1. The statement is true for n=1, since 81-31=5 is divisible by 5.
2. Assume the statement is true for a fixed but arbitrary n=k:
8k-3k is divisible by 5. (induction hypothesis)
Then
8k+1-3k+1 = 8*8k-3*3k = (5+3)*8k-3*3k = 5*8k+3*(8k-3k)
The first term is divisible by 5 because it contains a factor of 5. The second term is divisible by 5 because of our induction hypotheses. Therefore, 8k+1-3k+1 is divisible by 5. (induction step)
Then, by the principle of mathematical induction, 8n-5n is divisible by 5 for all integers n=1,2,3,...