- •Основы налогообложения
- •Содержание
- •Раздел I.
- •Раздел II.
- •International measurement of personal income taxes (b) …………………. 26
- •Раздел III.
- •Раздел I
- •Objectives of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions where necessary.
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary:
- •Unit 3 Text Tax return.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 4 Text Classes of taxes.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Раздел II.
- •Text (a)
- •Taxation policy
- •I. Answer the following questions:
- •III. Find in the text and write out English equivalents for the following Russian word combinations:
- •IV. Pick up antonyms from (b)
- •V. Supply the articles where necessary.
- •VI. Choose correct prepositions.
- •VII. Open the brackets putting the verbs in the correct form.
- •VIII. Translate into Russian paying attention to the word ‘though’.
- •IX. Translate into English using the following words and word combinations.
- •Vocabulary
- •Text (b)
- •International comparisons of taxation
- •I. Answer the following questions.
- •Vocabulary
- •Unit 2 Text (a)
- •Income taxes
- •I. Answer the following questions:
- •II. Find in the text and translate into Russian:
- •III. Find in the text and write down English equivalents for the following Russian phrases:
- •IV. Find synonyms from (b) below:
- •V. Find antonyms to the words in the text:
- •VI. Choose correct prepositions and make up sentences:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •III. Find in the text and write out Russian equivalents for the following combinations.
- •IV. Find in the text and write out English equivalents for the following Russian combinations:
- •V. Fill in articles where necessary.
- •VI. Fill in preportions where necessary.
- •VII. Open brackets, using verbs in the correct tense in the Passive Voice.
- •VIII. Translate sentences, paying attention to the forms of infinitives.
- •Text (b)
- •Vocabulary
- •Unit 4 Text (a)
- •Indirect taxes - sales and vat
- •I. Answer the following questions.
- •III. Find in the text and write out English equipments for the following combinations.
- •IV. Insert prepositions.
- •V. Open the brackets and use the correct form of the verb.
- •VI. Pick up pairs of words.
- •V. Find the construction “Complex Subject” in the sentences and translate into Russian
- •VI. Translate the following sentences, using the construction “Complex Subject” and the following verbs:
- •Vocabulary
- •Text (b)
- •Value added tax (vat)
- •I. Answer the following questions:
- •Vocabulary
- •Unit 5 tax evasion and avoidance
- •I. Answer the following questions.
- •III. Translate into Russian.
- •IV. Find in the text and write out English equivalents for the following combinations.
- •V. Fill in prepositions where accessory.
- •VI. Translate into English using active words of the text.
- •VII. Translate the following sentences paying attention to Modal Verbs.
- •VIII. Translate the following sentences into English.
- •IX. Practice translating participles and gerunds in the following English sentences.
- •Text (b) double tax relief agreements
- •I. Answer the following questions.
- •Vocabulary
- •Unit 6 Text basic principles for a system of taxation
- •I. Answer the following questions.
- •III. Find in the text and write out English equivalents for the following combinations.
- •IV. Find synonyms in the text to the following words.
- •V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
- •VI. Translate into English the following sentences using active words of the text.
- •VII. Retell the text using key words and the plan.
- •Vocabulary
ФЕДЕРАЛЬНОЕ АГЕНТСТВО ПО ОБРАЗОВАНИЮ РФ
Министерство образования и науки РФ
Российский государственный торгово-экономический университет
Одобрено
Учебно-методическим
советом факультета МТ
Основы налогообложения
Учебно-методическое пособие
Для студентов специальности
«Налоги и налогообложение»
Рекомендовано:
кафедрой английского языка
протокол № _____________
Зав. кафедрой англ. языка
Кардович И.К. _______________
Москва 2009
Авторы:
доцент кафедры английского языка ГОУ ВПО РГТЭУ Терминасова А.А.
доцент кафедры английского языка ГОУ ВПО РГТЭУ Малыхина И.А.
Рецензент:
к.п.н., профессор кафедры английского языка ГОУ ВПО РГТЭУ Коробова Е.В.
Содержание
Раздел I.
Unit 1. Objectives of taxation ………………………………………………………. 1
Unit 2. Principles of taxation ……………………………………………………….. 5
Unit 3. Tax return …………………………………………………………………… 9
Unit 4. Classes of taxes …………………………………………………………… 13
Раздел II.
Unit 1. Taxation policy (A)
International measurement of personal income taxes (B) …………………. 18
Unit 2. Income taxes (A)
International measurement of personal income taxes (b) …………………. 26
Unit 3. National insurance contributions (NIC) (A)
Text (B) ……………………………………………………………………. 35
Unit 4. Indirect taxes – sales and VAT (A)
Value added tax (VAT) (B) ………………………………………………… 40
Unit 5. Tax evasion and avoidance (A)
Double tax relief agreement (B) ………………………………………… 46
Unit 6. Basic principles for a system of taxation …………………………………. 53
Раздел III.
Additional reading.
Legislation on taxes and fees and other regulatory legal acts on taxes and fees of the Russian Federation ………………………………………………………………. 58
Раздел I
Unit 1
Text
Objectives of taxation.
Tax is a compulsory levy on individuals and companies by the state to meet the expenses of the government. Taxation is imposition of compulsory levies on persons or other entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue (money that a business or organization receives over a period of time, especially from selling goods or services) for government expenditures. One useful way to view the purpose of taxation is to distinguish between objectives of resource allocation, income redistribution, and economic stability. Economic growth or development and international competitiveness (the ability of a company or a product to compete with others) are sometimes listed as separate goals. In the absence of a strong reason for interference, such as the need to reduce pollution, the resource allocation objective is furthered if tax policy does not interfere with market-determined allocations. The redistributive objective is to lessen inequalities in the distribution of income and wealth to the extent they are considered excessive and unjust. The stabilization objective is the maintenance of high employment and price stability.
I. Arrange the words in suitable pairs.
resource |
policy |
compulsory |
growth |
economic |
competitiveness |
income |
stability |
price |
redistribution |
international |
levy |
tax |
allocation |