Foundations and the Estate Tax(2/2)

专有名词：
Warren Buffet 人名
Melinda 人名

听写：
Last Friday the House of Representatives passed a bill that would reduce the estate tax. This is a tax on large gifts of wealth to family members after a person dies. Opponents （发音。。。)call it the "death tax. " This tax is a big reason wealthy people form foundations. Right now the top rate is forty-six percent on estates worth more than two million dollars. Existing law would increase that in five years to fifty-five percent on estates worth more than one million dollars. Supporters of the estate tax include the world's two richest people, Bill Gates and Warren Buffet. Recently Mister Buffet announced he is giving most of his wealth to the Bill and Melinda Gates Foundation. Some people noted that by giving his money to charity, he will avoid the tax he supports for others,other rich people.Supporters of the Estate Tax say it increases charitable giving and helps pay for needed services. Opponents say the estate tax is unfair. They also note that people who set up foundations may do so mainly as a tax shelter. Charities do not have to pay many kinds of taxes. And they can choose to give away only the smallest amounts required by law.

Errors:
1.Estates的s没听出来

2.note听成了know... 

Homework:
1. This is a tax on large gifts of wealth to family members after a person dies. Opponents call it the "death tax." This tax is a big reason wealthy people form foundations.
房地产遗产税是指以财产所有人死后留给亲人的大笔遗产为征税对象而课征的一种税。反对者称之为“死亡税”。房地产遗产税是富豪们建立基金会的一大原因。

2. Right now the top rate is forty-six percent on estates worth more than two million dollars. Existing law would increase that in five years to fifty-five percent on estates worth more than one million dollars.
现今，价值超过两百万美元的不动产占总额的46%，成为了整个资产中比重最大一部分。现行法律将在5年之内把不动产比率提高到百分之55。增长部分价值将超过一百万美元。

3. They also note that people who set up foundations may do so mainly as a tax shelter. Charities do not have to pay many kinds of taxes. And they can choose to give away only the smallest amounts required by law.
他们也指出，人们建立基金会主要可能为了减低税收。慈善机构不必上缴多项税款，同时他们可以自主选择上缴法律规定的税的一小部分。

背景资料：
华盛顿时报的相关报道
http://www.washingtontimes.com/commentary/20060701-102643-8921r.htm

中华论文网-----开征遗产税意味着什么？？
http://www.china-article.net/article/16/21/2006/06/03/200606037460.html

人民网:背景材料：遗产税
http://www.people.com.cn/GB/shehui/1062/2913363.html

美国法律联营网:遗产税与赠与税（Estate Tax&Gift Tax）
http://www.uslawchina.com/news-new.asp?id=236&jf=j