医学英语视听说unit 15 Taxes in America.pptVIP

Unit 15 Taxes in America Background Information Words Translations Chunks Background Information Tax day for Americans Americans’ opinions about Tax IRS The classification of American Tax What is Sales Tax Chinese Tax When is tax day for Americans? April fifteenth is tax day for Americans.? It is the last day to pay federal income taxes for the year before.? 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. 美国人常说凡是一个人一生中有两件事是肯定的：一是必有一死，一是必须纳税。虽然美国人并没有垄断了世界死亡殡葬业的市场，但是美国确以最苛重的赋税在世界上独占鳌头。 The income tax has made liars out of more Americans than golf. — Will Rogers 世界上最让我难以理解的就是所得税。 The hardest thing to understand in the world is the income tax. Internal Revenue Service Building on Constitution Avenue in Washington, D.C. 美国国税局 IRS The IRS is the U.S. government agency responsible for tax collection and tax law enforcement. The agency is a bureau of the Department of the Treasury, and is under the immediate Direction of the Commissioner of Internal Revenue. 乔治·休厄尔·鲍特韦尔 George S. Boutwell was the first Commissioner of Internal Revenue under President Abraham Lincoln. 税收的种类 联邦税 州税 地方税 个人收入所得税 公司收入所得税 社会安全福利保障税 健康医疗税 财产税 地产税 Federal tax State tax Local tax Individual income tax Corporate income tax Social security welfare tax Medicare tax Property tax Real estate tax 遗产税 礼品税 消费税 Tariffs/duties Tolls The Internal Revenue Service =IRS Tax-collector Tax-payer Dodge tax Tax-free Levy tax Tax returns Inheritance tax Gift tax Consumption tax; excise tax 关税 通行税 美国国税局 税务员 纳税人 逃税，漏税 免税的 征税 纳税申报表；捐税收入 Sales Taxes Consumption taxes – also known as sales taxes – are levied at the point of purchase for specific goods and services. It is usually a percentage determined by the levels of government charging the tax. Due to individua