EFBS Glossary UNIT 22 Government & Taxation - English| Đại học công nghê Sài Gòn

UNIT 22 GOVERNMENT AND TAXATION Lead-in
government noun /ˈɡʌvənmənt/ [ C , +
sing/pl verb ] (written abbreviation govt): the group of people
who officially control a country: chính phủ / collective noun: danh từ tập hợp The government is/are to expected announce its/
their tax proposals today.
taxation noun /tæk s ˈ e ·
ɪ ʃən/ the process by which the government of a country obtains money from its
people in order to pay for its expenses : việc đánh thuế
interfere with sth - phrasal verb / n.tə ˌɪ f ˈ ə
ɪ r/ to prevent something from working effectively or
from developing successfully: can thiệp, xen vào
Even a low level of noise interferes with my concentration. market forces noun / m ˌ ɑː.k t ɪ f ˈ .s ɔː z/ ɪ the forces that
decide price levels in an economy or trading system whose activities are not influenced or limited by government
: lực (thúc đẩy) thị
trường, động lực thị trường
The action of market forces means that the cost
of something rises if demand for it rises and the
amount available remains constant . private sector noun / pr ˈ ·v ɑɪ t ɪ sek·tər/ ˈ
all the businesses that are not and owned controlled by the
government: khu vực tư The project financed will be
by the government and two companies in the private sector.
central economic planning: and decisions
activities controlled and organized by a that government are at making a country's aimed
economy grow and be successful: Kế hoạch kinh tế tập trung
intervention noun / ntə ɪ ˈven ən
ʃ / the action or process of intervening can thiệp
They are plants that grow naturally without human intervention.
Reading: The role of government impose verb / m ɪ p ˈ ə z/ ʊ to a new introduce
law, tax, rule, or punishment: áp đặt They are
calling for the regulatory body to impose a ban on television ads aimed at the under-12s.
bring sth to an end: to make something finish: kết thúc
Having agreed upon the matter of payment, he brought the interview to an end.
to dispose of sth = to get rid of sth you do not want or cannot keep: VAt bB cái gC mà ta
không thích hoă Fc không thG giH được 1
He was forced to dispose of his art treasures: Ông ta buô 'c ph(i b)n t*i s(n nghê ' thuâ 't c-a ông ta
on our behalf = for us : thay mặt cho chúng tôi
physician (AmE) = doctor (BrE): bác sĩ
federal adjective / fed.ər ˈ
.əl/ [ b efore noun ] relating to the central government, and not to the
government of a region, of some countries such as the US: liên bang
state noun /ste t/ ɪ a part of a large
country such as Australia, Germany, or the US that has its own : government tiGu bang
The company operates hospitals in 12 states, T
including exas and California.
local adjective [usually before noun ] / lə ˈ kəl/ ʊ from or connected with a particular area: địa phương
This is a hugely serious problem level at the local
, and we need to do something about it.
regard verb [T usually +adv/prep ] /r d/ ɪˈɡɑː to consider or have an opinion about something or
someone: cho là, xem là
Her parents always regarded her as the smartest of their children.
accordance noun /ə k ˈ r·d ɔ
əns/ If you do something in accordance with a rule, you follow or obey it: tuân thủ
In accordance with school rules, the teacher asked him to remove his hat when inside the building.
engage in something - phrasal verb / n ɪ ˈɡe d
ɪ ʒ/ to take part in or do something: tham gia, làm
Most students engage in extracurricular activities after school and on weekends.
so long as: only if: nếu
I’ll lend you the money so long as you’ll pay me back. to resort to force
sử dụng tới bạo lực = to use violence: mortician
người làm dịch vụ tang lễ
(AmE) = undertaker (BrE): someone who arranges funerals:
threaten verb /ˈθretn/ seem likely to produce an unpleasant or unwelcome result đe dọa
The dispute threatened to spread to other cities
prescribe verb /pr skra ɪˈ b/
ɪ (of a medical practitioner) advise and authorize the use of (a medicine
or treatment) for someone, especially in writing kê đơn (đG mua thuốc)
The doctor prescribed her a drug called amantadine.
ailment noun / e
ˈ ɪlmənt/ an illness, typically a minor one bệnh tật 2
The medicine was supposed to cure all kinds of ailments, ranging from colds to back pains.
coerce verb /kə s/ persuade (an ʊˈɜː
unwilling person) to do something by using force or threats ép buộc, bắt buộc
They were coerced into silence.
conform verb /kən f
ˈ ɔːm/ comply with rules, standards, or laws phù hợp với
The changes were introduced to conform with international classifications.
lay down something - phrasal verb /leɪ/ past tense and past participle laid /le d ɪ /: to state
something plainly esp. as an official rule: đưa ra, đặt ra
The coach laid down the rules from the first day of practice.
to scratch the surface of sth = to deal with, understand or find out about only a small part of
a subject: xét, giVi quyết 1 vYn đZ không hoàn ch[nh
The famine is so bad, aid can only scratch the surface
proposition noun /pr pə
ɒ ˈzɪʃən/ a statement or assertion that expresses a judgment or opinion lời xác nhận
Most people accept the proposition that we have
a duty to protect endangered animals.
Vocabulary: page 111& Listening:
externality noun (plural externalities) a side effect or consequence of an industrial or commercial
activity that affects other parties without this being reflected in the cost of the goods or services
involved, such as the pollination of surrounding crops by bees kept for honey yếu tố bên ngoài
Clean-air rules are all about what economists call externalities, with one person’s pollution
causing problems for others.
unfetter verb /ən f
ˈ etər/ (usually as adjective unfettered /ən fetəd/) ˈ release from restraint or
inhibition không bị trói buộc
His imagination is unfettered by the laws of logic.
optimal adjective / pt
ˈɒ əməl/ best or most favorable tối ưu
seeking the optimal solution
commercialize verb /kəˈmɜːʃəla z/
ɪ manage or exploit (an organization, activity, etc.) in a way
designed to make a profit thương mại hoá
The museum has been commercialized. allocation /ælə noun ke ˈ
ən/ the action or process of allocating or distributing something phân bổ ɪʃ 3
allocation of resources phân bổ nguồn t*i nguyên Vocabulary: trang 112
inheritance tax: thuế thừa kế/di sVn
1 (BrE also death duty, old-fashioned)in the UK, tax that is paid on the total value of the
money and property of sb who has died = ESTATE TAX
2 (AmE also death tax, informal) tax that you must pay on the value of the money or
property that you receive from sb when they die
capital gains tax written abbreviation CGT = in Britain, a tax that ordinary people, not
companies, pay when they make a large amount of money by selling an asset such as property.
In the US, capital gains tax is also paid by companies: thuế thu nhâ Fp bán tài sVn
UK pension funds are exempt from both capital gains tax and income tax on their investments.
direct tax = a tax on what you earn, for example income tax , rather than one paid on goods
that you buy: thuế thu trực tiếp
flat tax = a tax at one fixed rate for all levels and types of income, with no tax allowances :
thuế đ_ng loạt, cố định
The administration rejected a flat tax because it shifted too much of the tax burden from the rich to the poor.
indirect tax = a tax on goods or services that are bought, rather than on the income that people
and companies earn: thuế gián tiếp
progressive tax = a tax that is charged at an increasing rate as income increases : thuế l`y tiến
An increasingly progressive tax will generally allow a state's tax revenue to grow.
regressive tax = a tax where people with low incomes pay a larger percentage of what they earn
than those with high incomes: thuế l`y thoái
value-added tax = VAT is a way of charging tax on the increase in value of goods and services
at each stage as they are produced, rather than just on their final selling price to customers :
thuế giá trị gia tăng
The government announced a temporary increase in value-added tax on consumer goods.
wealth tax =a tax on the value of a person's assets if their value is above a particular amount : thuế tài sVn 4 5