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Listening Quiz: Báo Cáo Về Quy Định Công Bố Bắt Buộc Mới Cho Các Vị Thế Thuế – Medium Level
Th10 5, 2025
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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 main topic of Michael’s briefing?
A briefing on new mandatory disclosure rules for uncertain tax positions
A plan to reduce the company’s overall tax rate
A discussion about changes to employee training benefits
A meeting about a new sales strategy for the company
Explanation:
Michael says he wants to talk about new tax rules that require disclosure of uncertain tax positions.
2.
According to Michael, what does “uncertain tax positions” mean?
A position taken during a tax audit
A tax payment that is overdue by several months
A tax position where the outcome is not clear or certain
A tax rule that applies only to large companies
Explanation:
Michael directly explains that it means any tax position where the outcome is not clear or certain.
3.
Why do the tax authorities want these positions disclosed?
To give companies more time to file their taxes
To eliminate the need for audits entirely
To reduce tax risks by improving transparency
To increase employee training hours
Explanation:
Michael says the tax authorities want more transparency to reduce tax risks.
4.
What can be inferred about the company’s preparation for the new rules?
The company will ignore the rules until it is audited
The company should organize and record uncertain tax matters carefully
The company will definitely pay more tax immediately
The company only needs to change its sales procedures
Explanation:
Michael says they need to review all uncertain tax positions carefully and document them, which implies careful organization and recordkeeping.
5.
Why does Michael say staff training is important?
To prepare employees for a new marketing campaign
To help employees avoid mistakes and follow the new requirements
To reduce the number of tax authorities involved
To teach employees how to calculate company profits
Explanation:
Michael states that training is important to ensure compliance and avoid mistakes.
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