Question

閱讀理解

　　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, state and city; therefore, there are three types of taxes.

　　Salaried(靠薪水的) 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 sales tax, which is a percentage charged to any item(項(xiàng)目) which people buy in the state. Some states use income tax and sales tax to raise their revenues(稅收).

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

　　Since Americans pay such high 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 percent of this income.

B．15 percent 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 have to 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．The American has to pay to the city property tax if he owns a car.

B．The American has to pay to the city excise tax if he owns a car.

C．The American has to pay to the city income tax if he owns a car.

D．The American has to pay to the city sales tax if he owns a car.

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

[　　]

A．satisfied with their taxes

B．proud of their taxes

C．unsatisfied with their taxes

D．in favor of their taxes

Answer 1

答案：D;A;A;B;C
解析：

1．D　　綜合理解判斷題。從文章第二段第2句的論述以及下文中對(duì)三級(jí)政府稅收辦法的敘述可確定D項(xiàng)正確。 　　2．A　　段落綜合理解題。通過(guò)對(duì)第三段的理解推斷出，收人是＄40，000的人付稅比例應(yīng)以“收入的28％”來(lái)計(jì)算。 　　3．A　　此題是對(duì)第四段內(nèi)容的深層理解后做出的推理判斷。從文中可知有的州有購(gòu)物稅，即購(gòu)物者除支付貨物價(jià)格外，還需支付一定比例的稅錢(qián)，所以選擇A項(xiàng)。 　　4．B　　此題仍是考查學(xué)生能否透徹理解并掌握文章所提供的信息的選題。特別是從第五段第2句中推斷，選定B項(xiàng)。 　　5．C　　此題是對(duì)全文論述的進(jìn)一步推理題。特別是從第一段第2句和第六段中可推測(cè)出美國(guó)人對(duì)稅收的態(tài)度。