|
Читайте также: |
Task 2. Write out: a) all international words from the text;
b) economic terms.
Task 3. Many English words can be used both as a verb and a noun without any change in the form. Mark how these words are used in the text:
V- verb; N – noun.
interest
function
amount
act
tax
cost
group
form
price
design
service
border
raise
value
freight
purpose
place
time
Task 5. Give the Russian equivalents of the following:
a) protection of economic interests;
b) to protect domestic production from foreign competition;
c) to obtain revenue;
d) the physical quantity of the goods;
e) is charged by weight;
f) the proportionate value of dutiable ingredients;
g) final consumption of the goods and services;
Task 6. Find the words in the text that follow the verbs below:
a) to form
b) to protect
c) to provide
d) to raise
e) to apply
f) to obtain
g) to contain
h) to levy
i) to design
j) to assess
k) to include
l) to accept
Task 7. Match to make word combinations:
revenue weight
home duties
proportionate consumption
business collection
net market
protective acts
excise transactions
legal tariffs
finalvalue
Task 8. Find the words or phrases in the text that mean the following:
1) to put into operation
2) to keep safe
3) to move from a lower to a higher level
4) to decide or fix the amount of a tax or a fine
5) to bring in from a foreign country
6) law passed by the government or other law-making body
7) the total annual income of the country
8) one of the parts of a mixture
9) written order to a bank to pay money
10) using up (of food, energy, materials)
11) piece of business
Task 9. Put the words in the correct order to make sentences.
1. classified, either, tariffs, revenue, are, or, often, protective, as.
2. protection, tariffs, producers, some, revenue, to domestic, give.
3. collected, duty, the, tax, called, amount, a, is, of, the.
4. Russian, all, payable, in, currency, duties, the Customs, in, Federation, are, Russian
5. excise, on, products, and, in, there, duties, jewelry, Russia, oil, alcohol, are, tobacco, automobiles.
Task 10. Say if it is true or false. Correct the false statements.
1. Protective tariffs are designed to provide a major source of income for the federal budget.
2. Revenue tariffs are aimed at protecting domestic production from foreign competition.
3. Ad valorem duties are levied according to the value of goods.
4. Specific duties are imposed according to the value of goods.
5. When duty is charged by weight it is calculated including the weight of the container.
6. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.
7. Freight, insurance, commission, packing and containers are not included in the value fixed for assessing ad valorem duty.
8. All customs payments in the Russian Federation are accepted in cash only.
9. Excise is the duty charged on goods such as oil products, tobacco, alcohol, jewelry and automobiles.
10. Value Added Tax is a tax on the final consumption of goods and services in the home market.
Task 11. Answer the questions:
1. What functions of the Customs have always been the principle ones?
2. What legal act do the Customs authorities apply?
3. What is tariff?
4. What are protective tariffs designed for?
5. What are revenue tariffs meant to do?
6. What is a preferential tariff?
7. What duties are called specific?
8. How are ad valorem duties assessed?
9. What other costs are included in the value when ad valorem duties are
assessed?
10. Is the weight of containers included when the duty is charged by weight?
11. How are duties calculated when articles contain dutiable ingredients?
12. How can payments be made?
13. What is excise?
15. What excise duties are there in Russia?
16. What is VAT?
Task 12. Translate the sentences from Russian into English:
1. Первостепенными функциями таможни всегда являлись сбор доходов и
защита экономических интересов государства.
2. Увеличивая цену импортируемого товара, таможенный тариф защищает отечественного производителя от внешней конкуренции.
3. Целью фискального тарифа является пополнение государственного бюджета.
4. Специфические пошлины на товар исчисляются на единицу веса или любой другой меры.
5. «Адвалорная» пошлина исчисляется со стоимости товара.
6. Если пошлина исчисляется с веса, она исчисляется без учета веса упаковки.
7. Все сопутствующие расходы, такие как стоимость транспортировки, страховка, комиссионные, стоимость упаковки и т.д., включаются в общую стоимость товара.
8. Таможенные платежи принимаются как в рублях, так и в иностранной валюте.
9. Акциз и НДС – косвенные налоги, включаемые в стоимость товара.
10. НДС – налог на конечную реализацию товаров и услуг.
Text 2
Task 13. a) Read and translate the text.
TEACAKE WRANGLE
The European Court of Justice has ruled that British retailer, Marks & Spencer, can claim back £3.5m in overpaid VAT on teacakes.
For years, the British authorities defined a chocolate teacake as a biscuit - which attracts a sales tax - rather than a cake, which does not. So when is a cake not a biscuit?
Teacakes are not made out of tea but many British people enjoy eating them while drinking a cup of tea. The chocolate teacake, which has been discussed by international lawyers for more than a decade now, is made by a leading supermarket chain, Marks & Spencer. It’s got a shortbread base, a marshmallow type filling and a chocolate shell. So the key question has been - does that make it a cake or a biscuit? Long ago the British tax authorities decided it was a biscuit, a luxury food eligible for sales tax. The supermarket insisted it was a cake, a basic food which is exempt from tax.
The argument has been through many courts and the latest ruling from the European Court of Justice seems to come down on the cake side of the argument. Marks & Spencer should get a tax refund, said the judges. But it’s not over yet. The European Court says - “Ultimately, it’s for the British authorities to decide the matter…”
Marks & Spencer gave the decision a cautious welcome; in the meantime it continues to sell the teacakes and its customers can go on enjoying them regardless of the bitter legal argument that they have caused.
b) Make a glossary. Choose seven words to remember.
c) Answer the questions:
1. What is a teacake? What is it made of?
2. How do British authorities define the teacake?
3. How is it classified by the producer?
4. What is VAT?
5. How much VAT do Marks & Spencer claim back?
6. What is the latest decision of the court?
7. Do you agree with the decision of the court?
8. Do you think it is a common or a rare case?
Дата добавления: 2015-07-10; просмотров: 146 | Нарушение авторских прав