- •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 7 Explain the following. Consult the text and vocabulary
* adverse changes to tax
to be applied retrospectively
to regulate taxation matters
transition period
to be still in force as gradually amended
Tax Agent
Exercise 8
Translate into English
Во второй части Налогового кодекса детально регулируется каждый налог
Первыми налогами, установленными НК, были налог на добавленную стоимость, акцизы, подоходный налог и социальный налог
Эти налоги были приняты в 2000 году и вступили в силу в 2001 году
Дальнейшая реформа была проведена в 2001 году
Были введены некоторые важные законодательные принципы защиты прав налогоплательщиков
Exercise 9
Supplementary reading
Text 1
Hierarchy of Norms
It is a very important provision and principle of the law that the Tax Code is considered to fully address all of the rights and obligations of the taxpayers and the authorities. The Tax Code is meant to form a uniform and universal system of rules to be applied directly by the authorities and taxpayers. The Tax Code is meant to fully cover the legal regulation of taxation matters. According to the Tax Code, the law cannot be changed and nothing can be added to the law by any other norms, such as instructions, explanations and interpretations issued by the Government, the taxation authorities, the regional authorities, or any other authorities (article 14).
The taxation authorities will issue forms for tax registrations, the calculation of taxes and for Tax Returns or determine the procedure for calculation of certain items for the correct computation of taxes. However, in contrast to the system in use before the Tax Code was adopted, the authorities cannot create or change the law with these taxation guidelines and instructions.
All the federal taxes and charges are fully detailed in the Tax Code. This includes defining the taxpayers for each tax, the objects of taxation, the tax base, the tax rates, any exemptions and administrative procedures. For the regional and local taxes the Tax Code sets out common principles with an aim to unifying taxation through the whole of Russia. The regional and local governments are left with some discretion to set tax rates, extend some exemption and decide on other taxation matters within the framework of the Tax Code.
Vocabulary
|
Hierarchy of norms |
иерархия норм права |
|
Uniform |
единообразный |
|
Universal |
универсальный |
|
Tax Return |
налоговая декларация |
|
to determine |
определять |
|
Discretion |
свобода действий |
|
to extend exemption |
предоставлять льготу |
Exercise 9
Retell text 2 using the words below
to exist существовать
assets активы, фонды, капитал
allocation размещение
transfer переводить, передавать
residual остаточный
neither…nor ни…ни
transparent прозрачный
predictable предсказуемый
ad hoc (применяемый) к данному случаю, к конкретному случаю
flaw недостаток
whim произвол
to put in place = to create