2015-08-12
1399
1. Tax system of each county reflects its level of economic and social development.
a)True; b) False
2.Different countries differ in their forms of taxation.
a)True; b) False
3.STS fulfils functions legislatively determined.
a)True; b) False
4.The main task of the tax service bodies is to carry out a control over keeping with tax legislation.
a)True; b) False
5.The Tax Militia jurisdiction is to prevent crimes, law breaches and to adopt legal acts.
a)True; b) False
Exercise 3.5 Complete the sentences with the missing words:
| legal entity taxpayer Tax Inspection obligatory payments legislation breach of the law individual tax taxable profit |
1. Additionally, a ______ is obliged to submit an annual tax declaration before 31 March following the year in which the tax obligation arose.
2. However, in most countries, the trade in, possession and consumption of many of these drugs are in _______.
3. The Company is a ______ and owns separate property recorded on its separate balance sheet.
4. The majority of respondents from ______ (90%) supported the rule that limits the number of on-site inspections (no more than two per year) of the same taxpayer.
5. The main advantage of this solution is the calculation of a ______ by adding the profits and losses of all the companies in the group.
6. Russian legal entities must file ______ declarations.
7. What ______ and procedures exist to freezing accounts and assets at Banks and financial institutions?
8. The system of lawfully established taxes and tax collections includes, in particular, the value added tax, the profit tax, the property tax, the uniform social tax and other _______].
Exercise 3.6 Give the English equivalents for the following word combinations:
1.Податкова система –
2.Економічний розвиток –
3.Зовнішня політика держави –
4.Внутрішня політика держави –
5.Стягнення податків –
6.Органи державної податкової служби –
7.Здійснювати контроль –
8.База даних –
9.Порушення закону –
10.Попереджувати злочини –
11.Розслідувати злочини –
12.Дотримуватися податкового законодавства –
13.Державний реєстр фізичних осіб –
