- •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
III. Fill in prepositions and adverbs where necessary.
In the United States, a minority … returns is selected … audit.
The return is assumed to be correct … the assessing official determines otherwise.
Tax inspector is someone who works … the government, deciding how much tax a person or company should pay.
The income taxpayer’s liability is computed … himself.
The return, … the attached reports and statements, is meant to provide complete information.
IV. Read the following statements. Say whether they are true or not.
Taxation is required to analyse the tax payer’s situation.
Taxation is asked to analyse the legal norms that apply to the taxpayer.
Tax inspector is someone who works for the government, deciding how much tax a person or company should pay.
The taxpayer is not bound to submit a tax return.
The taxpayer’s return provides information of his intellectual facilities.
Income tax is a tax on the net income of an individual or a business.
Inheritance tax is a tax on the money or property that you leave to someone else after you die.
Real property is property in the form of land or houses.
Personal property is something that belongs to you.
V. Translate into English.
Налоговая декларация должна подаваться вовремя.
Налогоплательщик должен представлять налоговую декларацию.
Налоговая декларация содержит полную информацию.
Налоговые декларации должны быть подвержены аудиту
Сборщик налогов доверяет налоговой декларации.
Я регулярно плачу подоходный налог.
Чем больше вы зарабатываете, тем более высокий подоходный налог платите.
Передвижение капитала обычно облагается налогом.
VI. Answer the following questions.
What kind of form is a tax return? What sort of information is given in a tax return?
What additional information is contained in a tax return submitted by the tax payer?
What does a tax return provide?
What documents are attached with the return by a corporation?
What is the basic principle in examining tax returns?
In what countries does a self-assessment method prevail?
What does it involve?
VII. Speak on the topics:
What taxation requires.
Tax payer’s liability.
Preparations liability.
Self-assessment method.
Vocabulary
accuracy (n) – точность
assess (v) – оценивать, определять (размер налога), облагать (налогом)
assume (v) – предполагать
attach (v) – прикладывать, быть действительным; вступать в законную силу
audit (n) – проверка счетов, ревизия
balance sheet – балансовый отчет
determine (v) – определять; устанавливать
income tax – подоходный налог
inheritance tax – налог на наследство
legal provision – правовая норма
liabilities (pl) – пассив; долги; задолженность
liability (n) – обязательство; ответственность
minority (n) – меньшинство
minutes (n) – протокол
official (n) – государственный служащий, должностное лицо
otherwise (adv) – иначе
personal property – движимое имущество
pertinent (a) – имеющий отношение
prevail (v) – существовать; быть распространенным
profit (n) – прибыль, доход; польза, выгода
real property – недвижимость
rely on (v) – полагаться, рассчитывать на что-либо
return (n) – возврат; прибыль, доход, выручка; оборот
returns (n) – ведомость; отчет; итоги операций
statement (n) – официальный отчет
tax return – налоговая декларация
timely (adv) – своевременный
transfer of property – передача собственности