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❑ PROVA DE LÍNGUA INGLESA:
• ESAF-2003-RECEITA FEDERAL-AUDITOR FISCAL-18/12/2003.
❑ 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)
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.
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
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.
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.
b) predict victories.
c) forecast gains.
d) praise Lula's victory.
e) triggered political reactions.
Comentários e Gabarito A
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.
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
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
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.
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.
b) an achievable change.
c) officially accepted.
d) a changeable tax law.
e) having been changed.
Comentários e Gabarito C
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.
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.
b) a reduction.
c) a steep rise.
d) a balance.
e) an increase.
Comentários e Gabarito B
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.
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.
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
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%.
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.
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
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.
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.
b) prevent taxation in certain cases.
c) save in tax payments.
d) relocate their headquarters.
e) apply for tax exemption.
Comentários e Gabarito A
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.
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".
The author states that the VAT (value-added tax) has been
a) lowered.
b) lifted.
c) forbidden.
d) reduced.
e) charged.
b) lifted.
c) forbidden.
d) reduced.
e) charged.
Comentários e Gabarito E
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.
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.
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.
b) may be affected.
c) must be spent.
d) shall be cut.
e) might remain high.
Comentários e Gabarito B
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.
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.
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