Подготовка к контрольной работе. Контрольная работа №1 должна быть выполнена письменно и предъявлена преподавателю до

Контрольная работа №1 должна быть выполнена письменно и предъявлена преподавателю до начала сессии. Работа включает в себя тему инфинитива и инфинитивных конструкций (функции, значение. перевод на русский язык). (Основная литература №2).

Контрольная работа №1

Задание 1. Выполните письменно следующие грамматические упражнения.

Упражнение 1. Найдите и подчеркните в каждом предложении инфинитив. Предложения переведите.

Модель: To do this job the taxers are to know much.

Чтобы выполнить эту работу, финансовые чиновники должны много знать.

1. The first US income tax law was enacted in 1862 in order to support the Civil War.

2. They have no intention to reduce taxes.

3. Many possibilities to reduce taxes or defer payment of taxes were abolished.

4. The task of the legislation is to reduce the burden on individual taxpayers and to extract more tax revenues from businesses.

5. That reform was driven by a desire to improve the fairness of the federal income tax system.

6. To solve the problem of non – payments we are to enhance control over cash.

7. Their main task today is to change tax rates.

8. To qualify for the benefit you have to file a return every year.

9. The state and federal governments both have the power to impose taxes upon their citizens.

10. The workers of tax services must collect taxes to cover the budget

deficit.

Упражнение 2. Раскройте скобки, используя инфинитив с частицей или без частицы to.

1. I would rather (to be) a taxer.

2. The workers of tax services can (to solve) many problems facing our country.

3. We made them (to pay) taxes.

4. They heard us (to discuss) the currency of payment.

5. The amount (to be paid) includes the cost of packing.

6. You have (to file) a return every year.

7. Don’t (to do) any business with this firm.

8. We would like (to draw) your attention to a discount we are offering.

9. I saw her (to examine) a research data.

10. You had better (to apply) for the Child Tax Benefit.

Упражнение 3. Переведите следующие предложения с русского на английский язык.

1. Я хочу информировать его о налоговых поступлениях.

2. Он очень хочет стать налоговым инспектором.

3. Овладеть этой специальностью – нелёгкое дело.

4. Он не хочет, чтобы его назначили на эту должность.

5. Чтобы стать квалифицированным специалистом, нужно иметь глубокие знания.

6. Работники налоговых органов должны совершенствовать механизм сбора налогов.

7. Они должны контролировать регулярную уплату налогов.

8. Налоговым инспекторам следует знать все виды налогов и их структуру.

9. Давайте обсудим проблему неплатежей.

10. Я бы предпочёл получить налоговую льготу.

Упражнение 4. Укажите в каждом предложении инфинитивную конструкцию, определите её. Переведите предложения.

1. All product prices are expected to be raised due to the new tax.

2. The GDP was reported to be constantly falling in Russia.

3. When market conditions change, economists expect the price for land to vary.

4. In many less developed countries most food has been found to be produced within the family.

5. High oil prices make consumers purchase substitute commodities.

6. Markets are said to bring together buyers and sellers of goods and services.

7. They expected tax revenue to grow with lowering tax rates.

8. The budget deficit is known to be the excess of government expenditure over government revenue.

9. They believe the firm to have leased all its capital equipment.

10. The government considers taxes in industry to be cut.

Задание 2. Выполните следующие упражнения по тексту.

Упражнение 1. Прочитайте текст. Выпишите незнакомые слова с транскрипцией и переводом. Выучите их.

Упражнение 2. Переведите устно весь текст.

Упражнение 3. Найдите в тексте все встречающиеся формы инфинитива, определите форму и функцию. Переведите эти предложения письменно.

Under Russian law, all Russian legal entities, whether they have foreign investment or not, are subject to the profit tax law. Foreign entities that have a taxable permanent establishment in Russia are also taxed under this law.

Russian taxes provide revenue for three tiers of the budget: federal, regional and local. The major taxes paid to the budget are: Profit tax, Value – added tax (VAT), Securities tax, Withholding tax.

The Russian government tries to create a climate in which business can thrive, to keep the tax burden as low as possible. It also attempts to eliminate tax allowances, which deprive the budget of tax revenues, and to improve tax collection.

Tax returns for Russian legal entities are audited by the tax authorities at the time they are submitted.

If the company or a person assessed believes the assessment is incorrect in any way, an appeal may be lodged against it. The appropriate financial organ is required by law to reply to such an appeal within five days.

When a company resident in one country receives income or gains from a source in another, or when shareholders and company are domiciled in different countries it is possible that incomes arising will be taxable in each country, i.e. taxed twice. Many countries seek to mitigate the potentially harmful effects of double taxation by entering with other countries into double tax treaties, or arrangements preventing the same income being taxed twice.

A number of countries have problems because of significant taxpayer non-compliance.

Задание 3. Переведите текст и письменно ответьте на вопросы по тексту.

Дата добавления: 2015-07-12