Урок 33. Value added tax (VAT). ВВП.
учебно-методический материал (11 класс) на тему

Value added tax (VAT)

Text

Value Added Tax (VAT) is a Government tax. At present the standard VAT rate is 17,5%. Everyone in Britain must pay VAT on almost everything they buy. VAT is usually incorporated in the price.

Visitors to Britain can reclaim the tax when they leave Britain and present the appropriate documents issued by the shop. Usually when they buy rather expensive things like furs, gold, hi-fi goods etc., they should wonder if the shop operates the VAT scheme.

One day during their stay in London one of the participants went shopping and came into a small jewel’s shop to buy a gold chain for his wife.

Here is his talk with the shop assistant:

Participant: Excuse me, may I have a look at one of the chains displayed in the window?

Shop assistant: Certainly, sir. What number is it?

Participant:  It's nine three five, over there.

Shop assistant: Just a minute.... Yes, here you are.

Participant: And how long is it?

Shop assistant: 25 inches, sir.

Participant: And how much is it in centimeters?

Shop assistant: Let me see... oh, here is the calculator... I should multiply it by two point five two. Oh, yes, sixty three.

Participant: Very good. Just the length I wanted to have. And how much is it?

Shop assistant: One hundred and ninety nine pounds.

Participant:        Good. I'm buying it.

Shop assistant:        ... Here is your box and the receipt please.

Participant:        Excuse me, may I reclaim the VAT tax?

Shop assistant:        And where are you from?

Participant:        From Russia.

Shop assistant:        Just a minute, I'll consult the book. Yes, you are         eligible to the reclaim. May I have your passport         to fill in the form?

Participant:        Here you are.

Shop assistant:        Here is your passport and the form. Please fill in         this sheet before you give it to the customs. How         are you leaving? By plane?

Participant:        Yes, by plane. And what should I do about this form?

Shop assistant: Fill in this sheet before you leave for the airport and have it stamped at the customs, at the airport. Then post it. In a month or so you will receive a cheque by post. Have it cashed at the bank stated, in Russia.

Participant: I see. Thank you very much.

Shop assistant: You are more than welcome.

Words and expressions

Exercises

1. Match English and Russian equivalents:

2. Complete as in the text:

VAT is a... tax. At present the standard... Everyone in Britain must... on almost... VAT is usually incorporated... Visitors to Britain can... When they leave... and present the appropriate... issued by... Usually when they buy... if the shop operates...

3. Sum up what the text said about VAT.

4. Insert articles:

Excuse me, may I have... look at one of... chains displayed in... window?

Just... minute.

Here is... calculator.

Just... length I wanted to have.

Here is your box and... receipt, please.

May I reclaim... VAT tax?

I'll consult... book.

5. Insert prepositions:

Where are you...?

Yes, you are eligible... the reclaim.

Please fill in this form. You'll give it... the customs.

Are you leaving... plane?

What should I do... this form?

Fill it in before you leave... the airport.

Have it stamped... the customs,... the airport.

In a month or so you'll receive a cheque... post.

Have it cashed... the bank stated.

6. Translate into English:

Могу я получить НДС обратно?

Что мне делать с этой формой?

заполнить форму

предъявить форму на таможне

поставить штамп на этой форме

опустить форму (конверт) в почтовый ящик

получить деньги по чеку в банке

7. Make sentences:

8. Complete the dialogues and act out similar ones:

•

— Excuse me, may I... chain... window?

— Certainly ... number...?

— It's 9...

— Just... Yes, here ...

— And how long...?

— ... inches.

— And how centemetres?

— Let me ... calculator... I should multiply...

— Just wanted to have.

•

— And how much...?

— One hundred...

— Good. I'm... box. receipt...

— Excuse me, may I reclaim ... ?

— And ... from?

— From Russia.

— Just a minute.... the book. Yes, you are eligible to...

•

— May I have... passport to fill...?

— Here you are.

— Here is your passport and the form. Please fill... before you give it to .. How are you leaving? By...?

— Yes, by. . And what should... form?

•

— Fill in this form before... and have it stamped... Then post... In a month, ... at the bank...

— I see. Thank ..

—... more than...

9. Translate into Russian:

VAT is usually incorporated in the price.

A rather big sum was reclaimed this time.

A rather small sum was reclaimed, to my mind.

The appropriate receipts and forms were issued.

I believe the envelope with the form stampted was properly posted.

10. Answer the following questions

•  Had you heard anything about the VAT scheme in Great Britain before you read this text?

• On what goods can foreign visitors have VAT reclaimed when then leave Great Britain?

• What should they practically do to have VAT reclaimed?

•  Do you find this procedure very complicated?

•  Is a similar scheme practiced in Russia, as far as you know?

• complicated — сложный