TRẮC NGHIỆM CHỦ đề THUẾ

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FB: NGUYỄN YONA- – 0905 450 281 2020

TÀI LIỆU ÔN THI CÔNG CHỨC THUẾ 2020

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BỘ 100 CÂU HỎI TRẮC NGHIỆM VÀ ĐÁP ÁN

ANH VĂN CHỦ ĐỀ THUẾ - KINH TẾ

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( PHẦN ĐỌC HIỂU – ĐỤC LỖ)

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Tháng 12/2020

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PART TWO: READING COMPREHENSION

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Questions: Read the text and questions below. For each question, circle the letter next

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… the correct answer (A, B, C or D).

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Bài 1: HCM City Tax Department releases list of firms in tax debt

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HCM City’s Tax Department has announced a list of nearly 1,700 companies with …

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unpaid tax debt of almost VND 4.5 trillion (US$ 193.5 million). According to the …

Tax Department, it is applying stronger measures to collect unpaid taxes. By the end
… month, the department collected tax debts of nearly VND 2.5 trillion, accounting
for …. 11 per cent of total debts accumulated until December 31, 2018.
According to the Finance Ministry’s official dispatch No. 9901/BTC-TCT from

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November 2018, tax agencies would make phone calls, send text messages or emails

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to … companies of their tax debt if they delayed paying for between one and 30 …

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payment is delayed for between 31 and 60 days, the tax agencies would issue notify
and fines. If payment is delayed for between 61 and 90 days, the agency would in …

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offending party of the various types of punishment. For debts unpaid for between …

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120 days, tax agencies are authorized to implement forcible measures including … or
freezing bank accounts.

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For taxpayers who have either accrued the largest amounts of unpaid taxes in a …

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failed to pay their taxes within 120 days despite notifications from tax … agency will

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freeze their assets and declare their receipts invalid.
201. What action has the HCM City’s Tax Department done with the list of … debt?
A. Collected
B. Asked for

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C. Made public

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D. … formed

202. How much is 11 per cent of total tax debts accumulated until December … to?

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C. US$ 193.5 million

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B. VND 4.5 trillion

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A. … companies

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D. VND 2.5 trillion

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203. What measures the tax agencies would apply if companies delayed paying tax

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debt for between one and 30 days?

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A. freeze taxpayer’s bank accounts
B. issue fines to the taxpayers
C. communicate to the taxpayers
D. freeze their assets

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204. How many categories are the tax debts classified in order to apply different

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measures?

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A. Four
B. Five

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C. Six

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D. Many

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205. When will the agency freeze taxpayers’ assets and declare their receipts invalid?

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A. taxpayers have failed to respond to notification from the agency

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B. taxpayers have not made payment within 100 days
C. taxpayers have accrued the largest amounts of tax debts in a locality
D. taxpayers have not paid a visit to the tax office

Bài 2:Tax and State budget

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Under increasing spending pressure, to stop the budget deficit from rising, the

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Government’s priority is to enhance the efficiency of expenditure while finding
alternative sources of revenue.

Improving efficiency is associated with reforms in the State apparatus operation and

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payroll, as well as enhancing public investment quality. Meanwhile, expanding

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revenue is attached to broadening the tax base.
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However, raising taxes needs to be done cautiously as this will afect savings and

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reduce investment. High tax can also encourange fraud and tax evasion and thus cause

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tax losses and lead to market distortion due to unfiar competition practices. The

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reported mis – transfer pricing scheme by foreign – invested enterprises is one

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example.

206. Why the Government has to enhance expenditure efficiency?
A. public investment is poor
B. revenue is contracting

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C. budget deficit is rising

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D. there’s no alternative

207. What is the consequence of expanding tax revenue?

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A. raising taxes

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B. investment reduction

C. high payroll poor public investment

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D. poor public investment

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208. What can be done to improve efficiency of expenditure?
A. to enhance public investment
B. to find alternative revenue sources
C. to expand the tax base

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D. to reform operation and payroll of State apparatus

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209. What is the indirect consequence of applying a high tax

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A. raising venenue
B. tax fraud and evasion

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D. reducing budget deficit

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C. market distortion

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210. What is the mis – transfer pricing scheme can be considered an example of?

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A. illegal

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B. tax evasion

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C. tax fraud

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D. unfair competition practice

Bài 3: Tax reform crucial for State budget sustainability
Viet Nam has implemented many tax reforms, including the introduction of the Value
Added Tax Law in 1997 and Corporate Income Tax Law in 1999. The current
proportion of VAT, CIT and import – export tax in Viet Nam’s total budget revenue is

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higher than in other middle – income developing Asian countries, so the expansion of

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this tax source is unlikely.

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Taxes that Viet Nam may expect to increase in the future include personal income tax,
excise duty, natural resources tax and property tax. With personal income tax, tax

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collection in 2014 – 18 averaged only half of that of middle – income developing

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countries.

However, to make tax increases possible, there needs to be a mechanism to control

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income sources, and more importantly, to raise people’s incomes, driven by stable and

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faster economic growth.

211. Which taxes in Viet Nam have higher proportions in the total budget revenue in
comparison with other middle – income developing Asian countries?
A. personal income tax
B. VAT, CIT and import – export tax

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C. ntural resources tax

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D. property tax

212. What is the reason that it is not easy to increase the budget revenue from VAT,

A. it is difficult to control

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CIT and VAT, CIT and import – export tax?

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B. it is not expected to increase in the future
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C. it is already high in comparison in the region

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D. it is difficult to raise people’s incomes

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213. What type of tax is considered to have more room for reform in the future?

C. CIT

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B. VAT

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A. personal income tax

D. import – export tax

214. Which tax does the writer think is most possible to expand in the future?

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A. property tax

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B. natural resources tax

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C. personal income tax

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D. excise duty

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215. What should the tax authorities do to make tax increases possible?
A. to faster economic growth

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B. to raise people’s income

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C. to stabilize the economy

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D. to control income sources

Bài 4: Combatting tax avoidance to ensure a fair deal for all
The OECD conservatively estimates that every year, USD 100 to 240 billion in
corporate tax revenue is lost to BEPS. Although these stakes are high for governments

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around the world, for developing countries BEPS is of particular significance.

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Developing countries rely heavily on corporate income tax, particularly from
multinational enterprices. Moreover, their taxpayers are less likely to voluntarily
comply with the tax laws when they see multinational corporations legally avoiding

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is fundametal.

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income tax. This is why engaging developing countries in the international tax agenda

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At its core, the OECD/G20 BEPS Project aims to ensure that international tax rules

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and value creation takes place.

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don’t facilitate shifting corporate profits away from where the real economic activity

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year?

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216. How does the OECD estimate the corporate tax revenue loss to BEPS every

A. unadventurously

B. roughly
C. carelessly

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D. originally

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217. Is that sum of USD 100 to 240 billion corporate tax revenue loss yearly estimated

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worldwide or only for developing countries in particular?
A. OECD countries

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B. developing countries

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D. non - OECD countries

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C. worldwide

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218. Why is corporate income tax important in developing countries?

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A. because it comes from multinational enterprises
B. because it is a main source of revenue
C. because multinational enterprises comply with tax laws
D. because FDI is important in developing countries

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219. Why are taxpayers in developing countries less likely to voluntarily comply with

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the tax laws when they see multinational corporations legally avoiding income tax?

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A. it’s unfair
B. it’s legal

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C. to avoid income tax

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D. multinational corporations are good taxpayers

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220. What does the OECD/G20 BEPS Project want to prevent?

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A. shifting of international tax rules

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B. shifting of real economic activity

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D. shifting of profits

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C. shifting of value

Bài 5: UN tax Committee’s Membership, composition and term of office
The Committee comprises 25 members nominated by Government and acting in their
expert capacity. The members who are appointed by the Secretary – General after

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notification is given to ECOSOC, for a term of four years, are drawn form the fields of

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tax policy and tax administration and are selected to reflect an adequate equitable

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geographical distribution, representing different tax systems.
As called for in the Addis Ababa Action Agenda, the Committee meets biannually,

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once in the spring in New York, and once in the fall in Geneva.

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The Committee formulated its working methods during its first session. Subsequently,
ECOSOC, in its resolution 2006/48 recognized that the Committee agreed to create, as

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necessary, ad hoc subcommitees composed of experts and observers who would work

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throughout the year to prepare and determine the supporting documentation for the

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agenda items for consideration at its regular session.
221. How is the UN tax Committee’s Membership established?
A. drawn from tax systems
B. nominated by ECOSOC

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C. appointed by Governments

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D. appointed by the Secretary – General
222. What is the member’s term of office?

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C. 4 years

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B. acting in their expert capacity

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A. representing different tax systems

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D. working in the field of tax policy and tax administration

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223. How are the members selected?

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A. from ECOSOC

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B. from different geographical regions

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C. from different Governments
D. from advanced tax systems

224. How often does the Committee meet per year?
A. once in New York

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B. twice

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C. once in Geneva

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D. twice in Addis Ababa

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225. What is the function of the subcommittees?

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A. to prepare and determine the supporting documentation
B. to observe throughout the year

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C. to create the agenda items

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D. to agree on the agenda items

Bài 6: Tax and State budget

Based on th collection source, the State coffers rely heavily on domestic revenues,

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accounting for more than 80 per cent of total budget revenue since 2016. Of which, the

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contribution of land fees is increasing, from 9.6 per cent of domestic revenue in the

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2006 – 11 period to nearly 14 per cent in 2016 – 18.

However, collection mainly comes from one time fees on land use rights (more than 8

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per cent in 2015 – 18) while the tax on property transactions accounted for just 0.2 per

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cent of total revenue. This source of revenue is not steady when the economy slows or

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provinces run out of land funds.

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Budget revenue is decreasing but Government spending is rising. Budget expenditure

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from 2005 until now has made up about 30 per cent of GDP. Although the growth rate

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of expenditure has decreased significantly in the past five years (from 20 per cent in

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the previous period to 8.2 per cent annually in 2014 – 18), public spending remains

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quite high.

226. What is the main source of State budget?
A. land fees
B. domestic revenues
C. land use rights fee

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D. land funds

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227. How much is the portion of land fees’ contribution to State revenue in 2016 –
2018 period?

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A. 11.2%

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B. 14%

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D. 8.2%

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C. more than 8%

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228. Why the revenue from land fees is considered not steady?
A. revenue from property transactions accounted for just 0.2 per cent of total revenue
B. revenue from land use rights is more than 8% in 2015 – 2018 of total revenue
C. it mainly comes from one – time fees on land use rights

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D. domestic revenues accounting for more than 80 per cent of total revenue

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229. Does budget expenditure account for 8.2 per cent of GDP annually in 2014 – 18?

A. No

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D. Yes

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C. 30%

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B. 20%

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230. Is budget expenditure decreasing in absolute term?

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A. Yes

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D. Not sure

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C. No

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B. It is reducing

PASSAGE 1
Over the past 600 years, English has grown from a language of few speakers to
become the dominant language of international communication. English as we know it

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today emerged around 1350, after having incorporated many elements of French that

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were introduced following the Norman invasion of 1066. Until thw 1600s, English

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was, for the most part spoken early England and had no extended even as far the next
two centuries, English began to spread around the colonization, and missionary work.

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Thus, small enclaves of English speakers became established and grew in various part

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of the world. As these communities proliferated, English gradually became the
primary language o international business, banking, and diplomacy.

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Currently, about 80 percent of the information stored on computer systems worldwide

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is in English. Two – thirds of the world’s science writing is in English and English is

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the main language of technology, advertising, media, international airports, and air
traffic controllers. Today there are more than 700 million English users in the world,

and over half of these are non – native speakers, constituting the largest number of non
– native users than any other languages in the world.

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A. The number of non – native users of English

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231. What is the main topic of this passage?

B. The French influence on the English language

C. The expansion of English as an international language

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D. The use of English for science ang technology

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232. English as we know it today appeared ……………..
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B. Around 1350

C. In 1066

D. After 1600

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A. 600 years

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B. Around 1350

C. Before the 1600s

D. After the 1600s

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A. In 1066

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233. Approximately when did English begin to be used beyond England?

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234. According to the passage, all of the following contributed to the spread of English
around the world EXCEPT …………….
A. the slave trade

B. the Norman invasion

C. missionaries

D. colonization

235. According to the passage, how many non – native users of English are there in the

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world today?
B. 350 million

C. Less than 350 million

D. More than 350 million

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A. More than 700 million

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PASSAGE 2

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Dorothea Shaw is 71 years old and nearly blind, and when she choose to live alone ar
away from people, she went about as far as it is possible to go to escape humanity. She

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lives in Belize, a country the size od Wales with a population only that of Swansea.

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Her home is at Gales Point, a tiny village which can be reached only by sea or air, after

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10 – mile walk into the hills one finally reaches a plot of land two small huts so hidden
in the thick over – grown forest that only a handful of people know Dorothea is there.
She lives happily and totally alone – growing her vegetables, looking after her trees
and dogs, cats and chickens. Once a month or so an old friend passes by with her food
supplies and mail – ussually including a letter from her sister in Studhorse and some

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bits of clothing from friend in Canada. Sometimes a local man will come and chop

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greeted with the offer of a cup of coffee.

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wood for her and the occasional group of British soldiers will come across her and be

At night shi lies in her tiny sleeping hut with the dogs on the floor, the cats on the table

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near the typewriter and one of the hens settled down in a corner of the packed

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bookshelf, and listens for hours to any Spanish, English, German, or French broadcasts

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and the radio are company anough.

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she can find on her radio. Sometimes she gets lonely but most of the time the animals

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But recently the very things which she had escaped from and hidden from so well have
begun to catch up with her. The peace of the forest has been destroyed by the roar of

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earth – moving machines not many miles away. Humanity and the 20th century, once

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only heard of distantly on the radio, are now on her doorstep. Things began to change
three years ago. The new main north – south highway in Belize was cut through the
forest only four or five miles away. “Now more and more people know I’m here, she
says. I feel more threatened each day”.

A

236. Dorothea’s huts

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A. has always been her home

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B. are entirely surrounded by trees
C. were built for just a few people

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D. are in country with the same poulation as Wales

237. Dorothea lives in the forest because
B. machines destroyed her home

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A. she is too old to move

D. she does not like living near people

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C. she has nowhere to live

238. To keep her company, Dorothea has
A. her sister

B. some animals

C. friends Canada

D. a post man

239. Dorothea spends a lot of time
B. chopping down trees

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A. growing all the food she needs

D. studying language

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C. listening to the radio

240. In the last three years, Dorothea has been disturbed by

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B. what she has heard on the radio

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C. people visiting her home

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A. the making of a new road

D. threats of violence

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PART THREE: GAP FILLING

Questions: Fill in each of the numbered blanks with one of the words from A, B, C or

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D

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BÀI 1:

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I got this unforgettable memory when I was a student at Bristol University. It was
(241)_________ the holidays, the Easter holiday, and I needed some money. I had just
(242)_________ my driving test, and I felt very pleased with myself so I went to the
Job Agency. They phoned me up (243)__________ and aksed me if I had a driving
(244)_________ so I said, “Yes”, and they said, Right. We have got a job for you. Go

A

down to Bristol fruit market tomorrow morning”. I thought, “I’ll be (245)_________ a

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car or a small van. I’ll really enjoy it”.

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They had me drive a huge (246)_________ lorry. It was terrible. I had never driven
such a lorry before. One of my workmates said, “Don’t be so nervous. You’ll surely be

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all right”.

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I had to get to Weston Supermarket and then to Bridgewater. It was a hundred – mile
trip. I got (247)________ the lorry, started the engine, released the cluth and it began

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to move. Immediately, I heard the lorry (248)_________ within a few second. So I

C. during

D. since

242. A. passed

B. finished

C. crossed

D. succeeded in

243. A. tomorrow

B. the last day

C. the next day

D. the day ago

244. A. permit

B. allowance

C. license

D. agreement

245. A. riding

B. going

C. directing

D. driving

246. A. three – ton

B. three tons

C. tons of three

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D. three of tons

247. A. through

B. on

248. A. to crash

B. crashes

249. A. around
250. A. parking

B. parks

D. out

C. crasing

D. crashed

B. down

C. away

D. after

C. parked

D. park

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C. over

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A

B. on

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241. A. when

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side of the road.

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looked (249)__________ and saw that I had crashed into a car (250)__________ at the

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BÀI 2:

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Recently there have been doubts about the proper functioning of the English legal

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system, after several well – publicised cases in (271)__________ police evidence was

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eventually shown to be suspect, but (272)__________ after the wrongful conviction of

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the accused. In several of (273)__________ cases, the crimes involved acts of

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terrorism, and the police were (274)__________ considerable pressure to discover
(275)__________ had been responsible. Although this in no way excuses the actions

of police officers (276)__________ may have falsified evidence, or suppressed
evidence which worked against their case, (277)__________ underlines the ways
(278)__________ which publicity in the press and on television exercises an enormous

A

influence, (279)__________ the supposed guarantees under the law designed to

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prevent a jury from becoming unduly influenced. The specific details of a criminal

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case are not discussed in the press before a case reaches the courts, and the names of
those involved (280)__________ often withheld.
B. which

C. what

D. it

272. A. just

B. on

C. only

D. in

273. A. these

B. what

C. that

D. there

274. A. over

B. in

C. up

D. under

B. whose

C. who

D. which

B. he

C. who

D. whom

B. it

C. that

D. this

278. A. upon

B. on

C. in

D. over

279. A. despite

B. inspite

C. even

D. nevertheless

280. A. were

B. is

C. was

D. are

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A

N

277. A. he

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275. A. what
276. A. that

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271. A. that

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BÀI 3:

YO

Last summer we had two Italian students to stay. It was a (281)__________ of
exchange, with our two children off to Rome this summer, giving me, incidentally, an

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interlude of peace in (282)__________ to write this column, among other things. But

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back to the two Italians, two charming girl (283)__________ English was a revelation

G

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to everyone in our family. I am not going to say that it was perfect or anything
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(284)__________ that, simply that (285)__________ used expressions that have either

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long ago died out in these islands, (286)__________ are greeted when used with blank

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incomprehension. (287)__________ example, when a day or two after their arrival

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Lucia made some coffee and handed it to my neighbor (who had come round to see

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(288)__________ her husband kept poping over to brush up his Italian), she

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unmistakably said “Here you are”. The shock was (289)__________ great that we both
nearly fell off our chairs. (290)__________ the benefit of foreign readers, or for
anyone who has just returned from a monastery or a few years on Mars I should
explain that this now quaint English expression has long since been replaced by the
transatlantic “Then you go”, an utterance which threw me into considerable confusion

B. type

C. kind

D. model

282. A. it

B. what

C. that

D. which

283. A. who

B. whose

284. A. like

B. as

285. A. their

B. she

286. A. and
287. A. an

290. A. unless

D. their

C. similar

D. of

C. who

D. they

B. while

C. or

D. nor

B. for

C. this

D. that

B. why

C. which

D. out

B. enough

C. as

D. so

B. without

C. although

D. for

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N

C. that

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289. A. such

N

288. A. that

YO

281. A. form

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A

when first used by hairdressers, waittresses and barmen.

BÀI 4: Starting business
Starting your (291)__________ business could be the way to achieving financial

N

A

independence, or (292)__________ could just as well land you in debt for the rest of

YO

your life. That, at (293)__________, is the view of Charles and Brenda Leggat, a
Scottish couple, who last week saw (294)__________ fish farm business put into the
hands of the receiver. “We stared the business in 1985 when (295)__________ was

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being encouraged by the banks to borrow money. (296)__________ the time we were

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sure that we could make (297)__________ into a going concern”, said Charles Leggar,

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a farmer from (298)__________ Highlands, “and the banks lent us more or less
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(299)__________ we asked for. Their people analyzed the proposals we put

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C. him

D. their

B. only

C. it

D. also

B. least

C. whole

D. once

B. him

C. her

D. your

295. A. people

B. I

C. everyone

D. they

296. A. at

B. over

C. on

D. during

297. A. them

B. it

C. those

D. us

298. A. their

B. upper

C. a

D. the

299. A. everything

B. than

C. of

D. that

300. A. on

B. forward

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(300)__________, and they agreed that it would be a highly profitable business”.

C. up

D. in

B. his

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291. A. own

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N
YỄ
U

G
G

U

YỄ

N

YO

N

A

N

294. A. their

N

293. A. all

A

G

292. A. they

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