Vocabulary:

advise	советовать	copyright	авторское право
provide	предоставлять	ensure	обеспечивать, гарантировать
a wide range of services	широкий круг услуг	joint venture	совместное предприятие
the whole spectrum of corporate law	весь спектр вопросов, связанных с законом о корпорациях	litigation	судебная тяжба, гражданский судебный спор
transaction	сделка	conduct	проводить
shareholder	акционер

1. Выпишите из текста все глаголы, связанные с деятельностью юридической фирмы и переведите их на русский язык.

2. Подберите русские эквиваленты к следующим выражениям.

1. comprehensive tax planning a) альтернативное решение споров

2. key areas b) опытные юристы

3. investments and development c) всестороннее планирование

projects налоговой политики

4. experienced lawyers d) ключевые области

5. alternative dispute resolution e) инвестиции и проекты развития

3. Ответьте на вопросы.

1. Whom can a law firm consult?

2. What spheres of business can a law firm ensure professional expertise in?

3. What does a taxation group of a law firm do?

Unit 7. Taxation in Russia

Text G. Прочитайте текст G и переведите его на русский язык.

Taxation in Russia.

Taxes are a compulsory financial contribution by a person or a body of persons towards the expenditures of public authorities. Taxes are the most important sources of government revenues. Taxes on commodities and services – as “indirect” taxes.

There are about 40 taxes in Russia. The major groups of taxes are: federal, regional and local taxes.

Federal taxes are: VAT (value added tax), tax on profit, tax on highway users, charges on employers to social funds, excise taxes, personal income tax.

Regional taxes are: sales tax, tax on property of enterprises, educational charge.

Local taxes are: housing and social infrastructure tax, advertising tax, personal property tax, etc.

In all Tax offices there are law departments. Their role is very important. The main duties of lawyers are as follows: to give legal advice, to represent their tax office in court trials, to inform other employees about changes in legislation.

Vocabulary:

direct/ indirect taxes	прямые/ косвенные налоги	charges on employers to social funds	единый социальный налог из фонда зарплаты
compulsory contribution	обязательные взносы	excise	акциз
body of persons	группа лиц	personal income tax	налог на доходы физических лиц
expenditure	расходы	sales	продажи
public authority	правительство	property of enterprises	налог на имущество предприятий
VAT	НДС	housing and social infrastructure	налог на жилищное строительство и инфраструктуры
profit	прибыль	advertising tax	налог на рекламу
tax on highway users	налог на пользование автомобильных дорог	personal property	имущество физических лиц

1. Ответьте на вопросы.

1. What are taxes?

2. What taxes are known as “direct” ones?

3. What taxes are known as “indirect” ones?

4. What are the major groups of taxes?

5. Why are there law departments in all tax offices?

2. Подберите названия налогов в соответствии с их видами.

1. housing and social infrastructure tax a) Federal taxes

2. VAT b) Local taxes

3. Educational charge c) Regional taxes

4. Tax on property of enterprises

5. Advertising tax

6. Tax on profit

7. Sales tax

8. Personal income tax