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Listening Quiz: Thảo Luận Về Cơ Chế Reverse Charge Trong Nước – Advanced Level
Th12 3, 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 conversation mainly about?
The domestic reverse charge mechanism in construction
A new invoice format for all businesses
How to calculate VAT on retail sales
Ways to reduce employee tax deductions
Explanation:
Sophia explains the domestic reverse charge mechanism, how VAT is handled in construction, and why it is used.
2.
According to Sophia, who pays the VAT under the domestic reverse charge?
The government
The buyer
The accountant
The supplier
Explanation:
Sophia says, ‘The buyer pays the VAT instead of the supplier.’
3.
What does Sophia say is the main reason for this change?
To lower construction costs for buyers
To reduce VAT fraud in the construction industry
To replace all accounting software
To make invoices easier to read
Explanation:
Sophia states that the main reason is ‘to reduce VAT fraud in the construction industry.’
4.
What can be inferred about the supplier’s invoice under this system?
It is issued without VAT
It includes VAT as a separate charge
It must be paid in cash
It is only used for exceptions
Explanation:
Sophia explains that the supplier issues an invoice without VAT, so this can be inferred about the invoice.
5.
What should Kevin’s accounting system record under this mechanism?
VAT on sales only
VAT on purchases only
No VAT at all
VAT only for exceptions
Explanation:
Sophia says, ‘You need to record VAT on purchases only.’
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