Excise vs VAT
Rau ib tsoom fwv kom ua haujlwm tau zoo, nws xav tau cov nyiaj tau los ua haujlwm nrog nws lub luag haujlwm. Cov nyiaj tau los no yog tsim los ntawm cov se ntawm ntau hom uas tau muab faib ua se ncaj qha thiab tsis ncaj. Txawm hais tias cov nyiaj tau los yog se ncaj qha, ob qho tib si excise thiab VAT yog hom se ncaj qha thiab ua ib feem ntawm cov nyiaj tau los ntawm tsoomfwv. Txawm hais tias muaj ntau pawg ntawm cov khoom uas muaj feem cuam tshuam thiab VAT, feem ntau excise yog levied ntawm cov khoom tsim thaum VAT yog levied ntawm kev muag khoom lossis kev pabcuam. Ob leeg excise thiab VAT tej zaum yuav them rau tib yam khoom. Thaum excise tau them los ntawm cov chaw tsim khoom, tus neeg muag khoom sau VAT los ntawm cov neeg siv khoom kawg uas yuav tsum them cov nyiaj no rau tus neeg muag khoom.
Excise
Excise los yog excise duty yog ib tug se them los ntawm tsoom fwv rau cov khoom tsim rau muag nyob rau hauv lub teb chaws. Nws txawv ntawm kev lis kev cai uas yog cov se uas tus neeg yuav khoom them thaum nws xa khoom los ntawm lwm lub tebchaws. Yog li ntawd, lub luag haujlwm excise yog ib qho se hauv av. Qhov no yog cov se tsis ncaj uas txhais tau hais tias cov chaw tsim khoom muag nws ntawm tus nqi siab dua li qhov tshwm sim ntawm kev tsim khoom yog li rov qab tau cov se them ntawm nws qhov chaw tsim khoom. Excise yeej ib txwm ntxiv rau VAT uas yog them los ntawm cov neeg siv khoom kawg.
Qhov no tuaj yeem ua piv txwv nrog. Piv txwv li, ib tug neeg tsim khoom tsim ib yam dab tsi uas raug nqi nws Rupees 100. Tam sim no nws yuav tau them cov se excise muaj feem xyuam rau cov khoom ces nws muag rau tus neeg muag khoom ntawm tus nqi siab dua, hais Rupees 120. Tam sim no tus neeg muag khoom, thaum nws muag nws yuav sau. VAT los ntawm tus neeg siv khoom. Ob qho se no siv tau rau tib yam khoom.
VAT
VAT yog tus nqi se ntxiv thiab hu ua se noj. Nws yog them los ntawm tus neeg yuav khoom thiab tsis yog tus neeg muag khoom uas twb tau them cov nqi se rau cov chaw tsim khoom. Txawm li cas los xij, tus neeg muag khoom yuav tsum tau them qhov sib txawv ntawm ob qhov nyiaj no thiab raug tso cai kom tus so kom them se rau cov khoom siv uas nws tau them lawm. VAT yuav luag zoo li cov se muag hauv kev nkag siab tias nws tau them los ntawm cov neeg siv khoom kawg. Txawm li cas los xij, nws txawv ntawm cov se muag hauv qhov uas nws tau sau tsuas yog ib zaug hauv cov saw no los ntawm cov neeg siv khoom kawg. VAT txoj hauv kev tau xaus rau kev zam ntawm kev muag khoom se vim nws muab kev txhawb siab rau tus neeg muag khoom thaum nws them VAT los ntawm cov neeg siv khoom kawg.
Qhov txawv ntawm Excise thiab VAT
Ob lub luag haujlwm excise thiab VAT yog cov se tsis ncaj uas ntxiv rau cov kitty ntawm tsoomfwv. Qhov tseeb, excise thiab VAT tsim ib feem ntawm cov nyiaj tau los ntawm tsoomfwv. Txawm li cas los xij, ob lub se txawv txawv.
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Excise yog se se rau ntawm kev tsim khoom VAT yog se them se ntawm kev noj khoom |
Yog cov chaw tsim khoom tsis muag thiab siv qhov zoo ntawm nws tus kheej, nws tsis tas yuav them nqi se. Tab sis txij li thaum nws muag nws raws li tus nqi siab dua, nws yuav tsum tau them se rau excise. VAT tsis yog them los ntawm tus neeg muag khoom uas yuav cov khoom los ntawm cov chaw tsim khoom tab sis los ntawm cov neeg siv khoom kawg hauv cov saw hlau. Tus neeg muag khoom twb tau them se se rau cov chaw tsim khoom uas tso nyiaj rau tsoomfwv.
