What is Input tax? ইনপুট টেক্স কি?

 

What is Input tax? ইনপুট টেক্স কি?

 

Ans: Input tax refers to the tax paid by a business on the purchases of goods and services that are used for its business operations. For example, if a business buys raw materials, machinery, or services for its production process, it will usually have to pay indirect taxes such as VAT, sales tax, or excise duty on those purchases. This tax paid on purchases is referred to as input tax.

 

Businesses can claim input tax credit (ITC) on the taxes paid on their purchases and use it to offset their output tax liability. Output tax refers to the tax collected by the business on the sales of its products or services. When a business sells its goods or services, it will typically charge and collect indirect taxes from its customers. The difference between the input tax credit and output tax collected is the net amount of tax payable by the business to the government.

 

Input tax credit is an important mechanism for ensuring that businesses do not end up paying taxes twice on the same goods or services. By allowing businesses to offset their input tax against their output tax, the tax system ensures that the tax burden is borne only by the end-consumer and not by the businesses that are involved in the production and distribution of goods and services.

 

 

 

ইনপুট টেক্স বুলিলে ব্যৱসায় এটাই ব্যৱসায়িক কাৰ্য্যকলাপৰ বাবে ব্যৱহাৰ কৰা সামগ্ৰী আৰু সেৱা ক্ৰয়ৰ ওপৰত দিয়া কৰক বুজায়। উদাহৰণস্বৰূপে, যদি কোনো ব্যৱসায়ীয়ে নিজৰ উৎপাদন প্ৰক্ৰিয়াৰ বাবে কেঁচামাল, যন্ত্ৰপাতি বা সেৱা ক্ৰয় কৰে, তেন্তে সাধাৰণতে সেই ক্ৰয়ৰ ওপৰত পৰোক্ষ কৰ যেনে ভেট, বিক্ৰী কৰ বা আবকাৰী শুল্ক পৰিশোধ কৰিব লাগিব। ক্ৰয়ৰ ওপৰত দিয়া এই কৰক ইনপুট কৰ বুলি কোৱা হয়।

 

ব্যৱসায়ীসকলে তেওঁলোকৰ ক্ৰয়ৰ ওপৰত দিয়া কৰসমূহৰ ওপৰত ইনপুট টেক্স ক্ৰেডিট (আইটিচি) দাবী কৰিব পাৰে আৰু ইয়াক তেওঁলোকৰ আউটপুট টেক্স দায়বদ্ধতা ক্ষতিপূৰণ কৰিবলৈ ব্যৱহাৰ কৰিব পাৰে। আউটপুট কৰ বোলে ব্যৱসায়টোৱে নিজৰ সামগ্ৰী বা সেৱাৰ বিক্ৰীৰ ওপৰত সংগ্ৰহ কৰা কৰক বুজায়। যেতিয়া কোনো ব্যৱসায়ীয়ে নিজৰ সামগ্ৰী বা সেৱা বিক্ৰী কৰে, তেতিয়া ই সাধাৰণতে গ্ৰাহকৰ পৰা পৰোক্ষ কৰ আদায় আৰু সংগ্ৰহ কৰিব। সংগ্ৰহ কৰা ইনপুট টেক্স ক্ৰেডিট আৰু আউটপুট টেক্সৰ মাজৰ পাৰ্থক্য হ’ল ব্যৱসায়টোৱে চৰকাৰক দিবলগীয়া কৰ নিকা পৰিমাণ।

 

ব্যৱসায়ীসকলে যাতে একেটা সামগ্ৰী বা সেৱাৰ ওপৰত দুবাৰকৈ কৰ পৰিশোধ নকৰে তাৰ বাবে ইনপুট টেক্স ক্ৰেডিট হৈছে এক গুৰুত্বপূৰ্ণ ব্যৱস্থা। ব্যৱসায়ীসকলক তেওঁলোকৰ ইনপুট টেক্সক তেওঁলোকৰ আউটপুট টেক্সৰ বিপৰীতে ক্ষতিপূৰণ দিবলৈ অনুমতি দি কৰ ব্যৱস্থাই নিশ্চিত কৰে যে কৰ বোজা কেৱল শেষ গ্ৰাহকেহে বহন কৰে আৰু সামগ্ৰী আৰু সেৱাৰ উৎপাদন আৰু বিতৰণৰ সৈতে জড়িত ব্যৱসায়সমূহে নহয়।