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1、Test8READING1hourPARTONEQuestions1-8•Lookatthestatementsbelowandatthefiveextractsabouttaxes.•Whichextract(A,B，C,DorE)doeseachstatement(l-8)referto?•Foreachstatcmcnt(l-8),markoneletter(A，B,C，DorE)onyourAnswerSheet.•YouWillneedtousesomeoftheselettersmorethanonce.1IntheU.S.ifyoudonate10,000dol
2、larstosomecharityorganization,youcantakethatsumawayfromyourtotalincomewhenyoupayincometax.2Thistaxforceslower-incomepeopleandcorporalionstoearnmoremoney,becausethelessyouearn,themoretaxesyouhavetopay-3Thistaxsystemcnsurcsthatthepeoplewiththelowestincomedon"thavetopayincometax.4Themoremoneyy
3、ouearn,themoretaxesyoushouldpayintermsofincometax.5Youwouldviolatethelawifyoulietothetaxauthoritiesabouttheprofitsthatyourcompanyhasearned.6Mostright-wingpoliticalpartiesadvocatethistaxsystem.7Tothelower-incomepeople,thistaxisonobligationhardtobear.8Manypeoplewou1dtrytofindwaysthatobserveth
4、elawtopaylesstax,whileatthesametimetheywou1dgivethetaxauthoritiesafullandtruereportoftheirincomeorprofits.AFlatTaxTncometaxisadirecttaxwhichisleviedontheincomeofprivateindividueils.Therearevariousincometaxsystemsthatexist,rangingfromaflattaxtoanextensiveprogressivetaxsystcm.Aflattax,alsocal
5、ledaproportionaltax,isasystemthattaxes.Usuallytheflattaxisproposedtokickinatacertainincomelevel,ortoexemptincomebelowthatlevel。sothatthelowest-incomemembersofsocietydon'tneedtopayincometax.Proposedflattaxesusuallyallowlittleornoexemptionofearnedincomebesidesthebottom-1evelexemption.Advocate
6、sofaflattaxclaimthatitwillendunfairdiscrimination.Theyalsoarguethatflattaxesareeasier(andcheaper)toadministerandcomplywiththancomplex,graduatedtaxes.Mostpoliticalpartiesthatadvocatetheintroductionofaflattaxareontherightofthepoliticalspectrum.BProgressiveTaxAprogressivetax,orgraduatedtax,isa
7、taxthatislargerasapercentageofincomeforthosewithlargerincomes.Itisusuallyappliedinreferencetoincometaxes,wherepeoplewithmoreincomepayahigherpercentageofitintaxes.Thetermprogressivereferstothewaytherateprogressesfromlowtohigh.CRegressiveTaxAregressivetaxi
