Questão 2106994

• Banca: FCC
• Órgão: SEGEP-MA
• Ano: 2016
• Provas: FCC - 2016 - SEGEP-MA - Auditor Fiscal da Receita Estadual - Administração Tributária - Conhecimentos Gerais
• Disciplina: Inglês
• Assuntos: Interpretação de texto | Reading comprehension

Atenção: Para responder à questão, considere o texto abaixo.

    The sole proprietor of a plumbing shop was sentenced to 13 months in prison, three years of supervised release for tax evasion and ordered to pay approximately $130,000 in restitution to the IRS. The business owner willfully attempted to evade paying his federal income taxes by skimming gross receipts of his plumbing business and paying personal expenses from his business accounts and claiming them as business expenses.

    As part of his tax evasion scheme, he instructed several of his employees to solicit checks from clients payable in his name, rather than in the name of the business. He then cashed these checks and did not deposit the monies into his business’ bank account. Since this money was not recorded on the books of the business, nor deposited into the business’ account, he did not include these gross receipts on his income tax return. He also deducted personal expenses as business expenses thereby substantially reducing his tax for tax years 2003 through 2006.

(Adapted from http://www.bizfilings.com/toolkit/sbg/tax-info/fed-taxes/tax-avoidance-and-tax-evasion.aspx)

O texto trata

• A. dos casos que podem ser abatidos do imposto de renda.
• B. de como pagar menos impostos de forma legal.
• C. das possibilidades de reduzir a renda para pagar menos impostos.
• D. de um caso de sonegação fiscal.
• E. de como lançar despesas pessoais na conta da empresa.

Gabarito: D

Comentários

• The business owner willfully attempted to evade paying his federal income taxes by skimming gross receipts of his plumbing business and paying personal expenses from his business accounts and claiming them as business expenses.

• Essa dava pra sacar só pela fonte: www.bizfilings.com/toolkit/sbg/tax-info/fed-taxes/tax-avoidance-and-tax-evasion.aspx, hehe.

• De acordo com o texto, o o dono do negócio, "attempted to evade paying his federal income taxes" (tentou sonegar o pagamento das taxas sobre sua receita).
  
  
  Gabarito: D.
  

• (D)

  "The business owner willfully attempted to evade paying his federal income taxes by skimming gross receipts of his plumbing business and paying personal expenses from his business accounts and claiming them as business expenses."

  Tradução-->O empresário intencionalmente tentou evadir-se de pagar seu imposto de renda federal, esquivando-se das receitas brutas de seu negócio de encanamento e pagando despesas pessoais de suas contas comerciais, reivindicando-as como despesas comerciais.