- •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. |
define (v) |
определять, давать определение |
|
2. |
burden (n) |
бремя |
|
3. |
bear (bore, borne) (v) |
нести |
|
4. |
individual(n) |
1) физическое лицо, 2) человек, личность |
|
5. |
legal entity |
юридическое лицо |
|
6. |
contribute |
вносить вклад |
|
7. |
towards (prep) |
по отношению к, для |
|
8. |
expenditure (n) |
расход, трата |
|
9. |
public authority |
государственная власть, органы госуд. власти |
|
10. |
revenue (n) |
годовой доход (государственный), валовой доход, доходные статьи бюджета |
|
11. |
destined ( adj) |
предназначенный |
|
12. |
compulsory (adj) |
обязательный |
|
13. |
to impose a tax on |
облагать налогом (syn. to levy a tax) |
|
14. |
levy (n) |
сбор, пошлина |
|
15. |
unrequited (adj) |
невознагражденный |
|
16. |
benefit (n) |
выгода, польза, пособие |
|
17. |
represent (v) |
представлять |
|
18. |
obligation (n) |
обязательство |
|
19. |
source (n) |
источник |
|
20. |
consider (n) |
считать, полагать |
|
21. |
to give effect |
осуществлять, приводить в исполнение |
|
22. |
to influence smth |
влиять на что-либо |
|
23. |
exemption (n) |
законное освобождение от уплаты налога |
|
24. |
welfare (n) |
благосостояние |
|
25. |
the community (n) |
общество |
|
26. |
inequality (n) |
неравенство |
|
27. |
nobility (n) |
дворянство, титулованная аристократия |
|
28. |
involuntary (adj) |
недобровольный |
|
29. |
bound (adj) |
обязанный |
|
30. |
failure (n) |
неспособность, невыполнение |
|
31. |
owe (v) |
быть должным |
|
32. |
substantial (adj) |
значительный, существенный |
|
33. |
deem (v) |
считать, думать полагать |
|
34. |
intentional (adj) |
преднамеренный, умышленный |
|
35. |
subject (adj) |
подвластный, подчиненный, подверженный |
|
36. |
sever penalty |
строгое наказание |
|
37. |
include (v) |
включать |
|
38. |
fine (n) |
штраф |
|
39. |
imprisonment (n) |
заключение (в тюрьму), лишение свободы |
Exercise 2
Answer the questions.
What are taxes?
Who is obliged to pay taxes?
What is the difference between taxes and other compulsory levies?
What is the most important source of government revenue?
What can failure to pay taxes lead to?
Is there any relationship between the tax paid by the person and the benefits received by him?
What functions of taxes do you know?
Exercise 3
Do vocabulary exercises
Translate into Russian
The British government is planning to increase taxes by 5 per cent over the next year.
They are promising big tax cuts.
He was fined for tax evasion (= for not paying his tax).
The payments were spread over a long period for tax purposes (= in order to pay less tax on them).
Tobacco and alcoholic drinks are taxed heavily in Britain.
The government was short of money because of falling oil revenues.
The Inland Revenue is the office which collects national taxes in Britain.
Half of our income goes on rent.
People on fixed incomes are hurt by inflation.
The company announced pre-tax profit of 2 million for 2003, after making a loss in 2002.
Most of the countries in the region have unstable economies.
They let the house to a young man at a rent 50 dollars a week.
They lent him the money at 6% interest.
Bank interest rates are going to rise this month.
If we spend more than our income we’ll run into debt.
The country’s wealth comes from its oil.
Exercise 4
Choose several previous sentences and make up all possible types of questions.
Exercise 5
Guess the meaning of the words by their definitions:
income which the government receives as tax,
the highest authority in the country
money gained by trade or business
money which must be paid to the government according to income, property, goods bought, etc.
to charge a tax
money received regularly as payment for work or interest from investment
the system by which a country wealth is produced and used
money paid regularly for the use of something
that part of the money made by a business, which is divided among those who own shares in the business
a charge made for the borrowing of money
something owed to someone else
a large amount of money and possession
Exercise 6
Translate the following:
Считается преднамеренным; покрыть государственные расходы; в соответствии с их способностью; повлиять на удовлетворительный темп экономического роста; чтобы достичь этой цели используется освобождение от уплаты налогов; увеличить благосостояние общества; уменьшить неравенство в распределение доходов; система социального страхования предназначена для поддержания бедных; источник государственных доходов; всеобщая обязанность налогоплательщиков.