阅读理解Americansoftensaythatthereareonlytwothingsapersoncanbesureofinlife:deathandtaxes．ManypeoplefeelthattheUnitedStateshastheworsttaxesintheworld．Taxe

　　阅读理解

　　Americansoftensaythatthereareonlytwothingsapersoncanbesureofinlife:deathandtaxes．ManypeoplefeelthattheUnitedStateshastheworsttaxesintheworld．

　　Taxesarethemoneythatpeoplepaytosupporttheirgovernment．TherearegenerallythreelevelsofgovernmentintheUnitedStates;federal(联邦的)stateandcity;thereforetherearethreetypesoftaxes．

　　Salariedpeoplewhoearnmorethanfourtofivethousanddollarsperyearmustpayacertainpartoftheirsalariestothefederalgovernment．Thepercentagevariesdependingontheirsalaries．Thefederalgovernmenthasatwo-levelincometax;thatis15or28percent．＄17850isthecut-off．Thetaxrateis15percentbelow＄17850and28percentabove．

　　Thesecondtaxisforthestategovernment:NewYorkCaliforniaoranyoftheotherforty-eightstates;Somestateshaveanincometaxsimilartothatofthefederalgovernment．Ofcoursethepercentageforthestatetaxislower．Otherstateshaveasalestaxwhichisapercentagechargedtoanyitemwhichpeoplebuyinthestate．Somestatesuseincometaxandsalestaxtoraisetheirrevenues(税收)．

　　Thethirdtaxisforthecity．Thistaxcomesintwoforms:propertytax(residentswhoownahomehavetopaytaxesonit)andexcisetax(货物税)whichiscollectedonvehiclesinacity．Thecitiesusethismoneyforeducationpolicepublicworksetc．

　　SinceAmericanspaysuchhightaxestheyoftenfeelthattheyareworkingonedayeachweekjusttopaytheirtaxes．Peoplealwayscomplainabouttaxes．Theyoftensaythatthegovernmentmisusestheirtaxdollars．Theyallbelievethattaxesaretoohighinthiscountry．

　　(1)

　　HowmuchmoneydoesanAmericanearning＄40000peryearpaytothefederalgovernmentasincometax?

　　[]A．

　　28％ofthisincome．

　　B．

　　15％ofthisincome．

　　C．

　　＄17850

　　D．

　　＄5000．