Before you watch
Nothing is certain but death and taxes！
Background
中美所得税比较
中美两国采用的税制模式是截然不同的。美国个人所得税一般以家庭为单位来征收（中国是个人为单位）。美国实行综合所得税制(绝大多数国家采用），其特征之一就是“反例举”，即没有例举不征税的项目都要征税。中国个人所得税法采用的是分类所得税制（极少数的国家采用，如也门、叙利亚、约旦）。对征税所得项目进行了列举，凡被列举征税的项目才征税，没有列举的项目则不征税。
What is Tax day?
在美国，tax day 是联邦政府要求人们提交所得税申报表的截止日期，individual tax return 要在 4.15 日前申报（file）
美国哪些开销是可以免税的？
1.教育费用（孩子学费，或者自己去接受再教育）
2.医疗开销
3.慈善捐助（记得问受捐赠方要发票）
4.搬家费用（要超过50英里，并提供凭证）
申请退税的时候会填很多表格，假如你的退税申请符合规定，那退回的税金就会自动打到你账户中。原始单据必须要保存好，等候IRS国税局抽查时交验；
Vocabulary
1.IRS全称 internal revenue service，就是美国国税局，联邦税都是在这里退还或者补交。
[例] IRS Now Accepting Cash Tax Payments At Your Local 7-Eleven.
2.chunks = a large part or amount of somehing.
[例] The rent takes a large chunk out of my monthly salary.
3.gangster= a member of a violent group of criminals.
[例] The Top 25 Gangster Films of the Last 40 Years
Alcatraz 恶魔岛监狱恶魔岛正式名称为“鹈[tí]鹕[hú]岛”，18世纪西班牙人发现它时因岛上多水鸟鹈鹕而得名命名。鹈鹕岛与旧金山市近在咫尺但四周被奇冷的海水环绕，特殊的地理环境让它于1934年被联邦政府设置为监狱。据称，许多囚犯试图越狱都因海水受阻，不是被抓回就是得病身亡，“恶魔岛”的名声就此传开。
找不到犯罪证据，用退税罪抓人Al Capone 是美国知名罪犯，号称为黑帮教父——芝加哥王，Al Capone虽长期犯罪，但美国联邦政府却因始终找不出他犯罪的证据，而无法加以顺利逮捕。直至1931年，美国政府才借用逃税罪嫌将卡彭逮捕。翌年，他被审判宣告有罪依逃税诈欺等罪入狱，之后辗转关进美国最有名的旧金山Alcatraz监狱
While you watch
Video
True or false（30%）
1.April 15th is the deadline for Americans to have their income taxes filed.
2. Incomes taxes are chunks that the federal government takes out of the money we make.
3. Income taxes rate for most Americans is between 1% and 25% now.
Choice （more than one answer is possible）（40%）
1.According to a famous quote by Benjamin Franklin, what are the things that are certain in this world?
A.life and death
B.Night and day
C.Death and taxes
D.trials and tribulations
2.What gives the government the right to lay and collect incomes taxes ?
A.Civil Rights Act- Amendment 16
B.Civil Rights Act- Amendment 60
C.U.S. Constitution - Amendment 16
D.U.S. Constitution - Amendment 60
3.What happens if you don't file income taxes?
A.You'll be in trouble with the IRS
B.At the worst, you'll be in jail
C.At the worst, you'll spend the rest of your life in prision.
D.None of the above
4.Where do the money (income taxes) go?
A.The military
B.Health care
C.Pay interest on the government's debt
D.Unemployment and labor benefits
E.Federal government workers
F.Agriculture
Fill in the blanks（30%）
1.Fun fact - 1920s and '30s gangster Al Caponeb_____ all kinds of laws. U.S. officials couldn't prove it, but it could prove he hadn't p_____ income taxes, and that l______ him in Alcatraz.
2.It won't happen today because Alcatraz has been shut down. But if we want to a_____ having the government find the suitable a________ for us, we better make sure our taxes are filed today by m_____.返回搜狐，查看更多