5. Under current federal law, employers are allowed to offer their employees free parking spaces as a tax-free benefit, but they can offer employees only up to $180 per year as a tax-free benefit for using mass transit. The government could significantly increase mass transit ridership by raising the limit of this benefit to meet commuters’ transportation costs.
The proposal above to increase mass transit ridership assumes that
(A) current mass transit systems are subject to unexpected route closings and delays
(B) using mass transit creates less air pollution per person than using a private automobile
(C) the parking spaces offered by employers as tax-free benefits can be worth as much as $2,500 per year
(D) many employees are deterred by financial considerations from using mass transit to commute to their places of employment
(E) because of traffic congestion on major commuter routes, it is often faster to travel to one’s place of employment by means of mass transit than by private automobile
请教一下背景知识：
什么是tax-free benefit?
是不是说，公司给员工提供免费的车位，公司可以免税？
那180$ per year as a tax-free benefit for using transit又是什么意思呢？
还是说Tax-free benefit就像国内的补助，逢年过节单位发的米粮？
该题中国家规定每个单位只能给每个人发180美金的公车补助？ | 
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发表于 2005-2-21 19:58:00
