单选题 Everyone knows that taxation is necessary in a modern state: {{U}} {{U}} 1 {{/U}} {{/U}}it, it would not be possible to pay the soldiers and policemen who protect us; {{U}} {{U}} 2 {{/U}} {{/U}}the workers in government offices who {{U}} {{U}} 3 {{/U}} {{/U}}our health, our food, our water, and all {{U}} {{U}} 4 {{/U}} {{/U}}things that we can not do for ourselves. By {{U}} {{U}} 5 {{/U}} {{/U}}of taxation, we pay for things that we need as {{U}} {{U}} 6 {{/U}} {{/U}}as we need somewhere to live and something to eat.
In most countries, a direct tax on persons, {{U}} {{U}} 7 {{/U}} {{/U}}is called income tax, exists. It is arranged in such a way that the poorest people pay {{U}} {{U}} 8 {{/U}} {{/U}}, and the percentage of tax grows greater as the taxpayer's {{U}} {{U}} 9 {{/U}} {{/U}}grows. In England, for example, the tax on the {{U}} {{U}} 10 {{/U}} {{/U}}people goes up as high as ninety-five percent!
But countries with direct taxation nearly always have {{U}} {{U}} 11 {{/U}} {{/U}}taxation too. Many things imported into the country have to pay taxes or"duties". {{U}} {{U}} 12 {{/U}} {{/U}}, it is the men and women who buy the imported things in the shops who really {{U}} {{U}} 13 {{/U}} {{/U}}pay the duties, in the {{U}} {{U}} 14 {{/U}} {{/U}}of higher prices. In some countries, too, there is a tax {{U}} {{U}} 15 {{/U}} {{/U}}things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer {{U}} {{U}} 16 {{/U}} {{/U}}. If unnecessary things like jewels and fur coats are taxed, {{U}} {{U}} 17 {{/U}} {{/U}}is obtained, but the tax is fairer, as the {{U}} {{U}} 18 {{/U}} {{/U}}pay it.
Probably this last kind of indirect tax, {{U}} {{U}} 19 {{/U}} {{/U}}with a direct on incomes which is low for the poor and high for the rich, is {{U}} {{U}} 20 {{/U}} {{/U}}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”。