单选题

Income Tax

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 want 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. "

单选题 A college student with a part-time job is not required to file an income tax form.

【正确答案】 C

【答案解析】[解析] 本句意思：大学生做兼职工作不需要申报所得税。与纳税对象有关的内容在第一段中，根据“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．”可知，大学毕业生在搬出宿舍、找到工作后，需要向政府申报所得税。但是文中并未提及做兼职的大学生是否要交税，故选C。

单选题 The US income tax system does not wholly apply to a college graduate who is just beginning his or her career.

单选题 It"s pretty easy for a beginner to report his or her income tax.

【正确答案】 B

【答案解析】[解析] 本句意思：申报所得税对于一个新手来说是件很容易的事。根据第三段中的“very little of the complicated tax law applies to young people who are just beginning their careers”可知，这项复杂的税率体制很少适用于那些刚参加工作的年轻人；此外，根据第四段第一句“Still，all the numbers and forms can be a little confusing to those who are just starting their careers．”可知，很多年轻人仍搞不明白申报所得税的数目与表格，所以这也是一件让他们有些费解困惑的事。题干叙述错误，故选B。

单选题 When young people file their income tax forms, they will often follow in their parents" footsteps.

【正确答案】 A

【答案解析】[解析] 本句意思：年轻人呈报所得税申请表时，他们往往会学他们父母那样做。由第五段中的“young people will often follow their parents" lead when filling their income forms”可知，许多年轻人在填写收入表格时，都会听从父母的指导。此外，根据第六段中的“Young people who grow up in wealthy households typically use professional tax services because their parents have always done so”可知，家庭富裕的年轻人一般都会咨询专业的税务顾问，因为他们的父母就是这么做的。题干叙述正确，故选A。

单选题 Young people from poorer families needn"t file their income tax forms.

单选题 If one has failed to report his or her income tax for quite a few years, he or she may be put in prison.

【正确答案】 A

【答案解析】[解析] 本句意思：如果一个人好几年都没有申报自己的所得税，那么他或她有可能被抓进监狱。根据最后一段最后两句“I know one individual who did not report his income tax for man), years，and he"s now in federal prison．I certainly don"t want that．”可知，Bob Thalman害怕自己因不交税而像他认识的一个人那样被抓进监狱。说明好几年不交税有可能要坐牢。题干叙述正确，故选A。