งบประมาณรัฐเบงกอลตะวันตกปี 2556 – 2557

            นางสาวมามาตา บาเนอร์จี มุขมนตรีรัฐเบงกอลตะวันตกกล่าวถึงงบประมาณของรัฐฯ ในปีนี้เปรียบเสมือนการทำสวนในทะเลทราย ในงบประมาณปี 2555 – 2556 ประมาณการรายได้จากภาษีไว้ 312,222,500,000 รูปี แต่เก็บได้จริง 324,052,100,000 รูปี เพิ่มขึ้นร้อยละ 30 จากปี 2554 – 2556 ปีนี้คาดว่าจะเก็บภาษีได้เพิ่มขึ้นร้อยละ 24 เป็นทั้งสิ้น 397,830 ล้านรูปี

               อย่างไรก็ตาม รายได้จากภาษีปีที่แล้วประมาณ 320,000 ล้านรูปีนั้น จะถูกธนาคารชาติตัดออก 250,000 ล้านรูปีเพื่อผ่อนชำระหนี้ที่รัฐบาลเบงกอลตะวันตกสมัยพรรคคอมมิวนิสต์ปกครองกู้มากว่า 2 ล้านล้านรูปี

    ในงบปีนี้รัฐฯ ขึ้นภาษีมูลค่าเพิ่มร้อยละ 1 ขึ้นภาษีบุหรี่และหมากสำเร็จจากร้อยละ 20 เป็น ร้อยละ 25 เพื่อเพิ่มรายได้

    นายมิตรา รัฐมนตรีคลัง กล่าวว่าในปีที่ผ่านมาอัตราการเติบโตทางอุตสาหกรรมของรัฐเบงกอลตะวันตกเท่ากับร้อยละ 6.2 สูงกว่าอัตราโดยเฉลี่ยของประเทศซึ่งอยู่ที่ร้อยละ 3.12  และตั้งแต่พฤษภาคม 2554 รัฐเบงกอลตะวันตกได้รับข้อเสนอลงทุนมูลค่ารวม 1,127,690 ล้านรูปี สำหรับโครงการ 257 แห่ง   อัตราการเจริญเติบโตของการเกษตรและกิจการที่เกี่ยวข้องในรัฐฯ เท่ากับร้อยละ 2.5 ในขณะที่ของทั้งประเทศอยู่ที่ร้อยละ 1.79 

                        รายจ่ายที่รัฐบาลใช้เพื่อช่วยเหลือประชาชนโดยตรงมี อาทิ การให้เงินยังชีพ 1,500 รูปีต่อเดือนสำหรับประชาชนอายุ 18 – 45 ปีที่ไม่มีงานทำ จบการศึกษาอย่างน้อยมัธยม 2 และลงทะเบียนไว้กับธนาคารการจ้างงานของรัฐบาล ซึ่งปัจจุบันมีประมาณ 94,000 คน และในปีนี้รัฐฯ จะให้เงินยังชีพนี้ไม่เกิน 1 แสนคน  นอกจากนั้น ยังจัดสรรงบ 7,500 ล้านรูปี สำหรับโครงการช่วยเหลือด้านการเงินแก่เด็กหญิงอายุต่ำกว่า 18 ปีเพื่อมิให้ต้องถูกลักพาตัวไปแต่งงาน หรือออกจากโรงเรียน

                  นอกจากนั้น รัฐฯ ยกเว้นภาษีสำหรับธุรกิจขนาดเล็กที่รายได้น้อยกว่า 5 ล้านรูปีต่อปี และรัฐฯยังช่วยเหลือต่อคนขายของข้างถนนซึ่งไม่มีร้านค้าของตัวเองให้ได้ลงทะเบียนอย่างง่ายๆ และได้รับ tax credit ในการซื้อของมาขาย

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                                                                              มีนาคม 2556

West Bengal State Budget 2013-14      

West Bengal Chief Minister Mamata Banerjee has described the budget that was placed in the State Assembly by the Finance Minister, Amit Mitra, on 11^th March, 2013, as an exercise to create greenery in a desert. Increasing taxes for the first time in a major way by the Trinamool Congress after coming to power is the key feature of the budget. Finance Minister claimed historic success by the government in increasing revenue by around 30 per cent, the figure creating an impression that economic activity in Bengal has grown significantly in the current financial year. However despite taking steps to raise more money the net revenue deficit increased significantly to Rs. 13,308.10 crore in the revised estimate for 2012-13, against the projection of Rs. 6,976.01 crore in the budget estimate presented last year which reflects that the budgeted deficit on the revenue account almost doubled. According to Mitra’s budget estimate the net revenue deficit for 2013-14 is projected to be contained at Rs. 3,488.49 crore, around Rs. 10,000 crore less than the fiscal year 2012-13.

            In the last year’s budget the tax revenue target was Rs. 31,222.25 crore (taking the growth rate at 25 %). The revised estimate say that the revenue realisation touched Rs 32,405.21 crore, 30 per cent more than that in 2011-12. This year revenue is expected to grow by 24 per cent, to Rs. 39,783 crore. Mitra said that although Rs. 32,000 crore of revenue will come into the treasury Rs 25,000 crore will exit the treasury simply cut-off by RBI (the Reserve Bank of India) to service the massive debt of over 2 lakh crore burdened upon them by the previous predecessor i.e. the Left Front government. However if one scrutinises this 30 per cent growth then it can be very well said that a mixture of a new entry tax, one-time spike in power duty, a surge in coal cess because of a change in Central policy, the multiple increases in petro-product prices and income from the liquor tax are the principal factors behind this 30 per cent jump.

            These five factors plus stamp and registration fee – a teltale sign of the state’s sole thriving business of real estate – account for Rs. 4,769 crore. Few of these drivers can be termed as the results of the Mamata Banerjee government’s work. Rather, Manmohan Singh’s petro price policy much criticized by the Trinamool Congress has played a role in helping Mitra reach the historic landmark. If these factors are taken out from the revenue pot, the revise budget figure will come down to Rs. 27,636 crore against Rs. 24,938 crore for the financial year 2011-12.  Thus the growth rate will plunge from 30 per cent to 11 per cent. This 11 per cent growth reflects more faithfully the ground situation in Bengal where the government’s hands-off land policy and its failure to attract big industry are showing up in listless economic activity. The new government has taken some revenue mobilisation initiatives like simplification measures e-governance initiatives, which have thrown up positive results but they alone cannot trigger a 30 per cent growth.

            Looking at the sales tax front Mitra has failed to meet his budget target of 29 per cent hike. His windup in this fiscal year is 19.5 per cent more than 2011-12 the previous year, between 2010-11 (budget estimate) and 2011-12 (actual sales tax collections) had grown by around 29.16 per cent. Mitra has projected a modest 12.9 per cent growth for 2013-14 over the budget estimate of 2012-13. One of the key elements in the budget list is the local area entry tax that Mitra had introduced in his budget last year. Budget documents reveal that the windup on this account- mentioned as taxes on goods and passengers has been Rs. 1,250 crore. Also the government has earned Rs. 800 crore extra in comparison to 2011-12 by taxes and duties on electricity. Another significant component on the revenue side has been Rs 400 crore plus increase over last year in excise collection because of the government’s decision to allow some liquor off shops to operate as on-shops and increase in bar timings.

Another source of tax was road tax for vehicles. Last year the state government had introduced the concept of a lifetime tax for vehicles and this tax was taken through the buyers of many new cars. The motor vehicle companies while selling cars manipulated the buyers gently to pay the lifetime tax. This led to a large inflow to government treasury.

Source: The Telegraph

Among the major tax proposals the lower value added tax (VAT) rate has been raised from 4 to 5 per cent while the upper rate of VAT has been increased from 13.5 per cent to 14.5 per cent. The state also raised VAT on tobacco related products, cigarettes and pan masala from 20 per cent to 25 per cent. The finance minister explained why the upper slab for VAT was being raised by drawing a parallel between Bengal and industrially developed states. According to his observation and study the states which are doing well in the domain of industries and commerce like Andhra Pradesh, Karnataka, Tamil Nadu and Gujarat. All of these states have upper VAT rate of 14.5 per cent or even 15 per cent. By this he tried to explain that it is the ease of doing business in a state that attracts investments and more business. Mitra said that the state’s tax Gross State Domestic Product (GSDP) ratio for the first time in 15 years has crossed over 15 per cent while the net deficit for the next year was estimated at Rs. 8 crore. However much of additional taxes would go on servicing the government’s debt. Total debt is projected to increase to Rs. 247,422 crore by the end of the next financial year, against Rs. 226, 193 crore, according to the revised estimate for 2013-14 is Rs. 28,318 crore against Rs. 25,195 crore in the revised estimate of 2012-13. Mitra stated that the industrial growth of the state in the present financial year is 6.2 per cent higher than India’s average of 3.12 per cent and services grew 9.5 per cent. West Bengal has received investment proposal amounting to Rs. 112,769 crore in 257 units since May 2011. He also added that the West Bengal’s projected growth rate for the agricultural and other allied activities is around 2.5 per cent higher than the national average of 1.79 per cent. The tourism sector is another sector that received adequate remuneration. In 2012-13 the plan outlay of the tourism sector was increased to Rs. 120 crore from Rs. 90 crore. Districts of Purulia, Bankura and West Midnapore in West Bengal are the areas where the focus for rural tourism has been taken. A projected cost of Rs. 2.5 crore has been estimated for the beautification of Hanseswari Temple and the Khan Ghazi Mosque Dargah (both in Banshberia, Hooghly district).

            The total expenditure on 3 heads that is salaries, pension and other retirement benefits and subsidy is Rs. 45,431 crore. The total plan outlay proposed in the budget is Rs. 26,674 crore, 14.1 per cent higher over last year. Mitra also claimed that between April 2012 and January 2013 new employment generated was estimated at 10,24,521 which crossed the state government’s target and by March 2013 the figure is likely to increase further. On the other hand ‘incentive scheme’ was announced by Amit Mitra. This scheme is basically an unemployment dole known as Yuba Utsaha Prakalpa. By this scheme the government would pay Rs. 1,500 per month to unemployed youths between the ages of 18 years to 45 years who have passed at least class 8 and are registered with the government’s employment bank. As of now according to the finance department there are about 94,000 of such candidates at present but this number could double by the end of next fiscal year. He stated that for now the dole will be given to not more than 1 lakh candidates. The Chief Minister has a plan to increase the beneficiaries to 1.5 lakh in the next budget. The candidate will stop getting the dole once he gets a job.

He has also proposed in the budget an allocation of Rs. 750 crore for a cash incentive scheme for girls below the age of 18 years coming from the economically weaker families which would in turn forbid them to go for child marriage trafficking as well as school dropouts. The other aspect of the society like health, school education and higher education sector also witnessed allocations of Rs. 1,260 crore, Rs. 3,203 crore and Rs. 270 crore. It also emphasized on the development of the minorities and backward classes.

            The budget also proposed to give a number of concessions to small traders. Small resellers and work contractors with annual turnover of less than Rs 50 lakh have been exempted from paying tax. The state government has also decided to register unorganized traders who are devoid of their own premises so have no option but to carry on their goods as they have no proper ownership document of the premises. They do their business on streets or footpaths without having any ownership of these places. Amit Mitra on behalf of the government proposed to introduce a system of simplified registration with minimal documentation for such reselling dealers. Mitra also announced the requirement of maintenance of stock registers for availing input tax credit (amount of tax paid by the dealer on purchases for which the dealer is entitled to claim a credit) which is expected to benefit the unorganized trader.

            The budget along with some distinct achievements and target also has many loopholes. Firstly, in Bengal, big industries which needed to be encouraged further were not highlighted in the state budget for the financial year of 2013-14. The incentives which were being looked forward by the new industries did not get figure in the budget speech. The budgetary allocation for the commerce and industries department was only Rs. 540 crore, which was just Rs. 40 crore higher than the financial year 2012-13. The development of micro and small scale industry sector has always been the concern of the Chief Minister has not been reflected in Mitra’s budget speech. The revival of sick industries (loss incurring industries) in Bengal as promised by the chief Minister also did not get much attention in the budget as the industrial reconstruction department received only Rs. 5 crore.

The Information Technology (IT) sector also did not get the needed attention. It witnessed a marginal increase in funds with only a hike of Rs. 11 crore amounting to Rs. 113 crore in this financial year. Financial consultant Vinod Kothari said the VAT issue would create more inflationary pressure but at the same time he felt that given the state’s economic condition the Financial Minister had no other option but to raise the VAT rates. This will also have an impact on the cost of industrial inputs. Opposition parties also showed objection to the VAT issues as it would cause a burden on the common people. The Bharat Chamber of Commerce and Industry (BCC) said that the growth of the VAT rate by 1 per cent as well as the continuation of entry tax would have a detrimental impact on the cost of production as most of the industrial inputs are obtained from other states. Whereas the Confederation of Indian Industry (CII), the Indian Chamber of Commerce (ICC) and the Merchant Chamber of Commerce are expecting that the additional revenue generation would empower the state economy and finance the social and physical infrastructure in Bengal. Industry bodies also pointed out that Finance Minister did not specify proper guidelines to solve the problems of fiscal deficits as well as developing the industrial infrastructure in West Bengal. The budget also did not mention about the project’s including construction of super-critical hospitals, health districts or the up gradation of the sub divisional hospitals to district hospitals.

            Apart from these neglected issues there are surely some positive sides to the budget. According to The Bengal Chamber of Commerce and Industry the need to maintain stock registers for input tax credit (ITC) will heavily benefit the small and medium traders by bringing down the transaction costs. The unemployment dole between the ages of 18 years to 45 years having pursued education till class 8 is another positive side. It will reduce the rate of uneducated population. The cash incentive scheme to the girls will also help them to have a secured life. On the other hand the tax on tobacco and other related products will help in reducing the rate of smokers in the society.

Thus keeping aside the loopholes and taking into consideration the positive side of it, one can hope that the budget can further improve the economic front of West Bengal.

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                                          มีนาคม 2556