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

231. An inland container depot (dry port) such as the one at Sirsiya, Birgunj, is a facility where:

     कShips are repaired and fuelled खContainerised cargo is handled and cleared by customs away from the seaport गOnly domestic agricultural goods are traded घExcise stickers are printed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

232. The customs declaration form submitted by an importer or exporter in Nepal for clearance of goods is commonly called the:

     कPragyapan Patra खTax Clearance Certificate गBill of Lading घLetter of Credit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

233. A flat tax of 20% applied only to income above a fixed exemption of Rs 5,00,000 is, in terms of average tax rates:

     कProportional, because there is only one rate खNeutral, because the average rate is constant at 20% गProgressive, because the average rate rises with income घRegressive, because the rate is flat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

234. Removing many tax exemptions and bringing more transactions into the tax net is called:

     कTax shifting खFiscal drag गBroadening the tax base घNarrowing the tax base
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

235. A tax liability of Rs 1,00,000 is subject to a surcharge of 10% of the tax. What is the total amount payable?

     कRs 1,10,000 खRs 1,01,000 गRs 1,20,000 घRs 1,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

236. A tax amnesty scheme generally allows taxpayers to:

     कPay tax in foreign currency only खDisclose and pay unpaid tax within a set period with waiver or reduction of penalties and interest गStop paying taxes permanently घObtain a refund of all tax paid in the past
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

237. 'Carry-back' of a loss means:

     कSetting off a current year's loss against profits of earlier years, often leading to a refund खAdding a loss to the cost of an asset गSetting off a loss against profits of future years घTransferring a loss to another taxpayer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

238. 'Accelerated depreciation' as a tax incentive means:

     कAllowing higher depreciation deductions in the early years of an asset's life खCharging depreciation only after the asset is sold गDisallowing depreciation on imported machinery घDepreciating assets at the same rate every year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

239. The system by which employers deduct income tax from employees' salaries each time salary is paid is commonly called:

     कPay As You Earn (PAYE) खReverse charge गPresumptive taxation घSelf-assessment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

240. The 'Central Billing Monitoring System (CBMS)' of Nepal's Inland Revenue Department is used to:

     कCollect customs duty at border points खMonitor the billing of designated taxpayers in real time through electronic links गRecord land transactions at land revenue offices घCalculate government employees' salaries
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।