कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

131. Under the Intergovernmental Fiscal Arrangement Act 2074, a grant given for a project on the condition that the receiving government also bears part of its cost is the:

     कFiscal equalisation grant खSpecial grant गComplementary (matching) grant घConditional grant
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

132. A grant from the federal government to a province or local level that must be spent on a specified project or programme is a:

     कFiscal equalisation grant खConditional grant गBlock grant घRevenue sharing
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

133. 'Horizontal fiscal imbalance' in a federal system refers to:

     कDifferences in revenue capacity and spending needs among governments at the same level, e.g. among provinces खA mismatch between central revenue and sub-national spending गAn imbalance between imports and exports घDifferences between tax revenue and non-tax revenue
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

134. A tax levied on the wages and salaries paid by employers, usually as a percentage of the payroll, is called a:

     कTurnover tax खPoll tax गProperty tax घPayroll tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

135. Taxing the same income in the hands of two different persons, such as company profit and then the dividend paid out of it, is called:

     कTax avoidance खJuridical double taxation गEconomic double taxation घCascading
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

136. Under the classical system of company taxation:

     कOnly shareholders are taxed and the company is exempt खCompany profits are taxed at company level and dividends are taxed again in shareholders' hands without credit गCompany tax is fully credited to shareholders घDividends are deductible in computing company profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

137. Under a dividend imputation system of company taxation, shareholders:

     कReceive credit for the corporate tax already paid on the profits distributed to them खPay no tax at all on dividends गPay tax on undistributed profits only घAre taxed on dividends without any credit for company tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

138. The main objective of a self-assessment system of income tax is to:

     कExempt small taxpayers from tax खMake the tax officer assess every return in detail गAbolish the need to file tax returns घPromote voluntary compliance by letting taxpayers compute and declare their own tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

139. A tax audit carried out at the taxpayer's business premises, where records and stock are examined, is called a:

     कInternal audit खDesk audit गField audit घStatutory audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

140. The 'mutual agreement procedure' (MAP) in a tax treaty allows:

     कA taxpayer to choose which country taxes its income खThe competent authorities of the two countries to resolve cases of taxation not in accordance with the treaty गTwo taxpayers to agree on a transfer price without the tax authorities घCustoms officers of two countries to inspect goods jointly
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।