Exercises. Value Added Tax (VAT) is a Government tax

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Value Added Tax (VAT) is a Government tax. At present the standard VAT rate is 17,5%. Everyone in Britain must pay VAT on almost everything they buy. VAT is usually incorporated in the price.

Visitors to Britain can reclaim the tax when they leave Britain and present the appropriate documents issued by the shop. Usually when they buy rather expensive things like furs, gold, hi-fi goods etc., they should wonder if the shop operates the VAT scheme.

One day during their stay in London one of the participants went shopping and came into a small jeweleк's shop to buy a gold chain for his wife.

Here is his talk with the shop assistant:

Participant: Excuse me, may I have a look at one of the chains displayed in the window?

Shop assistant: Certainly, sir. What number is it?

Participant: It's nine three five, over there.

Shop assistant: Just a minute... Yes, here you are.

Participant: And how long is it?

Shop assistant: 25 inches, sir.

Participant: And how much is it in centimeters?

Shop assistant: Let me see... oh, here is the calculator... I should multiply it by two point five two. Oh, yes, sixty three.

Participant: Very good. Just the length I wanted to have. And how much is it?

Shop assistant: One hundкed and ninety nine pounds.

Participant: Good. I'm buying it.

Shop assistant:... Here is your box and the receipt please.

Participant: Excuse me, may I reclaim the VAT tax?

Shop assistant: And where are you from?

Participant: From Russia.

Shop assistant: Just a minute, I'll consult the book. Yes, you are eligible to the reclaim. May I have your passport to fill in the form?

Participant: Here you are.

Shop assistant: Here is your passport and the form. Please fill in this sheet before you give it to the customs. How are you leaving? By plane?

Participant: Yes, by plane. And what should I do about this form?

Shop assistant: Fill in this sheet before you leave for the airport and have it stamped at the customs, at the air­port. Then post it. In a month or so you will re­ceive a cheque by post. Have it cashed at the bank stated, in Russia.

Participant: I see. Thank you very much.

Shop assistant: You are more than welcome.

Words and expressions

value		цена, стоимость
value added tax		налог на добавленную стоимость (НДС)
government	[гавнмэнт]	правительство
at present		в настоящее время
everyone		каждый
price		цена
to reclaim		предъявить к возмеще­
		нию
to issue	[исью]	выдавать, выписывать
shop		магазин
expensive		дорогой
fur		мех
hi-fi (=high fidelity)		аудио- и видеотехника (высокой надежности)
goods		товар (ы)
to wonder		интересоваться
I wonder if I can reclaim the VAT?		Могу поинтересоваться, смогу ли я получить обратно НДС?
scheme	[ским]	схема, система, программа
to operate the scheme		зд. участвовать в этой системе
to go shopping		делать покупки
jeweler	[джювела]	ювелир
chain		цепочка
shop assistant		продавец
to display		выставлять
window		витрина, окно
a chain displayed in the window		цепочка на витрине
length		длина
inch		дюйм (2,25 см)
to multiply		умножить
box		коробка
receipt		чек, квитанция
to consult		проконсультироваться у …, посмотреть в …
book		книга (зд. справочник)
I'll consult the book.		Я посмотрю, что говорится в справочнике
eligible	[элиджэбл]	имеющий право
sheet		лист
to stamp		поставить штамп на
to post		отправить по почте
by post		по почте
to cash		оплатить наличными
have it cashed		получить наличными
to state		указывать
at the bank stated		в указанном банке
You are more than wel­come.		Пожалуйста.

1. Match English and Russian equivalents:

the standard rate	дорогие вещи
to pay VAT	платить НДС
The tax is incorporated in the price.	обычная ставка
to reclaim the tax	Налог включен в цену.
appropriate documents	Если на данный магазин распространяется этот порядок...
The shop issues the docu­ments.	соответствующие документы
If the shop operates the scheme...	Магазин выписывает эти документы.
expensive things	попросить вернуть этот налог

2. Complete as in the text:

VAT is a... tax. At present the standard... Everyone in Britain must... on almost... VAT is usually incorporated... Visitors to Britain can... When they leave... and present the appropriate... issued by... Usually when they buy... if the shop operates...

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