, , .
:
The threshold is reduced.
They were offered latest tax guides.
A lot of questions were asked and answered.
4. Translate into Russian:
A lot of topics were discussed in the course of the Programme.
Many lecturers were invited.
Many materials were distributed.
Similar programmes are organised now too.
I believe similar programmes will be oiganised in future too.
5. Insert articles:
On... certain day after... lecture on... UK taxation system.... group was to visit... Tax Department of... lawyers' firm in... centre of London. Mr. Hill and... participants went there by tube which is... fastest means of transport.
6. Insert prepositions:
After they got... the building.. the firm they went.. the secretary's office. And Mr. Hill spoke... the secretary for some time. Then they moved... the conference room.... conference room a few Englishmen were waiting... the Group.
7. Complete the sentences:
Mr. Brown,..., welcomed the Group and introduced... They were solicitors... of different offices. Each of them spoke... Thus the participants had some information on... and other taxation matters. A lot of... answered then. The discussions were... Before the participants left they were offered.. hints.
Translate the extract of the Guide into Russian.
9. Complete and act out a similar dialogue:
.. afternoon.
.., sir
My name... group... We have got an appointment...
Mr.... waiting... conference... Follow...
10. Read as in the examples:
| Example | 31 December 1996 the thirty first of December nineteen ninety six |
25 December, 1997
1 January 1998
12 April 1996
31 March 1995
ü 3- third
ü 4- fourth
ü 5- - fifth
ü 6- sixth
ü 7- seventh
ü 8- eighth
ü 9- ninth
ü 10- tenth
| Example | 2,000,000x33%=660,000 two million multiplied by thirty three percent is equal to six hundred and sixty thousand |
| 150,000x33%=49,500 150,000x25%=37,500 100,000x25%=25,000 |
11. Agree or disagree:
Small companies of Russia also pay a smaller tax rate.
It is quite reasonable that small companies pay smaller tax iates.
Small companies should pay smaller tax rates only during the first years of their existence.
Tax rates should be the same for big and small companies.
ü existence
Unit thirty
Value added tax (VAT)
Text
Value Added Tax (VAT) is a Government tax. At present the standard VAT rate is 17,5%. Everyone in Britain must pay VAT on almost everything they buy. VAT is usually incorporated in the price.
Visitors to Britain can reclaim the tax when they leave Britain and present the appropriate documents issued by the shop. Usually when they buy rather expensive things like furs, gold, hi-fi goods etc., they should wonder if the shop operates the VAT scheme.
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One day during their stay in London one of the participants went shopping and came into a small jewele's shop to buy a gold chain for his wife.
Here is his talk with the shop assistant:
Participant: Excuse me, may I have a look at one of the chains displayed in the window?
Shop assistant: Certainly, sir. What number is it?
Participant: It's nine three five, over there.
Shop assistant: Just a minute.... Yes, here you are.
Participant: And how long is it?
Shop assistant: 25 inches, sir.
Participant: And how much is it in centimeters?
Shop assistant: Let me see... oh, here is the calculator... I should multiply it by two point five two. Oh, yes, sixty three.
Participant: Very good. Just the length I wanted to have. And how much is it?
Shop assistant: One hunded and ninety nine pounds.
Participant: Good. I'm buying it.
Shop assistant:... Here is your box and the receipt please.
Participant: Excuse me, may I reclaim the VAT tax?
Shop assistant: And where are you from?
Participant: From Russia.
Shop assistant: Just a minute, I'll consult the book. Yes, you are eligible to the reclaim. May I have your passport to fill in the form?
Participant: Here you are.
Shop assistant: Here is your passport and the form. Please fill in this sheet before you give it to the customs. How are you leaving? By plane?
Participant: Yes, by plane. And what should I do about this form?
Shop assistant: Fill in this sheet before you leave for the airport and have it stamped at the customs, at the airport. Then post it. In a month or so you will receive a cheque by post. Have it cashed at the bank stated, in Russia.
Participant: I see. Thank you very much.
Shop assistant: You are more than welcome.
Words and expressions
| value | , | |
| value added tax | () | |
| government | ['gövnm@nt] | |
| at present | ||
| everyone | ||
| price | ||
| to reclaim | ||
| to issue | ['Isjü] | , |
| shop | ||
| expensive | ||
| fur | ||
| hi-fi (=high fidelity) | - ( ) | |
| goods | () | |
| to wonder | ||
| 1 wonder if I can reclaim | , | |
| the VAT? | VAT. | |
| scheme | [skÖm] | , , |
| to operate the scheme | . ( VAT) | |
| to go shopping | ||
| jeweler | ['³ü@l@] | |
| chain | ||
| shop assistant | ||
| to display | ||
| window | , | |
| a chain displayed in the window | ||
| length | ||
| inch | (2,25 ) | |
| to multiply | ||
| box | ||
| receipt | , | |
| to consult | , | |
| book | (. ) | |
| I'll consult the book. | , | |
| eligible | [e'lI³@bl] | |
| sheet | ||
| to stamp | ||
| to post | ||
| by post | ||
| to cash | ||
| have it cashed | ||
| to state at the bank stated You are more than welcome. | . |
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Exercises
1. Match English and Russian equivalents:
| the standard rate | |
| to pay VAT | |
| The tax is incorporated in the price. | |
| to reclaim the tax | . |
| appropriate documents | ... |
| The shop issues the documents. | |
| If the shop operates the scheme... | . |
| expensive things |
2. Complete as in the text:
VAT is a... tax. At present the standard... Everyone in Britain must... on almost... VAT is usually incorporated... Visitors to Britain can... When they leave... and present the appropriate... issued by... Usually when they buy... if the shop operates...
