ĐỀ THI THUẾ MIỀN TRUNG NGÀY 13/12/2020 1. The United Nations Secretary-General has often spoken of the need for individual (Adj)_______ and human rights in his speeches. -Loại từ : adj +N A. free (adv) B. freedom (n) C. freely (adv) D. freeing (Ving) 2. Peter is trying his best to study in hope that he will _______ fame and fortune in the near future. Sự nổi tiếng A. lose B. run C. move D. achieve –đạt đc 3. _______ is the study of the events of the past. A. Geography –Môn địa lý B. History –môn lịch sử C. Arts D. Literature 4. She was the first in her family to enjoy the privilege of a university _____. A. schedule B. education C. science D. technology 5. English is an important _______ that is required in several national examinations. A. language B. test C. evaluation D. subject –môn học 6. _______ is the study of the Earth’s physical features and the people, plants, and animals that live in different regions of the world. A. Science B. Geography –Môn địa lý C. History D. Technology 7. Bicycles _______ in the driveway.-Câu bị động (be +V3) ko có O A. must not leave C. must not be left B. must not be leaving D. must not have left 8. It's not too late to ____ your bad habits (smoking, drinking, overeating, etc.) and immediately start living a happier, healthier life. A. get rid of –Bỏ B. give on C. kick D. remember 9. All bottles _______ before transportation. .-Câu bị động (be +V3) ko có O A. frozen B. were froze C. were frozen D. are froze 10. English has become a second language in countries like India, Nigeria or Singapore where ______ for administration, broadcasting and education. - Ko có O  BỊ Động/ A. is used –Sai do where ko làm chủ từ B. it is used C. used D. being used 11. The telephone _______ by Alexander Graham Bell. .-Câu bị động A. is invented B. is inventing –Chủ động C. invented –Chủ động D. was invented 12. Lots of houses _______ by the earthquake. Câu bị động A. are destroying B. destroyed C. were destroying D. were destroyed 13. Neither the students nor their lecturer _________ English in the classroom -OR, NOR, BUT ALSO  Chia N sau / Số ít A. have used B. use –chia số nhiều C. are using D. uses –đt chia số ít 14. Robert said that his father _______ to Dallas the year before. Câu tường thuật : lùi thì A. goes B. went C. has gone D. had gone 15. Fish, poultry, beans or nuts ____ half of their dinner plate. A. make of B. make out C. make up = account FOR : Chiếm D. make up of II> BÀI ĐỌC HIỂU TAX AND STATE BUDGET Under increasing spending pressure, to stop the budget deficit from rising, the Government’s priority is to enhance the efficiency of expenditure while finding alternative sources of revenue. Improving efficiency is associated with reforms in the State apparatus operation and payroll, as well as enhancing public investment quality. Meanwhile, expanding revenue is attached to broadening the tax base. However, raising taxes needs to be done cautiously as this will affect savings and reduce investment in production. High tax can also encourage fraud and tax evasion and thus cause tax losses and lead to market distortion due to unfair competition practices. The reported transfer pricing scheme by foreign-invested enterprises is one example. 16. Why does the Government have to enhance expenditure efficiency? A. public investment is poor. B. revenue is contracting C. budget deficit is rising D. there is no alternative 17. What is the consequence of expanding tax revenue? Hậu quả của việc tang thuế A. raising taxes B. investment reduction C. high payroll poor public investment D. poor public investment 18. What can be done to improve efficiency of expenditure? A. to enhance public investment B. to find alternative revenue resources C. to expand the tax base D. to reform operation and payroll of State apparatus 19. What is the indirect consequence of applying a high tax? Cái gì gây ra gián tiếp A. raising revenue B. tax fraud and evasion C. market distortion D. reducing budget deficit 20. What is the mis