In the United States, when you get your paycheck at the end of the first pay period at a new job, it's always interesting to see your net pay. Most of us expect more than we get. By the time you get your check, it has been cut up like a pizza, with several entities taking a piece of the pie. The entities that take money differ from person to person, company to company and state to state. However, almost every income earner has to pay federal income tax.
Taxes in Early America
Taxes have always left a sour taste in the mouth of American citizens. This national hatred for taxes dates back to the tax burden placed on the American colonies by Great Britain. Colonists were taxed for every consumer goods, from tea and tobacco to legal documents. This "taxation without representation" led to many revolts, such as the Boston Tea Party, in which colonists dumped tea into the Boston Harbor rather than pay the tax on it.
Although the American colonists fought for independence from British rule and British taxes, once the United States government formed, its main source of revenue was derived from placing customs and excise taxes on the same items that were taxed by Great Britain. In 1812, in an effort to support an expensive war effort, the U.S. government imposed the first sales tax, which was placed on gold, silverware, jewelry and watches. In 1817, internal taxes were terminated and the government relied on tariffs to support itself. It wasn't until 1862 that the United States imposed the first national income tax.
To support the Union Army, Congress passed tax laws in both 1861 and 1862. The office of Commissioner of Internal Revenue was established by the Tax Act of 1862, which stated that the commissioner would have the power to levy and collect taxes. The office was also given the authority to seize property and income in order to enforce the tax laws. These powers remain pretty much the same today, although the IRS (Internal Revenue Service) will tell you that enforcement tactics have been toned down a bit.
In 1863, the federal government collected the first income tax. This graduated tax was similar to the income tax we pay today. Those who earned $ 600 to $ 10,000 per year paid at a rate of 3 percent. A higher rate was paid by those who earned in excess of $ 10,000. A fiat-rate tax was imposed in 1867. Five years later, in 1872, the national income tax was abolished altogether.
Inspired by the Populist Party's 1892 campaign, Congress passed the Income Tax Act of 1894. This act taxed 2 percent of personal income that was more than $ 4,000, which only affected the wealthiest citizens. The income tax was short-lived, .as the U.S. Supreme Court struck it down only a year after it was passed. The justices wrote that, in their opinion, the income tax was unconstitutional because it failed to abide by a Constitutional guideline. This guideline required that any tax levied directly on individuals must be levied in proportion to a state's population.
In 1913, the income tax became a permanent part of the U. S. government. Congress avoided the constitutional roadblock mentioned above by passing a constitutional amendment. The 16th Amendment reads, "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration."
Alternative: Flat Tax Or National Sales Tax
Since the 16th amendment was passed in 1913, there has been no shortage of people proposing new tax systems since then. If you follow presidential campaigns, there are usually talks from some of the candidates on revising the tax system. Here's a quick look at two of these alternative tax p
A. Y
B. N
C. NG
In the study, researchers from Boston's Brigham and Women's Hospital and Harvard Medical School compared the drinking habits of 340 men and women who had suffered recent heart attacks with those of healthy people of' the same age and sex. The scientists found that people who sip one to three drinks a day are about half as likely to suffer heart attacks as nondrinkers are. The apparent source of the protection those who drank alcohol had higher blood levels of high-density lipoproteins (脂蛋白), the so-called good cholesterol(胆固醇), which is known to repel heart disease.
As evidence has mounted, some doctors have begun recommending a daily drink for patients of heart diseases. But most physicians are not ready to recommend a regular happy hour for everyone. The risks of teetotalling (绝对戒酒) are nothing compared with the dangers of too much alcohol, including high blood pressure, strokes and liver troubles--not to' mention violent behavior. and traffic accidents. Moreover, some studies suggest that even moderate drinking may increase the incidence of breast and colon cancer. Until there is evidence that the benefits of a daily dose of alcohol outweigh the risks, most people won't be able to take a doctor's Prescription to the neighborhood bar or liquor store.
The medical article quoted in the first paragraph demonstrates______.
A. that reports on the advantages of alcohol were mistaken
B. the way in which alcohol does good to the heart
C. how a couple of cocktails daily can stop heart problems
D. why alcoholic drinks are dangerous to one's health
听力原文:M: Come in please. Congratulations, Susan.
W: What?
M: After reviewing your record, the management has decided to send you abroad for training.
W: What a pleasant surprise, Mr. Asimov. What did I do to deserve that?
What is the most probable relationship of the two people?
A. Husband and wife.
B. Lawyer and client.
C. Boss and employee.
D. Salesman and customer.
A.Partly because she was beautiful.B.Partly because she was nice.C.Partly because she
A. Partly because she was beautiful.
B. Partly because she was nice.
C. Partly because she was humorous.
D. Partly because she was generous.