k :i ls
leFkZu djrh jgh gSaA
(d) djk/kj dk vkdkj] vFkkZr mu jkf'k;ksa dk oqQy tksM+ ftu ij djnkrkvksa dh djns;rk fu/kZfjr
dh xbZ gksA bl vk/kj dh =kqfV ;g gS fd dj jktLo dh jkf'k rFkk djkjksfir vk;ksa osQ tksM+
esa (fo'ks"kdj dj dh njsa vuqikrh u gksus ij) dkssbZ lh/k lEcU/ ugha gksrkA
([k) dj jktLo dh mxkgh vFkkZr~ dj jktLo dh okLrfod izkfIr;k¡A bl vk/kj dh =kqfV ;g crkbZ
tkrh gS fd djkjksfir vk; dk L=kksr fdlh ,d jkT; esa rFkk ml ij olwyk x;k dj fdlh vU;
jkT; esa gks ldrs gSaA
(x) djk/kj dk L=kksr] vFkkZr~ og jkT; tgk¡ ij djkjksfir vk; dh mRifÙk gqbZ gksA lS¼kafrd Lrj ij
c¡Vokjs dk ;g ,d vPNk vk/kj gS] ijUrq okLrfodrk esa bl ckjs esa iwjh tkudkjh feyuk vfr
dfBu jgrk gSA
(?k) vko';drk] vFkkZr~ fofHkUu jkT;ksa dh jktdks"kh; vko';drkvksa dh rqyukRed fLFkfrA
vf/drj foÙk vk;ksxksa us vk; dj esa jkT;ksa osQ O;fDrxr Hkkx r; djus esa mxkgh] vFkok mxkgh vkSj vko';drk

346 LOVELY PROFESSIONAL UNIVERSITY