Головна Усі новини «Дебет-Кредит» Новини партнерів

Basics: перевір свою англійську

Продовжуємо вивчати лексику з "Practical Financial English". Цього разу пропонуємо Вашій увазі слова, які застосовуються для визначення основ оподаткування США

1. TASK: Insert the appropriate word in the text below:

comprehensive     -      compute    -     dependent

eligible     -      exempt    -     imposed     -     paid 

on     -     interest    -      progressive    -     varied  


A tax is _________ on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed _________ individuals, corporations, estates, and trusts. 

The rate of tax at the federal level is _________; that is, the tax rates on higher amounts of income are higher than on lower amounts. Federal tax rates in 2013 _________ from 10% to 39.6%.

Individuals are _________ for a reduced rate of federal income tax on capital gains and qualifying dividends. The tax rate and some deductions are different for individuals depending on filing status. Married individuals may _________ tax as a couple or separately. Single individuals may be eligible for reduced tax rates if they are head of a household in which they live with a _________.

Taxable income is defined in a _________ manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service. Taxable income is gross income as adjusted minus deductions. 

Gross income includes all income earned or received from whatever source. Some income, however, is _________ from income tax. This includes interest on municipal bonds.

Adjustments (usually reductions) to gross income of individuals are made for alimony _________, contributions to many types of retirement or health savings plans, certain student loan _________, half of self-employment tax, and a few other items. The cost of goods sold in a business is a direct reduction of gross income.

 


2. CHECK YOUR SPEAKING 

comprehensive

ˌkɒm.prɪˈhen.sɪv

повний, всеосяжний

to compute

kəmˈpjuːt

подсчитывать

dependent

dɪˈpen.dənt

підраховувати

eligible

ˈel.ɪ.dʒə.bl̩

має право, прийнятний

exempt

ɪɡˈzempt

звільнений від податків

to impose

 ɪmˈpəʊz

оподатковувати

interest

ˈɪntrəst 

інтерес

on

on

на

to pay

peɪ

платити

progressive

prəˈɡres.ɪv

прогресивний

varied

veərid

різноманітний

 


3. SEE CORRECT ANSWER

[ Див. правильну відповідь ] 

A tax is imposed on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed on individuals, corporations, estates, and trusts. 

The rate of tax at the federal level is progressive; that is, the tax rates on higher amounts of income are higher than on lower amounts. Federal tax rates in 2013 varied from 10% to 39.6%.

Individuals are eligible for a reduced rate of federal income tax on capital gains and qualifying dividends. The tax rate and some deductions are different for individuals depending on filing status. Married individuals may compute tax as a couple or separately. Single individuals may be eligible for reduced tax rates if they are head of a household in which they live with a dependent.

Taxable income is defined in a comprehensive manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service. Taxable income is gross income as adjusted minus deductions. 

Gross income includes all income earned or received from whatever source. Some income, however, is exempt from income tax. This includes interest on municipal bonds.

Adjustments (usually reductions) to gross income of individuals are made for alimony paid, contributions to many types of retirement or health savings plans, certain student loan interest, half of self-employment tax, and a few other items. The cost of goods sold in a business is a direct reduction of gross income.

 


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Автор:
FBE School
Джерело
«Дебет-Кредит»
Рубрика:
«Дебет-Кредит» / Новини партнерів
Теги:
financial english

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Дані матеріали відображають виключно точку зору їх авторів і можуть не співпадати з точкою зору редакції.

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