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अंमलबजावणीच्या पाच वर्षांनंतरही वस्तू व सेवा कर आकारणीत बदल होत असताना, राज्यांच्या भरपाईची चर्चा क्षीण ठरते आहे.
‘एकमती’ निर्णय घेता यावेत यासाठीच राज्यांना ‘डबल इंजिन’ सरकारची लालूच दाखवली जाते.
माध्यमांस नाटय़पूर्ण घडामोडींचा शाप असतो. त्यामुळे अशा नाटय़पूर्ण घडामोडींच्या काळात अन्य अधिक महत्त्वाच्या घटनांकडे दुर्लक्ष होते. वस्तू / सेवा कर परिषदेची गेल्या आठवडय़ाच्या अखेरीस झालेली ४७वी बैठक ही अशी दुर्लक्षित घटना. एरवी जी मुख्य बातमी ठरली असती ती राजकीय उलथापालथीमुळे आतील पानात गेली. जे झाले त्यास इलाज नाही. तथापि या बैठकीत जे झाले त्यावर आता तरी ऊहापोह व्हायला हवा. ही बैठक अधिक महत्त्वाची होती याचे कारण या कराची पंचवर्षपूर्ती. १ जुलै २०१७ साली या ऐतिहासिक कराचा अंमल सुरू झाला. गेल्या आठवडय़ात १ जुलैस त्यास पाच वर्षे पूर्ण झाली. या कराचे मूळ प्रणेते, माजी वित्त सचिव विजय केळकर वस्तू/ सेवा कराचे वर्णन ‘लाख दुखोंकी एक दवा’ असे करायचे. तेव्हा या पाच वर्षांत या करामुळे किती दु:खे दूर झाली? मुळात हा कर म्हणजे ‘दवा’ आहे का? आदी प्रश्नांची चर्चा यानिमित्ताने व्हायला हवी.
हा कर अमलात येतानाच मुळातील कर प्रारूपापेक्षा नवे रूपडे घेऊन आला. या नव्या कराचे नाव जरी वस्तू/ सेवा कर असे होते तरी त्याचे दिसणे मूळ प्रारूपात जसे अपेक्षित होते तसे अजिबात नव्हते. मूळ कररचनेत कर आकारणीचे जास्तीत जास्त तीन स्तर अपेक्षित होते आणि एकाही घटकास या करातून सूट मिळता नये, असा विचार होता. प्रत्यक्षात १ जुलै २०१७ या दिवशी हा कर जन्मास आला तो कर आकारणीचे पाच-सहा टप्पे आणि पेट्रोल/ डिझेल आणि मद्य यांस करातून सवलत असे व्यंग घेऊन. तेव्हा अंगभूत व्यंग घेऊन आलेल्या या करामुळे पाच वर्षांत नक्की काय बदल झाला?
वस्तू सेवा कर परिषदेची ही ४७वी बैठक, म्हणजे प्रति वर्षी ९-१० बैठका या कराच्या ‘सुसूत्रीकरण’ आणि मूल्यमापनासाठी झाल्या. पहिली काही वर्षे तर या कररचनेत इतक्या सुधारणा/ बदल सुचविले गेले की या व्यंग घेऊन जन्मास आलेल्या कराच्या देहात नवी काही व्यंगे तयार झाली. म्हणजे नव्या काही घटकांस करात समाविष्ट करायचे आणि काहींना सवलती द्यायच्या, हा उद्योग अव्याहतपणे आजही सुरूच दिसतो. आताच्या ४७ व्या बैठकीत अनेक दुग्धजन्य पदार्थावर नव्याने कर आकारणीचा निर्णय झाला. पनीर, दही, लस्सी, ताक आदी घटक आता महाग होतील. ते का? याच्या जोडीने ‘नैसर्गिक’ मध (अनैसर्गिक मध असतो काय?), मटण, मासे, अनेक भाज्या, बार्ली, ओट्स, बाजरीसारखी धान्ये, मका आदींना कराच्या जाळय़ात आणण्याचा निर्णय या बैठकीत झाला. एका बाजूने केंद्र सरकारी खाते गरिबांच्या अन्नात प्रथिनांचा समावेश अधिकाधिक प्रमाणात व्हावा, यासाठी प्रयत्न करण्याची गरज असल्याचे सांगते. त्याच वेळी वस्तू/ सेवा कर परिषद प्रथिने पुरवणाऱ्या घटकांवर कर वाढवून वा त्यांना कराच्या जाळय़ात आणून हे घटक महाग करते; यास काय म्हणावे? याच्या बरोबरीने गहू, विशिष्ट प्रकारचा तांदूळ वगैरे घटक महाग होतील. यात कोणती सुसूत्रता? रिझव्र्ह बँकेच्या सेवा, दैनंदिन एक हजार रुपयांपेक्षा अधिक भाडे असलेल्या हॉटेल खोल्या, बँकांच्या सेवा, विमा नियंत्रकाकडून दिल्या जाणाऱ्या सुविधांचा लाभ आदी सर्व वस्तू/ सेवा कराच्या अखत्यारीत येईल.
आपल्या देशात मुळात विम्याचे प्रमाण कमीच. इतक्या विमा कंपन्या असूनही त्या पुरेशा प्रमाणात नागरिकांपर्यंत पोहोचलेल्या नाहीत. असे असताना विमा पॉलिसीचे नूतनीकरण आता महाग होईल. पर्यावरण रक्षणात एक महत्त्वाचे आव्हान असते ते इलेक्ट्रॉनिक कचऱ्याच्या विल्हेवाटीचे. त्यावर इतके दिवस ५ टक्के इतका कर होता. तो आता थेट १८ टक्के होईल. आम्ही एलईडी बल्ब कसे जनतेस वाटतो असे आपले सरकार आंतरराष्ट्रीय मंचावरून कौतुकाने सांगते. ते योग्यच. पण आताच्या बैठकीत झालेल्या निर्णयानुसार एलईडी दिवे, त्यासाठीची साधनसामग्री यावरील करात सहा टक्क्यांनी वाढ होऊन तो १८ टक्क्यांवर जाईल. सूर्यचूल, सौर ऊर्जा आदींचे अलीकडे कोण कौतुक. ते करण्यासही हरकत नाही. तथापि एका बाजूने ते कौतुक करायचे आणि सौरबंब वगैरेंवरील कर पाच टक्क्यांवरून जवळपास चारपटींनी वाढवत १८ टक्क्यांवर न्यायचा, यात विसंगती नाही, असे म्हणणे अवघड.
बरे वस्तू/ सेवा कर परिषद बैठकीतील निर्णय एकमताने घेतले जातात, असे सरकार अभिमानाने सांगते. ते खरेच. पण यामागील राजकारण असे की असे ‘एकमती’ निर्णय घेता यावेत यासाठीच तर देशात सर्व राज्यांत एकाच पक्षाचे सरकार हवे, असा सत्ताधारी भाजपचा आग्रह असतो. ‘डबल इंजिन’ सरकारची लालूच दाखवली जाते, ती यासाठीच. जनसामान्यांना राजकारणामागील अर्थकारणाचा गंधदेखील नसतो. त्यामुळे ही लोणकढी पौष्टिक मानून प्राशन केली जाते. आताही या कराबाबतचे आपले सार्वत्रिक अज्ञान इतके अगाध आहे की त्याबाबत काही प्रश्न उपस्थित केल्यास वस्तू/ सेवा करवसुलीत मासिक वृद्धी कशी होत आहे, याचे आकडे फेकले जातात. वस्तू/ सेवा कर हा अप्रत्यक्ष कर आहे. चलनवाढीमुळे जेव्हा सर्वच वस्तूंच्या किमती वाढतात तेव्हा या वस्तूंवरील कर संकलनातही वाढ आपोआप होते. हे यामागील खरे कारण. पण ते समजून घेण्याइतकी अर्थसाक्षरता नसल्याने दर महिन्याच्या एक तारखेस जाहीर होणाऱ्या कर संकलन आकडेवारीमुळे सार्वत्रिक समाधान पसरते. अशी ‘समाधानी’ जनता हा कोणत्याही सरकारसाठी अत्यंत हवाहवासा घटक. तो सध्या मुबलक उपलब्ध आहे. आता केंद्राच्या आर्थिक दडपशाहीविरोधात उभे राहू शकले असते असे आणखी एक राज्य महाराष्ट्राच्या रूपाने गळाले. विश्वासदर्शक ठराव मंजूर होत असताना भाजपच्या टेकूवर उभे केले गेलेले मुख्यमंत्री एकनाथ शिंदे पहिल्याच दिवशी पेट्रोल/ डिझेलवरील मूल्यवर्धित कर कमी करण्याची घोषणा करतात तेव्हा देशात सर्व राज्यांत एकपक्षीय सरकार आणि एकमत यामागील अर्थकारण लक्षात येऊ शकते.
असे एकमत व्हायची शक्यता नसल्याने वस्तू/ सेवा कर परिषदेसाठी एका अत्यंत महत्त्वाच्या, कळीच्या मुद्दय़ास या बैठकीत स्पर्शही झाला नाही. हा मुद्दा म्हणजे राज्यांना केंद्राकडून दिल्या जाणाऱ्या नुकसानभरपाईची मुदत वाढवण्याचा. पाच वर्षांपूर्वी हा कर जेव्हा जन्मास आला तेव्हा दरवर्षी १४ टक्के इतकी महसूल संकलनाची वाढ असेल असे गृहीत धरून राज्यांस नुकसानभरपाई किती दिली जाईल, हे निश्चित केले गेले. राज्यांस नुकसानभरपाई अशासाठी की या वस्तू/ सेवा कराने राज्याराज्यांचे करवसुलीचे अधिकार नामशेष झाले. हे आपले अधिकार सोडण्याच्या कृतीमुळे राज्यांच्या महसुलात साहजिकच घट होणार. ती बुजवण्याचा प्रयत्न म्हणजे ही पाच वर्षे भरपाई देण्याची बांधिलकी. तथापि केंद्राच्या तिजोरीत या काळात अपेक्षित उत्पन्न पडले नाही. तेव्हा आडातच न आलेले पाणी पोहऱ्यात येणार कुठून? त्यामुळे राज्यांनाही अपेक्षित भरपाई मिळाली नाही. म्हणून ही पाच वर्षांची मुदत आणखी काही वर्षे वाढवा अशी राज्यांची रास्त मागणी. त्यास केंद्र सातत्याने वाटाण्याच्या अक्षता लावत आले आहे. या बैठकीतही तेच झाले. अशी मागणी करणाऱ्यांतील महाराष्ट्र राज्य आता गळाले. जसजशी अधिकाधिक राज्ये भाजपच्या हाती येतील तसतसे या मागणीकडे अधिकाधिक दुर्लक्ष होत जाईल हे निश्चित.
या अशा मुद्दय़ांकडे दुर्लक्ष केल्यामुळे वस्तू/ सेवा कर पाच वर्षांनंतरही ‘काम सुरू, रस्ता बंद’ याच अवस्थेत दिसतो. हे काम संपण्यासाठी या कायद्यातील मूळ त्रुटी प्रामाणिकपणे दूर करायला हव्यात. नागरिकांच्या अर्थ निरक्षरतेवर वेळ मारून नेता येते. अर्थस्थिती नाही.
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