- •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
|
In terms |
с точки зрения, в плане |
|
Assets (n) |
активы |
|
Partnership (n) |
товарищество |
|
Single proprietorship
|
не корпоративная компания, принадлежащая одному лицу |
|
Extention (n) |
зд. объединение |
|
Primaralily (adv) |
главным образом |
|
Via (prep) |
путем, через |
|
Securities (n) |
ценные бумаги |
|
Relatevly (adv) |
относительно |
|
Applicable (adj) |
применимый |
|
Average (adj) |
средний |
|
Marginal rate |
предельная ставка |
|
Relevant (adj) |
уместный, подходящий |
|
Overall (adv) |
в общем и целом |
|
Virtually (adv) |
фактически |
|
Equal to (adj) |
равный |
|
Measure (v) |
измерять |
|
Dramatic (adj) |
яркий, внушительный |
|
Instance (n) |
пример |
|
Concern (v) |
касаться |
|
Depreciation (n) |
амортизация |
|
Eventually (adv) |
в конце концов, в конечном итоге |
|
Charge off (v) |
списывать |
|
IRS (Internal Revenue Service) |
Служба Внутренних Доходов |
|
Vexing (adj) |
неприятный |
|
Inventory (n) |
стоимость запасов товаров, товары |
|
Rapidly (adv) |
быстро |
|
Stock (n) |
склад, запас |
|
Delivery (n) |
доставка |
|
Relevant cost |
достоверная цена |
|
Mixture (n) |
смесь |
|
Acountant (n) |
бухгалтер |
|
Assume (v) |
полагать |
|
Without regard |
без учета |
|
Actual (adj) |
фактический, действительный |
|
Impact (n) LIFO = last in first out FIFO = first in first out |
влияние, воздействие
|
|
Suggest (v) |
полагать |
|
Moderate (adj) |
умеренный |
|
Sacrifice (v) |
жертвовать |
|
Improve (v) |
улучшать |
|
Appearance (n) |
внешний вид |
|
Financial statement |
финансовый отчет |
Exercise 3
Study the graph and answer the questions
What line shows average tax rates in the graph?
What is the difference between marginal and average tax rates?