VAT TAX, EXCISE TAX RbCzuRzAHfdjh 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/RbCzuRzAHfdjh
AU.65.2_film_v1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Rh8B7fwmxSb6e 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/Rh8B7fwmxSb6e
AU.65.2_film_v2
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
R1Gxv5RZlePgy 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/R1Gxv5RZlePgy
AU.65.2_film_v3
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
R1akHZR68oWnX 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/R1akHZR68oWnX
AU.65.2_film_v4
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
RJycN2OS5DRU6 1
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.
□
□
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
R14PeRNwVohAn 1
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.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
R1B4zdOmb9E4J 1
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
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957541685_0 CLASSIFICATION OF TAXES R1Pila7529RZc 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/R1Pila7529RZc
AU.65.2_animacja_z_lektorem
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 4
RC0tUCqmyLL8X 1
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.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
ROmjVZLe9EDHX 1
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.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
R1DlGz3046LcS 1
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
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957554300_0 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 statements mf8c8b6a4d2c510f9_1535285374727_0 annual financial statements .Account ledgers mf8c8b6a4d2c510f9_1535285392097_0 Account ledgers and employee payroll records mf8c8b6a4d2c510f9_1535285404797_0 employee payroll records or equivalent are kept for 5 years. We keep accounting documents mf8c8b6a4d2c510f9_1535285419392_0 accounting documents of proceeds from retail sales until the date of approval of the financial statements for a given financial year mf8c8b6a4d2c510f9_1535285438672_0 financial year , not shorter than until the date of settlement of persons entrusted with the components of assets mf8c8b6a4d2c510f9_1535285450853_0 assets covered by retail sale. Accounting documents regarding fixed assets mf8c8b6a4d2c510f9_1535285464191_0 fixed 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 expired mf8c8b6a4d2c510f9_1535285476092_0 expired . Documents that relate to the warranty mf8c8b6a4d2c510f9_1535285492197_0 warranty and complaints are stored by us for 1 year after the end of the warranty period or settlement of the complaint. In contrast, inventory documents mf8c8b6a4d2c510f9_1535285507766_0 inventory 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
Exercise 7
RUYUSppOlcrh3 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285507766_0 dokument inwentaryzacyjny
RnGtmGZtgbexZ 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285492197_0 rękojmia
Ra4QWl69CCA8k 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285476092_0 przedawniać
RJMu4V7HsvW8z 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285464191_0 środki trwałe
ReB1nlnJSdKdt 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285450853_0 aktywa
RFkiUfbCusEDz 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285438672_0 rok obrotowy
R1Tb1KkvPVkCO 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285419392_0 dowód księgowy
R1CEbCQksrojc 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285404797_0 karta wynagrodzeń pracowników
RmiI37KxPHQkr 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285392097_0 księga rachunkowa
RS6Y0h1jHEzkw 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1535285374727_0 roczne sprawozdanie finansowe
R1PkoR3cf8t21 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957601332_0 MECHANISM OF VAT CALCULATION R1HLnrIDFBW3c 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 8
RslOhTGeOJ8xG 1
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 ...............................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
R1XuaIegu2Ad7 1
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 ..................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
RnfOVDJ53XzUA 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957614679_0 TAX ORDINANCE ACT R1GPo7UIq60OK 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957628502_0 Pictures RNKRTEmxcYZgh 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
RGJwnL2W6E6Yf 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
RpqUTUG91GcWz 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957638238_0 Game R1eOMyQ8zHQGj 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Rj3iesihelj1e 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R8Et14nHTGlEz 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
mf8c8b6a4d2c510f9_1534957649991_0 Dictionary md7b46216f51376978c1_1498134d7b462_507 account ledger, account ledgers əˈkaʊnt ˈledʒ.ər account ledger, account ledgers əˈkaʊnt ˈledʒ.ər
m24ekie16f51376978c1_149813424ekie_473 accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt
mccdk6g16f51376978c1_1498134ccdk6g_436 accounting period əˈkaʊn.tɪŋ ˈpɪə.ri.əd accounting period əˈkaʊn.tɪŋ ˈpɪə.ri.əd
mfimnef16f51376978c1_1498134fimnef_778 mh7nedi16f51376978c1_1498134h7nedi_240 advances on taxes ədˈvɑːns ɒn tæks advances on taxes ədˈvɑːns ɒn tæks
mi3ndnm16f51376978c1_1498134i3ndnm_955 amount of surplus əˈmaʊnt əv ˈsɜː.pləs amount of surplus əˈmaʊnt əv ˈsɜː.pləs
mnfhaai16f51376978c1_1498134nfhaai_482 amount per unit of product əˈmaʊnt pər ˈjuː.nɪt əv ˈprɒd.ʌkt amount per unit of product əˈmaʊnt pər ˈjuː.nɪt əv ˈprɒd.ʌkt
kwota na jednostkę wyrobu
mden3k216f51376978c1_1498134den3k2_893 annual financial statements ˈæn.ju.əl faɪˈnæn.ʃəl ˈsteɪt.mənt annual financial statements ˈæn.ju.əl faɪˈnæn.ʃəl ˈsteɪt.mənt
roczne sprawozdanie finansowe
migeha216f51376978c1_1498134igeha2_854 mick9da16f51376978c1_1498134ick9da_440 business entity, business entities ˈbɪz.nɪs ˈen.tɪ.ti business entity, business entities ˈbɪz.nɪs ˈen.tɪ.ti
mef6cej16f51376978c1_1498134ef6cej_324 consumption tax kənˈsʌmp.ʃən tæks consumption tax kənˈsʌmp.ʃən tæks
mjm79g916f51376978c1_1498134jm79g9_640 declaration, declarations ˌdek.ləˈreɪ.ʃən declaration, declarations ˌdek.ləˈreɪ.ʃən
mcag79b16f51376978c1_1498134cag79b_111 mef345916f51376978c1_1498134ef3459_951 direct tax, direct taxes daɪˈrekt tæks direct tax, direct taxes daɪˈrekt tæks
mj54j9d16f51376978c1_1498134j54j9d_151 m8cjb2g16f51376978c1_14981348cjb2g_238 double taxation ˈdʌb.əl tækˈseɪ.ʃən double taxation ˈdʌb.əl tækˈseɪ.ʃən
mg426j616f51376978c1_1498134g426j6_788 employee payroll record, employee payroll records ɪmˈplɔɪ.iː ˈpeɪ.rəʊl rɪˈkɔːd employee payroll record, employee payroll records ɪmˈplɔɪ.iː ˈpeɪ.rəʊl rɪˈkɔːd
karta wynagrodzeń pracowników
mdbe9ke16f51376978c1_1498134dbe9ke_316 mk7maji16f51376978c1_1498134k7maji_563 mjhe7ni16f51376978c1_1498134jhe7ni_423 mhbhin516f51376978c1_1498134hbhin5_614 financial year, financial years faɪˈnæn.ʃəl jɪər financial year, financial years faɪˈnæn.ʃəl jɪər
meddca816f51376978c1_1498134eddca8_674 fixed asset, fixed assets fɪkst ˈæs.et fixed asset, fixed assets fɪkst ˈæs.et
mag9knf16f51376978c1_1498134ag9knf_918 m7b22fc16f51376978c1_14981347b22fc_504 gross amount ɡrəʊs əˈmaʊnt gross amount ɡrəʊs əˈmaʊnt
m6figfh16f51376978c1_14981346figfh_292 m8aacmn16f51376978c1_14981348aacmn_118 mc2e3nn16f51376978c1_1498134c2e3nn_639 indirect tax, indirect taxes ˌɪn.daɪˈrekt tæks indirect tax, indirect taxes ˌɪn.daɪˈrekt tæks
mf6i7g516f51376978c1_1498134f6i7g5_375 maj9gce16f51376978c1_1498134aj9gce_801 inventory document, inventory documents ˈɪn.vən.tər.i ˈdɒk.jə.mənt inventory document, inventory documents ˈɪn.vən.tər.i ˈdɒk.jə.mənt
dokument inwentaryzacyjny
mkemdnj16f51376978c1_1498134kemdnj_618 invoice number ˈɪn.vɔɪs ˈnʌm.bər invoice number ˈɪn.vɔɪs ˈnʌm.bər
m7nie7a16f51376978c1_14981347nie7a_402 m7fadj816f51376978c1_14981347fadj8_151 mf92fac16f51376978c1_1498134f92fac_872 migjjk916f51376978c1_1498134igjjk9_706 megfih416f51376978c1_1498134egfih4_102 object of taxation ˈɒb.dʒɪkt əv tækˈseɪ.ʃən object of taxation ˈɒb.dʒɪkt əv tækˈseɪ.ʃən
mb6ih9616f51376978c1_1498134b6ih96_182 mfk6h8b16f51376978c1_1498134fk6h8b_792 percentage of the maximum retail price pəˈsen.tɪdʒ əv ðə ˈmæk.sɪ.məm ˈriː.teɪl praɪs percentage of the maximum retail price pəˈsen.tɪdʒ əv ðə ˈmæk.sɪ.məm ˈriː.teɪl praɪs
procent maksymalnej ceny detalicznej
mdgfh8616f51376978c1_1498134dgfh86_441 percentage of the product price pəˈsen.tɪdʒ əv ðə ˈprɒd.ʌkt praɪs percentage of the product price pəˈsen.tɪdʒ əv ðə ˈprɒd.ʌkt praɪs
mjmm4aa16f51376978c1_1498134jmm4aa_780 percentage tax pəˈsen.tɪdʒ tæks percentage tax pəˈsen.tɪdʒ tæks
m4ejg7b16f51376978c1_14981344ejg7b_903 mi9m9aa16f51376978c1_1498134i9m9aa_621 property tax ˈprɒp.ə.ti tæks property tax ˈprɒp.ə.ti tæks
mbg6ecf16f51376978c1_1498134bg6ecf_343 quarterly settlement ˈkwɔː.təl.i ˈset.əl.mənt quarterly settlement ˈkwɔː.təl.i ˈset.əl.mənt
mmkckh716f51376978c1_1498134mkckh7_451 revenue and expense ledger ˈrev.ən.juː ənd ɪkˈspens ˈledʒ.ər revenue and expense ledger ˈrev.ən.juː ənd ɪkˈspens ˈledʒ.ər
księga przychodów i rozchodów
m5j8mk716f51376978c1_14981345j8mk7_754 revenue tax ˈrev.ən.juː tæks revenue tax ˈrev.ən.juː tæks
m886ace16f51376978c1_1498134886ace_413 mgbejdm16f51376978c1_1498134gbejdm_671 settlement according to general principles ˈset.əl.mənt əˈkɔː.dɪŋ ˌtuː ˈdʒen.ər.əl ˈprɪn.sə.pəl settlement according to general principles ˈset.əl.mənt əˈkɔː.dɪŋ ˌtuː ˈdʒen.ər.əl ˈprɪn.sə.pəl
rozliczenie na zasadach ogólnych
mimignj16f51376978c1_1498134imignj_126 specific tax spəˈsɪf.ɪk tæks specific tax spəˈsɪf.ɪk tæks
m74j5gf16f51376978c1_149813474j5gf_630 state budget steɪt ˈbʌdʒ.ɪt state budget steɪt ˈbʌdʒ.ɪt
m5bg4ih16f51376978c1_14981345bg4ih_305 mhic4hd16f51376978c1_1498134hic4hd_767 mnk5fkk16f51376978c1_1498134nk5fkk_818 m7c3c7d16f51376978c1_14981347c3c7d_295 mcicigm16f51376978c1_1498134cicigm_624 m6mhid816f51376978c1_14981346mhid8_801 m7ii82a16f51376978c1_14981347ii82a_250 tax relief, tax reliefs tæks rɪˈliːf tax relief, tax reliefs tæks rɪˈliːf
m8gdej216f51376978c1_14981348gdej2_729 tax warehouse tæks ˈweə.haʊs tax warehouse tæks ˈweə.haʊs
mgc6iie16f51376978c1_1498134gc6iie_617 taxpayer, taxpayers ˈtæksˌpeɪ.ər taxpayer, taxpayers ˈtæksˌpeɪ.ər
mfdic8316f51376978c1_1498134fdic83_296 valorem duty vəˈlɔːrɛm ˈdʒuː.ti valorem duty vəˈlɔːrɛm ˈdʒuː.ti
mibecem16f51376978c1_1498134ibecem_255 mg8iegj16f51376978c1_1498134g8iegj_628 VAT amount ˌviː.eɪˈtiː əˈmaʊnt VAT amount ˌviː.eɪˈtiː əˈmaʊnt
mdk42mn16f51376978c1_1498134dk42mn_692 VAT rate ˌviː.eɪˈtiː reɪt VAT rate ˌviː.eɪˈtiː reɪt
mkkham516f51376978c1_1498134kkham5_589