[简答题]A. The tax return is not shown in the income.
B. The income is not accurate in taxation.
C. The tax should be returned according to the income.
D. The tax return is not in accordance with the income that should be taxed.

[多项选择]Ava has not yet submitted her income tax return for the tax year 2011/12. She also requires advice on the capital
gains tax and inheritance tax implications of making a gift of a farm to her nephew.
The following information has been obtained from a letter from Ava and from her client file.
Ava’s personal circumstances:
- Ava is 84 years old.
- Ava’s husband, Butt, died on 1 November 2013 after a long and serious illness.
- Ava has no children.
Ava’s income tax reporting:
- Burt had always looked after Ava’s tax affairs as well as his own.
- Ava has recently realised that her income tax return for the tax year 2011/12 has not been submitted.
- The notice to file the income tax return for the tax year 2011/12 was sent to Ava on 1 May 2012.
Bud’s will and lifetime gifts:
- Burt made no transfers for the purposes of inheritance tax during his lifetime.
- Butt left qu
A. 300,000
B. 445,000
C. -
D. Itcan be assumed that both values will increase by 5% per year from 1 February 2014.
E. (a) State by when Ava’s 2011/12 income tax return should have been submitted and list the consequences of
F. submitting the return, together with Ava’s outstanding income tax liability, on 15 December 2013.
G. Note: you are not required to prepare calculations for part (a) of this question.
H. (b) (i) Provide a reasoned explanation for the availability or non-availability of agricultural property relief and
I. businessproperty relief in respect of the intended gift of Hayworth Farm by Ava.
J. (ii) Calculate the capital gains tax and the inheritance tax payable in respect of the gift of Hayworth Farm
K. onthe assumption that Ava dies on 1 January 2018. State the due dates for the payment of the tax
L. liabilities(on the assumption that they are not paid in instalments), the date on which any beneficial
M. claim(s)need to be submitted and any assumptions made.
N. Youshould assume that the tax rates and allowances for the tax year 2011/12 will continue to apply for the
O. foreseeablefuture.

[单项选择]有以下函数定义：
int fun(double a,double b)
return a*b;
若以下选项中所用变量都已正确定义并赋值，错误的函数调用是（）。
A. if(fun(x,y))……
B. z=fun(fun(x,y),fun(x,y));
C. z=fun(fun(x,y)x,y);
D. fun(x,y);

[单项选择]A. They were excused from paying income tax.
B. They were given some silver and gold coins by the ruler.
C. They managed to collect more money than the ruler asked for.
D. They enjoyed being invited to dinner at the ruler’s palace.

[填空题]

• A．Flat Tax
  Income tax is a direct tax which is levied on the income of private individuals．There are various income tax systems that exist．ranging frOm a flat tax to an extensive progressive tax systern．
  A flat tax，also cal led a proportional tax，is a system that taxes．Usual ly the flat tax is proposed to k ick in at a certain income level，or to exempt income below that level，so that the lowest-income members of society don’t need to pay income tax．
  Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption．
  Advocates of a flat tax claim that it will end unfair discrimination．They also argue that flat taxes are easier(and cheaper)to administer and comply with than complex，graduated taxes．Most political parties that advocate the introduction of a flat tax are on the right of the pol itical spectrum．
• B．Progressive Tax
  A progressive tax，or graduated tax，is a tax that is larger as a percentage o
  

[单项选择]A. To reward outstanding tax collectors.
B. To declare new ways of collecting tax.
C. To collect money from the persons invited.
D. To entertain those who had made great contributions.

[单项选择]A. Corporate tax laws are too complicated.
B. Ihey don’t have any other sources of information.
C. Accounting requested new tax laws.
D. The tax laws have been revised.

[单项选择]A. He was a tax collector.
B. He was a government official.
C. He was once a friend of the ruler.
D. He was once a school teacher in India.

[简答题]A. mergers
B. acquisitions
C. tax
D. stock market

[单项选择]A. The cultural programs will be cut.
B. The tax will be raised.
C. She might be beat by Carter Boswell.
D. Carter Boswell might fail to keeps his promise.

[填空题]

A. thrown
B. follow
C. brown
D. shown

[填空题]If a tax is not accepted by most people, it will be modified next year.

[单项选择]

Section B

The new policy, （　） is about the tax reduction，is to be carried out next month．
A. that
B. what
C. it
D. which