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.
A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 TÀI LIỆU ÔN THI CÔNG CHỨC THUẾ 2020 N G U YỄ N BỘ 100 CÂU HỎI TRẮC NGHIỆM VÀ ĐÁP ÁN ANH VĂN CHỦ ĐỀ THUẾ - KINH TẾ N YO N A N G U YỄ N YO N A ( PHẦN ĐỌC HIỂU – ĐỤC LỖ) G U YỄ Tháng 12/2020 1|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 PART TWO: READING COMPREHENSION N Questions: Read the text and questions below For each question, circle the letter next YỄ … the correct answer (A, B, C or D) U Bài 1: HCM City Tax Department releases list of firms in tax debt G HCM City’s Tax Department has announced a list of nearly 1,700 companies with … N 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 A November 2018, tax agencies would make phone calls, send text messages or emails N to … companies of their tax debt if they delayed paying for between one and 30 … YO 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 … N offending party of the various types of punishment For debts unpaid for between … YỄ 120 days, tax agencies are authorized to implement forcible measures including … or freezing bank accounts U For taxpayers who have either accrued the largest amounts of unpaid taxes in a … G failed to pay their taxes within 120 days despite notifications from tax … agency will N 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 A C Made public YO N D … formed 202 How much is 11 per cent of total tax debts accumulated until December … to? G U C US$ 193.5 million YỄ B VND 4.5 trillion N A … companies 2|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 YỄ N D VND 2.5 trillion U 203 What measures the tax agencies would apply if companies delayed paying tax G debt for between one and 30 days? N A freeze taxpayer’s bank accounts B issue fines to the taxpayers C communicate to the taxpayers D freeze their assets A 204 How many categories are the tax debts classified in order to apply different N measures? YO A Four B Five N C Six YỄ D Many U 205 When will the agency freeze taxpayers’ assets and declare their receipts invalid? G A taxpayers have failed to respond to notification from the agency N 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 A Under increasing spending pressure, to stop the budget deficit from rising, the YO N 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 YỄ N payroll, as well as enhancing public investment quality Meanwhile, expanding G U revenue is attached to broadening the tax base 3|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 However, raising taxes needs to be done cautiously as this will afect savings and N reduce investment High tax can also encourange fraud and tax evasion and thus cause YỄ tax losses and lead to market distortion due to unfiar competition practices The U reported mis – transfer pricing scheme by foreign – invested enterprises is one N G example 206 Why the Government has to enhance expenditure efficiency? A public investment is poor B revenue is contracting A C budget deficit is rising YO N D there’s no alternative 207 What is the consequence of expanding tax revenue? N A raising taxes YỄ B investment reduction C high payroll poor public investment G U D poor public investment N 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 A D to reform operation and payroll of State apparatus N 209 What is the indirect consequence of applying a high tax YO A raising venenue B tax fraud and evasion YỄ G U D reducing budget deficit N C market distortion 4|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 210 What is the mis – transfer pricing scheme can be considered an example of? N A illegal YỄ B tax evasion U C tax fraud N G 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 A higher than in other middle – income developing Asian countries, so the expansion of N this tax source is unlikely YO 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 N collection in 2014 – 18 averaged only half of that of middle – income developing YỄ countries However, to make tax increases possible, there needs to be a mechanism to control U income sources, and more importantly, to raise people’s incomes, driven by stable and N G 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 N A C ntural resources tax YO D property tax 212 What is the reason that it is not easy to increase the budget revenue from VAT, A it is difficult to control YỄ N CIT and VAT, CIT and import – export tax? G U B it is not expected to increase in the future 5|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 C it is already high in comparison in the region YỄ N D it is difficult to raise people’s incomes U 213 What type of tax is considered to have more room for reform in the future? C CIT N B VAT G A personal income tax D import – export tax 214 Which tax does the writer think is most possible to expand in the future? A A property tax N B natural resources tax YO C personal income tax N D excise duty YỄ 215 What should the tax authorities to make tax increases possible? A to faster economic growth U B to raise people’s income G C to stabilize the economy N 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 N A around the world, for developing countries BEPS is of particular significance YO 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 U G is fundametal YỄ N income tax This is why engaging developing countries in the international tax agenda 6|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 At its core, the OECD/G20 BEPS Project aims to ensure that international tax rules U YỄ and value creation takes place N don’t facilitate shifting corporate profits away from where the real economic activity N year? G 216 How does the OECD estimate the corporate tax revenue loss to BEPS every A unadventurously B roughly C carelessly A D originally N 217 Is that sum of USD 100 to 240 billion corporate tax revenue loss yearly estimated YO worldwide or only for developing countries in particular? A OECD countries N B developing countries U D non - OECD countries YỄ C worldwide G 218 Why is corporate income tax important in developing countries? N 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 A 219 Why are taxpayers in developing countries less likely to voluntarily comply with N the tax laws when they see multinational corporations legally avoiding income tax? YO A it’s unfair B it’s legal N C to avoid income tax G U YỄ D multinational corporations are good taxpayers 7|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 220 What does the OECD/G20 BEPS Project want to prevent? N A shifting of international tax rules YỄ B shifting of real economic activity N G D shifting of profits U C shifting of value 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 A notification is given to ECOSOC, for a term of four years, are drawn form the fields of N tax policy and tax administration and are selected to reflect an adequate equitable YO geographical distribution, representing different tax systems As called for in the Addis Ababa Action Agenda, the Committee meets biannually, N once in the spring in New York, and once in the fall in Geneva YỄ 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 U necessary, ad hoc subcommitees composed of experts and observers who would work G throughout the year to prepare and determine the supporting documentation for the N 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 A C appointed by Governments YO N D appointed by the Secretary – General 222 What is the member’s term of office? U G C years YỄ B acting in their expert capacity N A representing different tax systems 8|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 N D working in the field of tax policy and tax administration YỄ 223 How are the members selected? U A from ECOSOC G B from different geographical regions N C from different Governments D from advanced tax systems 224 How often does the Committee meet per year? A once in New York A B twice N C once in Geneva YO D twice in Addis Ababa N 225 What is the function of the subcommittees? YỄ A to prepare and determine the supporting documentation B to observe throughout the year U C to create the agenda items N G 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, A accounting for more than 80 per cent of total budget revenue since 2016 Of which, the N contribution of land fees is increasing, from 9.6 per cent of domestic revenue in the YO 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 N per cent in 2015 – 18) while the tax on property transactions accounted for just 0.2 per YỄ cent of total revenue This source of revenue is not steady when the economy slows or G U provinces run out of land funds 9|Page A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 Budget revenue is decreasing but Government spending is rising Budget expenditure N from 2005 until now has made up about 30 per cent of GDP Although the growth rate YỄ of expenditure has decreased significantly in the past five years (from 20 per cent in U the previous period to 8.2 per cent annually in 2014 – 18), public spending remains N G quite high 226 What is the main source of State budget? A land fees B domestic revenues C land use rights fee N A D land funds YO 227 How much is the portion of land fees’ contribution to State revenue in 2016 – 2018 period? N A 11.2% YỄ B 14% G D 8.2% U C more than 8% N 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 A D domestic revenues accounting for more than 80 per cent of total revenue YO N 229 Does budget expenditure account for 8.2 per cent of GDP annually in 2014 – 18? A No YỄ U D Yes G C 30% N B 20% 10 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 N 230 Is budget expenditure decreasing in absolute term? YỄ A Yes N D Not sure G C No U B It is reducing PASSAGE 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 A today emerged around 1350, after having incorporated many elements of French that N were introduced following the Norman invasion of 1066 Until thw 1600s, English YO 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 N Thus, small enclaves of English speakers became established and grew in various part YỄ of the world As these communities proliferated, English gradually became the primary language o international business, banking, and diplomacy U Currently, about 80 percent of the information stored on computer systems worldwide G is in English Two – thirds of the world’s science writing is in English and English is N 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 N YO A The number of non – native users of English A 231 What is the main topic of this passage? B The French influence on the English language C The expansion of English as an international language YỄ N D The use of English for science ang technology G U 232 English as we know it today appeared …………… 11 | P a g e A B Around 1350 C In 1066 D After 1600 N A 600 years YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 B Around 1350 C Before the 1600s D After the 1600s G U A In 1066 YỄ 233 Approximately when did English begin to be used beyond England? N 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 A world today? B 350 million C Less than 350 million D More than 350 million YO N A More than 700 million N PASSAGE YỄ 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 U lives in Belize, a country the size od Wales with a population only that of Swansea G Her home is at Gales Point, a tiny village which can be reached only by sea or air, after N 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 A bits of clothing from friend in Canada Sometimes a local man will come and chop YO greeted with the offer of a cup of coffee N wood for her and the occasional group of British soldiers will come across her and be At night shi lies in her tiny sleeping hut with the dogs on the floor, the cats on the table N near the typewriter and one of the hens settled down in a corner of the packed G U YỄ bookshelf, and listens for hours to any Spanish, English, German, or French broadcasts 12 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 and the radio are company anough N she can find on her radio Sometimes she gets lonely but most of the time the animals YỄ But recently the very things which she had escaped from and hidden from so well have begun to catch up with her The peace of the forest has been destroyed by the roar of G U earth – moving machines not many miles away Humanity and the 20th century, once N only heard of distantly on the radio, are now on her doorstep Things began to change three years ago The new main north – south highway in Belize was cut through the forest only four or five miles away “Now more and more people know I’m here, she says I feel more threatened each day” A 236 Dorothea’s huts N A has always been her home YO B are entirely surrounded by trees C were built for just a few people YỄ N D are in country with the same poulation as Wales 237 Dorothea lives in the forest because B machines destroyed her home U A she is too old to move D she does not like living near people N G C she has nowhere to live 238 To keep her company, Dorothea has A her sister B some animals C friends Canada D a post man 239 Dorothea spends a lot of time B chopping down trees A A growing all the food she needs D studying language YO N C listening to the radio 240 In the last three years, Dorothea has been disturbed by G U B what she has heard on the radio N C people visiting her home YỄ A the making of a new road D threats of violence 13 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 YỄ N PART THREE: GAP FILLING Questions: Fill in each of the numbered blanks with one of the words from A, B, C or U D G BÀI 1: N I got this unforgettable memory when I was a student at Bristol University It was (241) _ the holidays, the Easter holiday, and I needed some money I had just (242) _ my driving test, and I felt very pleased with myself so I went to the Job Agency They phoned me up (243) and aksed me if I had a driving (244) _ so I said, “Yes”, and they said, Right We have got a job for you Go A down to Bristol fruit market tomorrow morning” I thought, “I’ll be (245) _ a N car or a small van I’ll really enjoy it” YO They had me drive a huge (246) _ lorry It was terrible I had never driven such a lorry before One of my workmates said, “Don’t be so nervous You’ll surely be N all right” YỄ I had to get to Weston Supermarket and then to Bridgewater It was a hundred – mile trip I got (247) the lorry, started the engine, released the cluth and it began U to move Immediately, I heard the lorry (248) _ within a few second So I C during D since 242 A passed B finished C crossed D succeeded in 243 A tomorrow B the last day C the next day D the day ago 244 A permit B allowance C license D agreement 245 A riding B going C directing D driving 246 A three – ton B three tons C tons of three N D three of tons 247 A through B on 248 A to crash B crashes 249 A around 250 A parking B parks D out C crasing D crashed B down C away D after C parked D park U N C over YỄ YO A B on G 241 A when N side of the road G looked (249) and saw that I had crashed into a car (250) at the 14 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 BÀI 2: N Recently there have been doubts about the proper functioning of the English legal YỄ system, after several well – publicised cases in (271) police evidence was U eventually shown to be suspect, but (272) after the wrongful conviction of G the accused In several of (273) cases, the crimes involved acts of N terrorism, and the police were (274) considerable pressure to discover (275) had been responsible Although this in no way excuses the actions of police officers (276) may have falsified evidence, or suppressed evidence which worked against their case, (277) underlines the ways (278) which publicity in the press and on television exercises an enormous A influence, (279) the supposed guarantees under the law designed to N prevent a jury from becoming unduly influenced The specific details of a criminal YO case are not discussed in the press before a case reaches the courts, and the names of those involved (280) often withheld B which C what D it 272 A just B on C only D in 273 A these B what C that D there 274 A over B in C up D under B whose C who D which B he C who D whom B it C that D this 278 A upon B on C in D over 279 A despite B inspite C even D nevertheless 280 A were B is C was D are YỄ U A N 277 A he G 275 A what 276 A that N 271 A that N BÀI 3: YO Last summer we had two Italian students to stay It was a (281) of exchange, with our two children off to Rome this summer, giving me, incidentally, an N interlude of peace in (282) to write this column, among other things But YỄ back to the two Italians, two charming girl (283) English was a revelation G U to everyone in our family I am not going to say that it was perfect or anything 15 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 (284) that, simply that (285) used expressions that have either N long ago died out in these islands, (286) are greeted when used with blank YỄ incomprehension (287) example, when a day or two after their arrival U Lucia made some coffee and handed it to my neighbor (who had come round to see G (288) her husband kept poping over to brush up his Italian), she N unmistakably said “Here you are” The shock was (289) great that we both nearly fell off our chairs (290) the benefit of foreign readers, or for anyone who has just returned from a monastery or a few years on Mars I should explain that this now quaint English expression has long since been replaced by the transatlantic “Then you go”, an utterance which threw me into considerable confusion B type C kind D model 282 A it B what C that D which 283 A who B whose 284 A like B as 285 A their B she 286 A and 287 A an 290 A unless D their C similar D of C who D they B while C or D nor B for C this D that B why C which D out B enough C as D so B without C although D for U YỄ N C that G 289 A such N 288 A that YO 281 A form N A when first used by hairdressers, waittresses and barmen BÀI 4: Starting business Starting your (291) business could be the way to achieving financial N A independence, or (292) could just as well land you in debt for the rest of YO your life That, at (293) , is the view of Charles and Brenda Leggat, a Scottish couple, who last week saw (294) fish farm business put into the hands of the receiver “We stared the business in 1985 when (295) was N being encouraged by the banks to borrow money (296) the time we were YỄ sure that we could make (297) into a going concern”, said Charles Leggar, G U a farmer from (298) Highlands, “and the banks lent us more or less 16 | P a g e A YO N FB: NGUYỄN YONA- titi24990@gmail.com – 0905 450 281 2020 (299) we asked for Their people analyzed the proposals we put YỄ C him D their B only C it D also B least C whole D once B him C her D your 295 A people B I C everyone D they 296 A at B over C on D during 297 A them B it C those D us 298 A their B upper C a D the 299 A everything B than C of D that 300 A on B forward N N (300) , and they agreed that it would be a highly profitable business” C up D in B his U 291 A own YO N YỄ U G G U YỄ N YO N A N 294 A their N 293 A all A G 292 A they 17 | P a g e