現在我們練習在動詞后面加上 s 或是 e-s 來表示主語是第三人稱單數. 練習的 內容說到美國的購物稅, 比方每個州的稅率是否不同, 稅率是不是各州自己定 的等等.練習的作法是老師提出一個以第三人稱為主語的問句, 請你一一地作 肯定的答覆. 這組練習里有些詞匯可能你不熟, 比方 "居民" residents , "百分 比" percentage, "不同" vary, "累進稅制度" graduated taxation, 請你在作練習 的時候特別注意. 每作完一句老師就會把正確答案念給你聽. 現在開始.

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.在名詞后面加 's 來表示所有格

最后一組練習是在名詞后面加上 's 來表示所有格. 比方有一句話: "稅收是政 府收入的一個主要來源",這句話可以這樣說: Taxes are the main source of the revenue of a government. 這句話也可以簡便一點用所有格這樣說: Taxes are the main source of a government's revenue. 現在我們作一組練習把這兩種說 法作個比較. 練習的作法是老師念一個包含了of 的句子, 請你把句子改為所 有格說出來. 練習的內容談的還是美國的稅, 比方付稅是人民的義務; 房地產 稅的高低是按照房地產的價格而定的; 遺產稅應該在繼承死者的財富的時候 繳等等. 現在我們開始作練習, 每作完一句老師就會把正確答案念給你聽.

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.聽短文回答問題

今天我們要聽一篇介紹美國賦稅制度的文章. 文章里許多詞匯都是我們練習 過的.

現在請你注意聽.

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.

現在請你回答問題. 在你回答之后老師會念出正確答案給你聽.

第一個問題是:

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

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

第二個問題是:

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

F: No, it doesn't.

第三個問題是:

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.