- •Министерство Финансов Российской Федерации
- •Утверждено и рекомендовано решением
- •(Протокол № )
- •Предисловие.
- •Unit 1. What are taxes?
- •What are taxes?
- •Vocabulary
- •Grammar Revision
- •Unit 2. Progressive and regressive taxes
- •Progressive and regressive taxes
- •Vocabulary
- •In the text find the English equivlents to the following Russian collocations.
- •Unit 3. A history of taxation.
- •A history of taxation.
- •Vocabulary
- •In the text find the answers to the following questions.
- •In the text find the English equivalents to the following Russian collocations.
- •Unit 4. The tax history of great britain.
- •The tax history of great britain.
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 5. The history of the tax system in the united states
- •The history of the tax system in the united states
- •Colonial Times
- •The Post Revolutionary Era
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 6. The history of the tax system in the united states
- •The history of the tax system in the united states
- •World War I and 1920’s
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 7. The history of the tax system in the united states
- •The history of the tax system in the united states
- •The social security tax
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 8. Income tax
- •Income tax
- •Unit 9. Personal taxation in the uk
- •Personal taxation in the uk
- •Vocabulary
- •Chart 1. Personal taxation
- •Unit 10. The flat tax
- •The flat tax
- •Vocabulary
- •Unit 11. Corporate tax in great britain
- •Corporate tax in great britain
- •Unit 12. Corporate income tax Corporate taxation in the usa
- •Corporate income tax
- •Corporate tax rates
- •Defining income
- •Vocabulary
- •Chart 1. Marginal and average corporate tax rates, 1983
- •Verb Noun Adjective
- •Unit 13. (corporation) profit tax in russia
- •(Corporation) profit tax in russia
- •Unit 14. The vat
- •The vat
- •Vocabulary
- •Unit 15. The vat in russia the vat in russia
- •Vocabulary
- •The vat-Invoice
- •Unit 16. The excise
- •The excise
- •For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty.
- •Vocabulary
- •Exercise 2. Answer the questions
- •Exercise 3. Guess the meaning of the word by its definition
- •Exercise 4. Render the text
- •Exercise 6 Translate from Russian into English
- •Unit 17. Taxation in canada
- •Practise reading the following words and collocation:
- •Taxation in canada
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 18. Taxation in the united kingdom
- •Taxation in the united kingdom
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 19. Taxation in germany
- •Taxation in germany
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 20. Taxation in the republic of ireland Exercise 1 Practise reading the following words and collocation:
- •Taxation in the republic of ireland
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Unit 21. Taxaion in the usa
- •Taxaion in the usa
- •Vocabulary
- •Unit 22. How to avoid axation in the usa how to avoid axation in the usa
- •Vocabulary
- •Exercise 6. Discussion
- •Unit 23. The tax code of the russian federaton
- •Retrospectively, provision, procedure, authority, levy, circumstance, liability, audit, offence, administrative compliance, specify, authority, introduction .
- •Tax Code part II
- •Vocabulary
- •Exercise 7 Explain the following. Consult the text and vocabulary
- •Hierarchy of Norms
- •Vocabulary
- •The History of Taxation in Russia
- •Unit 24. The tax authorities of the rusian federation
- •Unit 25. Genral princiaples of taxation
- •Genral princiaples of taxation.
- •4.1 Efficiency or rationality.
- •4.2 Sufficiency.
- •4.3 Flexibility.
- •4.4 Neutrality.
- •Vocabulary
- •Оглавление
- •Пособие по английскому языку
Chart 1. Personal taxation
Rates
Lower rate: up to £23,700 a. ____________________%
Higher rate: above £23,700 b. ____________________%
Allowances
Single person: c. £_____________________
Married person: d. £_____________________
Pensions: e. maximum________% of income
Mortgage interest relief: f. ________________________
Chart 2. Collection of personal taxes
Income tax
System: g._______________________
National insurance
Employee’s contribution: h.______________________%
Employer’s contribution i.______________________%
Exercise 4
Answer the questions
What do the majority think of British tax?
What new legislation has recently been introduced?
What do you think the government uses national insurance contributions for?
Exercise 5
Guess the meaning of the word by its definition
to vary between the limits
to make it necessary for someone
something which is lent, especially money
a written agreement to borrow money, especially so as to buy a house a pay an interest on it to the lender over a period of years
to give proper consideration to a fact, situation, etc., when making a judgment or decision.
any of the number signs from 0 to 9
deductions that may be made from taxpayer’s gross income before calculating the income tax liability.
Reduction in the amount of tax paid for a particular reason, for example on amount paid for health insurance.
Exercise 6
Match the words on the left with their best synonym on the right:
an overview a. to escape
to get away from b. that is
to the point c. to choose
essentially d. boasted about 5.contrary to e . a summary
to take into account f. to collect
to opt for g. concise
8 i.e. h. fundamentally
9. vaunted i. by the employer
to levy j. to consider
at source k. general view
broad picture l . as opposed to
arrive at m. evidently
opt for n. distinct
currently o. approximately
allowance p. come to
tax relief q. choose
obviously r. presently
separate s. benefit
roughly t. tax credit
Exercise 7
Render the text
PAYE
Pay- as- you- earn means of collecting tax is used because it is often difficult to collect tax at the end of the year from wage and salary earners. The duty to collect the tax from their employees as payments are made to them is placed on employers. There is an elaborate system of administration to ensure that broadly the correct amount of tax is deducted week by week or month by month and that the employer remits the tax collected to the Inland revenue very quickly. Although technically called pay-as-you-earn, the system would be better called pay-as-you- get-paid.