कर (Taxation) – Taxation MCQ
कर (Taxation) – CA / ACCA
Taxation · Chartered Accountancy (CA, ACCA) · ६२३ प्रश्न
६२३ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
-
In risk-based customs clearance using ASYCUDA selectivity, a declaration routed to the green channel is:
सही उत्तर: ग) Released without document check or physical examination
Green channel means low-risk goods are released directly; yellow involves document checking and red involves physical examination.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The Revised Kyoto Convention of the World Customs Organization deals mainly with:
सही उत्तर: ख) Simplification and harmonisation of customs procedures
The Revised Kyoto Convention sets standards for simple, predictable and efficient customs procedures.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A finished good attracts 20% import duty. Its imported input, which makes up 50% of the good's free-trade value, attracts 10% duty. The effective rate of protection is:
सही उत्तर: क) 30%
ERP = (t − a × ti)/(1 − a) = (0.20 − 0.5 × 0.10)/(1 − 0.5) = 0.15/0.5 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A customs union differs from a free trade area in that members of a customs union:
सही उत्तर: घ) Adopt a common external tariff on imports from non-members
Both remove tariffs among members, but a customs union also applies one common tariff to non-members.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The WTO principle of 'national treatment' requires that:
सही उत्तर: ग) Imported goods, after entering the market, be treated no less favourably than similar domestic goods, for example in internal taxes
National treatment prohibits discriminating against imported goods, once cleared, through internal taxes or regulations.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The WTO's Most-Favoured-Nation (MFN) principle requires a member to:
सही उत्तर: ख) Extend any trade advantage given to one member to all other members
MFN means non-discrimination among trading partners: a concession granted to one WTO member must be given to all.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
'Tariff escalation' refers to a tariff structure in which:
सही उत्तर: क) Duty rates are higher on processed goods than on the raw materials used to make them
Tariff escalation gives higher protection to finished goods by taxing them more heavily than their inputs.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the WTO Customs Valuation Agreement, if the transaction value cannot be used, the next method to be applied is the transaction value of:
सही उत्तर: घ) Identical goods
The methods apply in sequence: transaction value, identical goods, similar goods, deductive value, computed value and the fall-back method.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the Incoterm FOB (Free On Board), the seller's responsibility for the goods ends when:
सही उत्तर: ग) The goods are loaded on board the vessel at the named port of shipment
Under FOB, risk passes to the buyer once the goods are on board the ship at the port of shipment; freight and insurance beyond that are the buyer's.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The Peacock–Wiseman hypothesis explains the growth of public expenditure and taxation mainly through the:
सही उत्तर: ख) Displacement effect, in which spending and taxes jump in crises such as war and do not fall back fully
Peacock and Wiseman argued that social disturbances displace public spending and tolerable tax levels upward, which stay high afterwards.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।