Проверяем домашнее задание.
Упражнение 7. Ответьте на вопросы.
1. What process is marketing?
2. What operations does marketing include?
3. What is the most important thing in marketing?
4. What are the main steps in making research?
Упражнение 8. Переведите предложения на английский язык.
1. Маркетинг - это деятельность, связанная с прохождением товаров и услуг от производителя к потребителю.
2. Маркетинг включает в себя такие операции, как: транспортировка, складирование, ценообразование и продажа товаров.
3. Наличие нужного товара в нужном месте в нужное время приносит обоюдную выгоду покупателям и продавцам.
4. Важную роль в маркетинге играют такие факторы, как: определение проблемы, сбор данных, анализ результатов, а также реклама.
Упражнение 2
Поставьте глагол в форму Present Perfect, Past Perfect или Future Perfect.
to arrive
1. Our taxi … by 9 o’clock yesterday morning.
2. Let’s go. The guests already ….
3. They … by the time the meeting starts.
to be
1. I am tired of waiting. Where you …?
2. By the time I’m 30 I … a famous scientist.
3. He didn’t remember where he … before the accident.
to paint
1. We … the house by next Tuesday.
2. She … more than 10 pictures already.
3. I wondered if they … the room.
Упражнение 3
Раскройте скобки, употребив глагол в форме Present Perfect, Past Perfect или Future Perfect.
1. Sam … (lose) his keys. So he can’t open the door.
2. When I woke up in the morning, the rain already … (stop).
3. I hope I … (finish) my test by midnight.
4. The film turned out to be much longer than we … (expect).
5. My sister just … (leave) for the bank.
6. The girls were good friends. They … (know) each other for 5 years.
7. Mother … (lay) the table before we come.
8. I never … (try) Japanese food.
9. Ted was so happy because his dream … (come) true.
10. We … (be) to Paris many times.
Tax System of Russia
Tax system — налоговая система;
Tax violation — налоговое нарушение;
taxation — налогообложение;
charge — начислять, взимать;
activity — деятельность;
gambling — спекуляция;
enterprise — предприятие;
unified tax on income — единый подоходный налог;
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unified agricultural tax — единый сельскохозяйственный налог на доходы;
reduced number of other taxes — сокращенное количество других налогов;
regional authorities — региональные (местные) власти;
inputed income — подразумевающийся налог;
entrepreneur — предприниматель;
legal entity — юридическое лицо;
gross tax evasion — уклонение от уплаты налогов;
total revenue — общий доход;
fiscal year-end — конец финансового года;
duty — долг, обязанность;
fee — гонорар, вознаграждение;
legislation — законодательство;
Ministry of Finance — Министерство финансов;
responsible — ответственный;
annual tax return — годовая налоговая декларация;
enforcement body — органы надзора;
Federal Agency of Economic and Tax Crimes
— Федеральное агентство по экономическим и налоговым преступлениям;
adjustment — корректировка;
Ministry of Internal Affairs — Министерство внутренних дел;
submit — представить;
with respect to — что касается;
as well as — а также;
criminal offence — уголовное правонарушение;
installment — взнос;
in relation to — относительно;
instead of — вместо;
at least — по крайней мере.
TEXT Tax System of Russia
The Russian tax system is relatively new. The tax year in Russia is the calendar year. Different fiscal year-ends are not permitted.
There are a number of significant taxes in Russia charged in relation to sales and property, and taxes specific to certain industries or activities (gaming/gambling, for example).
There is a simplified system of taxation established for small enterprises, which may pay a unified tax on income and a reduced number of other taxes. Regional authorities have the right to introduce a tax on imputed income within their jurisdictions for legal entities and individual businessmen carrying out activities in certain industries.
Enterprises, farms and individual businessmen producing agricultural products have to pay a unified agricultural tax instead of most other taxes if this activity represents at least 70% of total revenues for a certain period.
Taxes, duties and fees are enacted by law and may be changed only by new legislation. The Federal Tax Service, which is responsible for collecting taxes, closely coordinates its activities with the Ministry of Finance, which has overall responsibility for collection of Russia state budget revenues. Also the Federal Tax Service coordinates with law enforcement bodies, in particular, with the Federal Agency for Economic and Tax Crimes under the Ministry of Internal Affairs.
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The Federal Agency, which replaced the Tax police, is responsible for uncovering tax violations and investigating cases of gross tax evasion, which is criminal offence under Russian law. The Federal Agency is a powerful tool for tax administration. Gross tax evasion is defined by the Russian Criminal Code as underpayment of taxes.
Companies are required to file reports with the tax authorities on a monthly, quarterly or annual basis, depending on the particular tax and the company’s line of business. Taxes are paid in monthly, quarterly or annual installments, and a final adjustment made when annual tax returns are submitted. The tax authorities do not issue tax assessments to enterprises. Instead, the company must pay the amount of tax indicated in the tax return.
Упражнение 1. Подберите из правой колонки русские эквиваленты английским словам в левой колонке.
| 1. tax violation | a. уклонение от уплаты налогов |
| 2. unified tax on income | b. общийдоход |
| 3. gross tax evasion | c. годоваяналоговаядекларация |
| 4. unified agricultural tax | d. юридическоелицо |
| 5. total revenues | e. законодательство |
| 6. legislation | f. подразумевающийсядоход |
| 7. annual tax return | g. налоговоенарушение |
| 8. enforcement bodies | h. единый сельскохозяйственныйналог |
| 9. legal entity | i. органынадзора |
| 10. imputed income | k. единыйподоходныйналог |
Упражнение 2. Заполните пропуски соответствующими предлогами.
1. There are a number... significant taxes... Russia.
2. There is a simplified system....taxation established... small enterprises.
3. Taxes may be changed only … new legislation.
4. The Federal Tax Service is responsible … collecting taxes.
5. Companies must file reports... the tax authorities... a monthly, quarterly of annual basis.
Упражнение 3. Закончите предложения
1. The Russian tax system is
A) very complicated. B) relatively new. C) very simplified.
2. Federal Tax Service is responsible for
A) uncovering tax violations.
B) collection of Russian state budget revenues. C) collecting taxes.
3. The Ministry of Finance is responsible for
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A) uncovering tax violation. B) collection of Russian state budget revenues.
C) collecting taxes.
4. The Federal Agency is responsible for
A) uncovering tax violation. B) collection of Russian state budget revenues.
C) collecting taxes.
5. Companies are required to pay taxes
A) on three calendar year basis.
B) on an annual basis.
C) on a calendar year and a half basis.
Упражнение 4. Найдите в тексте ответы на вопросы.
1. What taxes are charged in Russia?
2. Who may pay a unified agricultural tax instead of other taxes?
3. What Service is responsible for collecting taxes?
4. What organization is responsible for collection of Russia state budget revenues?
5. What Agency is responsible for uncovering tax violation and investigating cases of gross tax evasion?
6. How often are taxes paid?
Упражнения на времена английского глагола.
Упражнение 1. Join the two parts of sentences.
1. Fred plays tennis... a) every Monday.
2. Fred is playing tennis... b) for several times.
3. Fred has played tennis... c) at the moment.
4. Fred played tennis... d) at that time.
5. Fred was playing tennis... e) next Monday
6. Fred will play tennis... f) when he was 15.
Упражнение 2. Copy the sentences and note if they refer to the present, past or future. Write the tense against each sentence.
Example: He cut his finger with a knife. (Simple Past)
- He often cuts himself.
- What time did John arrive?
- I never forget anything.
- Areyousittingcomfortably?
- We drank a lot of Coke at the party.
- It was raining all night.
- The train will leave in a few minutes.
- I put on a clean shirt yesterday.
Упражнение 3. Put the following sentences into the correct tense: Simple Past, Simple Present, Present Continuous or Past Continuous, Present Perfect.
1. I ________ (listen) to the radio while Mary __________ (cook) dinner.
2. You __________ (buy) this book yesterday?
3. Last Friday Jill __________ (go) home early because she __________ (want) to see a film.
4. When your brother usually __________ (get) home in the evening?
5. Jane always __________ (bring) us a nice present.
6. What those people __________ (do) in the middle of the road?
7. You __________ (read) this book?
8. While Fred __________ (sleep), Judy __________ (watch) TV.
9. When I __________ (be) young, I __________ (think) Mary __________ (be) nice — but now I __________ (think) she’s fantastic.
10. Jill __________ (walk) home when she __________ (see) her husband’s car outside the cinema
11. Look there! Sue and Tim __________ (run) to school.
12. Jack’s father __________ (not work) in London — he __________ (not speak) English.
13. Joe __________ (buy) a car yesterday.
14. Their father often __________ (go) to rock concerts.
15. While you __________ (sleep), mother __________ (arrive).