交税，可能离许多考生还有一定的距离，与美国不同，我国的税收基本都是在给付给当事人前已经扣除了，所以了解一些美国的税收背景对考生来说也是很有必要的。
参加伦敦奥运会的美国选手获得奖牌后尽享风光的同时，美国国税局已经盯上他们了。大概大家都不知道吧，这些伦敦奥运会获奖者也需要交税的。
获得奖牌的选手所交税额是综合奖牌本身市值和获得的奖金总数后计算得出的，税率为35%。获得金、银、铜牌的美国选手获得的奖金分别为2.5万、1.5万和1万美元，而金、银、铜牌的市值为675、385和5美元，由此他们要交的税分别为8986、5385和3500美元。佛罗里达州一位参议员听闻这一报道后专门上交提案，建议对这些得奖运动员免于征税。他表示，美国的税法很复杂，而且经常被用来当作惩罚成功人士的工具。
When Olympic medalists return to the United States, they're in high demand. Everyone, from Michael Phelps to a bronze medalist in judo will be sitting for television interviews, talking to newspapers, going to assemblies at local schools and celebrating with friends, family and young athletes. They'll also draw some unwanted interest from everyone's favorite bureaucrats: the Internal Revenue Service (IRS).
American medalists face a top income tax rate of 35 percent. Under U.S. tax law, they must add the value of their Olympic medals and prizes to their taxable income. It is therefore easy to calculate the tax bite on Olympic glory.
At today’s commodity prices, the value of a gold medal is about $675. A silver medal is worth about $385 while a bronze medal is worth under $5.
There are also prizes that accompany each medal: $25,000 for gold, $15,000 for silver, and $10,000 for bronze.
The Weekly Standard, a conservative news magazine, ran the numbers and tabulated that the tax bill on a gold is $8,986, silver is $5,385 and bronze is $3,500.
They note that Missy Franklin, an amateur who has yet to cash in on her fame with endorsements, already owes $14,000 in taxes from her gold and silver medal. By the time the Games are finished, Franklin's tax bill could reach $30,000.
Florida senator Marco Rubio reacted to the story on Wednesday, proposing a bill that would leave athletes exempt from the federal tax. "Our tax code is a complicated and burdensome mess that too often punishes success, and the tax imposed on Olympic medal winners is a classic example of this madness," he told reporters.
考生如果将来要去美国工作，这一部分是必须得了解的。
