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

51. The 'hybrid mismatch arrangements' addressed by the OECD BEPS project exploit:

    कDifferences in tax rates between provinces खDifferent tax treatment of the same entity or instrument in two countries, giving a deduction without inclusion or a double deduction गMismatches between accounting and tax depreciation घErrors in customs classification
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

52. A Pool B has an opening basis of Rs 3,00,000. During the year a computer is sold for Rs 50,000 and another costing Rs 1,20,000 is bought in Falgun (two-thirds added in the year). What is the depreciation at 25%?

    कRs 82,500 खRs 92,500 गRs 75,000 घRs 67,500
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

53. A product's normal value in the exporter's home market is Rs 100, and its export price is Rs 80. The dumping margin as a percentage of the export price is:

    क20% ख80% ग125% घ25%
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

54. An ATA carnet is an international customs document mainly used for:

    कPermanent import of capital goods at a concessional rate खPayment of export duty गTemporary duty-free admission of goods such as exhibition items, commercial samples and professional equipment घClaiming VAT refunds by tourists
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

55. In a month a registrant exports goods worth Rs 5,00,000 and makes local taxable sales of Rs 5,00,000. Input VAT on its purchases is Rs 40,000. How much input credit can it claim?

    कRs 20,000 खRs 40,000 गNil घRs 30,000
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

56. 'Tax management' as distinct from tax planning mainly refers to:

    कComplying with the provisions of law, such as maintaining records, filing returns and paying tax on time खArranging affairs to reduce tax legally गConcealing income from the tax authority घLobbying for lower tax rates
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

57. Under the tie-breaker rules of most tax treaties, if an individual has a permanent home available in both countries, residence is next decided by the country where he or she has:

    कCitizenship खA bank account गProperty of the higher value घThe centre of vital interests (closer personal and economic relations)
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

58. Compared with the OECD Model Tax Convention, the UN Model Double Taxation Convention generally:

    कGives greater taxing rights to the residence country खAbolishes withholding taxes गGives relatively greater taxing rights to the source (often developing) country घApplies only to individuals
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

59. The resale price method of transfer pricing starts from:

    कThe supplier's cost of production खThe price at which the product bought from an associated enterprise is resold to an independent party, minus an appropriate gross margin गThe price quoted on a commodity exchange घThe net profit of the whole group
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

60. The cost plus method of transfer pricing determines the arm's length price by:

    कAdding an appropriate gross profit mark-up to the costs incurred by the supplier in a controlled transaction खDeducting a resale margin from the resale price गComparing net profit margins of whole companies घUsing the price of identical goods sold to unrelated parties
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।