BUDGET TERMINOLOGY
TUNLAIA HMAN DAN LEH A ȚOBUL
JANUARY 26, 2022: 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 țawngkam BUDGET tobul hi tlema zawng i han bih kual hmasa phawt teh ang u.
BUDGET ȚOBUL Budget tih țawngkam hi Gaul ho țawng Gaulish "BULGA" tih ațanga French hovin an lak chhawn a ni a. Gaulish ti țawng 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 țawng chuan "bolg" hi bag tihna a ni a, Gaulish ațangin a la hla lo khawp mai, hetiang deuh bawk hian Scotland ho țawng hi "Gaelic" tih a ni bawk a, Weslh ho țawng Cymraeg pawh hi Gaulish ațangin a la tla hla lo hlea ngaih a ni.
Bulga chu savun ip tihna mai a ni a. Bulga ațangin French țawng "bouge" [(old French) = Eng : leather bag, knapsack]. Bouge ațangin "BOUGETTE" a lo chhuak leh a, hemi ațang hian English țawnga "BUDGET" = late middle English hi a rawn piang ta a ni.
Budget tih hi atirah sum leh pai ruahmanna țawngkam 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 țangkai 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 țhen 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 ațangin 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 țawngkam bik a nei tam hle a, he țawngkam te hi Parliament leh State Assembly ten mahni țawng ang maia an hman a nih avangin eng tak nge a nih tih leh eng lam sawi na nge tih hi MLA leh MP te tan pawh mahni inzir fe loh chuan a harsain a awlaî lo khawp mai.
Budget țawngkam bik (terminology of budget) Mizo țawnga sawifiah pawh hi a awlsam lo khawp mai. Engpawh ni se, sawifiah kan han tum ve pòh ang a, a buk țhelh chuan kan țhelh 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 țha lo, nei mumal lo ber kan nih mek lai hian mipui tam ber leh lehkhathiam zingah pawh Budget, chhiah chi hrang hrang te, hriat thiam 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 tak zet a ni. Helam chu duh tawk rih teh ang.
Heng hi tawi te tein sawifiah kan tum dawn nia, țum khat atan a thui lutuk dawn avangin Part in țhen 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 țhen a ni. Henga sum hmuh leh hman te hi Parliament ah pharh a ni țhin.
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 țangkai te tih lan vek a ni. Sorkar sum hman zawng zawng heta țanga pek a nih avangin tih lan 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.
3. CONTINGENCY FUND
Contingency Fund anih 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 țhin. Hemi atan sum lak chhuah sa, hman bang a awm chuan Consolidated Fund ah chhun luh leh tur a ni.
4. 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 ațang chuan Revenue Expenditure leh Capital Expenditure ahte thlir hran leh tur a ni.
Hetiang hre thiam tur chuan Revenue Receipts, Revenue Expenditure, Capital Receipts, Capital Expenditure te hriat thiam a țul leh a.
Part 2 lamah kan chhunzawm leh ang.
NOTE : Hei hi ka ziak sa, a țhing ka her lum thar leh a ni a, a thu ken hi a hlui chuang lo e.
Source :
- economictimes.com
- moneycontrol.com
26012022, Huna Kawlni Kawlvàwm
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