Giáo trình Anh văn chuyên ngành Kế toán (Nghề Kế toán doanh nghiệp - Trình độ Cao đẳng): Phần 2 gồm có các chủ đề như: Taxation, insurance, management of working capital, the foreign exchange market, the stock exchange, accounting, the balance sheet, the role of auditors, project planning, international business. | Unit 10 TAXATION 1. Vocubulary Tax n tæks thuế Income tax n ˊinkʌm thuế thu nhập Eventual tax n ˊiventjuəl thuế tận thu Wealth tax n welθ thuế tài sản Capital transfer tax n ˊkæpitlˊtrænsfə thuế chuyển nhƣợng vốn Added- value tax n ædidˊvælju thuế giá trị gia tăng Capital gains tax n geinz thuế lãi vốn Sale tax n seil thuế bán ra Tax avoidance n əˊvɔidəns tránh đánh thuế Tax evasion n iˊveiӡn trốn thuế Regressive tax n riˊɡresiv thuế lũy thoái Progressive n prəˊɡresiv thuế lũy tiến Dissuade sb from sth doing sth diˊsweid ngan cản cản trở Make sb sth look different cải trang from normal 2. Reading Most of money to run the Government comes from taxes of all sorts on personal and corporate incomes on sales of goods on inport and on inheritances. The ultimate source of all tax money is the same-people. The primary function of taxation is of course to raise revenue to finance government expenditure but taxes can also have other purpose. Indirect excise duties for example can be designed to dissuade people from smoking drinking alcohol and so on. Government can also encourage capital investment by permiting various methods of accelerated depreciaion accounting that allow companies to deduct more of the cost of investment from their profit and consequently reduce their tax bills. There is always a lot of debate as to the fairness of tax system. Business profit for example are generally taxed twice companies pay tax on their profit corporation tax in Britain income tax in the USA and the shareholders pay income tax on dividends. Income tax in most countries are progressive and are one of the ways in which governments can redistribute wealth. The peoblem with progressive tax is that the marginal rate the tax people pay on any additional income is always high which is generally a disincentive to 36 both working and investing. On the other hand most sales taxes are slightly regressive because poorer people need to spend a larger proportion of their income on .
