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Taxation in Russia.

Text G. Прочитайте текст G и переведите его на русский язык.

Unit 7. Taxation in Russia

Taxes are a compulsory financial contribution by a person or a body of persons towards the expenditures of public authorities. Taxes are the most important sources of government revenues. Taxes on commodities and services – as “indirect” taxes.

There are about 40 taxes in Russia. The major groups of taxes are: federal, regional and local taxes.

Federal taxes are: VAT (value added tax), tax on profit, tax on highway users, charges on employers to social funds, excise taxes, personal income tax.

Regional taxes are: sales tax, tax on property of enterprises, educational charge.

Local taxes are: housing and social infrastructure tax, advertising tax, personal property tax, etc.

In all Tax offices there are law departments. Their role is very important. The main duties of lawyers are as follows: to give legal advice, to represent their tax office in court trials, to inform other employees about changes in legislation.

Vocabulary:

direct/ indirect taxes	прямые/ косвенные налоги	charges on employers to social funds	единый социальный налог из фонда зарплаты
compulsory contribution	обязательные взносы	excise	акциз
body of persons	группа лиц	personal income tax	налог на доходы физических лиц
expenditure	расходы	sales	продажи
public authority	правительство	property of enterprises	налог на имущество предприятий
VAT	НДС	housing and social infrastructure	налог на жилищное строительство и инфраструктуры
profit	прибыль	advertising tax	налог на рекламу
tax on highway users	налог на пользование автомобильных дорог	personal property	имущество физических лиц

What are taxes?

What taxes are known as “direct” ones?

What taxes are known as “indirect” ones?

What are the major groups of taxes?

Why are there law departments in all tax offices?

housing and social infrastructure tax a) Federal taxes

VAT b) Local taxes

Educational charge c) Regional taxes

Tax on property of enterprises

Advertising tax

Tax on profit

Sales tax

Personal income tax

Литература.

Business Basics, Oxford University Press, 1995

Business Basics, Workbook, Oxford university Press,1995

Business Basics, New Oxford University Press

Business Objectives, Oxford University Press, 1998

“Market Leader” Intermidiate Longman, 2000

English on Business, Титул, 2000

Содержание

Part I. 1

Unit 1. Company Structures. 4

Unit 2. People in Business. 12

Unit 3. Companies. 15

Progress check I. 19

Unit 4. Current Activities. 20

Unit 5. Company information. Comparing sales figures. 22

Unit 6. Company History and Life Stories. 24

Unit 7. Giving news about company’s Recent Results. 26

Unit 8. Lending and Borrowing. 29

Progress Check II. 33

Grammar notes. 36

Глагол to be. 36

Present Simple. 36

Глагол to do. 37

Saying numbers. 38

Предлоги времени. 38

The Present Continuous Tense. 39

Present Perfect Tense. 40

Past Simple Tense. 40

Пассивный залог. 41

Порядок прилагательных. 41

Part II. 44

Unit 1.Economic system. 44

Unit 2. Accounting. 44

Unit 3. Balance Sheet. 47

Unit 4. Money. 48

Unit 5. Banks and banks services. 49

Progress Check III. 52

Part III. 56

Unit 1. 56

Unit 2. The System of Government and Lawmaking Process in Great Britain. 57

Unit 3. The court system of England and Wales. 58

Unit 4. Legal Professions. 59

Unit 5. Legal Education. 60

Unit 6. Law firm... 61

Unit 7. Taxation in Russia. 62

Литература. 64

Пособие по английскому языку

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Часть 2

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