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Контрольная работа
14. Вставьте пропущенные слова в деловое письмо. В каждый пропуск необходимо вставить по одному слову.
apologize Dear enclosed forward Further
grateful
hesitate regret sincerely wish
Canda Components, Ltd.
15 Temple Way
Coventry
Tel: (01203) 475866
Fax: (01203) 642024
Email: kenny@cheese.com
25 May 2006
Elizabeth Fordham
Sales Manager
Cheese Specialists Inc.
456 Rubble Road
Rockville, IL 896756
(1) __________ Ms Fordham,
(2)
__________ to your letter of 22 May, I would like to (3) __________
for the confusion surrounding your order for components. This has occurred
because you have ordered some components from our old catalogue and
I (4) __________ to inform you that these have been withdrawn
from sale. Please find (5) __________ a copy of our current catalogue
showing the replacement models.
I would be
(6) __________ if you would contact me at your earliest convenience
to let me know whether you (7) __________ to proceed with your
order from the new catalogue. Should you have any enquiries concerning
the replacement components, please do not (8) __________ to ask.
I look (9) __________
to hearing from you.
Yours (10) __________,
Anna Marx
Canda Components, Ltd.
15 Temple Way
Coventry
Tel: (01203) 475866
Fax: (01203)
642024
Email: kenny@cheese.com
25 May 2006
Elizabeth Fordham
Sales Manager
Cheese Specialists Inc.
456 Rubble Road
Rockville, IL 896756
Dear Ms Fordham,
Further to your letter of 22 May, I would like to apologize for the confusion surrounding your order for components. This has occurred because you have ordered some components from our old catalogue and I regret to inform you that these have been withdrawn from sale. Please find enclosed a copy of our current catalogue showing the replacement models.
I would be
grateful if you would contact me at your earliest convenience to
let me know whether you wish to proceed with your order from
the new catalogue. Should you have any enquiries concerning the replacement
components, please do not hesitate to ask.
I look forward to hearing
from you.
Yours sincerely,
Anna Marx
15. Заполните форму письма-запроса информацией, данной ниже, расположив ее в нужном порядке.
Lingua Services Galactic Ltd
69 Milk Street, LONDON SW7 6AW, UK
Tel: +44 20 123 4567 Fax: +44 20 765 4321
Email: info@linguaservicesgalactic.
Ms Andrea Philips
Dreamtime Movies
Universal Ltd. 54 Oxford Road Skagnes SK3 4RG.
Dear Ms Philips,
Thank you for your letter of 22 January enquiring about our translation
services. Lingua Services Galactic offer a full range of translation
services to help you in the development of sales literature and web
sites. I have pleasure in enclosing our latest brochures and price list
from which you can see that our prices are highly competitive. I look
forward to calling you in a few days.
Yours sincerely,
James Brown. James T Brown. Sales Manager.
Lingua Services Galactic Ltd
69 Milk Street, LONDON SW7 6AW, UK
Tel: +44 20 123 4567 Fax: +44 20 765 4321
Email: info@linguaservicesgalactic.
18 April
Ms Andrea Philips
Dreamtime Movies Universal Ltd
54 Oxford Road
Skagnes
SK3 4RG
Dear Ms Philips,
Thank you for your letter of
22 January enquiring about our translation services.
Lingua Services Galactic offer
a full range of translation services to help you in the development
of sales literature and web sites. I have pleasure in enclosing our
latest brochure and price list from which you can see that our prices
are highly competitive.
I look forward to calling you
in a few days.
Yours sincerely,
James Brown
James Brown
Sales Manager
16. Переведите текст по своей специальности письменно на русский язык. Ответьте на вопросы после текста.
Текст для специальности 351200 «Налоги и налогообложение»
Value-Added
Tax (VAT)
Payers of value-added tax are organizations, businessmen, connected with transition of goods through the customs boundary of the Russian Federation, according to the Customs code of the Russian Federation.
Organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax, if for three preceding sequential calendar months the sum of proceeds from realization of goods (work and services) of these organizations or businessmen disregarding of tax and sales tax has not exceeded in aggregate one million rubles.
The following operations are taxed: realization of goods (work and services) on territory of the Russian Federation, including realization of subjects of bail and transfer of goods (outcomes of work and rendering of services) under the agreement on granting or innovation; transfer of goods (fulfillment of work and rendering of services) for own needs, expenses on which are not accepted to a deduction when calculating of the tax on incomes of organizations, including through the depreciation charges on the territory of the Russian Federation; fulfillment of civil and construction works for own consumption; import of goods on the customs territory of the Russian Federation.
Value-added tax (VAT) in Russia is levied under the rate of 20 percents on stocks, being a subject of taxation, which include a large part of realization of goods and services on a domestic market. Certain articles of food and goods for children are subject of taxation under the reduced rate in 10 percents, the export goods and services and some other stocks are released of VAT taxation.
Goods imported behind limits of the states - members of CIS (Commonwealth of Independent States), are subject of VAT taxation levied on the customs boundary when they are imported. A total cost of goods is taxed, including the entrance duty and excises, if goods are taxed with them. Goods are free of VAT taxation when they are imported. In addition for the certain main "industrial" funds introduced by foreign investors into authorized capital of Russian legal entities there is a discharge of VAT taxation when they are imported.
There is a concept of return of VAT taxation, when payments by foreign legal entities realizing goods and services on territory of the Russian Federation and who are not registered in taxing authority, are taxed and are paid in a full size by enterprises of other party at expense of means listed by foreign enterprises. Russian buyers of goods or services should keep VAT from a gross amount of payment and directly transfer it in the budget on behalf of the foreign enterprise.
Sum of VAT, which should be transferred in the budget, is a spread between sums of VAT obtained from realization of goods and services (i.e. final VAT), and sums being a subject of reimbursement of VAT, included in cost of purchasing.
Realization of VAT return is authorized only for those who are registered on turnovers in Russia, being a subject to the taxation. In practice, the right on getting of VAT return usually is transferred by offset for future periods; getting of money return is theoretically possible, but in practice is difficultly feasible. VAT cannot be reimbursed on advance costs, i.e. VAT is a subject of reimbursement, as soon as goods or services were obtained, and the payment for them was accomplished. VAT, paid for purchase of main assets, is liable, if only they are not applied to fulfillment of the certain turns free of payment of the tax, except VAT on service cars and microbuses, which are not reimbursed.
Terms of payment and size of VAT depend on the monthly average responsibility on payment of VAT.
1.
Who are payers of value-added tax? 2. When do organizations and businessmen
have the right to be released of responsibilities of tax payers connected
with calculation and payment of the tax? 3. What operations are taxed?
4. What are the rates of VAT in Russia? 5. When are goods free of VAT
taxation? 6. Tell me about the concept of return of VAT taxation? 7.
What is the sum of VAT which should be transferred in the budget? 8.
Who is realization of VAT return for?
9. When can’t VAT be reimbursed? 10. What do terms of payment and
size of VAT depend on?
Налог на добавленную стоимость (НДС)
Плательщиками налога на добавленную стоимость являются организации, предприниматели, связанные с переходом товаров через таможенную границу России, в соответствии с Таможенным кодексом России.
Организации и предприниматели имеют право быть освобожденными от обязанностей налогоплательщиков, связанных с исчислением и уплатой налога, если в течение трех предыдущих последовательных календарных месяцев сумма выручки от реализации товаров (работ, услуг) этих организаций или предпринимателей без учета налогов и налога с продаж не превысила в совокупности 1 миллион рублей.
Следующие операции облагаются налогом: реализация товаров (работ, услуг) на территории России, в том числе реализация предметов залога и передача товаров (результатов работ и оказание услуг) по соглашению о предоставлении или об инновационной деятельности; передачи товаров (выполнение работ и оказание услуг) для собственных нужд, расходы которые не принимаются к вычету при расчете налога на доходы организаций, в том числе через амортизационные отчисления на территории русский Федерации; осуществление гражданских и монтажных работ для собственного потребления; импорта товаров на таможенную территорию России.
Налог на добавленную стоимость (НДС) в России, облагается по ставке 20 процентов по акциям, являющиеся предметом налогообложения, которые включают в себя большую часть реализации товаров и услуг на внутреннем рынке. Некоторые продукты питания и товаров для детей являются предметом налогообложения по сниженной ставке в 10 процентов, экспорт товаров и услуг и другие акции освобождается от налогообложения НДС.
Товары,
ввозимые за пределы государств - участников
СНГ (Содружество Независимых
Существует понятие возврата НДС, при осуществлении выплат иностранным юридическим лицам реализации товаров и услуг на территории России и которые не зарегистрированы в налоговом органе, облагаются налогом и выплачиваются в полном размере предприятиями другой стороны за счет средств, перечисленных иностранным компаниям. Русские покупатели товаров или услуг должны уплатить НДС с общей суммы платежей и непосредственно передать его в бюджет от имени иностранного предприятия.
Сумма НДС, которая должна быть перечислена в бюджет, является разницей между суммами НДС, полученного от реализации товаров и услуг (то есть окончательный НДС), а также суммы, которая возмещена НДС, включенный в стоимость покупки.
Подача налоговой декларации по НДС разрешено только для тех, кто зарегистрирован в России, и деятельность которых подлежит налогообложению. На практике, право на получение возврата НДС обычно смещается на будущие периоды; получение возврата денежных средств, теоретически возможно, но на практике это трудно осуществимо. НДС не могут быть возмещены на расходы по продвижению, то есть НДС вопросу возмещения расходов, как только товары или услуги были получены, а оплата за них была сделана. НДС, уплачиваемый на приобретение основных средств, несет обязанность по уплате, если только они не применяются для выполнения определенной деятельности оказывается свободной от уплаты налога, за исключением НДС на служебные автомобили и микроавтобусы, которые не возмещаются.
Условия оплаты и размер налога на добавленную стоимость зависит от среднемесячной обязанности по уплате НДС.
1. Who are payers of value-added tax? Payers of value-added tax are organizations, businessmen, connected with transition of goods through the customs boundary of the Russian Federation, according to the Customs code of the Russian Federation.
2. When do organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax? Organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax, if for three preceding sequential calendar months the sum of proceeds from realization of goods (work and services) of these organizations or businessmen disregarding of tax and sales tax has not exceeded in aggregate one million rubles.
3. What operations are taxed? The following operations are taxed: realization of goods (work and services) on territory of the Russian Federation, including realization of subjects of bail and transfer of goods (outcomes of work and rendering of services) under the agreement on granting or innovation; transfer of goods (fulfillment of work and rendering of services) for own needs, expenses on which are not accepted to a deduction when calculating of the tax on incomes of organizations, including through the depreciation charges on the territory of the Russian Federation; fulfillment of civil and construction works for own consumption; import of goods on the customs territory of the Russian Federation.
4. What are the rates of VAT in Russia? Value-added tax (VAT) in Russia is levied under the rate of 20 percents on stocks, being a subject of taxation, which include a large part of realization of goods and services on a domestic market. Certain articles of food and goods for children are subject of taxation under the reduced rate in 10 percents, the export goods and services and some other stocks are released of VAT taxation.
5. When are goods free of VAT taxation? Goods are free of VAT taxation when they are imported. 6. Tell me about the concept of return of VAT taxation? There is a concept of return of VAT taxation, when payments by foreign legal entities realizing goods and services on territory of the Russian Federation and who are not registered in taxing authority, are taxed and are paid in a full size by enterprises of other party at expense of means listed by foreign enterprises. 7. What is the sum of VAT which should be transferred in the budget? Sum of VAT, which should be transferred in the budget, is a spread between sums of VAT obtained from realization of goods and services (i.e. final VAT), and sums being a subject of reimbursement of VAT, included in cost of purchasing.