- •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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Tax Code |
Налоговый кодекс |
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the highest norm |
норма высшей юридической силы |
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set (v) |
устанавливать |
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article (n) |
статья |
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to be obliged |
быть обязанным |
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legally (adv) |
законно |
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establish (v) |
устанавливать, учреждать |
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duty (n) |
сбор, пошлина, налог |
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adverse change |
изменение, ухудшающее положение (налогоплательщика) |
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to be applied retrospectively |
иметь обратную силу |
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regulation (n) |
регулирование |
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further (adj) |
1) дальнейший, 2) детальный |
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adopt (v |
принимать (закон) |
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to enter into force |
вступать в силу |
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taxation (n) |
налогообложение |
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matter (n) |
вопрос |
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provision (n) |
положение, статья |
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list (n) |
список, перечень |
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possible (adj) |
возможный |
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charge (n) |
сбор, налог |
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specify (v) |
четко определять |
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introduce (v) |
вводить |
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recall (v) |
отменять, отзывать |
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Tax Agent |
налоговый агент |
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fee (n) |
сбор |
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levy (v) |
взимать, облагать (налогом) |
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circumstance (n |
условие, обстоятельство |
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to give rise |
приводить к |
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tax liability |
налоговая обязанность, задолженность по налоговым платежам |
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fulfilment (n |
исполнение, выполнение |
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due (n) |
пошлина, сбор, налог |
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enforcement (n) |
установление |
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cancellation (n) |
отмена |
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term (n) |
условие |
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offence (n) |
правонарушение |
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appeal procedure |
порядок обжалования |
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various (adj) |
различный, разнообразный |
Exercise 3
Answer the questions:
Where is the highest norm on taxes set?
What does the article 57 of the Russian constitution state?
Why cannot new taxes and adverse changes to taxes be applied retrospectively?
When did the first part of the Tax Code enter into force?
What does Tax Code Part I regulate?
What is the Tax Code intended to regulate?
What does Tax Code Part I set?
What is listed in the Tax Code?
Why is the abolishment of some old taxes introduction new ones foreseen?
When did articles 12, 13, 14, 15 of the Tax Code come into force? Why didn’t it happen earlier?
11.What does Tax Code part II set?
12.What is the system of taxes in Russia?
13. What federal, regional, and local taxes do you know?
14. What other taxes do you think might be expected to be adopted?
15. What information is of primary importance in this Unit?
Exercise 4
Match the following Russian equivalents to the English ones
законно установленные налоги и сборы
каждый обязан платить
устанавливать основы российской налоговой системы
исчерпывающий перечень
налоги и сборы, которые планируется принять
вводить и взимать налоги
налоговые органы.
формы и порядок проведения налогового контроля
права и обязанности налогоплательщиков и налоговых органов
виды налогов и сборов.
условия возникновения и порядок исполнения обязанности по уплате налогов
ответственность за налоговые правонарушения
общие условия установления налогов и сборов
принципы установления, введения в действие и отмены налогов и сборов, как федеральных, так региональных и местных
права и обязанности налогоплательщиков и налоговых органов
порядок обжалования актов налоговых органов, рассмотрения и принятия решения по жалобам налогоплательщиков
Exercise 5
Translate into Russian using active vocabulary
The Tax Code has, in some cases, put the responsibility for the collection and payment of taxes not directly on the taxpayer, but on the entity (лицо) providing the income subject to taxation. Such entities responsible for the payment of taxes are called Tax Agents.
Any action which is allowed by law is legal.
Are the charges for postage stamps in force yet?
The company has established a new system for dealing with complaints
The government obtains revenue through direct taxation (=the taxing of income) and indirect taxation (= the taxing of goods)
We must increase taxation if we want to spend more on education
They charged a heavy tax on imported wine
A tariff is a tax set by a government on general types of goods entering or leaving the country
Duty is used about particular sums of money paid as tax in connection with particular goods or events
I had to pay customs duty on the stereo system I had bought from Japan
In Britain purchase tax was a tax charged on all goods except those necessary for life, such as food, and collected by being added to the price in shops. It was changed to VAT after1973
The rules clearly specify that competitors are not obliged to accept payment charged
If your liabilities exceed your assets your may go bankrupt.
The police are responsible for the enforcement of the law
Exercise 6
Guess the meaning of the words by their definitions
the system of getting money for the needs of a government by means of taxes
the amount of money people pay for the support of their government
a collection of laws or rules
to set up, begin, create
any of various types of tax
to ask in payment
to state exactly, describe fully
any person or organization that has a legal duty to pay tax
to demand and collect tax
the amount of tax debt to be paid
official charges or payments
a monetary charge imposed by the government on persons, entities or property to yield public revenue