大全III-8

[Huang Hsin-Yi]

8. State X’s income-averaging law allows a portion of one’s income to be taxed at lower rate than the rate based on one’s total taxable income. To use income averaging, the taxpayer must have earned taxable income for a particular year that exceeds 140 percent of his or her average taxable income for the previous three years. People using income averaging owe less tax for that year than they would without income averaging.
Which of the following individuals would be most seriously affected if income averaging were not permitted in computing the taxes owed for current year?
(A) Individuals whose income has steadily decreased for the past three years
(B) Individuals whose income increased by 50 percent four years ago and has remained the same since then
(C) Individuals whose income has doubled this year after remaining about the same for five years
(D) Individuals who had no income this year, but did in each of the previous three years
(E) Individuals who are retired and whose income has remained about the same for the past ten years

Ans:c
完全看不懂

[拎]

題目是說根據I/A這個法律可以使一部份的收入用較低的所得稅率。
限制是說除非某年的收入超過過去三年的平均收入的140%才可以使用這個優惠稅率。
結論是說用這個優惠稅率的人在當年度會付較少的稅
問: 下面何者會被嚴重影響如果當年度不被允許用I/A所提供的稅率
(A) 過去三年收入逐漸下降的人 >>> 沒有提到有關今年的收入
(B) 四年前收入增加50%且自增加後收入就一直維持一樣收入的人 >>> 每年收入都一樣，也不符合使用I/A資格
(C) 過去五年收入一直維持一樣但今年收入忽然增加一倍的人 >>> 符合使用I/A的資格
(D) 今年沒有收入但過去三年有收入的人 >>> 不符合使用I/A資格
(E) 已經退休但過去十年收入一直一樣的人 >>> 不符合使用I/A資格

純粹個人意見，希望對您有幫助

[Huang Hsin-Yi]

我瞭解了
原來題目是問符合資格的人
感謝喔~~~~~~~~~~~