Grammar

Task 1. Complete the sentences below, using a passive form of the verb in brackets.

(Simple Past)

1. The delivery_______ (complete) a month ago.

2. The first contract for the sale of tracks to that country_______(sign) in 1985.

3. These boxes_______(deliver) yesterday. They_______(send) from the USA.

(Simple Present)

1. Each unit_______(test) a few times during manufacture.

2. This product_______usually (guarantee) for five years.

3. The trucks_______(make) at the plant. They_______(produce) in different models.

(Present Continuous)

1. A lot of new equipment_______(install) in our plant at present.

2. The goods_______(unload) at the port now.

3. The talks_______(carry out) in his office.

(Present Perfect)

1. The components from Canada just_______(deliver).

2. Our chief engineer_______(show) the new facilities, and now he is talking to Mr. Smith.

3._______the assembly shop_______(equip) yet?

(Future Indefinite)

1. New joint ventures_______(set up) next year.

2. In future, a new factory_______(build) there.

3. They_______(ask) a lot more questions before they can make a sale.

(Modal Verb +Passive)

1. Your draft contract must_______carefully_______ (study) before

stage of the transaction.

2. These modifications can_______(make) within 2 months.

3. The spare parts will _____ (supply) within two weeks.

Task 2. Make the verbs in the following sentences passive.

1. He published the book last year.

2. We use this equipment only on special occasions.

3. They will give you an answer in some days.

4. We have just translated these texts.

5. The students can do it without any difficulty.

6. Who wrote this novel?

7. Nobody had visited him.

8. Now we are discussing the problems of advertising in Russia.

Lesson X system of taxation

Where does the government get its money? The federal (national) gov­ernment gets most of its money from the income of households. There are two major taxes imposed on all households. The first of these is the payroll tax. The Americans pay 7,5% of their earnings to the government for payroll taxes. Employers take this away from them, and send it to the federal gov­ernment. In addition to this, every employer must pay an equal amount. The federal government, therefore, takes 15% of their earning in payroll taxes.

The government uses the money from payroll taxes for income security. This means that if one is disabled and cannot work, then he will receive a stipend from the government for himself and for his children if they are eighteen years old or younger. If one dies while his children are still young, they will receive an income. In addition, where one is sixty five years old, he will receive a retirement pension. So this payroll tax provides security to a person and to his children in the event of his disability, death, or retire­ment.

The second major federal tax imposed on all households is federal in­come tax. All of the US citizens must file a report every year stating how much money they earned. Those who earn very little pay no tax. Those who earn a modest amount, for example a young couple, pay 15%. Those who earn more pay 28% or 33% of their earning for federal income tax. These percentages are called marginal percentages.

In addition to payroll taxes and personal income taxes, the federal gov­ernment receives income taxes from corporations, excise taxes which are levied on the sale of certain items (mostly tires for cars, gasoline, alcohol and cigarettes), and customs duties which are levied on imported goods.

How does the US federal government spend this money? The federal government spends 39% of its money on the income security programmes. They also include welfare programmes for the poor. 24% of federal ex­penditures are on military.

Because the government has been spending more than the taxes it rece­ives, it has been issuing bonds. The interest on these bonds now uses 15% of the federal budget. Other federal programmes are for such items as educa­tion, health, and agriculture.

State governments in the USA get most of their income from sales tax­es. Sales taxes are stores as consumers make their purchases. If the price of an item is marked as one dollar, the tax is probably about seven cents, so the consumer must have $1,07 in his pocket.

The majority of income for local governments, cities and countries, comes from property taxes. Whether a family owns a house in a city, or a farm in country, the local government makes an estimate of the value of the house and the land and charges a tax on them. Businesses also pay property tax.

State and local governments spend their receipts on schools and on oth­er programmes that directly benefit people. There are public hospitals, hous­ing, and food assistance for the poor.