|
Time: 15minutes
Materials: Read the following words and their definition. Try to memorize the vocabulary: ~ Teacher explains the meaning of words related to the theme
Vocabulary Notes on the Text (English-English)
revenue
|
Davlat tushumi
|
to raise
|
to lift; oshmoq, ko‘tarmoq
|
to collect
|
to charge; yig‘moq, undirmoq
|
legal act
|
qonunchilik akti
|
tariff
|
a tax or duty to be paid on a particular class of imports or exports; tarif
|
rate of tariff
|
Tariff stavkasi
|
protective tariff
|
protektsionistik tarif
|
revenue tariff
|
Fiscal tarif
|
domestic production
|
mahalliy ishlab chiqarish
|
foreign competition
|
xorijiy raqobatchilar
|
income
|
revenue; foyda, tushum
|
ad valorem duty
|
Advalor boji
|
to levy
|
to charge; undirmoq
|
to impose
|
to empose; solmoq, yuklamoq, qo‘ymoq
|
indirect tax
|
Egri soliq
|
excise
|
a tax levied on certain goods and commodities produced or sold within a country and on licenses granted for certain activities; aktsiz
|
VAT (Value Added Tax)
|
QQS qo‘shilgan qiymat solig‘g‘i
|
proportionate value
|
mutanosib qiymat
|
customs union
|
Bojxona ittifoqi
|
costs
|
expenses; xarajatlar
|
to deliver / delivery
|
bring and hand over (a letter, parcel, or ordered goods) to the proper recipient or address; yetkazib bermoq
|
in cash
|
naqd
|
by remittance
|
pul o‘tkazmasi orqali
|
freight
|
goods transported by truck, train, ship, or aircraft; tashish
|
insurance
|
a practice or arrangement by which a company or government agency provides a guarantee of compensation for specified loss, damage; sug‘urta
|
consumption
|
the using up of a resource; iste’mol
|
WHILE-READING ACTIVITY
Objective: To check cadets’ speaking skills.
Time: 25 minutes
Materials: Handouts
Teacher explains the new theme “Customs payments” (presentation)
Material for the presentation
CUSTOMS PAYMENTS
Text
Revenue collection and protection of economic interests of the country have always been the principle functions of the Customs.
The legal act the Customs applies is the “Customs Code”. Tariff is a tax, levied on goods that are imported or exported across the border of a country.
Tariffs are classified as either protective or revenue. Protective tariffs are designed to protect domestic production from foreign competition by raising the price of imported goods. Revenue tariffs are designed to obtain revenue and provide a major source of income for the state budget. These two types are closely related. Protective tariffs raise revenue and revenue tariffs give some protection to domestic producers.
The amount of tax collected is called the customs duty. If they are imposed according to the physical quantity of the goods (per ton, per meter, per item, etc.), they are called specific duties. When duty is charged by weight, it is calculated of the net weight of the article excluding the weight of any container.
If they are levied according to the value of the goods, they are known as ad valorem duties. When an article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients. For advalorem duty the value of an article is assessed according to the price of the article on the open market. This value includes freight, insurance, commission, packing, containers and other costs.
All Customs duties are payable: both in the county and foreign currencies. Payments are accepted in cash and by remittance.
VAT (Value Added Tax) is indirect tax on the final consumption of goods and services in the home market.
There are excise duties on luxiouries, oil products, tobacco, alcohol and automobiles.
POST-READING ACTIVITY
Objective: To improve speaking skills.
Time: 30 minutes
Materials: Handouts with lexical exercises.
~ Cadets should read and translate the text.
~ Teacher distributes handouts to cadets.
Exercise 1. Read and translate the text.
Exercise 2 .Write out all international words from the text.
Exercise 3. Many English words can be used both as a verb and a noun without any change in the form. Mark how these words are used in the text: V- verb; N – noun
interest
function
amount
act
tax
cost
group
form
|
price
design
service
border
raise
value
freight
purpose
|
Exesise 4. Match to make word combinations:
revenue weight
home duties
proportionate consumption
business collection
net market
protective acts
excise transactions
legal tariffs
final value
Exesise 5. Find the words in the text that follow the verbs below:
to form
to protect
to provide
to raise
to apply
to obtain
to contain
to levy
to design
to assess
to include
to accept
Exesise 6. Find the words or phrases in the text that mean the following:
to put into operation
to keep safe
to move from a lower to a higher level
to decide or fix the amount of a tax or a fine
to bring in from a foreign country
law passed by the government or other law-making body
the total annual income of the country
one of the parts of a mixture
written order to a bank to pay money
using up (of food, energy, materials)
piece of business
Exesise 7. Find the word that doesn’t fit the group.
tariff, cash, duty, tax
to certify, to levy, to impose, to charge
ton, meter, act, item
legal, principle, main, major
goods, commodities, products, ingredients
Exesise 8 .Put the words in the correct order to make sentences.
classified, either, tariffs, revenue, are, or, often, protective, as.
protection, tariffs, producers, some, revenue, to domestic, give.
collected, duty, the, tax, called, amount, a, is, of, the.
Russian, all, payable, in, currency, duties, the Customs, in, Federation, are, Russian
excise, on, products, and, in, there, duties, jewelry, Russia, oil, alcohol, are, tobacco, automobiles.
Exesise 9. Say if it is true or false. Correct the false statements.
1. Protective tariffs are designed to provide a major source of income for the state budget.
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 the container.
6. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.
7. Freight, insurance, commission, packing and containers are not included in the value fixed for assessing ad valorem duty.
8. All customs payments are accepted in cash only.
9. Excise is the duty charged on goods such as oil products, tobacco, alcohol, jewelry and automobiles.
10. Value Added Tax is a tax on the final consumption of goods and services in the homemarket.
Ex. 10. Answer the questions:
What functions of the Customs have always been the principle ones?
What is the legal act the Customs authorities apply?
What is tariff?
What are protective tariffs designed for?
What are revenue tariffs meant to do?
What duties are called specific?
How are ad valorem duties assessed?
What other costs are included in the value when ad valorem duties are assessed?
Is the weight of containers included when the duty is charged by weight?
How duties are calculated when articles contain dutiable ingredients?
How can payments be made?
What is excise?
What excise duties exist in Uzbekistan?
What is VAT?
Ex. 11. Translate the sentences from Uzbek into English:
1. Bojxona organlarining asosiy vazifalaridan biri boj yug‘imlarini to‘g‘ri yig‘ish va davlatning iqtisodiy manfaatlarini himoya qilish hisoblanadi.
2. Import qilinadigan tovarlar narxini oshirish orqali bojxona tarifi mahalliy ishlab chiqaruvchilarni tashqi raqobatdan himoya qiladi.
3. Fiskal tarifning maqsadi davlat byudjetini to‘ldirish hisoblanadi.
4. Advalor boji tovar qiymatidan hisoblanadi.
5. Agar boj og‘irlik bo‘yicha hisoblansa, u holda qadoq og‘irligini hisobga olmasdan hisoblanadi.
6. Yuk tashish, sug‘urta, komission to‘lovlar, qadoqlash va boshqa xarajatlar tovarning umumiy narxiga qo‘shiladi.
Exesise 12. Read. Translate and retell the article:
Teacake Wrangle
The European Court of Justice has ruled that British retailer, Marks & Spencer, can claim back £3.5mln in overpaid VAT on teacakes. For years, the British authorities defined a chocolate teacake as a biscuit - which attracts a sales tax- rather than a cake, which does not. So when is a cake not a biscuit?
Teacakes are made of a shortbread base, a marshmallow filling and a chocolate shell. The British tax authorities decided it was a biscuit, a luxury food liable to sales tax. The supermarket insisted it was a cake, a basic food which is exempt from tax.
The argument has been through many courts and the latest decision has been on the cake side of the argument. Marks & Spencer should get a tax refund, said the judge.
Do'stlaringiz bilan baham: |
