рефераты конспекты курсовые дипломные лекции шпоры

Раздел Философия
/
Read and translate the following dialogue. Report it as close to the text as possible.

Реферат Курсовая Конспект

Выберите учебное заведение

Read and translate the following dialogue. Report it as close to the text as possible.

Read and translate the following dialogue. Report it as close to the text as possible. - раздел Философия, Part III CUSTOMS Unit VIII CUSTOMS TARIFFS, TAXES AND DUTIES Paying Customs Duties And Taxes A. What Kind Of Taxes Must Be Paid T...

Paying Customs Duties and Taxes

A. What kind of taxes must be paid to the Customs Authorities before the goods are handed over to legal entities and individuals?

В. Well, the taxes that must be paid on importation include as a rule customs duties, value-added tax and some special import taxes.

A. How can I know the rates of customs duties?

B. Customs duties for all types of goods are printed in the Customs Tariff which is available in bookshops.

A. What is ad valorem duty and how is it calculated?

В. Ad valorem duty is a tax charged as a percentage of the value of the goods, as distinguished from a fixed duty or tax. Calculation of ad valorem duty is based on the GIF value of goods, that is on cost, insurance and freight charges. Note, that freight charges should always be included in the customs value.

A. I see. And are all imported goods liable to VAT?

В. Most of them, there is only a small number of exemptions. The tax rate is a fixed percentage of the customs value plus any customs duties and taxes collected by the Customs on importation.

A What does a special tax mean?

B. This is a kind of tax to which only certain types of goods are subject.

A How are tax rates settled?

B. Tax rates are decided by the Government Authorities, each year in connection with the passing of the Budget. Tax rates can be changed from year to year.

6. Explain the meaning of the following terms in English:

ad valorem duty; GIF; a tax rate; a cost; freight charge; to be liable; a special tax; the Customs; a fixed duty

7. Make up sentences of your own to illustrate the meaning of the following terms:

ad valorem duties; value-added tax; special import taxes; freight charges; the Customs Tariff

8. Give a free translation of the following text in English in the form of a dialogue between a customs official and an interviewer. Work in pairs:

Вести из Пулковской таможни

Относительно новостей из Пулковской таможни следует отметить, что с 1-го июля были введены новые ставки таможенных пошлин. Теперь пошлины взимаются за ввоз отдельных видов продуктов питания. Сейчас много говорят о том, что ставки этих пошлин слишком высокие, что они остановят импорт в Россию, и люди будут испытывать голод. Это, конечно, не так. Если вы помните, около месяца назад уже были введены пошлины на некоторые продукты питания. За то время, пока они действовали, цены на продовольственные товары даже упали. Совершенно очевидно, что цены на внутреннем рынке нашей страны, как и в любой другой, определяются прежде всего покупательной способностью населения (consumer demand). Так всегда было и будет. Прибыль, получаемая компаниями, торгующими продовольственными товарами, достаточно велика, чтобы уплачивать пошлины из доходов этих компаний, а не из карманов потребителей.

Одновременно с введением новых ставок таможенных пошлин на продукты питания отменен НДС на ввоз многих видов технологического оборудования. Список довольно внушительный.

Есть изменения и для частных лиц, причем достаточно серьезные. Если вы помните, у нас разрешен беспошлинный ввоз (duty free import) товаров на сумму до $ 20 000. Все, что ввозилось сверх этой суммы облагалось единым таможенным платежем в 60%. Сейчас эта сумма снижена до 30%. Эта мера разумна и вполне в духе либерализации. Растет средняя заработная плата, растет и количество товаров, которые может ввозить частное лицо. Также снижен единый таможенный платеж при вывозе товаров.

Таковы новости Пулковской таможни. В заключение хотелось бы приезжающим пожелать спокойного пребывания в нашем прекрасном городе, тем же, кто уезжает - чувствовать себя на таможне спокойно. Главное - не пытаться обмануть таможню, тогда никогда никаких проблем не возникнет.

WRITING PRACTICE

Despatch of Goods: Packing and Marking

Nothing is more infuriating to a buyer than to find his goods damaged or partly lost on arrival. The buyer has a right to expect his goods to reach him in a perfect condition and the seller has to organize the despatch of goods in such a way that the problems which might occur during the transit should be as less serious as possible. The important assets¹ of export distribution are packing and marking.

Packing is intended to protect goods from all types of different hazards. Cargo in transit² may be threatened by natural phenomena or by man-made problems which include pilferage. The damage to a consignment of goods may also be caused by its proximity to another shipment. So the general aim in all packing is not only to make the goods secure during the journey, but at the same time to make the package as small and light as possible. Transport costs on land usually depend on the weight but on the sea the size of the package is also significant.

To handle the problems that face export despatches, in many large export firms special departments for export packing have been established and the whole problem is under regular control. They also may employ a forwarding agent³ to do packing for them.

The marking of goods is very important because an unmarked consignment⁴ may be mislaid at some stage. Even worse, the unmarked goods become practically untraceable⁵. At the same time, marking should not reveal any excess information about the contents of the goods in order to avoid the risk of theft.

For correspondence, the following specialized terms of packing containers are useful to know:

bag (пакет),	case (прочный ящик, скрепленный рейками)
bale (тюк, кипа),	crate (решетчатая тара),
barrel (бочонок, деревянная бочка),	container (контейнер),
box (ящик из дерева или металла),	drum (цилиндрический контейнер),
bundle (связка, пачка),	sack (мешок),
carboy (бутыль, баллон),	tin/амер. саn (маленький металлический
carton (картонная коробка),	контейнер, консервная банка).

There are three principle types of marking, which are usually done by paint or ink through a metal stencil⁶ on export packages:

(a) The consignee’s own distinctive marks, which are registered and play the role of identification. These marks, including the name of place of destination, serve as the address on an envelope.

(b) Any official mark required by authorities of the country of export or import. Some countries require the name of the country of origin of the goods to be marked on each package, others - weights and dimensions⁷ or both.

(c) Special directions or warnings. Here you will find some special instructions regarding manner of handling, loading, lifting and various warnings both for the owner’s and the carrier’s benifit⁸.

Below are the most widespread examples:

Handle with care	Осторожно!
Glass - with care	Осторожно, стекло!
Acid - with care	Осторожно, кислота!
Fragile	Осторожно, хрупкий груз!
To be kept cool	Хранить в прохладном месте
Use no hooks	Не пользоваться крюками
Stow away from heat	Держать вдали от нагревательных приборов
Keep dry	Беречь от влаги
Do not drop	Не бросать
Do not stow on deck	Не складывать на палубе
This side up	Верхняя часть
Open this end	Открывать здесь
Lift here	Поднимать с этого конца
Perishable	Скоропортящийся продукт
Inflammable	Огнеопасно

Warnings and directions may be also represented by stencilling symbols that are understood by speakers of any language. For example:

Развернуть

Открыть в широком формате

– Конец работы –

Эта тема принадлежит разделу:

Part III CUSTOMS Unit VIII CUSTOMS TARIFFS, TAXES AND DUTIES

Unit VIII CUSTOMS TARIFFS TAXES AND DUTIES... EPISODE Customs Tariffs in Russia In... Vocabulary Notes on the Text...

Если Вам нужно дополнительный материал на эту тему, или Вы не нашли то, что искали, рекомендуем воспользоваться поиском по нашей базе работ: Read and translate the following dialogue. Report it as close to the text as possible.

Что будем делать с полученным материалом:

Если этот материал оказался полезным ля Вас, Вы можете сохранить его на свою страничку в социальных сетях:

Все темы данного раздела:

Customs Tariffs in Russia
In every country import-export rates are supposed to fulfil four functions: to protect home producers from foreign competition in order to increase their own competitiveness in the d

Read and translate the text.
2. Translate the following words and learn their pronunciation: inflation; intervention; imposition; consumption; resourses; entities; tariffs; vehicles; materials; status

Vocabulary and Speech Exercises
9. Insert appropriate prepositions: 1. All taxes, customs duties and other charges levied__connection __the performance__this Contract__Russia are to be paid__the Sellers

Free Econimic Zones (FEZ)
A: I say, did you hear anything about free economic zones? В: What actually interests you about them? A: Well, I have a lot of questions. What are they? Who organized them? What i

Read and translate the dialogue.
2. Give English equivalents of the following Russian phrases: по инициативе местных властей; с разрешения центрального правительства; независимые структурные образования;

Use the collocations of the previous exercise in sentences of your own.
5. Explain the meaning of the following terms in English: transport costs; a forwarding agent; destination; export distribution; an unmarked consignment; to give an excess

Write a letter of order using the information given below and some other details about packing and marking given in the main text.
Each device is placed in its individual cardboard box. The boxes are then packed in strong cardboard cartons. The cartons, in their turn are placed in strong wooden crates. Since the crates are spe

Export-Import Documentation
The acquisition of overseas customers is only the first step in selling goods abroad. The job is not complete until a consignee has physically received the consignment and the consigner has been pa

Read and translate the text.
2. Translate the following words and learn their pronunciation: acquisition; consequence; consignee; cycle; requirements; deferment; certificate; charges; contents; dimens

Vocabulary and Speech Exercises
7. Read and translate the following: 1) The commercial invoice contains the names and addresses of the Sellers and the Buyers, a full description of the goods delivered in

Customs Control of the Cargo
Customs Officer: Good morning. Who’s the captain here? Captain: Good morning. My name is Brook. What can I do for you? Customs Officer: Customs control. Please be ready to complet

Read and translate the dialogue.
2. Give the English equivalents of: таможенный контроль; выполнять таможенные формальности; маршрут; страховой полис; сертификат заводских испытаний; комплект отгрузочных

Vocabulary and Speech Exercises
7. Conduct the following two-way translation: 1. Через какие таможенные формальности должен пройти пассажир, прибывающий в нашу страну или убываю

Read and translate the text.
2. Translate the following words and phrases and learn their pronunciation: machinery equipment; voyage; vessel; merchandise; harbour; freight rates; quote; particulars; s

Transport Documentation
Every mode of transport has its own specific document which remains the same irrespective of the method of transportation. For air transport it is the air waybill, referred to as the AWB, while for

Read and translate the text.
2. Explain the meaning of the following words and phrases in English: a CMR form; a bill of lading; an air waybill; a carrier; a consignment note; a haulier; a freight for

Vocabulary and Speech Exercises
6. Complete the following sentences using the appropriate words and word expressions from the box below: commodity; import or export documents; p

Read and translate the dialogue.
2. Find in the text English equivalents of the following: взять на себя управление таможенной разведывательной службой; понимание роли разведывательного таможенного управл

Vocabulary and Speech Exercises
5. Read and translate the following text: Abridged from Pulcovo Aviation Enterprise Inflight magazine. The struggle against smuggling and violation of Cu

Chartering of Ships
When the senders of goods have very large shipments to make, especially when it concerns bulk cargoes, it is of greater advantage to them to have a whole ship at their disposal. They do not need to

Read and translate the text.
2. Translate the following words and learn their pronunciation: shipowners; brokers; crews; bulk; cargo; exchange; tramp; fleet; slowness; apparatus; chartering; intermedi

Types of Payments in Foreign Trade
Payment of goods supplied in the local trade is a rather simple matter. It is made either in advance or within a sensibly short period after delivery. If a buyer fails to pay, there comes legal act

Read and translate the text.
2. Translate the following words and learn their pronunciation: acceptor; creditor; debtor; discredit; failure; reputation; transference; transaction; binding; fundamental

Vocabulary and Speech Exercises
6. Fill in the required prepositions: 1) Payment__goods__the home trade is made either__advance or__a reasonably short period__delivery. 2) There is little time l

Discussing Terms of Payment Over a Phone
Customer: Good morning, Mr Galiano. My reason for calling you up is to tell you that we have decided to place an order with your company and would be glad if you could give it your early attention.

Read and translate the following dialogue. Act it out in pairs.
A. Have you considered our request to grant us credit for the construction of two supermarkets in our city? B. Yes, we have. We know that you are carrying out a wide program of national de

Settlement of Accounts
When the buyer’s order is received by the manufacturer it is acknowledged by letter or postcard. The order is then passed for execution - by the Sales Manager and his department - and the work of p

Read and translate the Text.
2. Translate the following words and learn their pronunciation: accounts; cheque; concession; non-payment; remittance; settlement; due; overdue; valuable; notifying; total

Write a letter to which the letter of Exercise 5 is the answer.
SPEECH PRACTICE 1. Disagree with the following statements. Use all possible formulas of disagreement. Enlarge upon the matter: 1) The banker’s transfer is a writt

The Reason For Insuring Goods
The general idea of insurance is to gain indemnity1 in the case of any happening that may cause loss of money. Insurance has become more and more significant as commerce has dev

Read and translate the text.
2. Translate the following words and learn their pronunciation: indemnity; burglary; threat; premium; coverage; average; pilferage; vibration; hazards; adventure; financia

Vocabulary and Speech Exercises
9. Insert the appropriate prepositions: 1) Nowadays carrying__goods can be effected__sea,__air,__rail and__road. One transaction may involve both land and sea transportati

Ask eight questions about the previous text.
12. Give a free translation of the text: Страхование - неотъемлемая часть повседневной жизни американцев. В семейном бюджете различного вида страховкам обычно отводится зн

Making an Insurance Claim
- Look, it’s all very well if the goods collected from the port, airport or whatever station is agreed upon are in good condition. But what if as a consignee I got my goods damaged? What am I suppo

Read and translate the dialogue.
2. Pronounce the following words correctly: circumstances; procedure; nature; replacement; compensation; indemnity; surveyor; qualified; disinterested; scratched; jeopardi

Vocabulary and Speech Exercises
8. Fill in the missing prepositions: 1) Goods are normally insured__certain risks. They are usually insured__the full amount__their value. If they are found__arrival__the

Complaints and Replies to Compalaints
Complaints may be of several kinds, and may arise from delivery of damaged goods, wrong goods, or too few or too many goods. Even if the right articles are supplied in the right quantities, they ma

Read and translate the text.
2. Answer the following questions: 1) What may complaints arise from? 2) In what case do we complain of the quality of goods? 3) What should you mention

Give sentences of your own to illustrate the meaning of the expressions from the previous exercise.
6. Translate into English: товары второго сорта; недопоставленные товары (2 варианта); при обратной транспортировке; небольшая задержка; поломка оборудования; про