- •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
IX. Translate into English using the following words and word combinations.
Tax regime; local conditions; to outline; general principles; complex; to reduce; direct income taxes; to raise; transfer of capital; subject to tax; charity contributions; tax free; to impose high taxes; to discourage; car owner ship; to restrict; high sales taxes; duties on petrol; social programs; common good.
Мы можем дать только общие принципы налогообложения, так как это сложная система.
Налоговый режим обычно соответствует условиям жизни своей страны.
Государство может значительно снизить прямые подоходные налоги на доходы, но поднять косвенные налоги на расходы.
Движение капитала подлежит налогообложению, но расходы на благотворительность налогом не облагаются.
Государство облагает высоким налогом табак и алкоголь, чтобы сократить их потребление.
Налоговые сборы расходуются на выполнение социальных программ для общего блага.
Vocabulary
amount (n) – сумма, количество
be subject – подлежать (налогообложению)
charity (n) – благотворительность
desirable (a) – желательный
disadvantaged (adj) – нуждающиеся в помощи, обездоленный
duty (n) – пошлина
encourage (v) – поощрять, поддерживать
interest (n) – ссудный процент
meet (v) – соответствовать
policy (n) – политика
priorities (n) pl – приоритеты
raise (v) – собирать, добывать
require (v) – требовать(ся)
restrict (v) – ограничивать
rise (rose, risen) (v) – подниматься
savings (n) pl – накопления
scheme (n) – программа, схема
securities (n) – ценные бумаги
security (n) – защищенность
spending (n) – расходование; стоимость закупок
standard of living – уровень жизни
to be involved – вмешиваться
transfer (n) – перевод, перенос
Text (b)
International comparisons of taxation
The people of many countries think that their taxes are too high. In Britain people think that the burden of taxation is heavier here than in any other country. Whether this is true or not, it is a serious problem. To be sure that one is exposed to oppressive taxation may result in seriously impairing the incentive to work harder.
If such an idea is widespread among those whose economic contribution to the community is most vital, the danger to the economy is very real.
Recent studies of taxation in four major Western Countries (France, W. Germany, Sweden and USA) support the view that the tax system in Britain seems to be out of line with everybody else.
International comparisons of taxation can complicate what is already a complex subject. Problems of definition and different methods of data collection and presentation mean that comparisons can never be strictly valid in the statistician's sense. Nevertheless, there are a number of aspects of the tax system in each country which can be examined in attempt to draw parallels. This study attempts to collect together some facts, and particularly figures, to help in putting Britain's tax system into international perspective.
The taxation studies of France, Sweden, West Germany and the United States, which form the basis of this paper, were completed in 1966.
They were made on the basis of the latest available statistics at the time of the research. For the sake of comistency, UK comparisons have been based on comparable years. There have been some fundamental changes in British taxation since then, and its overall weight has been increased, Nonetheless this study is a valuable background to the up-to-date information which is regularly provided in Notes on Current Politics.
(from "Britain's Taxes. Some International Comparisons")