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Listening Quiz: Thay Đổi Thuế Trong Ngân Sách Mùa Thu – Easy Level
Th10 26, 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?
A plan to open a new tax office
A lesson on how to file income tax forms
A complaint about high food prices
A discussion of recent tax changes and their effects
Explanation:
David and Olivia discuss several new tax changes, including the personal tax allowance, VAT on some goods, a tax on plastic waste, and business tax rates.
2.
Which goods now have a reduced VAT rate?
Food and children’s clothes
Electronics and furniture
Books and school supplies
Medicine and cleaning products
Explanation:
David says that food and children’s clothes now have a reduced VAT.
3.
Why was the new tax on plastic waste added?
To increase the price of all goods
To encourage companies to use less plastic
To give families extra money
To replace the personal tax allowance
Explanation:
David explains that the tax on plastic waste was added to encourage companies to use less plastic.
4.
What can be inferred about the lowered VAT on food and children’s clothes?
It is meant to punish companies
It raises the cost of living
It is meant to help families
It only affects luxury products
Explanation:
Olivia says, ‘That will help families a lot,’ which shows the reduced VAT is expected to benefit families.
5.
What does David say they should mention to clients?
A new income tax form
The changes to business tax rates
The price of plastic bags
Lower rent for office space
Explanation:
At the end of the conversation, David says they should mention the changes to business tax rates.
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