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A．Flat Tax Income tax is a direct tax which is levied on the income of private individuals．There are various income tax systems that exist．ranging frOm a flat tax to an extensive progressive tax systern． A flat tax，also cal led a proportional tax，is a system that taxes．Usual ly the flat tax is proposed to k ick in at a certain income level，or to exempt income below that level，so that the lowest-income members of society don’t need to pay income tax． Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption． Advocates of a flat tax claim that it will end unfair discrimination．They also argue that flat taxes are easier(and cheaper)to administer and comply with than complex，graduated taxes．Most political parties that advocate the introduction of a flat tax are on the right of the pol itical spectrum．B．Progressive Tax A progressive tax，or graduated tax，is a tax that is larger as a percentage of income for those with larger incomes．It is usually applied in reference to income taxes，where people with more income pay a higher percentage of it in taxes．The term progressive refers to the way the rate progresses from low to high．C．Regressive Tax A regressive tax is a tax which takes a larger percentage of income from people whose income is low． A tax which places placesonately more of a burden on those with lower incomes． Regressive taxes，as opposed to progressive taxes，are more burdensome on lower-income individuals than on higher-income individuals and corporations．D．Tax Deduction Within the United States’income tax system，a tax deduction，or" tax-deductible expense" ，is an item which is subtracted from gross income in order to arrive at the taxable income． Effectively，the taxpayer pays no income tax on the amount of money he spent on tax-deductible expenses．For example．if an individual earns$50，000 in a year and gives $5，000 to tax-deductible charities，he will end up paying income tax as though he had earned only$45，000 that year．In this way，the federal and state governments encourage certain types of spending．E．Tax Avoidance and Tax Evasion Tax avoidance is the legal exploitation of the tax regime to one’s own advantage，to attempt to reduce the amount of tax that is payable by means that are within the law whilst making a full disclosure of the materialinformation to the tax authorities． Tax evasion，on the other hand，is a crime．Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability，and includes，in particular，dishonest tax reporting，such as under-declared income，profits or gains；or overstated deductions． In the U．S．if you donate 10，000 dollars to some charity organization，you can take that sum away from your total income when you pay income tax．
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A．Flat Tax Income tax is a direct tax which is levied on the income of private individuals．There are various income tax systems that exist．ranging frOm a flat tax to an extensive progressive tax systern． A flat tax，also cal led a proportional tax，is a system that taxes．Usual ly the flat tax is proposed to k ick in at a certain income level，or to exempt income below that level，so that the lowest-income members of society don’t need to pay income tax． Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption． Advocates of a flat tax claim that it will end unfair discrimination．They also argue that flat taxes are easier(and cheaper)to administer and comply with than complex，graduated taxes．Most political parties that advocate the introduction of a flat tax are on the right of the pol itical spectrum．B．Progressive Tax A progressive tax，or graduated tax，is a tax that is larger as a percentage of income for those with larger incomes．It is usually applied in reference to income taxes，where people with more income pay a higher percentage of it in taxes．The term progressive refers to the way the rate progresses from low to high．C．Regressive Tax A regressive tax is a tax which takes a larger percentage of income from people whose income is low． A tax which places placesonately more of a burden on those with lower incomes． Regressive taxes，as opposed to progressive taxes，are more burdensome on lower-income individuals than on higher-income individuals and corporations．D．Tax Deduction Within the United States’income tax system，a tax deduction，or" tax-deductible expense" ，is an item which is subtracted from gross income in order to arrive at the taxable income． Effectively，the taxpayer pays no income tax on the amount of money he spent on tax-deductible expenses．For example．if an individual earns$50，000 in a year and gives $5，000 to tax-deductible charities，he will end up paying income tax as though he had earned only$45，000 that year．In this way，the federal and state governments encourage certain types of spending．E．Tax Avoidance and Tax Evasion Tax avoidance is the legal exploitation of the tax regime to one’s own advantage，to attempt to reduce the amount of tax that is payable by means that are within the law whilst making a full disclosure of the materialinformation to the tax authorities． Tax evasion，on the other hand，is a crime．Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability，and includes，in particular，dishonest tax reporting，such as under-declared income，profits or gains；or overstated deductions． Most right-wing political parties advocate this tax system．
How the Accountants Influence the Decisions Accountants in industry are often asked to evaluate projects．In the recording industry this ususlly means working out the effect on comjpany profits of the fine print in a recording contrace．Many people think it must be straightforward，but，like many publishing contracts，the devil lies in the detail． (9) ．There is a high level of front-end investment in trying to“break” (popularise)an artist which usually comprises a non-returnable advance on royalties，recording costs，promotional costs and tour support costs which sometimes even extend to large“buy-on”fees to support major artists on big tours；i.e.they pay to play． Usuallv the first dePartment involved in a decision to sign an artist is the A&R (artistes and repertoire)department．Sometimes unfairly labeled the Urn & Ah department．they play a vital role in identifying potential stars．About 95％of the artists don’t make the grade． (10) ．This financial analysis is called a Deal Memo and it also assist in the negotiation process． When A＆R have identified a signing then there are a number of key decisions to be made in which the business affairs and finance departments become closely involved． (11) ．Will it be a direct signing，i.e.，will the company be contracting directly with the artist，or has the artist been savvy enough to incorporate his own company and“loan out” his services to his own companyIf the contract is with the artist’s company then it is vital that the record company get the artist to sign a letter(called an inducement letter)stating that he personally undertakes to fulfill his contractual obligations should his company be unable to do so；e.g.if it were wound up． (12) ．Pete Waterman’s PWL with artists such as Kylie Minogue，Jason Donovan and Rick Astley was a good example of a production house．Other examples are 1ease-tape deals and R&D(pressing and distribution)where the record company does not actually own the product but can sell it under its name for a 1imited period． (13) ．This will largely concentrate on the advances，royaltv rates and contract terms that should be offered to make it attractive to the artist to sign (14) ．It should be product based，for example，on the number of albums to be delivered by the artist(known 38 the“minimum commitment”)，rather than time based．Ideally the record company would want to sign the artist for just one album with multiple options for further albums at its sole and absolute discretion，so if the artist is a flop，then the contract is terminated after one album，but if he or she is a success then options are exercised．A．the term of the contract is very important．B．Having decided on the form of contract then，the finance department comes int。the Dicture in assessing and analyzing the structure of the deal．C．Other possible forms of contract that could be considered are production house deals where a specialist company agrees to supply a number of artists to the record company．D．Firstly，it must be decided what form the contract is going to take．E．However，for the very few artists that the record companies successfully" break" then there is big money to be made and it is therefore vital that any proposed deal undergo a through financial analysis to ensure that the company is not over-committed．F．Contrary to popular myth that it is easy to make money in the music business，most artists actually lose money for the recording companies．G．Importance should be attached to both the term and form of the contract．H．In the recording industry this usually means working Out the effect on company profits of the fine print in a recording contract．
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Of the many things a CTO(Chief Technology Officer)must do to be successful，the one that can never be neglected is simple：maintaining focus on helping your company produce revenue and profits．On a purely superficial level，this sounds like the job of the CEO or vice president of sales，but successful CTOs know that being closely involved in the revenue game is the key ingredient to the growth of your company and your career． For some technology staff aspiring to the CTO position，there is a sense that getting too close to the money sullies the purity of the greater technology mission Of building elegant products and systems．This may be true in an academic environment，but in the corporate world，those elegant products and systems need to help produce a profit．The CTO works at the strategic intersection of technology and business，and the unique talents of the CTO mean that he or she can leverage technology for the good of the business like no one else on the executive team． To drive revenue in a company，the CTO must work as 3 partner with the CEO and vice president of sales．Quite often，the tech leaders in an organization sit back and wait for executive managers to tell them what to do and then deliver requirements．A successful CTO realizes that the process of working through ideas for new products and services demands his or her participation from idea origination to final implementation． While working as a partner with key executives at a company，the CTO should also keep in close contact with the sales staff members who are out talking to customers on a regular basis．Asking three simple questions of sales staff on a regular basis helps keep the CTO in the loop on the realities of external market conditions：1)What are our customers asking for today2)What are customers looking for in the next 90 daysAnd 3)How do customers envision their needs developing in the next year to 18 monthsThese answers help the CTO with budgeting，strategic planning，and product development，and most importantly，helping to drive revenue and profitability over the short and long term． Finally，as an externally facing executive，the CTO must always have time for existing and potential customers．This means accompanying your sales staff on sales calls and understanding the challenges that your customers face．The CTO can then use the feedback to help the company serve customers more effectively and drive revenue．That’s what it’s a11 about． In the second paragraph。the word“aspiring”means
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