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

351. A withholding agent who fails to withhold tax from a payment as required by law:

     कBecomes personally liable to pay the tax not withheld, along with interest/penalty खHas no liability because the payee must pay गGets a refund of the amount घMust cancel the payment contract
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

352. A company's accounting profit is Rs 10,00,000 after charging accounting depreciation of Rs 2,00,000 and a fine of Rs 50,000. Depreciation allowable under the tax law is Rs 2,50,000. At a 25% tax rate, what is the tax?

     कRs 2,62,500 खRs 2,37,500 गRs 2,50,000 घRs 3,12,500
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

353. When a bank pays interest on a fixed deposit to an individual, the responsibility for withholding tax on that interest lies with:

     कThe depositor खThe Nepal Rastra Bank गThe local municipality घThe bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

354. A tax of a fixed amount per person, which does not vary with income or consumption, is a:

     कLump-sum (poll) tax खProgressive tax गAd valorem tax घValue added tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

355. A tax imposed on activities that generate pollution, so as to make the polluter bear the external cost, is called a:

     कPoll tax खWindfall tax गStamp duty घPigouvian tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

356. Tax buoyancy differs from tax elasticity in that buoyancy:

     कExcludes all changes in GDP खIncludes the effect of discretionary changes such as new taxes and rate changes गMeasures only the cost of tax collection घApplies only to indirect taxes
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

357. The Laffer curve illustrates the relationship between:

     कTax rates and total tax revenue खIncome and consumption गInflation and unemployment घInterest rates and investment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

358. When inflation pushes people into higher income tax brackets even though their real income has not increased, the effect is called:

     कTax holiday खBracket creep (fiscal drag) गTax shifting घTax capitalisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

359. 'Thin capitalisation' describes a situation in which:

     कA company has very little working capital खShares are issued below par value गTax is collected in very small instalments घA company is financed with a very high proportion of debt relative to equity, often to increase interest deductions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

360. Under the tie-breaker rules of most double tax treaties (OECD/UN models), an individual resident in both countries is first treated as resident of the country where he or she has:

     कCitizenship खThe largest bank account गA permanent home available घPaid the most tax in the past
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।