问题如下:
1. What is Motelli’s average tax rate on ordinary income?
选项:
A.22.5%.
B.27.5%.
C.35.0%.
解释:
B is correct.
Motelli’s tax liability on ordinary income is € 20,000 (on the first € 100,000, third column of table, last row)+( € 200,000− € 100,000)×0.35, or € 55,000. The average tax rate on ordinary income is € 55,000/ € 200,000, or 27.5 percent.
这个表怎么看不懂呢,不会做呢