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Saturday, June 16, 2018

Pratayksh aur Apratayksh vyay mei antar va iske vibhin aango ki vyakha

Pratayksh aur Apratayksh vyay mei antar

Pratayksh  kar vah kar hai jo sampati, vyaki ki aay par lagta hai hai. Isse direct tax bhi kehte hai. Udharan ghar kar, bijli kar, custom duty ityaadi.

Features;

Yeh  Pratayksh  kar hai.Vyaki ki aay par lagta hai. Directly pay kiya jata hai. Ussi vyaki duvara pay kiya jat a hai jis par kar laga ho. Upbhogta k liye suvidhajank hota hai.

Apratayksh  kar vah kar hai joh ki ksi vyaki par lagta hai kintu vah kisi aanya vyaki duvara pay kiya jata hai.  Isse indirect tax bhi kmehte hai. Jaise; sales tax, manoorajan kar, cinema kar aadi.

Pratayksh aur Apratayksh vyay mei antar



Features;

Indirectly pay kiya jata hai. Upbhogta k liye asuvidhajank hota hai. Kisi aanya vyaki duvara pay kiya jata hai.

Lagat k tatvo ko do bhago mei bata ja sakta hai.

Pratayksh vyayPratayksh vyay veh hote hai, joh utpadit ikaiyo matra se Pratayksh roop se sambandhit hote hai. Arthat inka sidha sambhand utpadan se hota hai.

Visheshtayeen- utpadit vastuo ki ikaiyo ki matra se sambandait hote  hai.

Pratayksh vyayo mei nimn ko samilit kiya jata hai; Pratayksh samagri . Pratayksh ya anya Pratayksh vyay. Sabhi Pratayksh vyayo ka yoog mool lagat kehlata hai.

Apratayksh vyay Apratayksh vyay veh hote hai, jinka sidha sambhand utpadit vasto ki ikai se nahi hota.

Visheshtayeen- utpadit vastuo ki ikaiyo se sidha sambhand nahi hota. Yeah vaya pure vyavsay k liye hote hai. Prayeh inka anumaan lagaya ja sakta hai.

Pratayksh aur Apratayksh vyay mei antar-


Aang- shram, samagri va aanya Pratayksh vyay, Pratayksh vyayo k aang hai, joh karkhana uprivyay, karalya uprivay va bikri avam vitran uprivay Pratayksh k aang hai.

Utpadit ikaiyo se sambhand- Pratayksh vyay ikai Pratayksh roop se sambandhit hote hai, jabki apratayksh vyay ni.

Anumaan- Pratayksh vyay vastvik hote hai,jabki apratayksh vyay anumanit hote hai. Arthat inki calculation phele se ki jati hai arthat vyay ka  phele se hi anuman laga liya jata hai.

Pratayksh vyayo ka aang-


Pratayksh samagri- Pratayksh samagri veh hai joh utpadan ki jane wali mei prayaksh roop se proyog ki jati hai, tatha uska mukhya aang ban jati hai. Mool lagat gyat karne k liye prayukt samagri ki lagat phele nikalani hoti hai. Yeh nimn prakar nikali ja sakti hai.  

Pratayksh shram- joh shram utpadan mei sakriya bhaag leta hai joh samagri k roop badalne mei sahayta karta hai, Pratayksh shram kehlata hai. Isse nimn prakar gyat kiya ja sata hai.

Aanya Pratayksh vyay- utpadan k nimn vyay bhi Pratayksh vyay bhi mane jate hai, aatah inhe bhi lagat k roop mei apnana chaiye.

Utpadan shulk, adhikar shulk, bhavan nirmaan ka naksha avam dijaain vyay, aarkitat ki fees, kisi vishesh upkaram hatu prayogatamk vyay, vishesh ojjaro ka kiraya, kiraye par prapt yantr ki marramat, visheshoz k yatra vyay.

Apratayksh vyayo k aang

Karkhana uprivyay ya nirmani uprivyay- yeh vyay nirmanse sambhandhit hote hai  ya factory se sambhandit hote hai. Inhe pramukh roop se nimn ko samilit kiya jata hai.
Prakash shakti, koyla aadi. Haas, maramat va dekhbhaal. Draing vyay, municipal vyay ya kar. Nirikshan vyay. Dushit karyo ko thik karne k vyay. Aantrik yatayat. Aprayatksh shram.

Karayalya uprivyay- karyala k prashasan va prabhand kiye gaye vyay ya office overhead kehte hai  ya office cost kehte hai ya Karayalya uprivyay  kahe jate hai. Vetan, sanchalko ka shulk, karyalya kiraya, chapai, samanya vyay aadi.

Bikri va vitran uprivyay- yeh veh bikri va vitran se sambhandit hote hai. Isme mukhyat nimn vyayo ka samavesh hota hai;

Yatra vyay, vikratoo ka vetan, batta adhat va dalali, vitrit namune, shakho k kharche va kiraya, panking, vigyapan, yatri ajando  ka vetan aadi.

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