- •Государственное образовательное учреждение
- •Оглавление
- •Unit 5.3. What is a Crime?...................................................................216
- •Unit 7.1. Criminal Courts In Great Britain………………................262
- •7.1.2. Youth Courts………………………………………………………268
- •7.1.3. Crown Courts………………………………………………………273.
- •9.1.1. The Youth Summit on the Problem of Drug Abuse……………318.
- •Chapter 1.
- •Text-study
- •IX. Explain the italicized grammar constructions in the following sentences.
- •X. Speak on the structure of the United Nations as the international organization using the information given in the Introduction and in Task VIII.
- •1.1.1. History of the United Nations
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verb and the appropriate noun.
- •IX. Fill in the blanks with proper prepositions.
- •X. Summarize the history of the un, using the words and phrases given below:
- •1.1.2. The United Nations System
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verb and the appropriate noun.
- •IX. Speak on the main organs of the un system and the main languages used by the un.
- •1.1.3.The United Nations General Assembly
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verb and the appropriate noun.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Discuss the issues within the competence of the un General Assembly in pairs.
- •X. Retell the text “The un General Assembly” according to the following plan:
- •XI. Translate the text “The Security Council” in the written form. The Security Council
- •1.1.4. The United Nations Secretariat
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verb and the appropriate noun.
- •IX. Insert the articles if necessary.
- •X. Render the text “The United Nations Economic and Social Council” orally. The United Nations Economic and Social Council
- •XI. Translate the text from Russian into English in the written form.
- •XII. Comment on the following statement from the text:
- •1.1.5. The International Court of Justice
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verb and the appropriate noun.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Read the text “a Little Bit of History” and discuss it in the form of the dialogue, using set expressions and phrases given after the text. A Little Bit of History
- •X. Work in pairs. Supply the details to prove the following:
- •XI. Write the summary of the text “a Little Bit of History”.
- •1.1.6. The United Nations peacekeeping missions
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Insert the articles where necessary.
- •XI. Translate the following text in the written form.
- •XII. Make up the dialogue discussing the peacekeeping missions of the un to achieve peace in the world. Unit 1.2. The un in Russia
- •1. 2.1. Demography
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Insert the articles where necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make a summary of the text “Demography”.
- •XI. Give a thorough consideration to the possible national efforts to solve the problem of the demographic crisis in Russia.
- •1.2.2. Education
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Education”.
- •X. Render the following text orally.
- •1. The title (the headline).
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Insert the articles where necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make a summary of the text “Environment”.
- •XI. Discuss the ecological problems of Russia with your partner.
- •1.2.4. Economic Development
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Economic Development”.
- •X. Discuss the problems of Russia’s economic development and the ways to fight poverty in this country with your partner.
- •1. 2.5. Health Project
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Health Project”.
- •X. Discuss the problems of Russia’s health protection system and the main activities of the who with your partner.
- •1.2.6. Tb Control and hiv programmes in Russia
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Find in the text the English equivalents of the following Russian phrases.
- •V. Match the verbs with the appropriate nouns.
- •VI. Make up sentences with the phrases you’ve got.
- •VII. Render the following text in English.
- •VIII. Insert the articles where necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make the summary of the text “tb Control and hiv programmes in Russia”.
- •XI. Imagine you are a member of the High Level Working Group on Tuberculosis. Set up goals for preventing communicable diseases.
- •1.2.7. The un Information Centre In Moscow
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “The un Information Centre In Moscow”.
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make a summary of the text “The Australian Customs and Border Protection Service”.
- •XI. Discuss with your partner the main tasks of the Australian Customs Service in comparison with the main tasks of the Russian Customs Service. Unit 2.2. Customs Service of Spain
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Customs Service of Spain”.
- •Export regulations by Brazil customs
- •Other Brazil customs information
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make a summary of the text “Brazilian Customs Regulations”.
- •XI. Discuss with your partner Brazilian Customs Regulations in comparison with the Russian Customs Regulations. Unit 2.4.
- •Import and Export Regulations by Ukraine Customs
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Import and Export Regulations by Ukraine Customs”.
- •X. Discuss with your partner Ukrainian Customs Regulations in comparison with the Russian Customs Regulations. Unit 2.5. Japanese Customs Service
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Make a summary of the text “Japanese Customs service”.
- •XI. Discuss with your partner the structure and functions of the Japanese Customs Service in comparison with the structure and functions of the Russian Customs Service.
- •French customs service Directorate-General of Customs and Indirect Taxes
- •Decentralised Services
- •Text-study
- •I. Learn the following words
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “French Customs service”.
- •X. Discuss with your partner the structure and functions of the French Customs Service in comparison with the structure and functions of the Russian Customs Service. Unit 2.7. U.S. Customs Service
- •Text-study
- •I. Learn the following words
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •IX. Make a summary of the text “us Customs service”.
- •X. Discuss with your partner the structure and functions of the us Customs Service in comparison with the structure and functions of the Russian Customs Service. Unit 2.8. Customs of Holland
- •Text-study
- •I. Learn the following words
- •II. Answer the following questions.
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Render the following text in English.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Make a summary of the text “Customs of Holland”.
- •Text-study
- •I. Learn the following words
- •II. Answer the following questions
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Make a summary of the text “Basic Customs Regimes”.
- •XII. Discuss the application of basic customs regimes with your partner. Unit 3.2 Economic customs regimes
- •Text-study
- •I. Learn the following words
- •II. Answer the following questions
- •III. Choose a), b) or c) to complete the following statements about the text.
- •IV. Match the verbs with the appropriate nouns.
- •V. Make up sentences with the phrases you’ve got.
- •VI. Find in the text the English equivalents of the following Russian phrases.
- •VII. Translate the following text from Russian into English in the written form.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Make a summary of the text “Economic Customs Regimes”.
- •IV. Find in the text the words that correspond to the following definitions.
- •V. Find the English equivalents for the following Russian phrases.
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Discuss the main duties and career opportunities for solicitors in the uk with your partner.
- •4.1.2. Barristers
- •V. Find in the text the words that correspond to the following definitions.
- •VI. Find the English equivalents for the following Russian phrases.
- •VII. Insert the articles if necessary.
- •VIII. Fill in the blanks with suitable prepositions.
- •IX. Explain the italicized grammar constructions in the following sentences.
- •X. Discuss the main duties and career opportunities for barristers in the uk with your partner.
- •4.1.3. Judges
- •III. Professional Titles Quiz.
- •IV. Find the English equivalents for the following Russian phrases.
- •V. Insert the articles if necessary.
- •VI. Fill in the blanks with suitable prepositions.
- •VII. Explain the italicized grammar constructions in the following sentences.
- •VIII. Write a paragraph containing two points for and two against the statement “It is very difficult to become a lawyer”. Then discuss your answer with other students.
- •IX. Discuss the system of legal professions in Great Britain and compare it with the system of legal professions in Russia. Unit 4.2 The Career in Law
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Decide which statements are true and which ones are false.
- •IV. Choose a), b) or с) to complete the statements about the text.
- •V. Choose the correct definition of the term "an articled clerk":
- •X. Speak on the topic: “The legal profession is very popular all over the world”. Highlight at least 5 points which make this profession so attractive.
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •Descriptive and prescriptive law
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Agree or disagree with the following statements. Give your reasons.
- •Answer the following questions
- •V. Complete the following table. Translate the words into Russian.
- •VI. Which is the worst kind of crime in your opinion? Why? Discuss in a group.
- •VII. Read the text below and then decide which word best fits each space. Put the word you choose in the gap.
- •IX. Explain the italicized grammar constructions in the following sentences.
- •X. Translate the text “Crime – reversing the trend” into Russian.
- •I. Learn the following words.
- •VI. Read the article and discuss the stories beginning each one like this:
- •VII. Read the following text for obtaining information. An Expensive Business
- •VIII. Discuss with your partner what punishment would be appropriate for car theft.
- •IX. Insert the articles if necessary.
- •X. Fill in the blanks with suitable prepositions.
- •XI. Write a paragraph containing two arguments for and two against the following statement: ‘Television provokes violent crimes’.
- •V. Find the English equivalents for the following Russian phrases.
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. You are given some situations. Which of them give a lawyer the right to start divorce proceedings? Give reasons.
- •X. Agree or disagree with the following statements. Give your reasons.
- •Text-study
- •V. Insert the articles if necessary.
- •VI. Fill in the blanks with suitable prepositions.
- •VII. Explain the italicized grammar constructions in the following sentences.
- •VIII. Work out your own opinion on the following statements.
- •III. Match the given Russian word-combinations on the left with the English word-combinations on the right.
- •V. Give the English equivalents for the following words and expressions.
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Agree or disagree with the following statements. Give your reasons. Then discuss your answer with other students.
- •X. Discuss with your partner the situation with consumer rights in Russia. Try to arrive at the conclusion whether consumer laws in this country are perfect or not.
- •VI. Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. List the employees’ rights which have developed in the industrialized countries.
- •X. Speak on the differences between the employees’ rights in Russia and in Great Britain. Unit 6.5 Running a Business
- •II. Answer the following questions.
- •III. Find in the text the words corresponding to the following definitions.
- •IV. Decide which of the following statements are true and which ones are false.
- •V. Match the verbs (on the right) with the nouns (on the left).
- •Chapter 7
- •I. Learn the following words
- •Answer the following questions
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Role-play.
- •XI. What is your own personal verdict? Give reasons.
- •7.1.2. Youth Courts
- •Answer the following questions
- •VII. Make up sentences with the phrases you’ve got.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Discuss in a group the following situation: “Children between the ages of 14-16 were charged with a criminal offence”. What penalties would be appropriate for them in Russia (in England)?
- •X. Role-play.
- •7.1.3. Crown Courts
- •III. Find in the text the English equivalents of the following Russian phrases.
- •IV. Find in the text the words corresponding to the following definitions.
- •VIII. Study the structure of civil and criminal courts in England and Wales.
- •IX. Look at the diagram. Use appropriate words to complete the following.
- •X. Unscramble these sentences using the diagram.
- •XI. Explain the italicized grammar constructions in the following sentences.
- •XII. Form a small group. Think of a problem for criminal/civil courts. Discuss your problem with other students. Unit 7.2 Civil Courts In Great Britain
- •County Courts
- •High Court
- •I. Learn the following words.
- •Insert the articles if necessary.
- •X. Discuss the following questions in a group.
- •XI. Role Play.
- •Unit 7.3 The Federal Court System And The Justice System of The usa
- •I. Learn the following words.
- •II. Answer the following questions.
- •IV. The following sentences have the same information, but one is not correct. Cross out the wrong sentence.
- •V. Study the chart about the main duties of Federal Courts.
- •VI. Unscramble these sentences using the chart above.
- •Night intruder
- •VIII. Discuss the following questions in a group.
- •IX. Explain the italicized grammar constructions in the following sentences.
- •X. Talk about a crime that has been in a news recently. Use the following questions as a prompt.
- •XI. Match the word on the left with the definition on the right.
- •XII. Read the following sentences and decide which ones are true and which ones are false. Write down true sentences.
- •Chapter 8.
- •Law and order in great britain and the usa
- •Unit 8.1
- •Juvenile Delinquency in Great Britain and the usa
- •8.1.1. What is juvenile delinquency?
- •Insert articles if necessary.
- •8.1.2. Factors of delinquency
- •I. Learn these words.
- •II. Answer the following questions.
- •III. Match the given Russian word-combinations on the left with the English word-combinations on the right.
- •Insert the articles if necessary.
- •VII. Fill in the blanks with suitable prepositions.
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. Discuss with your partner the situation with juvenile delinquency in Russia and speak on the main factors of delinquency in this country.
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Find in the text the words that correspond to the following definitions.
- •IV. Choose a), b) or c) to complete the following statements about the text.
- •V. Match the verbs (on the left) with the nouns (on the right).
- •VI. Make up sentences with the phrases you’ve got.
- •VII. Give the English equivalents for the following:
- •VIII. Explain the italicized grammar constructions in the following sentences.
- •IX. The defendant is being cross-examined by the prosecuting counsel. Read the dialogue to fulfil the tasks.
- •Text-study
- •III. Decide which sentences are true and which ones are false.
- •IV. Choose a), b) or c) to complete the sentences.
- •V. Match the countries with the ways of execution they practise.
- •X. Find in the text the words corresponding to the following definitions.
- •I. Learn the words.
- •II. Answer the following questions.
- •III. Match the Russian word combinations on the left with the English word combinations on the right.
- •IV. Find in the text the words that correspond to the following definitions.
- •V. Find in the text the English equivalents of the following words and phrases.
- •VI. Match the verbs with the nouns. Give the translation of the phrases you’ve got.
- •Insert the articles if necessary.
- •X. Discuss the following statement with your partner.
- •XI. Role-play.
- •9.1.2. Moscow Declaration on Drug Trafficking Routes
- •Text-study
- •V. Find in the text the English equivalents of the following words and word-combinations.
- •VI. Match the verbs with the nouns. Give the translation of the phrases you’ve got.
- •VII. Make up sentences in English with the phrases from the previous task.
- •Insert the articles if necessary.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Agree or disagree with the following statements. Give your reasons.
- •9.1.3. Measures Against Drug Threat
- •Text-study
- •I. Learn the following words.
- •II. Answer the following questions.
- •III. Match the Russian phrases on the left with the English equivalents on the right.
- •IV. Find in the text the words that correspond to the following definitions.
- •X. Discuss the following statements in pairs.
- •VII. Make up sentences in English with the phrases from the previous task.
- •VIII. Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Agree or disagree with the following statements. Give your reasons.
- •9.2.2. Combating Illicit Drug Trafficking via “The Great Silk Route”
- •Insert the articles if necessary.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Agree or disagree with the following statements. Give your reasons.
- •Text-study
- •I. Learn the words.
- •II. Answer the following questions.
- •III. Match the Russian word-combinations on the left with the English word-combinations on the right.
- •X. Explain the italicized grammar constructions in the following sentences.
- •XI. Agree or disagree with the following statements. Give your reasons.
- •9.3.2.The Convention Recent Trends in Prevention of Psychotropic Substances Abuse
- •I. Learn the following words.
- •IX. Fill in the blanks with suitable prepositions.
- •X. Discuss the following statement in pairs.
- •Chapter 5. Unit 5.1.
- •Unit 5.2.
- •Unit 9.3. Text 9.3.1.
- •Литература
IV. Match the verbs with the appropriate nouns.
1. to conduct |
a) products |
2. to provide |
b) benefits |
3. to remove |
c) the opportunity |
4. to exempt from |
d) operations |
5. to grant |
e) duties |
V. Make up sentences with the phrases you’ve got.
VI. Find in the text the English equivalents of the following Russian phrases.
В течение определенного периода времени; условное освобождение от таможенных пошлин; предлагать товары по конкурентоспособным ценам; подлежать обложению пошлинами; вывоз компенсационных товаров; последующий выпуск товаров для свободного обращения; привилегии при уплате таможенных пошлин; уплата НДС и акцизных пошлин; ставка рефинансирования Банка России; преференции; освобождение; возврат; возмещение.
VII. Translate the following text from Russian into English in the written form.
В соответствии с п. 1 ст. 173 ТК РФ под переработкой на таможенной территории понимается таможенный режим, при котором ввезенные товары используются на таможенной территории РФ в течение установленного срока (срока переработки товаров) для целей проведения операций по их переработке с полным условным освобождением от уплаты таможенных пошлин, налогов при условии вывоза продуктов переработки с таможенной территории РФ в определенный срок.
Основное назначение этого таможенного режима состоит в предоставлении национальным производителям возможности предлагать свою продукцию на зарубежных рынках по конкурентной цене, одновременно способствуя экономическому развитию национальной экономики и созданию рабочих мест.
Как следует из содержания таможенного режима переработки на таможенной территории, ввезенные товары освобождаются от таможенных пошлин, налогов только в случае вывоза продуктов переработки за пределы таможенной территории РФ в установленный срок. Если же продукты переработки вывозятся с нарушением срока, определенного в разрешении на переработку, либо таможенный режим завершается другими способами, в отношении ввезенных товаров уплачиваются таможенные платежи, которые подлежали бы уплате, если бы товары были заявлены к выпуску для свободного обращения в день помещения товаров под режим переработки на таможенной территории.
Последующий вывоз компенсационных товаров является ключевым элементом режима переработки на таможенной территории. Обязанность вывоза компенсационных товаров устанавливается во избежание нарушения баланса свободной конкуренции между переработчиками, использующими товары в соответствии с режимом переработки, и теми, кто декларирует ввозимые товары непосредственно для свободного обращения.
Переработка для внутреннего потребления - таможенный режим, при котором ввезенные товары используются на таможенной территории РФ в течение установленного срока (срока переработки товаров) для целей проведения операций по переработке товаров с полным условным освобождением от уплаты таможенных пошлин с последующим выпуском продуктов переработки для свободного обращения с уплатой таможенных пошлин по ставкам, применяемым к продуктам переработки.
И таможенный режим переработки для внутреннего потребления, и таможенный режим переработки на таможенной территории позволяют перерабатывать на таможенной территории товары, не имеющие статуса находящихся в свободном обращении, с предоставлением льгот по уплате таможенных платежей. Вместе с тем названные режимы имеют ряд отличий, наиболее существенные из которых следующие:
- основным способом завершения таможенного режима переработки на таможенной территории является вывоз продуктов переработки с таможенной территории РФ, в то время как таможенный режим переработки для внутреннего потребления завершается их помещением под таможенный режим выпуска для внутреннего потребления (т.е. переработка на таможенной территории ориентирована в первую очередь на вывоз товаров с таможенной территории РФ, а переработка для внутреннего потребления - на их ввоз на эту территорию, что следует также из названия рассматриваемых режимов);
- при завершении таможенного режима переработки на таможенной территории основным способом (вывозом продуктов переработки с таможенной территории РФ) ввозные и вывозные таможенные пошлины не взимаются, а использование таможенного режима переработки для внутреннего потребления предполагает уплату НДС и акцизов, если они взимаются с ввозимых товаров, при помещении товаров под таможенный режим переработки и уплату таможенной пошлины при выпуске продуктов переработки для свободного обращения;
- в случае выпуска продуктов переработки товаров на таможенной территории для свободного обращения таможенные пошлины и налоги взимаются с ввезенных товаров, при этом дополнительно с этих сумм уплачивается процент по ставкам рефинансирования Банка России, как если бы лицу была предоставлена отсрочка со дня помещения товаров под таможенный режим переработки на таможенной территории (товары по своему правовому положению приравниваются к товарам, ввезенным для переработки и изначально выпущенным для свободного обращения). Таможенные пошлины при завершении режима переработки для внутреннего потребления взимаются не с ввозимых товаров, а с продуктов переработки по ставкам, применимым к продуктам переработки;
- под таможенный режим переработки для внутреннего потребления может быть помещен ограниченный круг товаров.
Таможенный режим переработки вне таможенной территории позволяет осуществлять с российскими товарами операции по переработке за пределами таможенной территории РФ и ввозить переработанные товары (продукты переработки) с предоставлением льгот по уплате ввозных таможенных пошлин, налогов. Основное экономическое значение этого таможенного режима заключается в предоставлении национальным производителям возможности сокращать производственные издержки и предлагать свою продукцию на внутреннем рынке по более конкурентоспособным ценам.
В рамках таможенного режима переработки вне таможенной территории предусмотрено предоставление налоговых льгот в отношении:
- вывозимых на переработку товаров (полное условное освобождение от вывозных таможенных пошлин);
- ввозимых продуктов переработки (полное или частичное освобождение от ввозных таможенных пошлин, налогов).
Учитывая, что таможенный режим переработки вне таможенной территории по общему правилу предполагает ввоз на таможенную территорию РФ продуктов переработки, п. 3 ст. 197 ТК предусмотрено, что освобождение от уплаты, возврат либо возмещение внутренних налогов в отношении товаров, вывозимых на переработку, в отличие от товаров, вывозимых в соответствии с режимом экспорта (п. 2 ст. 166 ТК РФ), не производится.