FCC – 2013 – SEFAZ/SP – AGENTE FISCAL DE RENDAS – LÍNGUA INGLESA – CONCURSO PÚBLICO – SECRETARIA DA FAZENDA DO ESTADO DE SÃO PAULO – PROVA COM GABARITO.

Welcome back to another post!

➧ PROVA DE LÍNGUA INGLESA: FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS.

➧ ORGANIZADOR: https://vestibular.fgv.br/

➧ ESTRUTURA-PROVA:

➭ 10 Multiple Choice Questions / 5 Options Each Question.

➭ Text (1)  – For taxpayer advocate, a familiar refrain – http://js.washingtonpost.com/business/economy/ (5 questions)

➭ Text (2)  – Facebook Announces Its Third Pillar “Graph Search” That Gives You Answers
 – http://techcrunch.com (5 questions)

➧ TEXT (1): Atenção: Para responder às questões de números 01 a 05, considere o texto a seguir:

For taxpayer advocate, a familiar refrain

By Michelle Singletary,

Published: January 15, 2013

          

1    It’s not nice to tell people “I told you so.” But if anybody has the right to say that, it’s Nina E. Olson, the national taxpayer advocate.

2    Olson recently submitted her annual report to Congress and top on her list of things that need to be fixed is the complexity of the tax code, which she called the most serious problem facing taxpayers.

3    Let’s just look at the most recent evidence of complexity run amok. The Internal Revenue Service had to delay the tax-filing season so it could update forms and its programming to accommodate recent changes made under the American Taxpayer Relief Act. The IRS won’t start processing individual income tax returns until Jan. 30. Yet one thing remains unchanged − the April 15 tax deadline.

4    Because of the new tax laws, the IRS also had to release updated income-tax withholding tables for 2013. These replace the tables issued Dec. 31. Yes, let’s just keep making more work for the agency that is already overburdened. Not to mention the extra work for employers, who have to use the revised information to correct the amount of Social Security tax withheld in 2013. And they have to make that correction in order to withhold a larger Social Security tax of 6.2 percent on wages, following the expiration of the payroll tax cut in effect for 2011 and 2012.

5    Oh, and there was the near miss with the alternative minimum tax that could have delayed the tax filing season to late March. The AMT was created to target high-income taxpayers who were claiming so many deductions that they owed little or no income tax. Olson and many others have complained for years that the AMT wasn’t indexed for inflation.

6    “Many middle- and upper-middle-class taxpayers pay the AMT, while most wealthy taxpayers do not, and thousands of millionaires pay __(A)__ income tax at all,” Olson said.

7    As part of the recent “fiscal cliff” deal, the AMT is now fixed, a move that the IRS was anticipating. It had already decided to program its systems on the assumption that an AMT patch would be passed, Olson said. Had the agency not taken the risk, the time it would have taken to update the systems “would have brought about the most chaotic filing season in memory,” she said in her report.

8    The tax code contains almost 4 million words. Since 2001, there have been about 4,680 changes, or an average of more than one change a day. What else troubles Olson? Here’s what:
         − Nearly 60 percent of taxpayers hire paid preparers, and another 30 percent rely on commercial software to prepare their returns.
         − Many taxpayers don’t really know how their taxes are computed and what rate of tax they pay.
         − The complex code makes tax fraud __(B)__to detect.
         − Because the code is so complicated, it creates an impression that many taxpayers are not paying their fair share. This reduces trust in the system and perhaps leads some people to cheat. Who wants to be the sucker in this game? So someone might not declare all of his income, rationalizing that millionaires get to use the convoluted code to greatly reduce their tax liability.
          − In fiscal year 2012, the IRS received around 125 million calls. But the agency answered only about two out of three calls from people trying to reach a live person, and those taxpayers had to wait, on average, about 17 minutes to get through.

9    “I hope 2013 brings about fundamental tax simplification,” Olson pleaded in her report. She urged Congress to reassess the need for the tax breaks we know as income exclusions, exemptions, deductions and credits. It’s all these tax advantage breaks that complicate the code. If done right, and without reducing revenue, tax rates could be substantially lowered in exchange for ending tax breaks, she said.

(Adapted from http://js.washingtonpost.com/business/economy/for-taxpayer-advocate-a-familiar-refrain/2013/01/15/a10327ce-5f59-

11e2-b05a-605528f6b712_story.html)

01 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

A alternativa que preenche corretamente a lacuna __A__ é

(A) no.
(B) any.
(C) lots.
(D) some.
(E) little

👍 Comentários e Gabarito  (A) 
➭ TRECHO CONTEXTUAL:

➭ “Many middle- and upper-middle-class taxpayers pay the AMT, while most wealthy taxpayers do not, and thousands of millionaires pay __(A)__ income tax at all,” Olson said.

➭ Muitos contribuintes de classe média e alta pagam o AMT, enquanto a maioria dos contribuintes ricos não paga, e milhares de milionários não pagam nenhum imposto de renda», disse Olson.

➭ Observe que a conjunção "WHILE", no contexto, introduz sentença expressando o contraponto "NÃO PAGA". Sendo assim na lacuna, cabe o determinante "NO" que em conjunto com o termo "AT ALL" transmite o sentido de "NENHUM".

➭ SENTENÇA COM LACUNA PREENCHIDA:

➭ “Many middle- and upper-middle-class taxpayers pay the AMT, while most wealthy taxpayers do not, and thousands of millionaires pay NO income tax at all,” Olson said.

02 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

A alternativa que, no contexto, preenche adequadamente a lacuna __B__ é

(A) legal.
(B) easier.
(C) possible.
(D) unnecessary.
(E) harder.

👍 Comentários e Gabarito  (E) 
➭ RESOLUÇÃO RÁPIDA:

(A) legal. (LEGAL)
(B) easier. (MAIS FÁCIL)
(C) possible. (POSSÍVEL)
(D) unnecessary. (DESNECESSÁRIO)
(E) harder. (MAIS DIFÍCIL)

➭ TRECHO CONTEXTUAL:

➭ “[...] The complex code makes tax fraud __(B)__to detect.

Because the code is so complicated, it creates an impression that many taxpayers are not paying their fair share. This reduces trust in the system and perhaps leads some people to cheat. Who wants to be the sucker in this game? So someone might not declare all of his income, rationalizing that millionaires get to use the convoluted code to greatly reduce their tax liability."

➭ O código complexo torna a sonegação fiscal MAIS DIFÍCIL de detectar.

➭ Como o código é tão complicado, dá a impressão de que muitos contribuintes não estão pagando sua parte justa. Isso reduz a confiança no sistema e talvez leve algumas pessoas a trapacear. Quem quer ser o otário neste jogo? Portanto, alguém pode não declarar toda a sua renda, racionalizando que os milionários podem usar o código complicado para reduzir bastante sua responsabilidade fiscal.

03 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

No texto, “overburdened” significa

(A) sobrecarregada.
(B) bem preparada.
(C) bem equipada.
(D) subempregada.
(E) com falta de funcionários.

👍 Comentários e Gabarito   (A) 

➭ RESOLUÇÃO RÁPIDA:

(A) sobrecarregada. (OVERBURDENED)

(B) bem preparada. (WELL PREPARED)

(C) bem equipada. (WELL EQUIPPED)

(D) subempregada. (UNDEREMPLOYED)

(E) com falta de funcionários. (WITH LACK OF EMPLOYEES)

➭ RESOLUÇÃO DETALHADA:

➭ [...] Because of the new tax laws, the IRS also had to release updated income-tax withholding tables for 2013. These replace the tables issued Dec. 31. Yes, let’s just keep making more work for the agency that is already overburdened. Not to mention the extra work for employers, who have to use the revised information to correct the amount of Social Security tax withheld in 2013. And they have to make that correction in order to withhold a larger Social Security tax of 6.2 percent on wages, following the expiration of the payroll tax cut in effect for 2011 and 2012.

➭ [Devido às novas leis tributárias, o IRS também teve que liberar tabelas atualizadas de retenção de imposto de renda para 2013. Estas substituem as tabelas emitidas em 31 de dezembro. Sim, vamos continuar fazendo mais trabalho para a agência que já está SOBRECARREGADA. Sem falar no trabalho extra para os empregadores, que precisam usar as informações revisadas para corrigir o valor do imposto retido na Previdência Social em 2013.E eles têm que fazer essa correção a fim de reter um imposto maior da Previdência Social de 6,2 por cento sobre os salários, após o término da desoneração da folha de pagamento vigente em 2011 e 2012.

➭ OVERBURDENED - SOBRECARREGADO.

04 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

Infere-se do texto que

(A) as novas leis fiscais não alteraram o valor do imposto de renda retido na fonte.
(B) o IRS não conseguiu se adequar às recentes alterações do American Taxpayer Relief Act.
(C) Nina Olson já havia apontado problemas no código tributário.
(D) os contribuintes, em 2011 e 2012, estavam isentos do imposto de seguridade social.
(E) o aumento dos valores para o imposto de renda retido na fonte evitou o "Abismo Fiscal".

👍 Comentários e Gabarito   (C) 
*
05 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

De acordo com o texto,

(A) a complexidade do código tributário pode incentivar a sonegação.
(B) como o IRS não previu que o imposto mínimo alternativo seria fixado, teme-se que este ano represente o período mais caótico da
declaração de imposto de renda.
(C) 60% dos contribuintes dispensam contadores para preencher sua declaração de rendimentos.
(D) o imposto de seguridade social sofreu um aumento de 6,2%.
(E) todo contribuinte pode resolver suas questões por telefone em no máximo 17 minutos.

👍 Comentários e Gabarito   (A) 
*
➧ TEXT (2): Para responder às questões de números 06 a 10, considere o texto a seguir:

Facebook Announces Its Third Pillar “Graph Search” That Gives You Answers, Not Links Like Google

DREW OLANOFF JOSH CONSTINE, COLLEEN TAYLOR, INGRID LUNDEN

Tuesday, January 15th, 2013

1    Today at Facebook’s press event, Mark Zuckerberg, CEO of Facebook, announced its latest product, called Graph Search.

2    Zuckerberg made it very clear that this is not web search, but completely different.

3    He explained the difference between web search and Graph Search. “Web search is designed to take any open-ended query and give you links that might have answers.” Linking things together based on things that you’re interested in is a “very hard technical problem,” according to Zuckerberg.

4    Graph Search is designed to take a precise query and give you an answer, rather than links that might provide the answer.” For example, you could ask Graph Search “Who are my friends that live in San Francisco?”

5    Zuckerberg says that Graph Search is in “very early beta.” People, photos, places and interests are the focus for the first iteration of the product.

6    Facebook Graph Search is completely personalized. Tom Stocky of the search team explains he gets unique results for a search of “friends who like Star Wars and Harry Potter.” Then, “If anyone else does this search they get a completely different set of results. __C__ someone had the same set of friends as me, the results would be different [because we have different relationships with our friends].”

7    You can also use Graph Search for recruiting. Stocky says if he was looking for people to join the team at Facebook, he could search for NASA Ames employees who are friends with people at Facebook. “If I wanted to reach out and recruit them, I could see who their friends are at Facebook. To refine them I can look for people who wrote they are “founders.”
8    Photos is another big part of Graph Search. Results are sorted by engagement so you see the ones with the most likes and comments at the top. For example, Lars Rasmussen, Facebook engineer, searched for “photos of my friends taken at National Parks.” He got a gorgeous page of photos from Yosemite, Machu Pichu, and other parks.

(Adapted from http://techcrunch.com/2013/01/15/facebook-announces-its-third-pillar-graph-search/)

06 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

No texto, “latest” significa

(A) antecipadamente.
(B) com atraso.
(C) mais esperado.
(D) mais recente.
(E) ambiciosamente.
👍 Comentários e Gabarito   (D) 
*
07 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

A alternativa que preenche corretamente a lacuna __C__ é

(A) Instead of.
(B) Such as.
(C) Even if.
(D) By contrast.
(E) According to.

👍 Comentários e Gabarito   (C) 
*
08 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

Infere-se do texto que

(A) as diferenças entre uma busca na web e pelo Graph Search não são tão gritantes quanto Zuckerberg faz supor.
(B) uma busca na web pode retornar respostas melhores do que o Graph Search.
(C) uma busca na web, para ser eficaz, precisa ser formulada como uma questão pontual.
(D) as buscas no Graph Search sempre retornam links interessantes.
(E) a criação do Graph Search decorreu da solução de um difícil problema técnico.
👍 Comentários e Gabarito  (E) 
*
09 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

Segundo o texto,

(A) ao fazer uma busca por “amigos que gostam de Star Wars e Harry Potter", no Graph Search, Stocky obteve apenas um único resultado.
(B) duas buscas iguais, no Graph Search, por pessoas diferentes podem retornar respostas totalmente diferentes.
(C) o Graph Search já foi amplamente testado e aprovado.
(D) Stocky está tentando recrutar mais pessoas para reforçar o time do Facebook.
(E) uma busca por fotos, no Graph Search, traz uma coletânea indiscriminada de fotografias.

👍 Comentários e Gabarito item  (B) 
*
10 – (FCC-2013-SEFAZ/SP-AGENTE FISCAL DE RENDAS)

Qual das alternativas abaixo encontra resposta no texto?

(A) How did Google react to Zuckerman’s announcement?
(B) What kind of problem does Graph Search address?
(C) Who searched for friends who live in San Francisco?
(D) How many of Stocky’s friends like Star Wars and Harry Potter?
(E) Where is Yosemite Park?

👍 Comentários e Gabarito item  (B) 
*