"Tax" ek legal term hai jo governments ya states impose karte hai, jiske through unhe apne citizens ya businesses se paise collect karne ka authority hota hai.
Ye collected funds governments ke infrastructure, social services, public welfare programs, national defense, law enforcement, and other essential services ko provide karne ke liye use kiye jaate hai. Taxes ka main goal hai apne citizens ko better facilities and services provide karna aur national growth and development ke liye funds collect karna.
Taxes ka amount usually citizen ki income, business profits, property, goods and services purchase, and other factors par depend karta hai. Different types of taxes include income tax, sales tax, property tax, excise tax, and many more, jo different governments ke rules and regulations ke according vary karte hai.
Taxes do prakar ke hote hain - Direct Tax aur Indirect Tax.
Direct Tax, jaise ki naam se pata chalta hai, ek aisi tax hai jo taxpayers directly pay karte hain. Ye tax unke income ya assets par lagta hai. Direct tax ka rate generally taxable income ke according decide kiya jata hai, jismein jyada income wale logon ko zyada tax pay karna hota hai. Examples of direct taxes include Income Tax, Wealth Tax, and Property Tax.
Indirect Tax, dusri taraf se, ek aisi tax hai jo goods aur services par lagta hai, aur iska burden ultimately consumers ko hota hai. Indirect taxes goods aur services ke price ke upar lagte hai. Kuchh examples of indirect taxes include Sales Tax, Value Added Tax (VAT), Excise Tax, and Customs Duty.
In dono taxes ke different rules and regulations hote hain aur inke charges aur collection methods bhi alag-alag hote hain.
Direct tax taxpayers ki income ya assets par lagta hai. India mein, direct tax ke kuch pramukh prakar hai: 1. Income Tax - Income Tax un individuals aur businesses par lagta hai jo ek financial year mein ek certain amount se zyada income earn karte hai. Income Tax ka rate unke taxable income ke according decide kiya jata hai. 2. Corporate Tax - Corporate Tax companies aur corporations par lagta hai. Corporate Tax rate generally company profits ke according decide kiya jata hai. 3. Capital Gains Tax - Capital Gains Tax un individuals aur businesses par lagta hai jo ek certain asset (jaise property, stocks, bonds, mutual funds, etc.) ko buy karte hai aur usey sell karke profit earn karte hai. Capital Gains Tax rate generally asset ki holding period (kitne time tak asset ke saath raha) ke according decide kiya jata hai. 4. Wealth Tax - Wealth Tax un individuals aur businesses par lagta hai jo ek certain wealth (jaise property, jewelry, cash, etc.) ko own karte hai. India mein, 2015 mein Wealth Tax abolished kar diya gaya tha. 5. Estate Tax - Estate Tax un individuals aur businesses par lagta hai jo ek certain amount se zyada property ya assets ki inheritance (pushti) karte hai. India mein, Estate Tax nahi hai. Ye the kuchh pramukh direct tax prakar jo India mein lagu hote hai.
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Indirect tax wo tax hota hai jo goods aur services par lagta hai aur iska burden ultimately consumers ko hota hai. India mein, kuch pramukh indirect tax prakar hai:
1. Goods and Services Tax (GST) - GST ek indirect tax hai jo goods aur services par lagta hai. GST ek single tax hai jo pahle se lagne wale kai taxes (jaise VAT, Central Excise Duty, Service Tax, etc.) ko replace karta hai. GST ka rate goods aur services ke alag-alag categories par depend karta hai.
2. Excise Duty - Excise Duty ek tax hai jo goods par lagta hai jo India mein manufacture hoti hai. Excise Duty goods ki value ke according decide kiya jata hai.
3. Customs Duty - Customs Duty ek tax hai jo goods ko import/export karne par lagta hai. Ye tax goods ki value ke according decide kiya jata hai.
4. Service Tax - Service Tax un services par lagta hai jo India mein provide ki jati hai. Service Tax rate generally service ki nature aur type ke according decide kiya jata hai.
5. State VAT - State VAT ek tax hai jo kuchh states mein lagta hai. Ye tax goods par lagta hai jo state ke andar sell ki jati hai. State VAT ka rate state governments ke rules and regulations ke according decide kiya jata hai.
Ye the kuchh pramukh indirect tax prakar jo India mein lagu hote hai.