- •Основы налогообложения
- •Содержание
- •Раздел I.
- •Раздел II.
- •International measurement of personal income taxes (b) …………………. 26
- •Раздел III.
- •Раздел I
- •Objectives of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions where necessary.
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary:
- •Unit 3 Text Tax return.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 4 Text Classes of taxes.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Раздел II.
- •Text (a)
- •Taxation policy
- •I. Answer the following questions:
- •III. Find in the text and write out English equivalents for the following Russian word combinations:
- •IV. Pick up antonyms from (b)
- •V. Supply the articles where necessary.
- •VI. Choose correct prepositions.
- •VII. Open the brackets putting the verbs in the correct form.
- •VIII. Translate into Russian paying attention to the word ‘though’.
- •IX. Translate into English using the following words and word combinations.
- •Vocabulary
- •Text (b)
- •International comparisons of taxation
- •I. Answer the following questions.
- •Vocabulary
- •Unit 2 Text (a)
- •Income taxes
- •I. Answer the following questions:
- •II. Find in the text and translate into Russian:
- •III. Find in the text and write down English equivalents for the following Russian phrases:
- •IV. Find synonyms from (b) below:
- •V. Find antonyms to the words in the text:
- •VI. Choose correct prepositions and make up sentences:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •III. Find in the text and write out Russian equivalents for the following combinations.
- •IV. Find in the text and write out English equivalents for the following Russian combinations:
- •V. Fill in articles where necessary.
- •VI. Fill in preportions where necessary.
- •VII. Open brackets, using verbs in the correct tense in the Passive Voice.
- •VIII. Translate sentences, paying attention to the forms of infinitives.
- •Text (b)
- •Vocabulary
- •Unit 4 Text (a)
- •Indirect taxes - sales and vat
- •I. Answer the following questions.
- •III. Find in the text and write out English equipments for the following combinations.
- •IV. Insert prepositions.
- •V. Open the brackets and use the correct form of the verb.
- •VI. Pick up pairs of words.
- •V. Find the construction “Complex Subject” in the sentences and translate into Russian
- •VI. Translate the following sentences, using the construction “Complex Subject” and the following verbs:
- •Vocabulary
- •Text (b)
- •Value added tax (vat)
- •I. Answer the following questions:
- •Vocabulary
- •Unit 5 tax evasion and avoidance
- •I. Answer the following questions.
- •III. Translate into Russian.
- •IV. Find in the text and write out English equivalents for the following combinations.
- •V. Fill in prepositions where accessory.
- •VI. Translate into English using active words of the text.
- •VII. Translate the following sentences paying attention to Modal Verbs.
- •VIII. Translate the following sentences into English.
- •IX. Practice translating participles and gerunds in the following English sentences.
- •Text (b) double tax relief agreements
- •I. Answer the following questions.
- •Vocabulary
- •Unit 6 Text basic principles for a system of taxation
- •I. Answer the following questions.
- •III. Find in the text and write out English equivalents for the following combinations.
- •IV. Find synonyms in the text to the following words.
- •V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
- •VI. Translate into English the following sentences using active words of the text.
- •VII. Retell the text using key words and the plan.
- •Vocabulary
IV. Read the following statements. Say whether they are true or not.
Income taxes are imposed on total personal net income.
Excise taxes are direct taxes.
Direct taxes are taxes on landowners.
The individual’s ability to pay is measured by his gross profit.
Direct taxation collects taxes by adding an amount to the price of goods and services.
Indirect tax is a tax on a commodity which is collected from the manufacturer or supplier, but is ultimately paid by the consumer.
Taxes may be either direct or indirect.
Inheritance taxes are indirect taxes.
Income taxes have respect to the circumstances influencing the ability to pay of the individual.
Direct tax is a tax exacted directed directly from the taxpayer.
Income tax is a tax paid on the money that you earn.
V. Translate into English.
Налоги бывают двух видов: прямые и косвенные.
Прямой налог – это налог с доходов или имущества налогоплательщика, взимаемый непосредственно государством.
Подоходным налогом облагается чистый личный доход человека.
Налог на добавленную стоимость – это система налогообложения продуктов на сумму стоимости, добавленной на каждом этапе их производства и обмена.
Косвенный налог – это налог на товары и услуги, выплачиваемый в цене товара или включенный в тариф.
Налог с оборота – это налог с продаж товаров и услуг.
Налог с оборота – это косвенный налог.
Налог на наследство – это платеж, взимаемый государством или местными властями на личное состояние или имущество, полученное после смерти физического лица.
НДС достаточно удобен, чтобы служить надежным источником дохода для правительства.
VI. Answer the following questions.
How are taxes classified?
What are direct taxes aimed at?
What circumstances are taken into account? When are income taxes levied?
What rates are income taxes levied at?
What type of taxes do inheritance taxes and real estate taxes belong to?
What is special in indirect taxation?
What tax is paid in addition to the cost of something you are buying?
What are objects of sales tax?
VII. Speak on the topics:
Direct and indirect taxes.
Income tax.
Inheritance tax.
VAT
Sales tax.
Real estate taxes.
Vocabulary
Ability to pay – платежеспособность
adjust (v) – приспосабливать
commodity (n) – товары; предмет потребления
consumption (n) – потребление
Direct tax – прямой налог
Excise tax – акциз; акцизный сбор
graduate income tax – прогрессивный подоходный налог
in excess of – сверх
Indirect tax – косвенный налог
levy (v) – взимать налог; облагать налогом
Net (adj) – чистый
purchase (n) – покупка
rate (n) – (налоговая) ставка
Real estate tax – налог на недвижимое имущество
Sales (n, pl) – сбытовые операции; продажа; распродажа; объем продаж
Sales tax – налог с оборота (амер.)
stipulate (v) – обусловливать
Turnover tax – налог с оборота (англ.)
Value-added tax (VAT) – налог на добавленную стоимость