- •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
|
government ( n ) |
правительство |
|
revenue (n ) |
доход, денежное поступление |
to receive revenue |
получать доход | |
|
property tax |
налог на имущество |
sales tax |
налог с продаж | |
excise tax |
акцизный сбор | |
income tax |
подоходный налог | |
corporate profit tax |
налог на прибыль организаций | |
social security tax |
налог в фонд социального обеспечения | |
withholding tax |
удерживаемый налог | |
|
source ( n ) |
источник |
|
to levy |
облагать (налогом) |
|
resident alien |
постоянный житель-иностранец |
|
non-resident ( n ) |
нерезидент |
|
to enact |
вводить закон, постановлять |
|
forerunner ( n ) |
предвестник |
|
to be based on smth. |
основываться на чем-л. |
|
progressive (graduated) taxation |
прогрессивное налогообложение |
|
Internal Revenue (Service) |
служба внутренних доходов (налоговый орган) |
|
to assess |
оценивать |
|
to enforce |
проводить в жизнь |
|
seizure ( n ) |
конфискация |
|
prosecution ( n ) |
преследование по суду |
|
Supreme Court |
верховный суд |
|
to apportion |
распределять, делить (пропорционально) |
|
in conformity with |
в соответствии с |
|
amendment ( n ) |
поправка |
|
to authorize |
уполномочивать |
|
fiscal year |
финансовый год |
|
to pass |
превышать |
|
to give up |
отказываться |
|
to reduce |
уменьшать |
|
deduction ( n ) |
удержание, вычет (фин.); скидка |
|
to replace |
заменять |
|
tax bracket |
налоговый разряд |
|
exemption ( n ) |
освобождение ( от налогов ) |
|
to itemize |
перечислять по пунктам, уточнять |
|
to eliminate |
ликвидировать |
|
installment loan |
ссуда с рассрочкой погашения |
tax liability |
задолженность по налоговым платежам | |
|
supporter ( n ) |
сторонник |
|
fairness ( n ) |
справедливость |
|
to implement |
осуществлять |
|
proliferation ( n ) |
распространение |
|
loophole ( n ) |
лазейка |
|
to restore |
возвращать (на прежнее место) |
|
inequity ( n ) |
несправедливость |
|
to reassert |
подтверждать |
|
to accomplish |
осуществлять |
Exercise 2
Find in the text the answers to the following questions.
In what way do federal, state and local governments cover their expenses?
What is the federal government’s chief source of revenue ?
What other federal taxes do you know?
3. What is the federal income tax levied on ?
What is its history ?
4. What happened in 1918 ?
When was the Tax Reform Act signed ?
Was it successful ? Why ?
What are results of the new law ?
Exercise 3
Find the most suitable Russian equivalents to the following English collocations.
Federal, state and local governments cover their expenses mainly through taxation; the income tax has brought in about two-fifths of total federal revenues; certain types of U.S. income of non-residents; the right to enforce tax laws through property and income seizures and through prosecution; Congress was authorized to levy an income tax without apportionment; this was significant in increasing the number of taxpayers; provided they gave up or reduced many popular income tax deductions; the amount of income exempted from taxes for each person dependent on the income tax filer; many itemized tax deductions that were permitted under the previous law were reduced or eliminated; it is limited to filers not covered by a retirement plan at work; to restore confidence in the system by eliminating inequities.
Exercise 4
Find in the text the English equivalents to the following Russian collocations.
Большинство доходов местное правительство получает от налогов на собственность; основным источником доходов федерального правительства был подоходный налог; чтобы поддержать Гражданскую войну, в 1862 году был введен первый закон, касающийся сбора подоходного налога; он (закон) был основан на принципе прогрессивного налогообложения; подоходный налог был объявлен Верховным судом неконституционным актом; впервые сбор внутренних доходов превысил уровень миллиона долларов в 1918 финансовом году; в 1943 году был представлен налог, удерживаемый с зарплаты; ликвидировать налоговый пресс с американцев с низким доходом; налоговые удержания с процентов, выплачиваемых по кредитной карточке; налоговая реформа была проведена с огромным желанием улучшить справедливость системы сбора федерального подоходного налога; различные налоговые скидки, исключения и лазейки сделали прогрессивность нового закона иллюзией.
Exercise 5
Guess the meaning of the words by their definitions.
A compulsory payment to a government to raise revenue, levied on income, property, or goods, and services.
Improved or corrected.
A person who is a citizen of a country other than the one in which he or she lives.
The act or process of substracting.
Injustice or unfairness.
To carry out ( instructions etc. )
To bring down or lower.
Money lent at interest for a fixed period of time.
Income, that obtained by a government from taxation.
To establish by law.
The executive policy-making body of a country or state.
The levying of taxes or the condition of being taxed.