Розробили викладачі іноземної мови (за проф. спрямуванням) Альохіна Р.І. та Петренко О.П.

Unit 21. Tax systems

Податкові системи. Закріплення попередніх знань

Ex.1. Нижче перераховано деякі види податків, заповніть пропуски буквами:

1. inc_m_

2. s_l_s

3. inh_rit_nc_

4. c_rp_r_te

5. pr_p_rty

6. v_l_ _ _dd_d

7. _xc_s_

Ex.2. Прочитайте та запам’ятайте новий лексичний матеріал:

depreciation 1) знецінювання 2) зниження 3) знижка за зіпсованість краму (при розрахунках)

quick швидкий, оперативний; негайний, невідкладний

accounting [ə'kauntɪŋ] 1) облік; бухгалтерський облік; звітність

authority повноваження; права; санкція; дозвіл; влада

mention ['menʃ(ə)n] 1. згадувати; посилатися на

local tax місцевий податок; муніципальний податок

duty applicable чинний митний тариф

drafting ['drɑːftɪŋ] складання законопроекту, редакція законопроекту

profits tax податок на прибуток (прибутки)

VAT (value added tax) ПДВ; податок на додану вартість

personal income tax податок на особистий прибуток

payroll tax податок з заробітної плати

import duty ввізне (імпортне) мито, мито на ввезення (товарів)

excise tax акциз; акцизний податок; акцизний збір

subsequently згодом, пізніше, потім

cancel ['kæns(ə)l] 1. 1) відміна, анулювання, скасовування

Ex.3. Прослухайте, прочитайте та перекладіть діалог:

Manager: So, could you just go over depreciation again?

Accountant: Sure. I’ve prepared a quick list of the different types like you asked.

Manager: Great.

Accountant: Ok, let’s see. Well, you know that normal accounting treatment means that a fixed asset has to be written off over its useful life. Basically we look at the cost of the item, and take away its estimated scrap value. Then we use a depreciation method to write it off.

Manager: Yes, of course. It’s five years for computers, I think.

Accountant: Right. Well, as you say, there are different ways of doing this. Er, let’s see, straight line, declining balance, sum-of-the-years’-digits, unit of production, hours of use. If you look at this list, you can see a description of each of these methods.

Manager: Oh yes, I see. Yes, that’s very useful.

Ex.4. Дайте відповідь на запитання:

1. What happens to fixed assets?

2. How do accountants do this?

3. What are the five methods of depreciation the accountant mentions?

1. s_______________ l________________

2. d_______________ b_______________

3. s_______________ -of-the y________________- d________________

4. u_______________ of p________________

5. h_______________ of u________________

Ex.5. Прочитайте та перекладіть текст:

Structure of the tax system

Ukraine has yet to introduce a Tax Code, which is likely to happen in 2004. However, the existing Law “On the System of Taxation”, the current Ukrainian equivalent to a Tax Code establishes the regulatory framework for the operation of the tax system. It contains fundamental norms, albeit not extensive, common to Tax Codes of more developed legal jurisdictions, like, for instance, norms establishing precisely the taxes and mandatory payments due, norms establishing the competence of authorities regarding tax issues, norms providing that reforms to tax laws may only be introduced by tax laws, and norms regulating the entry into effect of reforms to tax laws, to mention a few.

As mentioned above, this law contains the list of state and local taxes and duties applicable. At the time of drafting, there are 20 state taxes and duties, the most significant being corporate profits tax; VAT; personal income tax; payroll taxes; import duties and excise tax. In addition, there are 16 different local taxes and duties, whose value is normally not significant for business. As an encouraging trend, the number of taxes were reduced during the 1997 tax reform (and also subsequently by several other reforms to specific laws), will further reduce, although only slightly in 2004 when two local duties are cancelled and will likely reduce further when the Tax Code is passed, hopefully in 2004. Thus, if this positive trend continues, the number of state and local taxes will reduce to acceptable levels and the administration of taxes by business will become less complicated.

Ex.6. Складіть три запитання до тексту.

Ex.7. Заповніть пропуски:

Local, contains, likely, normally

1. Ukraine has yet to introduce a Tax Code, which is … to happen in 2004.

2. As mentioned above, this law … the list of state and local taxes and duties applicable.

3. In addition, there are 16 different … taxes and duties, whose value is … not significant for business.

Домашнє завдання:

Ex.2. Вивчити новий лексичний матеріал.

Ex.8. Перекладіть подані нижче речення:

1. A tax lived by the government on the income or property of household or businesses.

2. A form of indirect tax which is included in the selling price of a product which is eventually paid by the consumer.

3. The percentage rate at which a tax is levied on income or expenditure.

Ex.9. Підготуйте доповідь про один з податків.

Питання для самоконтролю:

1. Які види податків Ви знаєте?

2. Які п’ять методів знецінення Ви знаєте?

Unit 7. Calculating and tax expense