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Контрольная №5 по англ, вар 3 (Taxation)

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Загружен: 29.06.2015
Содержимое: контрольная №5, вар 3.doc.zip (16,45 Кбайт)

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КОНТРОЛЬНОЕ ЗАДАНИЕ № 5
Вариант 3
1. Перепишите следующие предложения, определите в каждом из них тип условного предложения и переведите их на русский язык:
1. If you would like to apply, call Human Resources on 0207753.
2. I wouldn′t do that if I were you.
3. If you reduced your price by 8 %, we would increase our order substantially.
4. If we had had a better website, we would have attracted more customers.
5. If you don′t easily show your feelings or express your opinion, you are reserved.

2. Письменно переведите следующие предложения, содержащие причастия, герундий и инфинитив или конструкции с ними:
1. The price mentioned was five per cent lower than that which had been paid under the previous contract.
2. To meet the increased demand for industrial goods, a great number of new shops have been opened.
3. After listening to the customer′s complaint, we try to suggest a number of solutions.
4. Being packed in strong cases, the goods arrived in good condition.
5. All employees are supposed to follow the accepted dress code.
6. Two years were sufficient for the work to be done.
7. I regret not taking the customer′s feedback seriously enough.
8. Having spent all the money he started looking for a job.
9. The standard of living having been improved after the First World War, the working class families could afford spending more money on foodstuffs.
10. The article was too brief to bring out all the important areas of economics.

3. Переведите на русский язык предложения, содержащие усилительные (эмфатические) конструкции:
1. It was in the 1930s when the term «macroeconomics» was first used.
2. Nevertheless, great changes do occur and have been well documented.
3. It is the man, who helped me in collecting data for my presentation.
4. It is microeconomics that analyses distribution of products and income among consumers and firms.
5. The manager did make his employees start productive work.

4. Письменно переведите текст:
Taxation
Taxation is the Government’s main source of revenue. A tax is a compulsory charge levied on the taxpayer by the state. There are two main types of taxation hi the UK, namely direct and indirect taxation. Income tax, corporation tax, capital transfer tax, motor vehicle tax and local rates are all direct taxes, since they are paid by the taxpayer direct to the respective Government department. Indirect taxes are those paid on the purchase or importation of certain goods and services. They include value added tax, customs duties and excise duties. They are indirect because they are paid initially by the manufacturer, importer or wholesaler and then passed on to the final customer.
Taxation can obviously be classified again into three groups: taxes on income, taxes on capital and taxes on expenditure.
While the main function of taxation is to provide revenue, it also has important subsidiary functions and is one of the ways in which the government affects its policies. The first of these is to reduce the inequality of incomes. This has been achieved - and is still being maintained - by income tax and capital transfer tax. These taxes are progressive. The amount people pay is in accordance with what they can afford, so that a person with a high income pays more income tax than one who earns less and, in addition, their financial responsibilities are taken into account. Consequently, if two men receive the same amount in wages but one is single and the other is married and has two children, the single person will pay more income tax.
The second subsidiary function of taxation is to control the level of economic activity. Selective employment tax falls into this category, since it encourages economy in the use of labour in the service and construction industries. The repayment of the tax, together with additional sums to manufacturing industries in the development areas, was an added incentive to firms to move to those areas and therefore stimulated ec

Дополнительная информация

4. Письменно переведите текст:
Taxation
Taxation is the Government’s main source of revenue. A tax is a compulsory charge levied on the taxpayer by the state. There are two main types of taxation hi the UK, namely direct and indirect taxation. Income tax, corporation tax, capital transfer tax, motor vehicle tax and local rates are all direct taxes, since they are paid by the taxpayer direct to the respective Government department. Indirect taxes are those paid on the purchase or importation of certain goods and services. They include value added tax, customs duties and excise duties. They are indirect because they are paid initially by the manufacturer, importer or wholesaler and then passed on to the final customer.
Taxation can obviously be classified again into three groups: taxes on income, taxes on capital and taxes on expenditure.
While the main function of taxation is to provide revenue, it also has important subsidiary functions and is one of the ways in which the government affects its policies. The first of these is to reduce the inequality of incomes. This has been achieved - and is still being maintained - by income tax and capital transfer tax. These taxes are progressive. The amount people pay is in accordance with what they can afford, so that a person with a high income pays more income tax than one who earns less and, in addition, their financial responsibilities are taken into account. Consequently, if two men receive the same amount in wages but one is single and the other is married and has two children, the single person will pay more income tax.
The second subsidiary function of taxation is to control the level of economic activity. Selective employment tax falls into this category, since it encourages economy in the use of labour in the service and construction industries. The repayment of the tax, together with additional sums to manufacturing industries in the development areas, was an added incentive to firms to move to those areas and therefore stimulated economic activity in them. Similarly, a substantial increase in corporation tax could cause firms to limit their plans for development and expansion, while a reduction in the rate charged would encourage firms to adopt an expansionist policy.
Taxation′s third subsidiary function is to influence production and consumption. The imposition of a tax when goods are bought, or excise duty on certain goods, can reduce the total consumption of them. The imposition of tariffs on imported goods will discourage people from buying them and stimulate the sales of home-produced goods. This was one of the measures used at the end of the 1960s to help to correct the balance of payments.
The last two functions can obviously have a direct effect on businesses, while the first will have indirect consequences for them. The effects of taxation are obviously taken into account as far as possible when planning company policy.
The government′s financial policy - and hence taxation - is reviewed annually in the budget. A constant watch is kept on levels of employment in all parts of the country, trends of production, prices and the balance of payments throughout the year.

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