Article 18 of the Tax Code of the Russian Federation defines the concept of "special tax regime - a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees". Reasons for the emergence of existing tax systems: -The first of the analogues of the existing regimes was the unified agricultural tax. It began its origin in the Napa era and initially had the name of the food tax, but its essence has not changed much - peasant farms paid natural tax taking into account geographical, climatic and other factors...

1. Frank and Laura are brother and sister from New York. Together with their father they are visiting different European countries, including Russia. While in Moscow, they visited several museums. Listen to the dialogue between Laura, Frank and their father in one of the Moscow museums and answer the following questions. You will hear the dialogue twice. Which European countries did they visit before they came to Moscow? Ответ: Italy, France, Great Britain 2. Frank really likes … Michelangelo’s statues. Egyptian mummies. + The Legend of Troy. 3. Why did Laura call her brother a “show-off”? Because he was pretending to be the museum tour guide...