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

421. According to Adam Smith's canon of economy, a good tax system should:

     कKeep the cost of collecting the tax as low as possible खRaise the maximum possible revenue at any cost गTax only luxury goods घBe paid only once in a lifetime
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

422. In the Value Added Tax Act 2052, Schedule 1 and Schedule 2 respectively list:

     कZero-rated goods/services and exempt goods/services खTaxable goods and taxable services गRegistration thresholds and penalty rates घExempt goods/services and zero-rated goods/services
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

423. When Value Added Tax was first introduced in Nepal in 2054 BS, the standard VAT rate was:

     क13% ख15% ग10% घ12%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

424. The Income Tax Act 2058 of Nepal replaced which earlier income tax law?

     कIncome Tax Act 2031 खIncome Tax Act 2019 गRevenue Act 2034 घFinance Act 2048
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

425. From which date was Value Added Tax actually implemented in Nepal?

     क2052 Shrawan 1 (17 July 1995) ख2054 Mangsir 1 (16 November 1997) ग2058 Shrawan 1 (17 July 2001) घ2056 Baisakh 1 (13 April 1999)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

426. The Value Added Tax Act of Nepal was enacted in which Bikram Sambat year?

     क2063 ख2058 ग2048 घ2052
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

427. Which of the following best describes 'presumptive taxation' for small taxpayers?

     कTax is charged only on imports by small traders खTax is collected only after a court decision गTax is presumed to be zero for all small taxpayers घTax is fixed on a presumed basis (e.g. turnover or a lump sum) instead of actual accounting profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

428. Under the Income Tax Act 2058, for an organisation (such as a charitable or religious body) to be treated as a tax-exempt organisation, it must:

     कBe owned by a foreign government खSimply be registered for VAT गHave more than 100 members घBe registered/approved as tax-exempt with the Inland Revenue Department
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

429. Tax evasion differs from tax avoidance in that evasion:

     कApplies only to indirect taxes खUses deductions and incentives allowed by law गIs encouraged by the Income Tax Act घInvolves illegal means such as concealing income or falsifying accounts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

430. A tax whose burden falls relatively more heavily on low-income groups than on high-income groups is called:

     कRegressive खProgressive गProportional घDirect
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।