Bên cạnh HƯỚNG DẪN TỪ A ĐẾN Z CÁCH PHÂN TÍCH TASK 2 ĐỀ THI THẬT NGÀY 13/6/2020 IELTS WRITING VIỆT NAM (kèm bài được sửa của học sinh đạt 6.0 đi thi thật), IELTS TUTOR tổng hợp Từ vựng & ideas topic "Tax"tiếng anh
I. Kiến thức liên quan
IELTS TUTOR hướng dẫn Từ vựng topic "Map / Get lost"
II. Từ vựng topic "tax" IELTS
1. Từ vựng tiếng Anh về Kế toán thuế
IELTS TUTOR lưu ý:
- Tax: thuế
- Registrate: đăng ký thuế
- Imposea tax:ấn định thuế
- Refund of tax: thủ tục hoàn thuế
- Tax offset: bù trừ thuế
- Examine: kiểm tra thuế
- Declare: khai báo thuế >> IELTS TUTOR hướng dẫn Cách dùng động từ"expect"tiếng anh
- License tax: thuế môn bài
- Company income tax: thuế thu nhập doanh nghiệp
- Personal income tax: thuế thu nhập cá nhân
- Value added tax: thuế giá trị gia tăng
- Income tax: thuế thu nhập
- Input sales tax: thuế giá trị gia tăng đầu vào
- Output sales tax: thuế giá trị gia tăng đầu ra
- Capital transfer tax: thuế chuyển nhượng vốn
- Registration tax: thuế trước bạ
- Taxable: chịu thuế
- Tax abatement: sự khấu trừ thuế
- Register of tax:sổ thuế
- Tax preparer: người giúp khai thuế
- Tax dispute: các tranh chấp về thuế
- Tax liability: nghĩa vụ thuế
- Taxpayer: người nộp thuế
- Authorize: người ủy quyền >> IELTS TUTOR hướng dẫn Cách dùng danh từ "authority" tiếng anh
- Official: chuyên viên
- Inspector: thanh tra viên
- Tax derectorate: tổng cục thuế
- Director general: tổng cục trưởng
- Tax department:cục thuế
- Tax authorities: hội đồng thuế
2. Từ vựng về "tax" khác
IELTS TUTOR lưu ý:
- Give up (v) : bỏ, từ bỏ, thôi; tạm dừng; đầu hàng
- IELTS TUTOR xét ví dụ: Ms. Gomez is so optimistic that she never wants to give up. (IELTS TUTOR giải thích: Cô Gomez lạc quan đến nỗi chưa bao giờ muốn bỏ cuộc)
- Joint (adj) : chung, cùng
- IELTS TUTOR xét ví dụ: They were joint owners of the house (= they owned it together). (IELTS TUTOR giải thích: Họ là chủ sở hữu chung của ngôi nhà (= họ sở hữu nó với nhau))
- Penalty (n) : khoản tiền phạt
- IELTS TUTOR xét ví dụ: The penalty for travelling without a ticket is $200. (IELTS TUTOR giải thích: Hình phạt cho việc đi du lịch mà không có vé là 200 đô)
- Spouse (n) : Chồng, vợ
- IELTS TUTOR xét ví dụ: My spouse prepares the tax return for both of us. (IELTS TUTOR giải thích: Vợ/chồng tôi chuẩn bị bản khai báo thuế cho cả hai chúng tôi)
- Withhold (V) : Giấu, kìm lại, giữ lại
- IELTS TUTOR xét ví dụ: Do not withhold any information from your accountant or he will not be able to prepare your tax form correctly. (IELTS TUTOR giải thích: Đừng giấu diếm bất kỳ thông tin nào với người kế toán của bạn kẻo không anh ta không thể chuẩn bị biểu mẫu thuế cho bạn chính xác được)
- tax return (noun) tờ khai thuế, giấy khai thuế
- refund (noun) tiền hoàn trả
- owe (verb) nợ
- fill out phrasal verb điền vào
- file (verb) đệ trình
- deadline (noun) hạn chót
- calculation (noun) tính toán, đo lường
- tax incentive (noun) giảm thuế, ưu đãi thuế
- percent (noun) phần trăm >> IELTS TUTOR hướng dẫn Phân biệt "percentage" và "percent" trong tiếng anh
- overdue (adj) quá hạn
- overpaid (adj) nộp thừa
- due date (noun) ngày đáo hạn
- corporate income tax (noun) thuế thu nhập doanh nghiệp
- personal income tax (noun) thuế thu nhập cá nhân
- value-added tax (noun) thuế giá trị gia tăng
- Sales tax ( hoặc VAT value added tax) : thuế giá trị gia tăng
- Input sales tax: thuế GTGT đầu vào
- Output sales tax: thuế GTGT đầu ra
- corporate income tax: thuế thu nhập doanh nghiệp
- capital transfer tax: thuế chuyển nhượng vốn
- export/ import tax: thuế xuất, nhập khẩu
- licence tax : thuế môn bài
- registration tax: thuế trước bạ
- excise/ luxury tax: thuế đánh vào hàng hóa xa xỉ, hay thuế tiêu thụ đặc biệt
- excess profits tax: thuế siêu lợi nhuận
- direct tax: thuế trực thu
- indirect tax: thuế gián thu
- levy a tax/ impose a tax: đánh thuế
- lift a tax: bãi bỏ thuế
- tax abatement : sự khấu trừ thuế
- tax adjustment: sự điều chỉnh thuế
- tax allowance: trợ cấp thuế
- tax avoidance/ loophole: trốn thuế ( một cách hợp pháp)
- tax evasion: sự trốn thuế >> IELTS TUTOR hướng dẫn Cách dùng danh từ"corruption"tiếng anh
- register of tax: sổ thuế
- tax inspector: thanh tra thuế
- Company income tax: thuế thu nhập doanh nghiệp
3. Phân loại thuế
IELTS TUTOR lưu ý:
- Environment fee: phí bảo vệ mội trường
- Environment tax: thuế bảo vệ môi trường
- Excess profits tax: thuế siêu lợi nhuận
- Export tax: thuế xuất khẩu
- Export/Import tax: thuế xuất, nhập khẩu
- Import tax: thuế nhập khẩu >> IELTS TUTOR hướng dẫn Cách dùng danh từ"import"tiếng anh
- Indirect tax: thuế gián thu
- Land & housing tax, land rental charges: thuế nhà đất, tiền thuê đất
- License tax: thuế môn bài
- Natural resource tax: thuế tài nguyên.
- Natural resources tax: thuế tài nguyên
- Personal income tax: thuế thu nhập cá nhân
- Registration tax: thuế trước bạ
- Special consumption tax: thuế tiêu thụ đặc biệt
- Tax rate: thuế suất
4. Từ vựng về Tax theo word form
4.1. Noun
IELTS TUTOR lưu ý:
Income Tax:
- Definition: A tax levied on the income of individuals and businesses.
- IELTS TUTOR xét ví dụ: The government collects income tax from employees based on their earnings.
Sales Tax:
- Definition: A tax imposed on the sale of goods and services.
- IELTS TUTOR xét ví dụ: The sales tax rate in this state is 7%, which is added to the purchase price of most items.
Property Tax:
- Definition: A tax levied on real estate and sometimes other property.
- IELTS TUTOR xét ví dụ: We had to pay our property tax before the end of the fiscal year to avoid penalties.
Corporate Tax:
- Definition: A tax levied on the profits of corporations.
- IELTS TUTOR xét ví dụ: The company's annual report showed a decrease in profits due to higher corporate taxes.
Value Added Tax (VAT):
- Definition: A tax imposed on the value added to goods and services at each stage of production and distribution.
- IELTS TUTOR xét ví dụ: The VAT rate in this country is 20%, making goods and services relatively expensive.
Excise Tax:
- Definition: A tax imposed on specific goods such as alcohol, tobacco, or gasoline.
- IELTS TUTOR xét ví dụ: The government increased the excise tax on cigarettes to discourage smoking.
Tariff:
- Definition: A tax or duty to be paid on a particular class of imports or exports.
- IELTS TUTOR xét ví dụ: The new tariff on imported steel will affect the cost of construction materials.
Inheritance Tax:
- Definition: A tax imposed on the estate of a deceased person before it is passed on to heirs.
- IELTS TUTOR xét ví dụ: The family had to pay a substantial inheritance tax after the death of their wealthy relative.
Tax Deduction:
- Definition: An amount subtracted from one's taxable income, usually due to expenses or allowances.
- IELTS TUTOR xét ví dụ: Donating to charity can sometimes qualify for a tax deduction, reducing your overall tax burden.
4.2. Adj
IELTS TUTOR lưu ý:
Exorbitant: (adj.) Unreasonably high; excessive.
- IELTS TUTOR xét ví dụ: The government imposed an exorbitant tax on luxury goods to discourage lavish spending.
Progressive: (adj.) Increasing in rate as the taxable amount increases.
- IELTS TUTOR xét ví dụ: Many argue that a progressive tax system is fairer as it places a higher burden on the wealthy.
Regressive: (adj.) A tax that takes a larger percentage from low-income earners than from high-income earners.
- IELTS TUTOR xét ví dụ: Some economists criticize sales tax as regressive because it affects lower-income individuals more than higher-income individuals.
Incentivizing: (adj.) Providing incentives or motivations.
- IELTS TUTOR xét ví dụ: The government is considering incentivizing green energy initiatives through tax breaks for businesses.
Burdensome: (adj.) Difficult to bear; oppressive.
- IELTS TUTOR xét ví dụ: Small businesses often find the current tax regulations burdensome and complicated.
Deductible: (adj.) Able to be subtracted from taxable income.
- IELTS TUTOR xét ví dụ: Homeowners may find that mortgage interest is deductible from their taxable income.
Voluntary: (adj.) Done, given, or acting of one's own free will.
- IELTS TUTOR xét ví dụ: Charitable donations are voluntary and are often incentivized through tax deductions.
Disincentivizing: (adj.) Discouraging or reducing incentives.
- IELTS TUTOR xét ví dụ: High taxes on tobacco products are meant to be disincentivizing, aiming to reduce smoking rates.
Equitable: (adj.) Fair and impartial.
- IELTS TUTOR xét ví dụ: A tax system is considered equitable when it distributes the burden fairly among all income levels.
4.3. Verb
IELTS TUTOR lưu ý:
Impose:
- Definition: To establish or apply (a tax, fee, or fine).
- IELTS TUTOR xét ví dụ: The government decided to impose a new sales tax on luxury goods.
Levy:
- Definition: To impose or collect (a tax or fee).
- IELTS TUTOR xét ví dụ: The city council voted to levy a property tax increase to fund improvements to public transportation.
Deduct:
- Definition: To subtract or take away (usually a sum or an amount) from a total.
- IELTS TUTOR xét ví dụ: Employers typically deduct income tax from their employees' paychecks before distributing wages.
File:
- Definition: To submit or hand in (a document, such as a tax return) to the appropriate authority.
- IELTS TUTOR xét ví dụ: Taxpayers are required to file their income tax returns by April 15th each year.
Declare:
- Definition: To state or make known officially.
- IELTS TUTOR xét ví dụ: It is important for businesses to accurately declare their profits to avoid penalties for tax evasion.
Audit:
- Definition: To examine and verify financial accounts, records, and documents systematically.
- IELTS TUTOR xét ví dụ: The IRS audited the company's tax returns to ensure compliance with tax laws.
Abolish:
- Definition: To officially end or remove (a system, practice, or institution).
- IELTS TUTOR xét ví dụ: There have been discussions in parliament about abolishing certain taxes to stimulate economic growth.
Avoid:
- Definition: To prevent or evade (a tax or obligation) legally or illegally.
- IELTS TUTOR xét ví dụ: Some individuals use offshore accounts to avoid paying income tax on their earnings.
Refund:
- Definition: To repay or return (money) especially as a result of overpayment or error.
- IELTS TUTOR xét ví dụ: Taxpayers who overpaid their taxes are eligible for a refund from the government.
4.4. Phrasal verb
IELTS TUTOR lưu ý:
Write off
- Definition: To cancel a debt or an expense from accounting records.
- IELTS TUTOR xét ví dụ: The company decided to write off the bad debt as it was unlikely to be recovered.
Phase out
- Definition: To gradually eliminate or discontinue something over a period of time.
- IELTS TUTOR xét ví dụ: The government plans to phase out tax breaks for wealthy individuals over the next five years.
Shut down
- Definition: To close a business or operation, often permanently.
- IELTS TUTOR xét ví dụ: The factory was shut down due to bankruptcy, leaving many workers unemployed.
Pass on
- Definition: To transfer or impose something such as a cost or tax to someone else.
- IELTS TUTOR xét ví dụ: The government decided to pass on the increased fuel tax to consumers, resulting in higher prices at the pump.
Cut back
- Definition: To reduce expenses or spending.
- IELTS TUTOR xét ví dụ: Due to financial difficulties, the company had to cut back on employee benefits.
Phase in
- Definition: To introduce or implement something gradually over a period of time.
- IELTS TUTOR xét ví dụ: The government plans to phase in the new tax regulations over the next fiscal year.
Write up
- Definition: To record or document something formally, usually in writing.
- IELTS TUTOR xét ví dụ: The accountant wrote up the financial report detailing all the tax deductions.
Pass through
- Definition: To transfer the full amount of something such as a tax or cost to someone else without absorbing any of it.
- IELTS TUTOR xét ví dụ: The increase in import tariffs was passed through to consumers, resulting in higher prices for imported goods.
Opt out
- Definition: To choose not to participate in something.
- IELTS TUTOR xét ví dụ: Some taxpayers opt out of certain deductions because they prefer to take the standard deduction.
Cash in
- Definition: To convert assets into cash, often by selling them.
- IELTS TUTOR xét ví dụ: Investors cashed in their stocks before the new capital gains tax came into effect.
4.5. Idiom
IELTS TUTOR lưu ý:
Foot the bill
- Definition: To pay the cost or expense, especially when it's a significant amount.
- IELTS TUTOR xét ví dụ: Despite the unexpected increase in taxes, John had to foot the bill for his daughter's college tuition.
Pass the buck
- Definition: To shift responsibility or blame to someone else.
- IELTS TUTOR xét ví dụ: The company's CEO tried to pass the buck to the finance department when questioned about the tax discrepancies.
Taxing someone's patience
- Definition: To test someone's patience or tolerance, usually through difficult or tedious circumstances.
- IELTS TUTOR xét ví dụ: Waiting in line for hours at the tax office was truly taxing Sarah's patience.
In the red
- Definition: To be in debt or operating at a financial loss.
- IELTS TUTOR xét ví dụ: After paying off their taxes, the small business found itself deep in the red for the third consecutive quarter.
A taxing situation
- Definition: A difficult or challenging situation, often related to financial matters or obligations like taxes.
- IELTS TUTOR xét ví dụ: Managing two jobs and dealing with a sick parent made it a particularly taxing situation for Maria.
To be taxed to the limit
- Definition: To be pushed to one's maximum capacity, often referring to financial strain or obligations like taxes.
- IELTS TUTOR xét ví dụ: With the recent increase in property taxes, many homeowners feel they are already taxed to the limit.
4.6. Collocation
IELTS TUTOR lưu ý:
Income Tax:
- Definition: A tax imposed on individuals or entities based on their income or profit.
- IELTS TUTOR xét ví dụ: The government requires all citizens to file their income tax returns annually.
Corporate Tax:
- Definition: A tax levied on the profits earned by companies or corporations.
- IELTS TUTOR xét ví dụ: The company strategically plans its expenses to minimize the impact of corporate taxes.
Value Added Tax (VAT):
- Definition: A consumption tax levied on the value added to goods and services at each stage of production or distribution.
- IELTS TUTOR xét ví dụ: In many countries, VAT is included in the price of goods and services at the point of sale.
Sales Tax:
- Definition: A tax imposed on the sale of goods and services, typically collected by the seller from the buyer.
- IELTS TUTOR xét ví dụ: The sales tax rate varies from state to state in the United States.
Capital Gains Tax:
- Definition: A tax levied on the profit from the sale of an investment or asset.
- IELTS TUTOR xét ví dụ: Investors need to be aware of the capital gains tax implications before selling their stocks.
Property Tax:
- Definition: A tax levied on the value of real estate or other property owned by an individual or entity.
- IELTS TUTOR xét ví dụ: The property tax rates in urban areas tend to be higher due to the higher value of land and buildings.
Tax Deduction:
- Definition: An amount subtracted from taxable income to reduce the amount of tax owed.
- IELTS TUTOR xét ví dụ: Donations to charitable organizations may qualify for a tax deduction.
Tax Evasion:
- Definition: The illegal act of deliberately avoiding paying taxes owed.
- IELTS TUTOR xét ví dụ: The businessman was convicted of tax evasion for underreporting his income to the authorities.
Tax Incentive:
- Definition: A government policy designed to encourage certain behaviors or investments by offering reduced tax liabilities.
- IELTS TUTOR xét ví dụ: The government introduced tax incentives to promote renewable energy projects.
Tax Return:
- Definition: A form filed with a taxing authority that reports income, expenses, and other relevant financial information for the purpose of calculating taxes owed or refunds due.
- IELTS TUTOR xét ví dụ: Be sure to file your tax return before the deadline to avoid any penalties or fines.
4.7. Adv
IELTS TUTOR lưu ý:
Exemption
- Definition: The act of being freed or released from a duty or obligation, such as paying taxes on a certain amount of income.
- IELTS TUTOR xét ví dụ: High-income earners often seek exemptions through various deductions to minimize their tax liabilities.
Deductible
- Definition: An amount subtracted from one's taxable income to reduce the amount of income subject to taxation.
- IELTS TUTOR xét ví dụ: Donations to recognized charities are often deductible expenses on one's tax return.
Inheritance tax
- Definition: A tax imposed on the estate of a deceased person, typically levied on the transfer of assets to beneficiaries.
- IELTS TUTOR xét ví dụ: After her wealthy aunt passed away, Sarah had to pay a substantial inheritance tax on the valuable properties she inherited.
Capital gains
- Definition: The profit made from the sale of an asset, such as stocks or real estate, which is subject to taxation.
- IELTS TUTOR xét ví dụ: Investors must report and pay taxes on any capital gains realized from the sale of their investment properties.
Tax evasion
- Definition: The illegal act of deliberately avoiding paying taxes by underreporting income or falsely claiming deductions.
- IELTS TUTOR xét ví dụ: The company was fined heavily for engaging in tax evasion schemes that involved hiding profits in offshore accounts.
Tax shelter
- Definition: Any legal strategy used to reduce taxable income, often through investments or financial instruments.
- IELTS TUTOR xét ví dụ: Investing in municipal bonds can provide individuals with a tax shelter, as the interest income is usually exempt from federal income tax.
Value-added tax (VAT)
- Definition: A consumption tax levied on the value added to goods and services at each stage of production or distribution.
- IELTS TUTOR xét ví dụ: In many European countries, the value-added tax is included in the price of goods and services at the point of sale.
Progressive tax
- Definition: A tax system in which the tax rate increases as the taxable amount increases, resulting in higher-income earners paying a larger proportion of their income in taxes.
- IELTS TUTOR xét ví dụ: The income tax in most developed countries is progressive, with higher tax rates applied to higher income brackets.
Tax credits
- Definition: A reduction in the amount of tax owed to the government, typically provided as an incentive for specific activities, such as education or renewable energy investments.
- IELTS TUTOR xét ví dụ: By installing solar panels on his property, Mark qualified for a tax credit that significantly reduced his overall tax bill.
Tax treaty
- Definition: An agreement between two or more countries to prevent double taxation on income earned by residents of those countries.
- IELTS TUTOR xét ví dụ: The tax treaty between the United States and Canada ensures that individuals who earn income in both countries are not taxed twice on the same income.
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