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Listening Quiz: Giải Thích Thuế Phúc Lợi Cho Quản Lý Và Bộ Phận Nhân Sự – Medium Level
Th10 6, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the main topic of the conversation?
How employees can reduce their personal income tax
Why companies should eliminate employee benefits
How fringe benefit tax works and who handles it
How to calculate sales tax on office supplies
Explanation:
Emma explains fringe benefit tax, including what it is, examples of benefits, who pays it, how it is calculated, and HR’s role.
2.
According to Emma, which of the following is an example of a non-cash benefit?
A company car
Paid vacation days
A retirement pension
A salary bonus
Explanation:
Emma says examples of non-cash benefits include company cars, loans, and gym memberships.
3.
Who pays the fringe benefit tax?
The government
The employee
The employer
The HR department
Explanation:
Emma clearly states that the employer pays the tax, not the employee.
4.
How is the tax amount calculated?
Based on the number of employees in the company
Based on the employee’s job title
Based on the value of the benefits given
Based on the company’s yearly profit
Explanation:
Emma explains that the tax depends on the value of the benefits given.
5.
What must HR do to manage this tax correctly?
Keep records and report benefits correctly
Give employees extra cash instead of benefits
Ask employees to pay the tax themselves
Ignore benefits that have exemptions
Explanation:
Emma says HR must keep records and report benefits correctly.
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