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In1994, China began collecting income tax from citizens earning more than 800 Yuan per month but only 1% people were earning more than _______; now about 60% earn the amount.

A. this                B. these            C. those           D. that

D


解析:

 考查代词。原句出自关于中国将提高个人收入所得税起征额的一则新闻报道。用that指代前文出现的金额——800元。句意为:“中国于1994年起征个人收入所得税,当时仅有1%的人月收入超过800元,而今有60%左右的人月薪超过800元。”

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