[填空题]
{{B}}PART ONE{{/B}}
·Look at the statements below and at the
five extracts about taxes.
·Which extract(A,B,C,D or E)does
each statement(1-8)refer to
·For each statement(1-8),mark one
letter(A,B,C,D or E)on your Answer Sheet.
·You Will need to use
some of these letters more than once.
A.Flat Tax
Income tax is a direct tax which
is levied on the income of private individuals.There are various income tax
systems that exist.ranging frOm a flat tax to an extensive progressive tax
systern.
A flat tax,also cal led a proportional tax,is a system
that taxes.Usual ly the flat tax is proposed to k ick in at a certain income
level,or to exempt income below that level,so that the lowest-income members of
society don’t need to pay income tax.
Proposed flat taxes
usually allow little or no exemption of earned income besides the bottom-level
exemption.
Advocates of a flat tax claim that it will end
unfai