2017英語等級考試pets五級閲讀日常試題訓練

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2017英語等級考試pets五級閲讀日常試題訓練

1. The reason that the Turkish ruler collected a dining tax is to pay for _______。

[ A ] the inconvenience for him to put on and take off clothes

[ B ] the damage that eating did to his teeth

[ C ] his efforts to cut the food into pieces

[ D ] the decay of his teeth because of sugar

2. The government levies different kinds of taxes so that _______。

[ A ] the rich have to pay more and the poor less

[ B ] a wider range of taxpayers can be included

[ C ] each of three levels of government could get tax money

[ D ] the burden of taxes falls evenly on everybody

3. The federal government gets most of their income from _______。

[ A ] property tax

[ B ] income tax

[ C ] sales tax

[ D ] estate tax

4. How many states levy import taxes in the U.S.A.?

[ A ] 4.

[ B ] 50.

[ C ] 46.

[ D ] 54.

5. Which of the following statements is NOT tree?

[ A ] Any form of property is subject to an estate, tax when transferred.

[ B ] Property tax provides a part of income for local government.

[ C ] There are a few kinds of sales taxes.

[ D ] Individuals and corporations both pay income taxes.

  短文賞析

本文介紹了税的歷史及税種。從古至今,各國的統治者曾經徵收過各種各樣奇怪的.税種。税種多可以分散納税壓力。不同的人納税負擔是不同的,因此三級政府有不同的税種,最為常見的就是所得税、財產税、銷售税、資產税、遺產税和禮物税。其中,所得税是聯邦收入的主要來源,最古老的税種是財產税。銷售税是向購買行為徵收的税。另外,每個人在死後轉移資產的時候,如果超過一定數量還要支付資產税。

  答案及解析

1.B【解析】由短文第一段中的“And according to legend,there was a Turkish ruler pay for the weal" and tear on his teeth.”。

2.B 【解析】由短文第二段中的“Different kinds of taxes help to spread the tax is why the three levels of government in this spreads the burden of taxes among more people.”。

3.B【解析】由短文第三段第一句“Income taxes are the main source of federal revenues.”。

4.C【解析】由短文倒數第二段可知美國只有四個州沒有import taxes。美國一共50個州,所以應該有46個有import taxes。

5.A【解析】由短文最後一段最後一句可知A不對。

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