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閱讀下面短文,從每題所給的四個選項中選出最佳答案.

  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(聯邦的), 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(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 taxes on it)and excise tax(貨物稅), 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) 此題設計的意圖是檢測讀者對事實的綜合判斷能力.短文第二段敘述了 There are generally three levels. of government in the United States: federal, state, and city, therefore there are three types of taxes我們再根據下文對三級政府稅收辦法的敘述,就可以歸納概括出D為正確選項.

(2) 這是一道推理判斷題.根據短文第三段敘述的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.可以判斷出,正確答案為A.

(3) 該題檢測讀依據該篇內容對深層信息進行推理判斷的能力.由短文第四段中Other states have a sales tax,which is a percentage charged to any item which people buy in the state.我們可以知道,購物者除償付貨物的原價外,還要按規定納一定百分比的稅,由此可以推斷出正確答案為A.

(4) 這是一道考查讀者是否透徹理解并掌握文章所提供信息的題目.短文倒數第二段中This tax comes in two forms:property tax (residents who own a home have to pay taxes on it)and excise tax,which is collected on vehicles in a city.便清楚地說明了B是正確選項.

(5) 此題的設計是檢測讀者依據該篇中的陳述進行推理判斷的能力.讀者應能夠透過語句表層準確地理解作者的意圖. 我們讀了短文最后一段敘述的美國人對種類繁多稅收的抱怨和不滿情緒的敘述,就不難判斷出正確答案為C.


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