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

151. Under IAS 12 / NAS 12 (Income Taxes), 'current tax' means:

     कThe tax on accounting profit before adjustments खTax expected to be payable in future periods गThe income tax payable (recoverable) on the taxable profit (loss) for the period घIndirect taxes collected during the period
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

152. In a year, accounting depreciation on an asset is Rs 2,00,000 and tax depreciation is Rs 1,20,000. At a 25% tax rate, the deferred tax effect of this difference is a:

     कDeferred tax liability of Rs 20,000 खDeferred tax asset of Rs 20,000 गDeferred tax asset of Rs 80,000 घDeferred tax liability of Rs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

153. When a person's taxable income rises from Rs 10,00,000 to Rs 11,00,000, the tax rises from Rs 1,00,000 to Rs 1,30,000. The marginal tax rate on the extra income is:

     क30% ख10% ग13% घ11.8%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

154. Assume tax slabs of 1% on the first Rs 5,00,000, 10% on the next Rs 2,00,000, 20% on the next Rs 3,00,000 and 30% on the balance. What is the tax on taxable income of Rs 12,00,000?

     कRs 1,85,000 खRs 1,25,000 गRs 3,60,000 घRs 1,45,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

155. A company has taxable income of Rs 20,00,000 and is entitled to a 50% concession on the normal tax rate of 25%. Its tax liability is:

     कRs 10,00,000 खRs 5,00,000 गRs 2,50,000 घRs 1,25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

156. A VAT registrant sells goods that are listed as exempt from VAT. On that sale it should:

     कCharge VAT at 13% खNot charge VAT गCharge VAT at half the normal rate घCharge VAT and claim it back immediately
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

157. A VAT registrant buys goods from a registered supplier but does not obtain a tax invoice. The VAT paid on that purchase:

     कCannot be claimed as input credit without a valid tax invoice खCan be claimed on the basis of a cash receipt गIs automatically refunded by the tax office घCan be claimed after one year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

158. If the final retail stage of a VAT chain is exempt (while earlier stages are taxed), the effect is that:

     कVAT is charged twice on the retailer's margin खNo VAT at all is collected on the product गThe retailer gets a refund of all input VAT घVAT up to the wholesale stage stays as a hidden cost and only the retailer's margin escapes tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

159. A firm buys inputs from other firms for Rs 6,00,000 and sells its output for Rs 10,00,000 (both excluding VAT). Its value added is:

     कRs 10,00,000 खRs 16,00,000 गRs 4,00,000 घRs 52,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

160. Nepal's VAT system is commonly described as a:

     कMultiple-rate VAT with several positive rates खSingle-rate VAT, with one standard positive rate besides the zero rate गRetail sales tax घTurnover tax without input credit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।