內容提要：美國憲法第16修正案隨收隨付制。
For many years, people did not pay a tax on their incomes. Then, in 1913, the 16th Amendments修正案 to the U.S. Constitution was passed. It gave the government the right to collect income taxes.
Each year by April 15, people had to send a report to the government. It showed how much money each people had earned the year before. It also showed how much tax each people owned. The money was then paid all at once or in four equal payments during the year. That meant that the text on money earned in one year was not paid into the next year.
The government decided the text should be paid in the same year the money was earned. So it came up with a plan to take the tax out of a person's paycheck薪水 each payday. On June 9, 1943, the U.S. Congress passed the Current Text Payment Act. It is also known as the pay-as-you-go income text. Employers僱主 must withhold扣留, or keep, the text from a person's paycheck and send it to the government.
Each January, employers give their employees僱員a form. It shows how much money they had earned the year before. It also shows how much tax has been withheld. People must still send reports to the government by April 15 each year. Sometimes people own more texts than the amount that was withheld. Then they must pay it right away. Sometime they owe less than the amount that was withheld. Then they got a refund退款 from the government.
本文選自上海外語教育出版社引進出版的
《聽讀美國小故事》第6冊（六月）
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