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

371. A taxpayer estimates tax liability for the year at Rs 5,00,000. Installment tax is payable cumulatively at 40% by Poush end, 70% by Chaitra end and 100% by Ashadh end. How much is payable as the second installment (by Chaitra end)?

     कRs 3,50,000 खRs 2,00,000 गRs 1,00,000 घRs 1,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

372. A payee received Rs 85,000 after tax was withheld at 15%. What was the gross amount of the payment?

     कRs 97,750 खRs 98,000 गRs 1,00,000 घRs 1,15,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

373. Which of the following is included in income from business?

     कSalary received from an employer खProfit earned by a sole proprietor from trading in goods गA lottery prize won by an individual घAn inheritance received from a parent
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

374. In income tax computation, taxable income is obtained from assessable income by:

     कSubtracting allowable reductions such as approved retirement contributions खAdding all exempt income गSubtracting tax already paid घMultiplying by the tax rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

375. Which constitutional body of Nepal recommends the basis and ratio for distribution of revenue among the federal, provincial and local governments?

     कNational Planning Commission खCommission for the Investigation of Abuse of Authority गNational Natural Resources and Fiscal Commission घOffice of the Auditor General
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

376. Under the Intergovernmental Fiscal Arrangement Act 2074, revenue from VAT and excise duty on domestic production is shared among the Federation, Provinces and Local levels in the ratio:

     क50% : 25% : 25% ख70% : 15% : 15% ग60% : 20% : 20% घ80% : 10% : 10%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

377. Under the Constitution of Nepal, a tax may be levied and collected only:

     कBy an order of a minister खBy a decision of the National Planning Commission गWith the consent of each taxpayer घIn accordance with law
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

378. Under the Local Government Operation Act 2074, integrated property tax on a house and the land it occupies is levied by the:

     कFederal Inland Revenue Department खProvince government गRural municipality or municipality घDistrict Administration Office
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

379. Although VAT is charged at a single uniform rate, it is often described as regressive in relation to income because:

     कRich people pay a higher VAT rate खVAT is charged only on necessities गVAT is collected only from small traders घLower-income households spend a larger share of their income on consumption
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

380. A VAT-registered manufacturer imports raw materials and pays VAT at customs. That VAT is:

     कTreated as a final cost and never credited खRefundable only to the foreign supplier गConverted into customs duty घCreditable as input tax on the basis of the customs document
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।