现在我们练习在动词后面加上 s 或是 e-s 来表示主语是第三人称单数. 练习的 内容说到美国的购物税, 比方每个州的税率是否不同, 税率是不是各州自己定 的等等.练习的作法是老师提出一个以第三人称为主语的问句, 请你一一地作 肯定的答覆. 这组练习里有些词汇可能你不熟, 比方 "居民" residents , "百分 比" percentage, "不同" vary, "累进税制度" graduated taxation, 请你在作练习 的时候特别注意. 每作完一句老师就会把正确答案念给你听. 现在开始.

M: Does New York State require its residents to pay sales tax?

F: Yes, New Yowk State requires its residents to pay sales tax.

M: Does everyone who makes a purchase pay it?

F: Yes, everyone who makes a purchase pays it.

M: Does the sales tax percentage vary from state to state?

F: Yes, the sales tax percentage varies from state to state.

M: Does each state set its own tax percentage?

F: Yes, each state sets its own tax percentage.

M: Does every state use graduated taxation?

F: Yes, every state uses graduated taxation.

M: Does a customer pay more sales tax when he makes more purchases?

F: Yes, a customer pays more sales tax when he makes more purchases.

五.在名词后面加 's 来表示所有格

最后一组练习是在名词后面加上 's 来表示所有格. 比方有一句话: "税收是政 府收入的一个主要来源",这句话可以这样说: Taxes are the main source of the revenue of a government. 这句话也可以简便一点用所有格这样说: Taxes are the main source of a government's revenue. 现在我们作一组练习把这两种说 法作个比较. 练习的作法是老师念一个包含了of 的句子, 请你把句子改为所 有格说出来. 练习的内容谈的还是美国的税, 比方付税是人民的义务; 房地产 税的高低是按照房地产的价格而定的; 遗产税应该在继承死者的财富的时候 缴等等. 现在我们开始作练习, 每作完一句老师就会把正确答案念给你听.

M: Taxes are a part of the life of every American.

F: Taxes are a part of every American's life.

M: It's the obligation of a citizen to pay taxes.

F: It's the citizen's obligation to pay taxes.

M: Taxes are the main source of the revenue of a government.

F: Taxes are the main source of a government's revenue.

M: When the income of a family rises, its income tax increases too.

F: When a family's income rises, its income tax increases too.

M: The property tax is based on the value of the property.

F: The property tax is based on the property's value.

M: Inheritance tax should be paid when the wealth of a dead person is inherited by someone.

F: Inheritance tax should be paid when the dead person's wealth is inherited by someone.

六.听短文回答问题

今天我们要听一篇介绍美国赋税制度的文章. 文章里许多词汇都是我们练习 过的.

现在请你注意听.

There are many different kinds of taxes paid in the U.S. The most common tax is the sales tax. When someone buys something, he pays the price of his purchase plus a small additional percentage. This percentage is the sales tax. The revenue from the sales tax goes to the state government to help pay for public schools, public safety, roads, parks and benefits for the poor.

Each state sets its own tax percentage. Some states are considerably lower than others.

In some states there is no sales tax.

A second type of tax is the income tax. This tax is a percentage of all the money earned by a family each year. Americans pay income taxes to the federal government which uses the revenue for national expenses such as defense, help for the needy and other public services. Some states also have a state income tax. The income tax, like other taxes, is usually graduated. This means the tax percentage increases as a family's income increases.

A third kind of tax is the property tax. This tax is paid by anyone who owns land or a house.

The amount of the tax is based on the property's value. The revenues from this tax go to local governments for schools and community services.

In addition people must pay the luxury tax when they purchase certain things such as cigarettes and alcoholic beverages.

A fifth kind of tax is the inheritance tax. When someone dies, usually his family inherits the dead person's wealth and property. However, those who inherit must pay a percentage of this wealth to the government as an inheritance tax. As we have heard, there are five kinds of taxes that Americans pay. Most Americans don't want more taxes.

现在请你回答问题. 在你回答之后老师会念出正确答案给你听.

第一个问题是:

M: What are the five kinds of taxes Americans pay?

F: They are sales tax, income tax, property tax, luxury tax and inheritance tax.

第二个问题是:

M: Does the federal government set the sales tax percentage?

F: No, it doesn't.

第三个问题是:

M: What are some of the public services Americans get by paying taxes?

F: National defense, public schools, public safety, roads, parks and help for the needy are some of the public services Americans get for paying taxes.