2015-05-20
810
Ex.1. Read the text and answer the following questions:
1. What is tariff?
2. What are protective tariffs designed to do?
3. What are revenue tariffs designed to do?
4. What duties are called specific?
5. How are ad valorem duties levied?
6. How are duties calculated when articles contain ingredients, one or more of which is liable to duty?
7. How can payments be made?
8. What is excise?
9. What excise duties are there in Russia?
10. What is VAT?
Ex.2. Say if it is true or false. Support your reply.
1. Protective tariffs are designed to provide a major source of income for the federal government.
2. Revenue tariffs are aimed at protecting domestic production from foreign competition.
3. Ad valorem duties are levied according to the value of goods.
4. Specific duties are imposed according to the value of goods.
5. When duty is charged by weight it is calculated including the weight of any container.
6. Freight, insurance, commission, packing and containers are not included in the value fixed for the purpose of assessing ad valorem duty.
Ex.3. Find the words/phrases in the text which mean the following:
a) to keep safe;
b) to move from a lower to a higher level;
c) to decide or fix the amount of a tax or a fine;
d) to bring in from a foreign country;
e) the total annual income of the State;
f) one of the parts of a mixture;
g) payment for selling goods;
h) piece of business.
Ex.4. Look through the text and write out economic terms.
Ex.5. Find the word which logically doesn’t fit the group.
1. tariff
cash
duty
tax
2. to certify
to levy
to impose
to charge
3. ton
meter
act
item
4. legal
principle
main
major
5. goods
commodities
products
ingredients
|
|
|
Ex.6. Translate from Russian into English.
1. Протекционистский таможенный тариф защищает отечественного производителя от внешней конкуренции.
2. Целью фискального тарифа является пополнение государственного бюджета.
3. Специфические пошлины на товар исчисляются на единицу веса или любой другой меры.
4. Пошлина «ад валорем» исчисляется со стоимости товара.
5. Если пошлина исчисляется с веса, она исчисляется с веса нетто, то есть без учета веса упаковки.
6. Если товар содержит один или более одного ингредиентов, облагаемых пошлиной, она исчисляется со стоимости (пропорциональной) данных ингредиентов.
7. Cтоимость перевозки, страховка, комиссионные, стоимость упаковки и так далее, включаются в общую стоимость товара для исчисления адвалорной пошлины.
8. Акциз и НДС – косвенные налоги, включаемые в стоимость товара.
