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

251. In computing taxable business income, income tax paid by the business on its own profits is:

     कDeductible only if paid in installments खNot deductible, since it is an appropriation of profit गDeductible up to 50% घDeductible as a business expense
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

252. Which of the following assets is NOT depreciable for income tax purposes?

     कLand खComputer गDelivery van घBuilding
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

253. When tax withheld from a payment is NOT a final withholding, the payee should:

     कInclude the gross amount in income and claim credit for the tax withheld खIgnore the payment in the return since tax has already been withheld गAsk the payer to refund the tax withheld घInclude only the net amount received and claim no credit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

254. An important advantage of collecting tax by withholding at source is that it:

     कEliminates the need for any tax law खCollects tax early and reduces evasion because the payer deducts it before payment गMakes the payer bear the burden of tax घAllows the payee to avoid tax completely
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

255. Person A with income Rs 1,00,000 pays tax of Rs 10,000, while person B with income Rs 2,00,000 pays Rs 15,000. In relation to income this tax is:

     कDegressive at a rising rate खProportional गRegressive घProgressive
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

256. Person A with income Rs 1,00,000 pays tax of Rs 5,000, while person B with income Rs 2,00,000 pays Rs 20,000. This tax is:

     कLump-sum खRegressive गProgressive घProportional
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

257. Hugh Dalton defined a tax as:

     कA voluntary payment made in return for a specific public service खA price charged by the government for goods it sells गA loan given by citizens to the government घA compulsory contribution imposed by a public authority irrespective of the exact amount of service rendered to the taxpayer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

258. A progressive income tax is called an 'automatic stabiliser' because:

     कIt fixes the exchange rate automatically खTax collections rise more than proportionately in booms and fall in recessions without new legislation गIts rates are revised automatically every month घIt guarantees a balanced budget every year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

259. According to Richard Musgrave, the three main functions of fiscal policy (including taxation) are:

     कProduction, exchange and consumption खPlanning, budgeting and auditing गSaving, investment and growth घAllocation, distribution and stabilisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

260. Which of the following is an approved retirement fund to which employees in Nepal commonly contribute for a tax deduction?

     कCitizen Investment Trust खSecurities Board of Nepal गDeposit and Credit Guarantee Fund घNepal Stock Exchange
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।