Unit 9 taxation

Grammar: the Participle I (Ving).

Причастие настоящего времени (Participle I) может выполнять в предложении следующие функции:

- определения, если относится к подлежащему или дополнению и отвечает на вопросы «Что делающий?» или «Что сделавший?»; переводится на русский язык причастием (Pattern 1);

- обстоятельства, если стоит в начале предложения (до подлежащего) и отвечает на вопросы «Что делая?» или «Что сделав?»; переводится на русский язык деепричастием (Pattern 2);

- части составного сказуемого, если стоит в сочетании с любой формой глагола «to Be», образуя таким образом группу времен Continuous Tense; переводится как обычный глагол (Pattern 3).

PATTERNS:

1. The students studying economics learn much of its principles.

Студенты, изучающие экономику, узнают многое о ее принципах.

2. Participating in seminars the students improve their knowledge.

Участвуя в семинарах, студенты повышают свои знания.

3. Now we are working in a computer class.

Сейчас мы работаем в компьютерном классе.

Exercise 1. Translate the sentences into Russian:

1. Asking questions we want to get some additional information about the subject

of the discussion.

2. Economic situation in the country is gradually improving.

3. Reading an article Jane usually makes notes which can be used in her future

paper she is now working at.

4. The economists discussing the economic model of the country development

couldn’t come to the same opinion.

5. The staff manager interviewing Dolores was pleased with her knowledge of how

to advertise the products of the company.

6. Being a communicative person she finds no difficulties in contacting people.

7. The specialists organizing the exhibition of economic achievements are sure it

will be a success.

Exercise 2. Choose the sentences with:

a) the Gerund; b) the Participle; c) the verb in the Continuous Tense.

1. Using a computer makes your work more productive.

2. Using a computer he could do his work much quicker.

3. We know of Mr. Brown’s being always helpful.

4. The library is serving the students from 2 till 7 p.m. today.

5. He found some difficulties in choosing his future carrier.

6. Choosing her future profession Jane visited some different colleges and read the informational leaflets.

Exercise 3. Read the text. Write out and translate the underlined words.

TAXATION

Taxation is a part of economics. No state can live without it because the money the population of the country pays in the form of taxes makes the main part of the state budget. With the help of taxation the state can pay wages to its employees, pensions to senior citizens; it takes care of children’s education. Taxation gives the chance to build roads, hospitals etc.

The first taxes appeared in England in the period of industrial revolution when building roads and transport systems became the necessity. The first tax was called “road tax”. Becoming the necessity it soon made the main item of expenditures on state development.

The main problem of taxation is how much the tax must be and should it be the same for different social groups of population. Having different income people can’t pay the same tax. This opinion of the leading economists is being strongly discussed in many countries. They think rich people having much money and property should pay more while the poor shouldn’t pay any or at least much less. Their opponents say it might be unjust because some people don’t want to work and they got used to live on social grants which are paid to them from taxes taken from those who work.

Listening to the lecture the students made notes* because they knew that they would be discussing the subject later. Expressing their own point of view* has become a good tradition of Mr. Brown’s tutoring. Of course, the main part of the discussion will touch the problem of the tax sum and its distribution among different social groups.

*Notes to the text:

to make notes – делать пометки (записи);

a point of view – точка зрения.

Exercise 4. Using the text fill in the proper preposition where necessary:

1. She could quickly pick up the students’ slang … the help of her roommates.

2. The skill to contact … people is necessary for any manager.

3. People often face economic difficulties … the period of reforming.

4. Some most talented students can get education grants paid … them by sponsors.

5. Listening … classical music made Dolores happy.

Exercise 5. Choose the proper word to fill in the blank:

a) distribution; b) wages; c) opinion; d) taxation; e) item; f) income.

1 … is a necessary part of any country budget.

2. People get … for their work.

3. Taxation is the main … of expenditures on social life.

4. The … of this company is constantly increasing.

5. Jane wanted to know Dolores’s … of how to organize a profitable business.

6. The item of today’s discussion is the … of expenditures on social needs.

Exercise 6. Choose the right answer to characterize taxation policy in Russia. See if you know it!

1. Who doesn’t pay taxes in Russia?

a) everybody does; b) children; c) pensioners;

d) those who don’t work (e.g. housewives, unemployed etc.)

2. Is the tax sum the same for all groups of Russian population?

a) Yes, it is; b) no, it isn’t.

3. Which is a tax sum in Russia?

a) 20 %; b) 10 %; c) 13 %; d) 28 %.

4. Are the goods which you buy taxed?

a) Yes, they are; b) no, they aren’t; c) only some of them.

5. Do you pay an extra tax for your purchase?

a) No, I don’t$

b) Yes, I do. I should pay 5 % for each purchase.

c) Yes, I do. I should pay 1 % to the total sum of the purchases.

6. Is there a tax on property?

a) No, there isn’t; b) yes, there is; c) it depends on its price.

Exercise 7. After the discussion in your group (Exercise 6) try to characterize the taxation system in Russia in the form of a short story.

Grammar Revision

(Tenses)

Task 1. Read the text and translate it. Write out the sentences:

a) сontaining the Present Continuous Tense;

b) сontaining the Present Perfect Tense.

CHRISTMAS

Christmas is coming. Everybody in the family is excited and happy. The family is looking forward to Jane’s coming home for the holiday. Jane hasn’t been at home for almost half a year and her parents missed her greatly. The father is counting the days out to see his daughter back. The mother is planning what to cook to please their dear girl. Of course, it will be turkey mixed with mushrooms and potatoes, an apple pie, an Irish pie, strawberry cake and much fruit.

Her other concern is the presents. She is going shopping and putting an eye on* what she is going to buy. Jane has always dreamt of amber necklace and earings. Amber is not easy to find in Glasgow and it is rather expensive. But if Jane wishes to have them so much she will certainly buy these things for the present. She had saved some money for Christmas presents. The girl will be so happy.

She knows very well what her husband would like to have. A pipe. Certainly, a pipe. He is collecting them, though he doesn’t smoke. Every Christmas he gets a new pipe and that makes him happy.

Her parents are also coming from Canada. Her mother will get Scottish scarf and her father a pair of woolen socks. Though they have lived in Canada for more than 20 years, they like things of English or Scottish production. They say there is no better quality than English. The father is also looking for gifts. He has his own plans and keeps them in secret. In some days he will bring a Christmas Tree and Christmas Stockings, for presents. The decoration will have been done before Jane comes home.

* Note to the text:

to put an eye on smth – присматриваться к чему-либо.

Task 2. Find the sentences which are false to the text.

1. Jane will soon come home.

2. Her mother is cooking many tasty things.

3. Jane likes a strawberry pie.

4. Amber is popular in England and one can buy it everywhere.

5. Every year the father gets pipes because he is collecting them.

6. The grandparents live in Canada, but they come to England at Christmas.

7. The father tells everybody what he is going to buy for Christmas presents.

8. A scarf of British production will be the best present for the grandmother.

Task 3. Ask your friend:

1. How he (she) is going to celebrate the New Year and Christmas;

2. What presents he (she) would like to get;

3. What he (she) is going to cook;

4. If he (she) has bought any presents for friends and relatives;

5. If he (she) has bought a Christmas tree.

Question Pattern A. – How are you going to celebrate the New Year? B. – I’ll join my friends and we’ll go to the club.

SUMMARIZING TEST

TASK 1. Выберите слово для заполнения пропуска в тексте:

The students who came to the University to study ….. know what they want. Their ….. is to become good specialists in ….. . At the University they have lectures, seminars, practical classes and ….. which they like most of all. During the discussions they can ….. what they ….. of this or that problem. These discussions help them to make the first steps in business that is why they are usually ….. .

active; discussions; think; management; say; task; business.

TASK 2. Выберите нужное местоимение из предложенных:

1. ..… is knocking at the door.

a) anybody b) nobody c) somebody

2. This University is old, ….. was founded in the 17-th century.

a) he b) it c) this

3. The students like Mr. Brown: he always tells ….. many

interesting facts about business.

a) us b) him c) them

TASK 3. Выберите перевод сказуемого:

4. The research into the market was being done for some months.

a) проводится b) проводился c) будет проведено

5. The article has already been published in economic press.

a) будет опубликована b) публикуется c) была опубликована

6. The students are usually given the questions for the seminars beforehand.

a) дают b) давали c) дали

TASK 4. Выберите английское предложение, эквивалентное русскому:

7. Если едешь за границу, надо узнать больше о традициях страны.

a) If you go abroad you should learn as much as possible about the country’s

traditions.

b) If you go abroad you have to learn as much as possible about the country’s

traditions.

c) If you go abroad you will be able to learn as much as possible about the

country’s traditions.

8. Мне задавали много вопросов о моей работе.

a) I am asked many questions about my job.

b) I was asked many questions about my job.

c) I asked many questions about his job.

9. Экономическая ситуация постепенно улучшается.

a) Economic situation is gradually being improved.

b) Economic situation is gradually improving.

c) Economic situation was gradually improved.

TASK 5. Выберите правильный перевод данных английских

предложений:

10. On the first day the students were acquainted with the University

traditions and regulations.

a) В первый день студентов знакомят с университетскими

традициями и правилами.

b) В первый день студентов ознакомили с университетскими

традициями и правилами.

c) В первый день студентов ознакомят с университетскими

традициями и правилами.

11. If one wants to get a well-paid job he has to show his skills and abilities.

a) Если хочешь получить высокооплачиваемую работу, нужно

проявить свою квалификацию и способности.

b) Если хочешь получить высокооплачиваемую работу, нужно

иметь квалификацию и способности.

c) Получить высокооплачиваемую работу могут только

квалифицированные и способные люди.