1 . 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 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 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 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, which is collected on vehicles such as cars and trucks 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. In the United States, taxes are collected to provide revenues for ______.

A．the federal government	B．the state government
C．the city government	D．the three levels of government

2. How much money does an American earning $40,000 per year pay to the federal government as income tax according to the passage?

A．28% of his income	B．15% of his income
C．$17,850	D．$5,000

3. 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.

4. What tax does an American have to pay to the city government if he owns a car?

A．Property Tax.	B．Excise Tax.
C．Income Tax.	D．Sales Tax.

5. 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．very angry at their taxes