医学英语视听说unit 15 Taxes in America

• The draft increases the minimum threshold for personal income tax from 2,000 yuan a month to 3,500 yuan a month and cut the number of income tax brackets from nine to seven.
Unit 15
Taxes in America
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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
tax
• • • • • • • • • n. 税(款) The government plans to increase taxes by 3 percent. 政府计划把税收增加三个百分点。 V. 对…征税 In Britain, tobacco and alcoholic drinks are heavily taxed. 在英国，烟草和酒类饮品的税收很高。 V. 给……惹麻烦（或出难题） The crowd have severely taxed the security services. 人群已经给保安部门造成了很大麻烦。
• Do you know what the minimum threshold for personal income tax is in 2012? • Minimum threshold for personal income tax就 是指“个税起征点”， 也称为individual income tax threshold. • Threshold指征税的 “门槛”,也就是起征 点。
乔治· 休厄尔· 鲍特韦尔
• George S. Boutwell was the first Commissioner of Internal Revenue under President Abraham Lincoln.
个人所得税
安全福利保障税
联邦税 联邦税
公司收入所得税 货物消费税
美国 税收
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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 individual state and local taxes, the exact rate you pay will vary widely by location. Sales tax varies by state, but the average sales tax is around 7.25%. • Some counties add on additional taxes to the state tax. For instance, if you are purchasing an item at a store in Miami, you will pay 6.5%: 6% state sales tax and 0.5% county sales tax.
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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
州税及地 方税
其他（遗产税、礼 品税等）
交易税 收入所得税 财产税 其他（房产税、 燃油税等）
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
sale n. 卖，出售
• • • • • • • For sale 代售，供出售 On sale (广义)正在出售，廉价出售 I am willing to lower the price to make a sale. 为了做成一笔生意，我愿意降价。 Sales n. 销量，销售额 The sales are up for the month of May. 5月份的销售额增长了。
• 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.
• 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.
vary
• vi. 变化，有不同 • vt. 改变，使不同 • Prices of fish vary from 70 cents a pound to one dollar a pound. • 鱼的价格从七十美分到一美元一磅不等。 • The weather in this area varies from hour to hour. • 这儿的天气时刻有变化。 • I didn't vary my plan at the last moment. • 我在最后一刻没有改变我的计划。
Vary, wary, weary, very
• • • • • Weary v./a. adj. 疲倦的；厌烦的；令人厌烦的 be weary of vi. 疲倦；厌烦 weary of vt. 使疲倦；使厌烦 In his weary and hungry state, he should never have come here. The contrast was too sharp. Even he was recalled keenly to better things. • 他这么疲惫和饥饿，本来是不应该来这里的，对 比太鲜明了。连他也不禁触景生情，深深地回想 起过去的好光景来。
Noticeable a.
• Easy to see,hear,or feel 显而易见的;明显的 • It is noticeable that during the previous regime there was a big brain drain. • 明显的是，先前管理体制下存在大量的人才 流失。 • ~ change/ difference/ drop/increase/ improvement • 显著变化、不同、下降/增长/改善
Variance, variation, variety, variant
• Variance ―分歧;不和；不同”指有不同的 意见或看法，常在前面加介词at 表示“意 见不合，看法有分歧”；at variance with…. • Variation 是表示动作的名词，意为“变化， 改变，变形”强调局部或形式的变化； • Variety ―变化，多样”;不可数名词表事物 的多样性，可数名词表同类事物的不同品 种 • Variant ―变体，变种” ~ of/on
• ―Rumor‖ is a variant (= alternative) spelling of ―rumour‖. • ―rumor‖是单词“rumour‖的异拼。 • Variety (= diversity) (n.) is the spice of life. • 多样性是生活的调味品。 • Variation (=change) (n.) in prices, quality, • temperature. • Price have shown wide/considerable variation this year. • 今年物价显示出很大变化。 • At variance (= difference, disagreement) (n.) with: 与……不一致，相矛盾 • A theory is at variance with the known facts. • 这种理论与已知事实不否。
Vary, wary, பைடு நூலகம்eary,very
• Vary vi &vt 变化 • Be wary of sth.提防；当心 • Be aware of potential consequences of uncovering private, personal information outside therapy, and be wary of potential inaccury of Internet data • 明确在治疗外的场合揭露患者私人信息的 潜在风险，提防网络信息的不准确性。
• 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
• 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.
• 草案将个税起征点由每月2000元上调至3500元， 并将九级税级调整至七级。 • income tax bracket是指“个税税级”，也称个税级 次,是将收入划分为几个层级，某一层级内适应统 一税率。 • 目前我国个人税收实行的是progressive taxation （累进税制），因此会出现“级距”，也就是各 级税率所对应的额度（收入）范围。由于通胀， 不少人的薪酬被推高至较高tax bracket，这就是所 谓的bracket creep（税级攀升）。