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

331. Excise duty on goods produced within Nepal is administered by the:

     कDepartment of Customs खDepartment of Commerce गNepal Rastra Bank घInland Revenue Department
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

332. The automated customs data system used by Nepal's Department of Customs for processing import and export declarations is:

     कSWIFT खIRD-TMS गNEPSE घASYCUDA
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

333. The Harmonized System (HS) used to classify goods in customs tariffs is maintained by the:

     कWorld Customs Organization खWorld Trade Organization गInternational Monetary Fund घUnited Nations Development Programme
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

334. 'Duty drawback' refers to:

     कRefund of customs duty paid on imported inputs that are used in producing exported goods खExtra duty charged on late payments गA reduction of excise duty for domestic sale घDuty collected on goods returned by customers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

335. A bonded warehouse allows imported goods to be:

     कSold without any customs documents खExported without inspection गStored under customs control without paying duty until they are removed for home consumption घTaxed twice at entry and at sale
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

336. A countervailing duty on imports is levied mainly to:

     कOffset subsidies given by the government of the exporting country खTax goods consumed within the factory गReplace VAT on imports घCollect road maintenance charges
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

337. An additional duty imposed on imports sold at a price below their normal value in the exporter's home market is called:

     कAnti-dumping duty खCountervailing duty गExport duty घExcise duty
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

338. The tax-to-GDP ratio of a country measures:

     कTax paid per person खThe number of registered taxpayers गTotal tax revenue as a percentage of gross domestic product घThe share of direct taxes in total taxes
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

339. A Pool B asset group has a written-down value of Rs 1,00,000 at the start of year 1. With no additions or disposals and a 25% diminishing balance rate, what is the depreciation in year 2?

     कRs 25,000 खRs 18,750 गRs 12,500 घRs 20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

340. An 'advance ruling' under the Income Tax Act 2058 is:

     कAn advance payment of tax खA written opinion issued by the Inland Revenue Department, on a taxpayer's application, on how the law applies to a particular transaction गA ruling by the Supreme Court before a case is filed घA penalty imposed in advance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।