# Introduction to taxation - 科目：雅思听力真题（Part 4） - 考频：中频 - 最近考试：2019.11.30/2019.9.7Asia - 题目数：10 - 来源页：https://www.yaquan.site/paper/38884a59-d14d-4a36-9bd8-9afd259e0798（在线机考练习与音频请访问该页面） - 数据更新：2026-10-29 ## 题目原文 00:00:00,080 You will hear a man from a tax agency introducing taxation. 00:00:05,340 First, you have some time to look at questions one to five. 00:00:22,400 Now listen carefully and answer questions one to five. 00:00:41,820 Hello, all. Thank you for attending tonight's presentation. I am Mr. Dawkins from the Central Government Tax Agency, and I am here to provide you with information regarding filing and paying your taxes. First off, let me tell you that in preparing to file your taxes, evidence that can confirm your actual income has to be adequate. Then it should be submitted to the local authority. You can't just guess what your income was, or you may be charged a large sum of penalty. Income can come in different forms, including wage statements, independent freelancer statements. Currently, apart from invoices, we also take bank statements. Our tax period usually lasts for one year. Different states have different policies, but here it runs from April to the end of March next year. All of your current supervisors within the tax period are required to provide you with a wage statement. If you have not received an annual wage statement within one month of the end of the fiscal year, you should contact us and we will request them to send this statement immediately. But you need to ask your employers to provide the employment statement because that's something we can't help. A failure to pay, along with the evasion of or resistance to taxation, is punishable by law. If you do not file an annual tax return, you may find that you will have to pay a penalty up to three thousand dollars in some instances. So you'd better file your taxes promptly, since the government does not tolerate this. Everyone should make sure they file a tax return in a timely manner. 00:02:25,740 Before you hear the rest of the conversation, you have some time to look at questions six to ten. 00:02:41,980 Now listen and answer questions six to ten. 00:03:03,800 Now, I suppose you have known something about tax. They are very important. I hope you can always keep them in mind. And here are some random tips which are also helpful. When you purchase a new car during the tax period, please note that you will need to work out the latest tax rate and pay a line item tax for this. For those who just started getting to know tax filing, I do not recommend that you take multiple types of taxes into consideration at your first attempt. The calculation will be more straightforward with just one type of tax. Please know that most people use their computers to deal with their taxes. When using your computer to do your taxes or subscribe to an online tax service, you will find many advantages that don't exist when you do it at an office. One of the advantages of preparing your taxes online is that you can save whatever information you have gathered and then resume your preparations at another time. In doing this, since the tax information won't take much of the storage space, you don't have to worry about whether your computer will be able to accommodate the information you have gathered. Also, in doing your taxes online or in using an online tax service, you will find that mistakes are less likely to happen as the online tax preparation programs have safeguards to prevent you from omitting required information. Generally, to begin working on your taxes, you will go to the tax office and inquire the office workers and finally fill in some forms. But for now, you can go to our website and download some. If necessary, you can take some time to complete a questionnaire which will give you advice on which type of form you should fill in. If there are any questions you cannot answer, you can call to speak to someone in person. Thank you for attending tonight's presentation. Please know that my Central Government Tax Agency associates and I are always willing to help you with your tax preparation by answering any questions you might have. ## 题目与答案 ### 31. To certify income ·enough 31_____ is needed, including: To certify income ·enough 31_____ is needed, including: **答案**：evidence 原文定位：evidence that can confirm your actual income has to be adequate 同义替换：「enough」↔「adequate」；「certify」↔「confirm」 ### 32. - wage statements - independent freelancer statements - invoices - 32_____ statements - wage statements - independent freelancer statements - invoices - 32_____ statements **答案**：bank 原文定位：Currently, apart from invoices, we also take bank statements ### 33. A tax year ·starts from 33_____ A tax year ·starts from 33_____ **答案**：April 原文定位：Different states have different policies, but here it runs from April to the end of March next year 同义替换：「starts from」↔「runs from」 ### 34. ·requires a statement of employment from 34_____ ·requires a statement of employment from 34_____ **答案**：employers 原文定位：But you need to ask your employers to provide the employment statement because that's something we can't help 同义替换：「requires」↔「need to ask」 ### 35. Penalty for falling to pay tax ·the maximum amount is 35_____ Penalty for falling to pay tax ·the maximum amount is 35_____ **答案**：3000 原文定位：If you do not file an annual tax return, you may find that you will have to pay a penalty up to three thousand dollars in some instances 同义替换：「maximum amount」↔「up to」 ### 36. Tips ·Tax rate will be changed when buying a 36_____ . Tips ·Tax rate will be changed when buying a 36_____ . **答案**：car 原文定位：When you purchase a new car during the tax period, please note that you will need to work out the latest tax rate and pay a line item tax for this 同义替换：「buying」↔「purchase」；「tax rate will be changed」↔「need to work out the latest tax rate」 ### 37. ·37_____ for one single kind of tax is easier ·37_____ for one single kind of tax is easier **答案**：calculation 原文定位：The calculation will be more straightforward with just one type of tax 同义替换：「kind」↔「type」；「easier」↔「more straightforward」 ### 38. Online tax service ·Information occupies small 38_____ space. Online tax service ·Information occupies small 38_____ space. **答案**：storage 原文定位：since the tax information won't take much of the storage space ### 39. ·Fewer 39_____ are made. ·Fewer 39_____ are made. **答案**：mistakes 原文定位：Also, in doing your taxes online or in using an online tax service, you will find that mistakes are less likely to happen 同义替换：「Fewer」↔「less likely to happen」 ### 40. ·A 40_____ is helpful to find the right kind of form. ·A 40_____ is helpful to find the right kind of form. **答案**：questionnaire 原文定位：If necessary, you can take some time to complete a questionnaire which will give you advice on which type of form you should fill in 同义替换：「helpful」↔「will give you advice」；「find the right kind of form」↔「which type of form you should fill in」 --- 以上内容由鸭圈雅思真题库（www.yaquan.site）提供，收录近期雅思考试真题回忆，支持在线机考模式免费练习。