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Listening Quiz: Tư Vấn VAT Và Thuế Cho Kho Ngoại Quan – Easy Level
Th10 25, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên xuất nhập khẩu (English for Import Export Specialist)
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1.
According to Olivia, when do you pay VAT or duty for goods in a bonded warehouse?
When the goods are first stored in the warehouse
Only after the goods have been exported
After the warehouse rules are reviewed
When the goods leave the warehouse for sale
Explanation:
Olivia says that goods stored in a bonded warehouse do not pay VAT or duty yet, and that you pay when the goods leave the warehouse for sale.
2.
What happens if Daniel exports goods from the bonded warehouse?
No VAT or duty is charged at all
He pays a reduced amount of tax
He must pay VAT and duty immediately
He can only export them after paying storage fees
Explanation:
Olivia directly states that if goods are exported from the warehouse, no VAT or duty is charged at all.
3.
What is the main purpose of Olivia’s explanation to Daniel?
To explain how to sell goods more quickly
To describe how bonded warehouses help delay tax payments
To warn Daniel that exporting goods is not allowed
To compare different kinds of storage buildings
Explanation:
The conversation centers on how bonded warehouses work, especially that they delay VAT and duty payments and can help with cash flow.
4.
What must Daniel do if he keeps goods in the warehouse for a long time?
Follow warehouse rules strictly
Export the goods right away
Ask Olivia for a sales contract
Pay VAT in advance
Explanation:
Olivia says that Daniel can keep goods in the warehouse for a long time, but he must follow warehouse rules strictly.
5.
What can be inferred about bonded warehouses from Olivia’s comments?
They remove all taxes from every kind of transaction
They are only for goods that will be sold immediately
They require no rules to be followed
They are useful for managing money more effectively
Explanation:
Olivia says the warehouse helps with cash flow and delays tax payments, which supports the inference that it can help manage money more effectively.
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