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Listening Quiz: Trao Đổi Cổ Phần Và Rollover Thuế Thặng Dư Vốn – Advanced Level
Th4 17, 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 invest in shares for the highest profit
The rules for a share-for-share exchange and its tax effects
Why capital gains tax always increases after a sale
How to choose between different companies’ shares
Explanation:
Jessica explains what a share-for-share exchange is, how it can delay capital gains tax, and the conditions needed for that treatment.
2.
According to Jessica, what is a share-for-share exchange?
A swap of shares in one company for shares in another
A transfer of money between two companies
A sale of shares that must be reported immediately
A purchase of new shares after a company merger
Explanation:
Jessica says it is when you swap shares in one company for shares in another.
3.
What must the shares received in the exchange be like?
They must be similar in value
They must be worth more than the original shares
They must be from the same company
They must be bought within one week
Explanation:
Jessica states that you must get shares that are similar in value.
4.
What happens if the conditions for the exchange are not met?
You can choose any time to pay the tax later
The shares must be sold again within a month
You may have to pay capital gains tax immediately
The exchange is automatically canceled
Explanation:
Jessica says that if the conditions are not met, you might have to pay capital gains tax immediately.
5.
What can be inferred about share-for-share exchanges from Jessica’s advice?
They require careful attention to legal conditions and timing
They are simple to complete without checking any rules
They only work when the shares are from the same company
They always eliminate capital gains tax completely
Explanation:
Jessica emphasizes that several conditions must be met and ends by saying, ‘Always check the rules carefully,’ which implies careful attention is necessary.
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Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
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Trước đó:
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Tiếp theo:
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