Тема 7. Доход

План вивчення теми

1. Доход.

2. Модальне дієслово may.

Навчальні цілі

Засвоїти лексичні одиниці та оволодіти комунікативними компетенціями, які забезпечують адекватну мовленнєву поведінку в ситуаціях, пов’язаних з розумінням і наданням інформації відносно доходів у бізнесі, сформувати поняття про модальні дієслова, навчитись вживати модальне дієслово may.

Завдання та методичні рекомендації до вивчення теми

1. Прочитайте текст 1, намагаючись зрозуміти його якомога точніше та повніше.

TEXT 1

THE MEANING OF INCOME

Whether income is an accurate measure of taxpaying ability depends on how income is defined. The only definition that has been found to be completely consistent and free from anomalies and capricious results is “accrued income”, which is the money value of the goods and services consumed by the taxpayer plus or minus any change in net worth during a given period of time. (Tax experts commonly call this the Haig-Simons definition of income, based on work by American economists Robert M. Haig and Henry Simons.) This definition cannot be applied without important modifications. First, many tax codes do not consider as taxable income those changes in net worth resulting from gifts, bequests, and other gratuitous transfers. Second, because of the difficulties of estimation, most accretions to wealth are ordinarily not included in an individual’s taxable income until they are “realized” – that is, converted into cash or some easily valued form. Finally, and for much the same reason, most countries have chosen not to include in taxable income such forms of imputed income as the rental value of owner-occupied homes.

In some countries the individual income tax is imposed on the total income of an individual or family unit, whereas in others income from different sources is taxed under separate rules and often at somewhat different rates. The use of multiple schedules is questionable on grounds of both neutrality and horizontal equity (persons with the same income, under like circumstances, paying the same amount of tax), and countries with scheduler taxes frequently supplement them with a progressive rate scale applicable to total income. These scheduler income taxes are today found in some South American and African countries. In most industrialized countries, such as Great Britain, personal income has to be reported on one of number of separate schedules, but assessable income is then lumped and only one tax is imposed. That kind of individual income tax is not usually regarded as a scheduler tax. By comparison, the Scandinavian countries have recently adopted “dual” systems in which labour income is subject to graduated rates, but capital income is subject to flat rates. The United States has adopted antishelter provisions that have the effect of converting a nominally global income tax into one having scheduler features.

1.2. Для перевірки правильності розуміння прочитаного тексту виконайте наступні ситуаційні вправи:

Ситуація 1. Деяким людям до вподоби точні формулювання, у такому разі вони наступні вислови замінять на інші:

єдина ставка, податок, сума орендної плати, збільшення, готівка, дохід, що підлягає оподаткуванню, вартість, об’єднувати, точний, заповіт, визначати

1. Correct or true in every detail means………………. .

2. …………………… is to describe clearly and exactly what something is.

3. …………………. is the amount money which can be received for something.

4. An amount of money that you must pay to the government according to your income that is used to pay for public services is called ……………… .

5. ……………. is the money or property belonging to someone which they say that, after their death, they wish to be given to other people.

6. A slow, gradual increase in an amount, level, value is …………. .

7. Money in the form of notes and coins, rather than cheques, credit cards is known as ………………………. .

8. ………………. is payment made for the use of a car, equipment etc. for a period of time.

9. The amount of money which is considered when calculating tax payments is called …………………. .

10. To put people or things into the same group, although they do not really belong together is ………………….. .

11. …………. is a charge that is the same for everyone.

Ситуація 2. Заповніть пропуски у реченнях словами ‘income’, ‘livelihood’ або ‘earnings’:

1. The properties he rented out provided him with a(n) ………………...

2. He claimed compensation for loss of ………………… .

3. The family pays more that 50% of its ……………….… in rent.

4. Fishing is the main source of ………… for many people in the area.

5. Over the last decade, ………………….. rose faster than prices.

6. People on higher ………………..should pay more tax.

7. The calculation is based on your average ……………….. during this period.

8. It is difficult to earn a ………………. as an artist.

1. Для ознайомлення з поняттям про систему часів англійських дієслів вивчіть Units 29-30 підручника R. Murphy “English Grammar in Use”

2. Щоб навчитись вживати модальне дієслово can, виконайте наступну ситуаційну вправу:

Ситуація 3. Перекладіть на англійську мову наступні речення:

1. Нам можна ходити на вечірки. (we; go)

2. Він міг слухати музику кожного вечора. (he; listen to music)

3. Він може взяти мою машину. (he; take)

4. Ти можеш написати їм листа, якщо хочеш. (you; write)

5. Мені дозволили летіти літаком. (I; go by plane)

6. Ви можете дзвонити мені будь-коли. (you; call)

7. Вона може запросити його на мій день народження. (she; invite)

8. Вони можуть скористатися нашим офісом для проведення наради. (they; use)

9. Мені дозволяють користуватися машиною. (I; use)

10. Їм дозволять поїхати за місто. (they; go)

11. Дитині дозволять піти на прогулянку. (the child; go for a walk)

12. Дівчинці можна (= дівчинці дозволяють) гратися у дворі. (the girl; play)