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

391. When the value of a supply increases after a tax invoice has been issued (for example, a price undercharged), the supplier issues a:

     कCredit note खDebit note गDelivery note घPurchase order
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

392. As a general rule of VAT, the time of supply (when output tax becomes due) is the earliest of:

     कThe end of the fiscal year and the date of audit खThe date of registration and the date of the return गIssue of the invoice, delivery of the goods or service, and receipt of payment घThe date the buyer resells the goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

393. A retailer buys goods for Rs 50,000 plus 13% VAT and sells them for Rs 67,800 including VAT. What VAT must the retailer deposit?

     कRs 2,314 खRs 7,800 गRs 2,210 घRs 1,300
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

394. A manufacturer sells goods to a wholesaler for Rs 1,000, the wholesaler sells to a retailer for Rs 1,500 and the retailer sells to a consumer for Rs 2,000 (all prices excluding VAT at 13%). What is the total VAT received by the government?

     कRs 585 खRs 195 गRs 260 घRs 130
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

395. Under the origin principle of VAT:

     कGoods are taxed in the country where they are consumed, so imports are taxed and exports are zero-rated खGoods are taxed in the country where they are produced, so exports are taxed and imports are not गNeither exports nor imports are taxed घImports and exports are each taxed twice
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

396. Under the addition method of measuring value added for VAT, value added is obtained by:

     कSubtracting purchases from sales खSubtracting input tax from output tax गAdding customs duty to the import value घAdding up factor payments such as wages, rent, interest and profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

397. Under the subtraction method of computing VAT liability, the tax is calculated by:

     कAdding wages, rent, interest and profit and applying the rate खDeducting input tax shown on invoices from output tax गApplying the VAT rate to the difference between the value of sales and the value of purchases घApplying the rate to sales only, without any deduction
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

398. In an 'income type' VAT, VAT paid on capital goods is credited:

     कFully in the year of purchase खNot at all गOnly to the extent of the depreciation on those goods each year घOnly when the capital goods are exported
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

399. Nepal's VAT allows a registrant to claim immediate and full credit for VAT paid on capital goods such as machinery. A VAT of this kind is called:

     कIncome type VAT खGross national product (GNP) type VAT गTurnover type VAT घConsumption type VAT
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

400. An income tax that takes a larger percentage of income as income rises is consistent with which idea of fairness?

     कHorizontal equity खVertical equity गBenefit principle घCanon of economy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।