РОССИЙСКАЯ ФЕДЕРАЦИЯ
МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ
ФЕДЕРАЛЬНОЕ АГЕНСТВО ПО ОБРАЗОВАНИЮ
ГОСУДАРСТВЕННОЕ ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ
ВЫСШЕГО ПРЕФЕССИОНАЛЬНОГО ОБРАЗОВАНИЯ
«ТЮМЕНСКИЙ ГОСУДАРСТВЕННЫЙ УНИВЕРСИТЕ»
ИНСТИТУТ ДИСТАНЦИОННОГО ОБРАЗОВАНИЯ
СПЕЦИАЛЬНОСТЬ
«НАЛОГИ И НАЛОГООБЛАЖЕНИЕ»
К О Н Т Р О Л Ь Н А Я Р А Б О Т А
По предмету:
Иностранный язык
Выполнила:
Студентка 1 курса
1 семестр
Ерёмина А.В.
Нягань, 2009
Контрольная работа №1
№1
| 1) taxation | c) [tæk’seiʃ(ə)n] |
| 2) income | g) [inkəm] |
| 3) avoidance | i) [ə’vɔid(ə)ns] |
| 4) partnership | a) [pa:tnəʃip] |
| 5) budget | j) [bɅʤit] |
| 6) profit | e) [prɔfit] |
| 7) revenue | b) [revinjui] |
| 8) taxpayer | d) [tæks’peiə] |
| 9) numerous | f) [nju:mərəs] |
| 10) significant | h) [sig’nifikənt] |
№2
a)
Существительные Nouns | Глаголы Verbs | Прилагательные Adjectives | Наречия Adverbs |
| location | locate | local | locally |
| delinquent | |||
| government | govern | ||
| taxpayer | |||
| taxation | |||
| individual | individual | ||
| deduction | deduct | ||
| calculate | |||
| tax | tax | ||
| personality | personal | ||
| regulation | regulate | Regular | regularly |
| payment | Pay | ||
| legislation | legislate | legislative | legislatively |
| collect | Collective | ||
| regulation | regulate | Regular | regularly |
| legal | |||
| extreme | --------------------------- | Extreme | extremely |
| politics | Political | ||
| practice | Practical | practically | |
| independence | independent | ||
| corruption | corrupt | Corrupt | |
| providence | provide | ||
| finance | finance | ||
| investment | invest | ||
| declaration | declare | ||
| federal | |||
| consumer | consume | ||
| levy | levy | ||
| distribute | |||
| modify | |||
| progress | progressive | ||
| character | characterize | ||
| employer | employ | ||
| Typical | typically | ||
| Insurance | insure | ||
| security | secure | Secure | |
| Wealth | wealthy |
b)
| Глагол | Перевод | Абстрактное существительное | Перевод |
| To reduce | Уменьшать | Reduction | Уменьшение |
| To collect | Коллекционировать | Collection | Коллекция |
| To consider | Соображать | Consideration | Соображение |
| To corporate | Corporation | Корпорация | |
| To produce | Производство | Production | Производство |
| To discourage | Обескураживать | Discouragement | Обескураживание |
| To invest | Вкладывать | Investment | Вклад |
| To operate | Operation | Операция | |
| To value | Ценить, оценивать | Value | Ценность |
| To charge | Обвинять | Charge | Обвинение |
| To pay | Оплачивать, платить | Payment | Оплата |
| To compensate | Возмещать | Compensation | Возмещение |
| To protect | Защищать, отстаивать (права) | Protection | Защита |
| To minimize | Minimizement |
c)
| Абстрактное существительное | Перевод | Глагол | Перевод |
| Objection | Возражение | To object | Возражать |
| Modification | Видоизменение | To modify | Видоизменять |
| Provision | Снабжение | To provision | Снабжать |
| Expansion | Расширение | To expand | Расширять |
| Definition | Определение | To define | Определять |
| Development | Развитие | To develop | Развивать |
| Formation | Формирование | To form | Формировать, образовывать |
| Application | Применение | To apply | Применять |
| Advisor | Совет | To advise | Советовать |
| Agreement | Соглашение | To agree | Соглашаться |
| Trader | Торговля | To trade | Торговать |
| Separation | Отделение, разделение | To separate | Отделять |
| Restriction | Ограничение | To restrict | Ограничивать |
| Management | Управление | To manage | Управлять |
| Statement | Заявление | To state | Заявлять |
| Contribution | Способствование, помощь | To contribute | Способствовать |
№3
| Притяжательный падеж существительных | ||
| 1 | The profits of a corporation | The corporation’s profits |
| 2 | Revenues of the federal government | The federal government’s revenues |
| 3 | The expenditure of a public authority | A public authority’s expenditure |
| 4 | The economic welfare of the community | The community’s economic welfare |
| 5 | The decision of the government | The government’s decision |
| 6 | The tax return of Mr. Jones | Mr. Jones’ tax return |
| 7 | Personal income of Mr. Ivanov | Mr. Ivanov’s personal income |
| 8 | The order of calculations | Calculation’s order |
| 9 | The principles of tax system | Tax system’s principles |
| 10 | The rights of tax payers | Tax payers’ rights |
№4
| Русские выражения | Их английские эквиваленты |
| 1) проводить аудиторскую проверку | g) to conduct audits |
| 2) виновные в неуплате налогоплательщики | f) delinquent taxpayers |
| 3) отвечать потребностям | i) to meet the needs |
| 4) сниженные налоговые ставки | a) reduced tax rates |
| 5) прямые налоги | g) direct taxes |
| 6) право конфискации | h) the power of seizure |
| 7) незаконное уклонение от налоговых обязательств | d) tax avoidance |
| 8) налоговое бремя | c) tax burden |
| 9) нести расходы | e) to bear the cost |
| 10) косвенные налоги | b) indirect taxes |
№5
| Русские выражения | Их английские эквиваленты |
| 1) налоговое законодательство | c) tax legislation |
| 2) налоговая льгота | f) tax benefit |
| 3) налоговая декларация | a) tax return |
| 4) ведомство по сбору налогов | i) tax administration |
| 5) ставка налогообложения | b) tax rate |
| 6) государственные доходы от сбора налогов | g) tax revenues |
| 7) налоговый платеж | d) tax payment |
| 8) незаконное уклонение от уплаты налогов | g) tax evasion |
| 9) налоговый кодекс | e) tax code |
| 10) учетный год налогообложения | h) tax year |
№6
1) There are different types of taxes that citizens have to pay.
2) There were certain times in the Middle Ages when the Government didn’t levy taxes.
3) There are many historic records about taxation.
4) There is a certain tax rate for each type of tax.
5) There are various important roles that taxes perform.
6) There will be the time when all people will pay taxes regularly.
7) There will be no double taxation in this country in some years.
8) There are legal ways to minimize the amount of taxes.
9) Some years ago there was no gift inheritance tax in Russia.
10) There was tax holiday in the company last year.
№7
1) Each country has the system of taxation that helps to pay for various social needs.
2) Taxes are simply the preferred method of paying for common defense and general welfare of the state.
3) Tax has an extremely long-established history.
4) In many pre-monetary societies taxes are owed in labor.
5) Taxation in labor is the basis of the Feudal system in medieval Europe.
6) King Solomon pointed to the need of taxes for civil purposes and these amounts were increased during times of foreign occupation.
7) Many taxes were originally introduced to fund wars and are still in place today.
8) The ancient Egyptians had the most intense tax system. Crain was taxed. So are fruit, honey, and fish. Beer is taxed too.
9) An ad valorem tax is one where the tax base is the value of a good, service, or property.
10) An excise tax is an alternative to ad valorem taxation.
№8
| Положительная степень прилагательного | Сравнительная степень прилагательного | Превосходная степень прилагательного |
| Intense | More intense | The most intense |
| Significant | More significant | The most significant |
| Little | Less | The least |
| Important | More important | The most important |
| Good | Better | The best |
| Sophisticated | More sophisticated | The most sophisticated |
| Old | Older | The oldest |
| Independent | More independent | The most independent |
| Fascinating | More fascinating | The most fascinating |
| Wise | Wiser | The wisest |
| Progressive | More progressive | The most progressive |
| Wealthy | Wealthier | The wealthiest |
| Bad | Worse | The worst |
| Purposeful | More purposeful | The most purposeful |
| Poor | Poorer | The poorest |
| Rich | Richer | The richest |
| Many | More | The most |
| Clever | Cleverer | The cleverest |
№9
1) What are taxes?
2) What are the purposes of direct and indirect taxation?
3) Are businesses equally taxed?
4) How is taxation levied in the UK, RF, USA?
5) What taxes to the federal budget are paid?
6) What bodies collect taxes?
7) What is difference between the tax evasion and tax avoidance?
8) In what situations can incomes be taxed twice?
9) What major tax document has been worked out to regulate taxes in Russia?
10) What are the main taxes in Russia now?
№10
| Предложения | Вопросы к ним |
| 1) Taxes are a compulsory financial contribution by a person or body of persons towards the expenditure of a public authority. | Are taxes a compulsory financial contribution by a person or body of persons towards the expenditure of a public authority? |
| 2) In modem economies taxes are the most impotent source of government revenues. | What are taxes in modern economies? |
| 3) Taxes on income (i.e. on wages, salaries, profits, dividends, rent and interest) and on capital are known as “direct” taxes. | What taxes are known as “direct” taxes? |
| 4) Taxes on commodities or services are known as “indirect” taxes. | What taxes are known as “indirect” taxes? |
| 5) Taxes are considered to have three functions: fiscal, economic and social. | How many functions do taxes have? |
№11
a)
| Предложение | Отрицательная форма | Вопросительная форма |
| 1) In the United States of America nearly all of the federal government’s revenues come from taxes. | In the United States of America nearly all of federal government’s revenues do not come from taxes. | In what country do all of the federal government’s revenues come from? |
| 2) By far the most important source of tax revenue is the personal income tax. | By far the most important source of tax revenue isn’t the personal income tax. | What is the most important source of tax revenue? |
| 3) Gross receipts from corporate income taxes yield a far smaller percentage of total federal receipts. | Gross receipts from corporate income taxes do not yield a far smaller percentage of total federal receipts. | What do gross receipts yield from corporate income taxes? |
| 4) Individual states levy their own taxes. | Individual states don’t levy their own taxes. | Where do individual states take taxes? |
| 5) The profits of a corporation are liable to federal and sometimes state corporate income taxes. | The profits of a corporation are not liable to federal and sometimes state corporate income taxes. | Are the profits of a corporation liable to federal and sometimes state corporate income taxes? |
| 6) The United Kingdom operates a “scheduler” system. | The United Kingdom doesn’t operate a “scheduler” system. | What system does the United Kingdom operate? |
| 7) Taxable income from different sources is calculated and taxed under the rules of a particular “schedule”. | Taxable income from different sources is not calculated and taxed under the rules of a particular “schedule”. | What is calculated and taxed under the rules of a particular “schedule”? |
| 8) Tax assessments are normally based on returns issued by the Board of Inland Revenue (referred to simply as “Inland Revenue”) for completion by the taxpayer. | Tax assessments are not normally based on returns issued by the Board of Inland Revenue for completion by the taxpayer. | What is tax assessments based on? |
b)
1) Russian tax system underwent significant changes during the last few years.
2) Russian Government already has worked out the Tax Code and adopted a number of related laws but it still works to improve tax administration, to close the loopholes for tax evasion.
3) Some businessmen consider the system complicated and unfair.
4) Revenue from the single social tax usually goes into three funds: for pension, medical and social insurance.
5) Business community welcomes UST (Unified Social Tax) introduced some years ago.
6) In the nearest future the Russian Government will want to create condition when business thrives and budget tax revenue grows.
7) The main taxes in Russia will be VAT, tax on profit, excises, income tax, and unified social tax, tax on property and tax on minerals mined.
8) People believe that in future the government will reduce the tax rates, will create incentives for the employers not to evade taxes, not to disguise their activities, to state the true amounts of their employees’ wages.
9) Personal incomes in Russia usually are levied by a flat 13 percent tax rate, which are the lowest in Europe.
10) As a rule, VAT is charger at rate of 10 percent from foodstuffs and goods for children.
№12
| T | F |
| 1) There were no taxes in pre-monetary societies. | + |
| 2) King Solomon was the first who spoke about the necessity of taxes. | + |
| 3) In the Middle Ages there were self supporting countries which didn’t levy taxes. | + |
| 4) American Tax code has never been changed. | + |
| 5) Social Revolution didn’t destroy the tax system of Russia. | + |
| 6) The first decrees on taxation issued by the Soviet Government were income tax on monthly wages, the public taxes on rural proprietors and other. | + |
| 7) Russian tax system was partially destroyed in1941-1960. | + |
| 8) The tax system that works in Russia today was put in practice in 2000. | + |
| 9) There were 20 laws in the basis of the Russian tax system. | + |
| 10) The Tax Code of the Russian Federation is not adopted yet. | + |
№13
In 1985, the government of Jamaica embarked on a comprehensive tax reformed system. This reform included changes in the personal income tax, the company tax, and indirect taxes. The reforms of the personal income tax were particularly profound. A complicated, narrowly-based individual income tax levied under tax code was replaced by a broadly-based single-rate tax in 1986. Before the reform, the highest marginal tax rate of 60 per cent was reached at the relatively low tax base of less than three times per capita GDP. The provisions of the employees were complicated, with no standard deduction and sixteen separate credits. In addition, employers could grant nontaxable allowances to reform. The resulting tax system was difficult and costly to administer and (to contain) important disincentives; evasion and avoidance all but negated the progressivity of the statutory rate structure.
Under the progressive statutory rate, the complex rate structure was replaced with a single rate of 33 1/3 percent; the 16 tax credits were replaced with a standard deduction equal to two times per capita GDP; most non-taxable allowances were incorporated into the annual income level; and interest income was included in the tax base. The major changes in the tax law introduced in 1985 remain unchanged making the present-day tax system stable and conducive to the economic development.
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