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

241. House rent tax on income from letting houses within its area is levied under the Local Government Operation Act 2074 by the:

     कInland Revenue Department खDistrict Coordination Committee गProvince government घMunicipality or Rural Municipality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

242. 'Vertical fiscal imbalance' in a federal system refers to a situation where:

     कThe central government raises more revenue than its spending needs while sub-national governments have more responsibilities than revenue खIndirect taxes exceed direct taxes गRich provinces collect more tax than poor provinces घTax rates differ between neighbouring local levels
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

243. A grant from the federal government to provinces and local levels, based on their expenditure needs and revenue capacity, is called a:

     कComplementary (matching) grant खConditional grant गFiscal equalisation grant घSpecial grant
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

244. Royalty on natural resources such as hydropower, mines and forests is shared under the Intergovernmental Fiscal Arrangement Act 2074 among the Federation, the Province concerned and the local levels concerned in the ratio:

     क40 : 30 : 30 ख70 : 15 : 15 ग60 : 20 : 20 घ50 : 25 : 25
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

245. When a taxable supply is made for consideration partly or wholly in kind (e.g., barter), the taxable value for VAT is generally:

     कThe cost of the goods to the supplier only खAny value agreed by the parties, however low गThe market value of the supply घNil, since no money is paid
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

246. A VAT-registered manufacturer sells an old machine used in its business. Generally this sale is:

     कExempt because the machine was already used खA taxable supply on which VAT must be charged गZero-rated as a second-hand good घOutside VAT because the machine is a capital asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

247. A trader who is not registered for VAT collects an amount described as VAT from customers. This is:

     कPermitted if the turnover is below the threshold खPermitted if the amount is deposited at year end गPermitted for sales to registered buyers only घNot permitted, since only registered persons may charge VAT and issue tax invoices
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

248. When a VAT-registered trader sells taxable goods to an unregistered final consumer, the trader:

     कNeed not charge VAT because the buyer cannot claim credit खCharges VAT only if the buyer asks for an invoice गMust charge VAT on the sale घCharges VAT at half the standard rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

249. A VAT registrant buys a machine for Rs 10,00,000 plus VAT of Rs 1,30,000. Its output VAT in that month is Rs 50,000 and there is no other input. Under full immediate credit for capital goods, what is the position for the month?

     कExcess credit of Rs 80,000 carried forward (or refunded if allowed) खExcess credit of Rs 1,30,000 गVAT payable of Rs 50,000 घVAT payable of Rs 1,80,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

250. Goods are imported with an FOB value of Rs 4,00,000, freight of Rs 50,000 and insurance of Rs 10,000. What is the CIF value?

     कRs 4,10,000 खRs 4,60,000 गRs 3,40,000 घRs 4,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।