Common behavioural tax cbt
cbt works on behave of raw material to convert in final product in cbt there is common behavioural means on what means if product means one product have 10 level of from raw to reap product and ingridents same other product have but on five or five point five then taxes slot depend on behaviour of product even the product is same or differs
so what it make differ from gst it works on behave that convert in cost of product in multiple in heritence from raw to reap then these product will come in one group and tax decide by the long chain product to less chain product here raw material will exclusive after product reap
how it decide tax as much ingridents apply in one group they collectively gross and then apply gross tax and also if it ripe product then on group of service charge or service tax on behave of services or product tax on products,it check step of common behaviour and make series of products from ingridents to raw material to ripe materials ,
common bheaviour tax also a[pplied to icnome tax two if two cnadite from same home then their commocn behaviour comes under in tas as family
common behaviour tax is apply on goods and any services
because ot see the same behaviour in goods and apply tax on that lveel over them by amounts but raw material got tax and devide in product make means arw matericl will be work like stocks of then then what sefrvcies provide by prduct they co haime under the slot of taxes means because raw materila and have consdered common behaviour for but process going to come under the slot of tax that called the common behaviour for example
human body products is an exmaple of common behavioural tax and milk product is exmaple of common behaioural tax here in common behavioural only supply chain to trasport before all tax will apply start from manufacture only tranport of them will come in tax after all and last and seprately
then if any raw material fidn out in milk prduct and human body product same then raw material will atx seprtaleu and servcies that provide will meausre in same slot of tax menas how much comon behaviour among prudcuts like milk face cfream milk body lotions its raw matrercuila will tax equally but manufacture of them will depend on their otupout behaviour means if otu put behaviour is related with milk then tehir servcie will come sin smae slot output bevaiour and input behaviours
if input behaviours means ingrdnete and output beahviours as same for income tax input behaviour and output behaviours means what commonly they shared then income tax apply ove that and what differ it comes in servcie tax means raw tax and service tax ,
measn what raw they make with toghetr and then servcie tax what they have to survive in this world
in common bhevaiuoral tax it checks the bahve of input to output means from same input to multiple output like milk product to milk face cream then their chekc their raw matercial in common amount without seprately applied tax over like vat there will be valuabeale tax over raw material in state waise not city wise but accountable city wise then same way their output and servcie that bear by the prpduct also will come in common servcies that used to make product menas common servisce will fatorised during manufactured here thsi cbt more focus on manufatures cycle of products ,
then these cycle if match with otehr prudcte tehy come in same slot then otehr slot non macth process then tax applied state level over them ,
how we will check manufacture cycle it traces by tax of manufacturing it called common process of manfatctures tax and then slot of non common manufactures tax,
hwow e indiacte taht process it apply by input chain and outprut chains between process cost common behaviour process cost ,uncommon behaviour process cost
that read by the how much cost or values of cost thye put for product to buy,
process cost set for three yeras and it changes after few years so commnon hevaiour tax sees and chekcs common bhevaiour of prdocut at any level from raw after to real prodction to coe as input behaviour and output behaviours
same fro icnome tax it dveeide tax slot taht common bhevaiour menas commonly chsoed by all family member the stuff of govt and non govt then common behvaiour icnome atx and uncommon bhevaiour income tax
in cbt income tax what in family they shared there basis shared tax will apply hwta thye not shared how much weak and how muhc starong in that that slot will apply in shape of range in whihc range of tax they will come
it called common bhevaiuorual income tax
same way common bhevaioural porduct atx ther si not like gst as milk prodyct comes in slab of common tax here bahvourla is common if behaviurla is differ then tax slot will differ in arnge
for exmaple if two milk product is amke but process is differ from whcih they provide srviec then for diffrnet process means on making milk prutc in home and on emaking milk prduct by machine and in afctory taht will help small businned man to grows like bog busines like coa cola lcoal coc cola to pepesi and and ola if rpocess is same but the manufctureing process id difefr teh tax of what service taht prvide by taht prduct will be cheap and peopel coudl use if big comapny amiking bolb and midlvel coapny amking bulb the process cost definetlt differs in cbt income tax if three member is living with each other with their salary and property then will file itr joint it profit in business small business man and their sons and if three shared salary and having same property to live they will fie itr in joint manner where tax could be less or high in some condition in it one better thing it checks dependent member with property and independent property to dependent property because its need to check that three have total independent property for them or dependent property any loan or any things so cbt is total behvioural income tax it depend on input process and output process behave of process
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