Examples: Corporation Tax calculations

Example 1. Standard rate of tax Company A has accounts year ending 31 December 1996. It has taxable profits for the year GBP 2,000,000.

Company A's Corporation Tax for 1996 is GBP 2,000,000х33% = GBP 660,000

Example 2. Small companies rate of tax Company В has ac­counts year ending 31 December 1996. It has taxable profits for the year of GBP 150,000. It has no associated companies.

Company B's Corporation Tax for 1996 is GBP 150,000х25% = GBP 37,500

Words and expressions

tax		налог
tax department		налоговый отдел
taxation		налогообложение
was to visit		должен был посетить
solicitor		адвокат (дающий советы и готовящий документы для суда)
legal		юридический
assistant		помощник
legal assistant		помощник по юридиче­ским вопросам
scope		объем, диапазон
scope of business		объем бизнеса
commercial	[комёшл]	торговый
commercial taxes		налог на торговые пред­приятия
Project Finance		проектное финансирова­ние
matter		вопрос, дело
taxation matters		вопросы налогообложе­ния
guide	[гайд]	справочник
tax guide		справочник по налогам
rate		ставка
tax rate		ставка налога
to save		сэкономить
hint		намек, идея, отдельная
		рекомендация
tax saving hints		рекомендации для ле­гального уменьшения уплаты налогов
corporation		корпорация
note		примечание
to apply	[эплай]	применять
applicable		применяемый
to include		включать
including		включая
to charge		взимать, брать, взыски­вать
charge		взимание
chargeable		взимаемый
gains		выручка
less		менее, за вычетом
threshold	[срэшоулд]	порог
associated		ассоциированный
accounts year		отчетный год
taxable		налогооблагаемый

Exercises 1. Read the following:

• after the lecture on UK taxation system the Tax Department in the centre of London They went there by tube.

• It is the fastest means of transport. They went to the secretary's office. in the conference room an extract from the guide threshold

2. Underline the answers true to the text:

• After what lecture did the group visit a lawyers' firm?	On taxation. On lawyers. On lawyers' firms.
• By what means of transport did they go?	By taxis. By tube. By bus.
• Who is Mr. Brown?	Secretary. Head of a department. Head of the firm.
• How many lawyers were present at the talk?	Only Mr. Brown. Mr. Brown and a colleague of his. Mr Brown and a few col­leagues of his.
• On what matters did they speak?	Only on commercial taxes. Only on international taxes. Only on Project Finance taxes. On a few taxation matters.
• Did the participants ask any questions?	Yes, and quite a lot. Yes, just a few. No, they didn't.
• What guides were they of­fered?	Latest tax guides. Latest project finance guides. Latest corporation tax guides.

3. Match English and Russian equivalents:

containing current tax rates	общая прибыль
containing tax saving hints	отчетный год
standard rate	налогооблагаемая выручка
small companies iate	налогооблагаемая прибыль
the tax rate is applicable to...	пороговая сумма уменьшается
total profits	иметь другие (ассоциирован­ные) компании
chargeable gains	содержать действующие ставки налогов
taxable profit	содержать информацию о легальных путях сокращения выплаты налогов
the threshold is reduced	обычная ставка
to have associated companies	ставка для малого бизнеса
accounts yeai	эта ставка применяется к...

Пассивный залог Passive Voice

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