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[求助]请那位大侠帮忙看下这题,暴难!

One state adds a 7 percent sales tax to the price of most products purchased within its jurisdiction. This tax , therefore, if  viewes as tax on income, has the
reverse effect of the federal income tax: the lower the income, the higher the annual percentage rate at which the income is taxed.
The conclusion above would be properly drawn if which of the following were assumed as a premise?
A The amount of money citizens spend on products subject to the state tax tends to be equal across income levels.
B The federal income tax favors citizens with high incomes, whereas the state sales tax favors citizens with low incomes.
C Citizens with low annual incomes can afford to pay a relatively higher percentage of their federal income tax, since their federal income is relatively low.
D The lower a state's sales tax, the more it will tend to redistribute income from the more affluent citizens to the rest of society.
E Citizens who fail to earn federally taxable income are also exempt from the state sales tax.
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我的理解觉得选B,题目阐述的是消费税和所得税的关系,是说如果用消费税的征法来收所得税,那么会导致一个这样的结果,所得越低,那么税率越高,这是一个与事实相反的结果。题目其实就是在说增加消费税率不合理,也就是说事实上,应该是高收入者高税率,低收入者低税率。那么B就有问题了,B的意思是,所得税的征收可以让高收入者得到实惠,消费税的征收可以让低收入者得到实惠,这个明显与前面阐述的理论相悖。

不知道答案到底是啥。呵呵!

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答案是A,不胜感激...

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我是这么理解的,希望对你有帮助。


tax/income
income相等时,买的东西多交的税就多,因为新加了7%到sales price上,收入下降时,买同样的东西交的税在收入中所占比例就越大。就和收入水平不相匹配。
现在加入一个前提使上面的解释成立。
需要限定the lower the income, the higher the annual percentage rate at which the income is taxed.
如果不买东西,那么加入的7%就对income没作用了,要使这个起作用,那么就必须买东西,这样才是征税的条件,那么如果之用一部分收入买东西,那么我们假设这个买的数量有可能很小而极限为没有买的一样,如果要让这个结果完全受到影响,那么就是income全买东西了,所以就会说income lower ,赋税越高。

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 按A 说的穷人和富人在纳税商品上花的钱一样多,那么 花的钱 *7% 即缴纳的税也是

一样多的,而穷人的income少,富人 income 多,所以 纳的税/穷人income > 纳的税/富

人income,即得到题目中的结论

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这题是有些混淆:

咱们先读题:题目结论是说消费税和收入税的影响是反着的,也就是说消费税的特征是:收入越低,消费占收入的比例就越高。

如果要得到这个结论,就必须有个前提是说,不同收入人群的消费应该是一样的,否则结论不成立。举个简单的例子,A赚1w块,B赚2千块;他们同样消费1000块,消费税为70块;那么消费税占A收入的比例是70/10000;占B收入的比例是20/2000;也就是说低收入的人群,消费税占收入比要来得高;所以这里的前提是,A和B消费了同样的水平

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谢谢楼上各位指点,我终于搞懂了!!!

诚心谢谢各位!!!

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