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

341. A tax clearance certificate issued by the tax office certifies that the taxpayer:

     कHas filed the required returns and has no outstanding tax dues खIs exempt from all taxes गHas been registered for VAT घHas been audited by a chartered accountant
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

342. Opening stock is Rs 2,00,000, purchases Rs 8,00,000 and closing stock Rs 3,00,000. What is the cost of goods sold deductible in computing business income?

     कRs 7,00,000 खRs 13,00,000 गRs 9,00,000 घRs 5,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

343. A sole proprietor takes a loan to buy a house for the family to live in and charges the interest in the business accounts. In computing business income, this interest is:

     कNot deductible, as the loan is not used for the business खFully deductible गDeductible at 50% घDeductible only in the first year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

344. Under the cash basis of tax accounting, income is recognised when it is:

     कEarned, even if not received खActually received गRecorded in the budget घAssessed by the tax officer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

345. An important advantage of indirect taxes over direct taxes is that indirect taxes:

     कAre always progressive खCover a wide base and are convenient to pay because they are included in the price of goods गCannot be shifted to consumers घAre paid only by the rich
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

346. The 'tax base' of a tax means:

     कThe object, value or income on which the tax is levied खThe office where the tax is paid गThe minimum tax payable by every citizen घThe law under which the tax is levied
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

347. A tax whose impact and incidence fall on the same person, so that it cannot be shifted to others, is a/an:

     कIndirect tax खSpecific duty गDirect tax घExcise duty
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

348. Nepal became a member of the World Trade Organization (WTO) in:

     क1995 AD ख2001 AD ग2004 AD घ2010 AD
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

349. Under the WTO Agreement on Customs Valuation, the primary basis for the customs value of imported goods is the:

     कTransaction value, i.e. the price actually paid or payable खRetail price in the importing country गValue fixed by the customs officer's estimate घProduction cost in the importing country
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

350. Assume the tax slabs for an individual are: first Rs 5,00,000 at 1%, next Rs 2,00,000 at 10% and next Rs 3,00,000 at 20%. What is the tax on taxable income of Rs 8,00,000?

     कRs 1,60,000 खRs 65,000 गRs 45,000 घRs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।