剑桥商务英语高级模拟45

《剑桥商务英语高级模拟45》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Test8READING1hourPARTONEQuestions1-8·Lookatthestatementsbelowandatthefiveextractsabouttaxes．·Whichextract(A，B，C，DorE)doeseachstatement(1-8)referto?·Foreachstatement(1-8)，markoneletter(A，B，C，DorE)onyourAnswerSheet．·YouWillneedtousesomeoftheselettersmorethanonce．1IntheU．S．ifyoudonate10，000d

2、ollarstosomecharityorganization，youcantakethatsumawayfromyourtotalincomewhenyoupayincometax．2Thistaxforceslower-incomepeopleandcorporationstoearnmoremoney，becausethelessyouearn，themoretaxesyouhavetopay．3Thistaxsystemensuresthatthepeoplewiththelowestincomedon'thavetopayincometax．4Themoremo

3、neyyouearn，themoretaxesyoushouldpayintermsofincometax．5Youwouldviolatethelawifyoulietothetaxauthoritiesabouttheprofitsthatyourcompanyhasearned．6Mostright-wingpoliticalpartiesadvocatethistaxsystem．7Tothelower-incomepeople，thistaxisanobligationhardtobear．8Manypeoplewouldtrytofindwaysthatobs

4、ervethelawtopaylesstax，whileatthesametimetheywouldgivethetaxauthoritiesafullandtruereportoftheirincomeorprofits．AFlatTaxIncometaxisadirecttaxwhichisleviedontheincomeofprivateindividuals．Therearevariousincometaxsystemsthatexist．rangingfromaflattaxtoanextensiveprogressivetaxsystem．Aflattax，

5、alsocalledaproportionaltax，isasystemthattaxes．Usuallytheflattaxisproposedtokickinatacertainincomelevel，ortoexemptincomebelowthatlevel。sothatthelowest-incomemembersofsocietydon'tneedtopayincometax．Proposedflattaxesusuallyallowlittleornoexemptionofearnedincomebesidesthebottom-levelexemption

6、．Advocatesofaflattaxclaimthatitwillendunfairdiscrimination．Theyalsoarguethatflattaxesareeasier(andcheaper)toadministerandcomplywiththancomplex，graduatedtaxes．Mostpoliticalpartiesthatadvocatetheintroductionofaflattaxareontherightofthepoliticalspectrum．BProgressiveTaxAprogressivetax，orgradu

7、atedtax，isataxthatislargerasapercentageofincomeforthosewithlargerincomes．Itisusuallyappliedinreferencetoincometaxes，wherepeoplewithmoreincomepayahigherpercentageofitintaxes．Thetermprogressivereferstothewaytherateprogressesfromlowtohigh．CRegressiveTaxAregressivetaxis