单选题　　Throughout history there have been many unusual taxes levied on such things as hats, beds, baths, marriages, and funerals. At one time England levied a tax on sunlight by collection from every household with six or more windows. And according to legend, there was a Turkish ruler who collected a tax each time he dined with one of his subjects. Why? To pay for the wear and tear on his teeth!
　　Different kinds of taxes help to spread the tax burden. Anyone who pays a tax is said to "bear the burden" of the tax. The burden of a tax may fall more heavily on some persons than on others. That is why the three levels of government in this country use several kinds of taxes. This spreads the burden of taxes among more people. From the standpoint of their use, the most important taxes are income ta- xes, property taxes, sales taxes, and estate, inheritance, and gift taxes. Some are used by only one level of government;others by or even all three levels. Together these different taxes make up what is called our tax system.
　　Income taxes are the main source of federal revenues. The federal government gets more than three-fourths of its revenue from income taxes. As its name indicated, an income tax is a tax on earnings. Both individuals and business corporations pay a federal income tax.
　　The oldest tax in the United States today is the property tax. It provides most of the income for local governments. It provides at least a part of the income for all but a few states. It is not used by the federal government.
　　A sales tax is a tax levied on purchases. Most people living in the United States know about sales taxes since they are used in all but four states. Actually there are several kinds of sales taxes, but only three of them are important. They are general sales taxes, excise taxes, and import taxes.
　　Other three closely related taxes are estate, inheritance, and gift taxes. Everything a person owns, including both real and personal property, makes up his or her estate. When someone dies, ownership of his or her property or estate passes on to one or more individuals or organizations. Before the prop- erty is transferred,however,it is subject to an estate tax if its value exceeds a certain amount.

单选题 The reason that the Turkish ruler collected a dining tax is to pay for

A. the inconvenience for him to put on and take off clothes.
B. the damage that eating did to his teeth.
C. his efforts to cut the food into pieces.
D. the decay of his teeth because of sugar.

单选题 The government levies different kinds of taxes so that

A. the rich have to pay more and the poor less.
B. a wider range of taxpayers can be included.
C. each of three levels of government could get tax money.
D. the burden of taxes falls evenly on everybody.

单选题 The federal government get most of their income from

A. property tax.
B. income tax.
C. sales tax.
D. estate tax.

单选题 How many states levy import taxes in the U. S. A. ?

A. 4
B. 50
C. 46
D. 54

单选题 Which of the following statements is NOT true?

A. Any form of property is subject to an estate tax when transferred.
B. Property tax provides a part of income for local government.
C. There are a few kinds of sales taxes.
D. Individuals and corporations both pay income taxes.