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

281. The BEPS project, which addresses Base Erosion and Profit Shifting by multinational enterprises, was launched by:

     कSAARC and BIMSTEC खThe OECD and G20 गThe World Bank and IMF घThe WTO and WCO
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

282. 'Treaty shopping' in international taxation refers to:

     कNegotiating new tax treaties between two governments खRouting income through an entity in a third country to obtain tax treaty benefits not otherwise available गComparing tax rates before choosing an employer घBuying goods in a country with lower VAT
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

283. Under the 'exemption method' of relieving double taxation, the country of residence:

     कAllows the foreign tax only as a deduction from income खTaxes the foreign income and allows credit for foreign tax गDoes not tax the foreign income at all (or exempts it, possibly with progression) घTaxes foreign income at double the domestic rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

284. In a year, accounting depreciation is Rs 1,00,000 and tax depreciation is Rs 1,60,000. At a 25% tax rate, what deferred tax liability arises from this difference?

     कRs 40,000 खRs 60,000 गRs 25,000 घRs 15,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

285. A deferred tax liability arises when, for an asset:

     कThe asset is revalued downwards खTax depreciation claimed so far exceeds accounting depreciation गThe asset is fully depreciated in the accounts and for tax घAccounting depreciation exceeds tax depreciation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

286. Which item normally creates a permanent difference (not a temporary difference) between accounting profit and taxable income?

     कA provision for warranty deductible for tax only when paid खInterest income taxed on receipt but accrued in the accounts गA fine for breaking the law charged in the accounts but never deductible for tax घHigher tax depreciation than accounting depreciation in early years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

287. Deferred tax in financial statements arises mainly because of:

     कIncome tax refunds received in the year खPenalties paid to the tax authority गTemporary differences between the accounting and tax bases of assets and liabilities घTax paid in advance through installments
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

288. The basic difference between interest and a penalty charged under tax law is that:

     कInterest is charged before the due date, while a penalty is charged after it खInterest is charged only on companies, while a penalty is charged only on individuals गInterest compensates for delay in payment, while a penalty punishes non-compliance घInterest is deductible tax, while a penalty is refundable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

289. When a taxpayer fails to file a return or files an unreliable one, the tax officer may determine the tax using available information. This is generally known as a:

     कProvisional refund खAdvance ruling गSelf-assessment घBest judgement assessment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

290. A tax audit in which the officer examines returns and documents at the tax office, without visiting the taxpayer's premises, is called a:

     कInternal audit खStatutory audit गField audit घDesk audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।