Written by
Lalmuanpuia  Zawngte

Mizoram Hmasawnna leh Chhiah (Tax) Pawimawhna

Sawihawnna - Sorkar sum lakluhna reng reng hi Tax (chhiah) leh Non-Tax (chhiah ni lo) Revenues tiin thliar hran a ni. India rama chhiah aṭanga sum hmuhna (sources of tax base) tlangpui chu - Goods & Services Tax (GST), Personal Income Tax, Corporation Tax, Excise leh Custom Duties te an ni. Non-Tax Revenue aṭanga sum hmuhna tlangpui chu (budget head a dah ang hian dah rih mai ang) - Interest Receipts, Dividends and Profits, Fiscal Services, General Services, Social & Economic Services, te an ni.

Chhiah (Tax) chu engnge ni? : Chhiah chu sorkar chauhin a la ṭhin. Mi tu pawh chhiah pe tura sorkarin a tih tawh reng reng chuan chhiah chu sorkarah an pe mai tur a ni a, amaherawhchu chhiah petuin (tax payer) chhiah a pek avangin ama mimal hlawkna tur (direct benefits or returns) sorkar hnen aṭangin beisei a nei thiang lo. Tichuan, mipui chhiah pek tlingkhawm aṭangin sorkar chuan mipui tan bawk hmasawnna hna kawng hrang hrangin a lo thawk ta ṭhin a, mipuite chhiah pek chu sorkar sum hnar pawimawh tak a lo ni ta a ni.

India ram dinhmun : Ram chang­kang zawk leh India ram ngeiah pawh mipui hnen aṭanga chhiah lak hi sorkar sum hnar leh innghahna pawimawh ber a ni. Kum 2021–22 Budget estimate-ah chuan India ramin a sum hmuh tur zawng zawng za zela 86.41 (86.41%) chu chhiah chi hrang hrang (Tax Revenues) aṭanga hmuh beisei a ni. Hetihlai erawh chuan za zela 13.58 (13.58%) chu chhiah ni lo (Non-tax Revenues) aṭanga lo kal tura beisei ve chauh a ni.

A pawisa fai zawnga dah chuan cheng vaibelchhia 1545397/- hi chhiah aṭanga sum hmuh tura beisei niin; cheng vaibelchhia 243028/- hi chhiah ni lo aṭanga sum hmuh tura beisei a ni; a number hi a inthlau hle a ni. Hemi in a entir langsar em em chu India ram leh khawvel ram dangah te chuan ram hmasawnna (Country’s Economic Development) hi mipui te thawhchhuah leh mipuite kutah liau liau a innghat a ni tih a chiang hle.

Mizoram dinhmun : Mizoram state-ah chuan mipui/ mimal aṭanga chhiah pek leh lak hi sawi tur a awm meuh lo. Lirthei passenger phur, state excise, in hmun lo ram neitu leh sumdawng mi tlemtein sorkara chhiah kan pek ve ṭhin hi a ni mai awm e. Mipui ten sorkara kan chhun luh ve hi a bei tham em em a ni.

Kum 2021-22 a Mizoram Budget estimate-in a tarlan dan chuan Mizoram sum hmuh tur zawng zawng za zela 14.68 (14.68%) chu chhiah (Tax Revenue) aṭanga hmuh tura beisei a niin za zela 17.39 (17.39%) chu chhiah ni lo (Non-tax Revenue) aṭanga hmuh beisei a ni ve bawk. India leh ram dangah chuan chhiah aṭanga sorkar sum lakluh a tam em em laiin Mizoramah chuan chhiah ni lo aṭanga sum hmuh a sang zawk daih mai a, hei hian hmasawnna kawngah Mizoram chu a letling zawngin kan kal tih a entir thei bawk ang.

Hetih lai hian Mizoram sum hmuh tur zawng zawng za zela 67.91 (67.91%) chu central sorkar aṭanga kan hmuh tur te an ni thung. Hemi hian chiang takin Mizoram chu central chawmhlawm leh kutdawt state ti a miten min sawi fo chu chiang takin a rawn nemnghet/ lantir a ni.

Mizoramin chhiah aṭanga a sum hmuhna tlangpui : Mizoramin chhiah aṭanga a sum hmuhna/ lakluhna te chu kum 2021 – 22 Budget estimate-a a lan ang hian hlawm 4-in tarlang ta ila -

(a) State Goods and Service Tax – Hei hi keimahni thawhchhuah pawh ni chiah lo, mipuiten hmun dang aṭanga bungrua leh thil dang dang inthlengtawnna aṭanga sum lo lut hi a ni.

(b) Taxes on Income and Expen­diture - Mizoramah chuan Cor­po­ration tax, Professional tax leh Trades aṭanga state-in sum a hmuh te hi a ni deuh mai.

(c) Taxes on Property & Capital Transaction – Land Revenue leh Stamps & Registration Fees te hi an ni.

(d) Taxes on Commodities & Ser­vices – Mizoram sorkarin chhiah aṭanga sum a hmuhna hlawm lian ber a ni. Chungte chu – State Excise, Taxes on Sale, Trade etc., Taxes on Vehicles, Other Taxes on Goods and Passengers leh Other Taxes & Duties on Commo­dities & Services, tiin ṭhen hran thliah thliah a ni.

Eng Chhiah (Tax) nge kan pek ang? : Central leh State te hian chhiah lakna tur bik kawng hrang hrangah insem niin chungte chu India Danpui (Constitution) hnuaiah Union List, State List leh Concurrent List tiin chanpual tur felfai taka siamfel a ni a. Hemi zulzui hian Mizoramah pawh chhiah lak ve theihna tur kawng hrang hrang awmin kan dap ve hi a hun tawh tak zet a ni. Sorkar hnathawk hi kan economy innghahna a nih avang leh dinhmun tha ber an nih rih avang hian thiam taka sorkar hian sum a hmuh let theih dan kawng hi ngaihtuah se a pawimawh hle awm e. Tin, bungrua leh service hrang hrang Mizoram chhung ngeia thar chhuah aṭangte pawh hian sorkar hian sum peipun dan kawng thiam taka a zawn hi a hun ve tawh hle a ni.

Hetia kan tihlai erawh chuan chhiah hi mipuite tan phurrit a ni thei hle tih kan hriat reng a, thiam taka chhiah lakna tur items thlan thiam erawh a pawimawh hle thung. Chhiah pe thei tura dinhmun ṭhaa mipuite siam hi sorkar mawhphurhna liau liau a ni a. Sorkarin chhiah a lak/khawn dawn reng rengin a petu (tax payers) te dinhmun chiang takin a hriat a ṭul a, mipuite dinhmun azir zelin eng aṭanga chhiah hi lak tur nge tih chiang takin a zirchiang tur a ni. Tin, mipuite pawhin chhiah hi ram hmasawnna tur liau liau atana man neia kan pek a ni tih kan hriat a ṭul hle bawk.

Mizoram-in Chhiah lak/khawn kawngah hmasawnna a awm em? :- Mizoramin state puitling kan nih ve aṭanga sorkar budget-te han thlirlet vang vang hian mahni kea din tumna leh intodelh tum zawnga keimahni phak ang tawk te tea thawhchhuah ve tumna hmuh tur hi a vang hle mai. Chhiah (Tax) hmanga sum hailut tura hmalakna thar phei chu a awm lovin kan budget pawh hi a ngai pet pet vek a ni, a tih theih awm e. Kan tun dinhmunah hi chuan sorkar hian heti lam zawnga hma thar a laka keimahni puala kan thawhchhuah hi kan tihpun ve a hun tawh tak zet a ni.

Central sorkarah chuan Dr. Manmohan Singh-a khan thiam takin chhiah lak dan thar (Progressive Tax) thiam takin a rawn kalpui a, mi hausa apiangin chhiah an pe tam a, mi tin maiin kan phak tawk ang zelin chhiah kan pe a, chu chu vawiin ni thlengin India ram pumpuiin kan la hmang chhunzawmin kan ṭhatpui chho ta zel a ni.

Mizorama sorkarna chelh mektu MNF sorkar leh Chhiah :- Kum 2021 – 22 atana Mizoram sorkar budget-in a tarlan dan chuan Mizoramin ama pual liau liaua a sum thawhchhuah (State’s Own Revenue) zawng zawng za zela 87.97 (87.97 % of State’s Own Revenue) chu Taxation Department aṭanga hmuh tura beisei a ni a. Chuti a nih chuan taxation department hi Mizoram innghahna ber leh a ṭul ang anga sorkar pawhin a duata a vulh nasat hle a ngai tihna a ni awm e. Covid-19 hrileng karah pawh GST atang te, Professional Tax aṭanga state sum hmuhte chu kiam lam aiin a pung thur thur zawk a ni si a. Hemi a nih avang hian taxation changtu Minister leh sorkar pawh hian District thara department office changtlung zawka hawn vat te, an Service Rule en ṭhatsak leh department mamawhte kawng tinrenga ngaihtuahsak zung zung hi sorkar tihmakmawh niin a lang.

Hetihlai erawh chuan kan sorkar hrawn mek hi a letling zawng leh a hnung zawngin a kal leh tlat pek a ni awm e. Kum 2021 – 22 budget han en ta ila, sorkar tana sum laluttu ber department ngaihthah a nih laiin sum lakluh kawnga ṭangkaina nei miah lo leh budget-ah pawh lang miah lo Horticulture Dept., Agri.Dept., Sports Dept., Tourism Dept., etc., te hi ngaihsak an niin a langsar ber ber leh SEDP innghahna departments emaw tihtur khawpin sorkar duhsakna an dawng leh lawi si hi thil mak ve tak chu a ni ngei ang le...

Tlangkawmna :- A chunga kan hmuh ang khian Mizoram chuan mahni puala thawhchhuah kan nei ve lo tluk a tih theih ang. Aizawl khawpui leh hmun dang dangte han thlir kual ila concrete building ṭha tak tak, motor nalh tak tak, khawl changkang leh thawmhnaw man to tak tak India ram state dang leh ram danga kan hmuh ang chite pawh kan nei theiin kan life style pawh a sang ve fu mai. Heti chunga chhiah pe/chawi tlak lo khawpa rethei kan la inti hi eng vang nge ni ang? Mahni mamawh tawk tal inphuhru tur khawp chuan ke kan pen a, ruahmanna mumal tak siam hi kan ram hruaitute tihtur hmasa a ni dawn lo'm ni...?

Lalmuanpuia Zawngte