单选题 Everyone knows that taxation is necessary in a modern state: (21) it, it would not be possible to pay the soldiers and policemen who protect us; (22) the workers in government offices who (23) our health, our food, our water, and all (24) things that we can not do for ourselves. By (25) of taxation, we pay for things that we need as (26) as we need somewhere to live and something to eat.
In most countries, a direct tax on persons, (27) is called income tax, exists. It is arranged in such a way that the poorest people pay (28) , and the percentage of tax grows greater as the taxpayer's (29) grows. In England, for example, the tax on the (30) people goes up as high as ninety-five percent!
But countries with direct taxation nearly always have (31) taxation too. Many things imported into the country have to pay taxes or"duties". (32) , it is the men and women who buy the imported things in the shops who really (33) pay the duties, in the (34) of higher prices. In some countries, too, there is a tax (35) things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer (36) . If unnecessary things like jewels and fur coats are taxed, (37) is obtained, but the tax is fairer, as the (38) pay it.
Probably this last kind of indirect tax, (39) with a direct on incomes which is low for the poor and high for the rich, is (40) arrangement.

单选题 A. because of B. instead of C. with D. without
【正确答案】 D
【答案解析】本句意为“没有了它，就不可能付钱给保护我们的士兵和警察。”
单选题 A. so B. nor C. not D. all
【正确答案】 B
【答案解析】nor“也不能”，本句意为“也不能支付政府办公室里的工作人员”。
单选题 A. look after B. sympathize C. consider D. see
【正确答案】 A
【答案解析】look after“照料”，本句意为“照顾我们的健康、食物和水的政府工作人员”。sympathize“同情”，consider“考虑”，see“看见”。
单选题 A. other B. others C. the other D. many
【正确答案】 A
【答案解析】all other things “所有其他的东西”，固定用法。
单选题 A. mean B. means C. a means D. the means
【正确答案】 B
【答案解析】means“途径”，by means of“通过”，固定用法。
单选题 A. many B. well C. more D. much
【正确答案】 D
【答案解析】as much as“与…一样多”，本句意为“我们为我们需要的东西付钱，就像我们需要地方居住，需要东西来吃一样”。
单选题 A. which B. what C. that D. it
【正确答案】 A
【答案解析】空后的句子是一个非限制性定语从句，用来修饰“a direct tax on persons”，所以应当选which做引导词。
单选题 A. a lot B. most C. nothing D. more
【正确答案】 C
【答案解析】从后面一句话“随着纳税人收入的增长，纳税百分比也随之增长”可以推断出，最穷的人支付的就当最少。
单选题 A. income B. population C. tax D. amount
【正确答案】 A
【答案解析】income“收入”。这句话的意思是“随着纳税人收入的增长…”，population“人口”，tax“税”，amount“数额”。
单选题 A. poor B. working C. rich D. richest
【正确答案】 D
【答案解析】本句意为“富人的税率增长了95%”。
单选题 A. no B. income C. indirect D. direct
【正确答案】 C
【答案解析】indirect“间接”。本句意为“但是征收直接税的国家一般总是会有间接税。”
单选题 A. However B. So C. Of course D. By chance
【正确答案】 C
【答案解析】of course“当然”。本句意为“当然，实际上是那些购买商店里的进口商品的人需要支付税款。”so“因此”，however“但是”，by chance“偶然”。
单选题 A. have to B. will C. are willing to D. should
【正确答案】 A
【答案解析】have to“必须”，will“会”，be willing to“愿意”，should“应当”。
单选题 A. way B. form C. name D. terms
【正确答案】 B
【答案解析】in the form of“以…的形式”，本句意为“以更高价格的形式”。没有in the way of的搭配，in the name of“以…的名义”，in terms of“在…方面”。
单选题 A. about B. on C. for D. form
【正确答案】 B
【答案解析】“对…的税收”，介词用on。
单选题 A. least B. highly C. less D. most
【正确答案】 D
【答案解析】本句意为“如果最为必要的东西，会征收很多钱，但是穷人将损失最多”。
单选题 A. less money B. more money C. fewer money D. most money
【正确答案】 A
【答案解析】本句意为“如果对像珠宝和皮衣一类的非必需品征税，得到的钱更少些”。
单选题 A. people B. poor C. rich D. country
【正确答案】 C
【答案解析】本句意为“但是纳税会更公平，因为富人会支付”。
单选题 A. including B. along C. dealing D. and
【正确答案】 B
【答案解析】along with “和，与…一起”，including“包括”，dealing with “涉及，与…有关”，and “和”。
单选题 A. the best B. the worst C. good D. better
【正确答案】 A
【答案解析】本句意为“这是最好的安排”。