- •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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social security tax |
налог на социальное страхование |
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the aged (pl.) |
старики, старшее поколение |
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the needy (pl.) |
бедняки; люди, живущие в нужде |
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the handicapped (pl.) |
инвалиды |
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minor (n) |
несовершеннолетний |
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to affect |
оказывать влияние |
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war effort |
военная экономика |
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to withhold taxes |
удерживать налоги из заработной платы |
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to simplify |
упрощать |
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tax return (n) |
налоговая декларация |
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modest (adj.) |
скромный, умеренный |
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Internal Revenue Service (IRS) |
внутренняя налоговая служба США |
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private foundation |
частный фонд (учреждение) |
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economic recovery |
экономическое восстановление |
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income tax liability |
общая сумма налога, подлежащая выплате |
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vast majority |
подавляющее большинство |
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refundable (adj) |
возвращаемый, возмещаемый |
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negative income tax
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негативный подоходный налог (предложение о введении денежных субсидий для семей и одиночек, когда их доход падает ниже гарантированного минимума) |
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reconciliation (n) |
урегулирование |
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to regain to regain lost ground |
восстанавливать вернуть утраченные позиции |
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marginal tax rates |
предельная ставка налога |
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resumption (n) |
возобновление |
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
Payments known as ‘unemployment compensation’ to workers who lost their jobs; tax system was significantly affected by World War II; excess profits being made on the war effort; to simplify tax returns for those with yearly incomes under $5,000; the world’s largest accounting, collection and form-processing organization; Congress passed a law requiring individual taxpayers to use their social security number; to reduce the budget deficits in order to safeguard the economic recovery; to create a fairer tax system while reducing the overall level of the Federal individual income tax; to provide tax reductions that would be distributed equitably among the vast majority of individuals who bear the tax burden; Congress halted the projected future increases in the tax burden.
Exercise 3
Find English equivalents to the following Russian collocations:
Состояние экономики во время Великой Депрессии привело к принятию закона об уплате налога на социальное страхование; старики, нуждающиеся, инвалиды и несовершеннолетние; Вторая Мировая война оказала влияние на систему уплаты подоходного налога; расширить налоговую базу для всех работающих, кроме низкооплачиваемой категории; послабления в налоговой системе были незначительны, т.к. увеличилось количество социальных программ; чтобы упростить работу, были использованы компьютеры; периодически принимались поправки (к закону); чтобы создать более справедливую налоговую систему, был разработан закон; предоставить семьям с детьми значительные льготы.