- •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
1. |
the reins |
– бразды правления |
2. |
scribe (n) |
– писарь, переписчик |
3. |
to impose to impose duty on goods |
– облагать (пошлиной, налогом) – облагать товары пошлиной |
4. |
to audit |
– делать ревизию |
5. |
appropriate (adj) |
– подходящий |
6. |
to consume |
– потреблять, расходовать |
7. |
leavings (pl) |
– остатки |
8. |
substitute (n) |
– замена |
9. |
to be referred to |
– именуемый |
10. |
to exempt |
– освобождать (от налогов) |
11. |
expenditures (pl) capital expenditures government expenditures |
– расходы, издержки – вложения в основные средства – государственные расходы |
12. |
to rescind |
– отменять, аннулировать |
13. |
emergency (n) |
– крайняя необходимость, непредвиденный случай |
14. |
to gain |
– приобретать, получать |
15. |
effort (n) |
– усилия, попытка |
16. |
to refund |
– возмещать, компенсировать |
17. |
poll tax (n) |
– подушный налог |
18. |
duty (n) customs duties duty free export duties |
– пошлина, сбор – таможенные пошлины – беспошлинный, свободный от пошлины – экспортные пошлины |
19. |
reign (n) |
– царствование |
20. |
publican (n) |
– откупщик (в древнем Риме) |
21. |
virtually (adv) |
– фактически, в сущности |
22. |
to eliminate |
– ликвидировать, упразднять, уничтожать |
23. |
to institute |
– учреждать, основывать |
24. |
inheritance tax (n) |
– налог на наследство |
25. |
funds (pl) |
– средства |
26. |
spouse (n) |
– супруг, супруга |
27. |
sales tax (n) |
– налог с продаж |
28. |
to lead |
– руководить, возглавлять |
29. |
revolt (n) |
– восстание, мятеж |
30. |
to seize |
– захватить, завладеть (городом, кораблем и т.п.) |
31. |
to result in smt. |
– приводить к чему-либо, иметь результатом |
Exercise 2
In the text find the answers to the following questions.
What do you know about taxation in Egypt?
What can you say about taxation in Greece?
What are the earliest taxes in Rome?
Who was the most brilliant tax strategist of the Roman Empire? Why?
What did a revolt led by the queen of East Anglia result in?
Exercise 3
Find the most suitable Russian equivalents to the following English collocations.
Taxation has been around in various forms; to audit households to insure that appropriate amounts of cooking oil were consumed; which was used to pay for special wartime expenditures; to rescind the tax once the emergency was over; the publicani were virtually eliminated as tax collectors for the central government; to provide retirement funds for the military; and resulted in the appointment of new administrators for the British Isles.
Exercise 4