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భారతదేశంలో సేవా పన్ను

This question was previously asked in
HTET TGT Social Science 2011 Official Paper
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  1. ప్రత్యక్ష పన్ను
  2. పరోక్ష పన్ను
  3. పన్నును పెంచడం
  4. తగ్గుతున్న పన్ను

Answer (Detailed Solution Below)

Option 2 : పరోక్ష పన్ను
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Detailed Solution

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ప్రధానాంశాలు

సేవా పన్ను:

  • సర్వీస్ టాక్స్ అనేది నిర్దిష్ట సేవా లావాదేవీలపై సర్వీస్ ప్రొవైడర్లపై ప్రభుత్వం విధించే పన్ను, కానీ వాస్తవానికి కస్టమర్లు భరించాలి.
  • ఇది పరోక్ష పన్ను కింద వర్గీకరించబడింది మరియు ఆర్థిక చట్టం, 1994 కింద ఉనికిలోకి వచ్చింది

అందువల్ల, భారతదేశంలో సేవా పన్ను అనేది పరోక్ష పన్ను.

ముఖ్యమైన పాయింట్లు

ప్రత్యక్ష పన్నులు

పరోక్ష పన్నులు

ఇది ఆదాయం మరియు నిర్వహించిన కార్యకలాపాలపై విధించబడుతుంది.

ఇది ఉత్పత్తులు లేదా సేవలపై విధించబడుతుంది.

ప్రత్యక్ష పన్ను విషయంలో పన్ను భారం మారదు.

పరోక్ష పన్నుల కోసం పన్ను భారం మారింది.

ఇది నేరుగా సంబంధిత వ్యక్తి ద్వారా చెల్లించబడుతుంది.

ఇది ఒక వ్యక్తి ద్వారా చెల్లించబడుతుంది, అయితే అతను దానిని మరొక వ్యక్తి నుండి తిరిగి పొందుతాడు, అంటే వాస్తవానికి పన్ను అంతిమ వినియోగదారుని భరించే వ్యక్తి.

ఆదాయం పన్ను చెల్లింపుదారుల చేతికి వచ్చిన తర్వాత చెల్లించబడుతుంది

వస్తువులు/సేవ పన్ను చెల్లింపుదారులకు చేరే ముందు ఇది చెల్లించబడుతుంది.

పన్ను వసూలు కష్టం.

పన్ను వసూలు సాపేక్షంగా సులభం.

ఉదాహరణ ఆదాయపు పన్ను, సంపద పన్ను మొదలైనవి.

ఉదాహరణ GST, ఎక్సైజ్ డ్యూటీ కస్టమ్ డ్యూటీ, సేల్స్ టాక్స్, సర్వీస్ టాక్స్ మొదలైనవి
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