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The US income tax system does not wholly apply to a college graduate who is just beginning his or her career.
A.Right
B.Wrong
C.Not mentioned
B.Wrong
C.Not mentioned
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解析：
更多 “The US income tax system does not wholly apply to a college graduate who is just beginning his or her career.A.Right B.Wrong C.Not mentioned” 相关考题
考题
Mary has just returned to the USA after studying in England for three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother抯 family better. She studied English Literature at Goldsmiths?College, which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend抯 brother who had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.(1). Mary is now in ().A、 EnglandB、FranceC、the USA(2). She studied at () university.A、a ChineseB、an AmericanC、a British(3). Most probably, her grandmother ().A、 worked in the collegeB、lived in LondonC、studied English Literature(4). Her friend’s brother recommended her to ().A、 study in the collegeB、study for her MBAC、work for his company(5). Mary would return to Europe to ().A、 studyB、spend her holidayC、work
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PERSONAL INCOME TAX RATE (MONTHLY) (_VALID FROM SEPT. 1, 2011_) bracket grading tax rate (%) (TR) simple coefficient (SC) 1 less than 1,500 3 0 2 1,500-4,500 10 105 3 4,500-9,000 20 555 4 9,000-35,000 25 1005 5 35,000-55,000 30 2755 6 55,000-80,000 35 5505 7 Over 80,000 45 13505 NoteTax=(income -3500)*TR-SC The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. ? Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. ? From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society. DECIDE IF EACH OF THE FOLLOWING STATEMENTS IS TRUE (T) OR FALSE (F).1. The purpose of the passage is to help people know the tips how to pay less tax.()2. According to the chart, if a person’s monthly is 3600 yuan, he/she doesn’t need to pay tax.()3. How much income tax a person pays each month depends on how much his/her income is.()4. The underlined word “evade” in the last paragraph means increase.()5. Personal income taxes are included in a government’s revenue.()
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What does Karen Pickering put on top of her diary?A. Her training schedule.B. Her daily happenings.C. Her achievements.D. Her sports career.
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(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)
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(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)
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(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxableincome and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Youranswer should include an explanation of the loss reliefs available and your reasons for using (or not using)them. (12 marks)Assume that the rates and allowances for 2004/05 apply throughout this part of the question.
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(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising onthe grant to and exercise by an employee of an option to buy shares in an unapproved share optionscheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’scase. (8 marks)
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(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquotedshares and recommend, with reasons, which form. of investment best suits their circumstances. You are notrequired to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout thisquestion
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(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in decidingwhich form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) orstamp duty land tax (SDLT) issues. (10 marks)You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
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(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc asa holding company and identify any planning actions that can be taken to defer or minimise these taxcosts. (4 marks)You should assume that the corporation tax rates for the financial year 2005 and the income tax ratesand allowances for the tax year 2005/06 apply throughout this question.
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(b) For this part, assume today’s date is 1 May 2010.Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Billbelieves that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’sshares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if thecompany could acquire the shares instead.The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.Required:Write a letter to Ben:(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were torepurchase his 50% holding of ordinary shares, immediately in May 2010; and(2) advising him of any available planning options that might improve this tax position. Clearly explain anyconditions which must be satisfied and quantify the tax savings which may result.(13 marks)Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowancesfor the tax year 2005/06 apply throughout this question.
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(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until30 April 2007 on Clint’s income tax and national insurance position.You are not required to prepare detailed calculations of his income tax or national insurance liabilities.(4 marks)
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(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of dutiesperformed for Cutlass Inc and the travel costs paid for by that company. (5 marks)Appropriateness of format and presentation of the report and the effectiveness with which its advice iscommunicated. (2 marks)Note:You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation taxrates and allowances for the financial year 2006 apply throughout this questio
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4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
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(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect theincome tax due on her dividend income. (2 marks)You are not required to prepare calculations for part (b) of this question.Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to31 March 2007 will continue to apply for the foreseeable future.
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3 The Stiletto Partnership consisted of three partners, Clint, Ben and Amy, who shared the profits of the businessequally. On 28 February 2007 the partners sold the business to Razor Ltd, in exchange for shares in Razor Ltd, witheach former partner owning one third of the new company.The recent, tax adjusted, trading profits of the Stiletto Partnership have been as follows:￡Year ended 30 June 2006 92,1241 July 2006 to 28 February 2007 81,795Clint, who was 65 on 5 October 2006, retired when the business was sold to Razor Ltd. He is now suggesting thatif the sale of the partnership, and his retirement, had been delayed until 30 April 2007, his total tax liability wouldhave been reduced. Clint’s only other income is gross pension income of ￡6,100 per year, which he began receivingin the tax year 2005/06. Clint did not receive any salary or dividends from Razor Ltd. It is estimated that thepartnership’s tax adjusted trading profits for the period from 1 March 2007 to 30 April 2007 would have been￡20,760. Clint has overlap profits of ￡14,250 brought forward from when the partnership began trading.Razor Ltd manufactures industrial cutting tools. On 1 July 2007, Razor Ltd will subscribe for the whole of the ordinaryshare capital of Cutlass Inc, a company newly incorporated in the country of Sharpenia. It is intended that CutlassInc will purchase partly finished tools from Razor Ltd and customise them in Sharpenia. It is anticipated that CutlassInc’s annual profits chargeable to corporation tax will be approximately ￡120,000.Ben and Amy will be the directors of Cutlass Inc, although Ben will not be involved in the company’s business on aday-to-day basis. Amy intends to spend one or two weeks each month in the country of Sharpenia looking after thecompany’s affairs. The remainder of her time will be spent in the UK. Amy has employment contracts with both RazorLtd and Cutlass Inc and her duties for Cutlass Inc will be carried out wholly in Sharpenia. Cutlass Inc will pay forAmy’s flights to and from Sharpenia and for her husband and baby to visit her there twice a year. Amy is currentlyUK resident and ordinarily resident.The system of income tax and corporation tax in the country of Sharpenia is broadly similar to that in the UK althoughthe rate of corporation tax is 38% regardless of the level of profits. There is a double tax treaty between the UK andSharpenia based on the OECD model treaty. The clause in the treaty dealing with company residency states that acompany resident in both countries under domestic law will be regarded under the treaty as being resident only in thecountry where it is effectively managed and controlled. Sharpenia is not a member of the European Union.Required:(a) (i) Calculate Clint’s taxable trading profits for the tax years 2006/07 and 2007/08 for both of thealternative retirement dates (28 February 2007 and 30 April 2007). (3 marks)
考题
The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.Decide if each of the following statements is TRUE (T) or FALSE (F).1. The purpose of the passage is to help people know the tips how to pay less tax.()2. According to the chart, if a person’s monthly is 3600 yuan, he doesn’t need to pay tax.()3. How much income tax a person pays each month depends on how much his/her income is.()4. The underlined word “evade” in the last paragraph means increase.()5. Personal income taxes are included in a government’s revenue.()
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听力原文：The tax return does not show accrued income.(8)A．The tax return is not shown in the income.B．The income is not accurate in taxation.C．The tax should be returned according to the income.D．The tax return is not in accordance with the income that should be taxed.
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one of the things that decides whether an applicant can be accepted by a college is his / her scores on the scholastic aptitude tests. ()
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.What is the correct treatment of the estate income for individual income tax purposes?A.The estate income is not taxableB.The estate income will be taxed as occasional (ad hoc) incomeC.The estate income will be taxed as other incomeD.The estate income will be taxed as service income
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Ann Curry is a famous news presenter of the NBC News"Today"show.When she was 15 she?happened to walk into a bookstore in her hometown and began looking at the books on the shelves.The man behind the counter,Mac McCarley,asked if she′d like a job.She needed to start saving?for college,so she said yes.
Ann worked after school and during summer vacations,and the job helped pay for her first year?of college.During college she would do many other jobs:she served coffee in the students′union,was a hotel maid and even made maps for the US Forest Service.But selling books was one of the?most satisfying jobs.
One day a woman came into the bookstore and asked Ann for books on cancer(癌症).The?woman seemed anxious.Ann showed her practically everything they had and found other books they?could order.The woman left the store less worried,and Ann has always remembered the pride she?felt in having helped her customer.
Years later,as a television reporter in Los Angeles,Ann heard about a child who was born with?problems with his fingers and his hand.His family could not afford a surgical(外科的)operation,and the boy lived in shame,hiding his hand in his pocket all the time.
Ann persuaded her boss to let her do the story.After the story was broadcast,a doctor and a?nurse called,offering to perform the surgical operation for free.
Ann visited the boy in the recovery room after the operation.The first thing he did was to hold?up his repaired hand and say,"Thank you."What a sweet sense of satisfaction Ann Curry felt!At McCarley′s bookstore,Ann always sensed she was working for the customers,not the store.Today it′s the same.NBC News pays her,but she feels as if she works for the people who watch the?programmes,helping them make sense of the world.
What particularly gives her the feeling of pride?A.Helping people through her work.
B.Reporting interesting stories.
C.Being able to do different jobs well.
D.Paying through her college education.
考题
Ann Curry is a famous news presenter of the NBC News"Today"show.When she was 15 she?happened to walk into a bookstore in her hometown and began looking at the books on the shelves.The man behind the counter,Mac McCarley,asked if she′d like a job.She needed to start saving?for college,so she said yes.
Ann worked after school and during summer vacations,and the job helped pay for her first year?of college.During college she would do many other jobs:she served coffee in the students′union,was a hotel maid and even made maps for the US Forest Service.But selling books was one of the?most satisfying jobs.
One day a woman came into the bookstore and asked Ann for books on cancer(癌症).The?woman seemed anxious.Ann showed her practically everything they had and found other books they?could order.The woman left the store less worried,and Ann has always remembered the pride she?felt in having helped her customer.
Years later,as a television reporter in Los Angeles,Ann heard about a child who was born with?problems with his fingers and his hand.His family could not afford a surgical(外科的)operation,and the boy lived in shame,hiding his hand in his pocket all the time.
Ann persuaded her boss to let her do the story.After the story was broadcast,a doctor and a?nurse called,offering to perform the surgical operation for free.
Ann visited the boy in the recovery room after the operation.The first thing he did was to hold?up his repaired hand and say,"Thank you."What a sweet sense of satisfaction Ann Curry felt!At McCarley′s bookstore,Ann always sensed she was working for the customers,not the store.Today it′s the same.NBC News pays her,but she feels as if she works for the people who watch the?programmes,helping them make sense of the world.
At which part-time job did Ann Curry feel the happiest?A.The hotel.
B.The bookstore.
C.The students'union.
D.The US Forest Service.
考题
It's pretty easy for a beginner to report his or her income tax.A.Right
B.Wrong
C.Not mentioned
考题
Income tax【个人所得税】
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(难事)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."
文章(16~22)
A college student with a part-time job is not required to file an income tax form.A.Right
B.Wrong
C.Not mentioned
考题
If one has failed to report his or her income tax for quite a few years, he or she may be put in prison.A.Right
B.Wrong
C.Not mentioned
考题
The US income tax system will be simplified in the next few years.A.Right
B.Wrong
C.Not mentioned
考题
单选题A characteristic of American culture that has become almost
a tradition is to respect the self-made man-the man who has risen to the top
through his own efforts, usually beginning by working with his hands. While the
leader in business or industry or the college professor occupies a higher social
position and commands greater respect in the community than the common laborer
or even the skilled factory worker, he may take pains to point out that his
father started life in America as a farmer or laborer of some sort.
This attitude toward manual (体力的) labor is now still seen in many
aspects of American life. One is invited to dinner at a home that is not only
comfortably but even luxuriously (豪华地)furnished and in which there is every
evidence of the fact that the family has been able to afford foreign travel,
expensive hobbies, and college education for the children; yet the hostess
probably will cook the dinner herself, will serve it herself and will wash
dishes afterward, furthermore the dinner will not consist merely of something
quickly and easily assembled from contents of various cans and a cake or a pie
bought at the nearby bakery. On the contrary, the hostess usually takes pride in
careful preparation of special dishes. A professional man may talk about washing
the car, digging in his flowerbeds, painting the house. His wife may even help
with these things, just as he often helps her with the dishwashing. The son who
is away at college may wait on table and wash dishes for his living, or during
the summer he may work with a construction gang on a highway in order to pay for
his education.The expression "wait on table" in the second paragraph means "（）".A
work in a furniture shopB
keep accounts for a barC
wait to lay the tableD
serve customers in a restaurant
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