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

261. The Permanent Account Number (PAN) issued by the Inland Revenue Department of Nepal consists of how many digits?

     क10 ख9 ग6 घ12
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

262. Under the Constitution of Nepal, the power to levy customs duty belongs to the:

     कLocal levels खFederal government गProvinces and local levels jointly घProvinces
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

263. In VAT terminology, 'input tax' means:

     कIncome tax withheld on payments to suppliers खVAT charged by a registrant on its sales गCustoms duty paid on imported raw materials घVAT paid by a registrant on its purchases and imports
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

264. The principle of 'tax neutrality' means that a tax should:

     कBe paid equally by the public and private sectors खRaise neither more nor less than the budget deficit गNot distort economic decisions such as what to produce, consume or invest in घBe neither progressive nor regressive
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

265. 'Indexation' in capital gains taxation means:

     कTaxing gains at rates linked to the stock market index खListing taxable assets in an index गAdjusting the cost of an asset for inflation before computing the gain घExempting gains on shares listed in the stock exchange index
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

266. A taxpayer in the 20% bracket can choose either a tax credit of Rs 10,000 or a deduction of Rs 10,000. How much tax does each save?

     कBoth save Rs 2,000 खCredit saves Rs 2,000; deduction saves Rs 10,000 गCredit saves Rs 10,000; deduction saves Rs 2,000 घBoth save Rs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

267. The difference between a tax rebate and a tax deduction is that:

     कA rebate is available only to companies खBoth reduce taxable income by the same amount गA rebate reduces taxable income, while a deduction reduces tax payable घA rebate reduces the tax payable directly, while a deduction reduces taxable income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

268. A levy charged on property owners whose land values have risen because of a public improvement such as a new road is known as a:

     कCustoms duty खBetterment levy (special assessment) गWindfall gain tax घPoll tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

269. The main difference between a tax and a fee is that:

     कA fee is paid in return for a specific service, while a tax carries no direct quid pro quo खA fee is collected only by the federal government गA tax is voluntary, while a fee is compulsory घA tax is always smaller in amount than a fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

270. Which of the following is an example of non-tax revenue of the government?

     कExcise duty खIncome tax on salaries गValue added tax घRoyalty received from hydropower projects
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।