It is also worth nothing that income tax is rather a simple one to collect, as many employers pay the tax directly for the employees, deducting it from the salary before it is paid.
What is most needed to make income tax more effective and fair is a radical improvement of its administration.
2.2.5.3 Задание 1. Ответьте на вопросы по текстам А, B,С, D
1 What do governments spend money on in every society?
2 Trough what is government expenditure spending financed?
3 What is a tax?
4 What does fiscal policy mean?
5 How may the government reduce or increase demand for goods and services?
6 When do people have less money to spend?
7 What does fiscal policy use to promote economic stability and growth?
8 What questions occur about how taxation should be arranged?
9 How do countries vary in the balance of their taxation?
10 What does direct taxes mean?
11 What does indirect taxes mean?
2.2.6 Тексты для студентов специальности «Документоведение и документационное обеспечение управления»
2.2.6.1 Задание 1. Прочитайте и запомните следующие слова и словосочетания:
essential part – основная часть;
business paper – деловые бумаги;
recipient – получатель;
to intend – предназначать;
impression – впечатление;
agreement – соглашение;
venture – смелое предприятие, осмеливаться;
to involve – вовлекать;
negotiation – переговоры;
to draft – проект, набросок;
to enforce – следить за соблюдением;
to avoid – избегать;
inquiry – запрос;
offer – предложение, предлагать;
order – приказ, заказ;
quotation – цена (продавца);
to reply – отвечать;
customer – потребитель, клиент;
consignment – партия;
approach – предложение, подход;
delivery – доставка;
insurance – страхование, страховка.
2.2.6.2 Задание 2. Прочитайте тексты и переведите их письменно
Text. English business letters
Letter writing is an essential part of business communication. A cheque, a contract or any other business paper sent by mail should always be accompanied by a letter. The letter says what is being sent, so that the recipient should know exactly what you intended to send. It is a typical business letter called «routine».
A well arranged letter will make a better impression on the reader, thus good letters make good business partners.
Nowadays more and more agreements are made in English, for English is a universal business language. Joint ventures, bank loans, and trademark licenses are frequently written in English.
There are three stages of transactions involving business contracts: first – negotiation of terms, second – drafting documents reflecting these terms, and third – litigation (спор) to enforce or to avoid executing of these terms.
Business letters may be divided into official and semi-official. The first kind of letters is characteristic of those people working in business: an executive, a department manager, a salesman, a secretary or a specialist in business and technology. But also many people may want to buy something, to accept an invitation or to congratulate somebody – this is a kind of semi-official letters. The first kind of letters may in turn be subdivided into such groups as: inquiries, offers, orders, and so on.
Example 1. An inquiry letter
JACKSON & MILES
118 Regent Street
London WIC 37D
UK
Gentlemen: 21 Oct, 2000
We saw your women's dresses and suits in your October catalogue. The lines you showed would be most suitable for our market.
Would you kindly send us your quotation for spring and summer clothing that you could supply to us by the end of January next.
We would require 2,000 dresses and suits in each of the sizes 10-14, and 500 in sizes 8 and 16. Please quote c.i.f. Chicago prices.
Payment is normally made by letter of credit. Thank you for an early reply.
P.Pratt
P.PRATT.Jr
Buyer
NOTES: In the first part of a letter there is a kind of introduction as a prospective customer approaches supplier for the first time, and it is from this part that we found out that the correspondents are engaged in textile industry.
The second part expresses request for detailed information about the goods in question, their prices and terms of possible transaction.
In this example we come across the abbreviation concerning the terms of delivery, that are commonly accepted in business world.
c. i.f. – cost, insurance, freight.
If consignment is to be delivered according to c.i.f., then the supplier insures the goods and pays for the whole delivery.
f. o.b. – free on board.
If consignment is to be delivered according to f.o.b., then the supplier pays for transportation to port, ship or air shipment and dispatch; and the customer pay» for onward transportation and insurance.
f. o.r. – free on rail.
It is the same as f.o.b., but for railway transportation. с & f – cost and freight.
If consignment is to be delivered according to с & f, then the supplier pays for the whole delivery and the customer – for insurance,
Example 2. The answering letter
HOWARD & PRATT
Ladies' Clothing
306, 3d Avenue
Chicago, 111. 60602
Dear