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

71. Donations to approved tax-exempt organisations are deductible up to the lower of Rs 1,00,000 and 5% of adjusted taxable income. A person with adjusted taxable income of Rs 15,00,000 donates Rs 90,000. What deduction is allowed?

    कRs 90,000 खRs 1,00,000 गRs 15,000 घRs 75,000
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

72. According to the Harberger general equilibrium model, a tax on corporate capital income is borne:

    कEntirely by consumers of corporate products खOnly by shareholders of corporations गBy owners of capital in all sectors, as capital moves out of the taxed corporate sector घOnly by workers in the corporate sector
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

73. The 'tax effort' index of a country is commonly measured as:

    कTax revenue divided by the number of taxpayers खGrowth of tax revenue divided by growth of GDP गDirect taxes divided by indirect taxes घActual tax collection divided by estimated taxable capacity
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

74. 'Tax morale' in public finance refers to:

    कThe intrinsic willingness of people to pay taxes honestly खThe efficiency of tax officers गThe ratio of direct to indirect taxes घThe cost of tax collection
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

75. Under a turnover tax of 2% on gross sales at each stage, a manufacturer sells for Rs 1,000, a wholesaler for Rs 1,500 and a retailer to the consumer for Rs 2,000. Total tax as a percentage of the final price is:

    क2% ख4.5% ग3% घ6%
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

76. In VAT systems that provide 'bad debt relief', a supplier can:

    कRecover the output VAT already paid on a sale whose price has become irrecoverable खCharge VAT at a lower rate to customers with poor credit गAvoid issuing tax invoices to doubtful customers घClaim input credit without a tax invoice
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

77. Under a 'margin scheme' used in some VAT systems for second-hand goods, VAT is charged on:

    कThe full selling price खThe purchase price only गThe difference between the dealer's selling price and purchase price घThe original price when the goods were new
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

78. Many VAT systems exempt core financial services such as lending and deposit-taking mainly because:

    कBanks do not need input credits खThe value added (interest margin) is difficult to measure on each transaction गFinancial services are always exported घFinancial institutions pay no income tax
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

79. Under the Constitution of Nepal, 'business tax' appears in the revenue powers of the:

    कFederation only खProvince only गConstitutional bodies घLocal level
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

80. Under Schedule 5 of the Constitution of Nepal, the power to levy 'remuneration tax' belongs to the:

    कLocal level खProvince गFederation घProvince and local level jointly
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।