Контрольная работа по "Английскому языку"

Автор работы: Пользователь скрыл имя, 28 Февраля 2011 в 14:56, контрольная работа

Описание работы

In 1985, the government of Jamaica embarked on a comprehensive tax reformed system. This reform included changes in the personal income tax, the company tax, and indirect taxes. The reforms of the personal income tax were particularly profound. A complicated, narrowly-based individual income tax levied under tax code was replaced by a broadly-based single-rate tax in 1986. Before the reform, the highest marginal tax rate of 60 per cent was reached at the relatively low tax base of less than three times per capita GDP.

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№10

Предложения Вопросы к ним
1) Taxes are a compulsory financial contribution by a person or body of persons towards the expenditure of a public authority. Are taxes a compulsory financial contribution by a person or body of persons towards the expenditure of a public authority?
2) In modem economies taxes are the most impotent source of government revenues. What are taxes in modern economies?
3) Taxes on income (i.e. on wages, salaries, profits, dividends, rent and interest) and on capital are known as “direct” taxes. What taxes are known as “direct” taxes?
4) Taxes on commodities or services are known as “indirect” taxes. What taxes are known as “indirect” taxes?
5) Taxes are considered to have three functions: fiscal, economic and social. How many functions do taxes have?

 

№11

a)

Предложение Отрицательная форма Вопросительная  форма
1) In the United States of America nearly all of the federal government’s revenues come from taxes. In the United States of America nearly all of federal government’s revenues do not come from taxes. In what country do all of the federal government’s revenues come from?
2) By far the most important source of tax revenue is the personal income tax. By far the most important source of tax revenue isn’t the personal income tax. What is the most important source of tax revenue?
3) Gross receipts from corporate income taxes yield a far smaller percentage of total federal receipts. Gross receipts from corporate income taxes do not yield a far smaller percentage of total federal receipts. What do gross receipts yield from corporate income taxes?
4) Individual states levy their own taxes. Individual states don’t levy their own taxes. Where do individual states take taxes?
5) The profits of a corporation are liable to federal and sometimes state corporate income taxes. The profits of a corporation are not liable to federal and sometimes state corporate income taxes. Are the profits of a corporation liable to federal and sometimes state corporate income taxes?
6) The United Kingdom operates a “scheduler” system. The United Kingdom doesn’t operate a “scheduler” system. What system does the United Kingdom operate?
7) Taxable income from different sources is calculated and taxed under the rules of a particular “schedule”. Taxable income from different sources is not calculated and taxed under the rules of a particular “schedule”. What is calculated and taxed under the rules of a particular “schedule”?
8) Tax assessments are normally based on returns issued by the Board of Inland Revenue (referred to simply as “Inland Revenue”) for completion by the taxpayer. Tax assessments are not normally based on returns issued by the Board of Inland Revenue for completion by the taxpayer. What is tax assessments based on?
 

b)

  1. Russian tax system underwent significant changes during the last few years.
  2. Russian Government already has worked out the Tax Code and adopted a number of related laws but it still works to improve tax administration, to close the loopholes for tax evasion.
  3. Some businessmen consider the system complicated and unfair.
  4. Revenue from the single social tax usually goes into three funds: for pension, medical and social insurance.
  5. Business community welcomes UST (Unified Social Tax) introduced some years ago.
  6. In the nearest future the Russian Government will want to create condition when business thrives and budget tax revenue grows.
  7. The main taxes in Russia will be VAT, tax on profit, excises, income tax, and unified social tax, tax on property and tax on minerals mined.
  8. People believe that in future the government will reduce the tax rates, will create incentives for the employers not to evade taxes, not to disguise their activities, to state the true amounts of their employees’ wages.
  9. Personal incomes in Russia usually are levied by a flat 13 percent tax rate, which are the lowest in Europe.
  10. As a rule, VAT is charger at rate of 10 percent from foodstuffs and goods for children.
 

№12

  T F
1) There were no taxes in pre-monetary societies. +  
2) King Solomon was the first who spoke about the necessity of taxes. +  
3) In the Middle Ages there were self supporting countries which didn’t levy taxes.   +
4) American Tax code has never been changed. +  
5) Social Revolution didn’t destroy the tax system of Russia.   +
6) The first decrees on taxation issued by the Soviet Government were income tax on monthly wages, the public taxes on rural proprietors and other. +  
7) Russian tax system was partially destroyed in1941-1960.   +
8) The tax system that works in Russia today was put in practice in 2000. +  
9) There were 20 laws in the basis of the Russian tax system.   +
10) The Tax Code of the Russian Federation is not adopted yet.   +
 

№13

     In 1985, the government of Jamaica embarked on a comprehensive tax reformed system. This reform included changes in the personal income tax, the company tax, and indirect taxes. The reforms of the personal income tax were particularly profound. A complicated, narrowly-based individual income tax levied under tax code was replaced by a broadly-based single-rate tax in 1986. Before the reform, the highest marginal tax rate of 60 per cent was reached at the relatively low tax base of less than three times per capita GDP. The provisions of the employees were complicated, with no standard deduction and sixteen separate credits. In addition, employers could grant nontaxable allowances to reform. The resulting tax system was difficult and costly to administer and (to contain) important disincentives; evasion and avoidance all but negated the progressivity of the statutory rate structure.

     Under the progressive statutory rate, the complex rate structure was replaced with a single rate of 33 1/3 percent; the 16 tax credits were replaced with a standard deduction equal to two times per capita GDP; most non-taxable allowances were incorporated into the annual income level; and interest income was included in the tax base. The major changes in the tax law introduced in 1985 remain unchanged making the present-day tax system stable and conducive to the economic development.

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