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Раицкая Уч пособие по языку профессии Уровень В...doc
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1.Translate the following sentences into Russian, paying attention to the active vocabulary.

  1. The Government's principal task in the months to come will be to restore the right mix of monetary and fiscal policy.

  2. Florence created the first income tax, complete with personal exemptions and dodges.

  3. The Treasury pocketed more than £11 billion in duty on liquor and tobacco, but now glumly forecasts losses of about £250 million in excise revenue from the Euro shoppers next year.

  4. A new 20p tax rate on the first £2,000 of taxable income will help every taxpayer in the country and specifically targets low earners.

  5. Direct taxes are, as a group, progressive in the UK, taking a larger proportion of the income of richer households.

  6. Customs duties and other charges incurred in respect of the carriage of the goods are also the responsibility of the carrier.

  7. Subsequently, with the cuts in public expenditure, there has been a decline in the overall growth of public service jobs.

  8. When he returned to London it would take months of arguing with some scrupulous clerk of the Exchequer to get it reimbursed.

  9. In part, this is to prevent former high-ranking IRS and Treasury Department officials handling foreign firms' transfer pricing cases.

  10. Corporation tax on capital gains made by companies will be charged as income at the normal corporation tax rate.

  11. This arises due to an inadequate tax base and/or tax evasion by citizens with relatively high incomes.

  12. The value-added tax (VAT) is a general indirect tax on consumption.

  13. Specific and ad valorem taxes have different effects on prices, profits, tax revenues, product quality, product variety, administration, and the distribution of income.

  14. A tobacco tax helps defray the external costs of tobacco consumption, such as diseases contracted by non-smokers and the costs to treat such diseases. This argument is called “negative externalities.”

  15. As Turbosoft were not a limited liability company, the proprietors are personally liable for the losses and could be made bankrupt.

2.Match each word with its translation.

____ deductible

____ exemption

____ income tax

____ partnership

____ amendment

____ limited liability

company

____ value added tax

____ appropriation

____ sole proprietorship

____ IRS

____ public expenditures

____ excise

____ corporation tax

____ public revenues

____ payroll tax

1) ассигнование

2) государственные доходы

3) Налоговое управление (США)

4) акциз

5) товарищество

6) государственные расходы

7) поправка (к конституции)

8) подлежащий вычету

9) налог с доходов корпорации

10) освобождение (от налога)

11) налог на заработную плату

12) компания с ограниченной ответственностью

13) подоходный налог

14) налог на добавленную стоимость

15) индивидуальное частное предприятие