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| Кафедра "Иностранные языки-3", автор-составитель Шишкевич С.А. Контент по дисциплине "Иностранный язык" - английский язык - для студентов II курса заочной формы обучения по специальности "Налоги и налогообложение". Основной целью обучения студентов английскому языку в неязыковом вузе является овладение ими навыками практического владения этим языком, что предполагает формирование умения самостоятельно читать и понимать литературу по специальности с целью извлечения информации из иноязычных источников. В условиях заочного обучения такие виды речевой деятельности, как устная речь (говорение и аудирование) и письмо используются на протяжении всего курса как средство обучения. Перевод (устный и письменный) на протяжении всего курса обучения используется: а) как средство обучения; б) для контроля понимания прочитанного; в) в качестве возможного способа передачи полученной при чтении информации. Поскольку лица, обучающиеся на заочном отделении вуза, имеют иногда значительный перерыв в изучении иностранного языка, и уровень их подготовки по данной дисциплине очень различается, данный контент включает грамматический и лексический материал, необходимый для овладения умениями и навыками чтения и понимания литературы по данной специальности («Налоги и налогообложение») соответственно программе вуза. Module I Задание 1. Прочитайте, переведите текст и ответьте на вопросы. Text Income Taxes Taxes on income from earnings are the most obvious and immediate taxes which most individuals pay. In most countries, the tax is progressive. The larger one's earnings, the higher the rate of tax levied. A government usually fixes allowances, which can be set against income before tax is payable. Tax is then 29 levied at higher rates as income rises up to a final top rate. There may be many bands, rising increasingly from just a few per cent to rates up to 70% or 80% for the highest earners in some countries. For one year in the U.K. in the 1970s an additional tax levy taxed the highest earners at more than 100%. This meant that the tax-payer, as well as losing the whole of his or her income after a particular point, also paid, in effect, a levy on wealth. The tax at which the highest rate is paid by the individual is known as the 'marginal rate'. This is important when paying tax on income which may be received gross (without the expenses being deducted). In recent years governments have tried to simplify income taxes and take the lowest earners out of the tax equation altogether. There has also been a trend away from direct taxes on income to indirect taxes, which are generally, though not entirely, optional. All indirect taxes on a particular good or service are levied at one rate, and are never progressive. Some items, which are regarded as necessities, are free of indirect taxes in some countries. Taxable income is not calculated in the same way in every country. A wide range of income may or may not be subject to tax. There is a basic qualitative difference in what income is liable to tax. Some countries have a global approach to taxation. This means that an individual resident in a particular country pays tax in that country on his or her income, wherever in the world it arises. For instance, an actor, writer or even a businessman may have income in any one tax year from a number of countries. Where he is resident in a country with global taxation he must declare all his income to the tax authorities, who will then tax him on the total. The USA, the UK and most advanced industrialized countries have global systems of taxation. Other countries (Singapore and Malaysia are examples) have a territorial system of tax. This means that income is only taxed in the country when it is transferred there. For instance, if an individual has savings offshore, or dividends from investments, and leaves that income offshore, it is not liable for tax. Income tax may simply be paid to the central government. A pay-as-you-earn system (PAYE), first originated in the UK, is 30 being used by an increasing number of countries. Its chief advantage is efficiency: as tax is deducted before salary or wages are paid, avoiding payment is difficult. Furthermore, employers effectively become unpaid tax collectors. PAYE can operate only when the tax payer is employed by someone else. The self-employed must pay directly. Some governments collect a basic amount through PAYE, with a much larger proportion paid annually after the end of the tax year when the individual's tax form is submitted. Many governments offer some form of PAYE to the self-employed, or at least impose it on lower-paid workers who might have difficulty in finding a lump sum once a year. Income tax is not always levied simply at a national level. The USA has state and federal income taxes. Local income taxes are favored in some countries. Local and national services have to be funded. The money may be paid for these by central government from the total tax it raises, or by a local tax on property values, or sales, or through a flat-rate head tax, as in the community charge. Income tax has the advantage over this: it is most directly related to ability to pay, but it is not popular with the public. It is difficult, it must be admitted, to devise any tax which is popular, but a flat-rate head tax, levied on earners and non-earners alike, is perhaps the least popular. A flat-rate head tax, in contrast to progressive income tax, is regressive, most affecting those least able to pay. Notes: earnings – заработки obvious – очевидный rate – ставка налога to levy – взимать налог, облагать налогом, налог allowance – пособие, льгота band – диапазон percentage – доля в процентах additional – дополнительный gross –без вычета расходов, гросс entirely – полностью goods – товары to regard – считать, рассматривать necessities – товары первой необходимости liable (to) – подлежащий (налогообложению) to approach – подходить; трактовка, подход total – общий PAYE – выплата подоходного налога при получении зарплаты to originate – происходить efficiency – эффективность salary – жалованье, зарплата служащего to avoid – избегать to employ – нанимать на работу annually – ежегодно to submit – предоставлять, подавать Questions: 1. What did you learn about income tax in the first lines of the text? 2. What usually happens before tax is payable? 3. How is tax levied as income rises up? 4. What is a marginal rate and why is it important? 5. How have governments tried to simplify income taxes? 6. What is a modern trend in taxation? 7. What is the basic qualitative difference in what income is liable to tax? 8. What is a global approach to taxation? 9. What is a territorial system of tax? 10. What are the advantages of PAYE? 11. When can't the PAYE system operate? 12. What advantage has income tax over local tax on property, sales or a flat-rate head tax? Задание 2. a) Прочитайте и переведите на русский язык словосочетания. Income from earnings; the rate of tax levied; to set allowances against income; a final top rate; a levy on wealth; marginal rate; direct taxes on income; a wide range of income; income liable to tax; a global approach to taxation; any one tax year; tax authorities; to tax on the total; to make an allowance; a territorial system of tax; an increasing number of countries; to deduct tax before salary is paid; unpaid tax collectors, a flat-rate head tax. b) Переведите сочетания слов на русский язык, обращая внимание на способ образования степеней сравнения. A more complex tax regime; the most complex taxation; a bigger amount of money; the heaviest level of taxation; the most important tax; the least desirable social priorities; the less popular taxes; the highest standard of living; a lower tax rate; a heavier tax burden; the highest rate of income; the lowest earners; the least popular means; a much larger proportion. Задание 3. Переведите предложения и выберите правильный вариант, обращая внимание на способы образования степеней сравнения. 1. I've got some money. I've got … than you have, but still not enough. a) more b) less c) least 2. The old tax regime was bad, but the new one is … . a) best b) worst c) worse 3. This communal project is good, but that one is … . a) most b) better c) worse 4. Have you got much money? No, I have … than you have. a) much b) less c) more 5. Have you got few individuals and companies subject to tax? No, we have … than you have. a) more b) many c) less 6. Have you got any taxes on spending? Yes, we've got some. We've got … than you have. a) many b) less c) fewer 7. Our tax regime is complex, but your tax regime is the … complex. a) more b) most c) less 8. The first principle is general, the second one is … general, but the third principle is the … general of them all. a) less, little b) least, less c) less, least 9. Ireland has a high standard of living, the U.K. has … standard of living, but Sweden has one of the … standards of living in the world. a) higher, highest b) more high, most high c) highest, higher 10. Direct taxes on incomes are reasonable, indirect spending taxes on individuals are … reasonable, but company taxes are the … reasonable of all of them. a) more, less b) more, most c) most, least 11. Income tax is not very popular, excise duties are … popular, but inheritance taxes are the … popular. a) less, least b) little, least c) much, more Прочитайте и переведите предложения на русский язык. Выберите один правильный ответ. При выборе ответа следует ориентироваться на контекст текста модуля (задание.1). В предложениях 1-17 выберите вариант перевода подчеркнутой фразы. Final Test 1. Tax on income from earnings is the most obvious and immediate of all taxes. a) самый очевидный b) более очевидный c) наименее очевидный 2. His earnings are larger than mine. a) наибольшие b) самые большие c) больше чем 3. The allowances set against income are not so big as we expected. a) такие же большие как b) не такие большие как c) больше чем 4. In some countries the highest earners are taxed as much as the lowest earners. a) так же много как самые высокооплачиваемые b) так же много как самые низкооплачиваемые c) больше чем самые низкооплачиваемые 5. Direct taxes are higher in the UK than in the USA. a) наименее высокие b) наиболее высокие c) выше 6. Indirect taxes in France are the highest of all the countries in question. a) самые высокие b) выше c) самые тяжелые 7. These allowances are as important as those. a) не такие важные как b) такие же важные как c) важнее чем 8. The final top rate is the highest of the three. a) выше чем b) самая низкая c) самая высокая 9. That earner is better paid than this one. a) лучше оплачиваемый чем b) так же оплачиваемый как c) лучше работает чем 10. Taxable income is as easy to calculate as gross income. a) так же легко рассчитывать как b) не так легко вычислять как c) так же легко взимать как 11. The USA's industry is as advanced as the UK's. a) такая же нуждающаяся как b) такая же развитая как c) более развитая чем 12. Income in this country is not so easy to transfer as in that one. a) легче перевести чем b) не так легко перевести как c) не так сложно перевести как 13. This is the best of the three investments. a) лучше b) хорошая c) самая хорошая 14. The income from those savings is more liable to tax than any other income. a) менее налогооблагаемый чем b) подлежит налогу в наибольшей степени чем c) так же облагается налогом как 15. The PAYE scheme is more popular now than it was some years ago. a) более популярна сейчас чем b) наиболее популярная c) самая популярная сейчас 16. The tax deducted from the salary this month is the biggest of all. a) самый большой b) самый широкий c) больше чем 17. A PAYE system is as easy as it looks. a) такая сложная как b) проще чем c) такая простая как 18. In recent years income taxes have become … than 10 years ago. a) simple b) simpler c) simplest 19. He is … earner in the office. a) as low as b) lower c) the lowest 20. Indirect taxes are … than direct taxes. a) many optional b) the most optional c) more optional 21. In Sweden direct taxes are … of all European countries. a) the highest b) higher c) high 22. These goods and services are … than those. a) more cheap b) cheaper c) as cheaper 23. Your earnings abroad are as … to tax as in the home country. a) more liable b) the most liable c) liable 24. The global approach to taxation is … in advanced countries than in other countries. a) more popular b) popular c) as popular 25. The PAYE scheme is … of the three. a) the goodest b) the most good c) the best 26. The PAYE system is much … when the tax-payer is employed by someone else. a) many efficient b) more efficient c) efficient 27. In some countries local income taxes are … than federal ones. a) favoured b) more favoured c) the most favoured 28. The flat-rate head tax is the … popular in the UK. a) least b) less c) little 29. The local tax on property values is as … as a flat-rate head tax. a) worst b) more bad c) bad 30. Our tax regime is … than the previous one, but their tax regime is … we have ever had. a) bad, the baddest b) worse, the worst c) badder, the baddest Module II Задание 1. Прочитайте, переведите текст и ответьте на вопросы. Text National Insurance Contributions (NIC) In addition to income tax, citizens generally pay an additional contribution - which may be the same for everyone, but is more likely to be one related to their income - with a further contribution from the employer. When first begun these payments were for specific purposes; for example, to pay for basic health care, for allowances from the state in times of need, and as a contribution towards an eventual pension. In other words, it was effectively compulsory social insurance levied by governments against possible future deprivation. Today, such contributions rarely cover the amounts paid out. A national insurance contribution or a social security payment is simply an additional tax. However, by no means all countries have social security systems. The idea was pioneered by the UK and the Scandinavian countries, but has now spread to most industrialized nations (especially in Europe). 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 need or in retirement. A number of the world's poorest countries are unable to operate effective social security systems, generally because they do not have enough people in paid employment to generate the necessary funds. Some of the newly emerging industrialized countries have taken a different approach, however. In Singapore and Malaysia, for example, all workers and employers put substantial proportions of their wages into a special fund. This then accumulates. Individuals may then withdraw money for specific purposes such as housing. On retirement, the money reverts to the individual for his own use. There is no pension as such. Investment in, and the release of funds from, the Consolidated Provident Fund (as it is called in Singapore) have enabled Singapore to achieve one of the highest rates of home-ownership in the world (over 80%). It should be recognized, however, that this is not a tax as such: indeed, the contributor receives tax-free interest of his accumulated funds. Rather, it is a form of compulsory saving for wage earners. No government pension is paid. Notes: related – связанный с purpose – цель, намерение health care – здравоохранение compulsory – принудительный deprivation – трудности, лишения to cover – покрывать to spread – распространять(ся) cutting back – откат назад, сокращение nevertheless – тем не менее, однако valuable – ценный safety – безопасность retirement – отставка to generate – вырабатывать fund – фонд to emerge – появляться, возникать industrialized – промышленно развитый to develop – развиваться substantial – значительный to accumulate – накапливать to withdraw – снимать (деньги со счета) to revert – возвращать release –освобождение, выпуск to enable – позволять, делать возможным to achieve – достигать Questions: 1. Is NIC related to people's income? 2. Who pays further contribution for the workers in paid employment? 3. What were these payments for at first? 4. How can you characterize the additional contribution the citizens pay now? 5. How did these payments begin? 6. What do most countries think about this system? 7. What countries cannot operate effective social security systems? Why not? 8. What approach has been taken by the newly emerging industrialized countries? 9. Why has Singapore achieved one of the highest rates of home-ownership in the world? 10. Why is this tax not a tax as such in Singapore? Задание 2. a) Прочитайте и переведите на русский язык словосочетания. Additional contribution; related to income; specific purposes; basic health care; effectively compulsory insurance; possible future deprivation; social security payment; industrialized nations; to operate effective social security systems; people in paid employment; the newly emerging industrialized countries; substantial proportions; pension as such; the release of funds; the highest rate of home-ownership. b) Переведите слова на русский язык. Напишите исходные глаголы. Taxing, finding, buying, drawing, avoiding, cutting, housing, withholding, spending, splitting, reducing; disposal, withdrawal, denial, renewal, approval, removal. Задание 3. Переведите предложения и выберите правильный вариант, обращая внимание на способ образования, форму и функцию инфинитива. 1. There is a tendency … from direct taxes on income to indirect ones on spending. a) to move b) moving c) move 2. The aim is … the additional value which every stage of manufacture puts on a particular product. a) taxation b) tax c) to tax 3. Self-employed individuals and companies … for VAT in time. a) must have register b) must have registered c) must registered 4. Companies are allowed … the VAT payments. a) to offset b) offset c) to be offset 5. Sales taxes tend … on virtually all goods. a) to levied b) to levy c) to be levied 6. Governments are free … their own rates. a) set b) to set c) setting 7. More and more countries seem … VAT as a ready source of income. a) to regarded b) have regarded c) to have regarded 8. It is up to the individual … income. a) declare b) to declare c) declaring 9. It is not possible … a general rule about withholding tax, and it is wise for the investor … at the outset. a) give, check b) to have given, to check c) to give, to check 10. Savings in government schemes are designed … people … their money to the government. a) to encourage, to lend b) encourage, lend c) to encourage, lending 11. The government may have been able … its citizens … money. a) to have persuade, to have save b) to persuade, to save c) to persuaded, to saved 12. At first, these payments were for specific purposes, for example … for basic health care. a) paying b) to pay c) pay Прочитайте и переведите предложения на русский язык. Выберите один правильный ответ. При выборе ответа следует ориентироваться на контекст текста модуля (задание 1). Final Test 1. .... individuals pay … additional tax which may be … same for everyone. a) -, an, the b) the, the, the c) -, an, a 2. There may be … further payment from … employer. a) the, an b) -, an c) a, the 3. What is called … national insurance contribution is simply … additional tax. a) a, the b) -, the c) a, an 4. … idea was generated by … UK and spread to … most industrialized countries. a) -, the, - b) the, the, - c) the, a, the 5. … number of the world's poorest countries cannot afford … social security systems. a) a, - b) the, the c) the, - 6. Some of … newly emerging industrialized countries have taken … different approach. a) -, a b) the, a c) a, a 7. On … retirement … money is given back to … individual for his/her own use. a) the, -, the b) -, the, the c) the, the, an 8. Malaysia has one of … highest rates of housing construction in …world. a) -, the b) a, a c) the, the 9. NIC is not … tax as such. a) a b) the c) - 10. It is … kind of compulsory saving for … wage earners. a) the, the b) a, - c) -, - 11. NIC is related to the … of taxpayers. a) income b) security c) saving 12. The employer pays a … contribution. a) insurance b) safety net c) further 13. These payments were for … from the state in times of need. a) income b) insurance c) allowances 14. The tax is a compulsory … against possible future deprivation. a) tax-free b) insurance c) saving 15. Not all countries can afford social … systems. a) security b) insurance c) retirement 16. The system provides an important … for people in need or in retirement. a) wages b) safety net c) income 17. Citizens in Singapore put part of their … into a special fund. a) saving b)income c) wages 18. …, people get the money back for their own use. a) on retirement b) further c) allowances 19. The contributor gets … interest on his accumulated funds. a) saving b) tax-free c) safety net 20. It is a form of compulsory … for wage earners. a) security b)wages c) saving 21. In addition … income tax, citizens pay other taxes. a) for b) to c) with 22. NIC is likely to be related … their income. a) about b) on c) to 23. Allowances … the state are paid … times … need. a) from, in, of b) to, on, of c) in, in, for 24. Compulsory insurance is levied … government … possible future deprivation. a) by, against b) on, from c) to, in 25. The idea spread … most industrialized countries. a) in b) to c) through 26. Social security payment provides a safety net … those … need or … retirement. a) to, on, in b) from, to, about c) for, in, on 27. A scheme exists, and all workers and employers put money … a special fund. a) on b) into c) in 28. … retirement, the money reverts … the individual … his/her own use. a) in, from, with b) on, from, about c) on, to, for 29. Investment … and release … the funds have enabled people to build houses … their own. a) in, of, of b) on, of, in c) from, in, for 30. The contributor receives tax-free interest … the accumulated funds. a) on b) of c) from Module III |
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