Англ.яз.Пахунова Тс1901 З.. Контрольная работа по дисциплине Иностранный язык на тему
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Государственное казенное образовательное учреждение высшего образования «Российская таможенная академия» Кафедра английского языка КОНТРОЛЬНАЯ РАБОТА по дисциплине «Иностранный язык» на тему «Вариант № 17»
Люберцы 2 Лексико-грамматическая контрольная работа № 3 по дисциплине «Иностранный язык» для студентов заочного отделения факультета таможенного дела (2 курс I семестр) Темы: 1. Smuggling. 2. Customs payments. 3. Customs clearance of cargo. Грамматическаятема: Неличныеформыглагола. Вариант 7 Task I. Give the Russian equivalents of the following words. to charge by weight - брать/назначать плату по весу net weight - вес нетто inside pockets- внутренние карманы double bottom of bags- двойное дно сумки/сумок swallow prohibited articles - глотать запрещенные предметы inaccessible areas - труднодоступные районы to exclude – исключать the value of the goods – ценность\стоимость товаров Task II. Give the synonyms of the following words. home market - inside market to accept - take for to import - bring in to export - take out contraband - smuggling unlawful - illegal goods - item storage - storehouse Task III. Give the antonyms of the following words. Commercial - handicraft net weight - gross weight to enter the country - to leave the country unlawful - legal hard - easy new - old flexible - inelastic prohibited - allow Task V. Translate the sentences from Russian into English. Тариф – это налог, который взимается с товара при пересечении таможенной границы. A tariff is a tax that is levies on goods when crossing the customs border. Где обычно хранятся задержанные предметы? Where detained objects are usually stored? Контрабанда наркотиков значительно увеличилась в последнее время и стала мировой проблемой. Drug smuggling has increased significantly in recent years and has become a global problem Какие таможенные правонарушения влекут за собой лишь небольшой штраф? What customs offenses entail only a small fine? К чему может привести коррупция в таможне? What can cause corruption in the customs? Имеющиеся технологии и методы обнаружения контрабанды наркотиков постоянно обновляются. Available technology and methods for the detection of drug smuggling are constantly update. В случае конфискации вещей или ценностей составляется протокол задержания предметов контрабанды, который подписывается обвиняемым. In the case of confiscation of items or valuables, a Protocol of detention of contraband items is drawn up and signed by the accused. Одной из важнейших обязанностей таможенника является предотвращение провоза контрабанды. One of the main duties of the Customs Service is to prevent the traffic of smuggling. Task VI. Complete the sentences: Smugglers use different places of concealmen, for example, inside pockets, double (false) bottoms and sides of bags, toys, souvenirs, books, shoe heels, belts. Since the methods of smuggling are becoming more and more sophisticated the Customs has to develop new effective methods of detecting cases of contraband. There are other customs violations connected with smuggling: money laundering, commercial fraud, corruption, copyright and trademark infringements, etc. The most common objects of smuggling are currency, drugs, jewelry, precious metals and stones, antiques, arms and ammunition, exotic animals, counterfeit goods, intellectual property, and people. When the article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients For ad valorem duty the value of the article is assessed according to the price of the article on the open market. Revenue tariffs are designed to obtain revenue and provide a major source of income for the federal government. They are called specific duties if, they are imposed according to the physical quantity of the goods (per ton, per meter, per item, etc.) Task VII. Give a summary of the article (no more than 10-12 sentences) according to the following plan. (International experience at http://blog.rubylane.com)Because some countries assess a Value Added Tax or VAT on imported goods, a buyer located in these countries will occasionally request a seller falsify key fields of information on customs documentation so that their tax liability will be lessened. This is comparable to a U.S. citizen casually asking that his or her accountant monkey with individual amounts on Schedule A of their income tax form in order to illegally reduce the total amount they will owe. A buyer might request an item be declared a ‘Gift’ rather than Merchandise, they may ask that a jewelry piece be described as 'costume' rather than declaring it to be made of precious stones or metals. Sometimes buyers may request that a seller enter a much lower price instead of actual item value (the price they paid). These actions can either drastically lower the VAT cost of the imported goods to the buyer, or completely eliminate any additional cost to them. On occasion, too, buyers might ask that their purchase be declared to be something it is not. They may request that on a customs form a seller state their package contains another type of item entirely. When this occurs it is generally requested because an item they are purchasing abroad is something that is prohibited entry into their country, and they know it. While sellers may view acceding to these not uncommon requests as a courtesy to the buyer, or maybe as just a way to help themselves secure the sale, in falsifying a customs declaration for a buyer you will be effectively skirting the laws of another country. In doing this a seller can set themselves up for several awkward possibilities, none of which are good. The rendering the newspaper article. The article is headlined Falsifying Customs Documents at Buyer's Request. The author of the article is unknown. I do not really know when this article was published. The purpose of the article is to give the reader some information on how people use some methods to lessened their tax liability to pay less money. The author starts by telling the reader that A buyer might request an item be declared a ‘Gift’ rather than Merchandise, they may ask that a jewelry piece be described as 'costume' rather than declaring it to be made of precious stones or metals. According to the text, these actions can either drastically lower the VAT cost of the imported goods to the buyer, or completely eliminate any additional cost to them. Further, the author reports that buyers can ask that their things be declared to be something it is not. They may request that on a customs form a seller state their package contains another type of item entirely. In conclusion in doing this a seller and buyer will be effectively skirting the laws of another country, so sellers set themselves up for several awkward possibilities, none of which are good. To my mind all these actions are illegal, because you are breaking the law. So when buying things abroad, be prepared to pay all the necessary taxes when transporting goods across the border. |