- •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
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
Local government is financed by grants from central government funds; to be subject to UK taxation; no matter the citizenship neither the place of residence of the individual nor the place of registration of the company; to be additionally liable to taxation on their worldwide income and gains; only income remitted to the UK is taxed; the bulk of revenues collected by the government; employees, employers and self-employed; to be at the standard rate of 17.5%; profits and capital gains of companies; to be subject to tax at the marginal rate of income tax; the transfer of certain partnership interests at rates of up to 4%; modernized versions of stamp duty; to be charged at rates respectively of up to 4%; any inheritance tax must be paid by the administrators of estate.
Exercise 3
Find English equivalents to the following Russian collocations
Местное самоуправление финансируется из фондов центрального правительства; доходы центрального правительства в основном составляют сборы от уплаты подоходного налога, взносы в фонд социального страхования, от уплаты налога на добавленную стоимость, акцизных сборов, налога с доходов компаний и т.д.; вся прибыль о доходы, полученные на территории Соединенного Королевства, подлежат налогообложению; резидентом считается та компания, которая зарегистрировалась на территории Соединенного Королевства; в зависимости от того, какой доход имеет человек, ставка подоходного налога может изменяться от 10% до 20%; определенные товары и услуги освобождены от уплаты налога на добавленную стоимость; налог на имущество взимается с определенной собственности и имущества умершего лица в размере 40%.
Exercise 4
Answer the following questions:
What is local government financed by?
What central government revenue do you know?
What income and gains are subject to UK taxation?
Who is liable to taxation?
Which company is considered to be a resident?
Which company is considered to be a domicile?
What are four sources of government revenue?
How is charged each of them charged?
What other sources of government revenue do you know?
Exercise 5
Guess the meaning of the words by their definitions
tax payable on the total amount of money received from work done and from investments;
money taken by a government from profits made by companies and corporations;
a tax charged at 15% of the price of goods and services. It can be charged at each stage of the production process, but can be reclaimed by traders and producers. It is finally paid by the consumer;
a tax on certain goods and services sold within a country, such as alcohol and tobacco;
a tax imposed, usually with some exemptions, on any profit made when an asset is sold.
Unit 19. Taxation in germany
Exercise 1
Practise reading the following words and collocation:
a) criticized; themselves; complexity; advisor; approximately; within; spouse; range; relevant; religion; minus; considerably; especially; spouse;
b) constant modifications; corporate pressure groups; frequently; industrialized countries; maximum marginal rate; compulsory fee; social security; into the bargain; continual contentious political issue; tax purposes; short term contractor; German-sourced income; children’s allowances; Married, or widowed employees; salaried employee; social insurance; solidarity tax; health insurance, pension insurance, unemployment insurance and health/nursing care insurance; retirement age; private health insurance policy; permanent disability;
c) to assume; to be modified; to vary; to be generally considered; to be liable to pay tax; to alter; to entitle; to withhold tax; to calculate; to be liable for smth.; to be partly subject to a tax; to oblige.