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

41. Tax withheld by customers from payments made to a business (not a final withholding) is shown in the business's balance sheet as:

    कAn asset (advance tax or TDS receivable) to be adjusted against its tax liability खIncome of the year गA liability to pay the customers घAn expense in the profit and loss account
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

42. An important advantage of direct taxes, such as income tax, over indirect taxes is that direct taxes:

    कAre hidden in prices and paid unknowingly खFall equally on rich and poor गCan be shifted to others easily घCan be made progressive according to ability to pay
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

43. Hugh Dalton's 'principle of maximum social advantage' states that public finance is best when:

    कTaxes are as low as possible खThe budget is always balanced गThe marginal social sacrifice of the last unit of taxation equals the marginal social benefit of the last unit of public expenditure घAll taxes are direct taxes
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

44. An 'inverted duty structure' exists when:

    कExport duty exceeds import duty खImport duty on raw materials and intermediate inputs is higher than on the finished goods made from them गDuty rates fall with the quantity imported घSpecific duties are replaced by ad valorem duties
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

45. Customs duty is a tax levied on:

    कGoods produced and sold within the country खIncome earned by importers गServices supplied by banks घGoods imported into or exported from the country
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

46. Under the WTO Customs Valuation Agreement, the 'deductive value' method determines customs value from:

    कThe cost of production plus profit in the exporting country खThe price of similar goods in the exporting country's market गThe minimum value fixed by customs घThe price at which the goods are sold in the importing country, less deductions such as profit, transport and duties incurred after import
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

47. Compared with an ad valorem excise on cigarettes, a specific excise (a fixed amount per stick) imposes:

    कThe same proportional burden on all brands खA proportionally lower burden on cheaper brands गA proportionally higher burden on cheaper brands घNo burden on premium brands
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

48. A 'digital services tax' adopted by some countries is typically levied on:

    कThe profits of local internet cafes खGross revenues of large digital companies from specified digital services provided to users in that country गImports of computer hardware घSalaries of IT employees
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

49. 'Pillar One' of the OECD/G20 Inclusive Framework solution on the taxation of the digitalised economy mainly seeks to:

    कReallocate part of the profits of the largest multinationals to the market jurisdictions where their customers are, even without physical presence खSet a global minimum tax rate गAbolish withholding taxes on royalties घHarmonise VAT rates worldwide
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

50. 'Country-by-country reporting' under BEPS Action 13 requires large multinational groups to report to tax authorities:

    कOnly their consolidated worldwide profit खThe salaries of their directors गInformation such as revenue, profit, tax paid and employees for each country in which they operate घTheir transfer prices for every transaction
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।