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

141. To claim the benefits of a double taxation avoidance agreement, a non-resident usually has to submit:

     कA tax residence certificate issued by the tax authority of its country of residence खA passport only गA tax clearance certificate from Nepal घA certificate of origin of goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

142. Limits in a tax treaty on the rate of withholding tax on dividends, interest and royalties restrict the tax charged by the:

     कThird countries through which payment passes खResidence country गBoth countries equally घSource country
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

143. The infant industry argument supports import duties mainly to:

     कRetaliate against foreign export subsidies खRaise revenue from luxury imports गProtect newly established domestic industries until they become competitive घDiscourage consumption of harmful goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

144. The first country to introduce a full-fledged Value Added Tax, in 1954 under the design of Maurice Lauré, was:

     कGermany खFrance गBrazil घDenmark
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

145. Mr A earns Rs 1,00,000 a year and pays Rs 10,000 in tax, while Mr B earns Rs 3,00,000 and pays Rs 30,000. Relative to income, this tax is:

     कProportional खProgressive गRegressive घDegressive
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

146. The 'diffusion theory' of tax incidence holds that:

     कTaxes are borne entirely by final consumers of luxuries खTaxes always remain where they are first imposed गTaxes are borne entirely by landowners घTaxes are spread through the economy by repeated shifting, so the burden is ultimately diffused over everyone
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

147. In the theory of taxation, the 'effects' of a tax, as distinct from its impact and incidence, refer to:

     कThe person who finally bears the money burden खThe person on whom the tax is first imposed गThe consequences of the tax on production, consumption, distribution and the economy घThe legal procedure for collecting the tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

148. Indirect taxes are sometimes criticised as being inflationary because they:

     कReduce the money supply खRaise the prices of goods and services गLower the wages of workers directly घIncrease the interest rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

149. Raising tax rates during a period of high inflation, so as to reduce aggregate demand, is an example of:

     कContractionary fiscal policy खExpansionary fiscal policy गContractionary monetary policy घSupply-side subsidy policy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

150. Under IAS 12, the tax base of an asset is:

     कIts original cost less accounting depreciation खIts fair value at the reporting date गIts carrying amount in the financial statements घThe amount that will be deductible for tax purposes against future taxable economic benefits from the asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।