- HC Vanlalruata
Ram hausa a chengte apiangin chhiah an pe tam tih kan hria a. India ramah hian pawisa thawk chhuak tam apiangin chhiah an pe tam bawk – chhiah an awl ru a nih loh chuan. Sumdawng hausa te, industry lian neitute, mimal enkawl bank neitute, insurance company liante, mipui tihhlim (entertainment) lama eizawng lemchan thiamte, zaithiamte ang chi chuan chhiah an chawi tam em em a. An sum lakluh aţanga chhutin tam tak sorkarah an chhunglut a ni.
Sorkar laipui chuan keini ang tlangmi (tribal)-te hi tlangram (tribal/scheduled area) a kan chen chuan kan sum thawhchhuah aţanga chhiah rip tak chawi tur (income tax) hi min awl (exempt) a. Tlangmi ni ve lo sorkar hnathawk leh sumdawngte chuan he chhiah hi rit an ti em em a ni. Chutih lai chuan sorkar tan chuan sum hnar lian tak a tling a ni.
Sum lakluh zat behchhan chhiah (Income Tax) chawi ve lo keini Mizorama chengte pawhin he sum tlingkhawm aţang hian kan ram leh mipui hmasawnna hna thawhna tur sum kan dawng kumtin a, chuta ţang chuan Mizoram sum hman tur ‘state annual budget’ kan tih hi kan lo ruahman thei ve ţhin a nih hi. Ni lo sela chuan tun ang kan thlen chin hniam tak pawh hi kan thleng pha hauh lovang.
Sapram kan tih mai a chengte pawh khuan chhiah hi rit an ti em em a. An ţawngkauchheh lar tak pakhat chu, “Born free, but taxed to death” tih a ni. Chhiah chawi hi tun hnai mai thil a ni lova, Isua Krista pian hma daihah khan lalte chuan an khua leh tuite hnen aţangin chhiah an lo la tawh ţhin a, tharum hmanga an ram awpa cheng mipuite phei chu an hrawm na hle tawh ţhin. Mingohovin min awp hma pawhin Mizo lalte khan an khua leh tuite hnen aţangin chhiah an lo la tawh a, British sorkar khan lalte kaltlangin chhiah an la bawk.
Kum 1947-a British awpna hnuai aţanga India ram a lo zalen a, Indian Union a rin luh kan lo nih hnu khan Mizote hian chhiah, a bikin ‘direct tax’ an tih ang hi kan chawi tam ve lova. Hlahthlem kan ni a. Income Tax Act, 1961 section 10 (26)-ah chuan keini tribal-te chu kan sum thawhchhuah aţanga chhiah rit tak (income tax) pe ve lo tura hlahthlem kan ni ta nghe nghe a. Mah se, hetah hian tlangmi, tlangram (scheduled/tribal area) a awm, tih kher a ni a. Mizo officer-te pawhin tlangram ti a huamtir loh hmuna hna an thawh chuan income tax hi an chawi vek a ni.
Income tax kan chawi loh avang erawh chuan chhiah chawi miah lo chu kan ni hauh lo. Kawrkilh aţanga lirthei kan lei thleng hian chhiah kan chawi a. Zanina kan thirbela kan kan tur alu leh dailuah kan lei pawhin chhiah kan chawi vek a, a phurh man zawng zawng nen kan chawi tel vek a ni. Chu chu thil awmdan a nih avangin income tax chawi ve lo mah ila, chhiah hi kan chawi a, sorkar laipui laka inthlahrun em emna chhan tur kan nei bik chuang lo.
Chhiah kan pek hi chi hnih lian tak takin ţhen ta ila. Budget lehkha-ah chuan ‘Tax’ revenue leh ‘non-tax’ revenue tiin an sawi a. ‘Direct tax’ leh ‘indirect tax’ tiin kan ţhen thei bawk ang. Hei bakah hian sorkar aţanga kan thil hmuh, tui leh kawlphetha man (service charge) hi kan chawi bawk a, hei hi chu a dan chu a dang deuh awm e. Kan nitin mamawh satliah ni lo, engtik lai pawha kan mamawh min petu sorkar hnena a man kan pek a ni.
Khawpui (municipal area) a chen man, property tax te bakah hian hotel leh chawdawr (restaurant)-a kan thil ei man kan pekin chhiah chi hrang tam tak kan pe tel ţhin bawk a. Mizoramah erawh chuan kan la chawi kim biai lem lo. Khawpui awm mante hi hautak zet a ni a, Lunglei khawpui a chengte hian an hre ve dawn chauh a ni. Kum 1998 khan Guwahati-a hotel pakhatah ka thleng a. Chanchinbu lama ka thawhpuite nena badam sawngbawl plate khat, Mizorama Rs 5 man vel tur kan ei khan Rs 40/- dawn kan seng a, a to chhan chu chhiah chi hrang hrang vang mai a ni.
Lal lal lai hun a ni emaw, mipui rorelna sorkar hnuai a ni emaw, khua leh tui zawng zawng chuan chhiah kan chawi a ngai. Sorkar laipui emaw state sorkar emaw hian sum hnar hranpa a nei lova, a sum hmuhna chu mipui chhiah tlingkhawm hi a ni. Mizorama kohhrante hian chhiah an khawn lo na a, an sum hnar ber chu kohhran mite thawhlawm thawh a ni a, a nihna takah chuan chhiah ang chiah tho a ni a. Chuti chungin sorkara chhiah pek ai chuan mitin an thilphal zawk. A chhan chu sakhaw thila ngaih a nih vang a ni. Sorkara za zela 1 vel chhiah pek hreh zet zette pawhin kohhran thawhlawm sawma pakhat main i lo, sawma pahnih pawh phal takin an pe mai a. El Bethel vanglai a ‘rinnai thlai chi’ ang deuh kha ngaihdăn tlânglâwn leh mi tam ber thilphal chhan chu a ni mai.
India sorkar hian chhiah chi hrang hrang, a hran hrana khawn ţhin kha titawpin Goods and Services Tax (GST)-in a khaikhawm ta a. GST hi sorkar laipui leh state sorkar chanpual tur ruahman vek a ni a, chu chu GST Council thutlukna a ni. Chuti chung chuan state tam berin anmahni puala chhiah lak duh chin an neih avangin excise duty (zu chhiah leh a behbawm) bakah tuialhthei leh a behbawm (petroleum, lubricants and petroleum products) aţanga chhiah (VAT) lak hi an la duh vek a. Chu vangin ram pum huap GST Council pawhin a remti ta a nih kha.
Hei bakah hian state sorkar tin hi engemaw bik atan chhiah lak theihna a nei a, chu chu ‘cess’ an ti a. Entir na’n petrol leh diesel latu apiang hnen aţangin infiamna emaw zirna lam emaw, hriselna lam emaw tihhmasawnna atan ‘cess’ tlem kha sorkarin a la thei a. Mahse, a nihna takah chuan khatianga mamawh bik department sum indaih lohna phuhruk a nih hnu chuan an la zui chhunzawm reng lem lo thung.
Sawi leh sawi hnu, khua leh tui tawh phawt chuan chhiah pek hi kan tihtur (duty) a ni. Chutih rual chuan chhiah chawi hrim hrim hi tuma ngainat hlawh lem lo (unpopular measure) a ni tih hi chhiah khawntu sorkar pawh hian a hriat a ngai a. Sang lutuk a chhiah lak zat tihpun thutte hian mipui thinlungah helna a siam thei. Chutih rual chuan chhiah chawitu mipui hian eng chhiah mai pawh hi anmahni ţhatna tur, hmasawnna tur leh changkanna atana hman tur a ni tih an hriat chian phawt chuan chhiah chawi hi an hrehin a rinawm loh.
Chu vangin, a pawimawh ber chu mipuite chhiah chawi hi tute’n emaw an eiru ral mai mai lova ţangkai taka ram leh mipui hmasawnna hna thawhna atana hman a ni tih hi hrilhfiah a ngai a. Chhiah lut zatte, mipui tana hman a nih dante hi thup awm hauh lova hriat theih zel a nih phawt chuan chhiah chawi lamah mipui aţangin harsatna a tlem telh telh theiin a rinawm a ni.