कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

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सही: ० / ०

121. 1,000 kg of goods worth Rs 2,00,000 attract a compound duty of 10% ad valorem plus Rs 50 per kg. What is the total duty?

     कRs 20,000 खRs 50,000 गRs 25,000 घRs 70,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

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122. Goods are imported with an FOB value of USD 2,000, freight of USD 200 and insurance of USD 50. The exchange rate is Rs 130 per USD and customs duty is 10% of the CIF value. What is the customs duty?

     कRs 26,000 खRs 28,600 गRs 29,250 घRs 29,900
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     छलफल / प्रश्न उत्तरमा गल्ती छ

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123. A factory removes 2,500 litres of a product with an ex-factory value of Rs 5,00,000. Excise duty is Rs 40 per litre and VAT at 13% is charged on the value including excise. What is the VAT?

     कRs 65,000 खRs 75,400 गRs 13,000 घRs 78,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

124. Goods are sold for Rs 45,000 excluding VAT. With VAT at 13%, what is the total amount of the tax invoice?

     कRs 50,850 खRs 50,000 गRs 51,750 घRs 45,585
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

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     टिप्पणी जाँचपछि मात्र देखिन्छ।

125. A tax levied at a small rate on the gross sales of a business, without deduction for the cost of purchased inputs, is called a:

     कTurnover tax खValue added tax गIncome tax घCapital gains tax
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     छलफल / प्रश्न उत्तरमा गल्ती छ

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     टिप्पणी जाँचपछि मात्र देखिन्छ।

126. Unlike a multi-stage turnover tax, VAT does not encourage firms to merge vertically because:

     कVAT is levied only on imported goods खMerged firms pay VAT at a higher rate गVAT is collected only from manufacturers घThe total VAT depends on the final price, not on the number of stages the goods pass through
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127. The idea of a 'single tax' on the economic rent of land is associated with:

     कArthur Laffer खAdolph Wagner गHenry George घJames Tobin
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128. Which transfer pricing method compares the price charged in a controlled transaction with the price charged in a comparable transaction between independent parties?

     कCost plus method खComparable uncontrolled price (CUP) method गResale price method घProfit split method
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129. A 'revenue-neutral' tax reform is one that:

     कChanges the structure of taxes while leaving total tax revenue roughly unchanged खAbolishes all taxes on revenue गIncreases revenue without changing any tax rate घTransfers all revenue to local governments
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130. Supply-side economists argue that cutting marginal income tax rates:

     कHas no effect on economic behaviour खAlways reduces total tax revenue proportionately गRaises inflation by reducing supply घIncreases incentives to work, save and invest
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     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।