- •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. |
assessed tax |
прямой налог (налог на доходы или имущество граждан и юридических лиц) |
|
2. |
Coventry |
Ковентри (город в Великобритании) |
|
3. |
substantial (adj.) |
существенный, большой |
|
4. |
customs duties |
таможенные пошлины |
|
5. |
to renew |
снова начинать(ся), возобновлять(ся) |
|
6. |
rebellion (n) |
восстание; бунт, мятеж |
|
7. |
oppressive (adj.) |
тиранический, жестокий; гнетущий |
|
8. |
poll tax |
подушный избирательный налог |
|
9. |
peasant (n) |
крестьянин, сельский житель |
|
10. |
office holder (n) |
должностное лицо |
|
11. |
clergy (n) |
Духовенство |
|
12. |
movable property |
движимое имущество, движимость |
|
13. |
ultimately |
в конечном счете, в конце концов |
|
14. |
to charge |
Обвинять |
|
15. |
treason (n) |
государственная измена |
|
16. |
to behead |
Обезглавливать |
|
17. |
to come about |
Случаться |
|
18. |
to afford |
предоставлять; давать |
|
19. |
writ (n) |
Приказ |
|
20. |
to state |
Гласить |
|
21. |
hence |
значит, следовательно |
|
22. |
prominent |
Заметный, значительный |
|
23. |
excise tax |
акцизный налог |
|
24. |
essential commodity
|
товары (предметы) первой необходимости |
|
25. |
to extract |
извлекать; вытаскивать |
|
26. |
riots |
массовые беспорядки |
|
27. |
to occur |
происходить, случаться; иметь место |
|
28. |
laborer (n) |
Рабочий |
|
29. |
rural (adj.) |
Сельский |
|
30. |
to enclose |
Охватывать |
|
31. |
to ban |
Запрещать |
|
32. |
to repeal |
отменять (о законе) |
|
33. |
War of Independen
|
Война за независимость (Американская революция). Освободительная война 1775-83гг. тринадцати английских колоний, в ходе которой было создано независимое государство США |
|
34. |
in turn |
в свою очередь |
|
35. |
footman (n) |
лакей, слуга |
|
36. |
temporary (adj.) |
Временный |
|
37. |
to facilitate |
способствовать, помогать |
|
38. |
indigestion (n) |
Неприятие |
|
39. |
purchase tax |
налог на покупку (форма косвенного налогообложения; включался в цену товара) |
|
40. |
to bring in |
принести прибыль |
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
To impose taxes, referred as Danegeld, on land and property; rebellion of the nobles over the oppressive tax policies; under the earliest taxing schemes an income tax was imposed on the wealthy; rights of taxation afforded the King; those with the ability to pay; to lower rural laborers ability to buy wheat to the point where a family of four would starve; costs in turn led to more stamp duties; licence to wear hair powder was still required; to introduce income tax at 3%, again temporarily; to cause fiscal indigestion by introducing both capital gains tax and corporation tax; to bring in more revenue by attracting business to the UK and reducing avoidance and evasion.