43134 (685517), страница 15
Текст из файла (страница 15)
Russia will never be a tax haven, nor have American and other foreign businesses come to Russia with that expectation. Rather, companies doing business in Russia have come here because they feel that Russia presents certain market opportunities.
In criticizing Russia's tax rules and tax administration, we should not forget that Russia is a relatively new tax jurisdiction. Russian tax laws (as with all other laws in Russia) are in a process of evolution. The same is true of the governmental bodies enforcing the tax laws.
As a step to facilitate the obtaining of double-tax treaty relief, the Russian tax authorities have issued new dual language (English/Russian) forms. The new forms for claiming double-tax treaty relief from tax withholding can be completed in either Russian or English. This development has made it easier for foreign companies, at least from English-speaking jurisdictions, to obtain certification of taxpayer status from their home jurisdictions in order to claim treaty relief in Russia.
On May 8, 1996 President Yeltsin signed a decree making additional improvements in Russian tax rules. The decree reduces late payment penalties from 0.7 percent per day to 0.3 percent per day. Other provisions in the decree provide for more rapid periods for depreciation of capital assets (to be effective January 1, 1997) and much broader rules for the deductibility of business expenses (also to be effective January 1, 1997).
Complaints about the Russian tax system, just like complaints about the American tax system, will never go away. However, over the past year there have been many positive development in Russian tax laws and regulations. More important, at both the government and legislative levels in Russia, there appears to be growing recognition that tax rules should be changed so as not to stifle economic activity. Although the tax situation in Russia is far from ideal, there is a genuine basis for hope for improvement.
10. Read and translate paying attention to the suffixes:
-let [lit]; -sure, zure []
circle - circlet (кружочек)
book - booklet (книжечка, брошюра)
leaf - leaflet (листок, листовка)
pleasure, exposure, measure, seizure.
11. Arrange in groups the words with the same prefix:
Independence, unfriendly, disbelieve, unknown, dislike, immaterial, unproductive, incomplete, unequal, illegal, impossible, irregular, untrue, inactive, irreplaceable, misunderstanding, illiterate, mispronunciation.
![](https://s.studizba.com/z.php?f=/templates/si/i/noavatar.png&w=100&h=100&t=1"){kind=avatar}
