首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
• Look at the statements below and read the five short passages about taxes. • Which short passage (A, B, C, D or E) does each s
• Look at the statements below and read the five short passages about taxes. • Which short passage (A, B, C, D or E) does each s
admin
2014-02-15
73
问题
• Look at the statements below and read the five short passages about taxes.
• Which short passage (A, B, C, D or E) does each statement 1-8 refer to?
• For each statement 1-8, mark one letter (A, B, C, D or E) on your Answer Sheet.
• You will need to use some of these letters more than once.
A Flat Tax
Income tax is a direct tax which is levied on the income of private individuals. There are various income tax systems that exist, ranging from a flat tax to an extensive progressive tax system.
A flat tax, also called a proportional tax is a system that taxes. Usually the flat tax is proposed to kick in at a certain income level, or to exempt income below that level, so that the lowest-income members of society pay no income tax.
Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption.
Advocates of a flat tax claim that it will end unfair discrimination. They also argue that flat taxes are easier (and cheaper) to administer and comply with than complex, graduated taxes. Most political parties that advocate the introduction of a flat tax are on the right of the political spectrum.
B Progressive Tax
A progressive tax, or graduated tax, is a tax that is larger as a percentage of income for those with larger incomes. It is usually applied in reference to income taxes, where people with more income pay a higher percentage of it in taxes. The term progressive refers to the way the rate progresses from low to high.
C Regressive Tax
A regressive tax is a tax which takes a larger percentage of income from people whose income is low. A tax which places proportionately more of a burden on those with lower incomes. Regressive taxes, as opposed to progressive taxes, are more burdensome on lower-income individuals than on higher-income individuals and corporations.
D Tax Deduction
Within the United States’ income tax system, a tax deduction, or "tax-deductible expense", is an item which is subtracted from gross income in order to arrive at the taxable income.
Effectively, the taxpayer pays no income tax on the amount of money he spent on tax-deductible expenses. For example, if an individual earns $50,000 in a year and gives $5,000 to tax-deductible charities, he will end up paying income tax as though he had earned only $45,000 that year. In this way, the federal and state governments encourage certain types of spending.
E Tax Avoidance and Tax Evasion
Tax avoidance is the legal exploitation of the tax regime to one’s own advantage, to attempt to reduce the amount of tax that is payable by means that are within the law whilst making a full disclosure of the material information to the tax authorities. Tax evasion, on the other hand, is a crime. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting, such as under-declared incomes, profits or gains; or overstated deductions.
The more money you earn, the more taxes you should pay in terms of income tax.
选项
答案
B
解析
转载请注明原文地址:https://kaotiyun.com/show/cw7d777K
本试题收录于:
BEC高级阅读题库BEC商务英语分类
0
BEC高级阅读
BEC商务英语
相关试题推荐
TASKTWO-DISADVANTAGEForquestions18—22,matchtheextractswiththestatements,listedA—H.Foreachextract,choosethebene
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
•Lookatthestatementsbelowandthenewsaboutbusinesstravelontheoppositepage.•Whichnews(A,B,C,DorE)doeseach
•Lookatthestatementsbelowandthenewsaboutbusinesstravelontheoppositepage.•Whichnews(A,B,C,DorE)doeseach
随机试题
_________在一个单独的窗口中以图形的方式列出显示部件的装配结构,并提供了在装配中操控组件的快捷方法。
不属于脑神经的是
男性,30岁。左上后牙自发性剧痛2天。3周前,左上后牙行单层垫底,一次完成银汞合金永久充填。充填前无自发痛。口腔检查:左上7远中邻面银汞合金补物完好,叩诊(-),温度刺激试验(+++),牙周检查正常。
A、KillipⅠ级B、KillipⅡ级C、KillipⅢ级D、NYHAⅡ级E、NYHAⅣ级风湿性心脏病,休息时有心悸。呼吸困难或心绞痛,任何活动均可加重上述症状。判断为
生产契约曲线上的点表示生产者()。
()投资者,是简单机械调整战略的自然候选人。
某公司2015年的利润留存率为40%,2016年预计的权益净利率为20%。净利润和股利的增长率均为4%,该公司的B值为2,政府长期债券利率为2%,市场平均股票收益率为8%。则该公司的内在市净率为()。
简述我国当代三大名锦、三大特产、四大名绣及中国工艺美术“三长”、中国传统工艺“三绝”的名称。
××计委关于高等院校向毕业生收取补偿培养费问题的复函××地区物价局:你局《关于明确高等院校向“自主择业”的毕业生收取补偿培养费的请求报告》收悉。经研究,函复如下……
函数的无穷间断点数为
最新回复
(
0
)