BUDGET TERMINOLOGY TUNLAIA HMAN DAN LEH A ṬOBUL
February 1, 2022 chawhma dar 11:00 hian Union Budget 2022-23 chu Parliament (Lok Sabha) ah Union Finance Minister Nirmala Sitharaman chuan a pharh dawn a. Nikum hmasa Mizoram Budget pharh anih khan Budget English a lam dan tur nen lam Finance Minister in a sawi a, chuvangin he ṭawngkam BUDGET ṭobul hi tlema zawng i han bih kual hmasa phawt teh ang u.
BUDGET ṬOBUL
Budget tih ṭawngkam hi Gaul ho ṭawng Gaulish "BULGA" tih aṭanga French hovin an lak chhawn a ni a. Gaulish hi ṭawng thi tawh a ni a, Celtic ho hi Gaul hnam kha niin an ring a, heng Welsh, Scottish, Irish te hi Celtic (keltik tiin anmahni chuan an lam) nations la inchhal zel chu an ni. Irish ho ṭawng chuan "bolg" hi bag tihna a ni a, Gaulish aṭangin a la hla lo khawp mai, hetiang deuh bawk hian Scotland ho ṭawng hi "Gaelic" tih a ni bawk a, Weslh ho ṭawng Cymraeg pawh hi Gaulish aṭangin a la tla hla lo hlea ngaih a ni.
Bulga chu savun ip tihna mai a ni a. Bulga aṭangin French ṭawng "bouge" [(old French) = Eng : leather bag, knapsack]. Bouge aṭangin "BOUGETTE" a lo chhuak leh a, hemi aṭang hian English ṭawnga "BUDGET" = late middle English hi a rawn piang ta a ni.
Budget tih hi a tirah sum leh pai ruahmanna ṭawngkam atan hman a ni nghal lem lo, ipte emaw, savun ip lian deuh sawina satliah atan hman a ni. Thomas Jefferson (1743-1826) America President khan 1875 daih tawh khan "I received from Mr. Short a budget of London papers" tiin ip satliah sawina atan a hmang ve mai.
India Budget hmasa ber chu February 18,1869 khan James Wilson Scottish Economist khan Viceroy hnenah a lo theh lut tawh a, amah hi Member of India Finance Council a ni a, Father of India budget vuah hial a ni.
BUDGET CHU ENG NGE
Hma lam hun ruat, bituk bik chhunga sum lak luh mila awmze neia hmanna tur ruahmanna leh bituk fel thlap hi Budget chu a ni. Chhungkua, pawlho, Sorkar etc pawhin awmze nei leh ṭangkai leh daihzai thei ang ber tura sum an hmuh tum, hmanna atan an thliar sina an ruahman hi a ni.
BUDGET CHI HRANG TE
Budget hi chi thuma ṭhen a ni. (India Today, June 19, 2019)
1. Balance budget : Sum hmuh tumna lam (revenue receipt) nen inzat chiaha hmanna tur lam ruahman hi a ni.
2. Surplus budget : Sum hmuh tur zat aia hmanna tur lam tlem zawk, sum hman bang leh khawl awm hi a ni.
3. Deficit budget : Sum hmuh tum aia tam hman tura ruahmanna siam hi deficit budget a ni, sum hmuhin hman tum a khuh zawh loh avangin khawi aṭangin emaw sum puk a ngai a, chu chuan a sum hmangtu khan leibat a nei dawn tih a chiang ta a ni.
BUDGET TERMINOLOGY
Budget hian ṭawngkam bik a nei tam hle a, he ṭawngkamte hi Parliament leh State Assembly ten mahni ṭawng ang maia an hman a nih avangin eng tak nge a nih tih leh eng lam sawina nge, tih hi MLA leh MP te tan pawh mahni inzir fe loh chuan a harsain a awlaî lo khawp mai.
Budget ṭawngkam bik (termino-logy of budget) Mizo ṭawnga sawifiah pawh hi a awlsam lo khawp mai. Engpawh ni se, sawifiah kan han tum ve poh ang a, a bûk ṭhelh chuan kan ṭhelh em lo ang chu maw.
Mizoram state hi thil siam chhuahna lian tham engmah nei lo, India ram state lian lo zingah pawh State chhiah (revenue and state own tax) lakna sum hnar nei ṭha lo, nei mumal lo ber kan nih mek lai hian mipui tam ber leh lehkhathiam zingah pawh Budget, chhiah chi hrang hrang te, hriatthiam leh hriat fiah tum lo kan ni deuh vek em ni chu aw, tih tur hian, kan ngaihven peih loin, ngaihven tumna pawh kan nei lo hi a pawi takzet a ni. He lam chu duh tawk rih teh ang.
Heng hi tawi te tein sawifiah kan tum dawn nia, ṭum khat atan a thui lutuk dawn avangin Part-in ṭhen mai ang.
1. Annual Financial statement
2. Consolidated Fund
3. Expenditure Fund
4. Contingency Fund
5. Public Account
6. Revenue Receipt
7. Revenue Expenditure
8. Capital Expenditure
9. Revenue Budget
10. Corporate Tax
11. Security Transactions Tax
12. Banking Cash Transaction Tax
13. Customs
14. Service Tax
15. Direct Tax
16. Indirect Tax
17. Non Tax Revenue
18. Grants-in-aid and contributions
19. Revenue Expenditure
20. Revenue Deficit
21. Public Debt
22. Treasury Bill
23. Market Stabilisation Scheme
24. Ways and Means Advance
25. Miscellaneous Receipts
26. Consolidated Fund Expenditure
27. Central Plan
28. Plan Expenditure
29. Non-Plan Expenditure
30. Fiscal deficit
31. Primary deficit
32. Fiscal Responsibility and Budget Management Act
33. Cess
34. Countervailing Duties
35. Export Duty
36. Finance Bill
37. Minimum Alternate Tax
38. Pass through status
39. Subvention
40. Surcharge leh a dangte.
1. ANNUAL FINANCIAL STATEMENT
Article 112, Indian Constitution in a sawi angin Parliament ah tangka kum khat chhung (April 1- March 31) Sorkar sum hmuh leh hman zat, hmuh leh hman tum zat (estimated & revised estimates) Sorkarin a pharh ziah tur a ni. Hei hi annual financial statement chu a ni. Hlawm thum Consolidated Fund, Contingency Fund, Public Account ah ṭhen a ni. Henga sum hmuh leh hman te hi Parliament ah pharh a ni ṭhin.
2. CONSOLIDATED FUND
Consolidated Fund hi a pawimawh ber a, Sorkarin chhiah a khawn khawm te, a puk (borrowed) te, loan hmanga a puk te, hetiang zawng zawng Sorkarin a hman ral leh hman ṭangkaite tihlan vek a ni. Sorkar sum hman zawng zawng heta ṭanga pek a nih avangin tihlan vek tur a ni a, Contingency Fund leh Public Account erawh chu a hmuam lo thung. Consolidated Fund hi Parliament remtihna lo chuan hman theih a ni lo.
2. CONTINGENCY FUND
Contingency Fund a nih angin rikrùm thil leh hriat lawk loh chhiatna thleng thut atan hman a ni. Hetiang huna President of India-in a hman tur Rs. 500 crore dah a ni. Heta sum hman ralte hi Parliament-in a pawmpui ṭhin. Hemi atan sum lak chhuah sa, hman bang a awm chuan Consolidated Fund ah chhun luh leh tur a ni.
3. PUBLIC ACCOUNT
Public Account-a sum awmte hi a nihna takah chuan Sorkar ta a ni lo. Sorkar chu public account a sum awm hi lo dawng khawm a, veng himtu a ni. Public Account a sum awm chu Provident Fund, Small Savings leh a neitu mihring etc. awm te a ni.
Hetiang anih avang hian hemi sum hman chhuah awmte hi Parliament pawmpui kher a ngai lo, a pung nena rulh leh vek a ngaih vang a ni.
Amaherawhchu, Public Account-a sum lut hi Sorkar chuan Statement of Receipt & Expenditure-a pharh tur a ni. Heng atan sum lut hi 'receipts and fund received' vuah a ni. Revenue tih loh tur.
India Constitution chuan Budget a sum hmuh zawng zawng hi Consolidated Fund ah ziah lan vek tur a ni. Chumi aṭang chuan Revenue Expenditure leh Capital Expenditure ahte thlir hran leh tur a ni.
Hetiang hre thiam tur chuan Revenue Receipts, Revenue Expen-diture, Capital Receipts, Capital Expenditure te hriatthiam a ṭul leh a.
- Huna Kawlni Kawlvàwm
Source : economictimes.com, moneycontrol.com