- •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
Exercise 2. Answer the questions
What is the excise tax?
What are kinds of goods on which excise taxes are levied?
Are excise taxes imposed on any activities?
What are the purposes of excise duties?
What is elasticity of demand?
What is inelastic demand?
At what point can the excise tax be imposed?
When can excise taxes be refunded? Why are they refunded at this stage?
How do smugglers manage to evade to pay excise tax?
Exercise 3. Guess the meaning of the word by its definition
expensive items that are bought from choice not necessity
a liquid for drinking, especially one that is not water or medicine
a place to which someone is going or to which someone is sent, esp. at the end of a long journey.
To be dissimilar in nature, character, type, etc.
Within a particular country
The government tax on certain goods produced and used inside a country or they are imported
Clearly and fully expressed
Material that is used for producing heat or power by burning
a reason; the facts or conditions that provide a base for an action
implied and understood though not directly expressed
to become the owner of something by means of effort; to get
to have as a result; to cause
to make a search; try to find
strongly or easily influenced or changed by something
to cause a new idea to form in the mind
the action of risking an amount of money on an uncertain result
to state officially that a right or rule is no longer in effect
Exercise 4. Render the text
Board of Customs and Excise (Таможенное и Акцизное Управление)
This government department is responsible for collecting and administering customs and excise duties and VAT. The Commissioners of Customs were first appointed in 1671 by Charles II. The Excise department, formerly part of the Inland Revenue department, was merged with the Customs in 1909. The Customs and Excise have an investigation division responsible for preventing and detecting evasions of revenue laws and for enforcing restrictions on the importation of certain goods (e.g. arms, drugs, etc.). Their statistical office compiles overseas trade statistics from customs import and export documents.
Exercise 5
Translate from English info Russian
The implicit cost is the cost that is extra to main costs and is usually unrecorded or hidden, such as the cost of the services performed by the owner of a business in managing it.
Luxury tax is a special indirect tax on luxuries, i.e. on articles or services that are expensive and not really necessary for normal living, such as a tax on jewellery and non-essential goods.
An excise is a type of ad valorem tax that is imposed at the time of purchase of sale transaction or in connection with importation across a political border (tariffs).
The tax base may be the purchase price or the declared value.
A fuel excise is often used to pay for public transportation and for the protection of the environment.
A high alcohol excise is used to discourage alcohol consumption, relative to other goods.
You can’t mix oil and water, which are both liquids.
In the USA the excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.
An excise at the rate of $25 per one thousand dollars of valuation (effective 1/1/81) is levied on each motor vehicle.
Information on the value of the motor vehicle is accessed electronically through a data bank complete with valuation figures.
Different sources provide the valuation figures depending on whether the motor vehicle is an automobile, a truck, a motorcycle, or a trailer.
Present market value, price paid, or condition are not considered for excise tax purposes.
The excise tax law establishes its own formula for valuation for state tax purposes whereby only the manufacture’s list price and the age of the motor vehicle are considered.
Every motor vehicle owner must pay an excise tax based on valuation at least ten percent of the manufacture’s list price; thus, owners of vehicles older than 5 years should have a fixed excise tax bill for succeeding years of ownership.
If a motor vehicle is registered after the beginning of any calendar year, no excise will be imposed for those months, if any.
The annual excise due on cars registered after January 1 will be reduced, therefore, by one twelfth of the full year’s excise for every month prior to the one in which the vehicle was registered.
Generally, tax collectors do not accept partial payment of an excise bill.
Taxpayers should be prepared to pay the whole amount due.
In the USA payment of the motor vehicle excise is due 30 days from the date the excise bill is issued ( not mailed, as popularly believed).
A person who does not receive a bill is still liable for the excise.
If an excise tax is not paid within 30 days from the issue date, the local tax collector will send a demand, with a fee for $5.
All interests and penalties should be clearly stated on the bill.
Vehicle owners should be aware of the fact that the excise tax law gives tax collectors 6 years from the date the bill was issued to collect an excise tax bill.
If the owner of motor vehicle thinks that s/he is entitled to an adjustment of his/her excise bill, it is strongly recommended that s/he pay the bill in full.
If the owner moved before the first of the year, s/he must pay the tax to the new community to which the owner moved.
It is important to remember that the bill for a vehicle you no longer own should not be ignored.
It is best to put all questions in writing and to request a written response so that procedures are clearly defined should additional difficulties arise.