Passage 4
Most cities and/or states in the U.S. collect a sales tax on almost everything you buy. You must ask when you move into a new community how much the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably from place to place, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of $40 shoes you will actually have to pay $43.20. This makes paying and getting correct change much more difficult (not to mention making everything more expensive).
Another thing that makes money changes more complicated is tipping. The Chinese people have happily put an end to tipping, but Westerners are still plagued (遭受折磨) with this indignity. Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages because it is expected that you, the customer, will make up the difference. If you don't, the service person can't earn a living. Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much.
There is another kind of tipping as well. You are generally expected to give something (either cash or a bottle of whisky) to the mailman at Christmas time. You should discuss this also with neighbors and friends.
The main idea of this passage is ______.
题干的意思是：这篇文章的大意是______。通过阅读文章和参看选项都可以得出这样一个结论，这篇文章主要谈了两个方面的问题。而一、二段的第一句话分别为这两个方面的主题句，从中找出关键词“sales taxes”和“tipping”。所以，选C项。
According to the passage, if you buy a pair of $50 shoes in the New York City, you pay extra ______ as sales tax.
题干的意思是：根据这篇文章，如果你在纽约买一双50美元的鞋，需要额外付______消费税?这是一道简单的计算题，根据文中第一段的例子(第四句话)，可知消费税为50×8%=4。所以，选B项。
Usually, cab drivers ______.
题干的意思是：通常，出租车司机______。本题是表层分析题，只要认真阅读不难直接从文中找出答案(第二段第三、四句)。所以，选C项。
According to the passage, which of the following statements is true?
题干的意思是：根据短文，下列哪个表述正确?B项很显然不符合常识，小费并不是针对外国人的；C项与第二段倒数第二句(如果你不付小费的话，服务人员就很难谋生)意思正好相反；D项与原文(第二段倒数第一句)数据不一致。所以，选A项。
Usually, taxable items and the amount of tax ______.
题干的意思是：通常，应纳税的商品和税费总额______。由文章第一段第三句可知，在美国，纳税的商品和数额会随着地区的不同而有差异，故D项正确。