2013年4月英语专业四级真题完形填空及答案解析

2013年4月英语专业四级真题完形填空及答案解析 PART 3 CLOZE 15 MIN

Decide which of the choices given below would best complete the passage if inserted in the corresponding blanks. Mark the best choice for each blank on Answer Sheet Two.

Everyone knows that taxation is necessary in a modern state: without it, it (31) ______ not be possible to pay the soldiers and policemen who protect us; (32) ______ the workers in government offices who (33) ______ our health, our food, our water, and all the other things that we cannot do for ourselves. (34) ______ taxation, we pay for things that we need just (35) ______ we need somewhere to live and something to eat. But (36) ______ everyone knows that taxation is necessary, different people have different ideas about (37) ______ taxation should be arranged.

In most countries, a direct tax on (38) ______, which is called income tax, (39) ______. It is arranged in such (40) ______ that the poorest people pay nothing, and the percentage of tax grows (41) ______ as the taxpayer''s income grows. In some countries, for example, the tax on the richest people (42) ______ as high as ninety-five per cent!

(43) ______ countries with taxation nearly (44) ______ 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 (45) ______ really have to pay the duties, in the (46) ______ of higher prices. In some countries, (47) ______, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is (48) ______ but the poor people suffer most. If unnecessary things (49) ______ jewels and fur coats are taxed, less money is obtained but the tax is (50) ______, as the rich pay it.

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