[外语类试卷]大学英语四级模拟试卷52及答案与解析.doc
《[外语类试卷]大学英语四级模拟试卷52及答案与解析.doc》由会员分享,可在线阅读,更多相关《[外语类试卷]大学英语四级模拟试卷52及答案与解析.doc(44页珍藏版)》请在麦多课文档分享上搜索。
1、大学英语四级模拟试卷 52及答案与解析 一、 Part I Writing (30 minutes) 1 For this part you are allowed 30 minutes to write a short essay entitled Overseas Studying. You should write at least 120 words according to the outline given below in Chinese 1. 目前出国留学现象很普遍 2. 形成这种现象的原因及不同人对此的看法 3. 我的观点 Overseas Studying 二、 Part
2、II Reading Comprehension (Skimming and Scanning) (15 minutes) Directions: In this part, you will have 15 minutes to go over the passage quickly and answer the questions attached to the passage. For questions 1-7, mark: Y (for YES) if the statement agrees with the information given in the passage; N
3、(for NO) if the statement contradicts the information given in the passage; NG (for NOT GIVEN) if the information is not given in the passage. 2 All Kinds of Taxes Throughout history taxes have been imposed on many unusual things such as hats, beds, baths, marriages, and funerals. At one time Englan
4、d imposed a tax on sunlight by collecting from every household with six or mom windows. And according to legend, there was a Turkish ruler who collected a tax each time he dined with one of his subjects. Why? To pay for wear and tear of his teeth! In a democracy, one of the most difficult decisions
5、governments have to make is what kinds of taxes to collect. It is doubtful whether lawmakers could design a tax that would meet with everyones approval. On the other hand, a tax that is not acceptable to most people could prove politically unpopular. Those responsible for enacting(制定 ) the tax might
6、 be replaced at the next election. Different kinds of taxes help to spread the tax burden. Anyone who pays a tax is said to “bear the burden“ of the tax. The burden of a tax may fall more heavily on some persons than on origins. That is why the three levels of government in this country use several
7、kinds of taxes. This spreads the burden of taxes among more people. From the standpoint of their use, the most important taxes are income taxes; property taxes; sales taxes; and estate, inheritance, and gift taxes. Some are used by only one level of government; others by two or even all three levels
8、. Together these different taxes make up what is called our tax system. Income taxes are the main source of federal revenue. The federal government obtains more than three-fourths of its revenue from income taxes. As its name indicated, an income tax is a tax on earnings. Both individuals and busine
9、ss corporations pay a federal income tax. The oldest tax used in the United States today is the property tax. It provides most of the income for local governments. It provides at least a part of the income for all but a few states. It is net used by the federal government. A sales tax is a tax on pu
10、rchases. Most people living in the United Sates know about sales taxes since they are used in all but four states. Actually there are several kinds of sales taxes, but only three of them are important. They are general sales taxes, excise taxes(货物税 ), and import taxes. Other three closely related ta
11、xes are estate, inheritance and gift taxes. Everything a person owns, including both real and personal property, makes up his or her estate. When someone dies, ownership of his or her property or estate passes to one or more individuals or organizations. Before the property is transferred, however,
12、it is subject to an estate tax if its value exceeds a certain amount. An inheritance is property, money, or securities received by one person from the estate of another person following that persons death. An inheritance tax is a tax based on the value of an inheritance. The person who receives the
13、inheritance pays the tax. Again, an inheritance is taxed only if its value is more than a certain amount. A person might give away most of his or her money and property before death to avoid estate and inheritance taxes. He or she might, except for one thing the gift tax. A gift tax is imposed on an
14、y gift of property, money, or securities that is valued over a certain amount. The federal government imposes both estate and gift taxes. Most states use the inheritance tax. A few use the estate tax in addition or instead. At least 12 states collect gift taxes. As you already know, the earnings of
15、most workers are taxed to pay for retirement, survivors, and disability insurance(退休、抚恤和伤残保险金 ). This is better known as the social security tax. It should not be confused with the income tax which is also a tax on earnings. Social security taxes are used for a specific purpose. Income taxes are use
16、d for many purposes. Some people claim that the social security tax is not really a tax but an insurance premium(额外费用 ). It is compulsory(强制性的 ), however. And the money is used to pay for benefits received from government; That is why it is called a tax. The purpose of taxes is to provide revenue. O
17、ne way to judge a tax, therefore, would be on the basis of how much revenue it provides. But there are other factors that must be considered. Is it a fair tax? Is it easy to collect? Is it direct? Does it have harmful economic effects? A tax should be fair. When it comes to taxes, fairness is very i
18、mportant. A tax is usually considered fair if it is imposed on each person according to his or her ability to pay. When applied to taxes, the term “easy to collect“ has several meanings. One is that the tax should be easy to en- force. If people can find ways to get out of paying a tax without being
19、 caught, it is not easy to enforce. “Easy to collect“ also means that the tax should not be expensive to collect. Another thing “easy to collect“ means is that payment of taxes should be convenient. Taxpayers shoed not be put to a lot of trouble or additional expense to pay their taxes. A tax should
20、 be direct. Tim person on whom a tax is imposed is not always the one who actually pays it. The reason is that some taxes can be shifted. The person taxed is able to pass on the tax to someone else. A tax that can be shifted to someone else is called an indirect tax. A tax that cannot be shifted is
21、a direct tax. There are two reasons why it is better if taxes are direct rather than indirect. One is that a direct tax can be based more nearly on ability to pay. Another reason direct taxes are better than indirect taxes is that people know they are paying them. When people know how much tax they
22、pay, they are likely to take an interest in how their tax money is spent. This is important in a democracy where citizens are able to influence the decisions of government. The Uffited States ranks near the top among nations that rely on direct taxes, it is close to the bottom on its use of indirect
23、 taxes. 2 The passage introduces some kinds of taxes and the factors to judge a tax. ( A) Y ( B) N ( C) NG 3 If a tax is not accepted by most people, it will be modified next year. ( A) Y ( B) N ( C) NG 4 In the United States, all kinds of taxes are used by the federal government. ( A) Y ( B) N ( C)
24、 NG 5 It is the federal government that collects the property tax which provides income for it. ( A) Y ( B) N ( C) NG 6 Only four states in the United States do not use sales tax which include general sales taxes, excise taxes, and import taxes. ( A) Y ( B) N ( C) NG 7 A person who receives the inhe
- 1.请仔细阅读文档,确保文档完整性,对于不预览、不比对内容而直接下载带来的问题本站不予受理。
- 2.下载的文档,不会出现我们的网址水印。
- 3、该文档所得收入(下载+内容+预览)归上传者、原创作者;如果您是本文档原作者,请点此认领!既往收益都归您。
下载文档到电脑,查找使用更方便
2000 积分 0人已下载
下载 | 加入VIP,交流精品资源 |
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 外语类 试卷 大学 英语四 模拟 52 答案 解析 DOC
