- •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
Vocabulary
|
flat tax |
Налог с фиксированной ставкой |
|
to take effect |
вступить в силу |
|
evasion (n) |
уклонение |
tax evasion |
уклонение от уплаты налогов | |
|
compliance (n) |
выполнение, зд. собираемость |
|
to propose |
предлагать |
|
tax avoidance |
уклонение от уплаты налогов |
|
to enact |
вводить закон; постановлять |
|
gross sales |
брутто-продажи |
|
profit (n) |
прибыль |
excess profit |
сверхприбыль | |
gross profit |
брутто-прибыль, валовая прибыль | |
net profit |
чистая прибыль, нетто-прибыль | |
tax on profits |
налог на прибыль | |
|
tax rate |
налоговая ставка |
|
to eliminate |
устранить, убрать, ликвидировать |
|
nuisance (adj) |
неудобный, неприятный |
|
customs duties |
таможенные пошлины |
|
to exceed |
превосходить |
|
anticipated (a) |
ожидаемый |
|
annualized |
в годовом исчислении |
|
excise tax |
акцизный сбор |
|
to catch up |
догонять, наверстывать |
|
value added tax |
налог на добавленную стоимость |
|
implementation (n) |
осуществление, выполнение |
|
to implement |
реализовывать, осуществлять |
|
Gross Domestic Product (GDP) |
валовой внутренний продукт |
|
overwhelmingly |
подавляющим большинством |
|
to adopt |
принимать |
|
to harmonize |
согласовывать |
|
to enact |
постановить, принять закон |
|
to draw up (drew, drawn) |
составлять (документ) |
support (n) |
поддержка | |
support of small business |
поддержка малого бизнеса | |
financial support |
финансовая поддержка | |
legal support |
юридическая поддержка | |
|
consideration (n) |
рассмотрение, обсуждение |
|
to extract |
извлекать, вычитать |
|
incentive (n) |
стимул |
Exercise 2
Ask questions to the following sentences:
Because of the high rates evasion was widespread.
To replace the income tax in order to increase government revenues by reducing tax avoidance.
Compared with the same period last year, personal income tax revenue increased by 31.6 %.
After adjusting for anticipated inflation of about 15% annualized over 2003.
Following Russia’s adoption of the flat tax, Ukraine’s parliament overwhelmingly approved its own flat tax.
It is far more effective at raising revenue than progressive rates.
Exercise 3
Find in the text the answers to the following questions.
Why did a 13% flat tax on personal income take effect in Russia?
What did President Putin propose ?
What do other tax reforms include ?
Was a 13 % flat tax effective ? Why ?
What happend to GDP and the economy in Russia ?
Which other countries have adopted a flat tax ?
Why is there so much interest in a flat tax ?
Exercise 4
Find the most suitable Russian equivalents to the following English collocations.
The new flat tax has achieved greater compliance; other emerging market economies; to increase government revenues by reducing tax avoidance; to enact a flat rate small business tax; gross sales or profits; to replace separate taxes for pensions; social insurance, medical insurance and unemployment with a unified, lower social insurance tax rate; nuisance taxes and tax privileges; adjusting for anticipated inflation; to exceed excise taxes and taxes on natural resource use; to be one more among a growing number of countries; to be about to enact; to be far more effective at raising revenue; to extract from the wealthy; much less incentive to engage in tax avoidance; to treat equally.
Exercise 5
Find in the text the English equivalents to the following Russian collocation.
Из-за высоких налоговых ставок было широко распространено уклонение от уплаты налогов; чтобы увеличить доходы государства путем уменьшения ухода от налогообложения; уменьшение налоговой ставки на товарооборот компании; устранение большинства ненужных налогов и уменьшение таможенных пошлин; если сравнивать с этим же периодом прошлого года; доход от сбора подоходного налога физического лица почти сравнялся с доходами от налога на доход предприятий и налога на добавленную стоимость; с момента введения фиксированного налога общая сумма налоговых сборов заметно выросла; Белоруссия собирается согласовать свой налоговый кодекс в соответствии с Российским; фиксированная ставка налога является намного эффективнее в деле получения большего дохода, чем прогрессивная.
Exercise 6
The definitions are mixed. Match the word phrases with the proper definition.
1. capital gain
|
a)a tax on goods, such as spirits, produced for the home
|
2. excise tax market
|
b) the total value of all goods and services produced domestically by a nation during a year |
3. evasion |
c) to choose (a plan or method) |
4.to enact
|
d) an increase in the capital value of an asset between the time of its acquisition by its owner and its sale by that owner |
5. value added tax |
e) a tax levied on the difference between the cost of materials and the selling price of a commodity or service |
6. gross domestic product |
f) to establish by law |
7. to adopt |
g) a personal tax levied on annual income |
8. income tax |
h) the act of evading something (a duty, responsibility), by cunning or illegal means |
9. to take effect |
i) to begin to produce results |