• 2022-06-09
    Dictation Tax One of the most important taxes is income tax which a person pays according to the amount of his income.[音频]
  • TaxOne of the most important taxes is income tax which a person pays according to the amount of his income. This is called a “direct” tax, because it is paid in money directly to the government. / Another tax is paid on goods such as watches, tobaccos, wine and so on, / when they are brought into a country. / Such a tax is paid as part of the price of these goods if they are later sold in shops. / We call it “indirect” tax, / because it is paid indirectly through the shopkeeper.

    内容

    • 0

      A person's full income is the amount of income that he or she would have if there were no taxes

    • 1

      Which are the impacts of higher tax rates on net present value? A: The tax shield effect of depreciation increase B: The tax shield effect of depreciation decrease C: the income tax increase D: the income tax decrease

    • 2

      The inflation tax A: transfers wealth from the government to households. B: is the increase in real income taxes due to lack of indexation in income tax rules. C: is a tax on everyone who holds money. D: All of the above are correct.

    • 3

      _____________ income refers to the income that one can spend after paying one’s income tax, social security contributions, etc. (dispose)

    • 4

      Which option cannot explain why China's enterprise income tax is not called corporate income tax or company income tax ? A: It is due to long-standing habits B: in China, it includes not only corporate enterprises, but also non-corporate enterprises C: in China, it includes not only corporate enterprises, but also some unincorporated organizations D: Because these are three different taxes