公共英语五级
Throughout history there have been many unusual taxes levied on such things as hats, Beds, Baths, marriages,and funerals. At one time England levied a tax on sunlight by collection from every household with six or more windows. And according to legend, there was a Turkish ruler who collected a tax each time he dined with one of his subjects. Why? To pay for the wear and tear on his teeth!
Different kinds of taxes help to spread the tax burden. Anyone who pays a tax is said to "bear the burden" of the taX. The burden of a tax, may fall more heavily on some persons than on others. That is why the three levels of government in this country use several kinds of taxes. This spreads the burden of taxes among more people. From
the standpoint of their use, the most important taxes are income taxes, property taxes, sales taxes, and estate, inheritance, and taxes. Some used level of by two or even all three levels.
Together these different taxes make up' what is called our tax system.
Income taxes are the main source of federal revenues. The federal government gets more than three-fourths of its revenue from income taxes. As its name indicated, an income tax is a tax on earnings. Both individuals and business corporations pay a federal income tax.
The oldest tax in the United States today is the property tax. It provides most of the income for local govern- ments. It provides at least a pat of the income for all but a few states. It is not used by the federal government.
A sales tax is a tax levied on purchases. Most people living in the United States know about sales taxes since they are used in all but four states. Actually there are several kinds of sales taxes, But only three of them are impor- tant. They are general sales taxes, excise taxes, and import taxes.
Other three closely related taxes are estate, inheritance, and gift taxes. Everything a person owns, ircluding both real and personal property, makes up his or her estate. When someone dies, ownership of his or her property or estate passes on to one or more individuals or organizations. Before the property is transferred, however, it is subject to an estate tax if its value exceeds a certain amount.
The reason that the Turkish ruler collected a dining tax is to pay for __
A．the inconvenience for him to put on and take off clothes
B．the damage that eating did to his teeth
C．his efforts to cut the food into pieces
D．the decay of his teeth because of sugar
本文介绍了税的历史及税种。从古至今，各国的统治者曾经征收过各种各样奇怪的税种。税种多可以分散纳税压力。不同的人纳税负担是不同的，因此三级政府有不同的税种，最为常见的就是所得税、财产税、销售税、资产税、遗产税和礼物税。其中，所得税是联邦收入的主要来源，最古老的税种是财产税。销售税是向购买行为征收的税。另外，每个人在死后转移资产的时候，如果超过一定数量还要支付资产税。
答案及解析
B【解析】由短文第一段中的“And according to legend，there was a Turkish ruler wh0．．．to pay for the wear and tear on his teeth．”
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A．the rich have to pay more and the poor less
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