请教一道逻辑：房产税比例问题

中国故乡的云

The total market value of real estate in Altonville has steadily declined over the past four years.  This decline has meant that the overall figure on which the city’s property tax is based—the assessed value of that real estate—has also declined.  The percentage of assessed value that was paid as property taxes to the city, however, did not change from year to year during this period.

The information above most strongly supports which of the following?

A.    The percentage of Altonville’s yearly revenue that comes from money collected in property taxes did not change over the past four years.

B.    The percentage of Altonville’s yearly revenue that comes from money collected in property taxes has declined steadily over the past four years.

C.    The amount of revenue that Altonville collected from property taxes was lower last year than it was four years ago.

D.    During the past four years, Altonville officials increased tax rates on other sources of revenue such as retail sales and business profits.

E.     Altonville will soon require property owners to pay a higher percentage of the assessed value of their property as property tax.

我的理解：貌似没有正确答案？

 

比例= 房产税总和/房产税总和+其他税总和 = P*x% / T1 +T2

其中：房产税总和=房屋总量价值*房税，即T1= P*x%，

E，

如果房税升高，房产税总和就可能和房屋降价前一样，因此比例可能不变。

但E里面用的will soon require，这不和题目里说的over the past four years无关了吗？

 

D，相反，如果其他税总和增加了，比率可能更降低了。

A，知道 P*x% / T1 +T2不变，无法推出P / T1 +T2 不变；

B，知道 P*x% / T1 +T2不变，无法推出P / T1 +T2 的情况，上升、下降都有可能；

C，税收=P*x%，不知道各自年代里房产总数的变化、税率也不知道是否变化，因此无法比较。

 

中国故乡的云

困惑很久，看了一些答案解释，但还是觉得没有正确答案。。。

请NN帮忙解释，先谢谢了！

jameshoo

确实每个答案都不太对。

如果必须选一个最靠谱的选项话我倾向选C。但是C的缺陷是不知道四年前税率是怎么样（题干说"The percentage of assessed value that was paid as property taxes to the city, however, did not change from year to year during this period."而四年前恰好不被这个period覆盖）

didiwei

相比之下只能选C吧。

首先A\B都是不对的，原文说的是，property tax的税率是不变的（tax rate = tax/assessed value），A、B都说的是Altonville的年收入有多少percent是从property tax来的，和原文是两回事。

D排除，其他资源的税率out of scope，E同样排除，未来会不会增加税率out of scope。

[此贴子已经被作者于2009-4-8 14:53:10编辑过]

中国故乡的云

谢谢LS jameshoo，didiwei（是“敌敌畏”吗？很有个性啊，呵呵。。。）

答案是C。

贴一个MM的解释：

C

the overall figure on which the city’s property tax is based:--the assessed value of that real estate—是基数，减少了

The percentage of assessed value that was paid as property taxes to the city-----系数，就是要付的税的比例没变

所以俩个的乘积就是税，减少了

另外，麻烦看下我对题目的理解错在哪里：

城市总税收=房产税收+其他税收 组合成的。

现在房地产价值连续4年以来都是持续下跌，This decline has meant that the overall figure on which the city’s property tax is based—the assessed value of that real estate—has also declined

但是奇怪的是，The percentage of assessed value that was paid as property taxes to the city，however, did not change from year to year during this period. 这4年以来，收到的房产税收占城市总税收的比重却没有变化。

即：房产税收/城市总税收，这个比例维持不变。

也就是说：

房产税收/（房产税收+其他税收），这个比例维持不变。

其中：房产税收入=(城市房产总价值) x (征收的房产税率)，

目前只知道房价在下跌，但不知道征收的房税率是否有变化，因此无法比较去年和四年前的房产税收入。。。。

C.    The amount of revenue that Altonville collected from property taxes was lower last year than it was four years ago.

这个revenue 就是指房产税收吧？

关于C的理解：C说：城市从房产那得到的房产税收入去年比四年前少了。

是我理解错了吗？

好像还没理解透彻一样。。。

再次感谢解惑的同学。

jameshoo

"The percentage of assessed value that was paid as property taxes to the city，however, did not change from year to year during this period." 的意思不是“这4年以来，收到的房产税收占城市总税收的比重却没有变化”，而是：房产税的税率没有变化（税率X房产评估价值=应缴房产税额）

中国故乡的云

再次感谢james，终于明白自己错在哪里了。

开始看到理解的是税率，后来想写了这么一串的原文不可能就这个意思。。。

是我想的太复杂了，呵呵。