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单选题
Federal tax evasion is a serious crime that places an unfair tax burden on those members of society who pay their fair share. To reduce the incidence of tax evasion, the government needs to prosecute a few high• profile individuals whose cases will receive substantial media attention.The argument above relies on which of the following assumptions?
A
The tax system is so complicated that even people who try to comply with it may inadvertently not pay some of their taxes.
B
The average citizen will be less likely to evade taxes after he or she sees a high-profile individual prosecuted for tax evasion.
C
Tax revenues collected from high-profile tax evaders will help to alleviate the unfair tax burden on honest citizens.
D
Although it is difficult to secure a conviction on a charge of tax evasion, if the government focuses its efforts on a small number of high-profile individuals, the odds of obtaining a conviction will increase.
E
While there is no universal measure for determining whether a taxation system is “fair” or “unfair,” the current system was constructed by Congress to represent the societal priorities and values of the American people.
参考答案
参考解析
解析：
因为对少数逃税的人员的诉讼并不能直接改善逃税情况，但是可以通过扩大宣传使得普通民众对逃税行为的惩罚感到害怕，进而改变逃税情况，由此可知B项是正确的。
因为对少数逃税的人员的诉讼并不能直接改善逃税情况，但是可以通过扩大宣传使得普通民众对逃税行为的惩罚感到害怕，进而改变逃税情况，由此可知B项是正确的。
更多 “单选题Federal tax evasion is a serious crime that places an unfair tax burden on those members of society who pay their fair share. To reduce the incidence of tax evasion, the government needs to prosecute a few high• profile individuals whose cases will receive substantial media attention.The argument above relies on which of the following assumptions?A The tax system is so complicated that even people who try to comply with it may inadvertently not pay some of their taxes.B The average citizen will be less likely to evade taxes after he or she sees a high-profile individual prosecuted for tax evasion.C Tax revenues collected from high-profile tax evaders will help to alleviate the unfair tax burden on honest citizens.D Although it is difficult to secure a conviction on a charge of tax evasion, if the government focuses its efforts on a small number of high-profile individuals, the odds of obtaining a conviction will increase.E While there is no universal measure for determining whether a taxation system is “fair” or “unfair,” the current system was constructed by Congress to represent the societal priorities and values of the American people.” 相关考题
考题
CFew laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled-----to $1.01 per pack----smokers have jammed telephone “quit lines” across the country seeking to kick the habit.This is not a surprise to public health advocates. They’ve studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.In Manhattan, for instance, which has the highest tax in the nation; a pack of Marlboro Light Kings cost $10.06 at one drugstore Wednesday. In Charleston, S.C., where the 7-bent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.In New York, high school smoking hit a new low in the latest surveys----13.8%, far below the national average. By comparison, 26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans “who choose to smoke.”That’s true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place. As for today’s adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.66 The text is mainly about___________.A. the price of cigarettes B. the rate of teen smokingC. the effect of tobacco tax increase D. the differences in tobacco tax rate
考题
PERSONAL INCOME TAX RATE (MONTHLY) (_VALID FROM SEPT. 1, 2011_) bracket grading tax rate (%) (TR) simple coefficient (SC) 1 less than 1,500 3 0 2 1,500-4,500 10 105 3 4,500-9,000 20 555 4 9,000-35,000 25 1005 5 35,000-55,000 30 2755 6 55,000-80,000 35 5505 7 Over 80,000 45 13505 NoteTax=(income -3500)*TR-SC The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. ? Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. ? From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society. DECIDE IF EACH OF THE FOLLOWING STATEMENTS IS TRUE (T) OR FALSE (F).1. The purpose of the passage is to help people know the tips how to pay less tax.()2. According to the chart, if a person’s monthly is 3600 yuan, he/she doesn’t need to pay tax.()3. How much income tax a person pays each month depends on how much his/her income is.()4. The underlined word “evade” in the last paragraph means increase.()5. Personal income taxes are included in a government’s revenue.()
考题
(b) Mabel has two objectives when making the gifts to Bruce and Padma:(1) To pay no tax on any gift in her lifetime; and(2) To reduce the eventual liability to inheritance tax on her death.Advise Mabel which item to gift to Bruce and to Padma in order to satisfy her objectives. Give reasons foryour advice.Your advice should include a computation of the inheritance tax saved as a result of the two gifts, on theassumption that Mabel dies on 30 June 2011. (10 marks)
考题
(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearlyidentifying the tax year in which any liability will arise and how it will be paid. (3 marks)
考题
The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.Decide if each of the following statements is TRUE (T) or FALSE (F).1. The purpose of the passage is to help people know the tips how to pay less tax.()2. According to the chart, if a person’s monthly is 3600 yuan, he doesn’t need to pay tax.()3. How much income tax a person pays each month depends on how much his/her income is.()4. The underlined word “evade” in the last paragraph means increase.()5. Personal income taxes are included in a government’s revenue.()
考题
which of the following does not belong to the white-collar crime?A. False advertising.B. Bribery.C. Robbery.D. Tax evasion.
考题
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.Which of the following statements is correct?A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penaltyB.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten yearsC.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penaltiesD.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
考题
根据短文提供的信息，完成 117～120各题。Taxes are a big part in the United States．Most Americans pay city taxes，state taxes，social security taxes，sales taxes…，and the list seems endless．The biggest tax for most Americans in that on the money they earn——the income tax．The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example，a person who earns about 3，500 dollars a year will pay a tax of only about 3．5％of earning. But of the same person earned 85，000 dollars a year， he would pay an In come tax of 35％．Over the、ears the income tax has become more and more difficult for people to un Dustan D．M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact，preparing taxes and giving tax advice have become a big industry in America．第 117 题 Most Americans pay（ ）．A．taxes which are too many to list．B．taxes either t0 the cities or the states they live in．C．so many kinds of taxes that they even don't know the names．D．several kinds 0f taxes．
考题
三、阅读下面短文，根据短文提供的信息，完成下列各题。共4题。每题1分，共4分。 根据短文提供的信息，完成 117～120 各题。 Taxes are a big part in the United States．Most Americans pay city taxes，state taxes，social security taxes，sales taxes…，and the list seems endless．The biggest tax for most Americans in that on the money they earn——the income tax．The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example，a person who earns about 3，500 dollars a year will pay a tax of only about 3．5％of earning. But of the same person earned 85，000 dollars a year， he would pay an In come tax of 35％．Over the、ears the income tax has become more and more difficult for people to un Dustan D．M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact，preparing taxes and giving tax advice have become a big industry in America．第117题：Most Americans pay（ ）．A．taxes which are too many to list．B．taxes either t0 the cities or the states they live in．C．so many kinds of taxes that they even don't know the names．D．several kinds 0f taxes．
考题
：Social security tax is collected from（ ）．A．those who have broken the law．B．those who often make trouble．C．those whose lives and property are in danger．D．every citizen living in the area．
考题
：The“progresslive tax” is the tax（ ）．A．collected for social progress．B．that Increases with each passing year．C．that is collected from those who earn most．D．that varies according to how much money a person earns．
考题
Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
The underlined word "deter" in paragraph 3 most probably means_________.A. discarding
B. remove
C. benefit
D. free
考题
Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
What does the author think is a surprise?A. Teen smokers are price sensitive
B. Some states still keep the tobacco tax low
C. Tobacco taxes improve public health
D. Tobacco industry fiercely fights the tax rise
考题
Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
What can we learn from the last paragraph?A. The new tax will be beneficial in the long run
B. Low-income Americans are more likely to fall ill
C. Future generations will be hooked on smoking
D. Adults will depend more on their families
考题
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
France and Spain have been blamed for_____A.borrowing too much debt
B.failing to pay the loans back
C.planning to cut domestic taxes
D.being unable to reduce Lheir deficit
考题
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
The author's attitude towards France's proposal seems to be_____A.favorable
B.pessinustic
C.doubtful
D.biased
考题
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
It can be inferred from the second paragraph that_______A.all domestic taxes will be cut in France soon
B.lax cut may be a good news to some Britons
C.most people in Italy benefit trom the tax cut
D.low-income people needn't pay tax in Ireland
考题
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
In the past half decade,Europeans have suffered from_____A.low income
B.budget deficit
C.heavy revenue
D.family burden
考题
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
According to the last paragraph,some economists______A.prefer Italy's approach to France's
B.favour slashing employers'salaries
C.agree to reduce the costs of employees
D.reckon that cutting tax is the only way
考题
Income tax【个人所得税】
For many young Americans, graduating from college means finding a job, moving out of the dorm room and beginning to register one's annual earnings with the US government.
That last item is the law, though sometimes it's a hassle(难事)to obey.
Independent tax advisor Bob Gilbert calls the US income tax system "amazingly complicated". But he adds that "very little of the complicated tax law applies to young people who are just beginning their careers". According to Gilbert, 80 to 90 percent of Americans are not really burdened by the system's complications.
Still, all the numbers and forms can be a little confusing to those who are just starting their careers. Some pull out their calculators and try to do the math alone. Some use income tax software. Others just hand the whole responsibility over to tax firms like Gilbert's. According to income tax law expert Linda Beale, young people will often follow their parents' lead when filling their income forms.
"Young people who grow up in wealthy households typically use professional tax services because their parents have always done so," said Beale, a professor at Wayne State University in Michigan State.
"On the other hand, most poorer young people probably try to do their own taxes, unless they want a quick 'refund' with the help of a tax advisor".
In fact, obeying the law has its benefits. For one, many young people can expect a tax refund. This means that, over the course of the year, they have paid too much in monthly federal or state taxes and are entitled to the difference.
Bob Thalman, a 20-year-old university student, expects he will get a refund of about 100, which will probably go in the bank, or perhaps be used to pay for car insurance or credit card bills.
Thalman called the whole process a "hassle", but added that he didn't wat to test the law by not filling his income tax papers.
"I'm worried about what would happen if I failed to file," he said. "I know one individual who did not report his income tax for many years, and he's now in federal prison. I certainly don’t want that."
文章(16~22)
A college student with a part-time job is not required to file an income tax form.A.Right
B.Wrong
C.Not mentioned
考题
Some states have an income tax ______ tothat of the federal government.A.same
B.similar
C.alike
D.likely
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问答题Practice 2 Everyone knows that taxation is necessary in a modern state: without it, it (1)______ not be possible to pay the soldiers and policemen who protect us; (2) ______ the workers in government offices who look after our health, our food, our water, and all the other things that we cannot do for ourselves. By means of taxation, we pay for things that we need just as much as we need somewhere to live and something to eat. But (3) ______ everyone knows that taxation is necessary, different people have different ideas about (4) ______ taxation should be arranged. In most countries, a direct tax on (5) ______, which is called income tax, (6) ______. It is arranged in such a way that the poorest people pay nothing, and the percentage of tax grows (7) ______ as the taxpayer’s income grows. In some countries, for example, the tax on the richest people goes up as high as ninety-five percent! But countries with direct taxation nearly (8) ______ have indirect taxation too. Many things imported into the country have to pay taxes or “duties”. Of course, it is the men and women who buy these imported things in the shops (9) ______ really have to pay the duties, in the (10) ______ of higher prices. In some countries, too, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is collected but the poor people suffer most. If unnecessary things like jewels and fur coats are taxed, less money is obtained but the tax is fairer, as the rich pay it.[A] nor [B] will [C] form[D] if [E] exists [F] who[G] people [H] larger [I] always[J] that [K] though [L] periodically[M] would [N] persons [O] how
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单选题A
To declare new ways of collecting tax.B
To entertain those who had made great contributions to the government.C
To collect money from the persons invited.D
To reward outstanding tax collectors.
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单选题Mr. Verenda Smith is most probably a.A
governmental employee working at the Federation of Tax AdministratorsB
free-lance PR officer representing the Federation of Tax AdministratorsC
Federation of Tax Administrators employee dealing with the governmentD
PR officer running between the government and the Federation of Tax Administrator:
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单选题After a lot of work, the artist thought that he had paid the government _____.A
less tax than he should haveB
more tax than he should haveC
as much tax as usualD
just enough tax
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问答题Inheritance tax is a tax which many countries levy on the total taxable value of the estate of a deceased person. Inheritance tax is paid by the inheritor of the estate or by the person in charge of its assets. In most cases, if the estate is left to a charitable organization or a surviving spouse, no inheritance tax is due. In China, inheritance tax does not exist. Should inheritance tax be introduced to China? The controversy that has raged over levying inheritance tax in China currently shows little sign of abating. The following are opinions from both sides. Read the excerpt carefully and write your response in about 300 words, in which you should: 1. summarize briefly the opinions from both sides, and then 2. give your comment. Marks will be awarded for content relevance, content sufficiency, organization and language quality. Failure to follow the above instructions may result in a loss of marks. Opponents of inheritance tax typically refer to it as “death tax.” They argue first that concern over burdening their children with this tax may lead elderly to make unwise investment decisions late in life, and that it may also discourage entrepreneurship earlier in life. Opponents also claim that morally it should be only the choice of the person who earned the money what should be done with it, not the government. They see taxing wealth at death as a kind of forced income redistribution that goes against the market economy. Proponents of inheritance tax say that it helps prevent consolidation of wealth in the hands of a few powerful families and is a basic building block of the nation’s system of taxation. They also feel that inheriting large sums without tax undermines people’s motives to work hard in the future and, thus, undercuts the principles of the market economy, encouraging people to become idle and unproductive, which hurts the country overall.
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单选题Some states have an income tax ____ to that of the federal government.A
sameB
similarC
alikeD
likely
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单选题Federal tax evasion is a serious crime that places an unfair tax burden on those members of society who pay their fair share. To reduce the incidence of tax evasion, the government needs to prosecute a few high• profile individuals whose cases will receive substantial media attention.The argument above relies on which of the following assumptions?A
The tax system is so complicated that even people who try to comply with it may inadvertently not pay some of their taxes.B
The average citizen will be less likely to evade taxes after he or she sees a high-profile individual prosecuted for tax evasion.C
Tax revenues collected from high-profile tax evaders will help to alleviate the unfair tax burden on honest citizens.D
Although it is difficult to secure a conviction on a charge of tax evasion, if the government focuses its efforts on a small number of high-profile individuals, the odds of obtaining a conviction will increase.E
While there is no universal measure for determining whether a taxation system is “fair” or “unfair,” the current system was constructed by Congress to represent the societal priorities and values of the American people.
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