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

271. A VAT registrant has excess input credit of Rs 10,000 brought forward. In the current month output VAT is Rs 50,000 and input VAT is Rs 30,000. What VAT is payable?

     कRs 30,000 खNil गRs 10,000 घRs 20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

272. A contract payment of Rs 10,00,000 is subject to withholding tax at 1.5%. What amount is actually paid to the contractor?

     कRs 9,98,500 खRs 9,50,000 गRs 9,85,000 घRs 10,15,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

273. A tax of 25% levied on the price excluding tax (tax-exclusive) is equivalent to what tax-inclusive rate (tax as a percentage of the price including tax)?

     क25% ख20% ग18% घ33.3%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

274. Under a progressive income tax with rising slab rates, a taxpayer's average tax rate is generally:

     कEqual to the lowest slab rate खHigher than the marginal tax rate गAlways equal to the marginal tax rate घLower than the marginal tax rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

275. An individual's taxable income lies wholly within a slab taxed at 20%. If his income rises by Rs 1,00,000 and stays within that slab, by how much does his tax increase?

     कRs 30,000 खRs 1,00,000 गRs 10,000 घRs 20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

276. A company has taxable income of Rs 12,00,000 and is taxed at a flat 25%. What is its tax liability?

     कRs 3,00,000 खRs 3,60,000 गRs 1,20,000 घRs 2,40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

277. A company taxed at 25% incurs a fully deductible expense of Rs 1,00,000. What is the after-tax cost of this expense to the company?

     कRs 75,000 खRs 1,00,000 गRs 25,000 घRs 1,25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

278. A business has sales of Rs 50,00,000, cost of goods sold of Rs 30,00,000 and expenses of Rs 8,00,000, which include a non-deductible donation of Rs 1,00,000 to an unapproved organisation. What is the taxable business income?

     कRs 13,00,000 खRs 12,00,000 गRs 11,00,000 घRs 20,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

279. The global minimum effective corporate tax rate agreed under the OECD/G20 'Pillar Two' framework for large multinational groups is:

     क15% ख20% ग10% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

280. A 'tax haven' is best described as a jurisdiction that:

     कHas the highest income tax rates in the world खOffers very low or nil taxes and often financial secrecy to non-residents गCollects only indirect taxes from its citizens घHas signed no trade agreements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।