tax type salary charge
packet figure fund protest
program view issue tend
Taxes， Taxes， and More Taxes 介绍了美国三级政府(联邦政府，州政府，市政府)征收的三种税(income tax，sales tax，property tax and excise tax)。美国人对税收的一致看法是：The taxes are too high. 这篇文章对我们了解美国社会很有帮助，值得一读。
1. Americans often say that there are two things a person can be sure of in life： death and taxes.
句中的that引导的是一个宾语从句，例如：Everybody knows that the earth goes around the sun.(众所周知，地球围绕太阳转。)
1) 他知道我不会责怪他。(He knew that I wouldn't blame him.)
2) 妈妈说他必须在六点以前回来。(Mother said that he had to be back before 6：00.)
3) 我想天气很快会放晴。(I think that it is going to clear up soon.)
4) 我相信他对我说了实话。(I believe that he told me the truth.)
句中的a person can be sure of …是定语从句，修饰two things， 引导定语从句的关系代词that被省去了。例如：Have you found the book you want?(你找到你要的书了吗?)
1) 他找到了他丢失的那块表。(He found the watch he had lost.)
2) 这儿有很多我感兴趣的书。(There are many books I am interested in.)
be sure of的意思是“对……确信无疑”，例如：
─ Is he going to call us at 9：00? (他会在九点给我们打电话吗?)
─ Yes， I am sure of it. (是的，我肯定。)
1) I am sure of his sincerity. (我确信他的诚意。)
2) You are sure of a warm welcome.(你肯定会受到热烈的欢迎。)
3) I don't know for sure whether he will come or not.(我不很确切地知道他是否会来。)
4) Make sure that you turn off the light when you leave.(确保在你离开时把灯关掉。)
5) Be sure not to forget what your parents said to you.(千万别忘了父母对你说的话。)
2. Americans don't have a corner on the “death” market， but many people feel that the United States leads the world with the worst taxes.
have a corner的意思是“垄断”，例如：have a corner on the cotton market (垄断棉花市场);have a corner on the black vote(垄断黑人选票)。有时也会见到以in 代替on的用法：have a corner in banking
1) He leads his class in English.(他在班上英语学的最好。)
2) He led the broad jump with a leap of 26 feet.(他以26 英尺的成绩在跳远中领先。)
3) Pollution still leads the list of major problems in that country.(污染仍然是那个国家的头号严重问题。)
3. Taxes consist of money which people pay to support their government.
句中which 引导的定语从句修饰the money.
1) This is the book that I just borrowed from the library.(这是我刚刚从图书馆借的书。)
2) He put the money that his mother gave him in a safe place.(他把妈妈给他的钱放在一个安全的地方。)
3) I don't remember where I put the CD that I bought yesterday. (我记不得把昨天买的CD放在哪儿了。)
consist of的意思是“由……构成”，它与 make up of ， compose of 的区别在于：consist of不可用被动语态，而make up of和 compose of 可以用被动语态。例如：
1) The house consists of 6 rooms.
2) The medical team is made up of three doctors and a nurse.
3) The book is composed of 25 units.
4. Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government.
1) The girl who helped me with my English is our monitor.(帮助我学外语的那个女孩是我们班长。)
2) The man who knocked at the door just now is my next-door neighbor.(刚才敲门的那个人是我的隔壁邻居。)
3) The boy who was shot to death by his classmate was only 8.(被同学开枪打死的那个男孩才八岁。)
1) 税率从百分之十四到百分之七十不等。(The percentage of the tax varies from 14% to 70%.)
2) 学生的及格率达到了百分之九十五。(The percentage of students who passed the exam reached 95%.)
3) 工业产量上涨了百分之十四。(The industrial output increased by 14%.)
5. It depends on their salaries.
1) 成功与否得看你的能力和努力。(Success depends on your ability and efforts.)
2) Whether we can go outing depends on tomorrow's weather. (我们能否去郊游取决于明天的天气。)
3) The old man depends on the government pension for a living.(那位老人靠政府的养老金生活。)
4) 他总是依赖姐姐给他做作业。(He always depends on his sister to do his homework.)
5) He is not to be depended on.(他不可信赖。)
6. With the high cost of taxes， people are not very happy on April 15， when the federal taxes are due.
介词with在句中的意思是“由于，因为”。例如：With their support， we fulfilled our task ahead of time.(由于他们的帮助，我们提前完成了任务。)
如果仅仅有月份，没有具体的日期，月份前用介词in ，如果有具体的日期则用介词on ，例如：1) He was born in May. 2) He was born on May 23.
句中due的意思是“到期”，例如：The books are due， I have to return them to the library. (书到期了，我得去图书馆还书。)
1) The train is due to arrive at 8：00.(火车定于八点钟到达。)
2) The baby is due in the middle of October.(婴儿的预产期为十月中旬。)
3) Due attention should be paid to this work.(应该给这项工作以适当的关注。)
4) Old people expect to be treated with the respect due to their age.(老人们期望受到他们这个年龄的人应得的尊敬。)
5) His death was due to heart attack.(他的死是由心脏病引起的。)
7. Some states have an income tax similar to that of the federal government.
1) 南京的天气比青岛的天气热。(The weather of Nanjing is hotter than that of Qingdao.)
2) 黄金的价格比白银的价格要高。(The price of gold is higher than that of silver.)
8. Other states have a sales tax， which is a percentage charged to any item which you buy in that state.
句中前一个which 引导的是一个非限定性定语从句，修饰sales tax.非限定性定语从句通常在句中起进一步说明作用，既可修饰先行词也可修饰整个句子。如果省去，原句意义不受影响。非限定性定语从句有逗号与主句隔开;关系代词不可用that，而用who， whom， whose来修饰人，用which来修饰物，并且不能省略。
1) The sun warms the earth， which makes it possible for plants and animals to live.(太阳温暖了大地，这才使动植物有可能生长。)
2) He failed the exam， which made him very disappointed.(他考试没及格，这使他非常失望。)
3) He has a son， who is doing his PH.D in the United States.(他有一个儿子，在美国读博士学位。)
句中后一个which引导的是一个限定性定语从句，修饰any item.但是传统语法中通常有这样的规定：当先行词是all，everything，something，nothing等不定代词，或被first，only，few，much，some，any，no以及形容词最高级等词修饰时，应该用关系代词that，不用which.例如：I am interested in all that you told me.
9. The cities use these funds for education， police and fire department， public works and municipal buildings.
work 用作单数时，通常指工作，例如：I have a lot of work to do this afternoon.
用作复数时，works则指 1)着作：The Complete Works of Mao Zetong(《毛泽东全集》) 2)工程：public works(公共建筑工程，市政工程)
10. They say that it spends too much on useless and impractical programs.
spend too much (money) on sth的意思是“把太多的钱花在……”，例如：He would spend some money on books every month……(他每个月都花一些钱买书。)
我们常常会碰到的另一个词组spend some time (in) doing sth.的意思是“花时间做某事”，例如：He spent a lot of time doing the experiment.(他花了很多时间做实验。)
1) Tom paid 20 dollars for that T-shirt.
2) The T-shirt cost Tom 20 dollars.
3) Tom spent 20 dollars on that T-shirt.
1) 我借给他的那本新字典花了我三十多块钱。(The dictionary I lent him cost me more than 30 yuan.)
2) 把这辆自行车修一修要花很多钱吗?(Does it cost much to get this bike repaired?)
3) 在过去的几年中，这家工厂花了很多钱改善工作条件。(In the past few years， the factory has spent a lot of money improving the working conditions.)
4) 她不喜欢把钱花在华而不实的服装上。(She doesn't like to spend money on fancy clothes.)
5) 买这部手机你花了多少钱?(How much money did you pay for this self-phone?)
6) 她花了一百多块钱买那双鞋。(She paid more than a hundred for that pair of shoes.)