unit nine income tax. lead in how much tax do you take out of your monthly pay?
TRANSCRIPT
Unit Nine Income Tax
LEAD IN
HOW MUCH TAX DO YOU TAKE OUT OF
YOUR MONTHLY PAY?
Text A
A 50-State Tax Lesson for the President
Warm-up question
Can you list some states in the U.S.
that do not have income taxes?
USEFUL EXPRESSIONS millionaire expiration dividend trickle legislative flea interstate congressional momentous
demographic liberal paradise practitioner initiative proponent influx gamble
USEFUL EXPRESSIONS millionaire 百万富翁；大富豪
I'm a millionaire. 我是百万富翁。
By the time he died, he was a millionaire.
到他去世的时候，他已是一位百万富翁。
USEFUL EXPRESSIONS expiration 呼气；终结；届期
Some refrigerated foods have expiration dates on their packages.
一些冷冻食品的到期日期都写在包装上。
Raising up, inspiration, then laying down, expiration.
上举，吸气，然后放下，呼气。
USEFUL EXPRESSIONS dividend 股息； [ 数 ] 被除数；奖金
The government was taking 90% of your dividend income.
政府从你的股息收入中收取了 90% 的税。
I want to double the dividend. 我希望奖金翻番。
USEFUL EXPRESSIONS trickle 流出；滴；慢慢移动
Tears were trickling down her cheeks.
泪水不断地从她的面颊淌下来。
The crowd trickled away. 人群渐渐散去。
USEFUL EXPRESSIONS legislative 立法的；立法权；立法机构
This is the fundamental principle behind the whole legislative proposal.
这是整个立法的根本原则。
Russia supports the legislative bodies of both countries to carry out closer exchanges and cooperation.
俄方重视并支持两国立法机构开展更加密切的交流与合作。
USEFUL EXPRESSIONS flea 跳蚤
She got it from the flea market. 她说是从跳蚤市场上淘回来的！
Another very common source of skin allergies is the flea or mite bite.
其它皮肤过敏的非常共源极是蚤或小蜘蛛叮咬。
USEFUL EXPRESSIONS interstate 州际的；（美）州际公路
Are we still on course for the Interstate?
我们仍然在去州际公路的路上吗？
The Interstate is right there. 州际公路就在那里。
USEFUL EXPRESSIONS congressional 国会的；会议的；议会的
Seventeen congressmen were absent at the Congressional roll call.
议会点名时有 17 名议员缺席。
We had done our best to cost out each proposal, using figures from the Congressional Budget Office.
我们利用国会预算办公室的数据，尽最大可能地对每个提议做了估算。
USEFUL EXPRESSIONS momentous 重要的；重大的
In the world of copy-protected e-books, choosing a reader is a particularly momentous decision.
在版权保护的电子书世界中，选择阅读器是个特别重要的抉择。
We are now faced with a similarly momentous challenge: global warming.
现在我们面临着一个同样重大的挑战——全球气候变暖。
USEFUL EXPRESSIONS demographic 人口统计学的；人口学的
This demographic distribution demonstrates that Taobao’s user base is driven by young consumers in China who have grown up in an increasingly wired world.
这种人口统计学的分布显示，淘宝的用户主要是不断扩张的连线世界中成长起来的年轻消费者。
China faces demographic challenges, too. 从人口统计学的角度，中国也面临挑战。
USEFUL EXPRESSIONS liberal 自由主义的；慷慨的；不拘泥的
He is liberal in his view on government.
他对政体的看法是属于自由主义的 .
He was a liberal giver to charities. 他是一位对慈善事业慷慨解囊的施舍者。
USEFUL EXPRESSIONS paradise 天堂
On that rainy night, I dreamed to fly to my paradise.
在那个落雨之夜，我梦想着飞向我的天堂。
It is like paradise on earth. 它就像地球上的天堂。
USEFUL EXPRESSIONS practitioner 开业者，从业者
Are you a practitioner of simple living?
你是简单生活的实践者嘛？
Unlike those who inspired me, I am a practitioner.
和启示我的人不同，我是一名从业者。
USEFUL EXPRESSIONS initiative 主动的；自发的；起始的； 主动权
Who will support your initiative? 谁会支持你的倡议？
put it all down to his hard work and initiative.
我把这一切归因于他工作既勤奋又主动。
USEFUL EXPRESSIONS proponent 支持者；建议者
He is a strong proponent of employee accountability.
他是员工责任制的强烈支持者。
She was an early proponent of the art.
她是早期的交响乐支持者。
USEFUL EXPRESSIONS influx 流入；汇集；河流的汇集处
Indeed the rapid influx of capital has led to increasing competition for deals and rising valuations in some sectors.
实际上，资本迅速涌入已经导致交易竞争日趋激烈和某些行业的估值日益上升。
Not everyone in Hungary's film industry is prospering from the influx of foreign productions, however.
然而不是每个匈牙利的电影人都为外国制作的涌入而觉得欣欣向荣。
USEFUL EXPRESSIONS gamble 赌博；孤注一掷；投机；打赌
Are you going to gamble on the result of the fight?
你准备对这场拳击赛的结果下赌注吗 ?
He did not drink, gamble or smoke. 他不饮酒、不赌博也不抽烟。
Answer the following questions briefly.
1. What did Obama gamble in his campaign for the Buffett Rule?
Raising income-tax rates on millionaires to a minimum of 30%, and for the expiration of the Bush tax cuts.
Answer the following questions briefly.
2. What is the difference between the states which with income tax and those without it?
The states without income taxes had faster output growth than the states with the highest income taxes.
Answer the following questions briefly.
3. List one of the most momentous demographic changes in decades of USA history.
The transfer of economic power and political influence from high-tax states toward low-tax.
Answer the following questions briefly.
4. What are the tax rates in California and Illinois respectively?
13.3% and 11%.
Answer the following questions briefly.
5. Overall, why does the author believe high tax rate is not a way to prosperity?
Higher tax will lead to slower output growth, lower population growth, lower job growth and more costs in business.
Complete the following passage by filling each of the numbered blanks with
one suitable word.
Barack Obama is asking Americans to gamble that the U.S. economy can be taxed into prosperity. He wants to raise the highest income tax rate by 20%, double the rate on capital 1 , add a new 3.8% tax on all capital earnings, and nearly triple the dividend tax rate.
Over the past decade, states without an income tax have seen 58% higher population growth than the national average, and more than double the growth of states with the highest income tax rates. The transfer of economic power and political 2 from high-tax
influence
gains
states toward low-tax, right-to-work ones is one of America's most 3 demographic changes in decades. Liberal utopias are losing the race for capital.
Some states may raise tax rates. In California, a union-backed ballot 4 would raise the state's highest tax rate to 13.3%. Union-funded groups in Illinois want to go as high as 11%. In all of these states, proponents parrot Mr. Obama, insisting that the rich can afford it.
They can, but they also want to save. Every
time California, Illinois or New York raises taxes on millionaires, Florida, Texas and Tennessee see an 5 of rich people
influx
initiative
momentous
who buy homes, start businesses and shop in the local economy. Republican governors in Florida, Georgia and some other states are cutting taxes to 6 new businesses and jobs.
Taxes aren't all that matters, to be sure, and low-tax states don't always 7 high-tax ones. It's a dangerous gamble to raise taxes on capital and businesses to nearly the highest rates in the world and hope that nothing bad will happen.
lure
outperform
Translate the following sentences into English.
1.但如果总统想看关于税收影响的最新证据，他可以看看 50 个州正发生着什么。
But if the president wants to see fresher evidence of how taxes matter, he can look to what's happening in the 50 states.
2.九个所得税最高的州根本没有网络领域工作方面的增长，而且其中七个州的就业岗位还减少了。
The states with the nine highest income tax rates had no net job growth at all, and seven of those nine managed to lose jobs.
3. 每次加州、伊利诺州和纽约州提高百万富翁们的税率，佛罗里达州、德州和田纳西州都会见证富人们涌入本地来买房子、经商、开店铺。
Every time California, Illinois or New York raises taxes on millionaires, Florida, Texas and Tennessee see an influx of rich people who buy homes, start businesses and shop in the local economy.
4.通常抽烟的人不得癌症，而有些时候不抽烟的人却会得癌症，但这并不意味着抽烟是明智的选择。
Often people who smoke don‘t get cancer, and sometimes people who don’t smoke do get cancer, but that doesn‘t mean it’s smart to smoke.
Text B
The Tax Return Evidence That “Shocked” George Osborne
Warm-up question
How much do you agree on using charitable donation to avoid tax?
George Gideon Oliver Osborne
George Gideon Oliver Osborne,
MP (born Gideon Oliver Osborne; 23 May 1971) is a British Conservative politician. He is the Chancellor of the Exchequer and Second Lord of the Treasury of the United Kingdom, roles to which he was appointed in May 2010. He has been the Member of Parliament for Tatton since 2001.
USEFUL EXPRESSIONS
treasury illustrative charitable controversial stylize prohibit reveal
USEFUL EXPRESSIONS treasury 国库，金库；财政部；宝库
He is a senior official at the Treasury. 他是财政部的一位高级官员。
Tibetan culture has all long been a dazzling pearl in the treasury house of cultures found in China as well as in the world.
藏民族文化一直以来都是中华文化和世界文化宝库中一颗璀璨的明珠。
USEFUL EXPRESSIONS illustrative 说明的；作例证的；解说的
The charts in this article are for illustrative purposes only.
该文中的图表只用于说明的目的。
Each article will dive deep into a particular illustrative aspect of one or both of these concepts, with lots of detail and source code.
每篇文章将深入探究这些概念中的一个或两个概念的特别说明，其中包含大量详细信息和源代码。
USEFUL EXPRESSIONS
charitable 慈善事业的；慷慨的，仁慈的
The charitable organization parted food among claimants.
慈善机构把食品分配给每个要求者。
Generosity is more charitable than wealth.
慷慨的人比有钱的人更愿意施舍。
USEFUL EXPRESSIONS
controversial 有争议的；有争论的
They tried their best to run away from controversial issues.
他们尽力避开有争议的问题。
The idea itself is not that controversial.
这个观念本身是没有争议的。
USEFUL EXPRESSIONS stylize 具有某种风格；使…风格化
Stylize your healthy life by routinely experimenting with new foods, spices, activities, and more.
潇洒你的生活，比如，时不时的品尝新的食物，尝 试新的事物，参加新颖的活动等等。
You can stylize your car with wings, rims , and color, and you can even change your oil.
你可以样式化你的车有翅膀，轮辋和颜色，你甚至 可以改变你的石油。
USEFUL EXPRESSIONS
prohibit 阻止； 禁止
Fishing is prohibited here. 在这里，捕鱼是受禁止的。
Is it ethical to prohibit the delivery of spam?
阻止这些小广告的散布是道德的吗 ?
USEFUL EXPRESSIONS reveal 显示；透露；揭露；泄露
She has refused to reveal the whereabouts of her daughter.
她已拒绝透露她女儿的行踪。
A survey of the American diet has revealed that a growing number of people are overweight.
一项有关美国人日常饮食的调查表明越来越多 的人超重。
Answer the following questions briefly.
1. How much income tax would one pay if his income is £20m and donated £8m for charity?
£3m.
Answer the following questions briefly.
2. What is the goal of Mr. Osborne in the Budget in March?
Limit all tax reliefs, including for charitable donations, to an annual maximum of £50,000 or 25% of an individual's income, whichever was greater.
Answer the following questions briefly.
3. What are the factors to relieve income taxes mentioned in the article?
Charitable reliefs, Loss relief, qualifying loan interest.
Complete the following passage by filling each of the numbered blanks with
one suitable word.
The Treasury has 1 a copy of the illustrative examples which left George Osborne "shocked" about wealthy tax avoidance and led him to introduce his since-abandoned plans to cap tax relief on charitable donations.
In April the chancellor told the Daily Telegraph that he was "shocked to see that some of the very wealthiest people who have multi-million pound annual incomes in the country have organised their tax affairs... so that they were 2 paying virtually no income tax."
released
regularly
Following a freedom of information request from the BBC for a copy of the "anonymised examples" shown to the chancellor, the Treasury has now 3 one sheet setting out three "illustrative" cases provided to him.
It is not completely clear on what basis these cases were 4 . The Treasury describes them as "stylised examples based on an analysis of the tax records of those individuals most affected by the change" and "not actual taxpayers' details". HM Revenue and Customs is legally 5 from revealing the tax details of an identifiable individual.
prohibited
derived
disclosed
Of course Mr. Osborne may have been given further evidence in meetings of the tax avoidance problem he was seeking to 6 , but this is the only written documentation that the Treasury was able to provide.
tackle
Translate the following sentences into English.
1. （财政）大臣很惊讶地发现国家里一些最富有的人在刻意安排他们的纳税事务，这样他们事实上就能不用支付个人所得税。
Shocked to see that some of the very wealthiest people in the country have organised their tax affairs... so that they were regularly paying virtually no income tax.
2. 财政部将这些情况描述为“基于分析税收记录中受变动影响最大的那些个体的程式化案例”，而且“这不是纳税人真实的详情”。
The Treasury describes them as "stylised examples based on an analysis of the tax records of those individuals most affected by the change" and "not actual taxpayers' details".
LISTENING
Key Vocabulary
1.e 2. L 3. j 4. g 5. b 6.c 7. n 8.h 9. m 10. a 11. d 12. i 13.f 14. k
II. Listen to the story and choose the correct answer for the following questions.
1. C 2. B 3. C 4. B
5. D 6. A 7. B 8. B
SPEAKING
Mini-Presentation
Give a five-minute presentation about the taxes or fees your family has to pay. Do you think the taxes or fees are reasonable or not? Why?
Group Work
There are a lot of kinds of taxes in the society. List the taxes you know and introduce the function of the tax in your group.
Pair Work
When personal income tax first came out, only a few people need to pay that. But nowadays more than half of the entire Chinese population have to pay that kind of tax. Some think that personal income tax should only be charged from the richest people while some think everybody should pay that kind of tax but the tax rates should be different according to incomes. Discuss with your partner.
THANK YOU FOR YOUR ATTENTION