- •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
I. Answer the following questions:
What did you learn about income tax in the first lines of the text?
What usually happens before tax is payable?
How is tax levied as income rises up?
What is a marginal rate and why is it important?
How have governments tried to simplify income taxes?
What is a modern trend in taxation?
What is the basic qualitative difference in what income is liable to tax?
What is a global approach to taxation?
What is a territorial system of tax?
What are the advantages of PAYE?
When can’t the PAYE system operate?
What advantage has income tax over local tax on property, sales or a flat-rate head tax?
II. Find in the text and translate into Russian:
Avoiding payment; to tax on the total; additional tax; a final top rate; a levy on wealth; a global approach to taxation; tax on property values; to devise any tax; flat-rate tax; marginal rate of tax; a wide range of income; to simplify income taxes; a basic qualitative difference; to deduct tax before salary is paid.
III. Find in the text and write down English equivalents for the following Russian phrases:
Налог на доходы от заработка; устанавливать ряд льгот; выделять необлагаемую налогом сумму дохода; налог собирается по восходящей шкале; получать подоходные налоги без вычета; облагаться налогом по одной ставке; товары первой необходимости; быть свободным от косвенных налогов; налогооблагаемый доход; подлежать налогообложению; налоговые органы; декларировать доходы; иметь сбережения в оффшорной зоне; взимать налог; подавать налоговую форму; налог с продаж.
IV. Find synonyms from (b) below:
liable to, main, regard, appear, devise impose, entire, financial year, salary skill, deduct, every year:
total, consider, basic, develop, subject to, originate, levy, efficiency, annually, take away, tax year, wages.
V. Find antonyms to the words in the text:
tax-free; progressive; flat rate, decreasing; global approach; the lowest earners; to make complex; direct; obligatory; luxury; unpopular.
VI. Choose correct prepositions and make up sentences:
to pay tax on / from income;
to levy taxes at / with one rate;
to make allowances on / for a taxation;
to tax smb after / on the total;
to be liable at / to tax;
to be available to / for people.
VII. Fill each gap with a suitable word from the box:
- savings - income - lump-sum - marginal - investments - flat-rate head tax - particular - obvious - regressive - allowances - increasing - tax collectors - additional |
The income becomes liable to tax in that … financial year.
An individual may have … offshore, or dividends from … .
Some workers may have difficulty in finding a … once a year.
… is only taxed in the country when it is transferred there.
PAYE has been adopted by an … number of countries.
Employers effectively become unpaid … .
A … is levied on earners and non-earners alike.
Taxes on income are the … taxes.
Tax-payers often have some … fixed by the state.
This tax in contrast to progressive income tax, is … .
An … tax is levied after the end of the financial year.
The highest rate paid by an individual is called a … rate.