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

61. Risk-based audit selection by a tax administration means:

    कAuditing every taxpayer every year खAuditing only taxpayers chosen at random गAuditing taxpayers in alphabetical order घSelecting cases for audit using indicators of likely non-compliance, so resources go where the revenue risk is highest
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

62. A 'tariff rate quota' is a trade measure under which:

    कImports are completely banned above a quota खA lower tariff applies to imports within a set quantity, and a higher tariff to imports beyond it गOnly a fixed number of importers may import घTariffs are adjusted every quarter
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

63. Goods consigned to Nepal pass through Indian ports and territory under a transit arrangement. Such transit goods are generally:

    कSubject to import duty in India and again in Nepal खSubject to Indian VAT गNot subject to import duties of the transit country, and are taxed on import into Nepal घExempt from customs in both countries
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

64. Excise duty on goods manufactured within the country is normally payable at the time when the goods are:

    कOrdered by the customer खRemoved (cleared) from the factory or production premises गConsumed by the final user घExported
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

65. 'Tax competition' leading to a 'race to the bottom' describes a situation in which:

    कCountries or regions cut tax rates to attract mobile capital and firms, eroding the tax base of all खTax officers compete to collect the most revenue गTaxpayers compete for tax refunds घGovernments raise taxes to fund defence
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

66. The 'flypaper effect' in fiscal federalism means that:

    कLocal governments always reduce taxes when they receive grants खGrants are always returned to the central government गTax revenue sticks to the level of government that collects it घAn unconditional grant raises local public spending by more than an equal increase in local residents' income would
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

67. The Corlett–Harberger rule of optimal commodity taxation suggests imposing relatively higher taxes on goods that are:

    कSubstitutes for leisure खPurchased mainly by firms गExported घComplements to leisure
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

68. A person wants an after-tax income of Rs 7,50,000. If all income is taxed at a flat 25%, what pre-tax income is needed?

    कRs 9,37,500 खRs 10,00,000 गRs 9,00,000 घRs 10,50,000
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

69. A trading firm pays damages to a customer for late delivery of goods under a sales contract. In computing business income, the damages are generally:

    कDeductible, being incurred in the normal course of the business खNot deductible, being a penalty for breaking the law गCapital expenditure added to Pool D घDeductible only in the following year
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

70. An individual buys land (a non-business chargeable asset) for Rs 20,00,000 and pays registration costs of Rs 1,00,000. He later sells it for Rs 35,00,000, paying brokerage of Rs 50,000. What is the taxable gain?

    कRs 15,00,000 खRs 14,00,000 गRs 13,50,000 घRs 14,50,000
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।