填空题

Americans often say that there are only two things a person can be sure of in life:S36 ______ and taxes. Many people feel that the United States has the worst taxes in the world. Taxes are the money that people pay to support their government. There are generally three S37 ______ of government in the United States: federal, state, and city; therefore, there are three types of taxes. Salaried people who earn more than four to five thousand dollars per year must pay a certain part of their salaries to the federal government. The percentage varies for different people. It depends on their salaries. The federal government has a two level income tax: that is, 15 or 28 percent. S38 $ ______ is the cutoff. The tax rate is 15 percent below $ 17,850 and 28 percent above. The second tax is for the state government: New York, California, or any of the other forty-eight states. Some states have an income tax similar to that of the federal government. S39 ______ . Other states have a sales tax, which is a percentage charged to any item which people buy in the state. Some states use income tax and sales tax to raise their revenues. The third tax is for the city. This tax comes in two forms: property tax (residents who own a home have to pay taxes on it) and excise tax, which is collected on vehicles in a city. The cities use this money for education, police, public works, etc. Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. S40 ______ .They all believe that taxes are too high in this country. S38