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Listening Quiz: VAT Và Các Giao Dịch Bất Động Sản – Easy Level
Th12 18, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the conversation mainly about?
How to cancel a business license in writing
The process of buying land from the tax office
VAT rules for selling property and the option to tax
How to calculate VAT on everyday purchases
Explanation:
Mark explains VAT on property sales, including that most sales have no VAT and that an option to tax may apply.
2.
According to Mark, what is the usual VAT treatment for selling land or buildings?
No VAT is normally charged
VAT is always charged on every sale
VAT is charged only on buildings
VAT depends on the buyer’s income
Explanation:
Mark says, ‘Normally, selling land or buildings has no VAT.’
3.
Why might someone choose the option to tax?
To reclaim VAT on costs related to the property
To make the sale last for 20 years
To remove VAT from the sale price
To avoid notifying the tax office
Explanation:
Mark explains that the option to tax is chosen ‘to reclaim VAT on costs related to the property.’
4.
What must a person do before using the option to tax?
Ask Linda for approval
Notify the tax office in writing
Pay the tax office extra fees
Wait 20 years before deciding
Explanation:
Mark says, ‘you must notify the tax office in writing.’
5.
What can be inferred about the option to tax once it is chosen?
It stays in effect for a long period unless canceled
It can be used only for land, not buildings
It must be renewed every year
It automatically ends after one sale
Explanation:
Mark says the option to tax ‘lasts for 20 years unless you cancel it,’ which implies it remains in effect for a long time unless canceled.
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