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阅读下面短文,从每题所给的四个选项中选出最佳答案.

  Americans often say that there are only two things a person can be sure of in life: death and taxes. Many people feel that the United States has the worst taxes in the world.

  Taxes are the money that people pay to support their government. There are generally three levels of government in the United States: federal(联邦的), state, and city; therefore, there are three types of taxes.

  Salaried people who earn more than four to five thousand per year must pay a certain part of their salaries to the federal government. The percentage varies for different people. It depends on the salaries. The federal government has a two-level income tax: that is, 15 or 28 percent. $17, 850 is the cut off. The tax rate is 15 percent below $17, 850 and 28 percent above.

  The second tax is for the state government: New York, California, or any of the other forty-eight states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which people buy in the state. Some states use income tax and sales tax to raise their revenues(税收).

  The third tax is for the city. This tax comes in two forms: property tax(residents who own a home have to pay taxes on it)and excise tax(货物税), which is collected on vehicles in a city. The cities use this money for education, police, public works, etc.

  Since Americans pay such nigh taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. They often say that the government misuses their tax dollars. They all believe that taxes are too high in this country.

(1)In the United States, taxes are collected to provide revenues for ________.

[  ]

A. the federal government

B. the state government

C. the city government

D. the three levels of government

(2)How much money does an American earning $40, 000 per year pay to the federal government as income tax according to the passage?

[  ]

A. 28% of this income.

B. 15% of this income.

C. $17,850.

D. $5,000.

(3)What happens to buyers when a sales tax is collected?

[  ]

A. They have to pay more than what the item costs.

B. They can pay less than what the item costs.

C. They have to pay exactly what the item costs.

D. They will all give up buying the item.

(4)What tax does an American have to pay to the city if he owns a car?

A. Property tax
B. Excise tax
C. Income tax
D. Sales tax

(5)After reading the passage, we might feel that Americans seem to be ________.

[  ]

A. satisfied with their taxes

B. proud of their taxes

C. unhappy about their taxes

D. very angry at their taxes

答案:D;A;A;B;C
解析:

(1) 此题设计的意图是检测读者对事实的综合判断能力.短文第二段叙述了 There are generally three levels. of government in the United States: federal, state, and city, therefore there are three types of taxes我们再根据下文对三级政府税收办法的叙述,就可以归纳概括出D为正确选项.

(2) 这是一道推理判断题.根据短文第三段叙述的The federal government has a two-level income taxthat is15 or 28 percent.$17, 850 is the cut off. The tax rate is 15 percent below $17, 850 and 28 percent above.可以判断出,正确答案为A.

(3) 该题检测读依据该篇内容对深层信息进行推理判断的能力.由短文第四段中Other states have a sales taxwhich is a percentage charged to any item which people buy in the state.我们可以知道,购物者除偿付货物的原价外,还要按规定纳一定百分比的税,由此可以推断出正确答案为A.

(4) 这是一道考查读者是否透彻理解并掌握文章所提供信息的题目.短文倒数第二段中This tax comes in two formsproperty tax (residents who own a home have to pay taxes on it)and excise taxwhich is collected on vehicles in a city.便清楚地说明了B是正确选项.

(5) 此题的设计是检测读者依据该篇中的陈述进行推理判断的能力.读者应能够透过语句表层准确地理解作者的意图. 我们读了短文最后一段叙述的美国人对种类繁多税收的抱怨和不满情绪的叙述,就不难判断出正确答案为C.


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