英語閱讀理解：Ｔａｘ

Americans often say that there are only two things a person can be sure of in life: death and taxes. Americans do not have a corner on the “death” market， but many people feel that the United States leads the world with the worst taxes.

Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal， state， and city; therefore， there are three types of taxes.

Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government. The percentage varies for individuals. It depends on their salaries. The federal government has a graduated income tax，that is the percentage of the tax increases as a person’s income increases. With the high cost of taxes， people are not very happy on April 15， when the federal taxes are due.

The second tax is for the state government. Some states have an income tax similar to that of the federal government. Of course， the percentage for the state tax is lower. Other states have a sales tax， which is a percentage charged to any item which you buy in that state. Some states use income tax in addition to sales tax to raise their revenues (稅收). The state tax laws are diverse and confusing.

The third tax is for the city. This tax comes in two forms: property tax and excise tax which is demanded on vehicles in a city. The cities utilize these funds for education， police and fire departments， public works and municipal (城市的) buildings.

Since Americans pay such high taxes， they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. Although Americans have conflicting views on many issues: religious， racial， cultural， and political， they tend to agree on one subject: Taxes are too high.

1. What is the main purpose of the third paragraph?

A. To show the importance of tax collection.

B. To explain the percentage of federal taxes.

C. To prove that taxes in the United States are too high.

D. To compare the three types of taxes in the United States.

2. Which of the following statements is NOT true?

A. The Americans are in agreement about taxes.

B. There are three types of taxes in the United States.

C. The United States is one of the countries which collect highest taxes.

D. The Americans are aware that they should pay taxes and they are sure to die.

3. Which of the following is true of the state taxes mentioned in the passage?

A. State taxes are paid by the residents of a certain state.

B. Some Americans can be free from state income taxes.

C. Income taxes in some states are not dissimilar to the federal income taxes.

D. In the United States there are sales taxes on the federal level， but not on the state level.

4. The best title for this passage would be_______.

A. Taxes Are Too High

B. State Tax Revenues

C. Federal Income Tax

D. Taxes in the United States

(Keys:1．B２．Ａ３．C４．D)

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