FINANCE COMMISSION 16-NA HMABAK HI LE

Prof. Vanlalchhawna

Finance Commission Sawmparukna (FC-16) hi December 31, 2023 khan sawrkar laipuiin a din a. FC-16 hian chona khirh leh lian tak a hmachhawn mek niin a lang. Cess leh Surcharge chungchang te, kum 2011 chhiarpui chungchang te, GST chungchang leh chhim lam State lungawilohna te hi a langsar zualte an ni. Finance Commission hna hi Sawrkar laipui chhiah atanga sawrkar laipui leh state chanvo ruahman te, state hrang hrang chanvo zat tur bituk te, sawrkar laipui tanpuina (grants-in-aid) state sawrkar hnena pek dan tur ruahman leh tualchhung sawrkar sum dinhmun tihnghet dan tur ruahmanna siam te a ni. FC-16 hian kum 2026-2031 chhung atan sawrkar laipui leh state sum chanvo ruahmanna-te a siam dawn a ni.
Cess leh Surcharge chungchang
Chhiah chawi mek behchhana chhiah dang lak belh (tax upon tax) hi Cess emaw Surcharge emaw tih a ni. Cess/surcharge lak hi sawrkar laipui thuneihna a ni. Hmanna tur bik awmsa behchhana lak hi ‘Cess’ tih a ni. Entirnan, zirna lam tihhmasawnnan ‘education cess’ lak a ni. Cess langsar zualte chu GST Compensation Cess, Road and Infrastructure Cess, Health and Education Cess, etc. te an ni.
Cess atanga sum lut hi public account hnuaiah ‘designated head’ dah tur a ni. Riral thei lo (non-lapsable pool) a vawn tur a ni bawk. ‘Surcharge’ hi income tax atanga lak niin, hmanna tur ruahmansa a awm lo thung. Surcharge hi sawrkar laipui sum liau liau a ni a; amaherawh chu chhiah insem zingah a tel ve lo.
Tunhnai hian Cess leh Surcharge atanga sawrkar sum lak luh a pung nasa hle. Auditor General Report (2023) tarlan danin kum 2021-22 a sawrkar laipui hnuaia chhiah lut za-a 17.67 hi cess/surcharge atanga hmuh a ni. Cess leh surcharge hian state sawrkar chanvo tur an ei heka ngaih a ni. Chhiah insem theih rate tihniam a, cess rate tihsan phei hi chu state tan sum hlohna nasa tak a ni bawk (CBGA 2019).
Finance Commission 14-na leh 15-na hian cess/surcharge te ‘tihtawp emaw, insemtheih a ruahman ni se’ a ti a. CAG tarlan danin ‘Cess’ atanga sum lut te hi ‘designated account’-ah dah lovin, sawrkar laipui kuta cham hlen awm nual niin a lang. Sawrkar laipui chhiah zaa 42 hi state chanvo tur a nih laiin Budget estimate (2023-24)-in a tarlan danin, state chanvo hi zaah 32 vel chauh a ni. Finance Commission Sawmparukna hian Cess/Surcharge chungchangah rawtna mumal tak siam ngei tura beisei a ni.
Kum 2011 chhiarpui chungchang
Chhim lam State te lungawilohna chhan ber pakhat chu Finance Commission 14-na leh 15-na ten sawrkar laipui chhiaha State chanvo sem rualnan kum 2011 chhiarpuia mihring awmzat an hmang hi a ni. Kum 1976-a Danpui Siamthat 42-na Parliament-in a pass ang chuan ‘kum 2001 hma chuan Parliament seat tihdanglam loh tur’ tih leh ‘Finance Commission-in chhiah sum insemnan kum 1971 chhiarpuia mihring awmzat hi kum 2001 thleng hman tur’ tih a ni. Chhungkaw tihtlem policy uar takin kalpui a ni bawk.
He dan siam that hi kum 2001 khan A.B. Vajpayee sawrkar (NDA) chuan tidanglamin, danpui siam that vawi 84-na a siam leh a. ‘Kum 2026 thleng Parliament seat bik tihdanglam loh tur tih’ a ni leh ta a ni. Parliament seat tihdanglam theih hun hi lo thleng mai dawn a; hei hi chhim lam state te chuan an enghelh hle.
State chanvo siam rem nan kum 2011 chhiarpuia mihring awmzat hman a nih hian chhim lam leh hmar lam state te sum chanvo a intamhleih ta hle niin a lang. Hei hi chhim lam State te chuan an ngaimawh hle.
Kan hriat angin chhim lam state te hi hmar lam state aiin hmasawnna kawngah an thang chak zawk daih a. Ziak leh chhiar tam lamah te, nunphungah te an changkang zawk. Mihring punna zat pawh a tlem zawk a ni. Kum 1971-2011 inkar hian chhim lam state mihring punna hi za-ah 85 chauh a nih laiin hmar lam state te punna hi zaah 144 lai a ni thung.
Chhim lam state-te tanfung chu ‘hmasawnna kawnga titha zawkte thlawhkhum zawnga sawrkar laipui sum sem dan ruahman hi India ram tan a hrisel lo’ an ti. ‘Mihring tam lam behchhana chhiah insem hi a remchang lo, bituk chin neih a ngai’ an ti bawk. Finance Commission 16-na hian engtiang chiahin nge a kalpui ang tih hi India state-te ngaihchan ber pakhat a ni.
Chhim lam State te lungawilohna
Chhim lam state lungawilohna lian tak dangte chu GST avanga an sum hloh, sawrkar laipuiin a pe let tha tawk lo te, India danpui anga state ten sum leh pai an dawn (statutory transfer) te sawrkar laipui tanpuina anga an tar lang fo leh sawrkar laipuiin Cess leh surcharge tam tak a la thin te hi a ni.
Chhim lam state te hian, hmar lam state-te aiin sawrkar laipuiah ‘Direct tax leh GST’ atangin sum an chhung lut hnem zawk daih a. Amaherawh chu Finance Commission formula anga chhim lam state sum hmuh hi a tlem zawk daih thung; hmar lam state ten cheng khat-ah cheng 3.25 an dawn laiin, chhim lam state te chuan pawisa 52 chauh an dawng a ni.
Rajya Sabha Member P.Wilson (DMK) zawhna, Ministry of Finance-in an chhan danin, chhim lam state panga ten kum 2018-23 chhungin GST leh Direct tax atangin sawrkar laipui sumah Rs vbch nuai 22.26 an chhung lut a; chhiah atanga an sum hmuh let chu Rs vbch nuai 6.42 chauh a ni thung. Chhim lam state ten chawhrualin cheng za-ah cheng 25 chauh an hmuh laiin UP chuan za-ah cheng 200 chuang a dawng thung a ni.
Goods & Services Tax (GST) chungchang
Chhim lam state te hian kum 2017 July thla atanga India ram pum huapa Goods & Service Taxes lak hi an tuar niin an insawi. Value-added tax (VAT) hnuaia state mal zalenna ‘fiscal autonomy’ an neih thin ang kha an nei ta lova. GST awm hma lama State mal ten an sum mamawh dan azira bungraw chhiah (Sale tax) lak zat an tidanglam thin ang kha, GST hnuaiah hian a remchang ta lova; hei hi hrehawm an ti hle. GST lak dan hi GST Council hnuaiah dah a ni a; hei hi sawrkar laipui Finance Minister hova neih thin a ni; sawrkar laipui sum-ah innghat lo thei lovin an awm ta a ni.
GST avanga chhiah an hloh do letna (GST compensation cess) pawh sawrkar laipui atangin an beisei ang an hmu lo bawk niin a lang. GST atanga an chanvo 14% a pung tura ngaih a nih laiin an dawng phak lo hle niin an inngai. Tamil Nadu state chuan GST avanga state sum an hloh belhkhawm hi Rs vaibelchhia 40,000 lai niin an sawi. GST atanga Cess lak hi kum 2022-23 a tawp tur ngaih a nih laiin tihtawp a la ni lova; GST Cess hian state sum hmuh dan a chhe zawngin kawng tam takin nghawng a nei niin an sawi bawk.
Special grants chungchang:
Finance Commission te hian ‘special grants’ an ruahman thin a. Fourteenth Finance Commission (2015-2022) khan special grants ruahmanna a siam lova; Fifteenth FC erawh chuan special grants pahnih ‘performance-based incentive grants’ leh ‘state specific grants’ a ruahman a. Vanduaithlak takin health grant tih loh chu sawrkar laipuiin pek chhuah a nei lo niin a lang. Planning Commission a tawp tak hnu-ah plan sum tam tak State te hian an dawng ta lova; GST hnuaiah state chhiah tam tak GST Council thuneihna hnuaiah a awm ta bawk. State sawrkar te thuneihna ‘fiscal autonomy’ hi tlem sawt hle a ni.
Finance Commission hi sawrkar laipui leh state sawrkar inkara sum leh pai bika inlaichinna tha siamtu ni tura India danpui chang 280-a anga din a ni. Kan tarlan tak ang hian ‘fiscal federalism’ chungchangah State sawrkar te hian ‘issue’ pawimawh tak tak siamfel ngai awmin an hria a; hengte siamtha tur hian Finance Commission sawmparukna hian ruahmanna thar a siam ngei a beiseiawm hle a ni.