Cheng 1 thawh chhuah a, cheng 9 neih belh

Khawnge, kan state rethei takin cheng 1 kan thawh chhuah zelah cheng 9 dang kan neih belh zel theih thu leh chu cheng 1 thawh chhuah a pawimawhzia chu i’n sawi dawn teh ang.

Chhiah pe hnam kan ni ṭhin

Mizote hi lal kan neih hun lai ata tawh mi taima, mahni inchawm zo, chhiah pe ṭhin kan ni a. Mahse India hnuaia kan beh aṭangin chawmhlawm state nih pawi tih lohna kan nei chho a. Chhiah phei chu kan pek ve tura ngai lo tam tak kan la awm. Naupang inkhuallem thukhawchang ang deuhin sorkar hian sum siamna khawl a nei a, a duh zat zat sum a siam ang a, chumi hmang chuan hmasawnna hna a thawk mai tura ngai ni awm tak tak pawh kan la tam awm e. Mahse, mipuite chhiah pek tlingkhawm tel lo hian sorkar hi a kal thei miah lo tih hriat tlan a ṭul.

Sorkar hian a duh zat zat pawisa note hi print ta vak mai se chuan hman kum deuha Zimbabwe ramin an tlakchhiat vanga an Zimbabwe Dollar an print vak ṭum a, a hlutna a tlakhniam vak dinhmun angah khan khawi ram sorkar mai pawh hi an ding thei vek a ni. Kha dinhmun an tawn chhoh lai, 2008 June thla velah kha chuan US Dollar 1 leh Zimbabwe Dollar tluklehdingawn 1 te a intluk hial a nih kha. An dollar 1 leh toilet paper phek khat hlutna a intluk an tihsak hial bawk. Ram pawh hian sum hi a thawh chhuah a ngai a. A thawh chhuahna hnar pawimawh ber chu mipuite chhiah pek hi a ni.

Kohhran pawh hian a hranpa-in sum a thawk chhuak tlem khawp ang. Kohhran mipuite thawh chhuahsakah a innghat a ni.

Mizoram Budget

Finance Minister Pu Lalsawta'n budget chhuanawm tak mai, kum 2016-17 atana budget puitling a pharh takah khan kan State-in sum kan hmuh tura beisei zat chu cheng vaibelchhe 8065.93 a ni. Heta ṭanga Mizoram-in kan thawh chhuah ve tura beisei zat chu cheng vaibelchhe 610.25 a ni a; hmuh kan beisei zat aṭanga 7.95% chauh a ni. A bak zawng hi chu Pu Modi-a hnen aṭanga kan beisei a ngai dawn a nih hmel.

Pu Modi-a te lah hian kan thawh chhuah mil zela min pek an tum miau avangin mahnia thawh chhuah neih ve kawngah ṭan lak kan ngai tak zet a. Centrally Sponsored Schemes tam ber hi za zela sawm (90:10) kan lo thawh ve zel a ngaih bawk si avangin ṭan a na a. Cheng 100 man hnathawhna tur project kan neih reng rengah State Matching Share (SMS) ah hian Cheng 10 zel kan lo tum ve a ngai a. Cheng 1 kan thawh chhuah apiangin cheng 9 dang kan neih bel zel a ni ber mai. Centrally Sponsored Schemes-ah 80:20 (Cheng 100-a cheng 20 kan lo tum ve tur) awm ṭeuh mah se, chungte chu kan awt pha lovah kan ngai rih hial a ni.

Chutichuan, khi kan thawh chhuah ve tur, cheng vaibelchhe 610.25 aṭang khian chhiah lam chi (State’s Own Tax Revenue/ SOTR) aṭanga hmuh kan beisei zat chu cheng vaibelchhe 331.19 a ni. He SOTR kan hmuhna turah hian Mizoten tunlaia chhiah kan hriat tlanglawn ber berte khawihtu department, Taxation Department chan lam hi lo hawi ta deuh i la.

Kan SOTR cheng vaibelchhe 331.19
aṭang hian Taxation Department-in a kenkawh ho, VAT te, Professions Tax te, POL Tax te leh Entertainment Tax te aṭang hian cheng vaibelchhhe 240.70 hmuh beisei a ni - chu chu SOTR pumpui aṭanga 72.68% lawih mai a ni. A awmzia berah chuan Mizoramin chhiah lam chi aṭanga 2016-17 chhunga sum hmuh tura a beisei aṭanga 72.68% chu Taxation Department bik aṭangin hmuh a tum tihna a ni a. Hemi ti thei tur hian sum indaih loh vanga hna lak harsa tak karah Sorkar chuan Inspector of Taxes post 10 lai mai a lak mek bakah Aizawlah zonal office thar hawng turin ruahmanna a peih fel leh tawh a. He zonal office hi a function dan tur ang taka a function theih chuan budget-a sum hmuh tur aia beisei aia tam daih hi Sorkar sum bawmah a luh phah ngei a rinawm a; chumi hmang chuan central aṭang pawhin sum tam zawk kan hai chhuah theih ngei a beiseiawm a ni.

Sorkar kum kal ta Revised Estimate-ah khan Taxation Department hi cheng vbch 233.40 hmu tura beisei a nih laiin cheng vbch 249.76 a hmu a. Kum dangah pawh Sorkar beisei zat lakluh loh an nei ngai awm lo e.

Chhiah pekah hma kan sawn zel

Mizote pawh hian chhiah pek awmzia kan man chho zel a, kan pe hreh lo ve telh telh a; a lawmawm tak zet a ni. Chhiah pek kan thiam chhoh zelzia a lanna chu kum 2011-12 khan cheng vbch 149.49 chhiah kan pek laiin kum 2015-16 ah chuan cheng vbch 249.76 lai a lo ni ta a. Kum 5 chhung lekin kan chhiah pek 67.07% in a ṭhang.

Hetih lai hian mipuite leh sorkar hnathawk ngei zingah pawh chhiah kalphung hre fuh chiah kan lo kan awm zel bawk. Runthlak deuha Sorkarin chhiah a lakna hi kum 25 emaw awrh chauh a la ni a. Kan hnam a upa telh telh ang a, a nawlpuiin kan la hrethiam em em ang.

Professions Tax

Hei hi a bikin sorkar hnathawk zingah hrethiam lo kan awm nual mai. “Peon leh Chief Secretary-in Rs. 2500 ve ve an pe, an pek zat a inang” tih thawm te a ri fo mai a, a dik chiah reng a. A chhan chu sorkar hnathawkte hlawh a san tawh em vang a ni ber. Kum khata Professions Tax pek san theih ber chu Rs. 2500 a ni a, a san lam tidanglam theitu chu India Parliament chiah a ni. Parliament hian 1988 khan a sang ber hi Rs. 250 aṭangin Rs. 2500-ah a tisang a. Hemi hnu hian a la tisang leh miah lo. Hetih hun lai hi chuan Rs. 2500 hi chu Chief Secretary leh mi tlemte lo chuan an pe pha awm lo e. Mahse hemi hnu hian sorkar hnawthawkte hlawh hi 5th Pay leh 6th Pay hmanga tihsan a lo ni tawh a; Rs. 2500 pe thei an awm ta ṭhup mai.

Tuna kum khata Rs. 2500 pe thei chinte hi thla 1-a Rs. 20,000 chung lam hlawhte an ni. Hemi hlawh pha lote hian a aia hniam an la pe tho. State ṭhenkhatah phei chuan Rs. 15,000 chung lam hlawh phate chu Rs. 2500 hi an pektir a, Mizoram Sorkar chuan a la dim hle a ni tih a lang.

Rs. 2500 pe thei chin hrilhfiah danah hian amah, Pu P. Lalrinmawia, Asst. Commssioner of Taxes ṭawngkam han hawh i la: “Tar chawmna pawh hi kum 80 hnuai lam chuan thla khatah Rs. 200 an dawng a. Kum 80 chin chung lam chuan thlak khatah Rs. 500 an dawng. A bak chu kum upat em avanga dawn belh theih pawh a ni chuang lo. Kum 100 dam thleng pawhin Rs. 500 tho an dawng mai.” Hetiang deuh hian, thla khata Rs. 20,000 chuang hlawh ṭheuh ṭheuh zingah khan peon leh Chief Secretary kha a thliar theih tawh loh tlat a ni.

Value Added Tax (VAT)

Tuna India ram tax structure-a VAT kalphung man lo kan awm nual bawk a. Officer lian tak tak zingah pawh man fuh chiah lo, hre ve deuh nial nual si, sorkar revenue lama ṭan aia contractor/ supplier lama ṭan duh zawk an la awm nual niin a lang a; a pawi khawp mai.

Chutiang mite chuan, “Sorkarin VAT a lak dan hi value added tax (a hlutna belh
aṭang chhiah lak) a ni hlei nem, value tax (a hlutna aṭanga chhiah lak) alawm” an ti ṭhin. An hriatthiam chin aṭang chuan a dik reng mai. Mahse value added a nihna hian inṭanna bik a nei tih an hriat hmaih ṭhin si a ni. Miin vai ram aṭangin bungrua Rs. 1000 man a la a, Rs. 1200 a a hralh chuan a hlutna a belh Rs. 200 aṭang chauhin lak tur niin an ngai a. Mahse tuna India ram tax structure kan hman mekah chuan Mizorama lo hralh leh hmasa bertu-in a hralh hnu-a lo zuar chhawng lehtu hmasa ber hnen aṭang chauhin value added tax chu a awm ṭan chiah a ni. State leh state indawrna (inter-state trade) ah chuan value added tax a function ve chiah lo a nih chu.

Silchar ami thawmhnaw Rs. 1000 man a lak chuan Aizawlah Rs. 1200 in hralh ta se la, Rs. 1200 aṭangin tax chhut tur a ni. Mahse Rs. 1200-a lo leitu khan Rs. 1300-in a lo hralh chhawng ve leh a nih chuan a lakna aṭanga a hlutna a belh Rs. 100 (Rs. 1300-1200) aṭang chauhin a chhiah pek tur chu chhut tawh tur a ni.

Value added tax a nih vanga kan duh duhna aṭanga a value added-na kan chhut mai chuan a dik thei lo ang. Lal Isuan chhandamna nen hian tehkhin i la a dik viau maithei. Isua chu khawvel mihring zawng zawng chhandamna atan kros-ah a thi a. Mahse mi zawng zawng chu chhandam kan ni dawn hauh si lo. Chutiang deuh chuan, value added tax chu a ni teh meuh mai. Mahse value added tax a nihna kha khawi stage aṭanga chhiar ṭan tur nge tih hi kan ngaihtuah tel tur a ni. Mizorama hralh chhawn a nih vawi 2-na chiah aṭangin chhiar ṭan tur a ni.

India ram pumah inter-state trade-ah pawh value added tax dik taka kan hman theihna turin Goods and Services Tax (GST) dan hman tum mek a ni a. He dan hman a nih hunah chuan vai ram aṭanga bungrua la tan pawh value added aṭang chauhin chhiah pek a theih tawh ang a. Mipuite tan thil man a tlawm phah ngei tura ngaih a ni a; sumdawngte pawh an hlep a ṭhat phah zawk ngei tura ngaih a ni bawk.

- C. Lalṭhazuala (thazuals@gmail.com)

Vengthlang, Champhai