AU.65.2
VAT TAX, EXCISE TAX
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Film dostępny pod adresem /preview/resource/RbCzuRzAHfdjh
Ekonomia i rachunkowość
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Film dostępny pod adresem /preview/resource/Rh8B7fwmxSb6e
Ekonomia i rachunkowość
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Film dostępny pod adresem /preview/resource/R1Gxv5RZlePgy
Ekonomia i rachunkowość
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Film dostępny pod adresem /preview/resource/R1akHZR68oWnX
Ekonomia i rachunkowość
After watching the film, decide, if the sentences are true or false. Na podstawie obejrzanego wideo zdecyduj, czy twierdzenia są prawdziwe, czy nie.
Prawda | Fałsz | |
Quarterly settlement is settling VAT every month. | □ | □ |
The settlement according to general principles is never used. | □ | □ |
Declaration contains, among others, the sum of the value of the sold goods and services. | □ | □ |
Declaration is sent to the tax office. | □ | □ |
Excise tax is the tax on alcohol only. | □ | □ |
Excise tax is a source of income for the state budget. | □ | □ |
There is no difference between input and output tax. | □ | □ |
Products such as alcohol or cigarettes are produced in a tax warehouse. | □ | □ |
After watching the film, fill in the gaps in the sentences with correct prepositions. Use the word bank. Po obejrzeniu filmu, uzupełnij luki w zdaniach odpowiednimi przyimkami. Skorzystaj z banku słów.
on, up, in, to, for, from, about, between
Will you find a moment .............. me?
We use the settlement according .............. general principles.
I calculate it when I sum .............. the value of the sold goods and services.
I write these and other data .............. the declaration.
I received it .............. the tax office.
I also calculate the difference .............. input and output tax.
Please, remember .............. the excise tax.
It's the tax .............. alcohol.
Match the Polish terms with their English translations. Połącz polskie terminy z ich angielskimi odpowiednikami.
podatek naliczony, podatek akcyzowy, skład podatkowy, podatek należny, budżet państwa, deklaracja, rozliczenie kwartalne, rozliczenie na zasadach ogólnych
settlement according to general principles | |
quarterly settlement | |
declaration | |
input tax | |
output tax | |
excise tax | |
state budget | |
tax warehouse |
CLASSIFICATION OF TAXES
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Film dostępny pod adresem /preview/resource/R1Pila7529RZc
Ekonomia i rachunkowość
After watching the voiced animation, fill the gaps with the correct words and phrases. Use the word bank. Po obejrzeniu animacji z lektorem, uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
direct, property tax, state tax, taxpayer, indirect tax, tax rates, revenue tax, tax act
Taxes regulation results from the .........................
The subject of ........................ is income from a given activity.
The subject of income tax is the income of the .........................
The subject of ........................ is financial status.
We distinguish two types of taxes: indirect and .........................
An excise tax is an example of .........................
The ........................ contributes to the state budget.
The ........................ are regulated by law.
After watching the voiced animation, choose the correct adjective or adverb. Po obejrzeniu animacji z lektorem, wybierz prawidłowy przymiotnik lub przysłówek.
giving, specifically, full, Indirected, Indirect, fulled, given, consumption, individually, consume, individuum, specified, specific, consuming, locally, localy, certain, individual, fully, certainlinlgy, Indirectly, give, certainly, local
We classify taxes depending on .......................... criteria.
We can distinguish revenue tax whose subject is income from a .......................... activity.
The fourth element of this group is .......................... tax.
.......................... taxes are levies that contribute to the state budget.
This is the division of tax revenues between .......................... budgets.
The state tax .......................... contributes to the state budget.
The local tax contributes to the budget of .......................... authorities.
We distinguish between .......................... , valorem and percentage taxes, in which the tax scale is specified.
Match the Polish terms with their English translations. Połącz polskie terminy z ich angielskimi odpowiednikami.
podatek kwotowy, podatek państwowy, podatek procentowy, podatek konsumpcyjny, podatek majątkowy, podatek pośredni, podatek bezpośredni, podatek przychodowy, podatek samorządowy, podatek proporcjonalny
revenue tax | |
property tax | |
consumption tax | |
indirect tax | |
direct tax | |
state tax | |
local tax | |
specific tax | |
valorem duty | |
percentage tax |
DOCUMENT STORAGE
Dear All,
Please read this email. I would like to remind you about the most important rules regarding the storage of accounting records.
We hold permanently the approved annual financial statementsannual financial statements.Account ledgersAccount ledgers and employee payroll recordsemployee payroll records or equivalent are kept for 5 years. We keep accounting documentsaccounting documents of proceeds from retail sales until the date of approval of the financial statements for a given financial yearfinancial year, not shorter than until the date of settlement of persons entrusted with the components of assetsassets covered by retail sale. Accounting documents regarding fixed assetsfixed assets under construction, loans, commercial contracts, claims pursued in civil proceedings or subject to criminal or tax proceedings are kept for 5 years from the beginning of the year following the financial year in which operations, transactions, proceedings were finally completed, repaid, settled or expiredexpired. Documents that relate to the warrantywarranty and complaints are stored by us for 1 year after the end of the warranty period or settlement of the complaint. In contrast, inventory documentsinventory documents and other accounting documents and statements, for which the obligation to prepare results from the Act, are kept for 5 years.
Once again I would like to kindly ask you to read this email.
Regards,
Marek Kowalski
MECHANISM OF VAT CALCULATION
Nagranie dostępne pod adresem https://zpe.gov.pl/a/D4Ed3haPS
Ekonomia i rachunkowość
Fill the gaps with correct words and phrases. Use the word bank. Uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
output tax, gross price, refund, taxpayer, input tax, business entity, margin, tax office
You want to sell your work, so you are a VAT ...............................
Labour cost and .............................. are added to the cost of materials.
After adding tax to the price of the product, we get the ...............................
Every .............................. adds the VAT rate to the net price.
The .............................. is paid while buying goods and materials for business.
The .............................. is added to the net price of products.
The difference between the output and input tax is paid to the ...............................
If the input tax exceeds the amount of output tax you can get a ...............................
After listening to the audio recording, choose the words to fill in the gaps in the sentences. Po wysłuchaniu nagrania audio, wybierz prawidłowe słowa uzupełniające luki w zdaniach.
There, you’re, you’re, Their, Their, you, your, They’re, you, you, you, your, They are, yours, They’re, Their are, your, your, you’re, There are, There, you’re, your, you’re
You want to sell .................. work.
.................. several things you have to keep in mind.
In this case, .................. a VAT taxpayer.
Add labour cost and .................. own margin.
.................. dress could cost PLN 90.
This is a tax paid by .................. when you buy goods and services for your business.
.................. all taxpayers.
I didn’t know these products were ..................
TAX ORDINANCE ACT
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Pictures
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Game
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Zasób interaktywny dostępny pod adresem https://zpe.gov.pl/a/D4Ed3haPS
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Zasób interaktywny dostępny pod adresem https://zpe.gov.pl/a/D4Ed3haPS
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Zasób interaktywny dostępny pod adresem https://zpe.gov.pl/a/D4Ed3haPS
Dictionary
księga rachunkowa
dowód księgowy
okres rozliczeniowy
doliczać
zaliczka na podatek
kwota nadwyżki
kwota na jednostkę wyrobu
roczne sprawozdanie finansowe
aktywa
przedsiębiorca
podatek konsumpcyjny
deklaracja
odliczać
podatek bezpośredni
rabat
podwójne opodatkowanie
karta wynagrodzeń pracowników
podatek akcyzowy
przedawniać
eksport
rok obrotowy
środki trwałe
towar
kwota brutto
cena brutto
podatek dochodowy
podatek pośredni
podatek naliczony
dokument inwentaryzacyjny
faktura numer
podatek samorządowy
marża
kwota netto
cena netto
przedmiot opodatkowania
podatek należny
procent maksymalnej ceny detalicznej
procent ceny wyrobu
podatek procentowy
stawka podstawowa
podatek majątkowy
rozliczenie kwartalne
księga przychodów i rozchodów
podatek przychodowy
usługa
rozliczenie na zasadach ogólnych
podatek kwotowy
budżet państwa
podatek państwowy
dostawa
ustawa podatkowa
podstawa opodatkowania
urząd skarbowy
stawka podatkowa
ulga podatkowa
skład podatkowy
podatnik
podatek proporcjonalny
podatek VAT
kwota VAT
stawka VAT
rękojmia