阅读理解。
Americans often say that there are only two things a person can be sure of in life: death and taxes.
Many people feel that the United States has the worst taxes in the world.
Taxes are the money that 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 four to five thousand per year must pay a certain part of their
salaries to the federal government. The percentage varies for different people. It depends on the salaries.
The federal government has a two level income tax: that is, 15 or 28 percent. $17，850 is the cutoff. The
tax rate is 15 percent below $17,850 and 28 percent above.
The second tax is for the state government: New York, California, or any of the other fortyeight states. 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 people
buy in the state. Some states use income tax and sales tax to raise their revenues (收入).
The third tax is for the city. This tax comes in two forms: property tax (people who own a house have
to pay taxes on it ) and excise (执照) tax, which is collected on vehicles in a city. The cities use this money for education, police, public works, etc.
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. They often say that the government misuses their tax dollars. They all believe that taxes are too high in this country.
1. How much money does an American earning $40,000 per year pay to the federal government as
income tax according to the passage?
A. $11,200.
B. $6,000.
C. $17,850.
D. $5,000.
2. What happens to buyers when a sales tax is collected?
A. They have to pay more than what the item costs.
B. They can pay less than what the item costs.
C. They have to pay exactly what the item costs.
D. They will all give up buying the item.
3. What tax does an American have to pay to the city if he owns a car?
A. Property tax.
B. Excise tax.
C. Income tax.
D. Sales tax.
4. After reading the passage, we might feel that Americans seem to be _____.
A. satisfied with their taxes
B. proud of their taxes
C. unhappy about their taxes
D. happy about their taxes
