Americans often say that there are only two things a person can be sure of in life: de

ath 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 (联邦的 ), state and city; therefore, there are three types of taxes.

Salaried people who earn more than four to five thousand dollars per year must pay a certain part of their salaries to the federal government.The percentage varies for different people.It depends on their salaries.The federal government has a two level income tax; that is, 15 or 28 percent.$17,850 is the cut-off.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 forty -eight 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(税收 ).The third tax is for the city.This tax comes in two forms: property tax (residents who own a home have to pay taxes on it and excise

tax(货物税 ), 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 many kinds of taxes should American pay？ ()

A.2

B.3

C.4

D.5.1

(2).How do some states raise their revenues？ ()

A.By using income tax

B.By using sales tax

C.By using federal taxes

D.Both A and B

(3).What’s the attitude of Americans to the high taxes？ ()

A.They like it

B.They agree with it

C.They complain about it

D.They don’t care

(4).How much money does an American earning $40,000 per year pay to the federal government as income tax？ ()

A.28% of this income

B.15% of this income

C.$17850.

D.$ 5000.

(5).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