- •Основы налогообложения
- •Раздел I
- •Objectives of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions:
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary:
- •Unit 3 Text Tax return.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 4 Text Classes of taxes.
- •I. Arrange the words in suitable pairs
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Раздел II.
- •Text (a)
- •Taxation policy
- •I. Answer the following questions:
- •II. Match English words and word combinations from column (a) with Russian words from (b) below:
- •III. Find in the text and write out English equivalents for the following Russian word combinations:
- •IV. Pick up antonyms from (b)
- •V. Supply the articles where necessary.
- •VI. Choose correct prepositions.
- •VII. Open the brackets putting the verbs in the correct form.
- •VIII. Translate into Russian paying attention to the word ‘though’.
- •IX. Translate into English using the following words and word combinations.
- •Vocabulary
- •Text (b)
- •International comparisons of taxation
- •I. Answer the following questions.
- •Vocabulary
- •Unit 2 Text (a)
- •Income taxes
- •I. Answer the following questions:
- •II. Find in the text and translate into Russian:
- •III. Find in the text and write down English equivalents for the following Russian phrases:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •I. Match English words and word combinations from column (a) with Russian words from (b) below:
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •II. Complete the sentences by choosing suitable endings right-hand column.
- •III. Find in the text and write out Russian equivalents for the following combinations.
- •IV. Find in the text and write out English equivalents for the following Russian combinations:
- •V. Fill in articles where necessary.
- •VI. Fill in preportions where necessary.
- •VII. Open brackets, using verbs in the correct tense in the Passive Voice.
- •VIII. Translate sentences, paying attention to the forms of infinitives.
- •Text (b)
- •Vocabulary
- •Unit 4 Text (a)
- •Indirect taxes - sales and vat
- •I. Answer the following questions.
- •II. Match English words and word combinations from column (a) with words from (b) below:
- •III. Find in the text and write out English equipments for the following combinations.
- •IV. Insert prepositions.
- •V. Open the brackets and use the correct form of the verb.
- •VI. Pick up pairs of words.
- •V. Find the construction “Complex Subject” in the sentences and translate into Russian
- •VI. Translate the following sentences, using the construction “Complex Subject” and the following verbs:
- •Vocabulary
- •Text (b)
- •Value added tax (vat)
- •I. Answer the following questions:
- •Vocabulary
- •Unit 5 tax evasion and avoidance
- •I. Answer the following questions.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Translate into Russian.
- •IV. Find in the text and write out English equivalents for the following combinations.
- •V. Fill in prepositions where accessory.
- •VI. Translate into English using active words of the text.
- •VII. Translate the following sentences paying attention to Modal Verbs.
- •VIII. Translate the following sentences into English.
- •IX. Practice translating participles and gerunds in the following English sentences.
- •Text (b) double tax relief agreements
- •I. Answer the following questions.
- •Vocabulary
- •Unit 6 Text basic principles for a system of taxation
- •I. Answer the following questions.
- •II. Arrange the words in suitable pairs:
- •III. Find in the text and write out English equivalents for the following combinations.
- •IV. Find synonyms in the text to the following words.
- •V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
- •VI. Translate into English the following sentences using active words of the text.
- •VII. Retell the text using key words and the plan.
- •Vocabulary
II. Complete the sentences by choosing suitable endings from the right-hand column.
|
Inheritance taxes are taxes … |
That you have to pay in addition to the cost of something you are buying |
|
Income taxes are levied … |
On the money or property that you give to someone else after you die. |
|
Real estate taxes are taxes imposed … |
On total personal net income in excess of some stipulated minimum. |
|
Sales tax is a tax … |
On the rise in value of a product at each stase of manufacture and marketing |
|
Direct taxes are taxes … |
As either direct or indirect |
|
Value-added taxes are taxes … |
Upon immovable property consisting of land, any natural resources, and buildings |
|
Taxes are most commonly classified … |
On persons; they are aimed at the individual’s ability to pay as measured by his income or his net wealth |
III. Fill in prepositions and adverbs where necessary.
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Indirect taxation is a system of collecting taxes … adding an amount to the price … goods and services that people buy.
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Sales tax levied … the manufacture, purchase, sale, or consumption … a specific commodity is known as an excise tax.
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Direct taxes are taxes … persons; they are aimed … the individual’s ability to pay as measured … his income or his net wealth.
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Income taxes are often levied … graduated rates, that is, … rates that rise as income rises.
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Sales tax is a tax that you have to pay … addition … the cost … something you are buying.
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Progressive tax is a tax that takes a larger percentage … money … people with higher incomes than … people … lower incomes.
IV. Read the following statements. Say whether they are true or not.
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Income taxes are imposed on total personal net income.
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Excise taxes are direct taxes.
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Direct taxes are taxes on landowners.
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The individual’s ability to pay is measured by his gross profit.
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Direct taxation collects taxes by adding an amount to the price of goods and services.
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Indirect tax is a tax on a commodity which is collected from the manufacturer or supplier, but is ultimately paid by the consumer.
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Taxes may be either direct or indirect.
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Inheritance taxes are indirect taxes.
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Income taxes have respect to the circumstances influencing the ability to pay of the individual.
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Direct tax is a tax exacted directed directly from the taxpayer.
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Income tax is a tax paid on the money that you earn.
V. Translate into English.
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Налоги бывают двух видов: прямые и косвенные.
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Прямой налог – это налог с доходов или имущества налогоплательщика, взимаемый непосредственно государством.
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Подоходным налогом облагается чистый личный доход человека.
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Налог на добавленную стоимость – это система налогообложения продуктов на сумму стоимости, добавленной на каждом этапе их производства и обмена.
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Косвенный налог – это налог на товары и услуги, выплачиваемый в цене товара или включенный в тариф.
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Налог с оборота – это налог с продаж товаров и услуг.
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Налог с оборота – это косвенный налог.
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Налог на наследство – это платеж, взимаемый государством или местными властями на личное состояние или имущество, полученное после смерти физического лица.
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НДС достаточно удобен, чтобы служить надежным источником дохода для правительства.