课文听力文本Unit5BriefingonTaxationandInsurancePolicies.docx
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课文听力文本Unit5BriefingonTaxationandInsurancePolicies.docx
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课文听力文本Unit5BriefingonTaxationandInsurancePolicies
课文听力文本-Unit-5-Briefing-on-Taxation-and-Insurance-Policies
Unit5BriefingonTaxationandInsurancePolicies
PartI Gettingready
ExerciseB.
Keys:
Sentences
Keywords
Answers
a
8000/half
4000
b
2000/twice
4000
c
2000/double
4000
d
8000/aquarter
2000
e
4000/similiar
4000
Tapescript:
a.Weexpectedabouteightthousand,butitwashalfofthat.
b.Weestimatedabouttwothousand,butit'stwiceasmuchasthat.
c.Hersalaryisabouttwothousand,andhisisaboutdoublethat.
d.Wethoughtabouteightthousand,butit'snotmorethanaquarterofthat.
e.Wethouhtaboutfourthousand,andit'ssimiliartothat.
ExerciseC.
Keys:
Dialogueone:
1.$30000;24%
2.overdraft
3.sailing
Dialoguetwo:
1.Abrandnewvideowasstolen.
2.Yes.Thespeakerpaidthepremiumlastweek.
Dialoguethree:
Similarities
Differences
ManA
ManB
b.mortgage
c.income
b.savingmoney
c.entertaining
a.pensionschemes
b.insurance
Tapescript:
Dialogueone:
A:
About24%ofmyincomegoesintax,whichisquitelow-Idon'tknowhowtheymanageinplaceswheretaxratesarehigher.Ihaveagoodjob-IsupposeIearnaboutthirtygrandwithbonuses,butIwouldn'tsaythatwewerewell-off.Wecan'taffordtoruntwocars.Thecostoflivingisveryhighhere.
B:
Doesyourwifework?
A:
Shedoesatthemoment.We'retryingtoclearouroverdraft,andthereisn'talotleftover.Wedospendalotonfood,butthenweareabigfamily-it'sdifficulttoeconomize.Wespendverylittleonholidays,weusuallygocamping,whichthechildrenpreferanyway.Wedidgoabroadforaweeklastyearbutthatwasexceptional.Idon'tknowwherethemoneygoes.Wedon'toftengoout.
B:
Whatabouthobbies?
A:
I'mkeenonsailing,butit'sanexpensivepastime.Wedospendabitonthechildren,Angelalovesriding,butwe'recareful,wehavetobe.
Dialoguetwo:
A:
Wewerebrokenintoyesterday.Theytookthevideo.Itwasbrandnew.
B:
ohno,whatwasitworth?
A:
About£300
B:
Ihopeyou'reinsured.
A:
Yes,luckilyIpaidthepremiumlastweek.ButI'llhavetomakeaclaim.It'sarealnuisance.
B:
Areyoucoveredforelectricalgoods?
A:
Iassumeso.I'llcheck-Ihavetocallthemtogetaclaimform.
Dialoguethree:
A:
Hiscommitmentsareverysimilartomine.Webothhaveafamilytosupportandamortgagetopay.Myguessisthathisincomeisaboutthesameasmine.Idon'tunderstandhowhecanaffordacottageinthecountry.
B:
Heprobablyborrowedthemoney.Yourbasicsituationmaybesimilartohisbuthe'sverydifferentfromyou.Heneversavesapenny.Ibetyouinvestfarmorethanhedoesinpensionschemes,andsoon.Forexample,howmuchdoyouspendoninsuranceperyear?
A:
That'smybusiness.
B:
OK,let'ssayit'sthreethousand,includinglifeinsurance.
A:
Itisn'tnearlyasmuchasthat!
B:
Maybenot,butthepointisthatheprobablyspendstwiceasmuchasthatjustonentertaining.
PartII Briefingonpersonaltaxation
ExerciseA.
Keys:
Outline
I.Structure
A.rates
1.25%
2.40%
B.1.£3295
2.£5015
3.pension;40%
4.7%
II.Collection
A.PAYE
B.Insurance
1.9%
2.10%
ExerciseB.
Keys:
1.simpleandrelativelylow
2.separatetaxation
3.40%
4.PayAsYouEarn,theemployer,theemployee
5.theallowance
Tapescript:
Goodafternoon,ladiesandgentlemen.WhatI'dliketodoessentiallyistoanswertwoquestions.Firstly,howispersonaltaxationstructuredintheUK?
Andsecondly,howisitlevied?
So,ifyoutakealookatthistransparency,you'llseethat,contrarytopopularopinion,UKpersonaltaxationisbothsimpleandrelativelylow.Therearetworates:
25%ontaxableincomeupto£23700,and40%onincomeabovethisfigure.You'llnoticeIsaytaxableincome,as,likemostcountries,thereareaseriesofdeductionsandallowanceswhichcanbetakenintoaccountbeforearrivingatyournettaxableincomefigure.Themajoronerelatestothestatusoftheindividual:
asingleperson'sallowanceatpresentstandsat£3295,whileamarriedperson'sallowanceiscurrently£5015.
AtthispointIshouldmentionthatthegovernmenthasrecentlyintroducedlegislationwhichallowsmarriedcouplestooptforseparatetaxation.
Otherallowancesordeductionswhicharecommonare,firstly,taxreliefonprivatepensions.Atthemomentthisallowableupto17.5%oftotalincome,totheageof35,risingto40%atabove60yearsold.Alsothetaxreliefonmortgagesorloansorbuyahouse—herethereiscurrently7%taxreliefontheinterestpayabletothebankorBuildingSociety.
Right,thatcoversthefirstpartofmypresentation,I'dnowliketomoveontohowpersonaltaxislevied.TheInlandRevenueobligesemployerstooperateaPAYE(PayAsYouEarn)scheme,whichmeansthetaxisdeductibleatsource.Inotherwords,bytheemployerbeforemakingoutthemonthlysalarycheckorbanktransfertotheemployee.Thetaxisthencollecteddirectfromtheemployer.AtthesametimeIshouldmentionthattheemployerisobligedtodeductNationalInsurancefromtheemployee'ssalary-theemployee'scontributionbeingroughly9%ofincome,theemployer'srangingfrom5to10%.Theseareapproximatefiguresasitisalsoincome-related.
Right,ladiesandgentleman,thatcoversthebroadpicture.I'msureyou'dliketoaskmeforsomespecificdetails.
PartIII ShouldIbuyaninsurancepolicy?
(I)
ExerciseA.
Keys:
insurancepolicy;savemoney;buyingahouse
ExerciseB.
Keys:
1.A.afixedobjectiveinmind/howmuchtopayeachmonth
B.afixedobjectiveeachmonthinmind/howmuchtoproduceoversomeyears
2.No;regular&systematic/shortterm/bank/BuildingSociety
Tapescript:
J—Mr.JacksonI—Insurancesalesman
J:
Goodmorning.Er,mynameisJackson.Er,I'minterestedintakingoutaninsurancepolicy.I'vebeentoldthat,thatthisisquiteagoodwaytosavemoney.Isitagoodwaytosavemoney?
[Yes…]Isthistrue?
I:
...it'soneofthe,oneofthewaysofsavingmoney.
J:
Erm...Ihaven'tgotverymuchmoney,erm,Idon'tearnverymuch.What...howmuchwouldIhavetopayforthis,ifI,ifI(take)...
I:
Aslittleorasmuchasyouliketopay.Howmuchhadyouinmind,infact?
J:
Well,erm…er,Idon'treallyknowanythingaboutit.What's…howmuchdoesonepay?
I:
Well,youcanworkitintwoways.Youeithersortofaimatafixedobjective,say,astraightthousandpoundspolicy.Inotherwords,youhaveyourobjectinmindandyouwanttoknowhowmuchit'sgoingtocostyou.Alternatively,youcanworkthereverseway,whereyousay"Iwouldliketosavetwofivepoundsamonth,oversomanyyears.Whatwouldthisproduceforme?
J:
Isee.Andthisthousandpounds,Igetit...whenIdie...orelseatacertainage,isthatright?
I:
Well,thiswoulddependentirelyuponyourneeds.Now,areyouinfactasinglemanormarried?
J:
No,I'munmarried.
I:
Youareunmarried.Erm,haveyouanydependentsatall
J:
Well...
I:
F,forexample,youhavean…dependentmother,ordependentsistersorbrothers?
J:
Notdependent,no.Mm.ButIsupposeastimegoeson,theymaybecomemoredependent,er[Mm]
J:
It'sdifficulttosay.
I:
There'salwaysapossibility,Ipresume,thatyoumaygetmarriedatsomestageinthefuture.
J:
Quite.Yes.Yes.
I:
Uh-huh,erm...soItakeitthatyourmaininterestinlifeinsuranceis,infact,asyousay,insavingmoney?
Isthisright?
J:
Yes,that's,that'sthemainthing.[Now…]Onedoesn'tthinkaboutdeathsoverymuch.
I:
Whatsortofobjectinsavingwouldyouhave?
Imean,whydoyoufeelthatyouwanttosavemoney?
J:
Well,Ithinkthatatacertainage,erm,Ihaven'tdecidedwhatageitwouldbe,itwouldbenicetohavea,alumpsum.Isupposeforexample,whenIretire,itwouldbenicetohavealumpsumformovingawayor,erm,buyingahouseordoingsomethinglikethat.[Yes]Erm...Isupposesixty,sixty-five,I,Idon'treallyknow.Orisitpossibletohaveitearlierthanthat?
I:
Yes,indeed,youcantakeanysortofsavingscheme,erm,overaperiodofyears,rangingfromtenupwards.Alifeinsuranceisabsolutelynogoodforshort-termsavings.WhenIsayshort-term,Imeananyperioduptotenyears.[Yes]Ifyou'reinterestedinsaving,sayfortwoorthreeyearsthen,infact,youwanttousesomethinglikeaBankoraBuildigSociety.Erm[Oh,Isee]...LifeInsuranceworksmoreasasystemofsavingoverlongterm...tenplusyears...[Yes]...erm...becauseitisregularanditissystematic.
PartIVMoreaboutthetopic:
ShouldIbuyaninsurancepolicy?
(II)
ExerciseA.
Keys:
unmarried;dependents;noneed
Questions:
A.accumulatecapital/expandbusiness/endofterm
B.savingtoproduceapension
Tapescript:
J—Mr.JacksonI—Insurancesalesman
J:
Erm.Fromyourexperience,canyousaywhat,whatageitisthatpeoplenormally...liketohavea,alumpsum?
J:
Fiftyorsomethinglikethat?
I:
Variesentirelyaccordingtotheirneeds,Imean,ifyoutakesomeoneiner,aself-employedposition,sayashop-keeper...[Yes]Erm…
J:
Hewouldwanttodevelophisbusiness,perhaps,atacertain(time).
I:
Yes,Imeanhe,he,hemay,hemaywellhavetwoneeds.One,hemaybe...hewillwanttoaccumulatemoneyoverafairlyshortterm,sayfifteenyears,[Mm]sothatattheendoffifteenyearshehasthecapital,andbythatstage,hewillhavetheexperiencefromworkinginabusinesstoexpandit,[Yes]Alternatively,hissecondneedmaybesomethingin(th)needof...apension.[Yes]He,unlikeemployees,hasn'tgotacompulsorypensionscheme,andhemaywantasystemofsavingwhichisgoingtoproduceforhimapensionwhenhefeelshewouldlik
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