Question

【題目】 Everyone knows that taxation is necessary in a modem state: without it , it would not be possible to pay the soldiers and policemen who protect us; _____ the workers in government offices who _____ our health, our food, our water, and all the other things that we cannot do for ourselves. _____ taxation, we pay for things that we need just as much as we need somewhere to live and something to eat.

_______ everyone knows that taxation is necessary, different people have different ideas about ________ taxation should be arranged.

In most countries, a direct tax on _____, which is called income tax, exists. It is arranged in such a ______ that the poorest people pay nothing, and the percentage of tax grows ______ as the taxpayer’s income grows. In some countries, for example, the tax on the richest people goes up as high as ninety-five per cent!

And countries with taxation nearly ____ have indirect taxation too. Many things imported into the country have to pay taxes or “duties” Of course, it is the men and women who buy these imported things in the shops _____. really have to pay the duties, in the ______ of higher prices. In some countries, ______, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is ______ but the poor people suffer most. If unnecessary things ______ jewels and fur coats are taxed, less money is obtained but the tax is _______ as the rich pay it.

Probably this last kind of indirect tax, together with a direct tax on incomes which is low for the poor and high for the rich, is the best arrangement.

【1】A.norB.neitherC.neverD.not

【2】A.look intoB.look overC.look afterD.look through

【3】A.In accordance withB.By means ofC.With reference toD.On account of

【4】A.IfB.WhenC.ThoughD.As

【5】A.whenB.howC.whyD.which

【6】A.personsB.sectorsC.communitiesD.classes

【7】A.formB.wayC.measureD.method

【8】A.quickerB.speedierC.moreD.larger

【9】A.periodicallyB.almostC.oftenD.always

【10】A.whichB.whoC.whatD.whom

【11】A.mannerB.formC.meansD.way

【12】A.eitherB.alsoC.tooD.often

【13】A.lentB.savedC.borrowedD.collected

【14】A.alikeB.likeC.asD.for

【15】A.heavierB.fairerC.finerD.better

Answer 1

【答案】

【1】A

【2】C

【3】B

【4】C

【5】B

【6】A

【7】B

【8】D

【9】D

【10】B

【11】B

【12】B

【13】D

【14】B

【15】A

【解析】

本文是一篇說明文，介紹了稅收是如何安排的。

【1】考查副詞詞義辨析。句意：沒有稅收，就不可能支付保護(hù)我們的士兵和警察的工資；也不可能支付政府辦公室的工作人員的工資，他們負(fù)責(zé)我們的健康、食物、水和其他一切我們不能為自己做的事情。A. nor也不；B. neither兩個(gè)都不；C. never從來不；D. not不�？涨罢f沒有稅收，就不可能支付保護(hù)我們的士兵和警察的工資；此處是說沒有稅收也不可能支付政府辦公室的工作人員的工資，故A項(xiàng)正確。

【2】考查動(dòng)詞短語辨析。句意同上。A. look into調(diào)查；B. look over復(fù)習(xí)；C. look after照顧（負(fù)責(zé)）；D. look through仔細(xì)檢查。根據(jù)常識可知，政府的工作人員負(fù)責(zé)我們的健康、食物、水和其他一切我們不能為自己做的事情，故C項(xiàng)正確。

【3】考查介詞短語辨析。句意：通過征稅，我們支付我們所需要的東西，就像我們需要住的地方和吃的東西一樣。A. In accordance with與……一致；B. By means of通過……方式；C. With reference to關(guān)于；D. On account of由于。根據(jù)空后的“taxation, we pay for things that we need just as much as we need somewhere to live and something to eat.”可知，通過征稅，我們支付我們所需要的東西，就像我們需要住的地方和吃的東西一樣，故B項(xiàng)正確。

【4】考查連詞詞義辨析。句意：盡管每個(gè)人都知道稅收是必要的，但不同的人對如何安排稅收有不同的看法。A. If如果；B. When當(dāng)……的時(shí)候；C. Though盡管；D. As因?yàn)�。根�?jù)句意可知前后是讓步關(guān)系，故C項(xiàng)正確。

【5】考查賓語從句。句意同上。分析句子結(jié)構(gòu)并結(jié)合句意可知此處為賓語從句，從句中缺少方式狀語，應(yīng)該用how來引導(dǎo)，故B項(xiàng)正確。

【6】考查名詞詞義辨析。句意：在大多數(shù)國家，對個(gè)人征收的直接稅，稱為個(gè)人所得稅。A. persons人；B. sectors部門；C. communities社區(qū)；D. classes等級。 根據(jù)常識可知，個(gè)人所得稅是對個(gè)人征收的，故A項(xiàng)正確。

【7】考查名詞詞義辨析。句意：它是這樣安排的：最貧困的人一分錢也不付，而且隨著納稅人收入的增加，稅收的比例也會加大。A. form形式；B. way方法、方式；C. measure措施；D. method方法。in such a way表示“以這樣一種方式”，故B項(xiàng)正確。

【8】考查形容詞詞義辨析。句意同上。A. quicker較快的；B. speedier較迅速的；C. more多的；D. larger較大的。根據(jù)常識可知，隨著納稅人收入的增加，稅收的比例也會加大，故D項(xiàng)正確。

【9】考查副詞詞義辨析。句意：有稅收的國家?guī)缀跻捕加虚g接稅。A. periodically周期性地；B. almost幾乎；C. often往往；D. always總是、一直。根據(jù)常識可知，直接稅和間接稅是稅收的兩種基本形式，所以有稅收的國家?guī)缀蹩偸怯虚g接課稅，故D項(xiàng)正確。

【10】考查強(qiáng)調(diào)句型。句意：當(dāng)然，在商店里買這些進(jìn)口的東西的那些男女不得不以高價(jià)的形式支付關(guān)稅，本句為強(qiáng)調(diào)句型，其基本結(jié)構(gòu)為it is+被強(qiáng)調(diào)部分+that+其余部分，本劇強(qiáng)調(diào)的是the men and women who buy these imported things in the shops，指人，而且在定語從句中作主語。所以強(qiáng)調(diào)句的that可以用who，故B項(xiàng)正確。

【11】考查名詞詞義辨析。句意同上。A. manner方式；B. form形式；C. means工具、方法；D. way方式、方法。 根據(jù)句意可知此處指“以高價(jià)的形式”，in the form of表示“以……的形式”，故B項(xiàng)正確。

【12】考查副詞詞義辨析。句意：在一些國家，商店里賣的東西也要交稅。A. either也（用于否定句）；B. also也、還（用于肯定、放在句中）；C. too也（位于句末）；D. often常常。根據(jù)句意可知此處表示“也”，用于肯定句中，位于句中，所以用also，故B項(xiàng)正確。

【13】考查動(dòng)詞詞義辨析。句意：如果對最需要的東西征稅，就會收很多錢，但窮人會不堪重負(fù)。A. lent借給；B. saved節(jié)��；C. borrowed借來；D. collected收集。本文主要說的就是稅收，因此此處指“收錢”，故D項(xiàng)正確。

【14】考查介詞詞義辨析。句意：如果對珠寶和毛皮大衣等不是必需的東西征稅，收上來的錢就少了，但富人繳納的稅就多了。A. alike相似的；B. like像、比如；C. as作為；D. for為。此處舉例說像珠寶和毛皮大衣等不是生活所必需的東西，故B項(xiàng)正確。

【15】考查形容詞詞義辨析。句意同上。A. heavier繁重的（多的）；B. fairer公平的；C. finer優(yōu)良的；D. better較好的。珠寶和毛皮大衣是富人消費(fèi)的東西，所以對這些東西收稅，富人繳納的稅就多了，故A項(xiàng)正確。