- •Министерство Финансов Российской Федерации
- •Утверждено и рекомендовано решением
- •(Протокол № )
- •Предисловие.
- •Unit 1. What are taxes?
- •What are taxes?
- •Vocabulary
- •Grammar Revision
- •Unit 2. Progressive and regressive taxes
- •Progressive and regressive taxes
- •Vocabulary
- •In the text find the English equivlents to the following Russian collocations.
- •Unit 3. A history of taxation.
- •A history of taxation.
- •Vocabulary
- •In the text find the answers to the following questions.
- •In the text find the English equivalents to the following Russian collocations.
- •Unit 4. The tax history of great britain.
- •The tax history of great britain.
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 5. The history of the tax system in the united states
- •The history of the tax system in the united states
- •Colonial Times
- •The Post Revolutionary Era
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 6. The history of the tax system in the united states
- •The history of the tax system in the united states
- •World War I and 1920’s
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 7. The history of the tax system in the united states
- •The history of the tax system in the united states
- •The social security tax
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 8. Income tax
- •Income tax
- •Unit 9. Personal taxation in the uk
- •Personal taxation in the uk
- •Vocabulary
- •Chart 1. Personal taxation
- •Unit 10. The flat tax
- •The flat tax
- •Vocabulary
- •Unit 11. Corporate tax in great britain
- •Corporate tax in great britain
- •Unit 12. Corporate income tax Corporate taxation in the usa
- •Corporate income tax
- •Corporate tax rates
- •Defining income
- •Vocabulary
- •Chart 1. Marginal and average corporate tax rates, 1983
- •Verb Noun Adjective
- •Unit 13. (corporation) profit tax in russia
- •(Corporation) profit tax in russia
- •Unit 14. The vat
- •The vat
- •Vocabulary
- •Unit 15. The vat in russia the vat in russia
- •Vocabulary
- •The vat-Invoice
- •Unit 16. The excise
- •The excise
- •For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty.
- •Vocabulary
- •Exercise 2. Answer the questions
- •Exercise 3. Guess the meaning of the word by its definition
- •Exercise 4. Render the text
- •Exercise 6 Translate from Russian into English
- •Unit 17. Taxation in canada
- •Practise reading the following words and collocation:
- •Taxation in canada
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 18. Taxation in the united kingdom
- •Taxation in the united kingdom
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 19. Taxation in germany
- •Taxation in germany
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 20. Taxation in the republic of ireland Exercise 1 Practise reading the following words and collocation:
- •Taxation in the republic of ireland
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Unit 21. Taxaion in the usa
- •Taxaion in the usa
- •Vocabulary
- •Unit 22. How to avoid axation in the usa how to avoid axation in the usa
- •Vocabulary
- •Exercise 6. Discussion
- •Unit 23. The tax code of the russian federaton
- •Retrospectively, provision, procedure, authority, levy, circumstance, liability, audit, offence, administrative compliance, specify, authority, introduction .
- •Tax Code part II
- •Vocabulary
- •Exercise 7 Explain the following. Consult the text and vocabulary
- •Hierarchy of Norms
- •Vocabulary
- •The History of Taxation in Russia
- •Unit 24. The tax authorities of the rusian federation
- •Unit 25. Genral princiaples of taxation
- •Genral princiaples of taxation.
- •4.1 Efficiency or rationality.
- •4.2 Sufficiency.
- •4.3 Flexibility.
- •4.4 Neutrality.
- •Vocabulary
- •Оглавление
- •Пособие по английскому языку
Vocabulary
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to erupt |
вырываться, прорываться |
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to decline |
уменьшаться, идти на убыль |
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liquor (n)
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спиртной напиток (виски, водка, джин) |
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to pit
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противопоставлять (кого-л. кому-л.), сводить как соперников |
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rural area |
сельский район |
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lawful income |
доход законного происхождения |
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with regard to |
относительно; в отношении |
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excess profit |
сверхприбыль |
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to codify
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систематизировать, приводить в систему |
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to boom |
быстро расти |
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stock market |
фондовая биржа |
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exemption level |
необлагаемый уровень |
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tax legislation |
налоговое законодательство |
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to amend |
исправлять, совершенствовать |
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code (n) |
свод законов (государства) |
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to revise |
исправлять; пересматривать |
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to enact |
вводить закон; устанавливать |
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Internal Revenue Code (IRS Code) |
кодекс законов о внутренних доходах (свод федеральных законов, относящихся к сфере налогообложения (США)). Определяет, какие доходы и каким образом должны облагаться налогами.
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Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
The Congress passed the Revenue Act of 1861; tax system based mainly on excise taxes and custom duties; need for Federal revenue declined sharply; under the Constitution, Congress could impose direct taxes; tax debate pitted southern and western Members of Congress; debate resulted in an agreement calling for a tax; without regard to the population of each State; greatly increased the need for revenue; which codified all existing income tax laws; Congress cut taxes 5 times, while still collecting enough revenue; stock market crashed, marking the beginning of the greatest depression; systematically codified the old and new laws; which, although amended many times, is still in effect today.
Exercise 3
Find English equivalents to the following Russian collocations:
Конгресс принял закон о доходах, который восстановил прежние акцизные сборы и ввел налог на доходы физических лиц; после войны потребность федерального правительства в государственных доходах резко сократилась; налогом облагается доход физических лиц, полученный легальным путем; в 1918 году был принят другой закон о доходах, который систематизировал все существующие законы о подоходном налоге; в течение 1920-х бизнес бурно развивался; конгресс систематически приводил в порядок старые и новые налоговые законы.
Exercise 4
Answer the following questions:
What do you know about the Revenue Act of 1861?
What were new excise taxes imposed on during the Civil War?
What happened after the war?
What did the income tax debate result in?
What happened to exemptions and taxes during World War I?
Why were tax rates raised in 1932?
Exercise 5
Guess the meaning of the words by their definitions:
To become smaller, weaker, or less important.
More than normal, necessary, or permitted profit.
To prosper vigorously and rapidly.
A highly organized market for the purchase and sale of stocks and shares, operated by professional stockbrokers and market makers according to fixed rules.
The act or process of making tax laws.
A set of principles or rules.
To establish by law.