2011年12月英語四級閱讀：個稅起征點提至3500

　　全國人民代表大會常務委員會通過了最新版本的個人所得稅法。結果出乎許多人的預料，將個稅起征點提高到3500元，而不是先前的3000元。

　　China‘s top legislature has passed an amendment to personal income tax law， which raises the monthly tax exemption threshold from 2，000 yuan to 3，500 yuan. This new regulation will take effect from September.

　　The adjusted threshold is 500 yuan greater originally proposed in previous drafts in the first and second reading. And the income tax brackets are cut from 9 to 7， with the lowest bracket reduced from 5% to 3%.

　　Owing to the tax adjustment， a large portion of tax is relieved from the shoulders of the middle and low income earners.

　　If we take the example of a person whose salary is 4500 yuan， according to the new law， the amount he has to pay from September would this： 4500 minus the threshold--3500， and then multiplies by tax rate--3%， so the person only has to pay 30 yuan every month. Compare that to the 250 yuan income tax amount he pays right now and it’s a signficant reduction. The adjustment of the personal income tax is being praised by many citizens.

　　“Thanks to the rising of ， we pay less.”

　　“I‘m one of the 80s generation and we have a lot of financial pressure， so tax reduction is good for us.”

　　The reduction of the income tax is a compensation to the low and middle income earners in the current climate of rising inflation. It also sheds a big burden for the self-employed. The expert from the State Administration of Taxation， Jin Dongsheng， says that about 60 million people don’t have to pay income tax any more.

　　“The adjustments of the individual income tax law show the government is trying to ease the financial burden for middle and low income earners， and that they are taking the public‘s view into account. If the threshold is too high， it’ll damage the public‘s awareness of paying taxes. ”

　　編輯推薦：

　　2011年英語四級考試閱讀理解專項練習題匯總

　　2011年6月英語四級聽力點評：重視技巧 把握關鍵詞