1.2.2. Система налогообложения в России

1

as much as – до

also known as – также известные как

However – однако

Deduct - вычитать

to lower – чтобы понизить

the amount of –сумма, количество

subject to –подлежащих

by reason of – по причине

such as – такой как

recreational vehicles- развлекательное перевозочное средство

0. Прочитайте следующий текст и переведите его на русский язык.

12 Different Taxes That Americans Pay

1) Income Taxes are federal taxes. Some Americans pay as much as 35% of their paychecks to income taxes.

2) Business Taxes also known as corporate taxes are direct taxes levied on the profits of businesses. However, expenses can often be deducted to lower the amount of profits subject to taxes.

3) Property Taxes are imposed on property by reason of its ownership. They are usually paid on real estate but can also be paid on personal property, such as boats, automobiles, recreational vehicles and other business inventories.

4) Payroll Taxes are the taxes that must be deducted from wages paid to employees. Some payroll taxes include federal withholdings, disability insurance, Medicare and other state withholdings.

5) Inheritance Tax also known the “death tax” is a tax that arises from the death of a taxpayer. It is imposed on the transfer of any property or asset transferred as the result of a death.

6) In the United States Capital Gains Taxes is levied on all income generated from a taxpayer’s capital gains, which are profits from the sale of an asset that was purchased at a lower price. The most common capital gains are created from the sale of stocks, bonds, and property.

7) Excise Taxes are based on the value and on the quantity of the product being taxed. Common examples include gasoline, cigarettes, and even CD’s and DVD’s copyright owners.

8) Sales Taxes or Consumption taxes are levied at the point of purchase for specific goods and services. It is usually a percentage determined by the levels of government charging the tax. Due to individual state and local taxes, the exact rate will vary widely by location.

9) Gift Tax is levied on the transfer of property by one taxpayer to another while receiving something with a less than equal value. Selling something at less than its full value or making an interest-free or reduced interest loan may qualify as making a gift.

10) Retirement Taxes is levied by the government to plan a taxpayer’s retirement and could be considered retirement taxes. In the United States they pay into a social security system that provides income to retired workers from the general fund. This tax is regressive as they all pay the same rate up to a specific cap. Then all income above the cap is not taxed.

11) Tariffs - An import or export tariff are paid by the movers of any good through a political border. Typically, it is used to “encourage” local businesses and “discourage” the purchase of foreign goods by increasing the price for the foreign goods.

1

to retire – уходить на пенсию

could be considered - могут считаться

a social security system – система социального страхования

as - так как

up to a specific cap – до определенного уровня

tax – облагаться налогом

Mover – перевозчик

to “encourage” – поощрять

designated - определенный

the restricted area –ограниченная территория

privately - частный

2) Tolls are charged to drivers who cross through designated bridges, tunnels, and even some roads. They usually always paid in fixed amounts each time you drive through the restricted area. Tolls are frequently used for state projects fund but can also be used for privately funded projects.