2016年職稱英語考試《綜合A》閱讀判斷真題及答案
Income tax
For many young Americans, graduating from college means finding a job, moving out of the dorm room and beginning to register one's annual earnings with the US government.
That last item is the law, though sometimes it's a hassle(難事)to obey.
Independent tax advisor Bob Gilbert calls the US income tax system "amazingly complicated". But he adds that "very little of the complicated tax law applies to young people who are just beginning their careers". According to Gilbert, 80 to 90 percent of Americans are not really burdened by the system's complications.
Still, all the numbers and forms can be a little confusing to those who are just starting their careers. Some pull out their calculators and try to do the math alone. Some use income tax software. Others just hand the whole responsibility over to tax firms like Gilbert's. According to income tax law expert Linda Beale, young people will often follow their parents' lead when filling their income forms.
"Young people who grow up in wealthy households typically use professional tax services because their parents have always done so," said Beale, a professor at Wayne State University in Michigan State.
"On the other hand, most poorer young people probably try to do their own taxes, unless they want a quick 'refund' with the help of a tax advisor".
In fact, obeying the law has its benefits. For one, many young people can expect a tax refund. This means that, over the course of the year, they have paid too much in monthly federal or state taxes and are entitled to the difference.
Bob Thalman, a 20-year-old university student, expects he will get a refund of about 100, which will probably go in the bank, or perhaps be used to pay for car insurance or credit card bills.
Thalman called the whole process a "hassle", but added that he didn't wat to test the law by not filling his income tax papers.
"I'm worried about what would happen if I failed to file," he said. "I know one individual who did not report his income tax for many years, and he's now in federal prison. I certainly don’t want that."
16.【題干】A college student with a part-time job is not required to file an income tax form.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】C
【解析】
17.【題干】The US income tax system does not wholly apply to a college graduate who is just beginning his or her career.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】A
【解析】
18.【題干】It's pretty easy for a beginner to report his or her income tax.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】B
【解析】
19.【題干】When young people file their income tax form, they will often follow in their parents' footsteps.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】A
【解析】
20.【題干】Young people from poorer families needn't file their income tax forms.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】B
【解析】
21.【題干】If one has failed to report his or her income tax for quite a few years, he or she may be put in prison.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】A
【解析】
22.【題干】The US income tax system will be simplified in the next few years.
【選項】
A.Right
B.Wrong
C.Not mentioned
【答案】C
【解析】
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