题干

2015年12月21日《中国青年报》报道,个人所得税改革方案已初具雏形,据悉,个税改革的方向是建立综合与分类相结合的个人所得税制。下列关于个人所得税的认识,错误的是(  )

①个人所得税是对个人所有收入征收的税收②个人所得税是国家财政收入的最重要③个人所得税有利于调节个人收入分配④个人所得税是实现社会公平的有效手段

A:①②

B:①③

C:②④

D:③④

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A

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    The 4-year-old boy was mentally disabled, unable to speak in complete sentences and unable to play with other children because of his violent fits(发作) of hitting and biting.

    The decision facing one Brooklyn jury(陪审团)was how much a landlord should pay in damages to the boy — named “G.M.M.” in court documents — after an investigation showed he had been living in an apartment illegally coated with lead paint.

    Attorneys(律师) representing G.M.M. said $3.4 million was the right number, arguing that the boy would have had a bright career ahead of him; both of his parents had graduated from college and his mother received a master's degree. But the landlord's defense put the figure at less than half that — $1.5 million. Attorney Roger Archibald noted that because the boy was Hispanic, G.M.M. was unlikely to attain the advanced education that would provide to such a large income.

    The 4-year-old's case is a rare public look at one corner of the American legal system that explicitly uses race and gender to determine how much victims or their families should receive in compensation(赔偿) when they are seriously injured or killed.

    As a result, white and male victims often receive larger awards than people of color and women in similar cases. These differences largely derive from projections of how much more money individuals would have earned over their lifetimes had they not been injured — projections that take into account average earnings and employment levels by race and gender.