1. Unit 8 Tax accounting
* Mongolia is continuously
improving tax environment through
the government`s
commitment by abolishing burdens
of tax.
* Mongolia is one of the countries
with the lowest tax rate in the Asia
Pacific region with 10% and 25%
for corporate income tax, 10% for
individual income tax and VAT rate
of 10%.
2. We are going to learn
Pre-reading: Identifying the pattern
Reading: Overview on taxation in Mongolia
Post-reading: answering questions
Language focus: Abstract writing
3. Pre- reading: Identifying the pattern
Common patterns in paragraphs
- The listing pattern
- The sequence pattern
- The comparison pattern
- The cause effect pattern
- Problem solution
4. Patterns For the main idea For the supporting facts and
ideas
1 The listing pattern; the main
idea includes a generalization and
tells you to expect a list of facts or
ideas.
Many, several, a lot of, lots of,
some a few a number of various
all kinds of
First third one, other,
another, in, addition, last,
finally, and, also, too, yet,
another, for example
2 The sequence pattern: the main
idea describes a sequence of
events or steps that happen in a
certain order.
A word or phrase that refers to a
date time or period. 1945 life was
born, history, began, career, a long
time. A word or phrase that refers
to a process: how to doing prepare
process
A date a time, or the age of a
person. Yesterday last week,
a century ago the age of six.
Phrases with time: early in
the morning two clock for
an hour. Phrases that tell
about the order of events or
steps first second before,
soon, while, now, at last
finally when, at first, then,
now, next last, after, during.
3 The comparison pattern: the main
idea presents two or more things
people or ideas and tells how they
are similar different or both.
The main ideas sentences usually
includes the two things that will be
compared. Any of the signal words
below may be included with the
main idea.
Words that show similarity a
like, similar, similarly, same,
also, both, too, in the same
way in common
5. 4 The cause/ effect
pattern : the main idea
states that some things
causes some things
else or is caused by
some things else.
Any of the signal words
below may be included in
the main idea sentence.
When the cause comes
first so help stop, start,
become, create, make,
produce, change,
influence, bring about
contribute to result in
reason for have an
effect on a factor, cause
make lead to as a result
the cause of gives rise
to.
5 Problem solution: the
main idea presents a
problem of some kind.
The paragraph explain
and gives details about
the problem and then
explain or gives details
about a solution to the
problem.
Words that indicate a
problem , problem situation
trouble crisis issue,
question dilemma . Words
that indicate a solution :
solution solve resolution,
resolve decide.
The explanation of the
problem may include
elements of any of the
other patterns. For this
reason writers may use
any of the signal words
that are common in
those patterns.
7. An accountant explains the taxation expenses disclosure
requirements to a CEO. Read the dialogue and complete the CEO’s
note.
8. abolish bracket breaks exempt exile increase
property return
• The government needs more money, so it is planning to
__________ taxes.
• He earns a lot of money – he must be in the highest tax
__________.
• She lives there because she has to – she’s a tax ________________.
• They are planning to ____________ the tax on large company cars,
and replace it with a tax on all company cars.
• She is a student, so she is tax _______________.
• The government is planning to introduce new tax _________ for IT
companies.
• Don’t buy a house this year – the ________taxes are being
abolished next March.
• A tax _________is the same as tax declaration – it’s a list of income
and tax deductible expenditure for the tax authority
9. Discussion: Choose one the tax circumstance in Mongolia and discuss
some issues which are related to your chosen situation and make a
conclusion
• Trends in the taxation policy in Mongolia
• Таx reform
• Tax policy to support small-medium scale enterprises
• Regional tax policy
• Tax policy in the frame of an environmental issue
• Tax policy to support innovation and new technology
• Tax policy to support “Brand” products, and to increase export
• Таx incentives
• Cash transaction registration and control policy
• Tax imposition on the securities, stock and other financial
instruments
10. Language Focus:
Outline of research abstract
There are basic components of an abstract in any
discipline.
1. State the main objective and rationale of your project.
2. Outline the methods you used to accomplish your
objectives
3. List your project results or product / or projected or
intended result or product/
4. Draw conclusion about the implication of your project
However it’s important to note that the weight according
to the different components can vary by discipline.
15. Post reading
• What is an abstract?
• Do abstracts vary by discipline?
• What should an abstract include?
• What should each section of the abstract look
like? ( title, objective, method, results,
conclusion)
• What stylistic techniques will improve my
abstract?
16. The pain you feel today is
the strength you will feel
tomorrow. For every
challenge encountered there
is opportunity for growth.
