- •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 assume |
допускать, предполагать |
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to prompt |
подсказывать; внушать |
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pressure group |
влиятельная группа, оказывающая давление на политику |
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to rely on |
Надеяться на |
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marginal rate |
предельная ставка |
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social security |
социальное страхование |
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into the bargain |
кроме того; сверх того; вдобавок |
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non-resident (n)
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человек, не проживающий постоянно в одном месте |
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short term |
краткосрочный период |
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tax relief |
налоговая ставка (разрешенный законом вычет из налогооблагаемой базы) |
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double taxation agreement |
соглашение об исключении двойного налогообложения |
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to alter |
изменять; вносить изменения |
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single (adj.) |
холостой; незамужняя |
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separated (adj.) |
разведенный |
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to entitle (to) |
давать право на что-л. |
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children’s allowance (family allowance) |
пособие на детей |
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spouse (n) |
муж, супруг; жена, супруга |
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salaried employee
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служащий (работник, сотрудник) на окладе |
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wage tax (salary tax) |
налог на заработную плату |
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church tax |
церковный налог |
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to list |
вносить в список; регистрировать |
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solidarity tax
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налог солидарности (введен в Германии для финансирования расходов по воссоединению с Восточной Германией) |
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social insurance |
социальное страхование |
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tax deduction
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налоговый вычет (сумма, которую налогоплательщик может вычитать из валового дохода при расчете налогооблагаемого дохода) |
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to opt (for, between) |
выбирать, предпочитать |
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free-lance (adj.) |
внештатный; свободный |
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to oblige |
обязывать; заставлять, принуждать |
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permanent disability |
постоянная нетрудоспособность |
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tax on trade |
промысловый налог |
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
To be one of the most criticized matters; to be a result of constant modifications prompted by corporate pressure groups; tax rates are progressive as they are in all industrialized countries; to be a continual contentious political issue in Germany; you are generally considered to be a resident for tax purposes; German-sourced income; who are within the first year of a spouse’s death; to be levied for the purpose of supporting the economy of the former GDP; to list a religion on your tax form; health insurance, pension insurance, unemployment insurance and health/nursing care insurance; can be considerably cheaper; the national health system is a family insurance, covering spouse and children; a free-lance professional; may not be classed exactly as.