- •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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PAYE |
Сбор налога у источника |
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to derive (from) |
получать, извлекать |
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social welfare |
социальное обеспечение |
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tax burden |
налоговое бремя |
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to work out |
составлять, выражаться (в такой-то цифре) |
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tax revenue |
государственные доходы от сбора налогов |
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total (adj.) |
общий, совокупный, суммарный |
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GDP (gross domestic product)
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ВВП, валовой внутренний продукт (совокупная стоимость товаров и услуг, созданных внутри страны за определенный период (обычно за год)) |
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relatively (adv.) |
относительно, сравнительно; соответственно |
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to file |
подавать какой-л. документ; регистрировать |
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tax return
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налоговая декларация (подаваемая налогоплательщиком для исчисления причитающегося с него налога) |
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to deduct |
удерживать; вычитать, отнимать |
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applicable (adj.) |
применимый, подходящий |
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unearned income |
непроизводственный доход, рентный доход |
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tax at source |
налог у источника (налог, взимаемый путем вычета суммы налога из общей суммы подлежащего выплате дохода) |
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inheritance (n) |
наследство |
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trader (n) |
торговец |
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purchase (n) |
покупка, приобретение |
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share capital |
акционерный капитал (продается или покупается в виде акций) |
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stamp duty |
гербовый сбор |
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automatic teller machine |
банкомат |
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chargeable (adj.) |
подлежащий оплате |
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gains (n., pl.) |
доходы |
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expenses (n., pl.) |
расход, издержки, трата, затрата |
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to offset |
возмещать, компенсировать |
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free zone |
свободная зона, район беспошлинного ввоза |
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
To be broadly similar to; most people are taxed through the Pay As You Earn (PAYE) system; a high rate applied to top earners; other significant contributors to the national budget; this is somewhat surprising; by working out total tax revenue as a percentage of GDP; to be relatively straightforward; to file annual tax returns as their employer deducts applicable tax at source;
a tax charged on interest earned on bank accounts; to be deducted at source by the banks and savings-institutes; pay a reduced rate depending on the value of property; some of these taxes came in the form of new stamp duties; which includes both normal income and chargeable gains; can be offset against profits.
Exercise 3
Find English equivalents to the following Russian collocations
Большинство людей платят налоги по системе PAYE; люди с небольшим заработком платят меньше налогов; центральное правительство получает большую сумму дохода от уплаты налога на добавленную стоимость; ежегодно 26% государственных доходов тратиться на здравоохранение, 31% на социальное обеспечение и 17% на образование; для того, чтобы сократить уклонение от уплаты налогов; ставка уплаты гербового сбора варьируется в пределах от 0% до 9%; в зависимости от специфики деятельности компании ставка уплаты налога с доходов компании колеблется в пределах от 10% до 25%.