- •Основы налогообложения
- •Содержание
- •Раздел I.
- •Раздел II.
- •International measurement of personal income taxes (b) …………………. 26
- •Раздел III.
- •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.
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •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.
- •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.
- •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:
- •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:
- •IV. Find synonyms from (b) below:
- •V. Find antonyms to the words in the text:
- •VI. Choose correct prepositions and make up sentences:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •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.
- •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.
- •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.
- •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
I. Answer the following questions:
Is NIC related to people’s income?
Who pays further contribution for the workers in paid employment?
What were these payments for at first?
How can you characterize the additional contribution the citizens pay now?
How did these payments begin?
What do most countries think about this system?
What approach has been taken by the newly emerging industrialized countries?
II. Complete the sentences by choosing suitable endings right-hand column.
All workers and employers put … |
.. effective social security systems. |
A number of the world’s poorest countries are unable to operate … |
… a different approach, however.
|
A national insurance contribution or a social security payment is simply … |
… an additional tax. |
Some of the newly emerging industrialized countries have taken … |
… substantial proportions of their wages into a special fund. |
Though there has been some cutting back in the past decade, there is … |
… nevertheless broad agreement that the system is valuable and that it provides an important safety net for those in net or in retiment. |
III. Find in the text and write out Russian equivalents for the following combinations.
Additional contribution; specific purposes; basic health care; related to income; possible future deprivation; social security payment; industrialized nations; to operate effective social security systems; sub-stantial proportions; the release of funds; the newly emerging industrialized countries.
IV. Find in the text and write out English equivalents for the following Russian combinations:
Пособие от государства; принудительное страхование; система страховки; откладывают значительную часть зарплаты в специальный фонд; развивающиеся страны; вероятнее всего зависит от дохода; снимать деньги со счета на определенные цели; помимо подоходного налога; получила распространение в большинстве промышленно развитых стран; принудительное накопление; для личного пользования.
V. Fill in articles where necessary.
Some of … newly emerging industrialized countries have taken … different approach.
There may be … further payment from … employer.
… individuals pay … additional tax which may be … same for everyone.
… idea was generated by … UK and spread to … most industrialized countries.
… number of the world’s poorest countries cannot afford social security systems.
On … retirement … money is given back to … individual for his or her own use.
Malaysia has one of … highest rates of housing construction in … world.
It is … kind of compulsory saving for … wage earners.
VI. Fill in preportions where necessary.
NIC is likely to be related … their income.
The idea spread … most industrialized countries.
In addition … income tax, cilizens pay other taxes.
A scheme exists, and all workers and employers put money … a special fund.
Investment … and release … the fund have enableв people to build houses of their own.
The contributor receives tax-free interest … the accumulated funds.
… retirement, the money reverts … the individual … his / her own use.
Allowances … the state are paid … times … need.
Compulsory insurance is levied by government … possible future deprivation.