TRẮC NGHIỆM CHỦ đề THUẾ

Đề thi trắc nghiệm theo chủ đề thi công chức thuế; Tiếng anh thi công chức thuế; Thi công chức thuế; Trắc nghiệm tiếng anh. Tổng hợp những bộ đề thi theo từng chủ đề để ôn luyện thi công chức thuế, được tổng hợp từ những kỳ thi tuyển công chức thuế được tổ chức gần đây.

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TÀI LIỆU ÔN THI CÔNG CHỨC THUẾ 2020



BỘ 100 CÂU HỎI TRẮC NGHIỆM VÀ ĐÁP ÁN

ANH VĂN CHỦ ĐỀ THUẾ - KINH TẾ

( PHẦN ĐỌC HIỂU – ĐỤC LỖ)

Tháng 12/2020

NGUYỄN YONA

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PART TWO: READING COMPREHENSION

Questions: Read the text and questions below For each question, circle the letter next

… the correct answer (A, B, C or D)

Bài 1: HCM City Tax Department releases list of firms in tax debt

HCM City’s Tax Department has announced a list of nearly 1,700 companies with … unpaid tax debt of almost VND 4.5 trillion (US$ 193.5 million) According to the … Tax Department, it is applying stronger measures to collect unpaid taxes By the end

… month, the department collected tax debts of nearly VND 2.5 trillion, accounting for … 11 per cent of total debts accumulated until December 31, 2018

According to the Finance Ministry’s official dispatch No 9901/BTC-TCT from November 2018, tax agencies would make phone calls, send text messages or emails

to … companies of their tax debt if they delayed paying for between one and 30 … payment is delayed for between 31 and 60 days, the tax agencies would issue notify and fines If payment is delayed for between 61 and 90 days, the agency would in … offending party of the various types of punishment For debts unpaid for between …

120 days, tax agencies are authorized to implement forcible measures including … or freezing bank accounts

For taxpayers who have either accrued the largest amounts of unpaid taxes in a … failed to pay their taxes within 120 days despite notifications from tax … agency will freeze their assets and declare their receipts invalid

201 What action has the HCM City’s Tax Department done with the list of … debt?

A Collected

B Asked for

C Made public

D … formed

202 How much is 11 per cent of total tax debts accumulated until December … to?

A … companies

B VND 4.5 trillion

C US$ 193.5 million

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D VND 2.5 trillion

203 What measures the tax agencies would apply if companies delayed paying tax

debt for between one and 30 days?

A freeze taxpayer’s bank accounts

B issue fines to the taxpayers

C communicate to the taxpayers

D freeze their assets

204 How many categories are the tax debts classified in order to apply different

measures?

A Four

B Five

C Six

D Many

205 When will the agency freeze taxpayers’ assets and declare their receipts invalid?

A taxpayers have failed to respond to notification from the agency

B taxpayers have not made payment within 100 days

C taxpayers have accrued the largest amounts of tax debts in a locality

D taxpayers have not paid a visit to the tax office

Bài 2:Tax and State budget

Under increasing spending pressure, to stop the budget deficit from rising, the Government’s priority is to enhance the efficiency of expenditure while finding alternative sources of revenue

Improving efficiency is associated with reforms in the State apparatus operation and payroll, as well as enhancing public investment quality Meanwhile, expanding revenue is attached to broadening the tax base

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However, raising taxes needs to be done cautiously as this will afect savings and reduce investment High tax can also encourange fraud and tax evasion and thus cause tax losses and lead to market distortion due to unfiar competition practices The reported mis – transfer pricing scheme by foreign – invested enterprises is one example

206 Why the Government has to enhance expenditure efficiency?

A public investment is poor

B revenue is contracting

C budget deficit is rising

D there’s no alternative

207 What is the consequence of expanding tax revenue?

A raising taxes

B investment reduction

C high payroll poor public investment

D poor public investment

208 What can be done to improve efficiency of expenditure?

A to enhance public investment

B to find alternative revenue sources

C to expand the tax base

D to reform operation and payroll of State apparatus

209 What is the indirect consequence of applying a high tax

A raising venenue

B tax fraud and evasion

C market distortion

D reducing budget deficit

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210 What is the mis – transfer pricing scheme can be considered an example of?

A illegal

B tax evasion

C tax fraud

D unfair competition practice

Bài 3: Tax reform crucial for State budget sustainability

Viet Nam has implemented many tax reforms, including the introduction of the Value Added Tax Law in 1997 and Corporate Income Tax Law in 1999 The current proportion of VAT, CIT and import – export tax in Viet Nam’s total budget revenue is higher than in other middle – income developing Asian countries, so the expansion of this tax source is unlikely

Taxes that Viet Nam may expect to increase in the future include personal income tax, excise duty, natural resources tax and property tax With personal income tax, tax collection in 2014 – 18 averaged only half of that of middle – income developing countries

However, to make tax increases possible, there needs to be a mechanism to control income sources, and more importantly, to raise people’s incomes, driven by stable and faster economic growth

211 Which taxes in Viet Nam have higher proportions in the total budget revenue in

comparison with other middle – income developing Asian countries?

A personal income tax

B VAT, CIT and import – export tax

C ntural resources tax

D property tax

212 What is the reason that it is not easy to increase the budget revenue from VAT,

CIT and VAT, CIT and import – export tax?

A it is difficult to control

B it is not expected to increase in the future

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C it is already high in comparison in the region

D it is difficult to raise people’s incomes

213 What type of tax is considered to have more room for reform in the future?

A personal income tax

B VAT

C CIT

D import – export tax

214 Which tax does the writer think is most possible to expand in the future?

A property tax

B natural resources tax

C personal income tax

D excise duty

215 What should the tax authorities do to make tax increases possible?

A to faster economic growth

B to raise people’s income

C to stabilize the economy

D to control income sources

Bài 4: Combatting tax avoidance to ensure a fair deal for all

The OECD conservatively estimates that every year, USD 100 to 240 billion in corporate tax revenue is lost to BEPS Although these stakes are high for governments around the world, for developing countries BEPS is of particular significance

Developing countries rely heavily on corporate income tax, particularly from multinational enterprices Moreover, their taxpayers are less likely to voluntarily comply with the tax laws when they see multinational corporations legally avoiding income tax This is why engaging developing countries in the international tax agenda

is fundametal

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At its core, the OECD/G20 BEPS Project aims to ensure that international tax rules don’t facilitate shifting corporate profits away from where the real economic activity and value creation takes place

216 How does the OECD estimate the corporate tax revenue loss to BEPS every

year?

A unadventurously

B roughly

C carelessly

D originally

217 Is that sum of USD 100 to 240 billion corporate tax revenue loss yearly estimated

worldwide or only for developing countries in particular?

A OECD countries

B developing countries

C worldwide

D non - OECD countries

218 Why is corporate income tax important in developing countries?

A because it comes from multinational enterprises

B because it is a main source of revenue

C because multinational enterprises comply with tax laws

D because FDI is important in developing countries

219 Why are taxpayers in developing countries less likely to voluntarily comply with

the tax laws when they see multinational corporations legally avoiding income tax?

A it’s unfair

B it’s legal

C to avoid income tax

D multinational corporations are good taxpayers

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220 What does the OECD/G20 BEPS Project want to prevent?

A shifting of international tax rules

B shifting of real economic activity

C shifting of value

D shifting of profits

Bài 5: UN tax Committee’s Membership, composition and term of office

The Committee comprises 25 members nominated by Government and acting in their expert capacity The members who are appointed by the Secretary – General after notification is given to ECOSOC, for a term of four years, are drawn form the fields of tax policy and tax administration and are selected to reflect an adequate equitable geographical distribution, representing different tax systems

As called for in the Addis Ababa Action Agenda, the Committee meets biannually, once in the spring in New York, and once in the fall in Geneva

The Committee formulated its working methods during its first session Subsequently, ECOSOC, in its resolution 2006/48 recognized that the Committee agreed to create, as necessary, ad hoc subcommitees composed of experts and observers who would work throughout the year to prepare and determine the supporting documentation for the agenda items for consideration at its regular session

221 How is the UN tax Committee’s Membership established?

A drawn from tax systems

B nominated by ECOSOC

C appointed by Governments

D appointed by the Secretary – General

222 What is the member’s term of office?

A representing different tax systems

B acting in their expert capacity

C 4 years

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D working in the field of tax policy and tax administration

223 How are the members selected?

A from ECOSOC

B from different geographical regions

C from different Governments

D from advanced tax systems

224 How often does the Committee meet per year?

A once in New York

B twice

C once in Geneva

D twice in Addis Ababa

225 What is the function of the subcommittees?

A to prepare and determine the supporting documentation

B to observe throughout the year

C to create the agenda items

D to agree on the agenda items

Bài 6: Tax and State budget

Based on th collection source, the State coffers rely heavily on domestic revenues, accounting for more than 80 per cent of total budget revenue since 2016 Of which, the contribution of land fees is increasing, from 9.6 per cent of domestic revenue in the

2006 – 11 period to nearly 14 per cent in 2016 – 18

However, collection mainly comes from one time fees on land use rights (more than 8 per cent in 2015 – 18) while the tax on property transactions accounted for just 0.2 per cent of total revenue This source of revenue is not steady when the economy slows or provinces run out of land funds

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Budget revenue is decreasing but Government spending is rising Budget expenditure from 2005 until now has made up about 30 per cent of GDP Although the growth rate

of expenditure has decreased significantly in the past five years (from 20 per cent in the previous period to 8.2 per cent annually in 2014 – 18), public spending remains quite high

226 What is the main source of State budget?

A land fees

B domestic revenues

C land use rights fee

D land funds

227 How much is the portion of land fees’ contribution to State revenue in 2016 –

2018 period?

A 11.2%

B 14%

C more than 8%

D 8.2%

228 Why the revenue from land fees is considered not steady?

A revenue from property transactions accounted for just 0.2 per cent of total revenue

B revenue from land use rights is more than 8% in 2015 – 2018 of total revenue

C it mainly comes from one – time fees on land use rights

D domestic revenues accounting for more than 80 per cent of total revenue

229 Does budget expenditure account for 8.2 per cent of GDP annually in 2014 – 18?

A No

B 20%

C 30%

D Yes

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230 Is budget expenditure decreasing in absolute term?

A Yes

B It is reducing

C No

D Not sure

PASSAGE 1

Over the past 600 years, English has grown from a language of few speakers to become the dominant language of international communication English as we know it today emerged around 1350, after having incorporated many elements of French that were introduced following the Norman invasion of 1066 Until thw 1600s, English was, for the most part spoken early England and had no extended even as far the next two centuries, English began to spread around the colonization, and missionary work Thus, small enclaves of English speakers became established and grew in various part

of the world As these communities proliferated, English gradually became the primary language o international business, banking, and diplomacy

Currently, about 80 percent of the information stored on computer systems worldwide

is in English Two – thirds of the world’s science writing is in English and English is the main language of technology, advertising, media, international airports, and air traffic controllers Today there are more than 700 million English users in the world, and over half of these are non – native speakers, constituting the largest number of non – native users than any other languages in the world

231 What is the main topic of this passage?

A The number of non – native users of English

B The French influence on the English language

C The expansion of English as an international language

D The use of English for science ang technology

232 English as we know it today appeared ………

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233 Approximately when did English begin to be used beyond England?

A In 1066 B Around 1350 C Before the 1600s D After the 1600s

234 According to the passage, all of the following contributed to the spread of English around the world EXCEPT ………

A the slave trade B the Norman invasion C missionaries D colonization

235 According to the passage, how many non – native users of English are there in the world today?

PASSAGE 2

Dorothea Shaw is 71 years old and nearly blind, and when she choose to live alone ar away from people, she went about as far as it is possible to go to escape humanity She lives in Belize, a country the size od Wales with a population only that of Swansea Her home is at Gales Point, a tiny village which can be reached only by sea or air, after

10 – mile walk into the hills one finally reaches a plot of land two small huts so hidden

in the thick over – grown forest that only a handful of people know Dorothea is there She lives happily and totally alone – growing her vegetables, looking after her trees and dogs, cats and chickens Once a month or so an old friend passes by with her food supplies and mail – ussually including a letter from her sister in Studhorse and some bits of clothing from friend in Canada Sometimes a local man will come and chop wood for her and the occasional group of British soldiers will come across her and be greeted with the offer of a cup of coffee

At night shi lies in her tiny sleeping hut with the dogs on the floor, the cats on the table near the typewriter and one of the hens settled down in a corner of the packed bookshelf, and listens for hours to any Spanish, English, German, or French broadcasts

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