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Income

Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production—namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP(Gross National Product)because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes, and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.

Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government(which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.

On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.

The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.

詞匯：

GNP（Gross National Product）國民生產總值 indirect taxes 間接稅

sales taxes 銷售稅 property taxes 財產稅 excise taxes 消費稅

corporation profit taxes 公司利潤稅 dividend 紅利；股息；債息

social security （美國的）社會保障制度；社會保險（制度）；社會保險金

withhold 使停止；阻擋；拒給；隱瞞；克制

disposable 可自由使用的；可任意處理的

注釋：

1.namely：即；也就是。例如：Only one boy was absent，namely Harry.只有一個男孩缺席，那就是哈里。

2.…thus is not counted as income…：……因此不能算收入……count可作動詞和不及物動詞。例如：There will be ten guests，not counting the children.孩子不算，將有10個客人。

3.go for…：用于

4.interest received on government bonds…：政府債券所得利息……

5.furnishes a service to…：對……提供服務

6.…because it is withheld from their paychecks.：……因為它從他們的工資卡上被扣除了。

7.The money that individuals are left with…：個人余留下來的錢……

練習：

1. This passage is mainly about

A. the classification of income.

B. the difference between national income and personal income.

C. the concept of income.

D. the difference between disposable income and non-disposable income.

2. Which of the following statements is true according to the first paragraph?

A. GNP equals national income plus indirect business taxes.

B. GNP excludes both capital consumption allowances and indirect business taxes.

C. Personal income is regarded as the total money income received by an individual after his or her taxes are paid.

D. The money that goes for capital consumption is not regarded as income.

3. It can be known from this passage that the government levy tax on

A. corporation profits.

B. every individual even though his income is very low.

C. those who work in joint ventures.

D. those who work in government departments.

4. According to this passage, the money you get as interest from government bonds is

A. money earned.

B. not money earned but money received.

C. money received because you have contributed to the economy.

D. money earned because you have furnished a service to the economy.

5. The passage implies that

A. people willingly pay taxes because they want to do something useful to the country.

B. people willingly pay taxes because they do not want to be looked down upon by others.

C. people pay taxes unwillingly because they feel they will be arrested if they do not.

D. people pay taxes somewhat unwillingly.

答案與題解：

1.B 文章主要講收入的兩大分類及其區(qū)別。這一點可以從文章的第一句看出。文章第一段的第一句常常是文章的論點句。因此AC和D均不是完整的答案。

2.D 本題的依據(jù)是第一段的The money put aside for capital consumption is for replacement and thus is not counted as income.這個句子。對原句的詞語選項D用了別的表達方法，但大意仍保持不變。

3.A 本文提到過個人也要繳稅，但并沒有說每個有收入的人都要繳，不管其收入是多少，但是公司的利稅是必須繳的。本題的依據(jù)是第二段的一句：Out of these profits，however，corporation profit taxes must be paid to the government…C和D在本文中根本沒有提到過，故都不對。

4.B 根據(jù)地三段第一句money received by individuals when they collect social security or unemployment compensation is not money earned but money received.以及下句Interest received on government bonds is also in this category…可知B是答案。C項中的原因狀語從句是不對的，所以C不能作為答案。

5.文章最后一段表明，并不是所有的開支都是自愿的，個人收入的很大一部分用來付種種稅款即是如此。因此選項D是正確的答案。

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