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
31
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://jikaoti.com/ti/QPFsFFFM
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
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
YouwillhearapassagebetweenJohnandLarry,whoarediscussingthethornyissueofputtingmotivationaltechniquesintoprac
•Lookatthestatementsbelowandthenewsaboutbusinesstravelontheoppositepage.•Whichnews(A,B,C,DorE)doeseach
•Lookatthestatementsbelowandthenewsaboutbusinesstravelontheoppositepage.•Whichnews(A,B,C,DorE)doeseach
随机试题
巴塞尔银行监督委员会1988年9月颁布《有效银行监管的核心原则》,将银行业风险划分为()种类型。
1895年,日本迫使清朝政府签订的不平等条约是()
狗彘食人食而不知检,涂有饿莩而不知发。
患者,男性,54岁。2个月前发现左肩胛骨及左上肢内侧疼痛,逐渐加重,伴有低热。现症见:咳嗽,痰多,气憋胸闷,纳差便溏,身热尿黄,舌质黯,苔厚腻,脉滑数.。查体:左眼睑下垂,瞳孔缩小,眼球内陷。X线显示左前第二肋以上至肺尖部有高密度阴影。其病证结合诊断是
活页账簿主要用于()的登记。(3)
理财规划师对客户现行财务状况的分析主要包括().Ⅰ客户家庭资产负债表分析Ⅱ客户家庭现金流量表分析Ⅲ客户利润表分析Ⅳ财务比率分析
对违反统计报表制度的管理规定进行的各种形式的统计调查,一律视为非法统计调查。()
某高级语言程序中的一个while语句为“while(save[i]=k)i+=1;”,若对其编译时,编译器将i和k分别分配在寄存器s3和s5中,数组save的基址存放在s6中,则生成的MIPS汇编代码如下:loop:sllt1,s3,
汉代著名文献《对贤良策》的作者是()
求过原点且与曲线相切的切线方程.
最新回复
(
0
)