ESAF-2005 – RECEITA FEDERAL – AUDITOR FISCAL – LÍNGUA INGLESA – PROVA COM GABARITO.

❑ PROVA DE LÍNGUA INGLESA:

• ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL-18/12/2005.

www.esaf.fazenda.gov.br

❑ ESTRUTURA-PROVA:

➭ 10 MCQs (Multiple Choice Questions) / 5 Options Each Question.

• Text (1) – | A dip in the middle | The Economist |

• Text (2) – | Flight of the French | Newsweek |

❑ TEXTO 1: Your answers to questions 21 to 24 must be based on the text below entitled "A dip in the middle":

A dip in the middle

Source:The Economist (adapted)

Sep 8th 2005

Income tax has been paid in Britain for more than two centuries. First introduced by William Pitt the Younger to finance the war against Napoleonic France, it is the Treasury's biggest source of revenue, raising 30% of tax receipts. It arouses strong political emotions, regarded as fair by some because it makes the rich pay a bigger share of their income than the poor, but unfair by others because it penalizes enterprise and hard work.

During the past 30 years, income tax has been subject to sweeping changes, notably the cut in the top rate from 98% to 40% under Margaret Thatcher between 1979 and 1988. Now another Conservative politician, George Osborne, is floating a radical reform to match that earlier exploit. The shadow chancellor announced on September 7th that he was setting up a commission to explore the possible introduction of a fl at income tax in Britain.

Introducing a flat income tax into Britain would involve two main changes. At present, there are three marginal tax rates. These three rates would be replaced by a single rate, which would be considerably lower than the current top rate. At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds.

21 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

According to the text,

(A) a commission introduced a flat income tax into Britain.
(B) a war once justified the payment of income tax.
(C) a flat income tax would be made up of three tax rates.
(D) the reform would yield many economic benefits.
(E) George Osborne has managed to introduce the single rate.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o texto,

(A) a commission introduced a flat income tax into Britain. – uma comissão introduziu um imposto de renda fixo na Grã-Bretanha.
(B) a war once justified the payment of income tax. – uma guerra já justificou o pagamento do imposto de renda.
(C) a flat income tax would be made up of three tax rates. – um imposto de renda fixo seria composto por três alíquotas de imposto.
(D) the reform would yield many economic benefits. – a reforma traria muitos benefícios económicos.
(E) George Osborne has managed to introduce the single rate. – George Osborne conseguiu introduzir a taxa única.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] First introduced by William Pitt the Younger to finance the war against Napoleonic France, it is the Treasury's biggest source of revenue, raising 30% of tax receipts."

• Introduzido pela primeira vez por William Pitt, o Jovem, para financiar a guerra contra a França napoleônica, é a maior fonte de receitas do Tesouro, arrecadando 30% das receitas fiscais.

22 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

According to paragraph 2, Margaret Thatcher's government brought in

(A) major alterations to British income tax rates.
(B) measures that made cosmetic changes only.
(C) a tax system that discourages hard work.
(D) proposals imitated by a shady politician.
(E) a substantial increase in top taxation rates.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o parágrafo 2, o governo de Margaret Thatcher introduziu

(A) major alterations to British income tax rates. – alterações importantes nas taxas de imposto de renda britânicas.
(B) measures that made cosmetic changes only. – medidas que fizeram apenas alterações cosméticas.
(C) a tax system that discourages hard work. – um sistema tributário que desencoraja o trabalho árduo.
(D) proposals imitated by a shady politician. – propostas imitadas por um político duvidoso.
(E) a substantial increase in top taxation rates. – um aumento substancial nas principais taxas de tributação.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] During the past 30 years, income tax has been subject to sweeping changes, notably the cut in the top rate from 98% to 40% under Margaret Thatcher between 1979 and 1988."

• Durante os últimos 30 anos, o imposto sobre o rendimento tem sido sujeito a mudanças radicais, notadamente a redução da taxa máxima de 98% para 40% sob Margaret Thatcher entre 1979 e 1988.

23 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

The flat income tax

(A) is intended to hinder enterprise and hard work.
(B) would be below the present top rate.
(C) ought to please low-earners and high-fliers.
(D) must generate a cut in public spending.
(E) might be financed by increases in other taxes.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O imposto de renda fixo

(A) is intended to hinder enterprise and hard work. – destina-se a impedir o empreendedorismo e o trabalho árduo.
(B) would be below the present top rate. – ficaria abaixo da taxa máxima atual.
(C) ought to please low-earners and high-fliers. – deve agradar aos que ganham pouco e aos que voam alto.
(D) must generate a cut in public spending. – deve gerar corte nos gastos públicos.
(E) might be financed by increases in other taxes. – poderia ser financiado por aumentos de outros impostos.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] These three rates would be replaced by a single rate, which would be considerably lower than the current top rate."

• Estas três taxas seriam substituídas por uma taxa única, que seria consideravelmente inferior à atual taxa máxima..

24 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

In paragraph 3, the author notes that the present tax-free personal allowance would

(A) remain unchanged.
(B) be cut.
(C) rise.
(D) be abolished.
(E) be phased out.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

No parágrafo 3, o autor observa que o atual valor do subsídio pessoal da TAX-FREE (RENDA ISENTA DE IMPOSTO)

(A) remain unchanged. – permaneceria inalterado.
(B) be cut. – seria cortado
(C) rise. – aumentaria
(D) be abolished. – seria abolido.
(E) be phased out. – seria eliminado por etapas.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds."

• Ao mesmo tempo, haveria um aumento na renda mínima isenta, atualmente vale 4.895 libras.

❑ TEXTO 2: Your answers to questions 25 to 27 must be based on the text below entitled "Flight of the French":

Flight of the French

Source: Newsweek (adapted)

Sept 26th/Oct 3rd 2005

   

The Belgians call them "fiscal refugees", but these refugees wear Chanel. They are runaways from high taxes in France. Officially, France has lost, on average, one millionaire or billionaire tax payer per day for tax reasons since 1997, when the government started trying to track capital flight. Privately, economists say the number is much higher. "The statistic is stupid," holds French economist Nicolas Baverez. "It’s as if, to count contraband, you only counted what people declared at the border."
  

While much of Europe has revised its tax codes, France's fiscal inertia is virtually begging its rich to leave. Holding dear its commitment to égalité and fraternité, France has bucked the trend in the European Union, where most member states have dropped the wealth tax since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a taxpayer’s income. The result: some pay more taxes than they earn in income.

25 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

The text refers to France's

(A) historic decision to drop its wealth-tax.
(B) recent proposal to suppress the wealth-tax.
(C) commitment to prevent the so-called capital flight.
(D) current fiscal policy in relation to the rich.
(E) controversial attempt to penalize its fiscal refugees.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O texto refere-se à França

(A) historic decision to drop its wealth-tax. – decisão histórica de diminuir os imposto sobre a riqueza.

(B) recent proposal to suppress the wealth-tax. – à recente proposta da França de suprimir o imposto sobre a riqueza.

(C) commitment to prevent the so-called capital flight. – compromisso de evitar a chamada 'fuga de capital'.

(D) current fiscal policy in relation to the rich. – política tributária atual em relação aos ricos.

(E) controversial attempt to penalize its fiscal refugees. – 

tentativa controversa de penalizar seus refugiados fiéis.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds."

• Ao mesmo tempo, haveria um aumento na renda mínima isenta, atualmente vale 4.895 libras.

26 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

The so-called 'fiscal refugees' are the

(A) fleeing taxpayers.
(B) successful shareholders.
(C) well-known tax attorneys.
(D) notorious smugglers.
(E) top company executives.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

Os chamados "fiscal refugees"(refugiados fiscais/foragidos fiscais) são 

(A) fleeing taxpayers. – os contribuintes fugitivos.

(B) successful shareholders. – os acionistas bem-sucedidos.
(C) well-known tax attorneys. – os advogados tributaristas experientes.
(D) notorious smugglers. – os contrabandistas famosos.
(E) top company executives. – os diretores de empresas.

27 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

According to the author, France

(A) might change its fiscal system.
(B) must preserve its wealth tax.
(C) has not changed its fiscal policy.
(D) ought to slash its public spending.
(E) could lose from a tax reform.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

Segundo o autor, a França

(A) might change its fiscal system. – poderia mudar seu sistema fiscal.
(B) must preserve its wealth tax. – deve preservar seu tributo sobre a riqueza
(C) has not changed its fiscal policy. – não alterou a sua política fiscal.

(D) ought to slash its public spending. – deveria reduzir seus gastos públicos.

(E) could lose from a tax reform. –  poderia perder com uma reforma tributária.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] While much of Europe has revised its tax codes, France's fiscal inertia is virtually begging its rich to leave."

• Enquanto a maior parte da Europa tem revisado seus códigos tributários, a inércia tributária da França está, na prática, implorando aos seus ricos para deixarem o país.

❑ TEXTO 3: Your answers to questions 28 to 30 must be based on the text below entitled "The real medicine".

The real medicine

Source: Newsweek (adapted)

Oct 17th 2005

            

People who survive a heart attack often describe it as a wake-up call. But for a 61-year old executive I met recently, it was more than that. This man was in the midst of a divorce when he was stricken last spring, and he had fallen out of touch with friends and family members. The executive´s doctor, unaware of the strife in his life, counseled him to change his diet, start exercising and quit smoking. He also prescribed drugs to lower cholesterol and blood pressure. It was sound advice, but in combing the medical literature, the patient discovered that he needed to do more. Studies suggested that his risk of dying within six months would be four times greater if he remained depressed and lonely. So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom. His health has improved steadily since then, and so has his outlook on life. In fact he now describes his heart attack as the best thing that ever happened to him. “Yes, my arteries are more open,” he says. “But even more important, I'm more open.”

28 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

According to the text, the executive

(A) actually refused to eat right, exercise and avoid smoking.
(B) seems to have increased his risk of early death.
(C) agrees that medicine should focus primarily on drugs.
(D) declined new choices and priorities in his life.
(E) went further in his search for recovery and health.

 👍  Comentários e Gabarito  E 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o texto, o executivo

(A) actually refused to eat right, exercise and avoid smoking. – na verdade se recusou a comer direito, fazer exercícios e evitar fumar.
(B) seems to have increased his risk of early death. – parece que aumentou seu risco de morrer cedo.
(C) agrees that medicine should focus primarily on drugs. – concorda que a medicina deveria focar a cura primeiramente através de remédios.
(D) declined new choices and priorities in his life. – recusou novas escolhas e prioridades em sua vida.

(E) went further in his search for recovery and health. – foi mais longe na busca pela recuperação e saúde.

29 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

The advice given by the doctor is defined as sound. In other words, it

(a) might be effective.
(b) is reliable and effective.
(c) is questionable.
(d) should be looked into.
(e) must be deeply researched.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O conselho dado pelo médico é definido como "um som". Em outras palavras, ele

(a) might be effective. – talvez seja efetivo.
(b) is reliable and effective. – é confiável e efetivo.
(c) is questionable. – é questionável.
(d) should be looked into. – deveria ser investigado.
(e) must be deeply researched. – deve ser profundamente investigado.

➭ SOUND ADVICE (collocation) - CONSELHO CONFIÁVEL E EFETIVO, CONSELHO ÚTIL.

➭ COLLOCATIONS com o substantivo incontável ADVICE:

• constructive advice – conselho construtivo

• excellent advice – excelente conselho

• good advice – bom conselho

• helpful advice – conselho útil

• practical advice – conselho prático

• sensible advice – conselho sensato

• useful advice – conselho útil

• valuable advice – conselho valioso

• bad advice – mau conselho

• wrong advice – conselho errado

• clear advice – conselho claro

• detailed advice – conselhos detalhados

• confidential advice – aconselhamento confidencial

• impartial advice – conselho imparcial

• free advice – aconselhamento gratuito

• legal advice – aconselhamento jurídico

• financial advice – aconselhamento financeiro

• medical advice – aconselhamento médico

www.collinsdictionary.com

30 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

The text focuses on the relevance of

(a) current scientific and technological advances.
(b) studies carried out by obscure scientists.
(c) preventive medicine in relation to some ailments.
(d) a desirable change of attitude to life.
(e) leading a healthy life in spite of loneliness.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O texto centra-se na relevância de

(a) current scientific and technological advances. – avanços tecnológicos e científicos atuais.
(b) studies carried out by obscure scientists. – estudos realizados por cientistas desconhecidos. 
(c) preventive medicine in relation to some ailments. – medicina preventiva em relação a alguns alimentos.

(d) a desirable change of attitude to life. – uma mudança desejável de atitude na vida.
(e) leading a healthy life in spite of loneliness. – levar uma vida saudável apesar da solidão.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom."

• Então ele se juntou a um grupo de apoio e reordenou suas prioridades, colocando os relacionamentos no topo da lista, e não no final.

ESAF/2003 – RECEITA FEDERAL – AUDITOR FISCAL – LÍNGUA INGLESA – GABARITO COMENTADO & TEXTOS TRADUZIDOS.

www.inglesparaconcursos.blog.br

❑ PROVA DE LÍNGUA INGLESA:

• ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL-18/12/2003.

esaf.fazenda.gov.br

❑ ESTRUTURA-PROVA:

• 10 MCQs (Multiple Choice Questions) / 5 Options Each Question.

• Texto (1) – | Brazil's Lula faces new phase |

• Texto (2) – | Tax strategies for 2003 and beyond |

• Texto (3) – | EU law taxes overseas net firms |

❑ TEXTO 1: Read the text below in order to answer questions 21 to 23:

Analysis: Brazil's Lula faces new phase

In a speech last week from the capital, Brazil's president Luiz Inácio Lula da Silva appeared to balloon with pride over his accomplishments and gloated over achieving in months what his predecessor Fernando Henrique Cardoso could not do during his eight years in office. “I am pleased and the Brazilian people are satisfied that we have done something in seven months that has taken other countries years to do,” said Lula on the pension reform amendment.
          

"The last president of Brazil spent eight years trying to get a social security reform bill through Congress." While the president is riding high over his win with pensions, analysts see a much tougher field to hoe in the coming months. Next on the Lula administration agenda is taxes, a fight that will not only be waged in the capital, but at the state and local levels as well. Governors, who backed Lula’s pension proposal in Congress, want to see additional revenue tickle down to the local levels.
           

The president, however, insists on “tax reform designed to stimulate production, not to boost revenue” for the states, as he put it on Monday.

21 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

According to the text, Brazil's president Luiz Inácio Lula da Silva

a) pretends to have revoked an amendment proposed by the former Brazilian president.
b) might submit a controversial amendment that revamps the nation’s pension policy.
c) has postponed a major political battle related to the nation’s pension policy.
d) conceals his feeling of pride in relation to his accomplishments.
e) did not conceal his elation concerning a political accomplishment.

      Comentários e Gabarito    E  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO & VOCABULÁRIO:

Segundo o texto, o presidente do Brasil, Luiz Inácio Lula da Silva

a) pretends to have revoked an amendment proposed by the former Brazilian president. finge ter revogado emenda proposta pelo ex-presidente brasileiro.
b) might submit a controversial amendment that revamps the nation’s pension policy. poderá apresentar uma alteração controversa que renove a política de pensões do país.
c) has postponed a major political battle related to the nation’s pension policy. adiou uma grande batalha política relacionada com a política previdenciária do país.
d) conceals his feeling of pride in relation to his accomplishments. esconde o sentimento de orgulho em relação às suas realizações.
e) did not conceal his elation concerning a political accomplishment. não escondeu sua euforia em relação a uma conquista política.

➭ TRECHO QUE JUSTIFICA:

• "[...] Brazil's president Luiz Inácio Lula da Silva appeared to balloon with pride over his accomplishments and gloated over achieving in months what his predecessor Fernando Henrique Cardoso could not do during his eight years in office. " 

•  o presidente do Brasil, Luiz Inácio Lula da Silva, mostrou-se orgulhoso por suas realizações e se mostrou entusiasmado ao conquistar em meses o que seu antecessor, Fernando Henrique Cardoso, não conseguiu fazer durante seus oito anos de mandato.

➭ VOCABULÁRIO:

dictionary.cambridge.org

22 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

According to the author, analysts

a) foresee difficulties.
b) predict victories.
c) forecast gains.
d) praise Lula's victory.
e) triggered political reactions.

      Comentários e Gabarito    A  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO & VOCABULÁRIO:

Segundo o autor, os analistas

a) foresee difficulties. preveem dificuldades
b) predict victories. preveem vitórias.
c) forecast gains. preveem ganhos.
d) praise Lula's victory. elogiam a vitória de Lula.
e) triggered political reactions. desencadearam reações políticas.

➭ TRECHO QUE JUSTIFICA:

• "[...] The last president of Brazil spent eight years trying to get a social security reform bill through Congress." While the president is riding high over his win with pensions, analysts see a much tougher field to hoe in the coming months." 

•  O último presidente do Brasil passou oito anos tentando obter um projeto de reforma da segurança social através do Congresso. "Enquanto o presidente está superando sua vitória com as pensões, os analistas vêem um campo muito mais difícil de capinar nos próximos meses.

➭ VOCABULÁRIO:

dictionary.cambridge.org

23 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

Brazil's president intends to

a) deregulate production.
b) slash the budget.
c) increase revenue.
d) fight another war.
e) state legal requirements.

      Comentários e Gabarito    D  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

O presidente do Brasil pretende

a) deregulate production. desregulamentar a produção.
b) slash the budget. cortar o orçamento.
c) increase revenue. aumentar a receita.
d) fight another war. travar outra guerra.
e) state legal requirements. estabelecer requisitos legais.

➭ TRECHO QUE JUSTIFICA:

• "[...] Next on the Lula administration agenda is taxes, a fight that will not only be waged in the capital, but at the state and local levels as well." 

•  Em seguida, na agenda da administração Lula estão os impostos, uma luta que não só será travada na capital, mas também nos níveis estadual e local.

❑ TEXTO 2: Read the text below in order to answer questions 24 to 26:

Tax Strategies for 2003 and Beyond

            

Even the accountants are having a hard time keeping all the phase-ins and phase-outs straight after the last tax law change (the Jobs and Growth Tax Relief reconciliation Act of 2003, which was signed by President Bush on May 28, 2003). Our Tax Act Timeline can help you take maximum advantage of income, gift, and estate tax laws. Almost everyone will see a decrease in overall tax paid in 2003. The ordinary income tax brackets that were due to decrease gradually over time until 2006 have been accelerated into 2003. The top tax bracket is now 35%. Watch out for how those income tax brackets change over time, however. For example, in 2003-2004 the 10% bracket applies to $0-$7,000 of income for single filers and $0-$14,000 for married filing jointly. But in 2005, the brackets shrink and only $0-$6,000 (single) will quality for the 10% tax and $0-$12,000 for married filing jointly. The brackets change again (back to the higher levels) in 2008.

❑ TRADUÇÃO - TEXTO 2:

Tax Strategies for 2003 and Beyond

Estratégias fiscais para 2003 e além

            

Even the accountants are having a hard time keeping all the phase-ins and phase-outs straight after the last tax law change (the Jobs and Growth Tax Relief reconciliation Act of 2003, which was signed by President Bush on May 28, 2003). Até mesmo os contabilistas estão a ter dificuldade em manter todas as entradas e saídas progressivas logo após a última alteração da lei fiscal (a Lei de reconciliação do Alívio Fiscal para o Emprego e o Crescimento de 2003, que foi assinada pelo Presidente Bush em 28 de Maio de 2003).

Our Tax Act Timeline can help you take maximum advantage of income, gift, and estate tax laws. Nosso cronograma da lei tributária pode ajudá-lo a aproveitar ao máximo as leis de imposto de renda, doações e propriedades.

Almost everyone will see a decrease in overall tax paid in 2003. Quase toda a gente verá uma diminuição no imposto global pago em 2003. 

The ordinary income tax brackets that were due to decrease gradually over time until 2006 have been accelerated into 2003. As faixas normais do imposto sobre o rendimento, que deveriam diminuir gradualmente ao longo do tempo até 2006, foram aceleradas para 2003.

The top tax bracket is now 35%. A faixa superior do imposto é agora de 35%.

Watch out for how those income tax brackets change over time, however. No entanto, observe como essas faixas de incidências do imposto de renda mudam ao longo do tempo.

For example, in 2003-2004 the 10% bracket applies to $0-$7,000 of income for single filers and $0-$14,000 for married filing jointly. Por exemplo, em 2003-2004, a faixa de 10% se aplica a US$ 0 a US$ 7.000 de renda para declarantes solteiros e US$ 0 a US$ 14.000 para registros de casamento em conjunto.

But in 2005, the brackets shrink and only $0-$6,000 (single) will quality for the 10% tax and $0-$12,000 for married filing jointly. Mas em 2005, as faixas diminuíram e apenas US$ 0 a US$ 6.000 (solteiro) serão considerados para o imposto de 10% e US$ 0 a US$ 12.000 para registro de casamento em conjunto. 

The brackets change again (back to the higher levels) in 2008. As faixas mudam novamente (de volta aos níveis mais elevados) em 2008.

24 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

The author refers to the Jobs and Growth Tax Relief Reconciliation Act of 2003 as

a) likely to be signed.
b) an achievable change.
c) officially accepted.
d) a changeable tax law.
e) having been changed.

      Comentários e Gabarito    C  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

O autor refere-se à Lei de Reconciliação de Alívio Fiscal de Emprego e Crescimento de 2003 como

a) likely to be signed. provável ser aprovada.
b) an achievable change. uma mudança viável.
c) officially accepted. oficialmente aceita.
d) a changeable tax law. uma lei tributável variável.
e) having been changed. tendo sido alterada.

➭ TRECHO QUE JUSTIFICA:

• "[...] the Jobs and Growth Tax Relief reconciliation Act of 2003, which was signed by President Bush on May 28, 2003." 

•  A Lei de Reconciliação do Auxílio Fiscal dos Emprego e Crescimento de 2003, que FOI ASSINADA pelo presidente Bush em 28 de maio de 2003.

25 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

According to the author, in 2003 almost everybody's total tax bill will show

a) a sharp fall.
b) a reduction.
c) a steep rise.
d) a balance.
e) an increase.

      Comentários e Gabarito    B  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

Segundo o autor, em 2003 a fatura fiscal total de quase toda a gente apresentará

a) a sharp fall. uma queda acentuada.
b) a reduction. uma redução.
c) a steep rise. uma subida íngreme.
d) a balance. um equilíbrio.
e) an increase. um aumento.

➭ TRECHO QUE JUSTIFICA:

• "[...] Almost everyone will see a decrease in overall tax paid in 2003." 

•  Quase todos verão uma diminuição do imposto global pago em 2003.

26 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

The author points out

a) the difficulties faced by accountants in setting sensible tax brackets.
b) the urgent need to change the last tax law.
c) the government’s decision to increase tax brackets in 2005.
d) a certain number of changes concerning tax brackets.
e) the need to be married so as to qualify for the 10% tax bracket.

      Comentários e Gabarito    D  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

O autor destaca

a) the difficulties faced by accountants in setting sensible tax brackets. as dificuldades enfrentadas pelos contadores na definição de faixas tributárias razoáveis.
b) the urgent need to change the last tax law. a necessidade urgente de alteração da última lei tributária.
c) the government’s decision to increase tax brackets in 2005. a decisão do governo de aumentar as faixas de impostos em 2005.
d) a certain number of changes concerning tax brackets. um certo número de mudanças referentes as faixas de incidência fiscais.
e) the need to be married so as to qualify for the 10% tax bracket. a necessidade de ser casado para ter direito à faixa de 10%.

➭ TRECHO QUE JUSTIFICA:

• "[...] Watch out for how those income tax brackets change over time, however." 

•  No entanto, observe como essas faixas de incidências do imposto de renda mudam ao longo do tempo.

❑ TEXTO 3: Read the text below in order to answer questions 27 to 30:

EU Law Taxes Overseas Net Firms

            

They’ve survived the bursting of the tech bubble, a global economic downturn and the occasional virus, but now overseas Internet retailers may see their European profit push derailed by one of the oldest drags on business: tax. On July 1, a new EU (European Union) directive goes into effect requiring all Internet firms to account for value-added tax, or VAT, on 'digital sales'. The law adds a 15 to 25 percent levy on select Internet transactions such as software and music downloads, monthly subscriptions to an Internet service provider and on any product purchased through an online auction anywhere in the 15-member bloc of nations. The VAT tax is nothing new for some Net firms. European dot-coms have been charging customers VAT since their inception. Their overseas rivals though have been exempt, making foreign firms an obvious choice for the bargainhunting consumer.

❑ TRADUÇÃO - TEXTO 3:

EU Law Taxes Overseas Net Firms

A legislação da UE tributa empresas de internet no exterior

            

They’ve survived the bursting of the tech bubble, a global economic downturn and the occasional virus, but now overseas Internet retailers may see their European profit push derailed by one of the oldest drags on business: tax. Eles sobreviveram à explosão da bolha tecnológica, a uma crise econômica global e ao vírus ocasional, mas agora os varejistas da Internet no exterior podem ver sua pressão de lucro européia descarrilada por um dos mais antigos obstáculos aos negócios: os impostos.

On July 1, a new EU (European Union) directive goes into effect requiring all Internet firms to account for value-added tax, or VAT, on 'digital sales'. No dia 1 de Julho, entra em vigor uma nova diretiva da UE (União Europeia) que exige que todas as empresas da Internet tenham em conta o imposto agregado ao valor, ou ICMS, sobre as “vendas digitais”. 

The law adds a 15 to 25 percent levy on select Internet transactions such as software and music downloads, monthly subscriptions to an Internet service provider and on any product purchased through an online auction anywhere in the 15-member bloc of nations. A lei acrescenta uma taxa de 15 a 25 por cento sobre transações selecionadas na Internet, como downloads de software e música, assinaturas mensais de um provedor de serviços de Internet e sobre qualquer produto adquirido através de um leilão on-line em qualquer lugar do bloco de 15 países.

The VAT tax is nothing new for some Net firms. O imposto VAT não é novidade para algumas empresas de internet.

European dot-coms have been charging customers VAT since their inception. As "pontocom" europeias cobram VAT aos clientes desde a sua criação.

Their overseas rivals though have been exempt, making foreign firms an obvious choice for the bargainhunting consumer. No entanto, os seus rivais estrangeiros foram isentos, tornando as empresas estrangeiras uma escolha óbvia para o consumidor em busca de pechinchas.

27 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

The opening paragraph of the text

a) emphasizes the need to tax digital sales.
b) foresees a global economic downturn.
c) refers to tax as something annoying.
d) defines a future increase in digital sales.
e) outlines the profit globally made.

      Comentários e Gabarito    C  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

O parágrafo inicial do texto

a) emphasizes the need to tax digital sales. enfatiza a necessidade de tributar as vendas digitais.
b) foresees a global economic downturn. prevê uma recessão económica global.
c) refers to tax as something annoying. refere-se ao imposto como algo irritante.
d) defines a future increase in digital sales. define um aumento futuro nas vendas digitais.
e) outlines the profit globally made. descreve o lucro obtido globalmente.

➭ TRECHO QUE JUSTIFICA:

• "[...] They've survived the bursting of the tech bubble, a global economic downturn and the occasional virus, but now overseas Internet retailers may see their European profit push derailed by one of the oldest drags on business: tax." 

•  Eles sobreviveram à explosão da bolha tecnológica, a uma crise econômica global e ao vírus ocasional, mas agora, os varejistas de Internet no exterior podem ver seu lucro europeu empurrado ladeira abaixo por UMA DAS INCONVENIÊNCIAS MAIS VELHAS DOS NEGÓCIOS: OS IMPOSTOS.

28 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

According to the text, all Internet firms are required to

a) obey a new EU official order.
b) prevent taxation in certain cases.
c) save in tax payments.
d) relocate their headquarters.
e) apply for tax exemption.

      Comentários e Gabarito    A  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

De acordo com o texto, todas as empresas de Internet são obrigadas a

a) obey a new EU official order. obedecer a uma nova ordem oficial da UE.
b) prevent taxation in certain cases. impedir a tributação em determinados casos.
c) save in tax payments. economizar no pagamento de impostos.
d) relocate their headquarters. mudar a sua sede.
e) apply for tax exemption. requerer isenção fiscal.

➭ TRECHO QUE JUSTIFICA:

• "[...] On July 1, a new EU (European Union) directive goes into effect requiring all Internet firms to account for value-added tax, or VAT, on 'digital sales'." 

•  Em 1 de Julho, uma nova diretiva da UE (União Europeia) entra em vigor exigindo que todas as empresas da Internet sejam responsáveis pelo imposto agregado ao valor, ou o ICMS, nas "vendas digitais".

29 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

The author states that the VAT (value-added tax) has been

a) lowered.
b) lifted.
c) forbidden.
d) reduced.
e) charged.

      Comentários e Gabarito    E  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

O autor afirma que o VAT (imposto agregado ao valor ou ICMS) foi

a) lowered. baixado.
b) lifted. subido.
c) forbidden. proibido.
d) reduced. reduzido.
e) charged. cobrado.

➭ TRECHO QUE JUSTIFICA:

• "[...] The law adds a 15 to 25 percent levy on select Internet transactions such as software and music downloads, monthly subscriptions to an Internet service provider and on any product purchased through an online auction anywhere in the 15-member bloc of nations." 

• A lei adiciona uma COBRANÇA de 15 a 25% em transações selecionadas da Internet, como downloads de software e música, assinaturas mensais para um provedor de serviços de internet e em qualquer produto comprado através de um leilão online em qualquer parte do bloco de 15 membros.

30 – (ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL)

Concerning the European profit made by the overseas Internet retailers, it

a) may be re-invested.
b) may be affected.
c) must be spent.
d) shall be cut.
e) might remain high.

      Comentários e Gabarito    B  
TÓPICO - RELAÇÃO SEMÂNTICA COM TRECHO DO TEXTO:

No que diz respeito ao lucro europeu obtido pelos varejistas da Internet no exterior, O LUCRO

a) may be re-invested. pode ser reinvestidos.
b) may be affected. pode ser afetado.
c) must be spent. deve ser gasto.
d) shall be cut. será cortado.
e) might remain high. poderia permanecer elevado.

➭ TRECHO QUE JUSTIFICA:

• "[...] but now overseas Internet retailers may see their European profit push derailed by one of the oldest drags on business: tax." 

• mas agora, os varejistas de Internet no exterior PODEM ver seu lucro europeu empurrado ladeira abaixo por uma das inconveniências mais velhas dos negócios: imposto.