Americans often say that there are only two things a person can be sure of in life: death and taxes. Americans do not have a corner on the "death" market, but many people feel that the United States leads the world with the worst taxes.

    Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal, state, and city; therefore, there are three types of taxes.

    Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government. The percentage varies from person to person. It depends on their salaries. The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person's income increases. With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due.

    The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which you buy in that state. For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent is that state, when the cost of the cigarettes is twenty-seven cents. This figure includes the sales tax. Some states use income tax in addition to sales tax to raise their revenues. They state tax laws are diverse and confusing.

    The third tax is for the city. This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city. The cities use these funds for education, police and fire departments, public words and municipal buildings.

    Since Americans pay such high taxes, they often feel that they are wording one day each week just to pay their taxes. People always complain about taxes. They often protest that the government uses their tax dollars in the wrong way. They way that it spends too much on useless and impractical programs. Although Americans have different views on many issues, they tend to agree on one subject: taxes are too high.
     
    美國人常說凡是一個人一生中有兩件事是肯定的：一是必有一死，一是必須納稅。雖然美國人并沒有壟斷了世界"死亡殯葬業(yè)"的市場，但是美國確以最苛重的賦稅在世界上獨占鰲頭。

    稅就是人民為了支持政府工作所交納的錢。在美國大體上有三級政府：聯邦政府、州政府和市政府。因此，征稅也有三種。

    凡是年薪收在兩三千美元以上的人，必須按年薪的一定百分比向聯邦政府納稅。這百分比的多少，人與人是不同的。這取決于年薪大小。聯邦政府征收累進所得稅，也就是說，隨著個人收的增長，征稅的百分比率（百分之十到百分之七十）也在增長。由于征稅數額高，在聯邦政府收稅日，即在四月十五日，那人們心情都不愉快。

    第二級征稅的機構是州政府：紐約州，加里福尼亞州，北達科他州或另外的四十七個州。有些州征收所得稅，這跟聯邦政府征的所得稅類似。還有些州征收銷售稅，這按你在該州所購買的任何一件物品的價格的一定的百分比率來征收。例如，某人想買25美分一包的紙煙，如果該州的銷售稅征收率是物價的百分之八，那么這包紙煙的實價就是27美分，這個數字里面就包括了銷售稅。有些州除了征收所得稅，還要加征銷售稅，以提高州政府的每年的收入。各州的銷售稅法顯然是很不相同的，也很混亂。

    第三級征稅的機構是市政府。市政府征收的有兩種稅：財產稅（凡擁有房產的人必須交納財產稅）和消費稅（這是對市內行馳的小汽車征的稅）。這些稅收資金用于教育、警察、消防等部門及公共設施和市政建設。

    由于美國人都要交納數額很高的各種稅款，所以他們都常常認為每周必須有一天資是為了納稅去工作。人們老是抱怨這些稅收。他們經�？棺h說，政府對他們交納的稅金使用不當。雖然美國人民在許多問題上持不同觀點，但是在這個話題上卻傾向一致：賦稅太重了。