Таможеное дело

Автор: Пользователь скрыл имя, 27 Ноября 2011 в 14:20, реферат

Краткое описание

Данный спецкурс предназначены для студентов ,специализирующихся в области таможенного дела. Основная цель методических указаний – познакомить студентов с терминологией по данной специальности и развить у них умение и навыки делового общения и чтения текстов по специальности.

Файлы: 1 файл

Таможенное дело.docx

— 377.34 Кб (Скачать)

Tariffs may differentiate among the countries from which the imports are obtained. They may, for instance, be lower between countries that have previously entered into special arrangements, such as the trade preferences accorded to each other by members of the Commonwealth.    (3200 symbols)

  12.2.1 Answer the following questions:

  1) What is a tariff or duty?

2) What are protective tariffs designed to do?

3)   What are revenue tariffs aimed at?

4) On what is a transit tariff or transit duty levied?

5)   On what is an export duty or export tax imposed?

6)   What are quotas usually introduced for?

7)   In what way do quotas differ from tariffs?

8)   What are the two ways in which tariffs or imports may be applied?

9)   What trade preferences do members of the Commonwealth have?

10)  How can tariffs encourage domestic production?

11)  Why are tariffs favoured by industries?

12)  What tendencies may tariffs encourage as far as a market structure is concerned?

13)  What can force the price of the import down?

14)  What are the negative results of imposing higher duty rates?

15)  Why is the amount of revenue obtainable through tariffs always limited?

  12.2.2  Look through text A again and underline the words essential for  its general understanding.

12.3 Read the following words and their translation                                                                                                                                 to prevent smuggling                               предотвращать (пресекать) провоз  контрабанды

preferential  trade agreements              преференциальные торговые соглашения

public health and safety                         законодательство по вопросам здравоохранения

   legislation                                                                           и общественной безопасности

 

counterfeiting and piracy legislation                             законодательство по вопросам

                                                                                         фальсификаций и нарушений авторских прав

external trade statistics                                                  статистика внешней торговли

procedure manual                                                         справочник таможенных процедур

  circumvention of Customs  law                                 нарушение таможенных правил путем обмана

fraud                                                                                  обман, мошенничество

 evasion of duties                                                             уклонение от налогов

trade transaction                                                             торговая сделка

to facilitate international trade                                   содействовать развитию международной торговли

revenue collection                                                           сбор доходов

12.3.1  Scan  the  text  B  and make a statement of 5-8 sentences summarizing  the contents of the text:

 Text B The Problems Facing the Customs Administrations of Today

         We  live  in  a  rapidly  changing world. Things which we regard as commonplace today, world-wide telecommunications via satellite, space travel, the micro-processor, were scarcely conceivable just a few decades ago. In recent times the world has also changed from the Customs' perspective. The traditional Customs responsibilities of collecting duties and taxes and preventing smuggling still remain with us but Customs cannot afford to ignore the changing world conditions which have a major impact on their work.  Some Customs authorities are responsible for such diverse tasks as immigration control and the enforcement of commercial policy through the implementation of preferential trade agreements, the operation of quotas and the application of restrictions, the application of public health and safety legislation, quarantine controls, currency controls, counterfeiting and piracy legislation and the collection of external trade statistics. These are just a few of the non-traditional areas in which Customs are now becoming increasingly involved. Trade demands for additional services such as deferred payment of duty have also had their effect on Customs.

The application of all these added responsibilities has led inevitably to an increase in the complexity of Customs regulations. Tariff books and procedure manuals are becoming significantly more detailed. Officials, who in the past applied a fairly simplified tariff schedule specifying Customs duties on a limited range of goods, are now faced with the increased complexities of tariffs based on the Harmonized System. It is becoming increasingly difficult in some countries for Customs officers to be aware of all existing regulations affecting importations. This has led to a lack of uniformity in the application of the law. It provides increased opportunities for the circumvention of Customs law and produces an ideal environment for the spread of practices such as irregular payments. Customs can expect an increased workload from increasing international trade and traffic. The problems of smuggling,   therefore that the manner in which Customs Services conduct their business has a substantial impact on trade efficiency. Governments throughout the world recognize the value of Customs Services in their national economies and realize that the service being provided by Customs is one they cannot easily dispense with.However, they are also beginning to see the dangers of inefficient Customs Services. As a result, Customs Services around the world are re-examining the way they operate and deal with their customers. The challenge is to facilitate the international trade process at a  minimum cost to economy, and without compromising the collection of revenue or the protection of the community from illegal cross-border movements of goods.          (3000 symbols)

  12.3.2 Look through the text again and write out all word combinations with  the word "Customs" used attributively and translate them into Russian:                                                                                                                         1 Customs administrations        6 _____________                                                                                                                                2 _____________                         7 _____________                                                                                                                        3 _____________                        8 _____________                                                                                                                           4 _____________                        9 _____________                                                                                                                             5 _____________                        10  ____________

  12.3.4  Match the words from the text with their corresponding definitions on the right (a - h).

  VERBS                                                                                                                                                                  1  enforce               a) keep from happening, hinder                                                                                                                   2  facilitate             b) to  put off to a future time, postpone                                                                                                       3  prevent               c) give force to, make effective                                                                                                                    4  afford                  d) grow, become greater in size, amount, etc.                                                                                                              5  defer                   e) do without                                                                                                                                                              6  increase              f) help, assist; make easy                                                                                                                           7  dispense with     g) make an imitation, copy in order to deceive                                                                                                                               8  counterfeit         h) give, supply                                                                                                                                                                                           NOUNS                                                                                                                                                                                    1  manual                                      a) getting round a law, rule                                                                                                      2  fraud                                          b) giving force to                                                                                                                             3  revenue                                    c) a handy book for use as a guide, reference, etc.                                                                           4  regulations                              d) amount of work                                                                                                                           5 circumvention                        e) criminal deception, cheating                                                                                        6  enforcement                           f) strong influence                                                                                                                                  7  workload                                 g) rule, order, law                                                                                                                        8  impact                                      h) income

 12.4 Speaking. Present your views on the following 

1 What government practices can act as barriers to trade?

2 In what way may tariffs affect the economy of the country?  What is the situation in Russia?

3 ”Protection and patriotism are reciprocal”. (J. Calhoun)

4 ”Dispatch is the sole of business.”  (P. D. Stanhope)

 

13 English-Russian Glossary

                              Антиквариат/Antiques

ancient      - cтаринный                                                                                                                                                                                    object of art -предмет  искусства                                                                                                                                                century - век                                                                                                                                                                                   picture - картина                                                                                                                                                                          manuscript - манускрипт                                                                                                                                                                 painting  -живопись                                                                                                                                                                     papyrus  -папирус                                                                                                                                                                                    drawing - рисунок                                                                                                                                                                   memoirs  -мемуары                                                                                                                                                                                        icon  -икона                                                                                                                                                                                         vase  -ваза                                                                                                                                                                                         sculpture - скульптура                                                                                                                                                                          medal  -медаль                                                                                                                                                                   statuette  -статуэтка                                                                                                                                                                   receipt/bill  -чек                                                                                                                                                                                               exit permit  issued by… -разрешение на вывоз, выданное…                                                                                                                                                                                   a copy of the receipt  -копия чека                                                                                                                                               

                                          Luggage/Багаж

accompanied  -сопровождаемый                                                                                                                                                                                                                to put(check) the luggage through the X-ray  -поверить багаж  на рентген- аппарате                                                         unaccompanied  -несопровождаемый                                                                                                                                                                                personal     -личный                                                                                                                                                                              checked     -зарегистрированный                                                                                                                                                    suitcase  -чемодан                                                                                                                                                               attache-case   -  “дипломат”                                                                                                                                                            unchecked  -незарегистрированный                                                                                                                                         traveling bag  -дорожная сумка                                                                                                                                        beauty bag  -косметичка                                                                                                                                                                  piece of luggage  -место багажа                                                                                                                                                                   purse  -кошелек                                                                                                                                                                                 luggage receipt     -багажная  квитанция                                                                                                                                                       hand-luggage/ personal luggage |small luggage   - ручная   кладь                                                                                                               luggage claim  hall -зал получения  багажа                                                                                                                                                                                                                  case  -ящик                                                                                                                                                                                            luggage counter -  багажная стойка                                                                                                                                                 sack         -мешок                                                                                                                                                                                                 luggage label        -багажная наклейка                                                                                                                                            barrel    -бочка                                                                                                                                                                                   excess luggage  -излишек багажа                                                                                                                                                      can      - консервная банка                                                                                                                                                                             left luggage office  -бюро находок                                                                                                                                                                                                                 bottle  -бутылка

Информация о работе Таможеное дело