[外语类试卷]大学英语四级模拟试卷832及答案与解析.doc
《[外语类试卷]大学英语四级模拟试卷832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832及答案与解析.doc(45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 832及答案与解析 一、 Part I Writing (30 minutes) 1 Should New Graduates Lower Job Expectations? 1面对严峻的就业形势,很多人认为新毕业的大学生应该降低他们对自己职业的期望值 2但另一些人持反对意见 3我的看法 二、 Part II Reading Comprehension (Skimming and Scanning) (15 minutes) Directions: In this part, you will have 15 minutes to go over the passage
2、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 (for NO) if the statement contradicts the information given in the passage; NG (for NOT GIVEN) if the information is not given in the pa
3、ssage. 1 In the United States, when you get your paycheck at the end of the first pay period at a new job, its always interesting to see your net pay. Most of us expect more than we get. By the time you get your check, it has been cut up like a pizza, with several entities taking a piece of the pie.
4、 The entities that take money differ from person to person, company to company and state to state. However, almost every income earner has to pay federal income tax. Taxes in Early America Taxes have always left a sour taste in the mouth of American citizens. This national hatred for taxes dates bac
5、k to the tax burden placed on the American colonies by Great Britain. Colonists were taxed for every consumer goods, from tea and tobacco to legal documents. This “taxation without representation“ led to many revolts, such as the Boston Tea Party, in which colonists dumped tea into the Boston Harbor
6、 rather than pay the tax on it. Although the American colonists fought for independence from British rule and British taxes, once the United States government formed, its main source of revenue was derived from placing customs and excise taxes on the same items that were taxed by Great Britain. In 1
7、812, in an effort to support an expensive war effort, the U.S. government imposed the first sales tax, which was placed on gold, silverware, jewelry and watches. In 1817, internal taxes were terminated and the government relied on tariffs to support itself. It wasnt until 1862 that the United States
8、 imposed the first national income tax. To support the Union Army, Congress passed tax laws in both 1861 and 1862. The office of Commissioner of Internal Revenue was established by the Tax Act of 1862, which stated that the commissioner would have the power to levy and collect taxes. The office was
9、also given the authority to seize property and income in order to enforce the tax laws. These powers remain pretty much the same today, although the IRS (Internal Revenue Service) will tell you that enforcement tactics have been toned down a bit. In 1863, the federal government collected the first i
10、ncome tax. This graduated tax was similar to the income tax we pay today. Those who earned $ 600 to $ 10,000 per year paid at a rate of 3 percent. A higher rate was paid by those who earned in excess of $ 10,000. A fiat-rate tax was imposed in 1867. Five years later, in 1872, the national income tax
11、 was abolished altogether. Inspired by the Populist Partys 1892 campaign, Congress passed the Income Tax Act of 1894. This act taxed 2 percent of personal income that was more than $ 4,000, which only affected the wealthiest citizens. The income tax was short-lived, .as the U.S. Supreme Court struck
12、 it down only a year after it was passed. The justices wrote that, in their opinion, the income tax was unconstitutional because it failed to abide by a Constitutional guideline. This guideline required that any tax levied directly on individuals must be levied in proportion to a states population.
13、In 1913, the income tax became a permanent part of the U. S. government. Congress avoided the constitutional roadblock mentioned above by passing a constitutional amendment. The 16th Amendment reads, “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, wi
14、thout apportionment among the several states, and without regard to any census or enumeration.“ Alternative: Flat Tax Or National Sales Tax Since the 16th amendment was passed in 1913, there has been no shortage of people proposing new tax systems since then. If you follow presidential campaigns, th
15、ere are usually talks from some of the candidates on revising the tax system. Heres a quick look at two of these alternative tax plans. The Flat Tax We currently use a marginal tax system, also called a graduated tax, in which the percentage you pay in taxes varies based on your income. Under a flat
16、 tax system, you pay a flat rate on your income. In other words, there is a single tax bracket for all taxpayers. A common percentage thrown out for a flat-tax system is 17 percent. This is the rate proposed by former presidential candidate Steve Forbes and U.S. Representative Dick Armey. Supporters
17、 of a flat-tax system say that it would do away with the complicated tax code and tax forms. The flat tax would need only one form, about the size of a postcard and consisting of only 10 lines. You would merely add up wage, salary and pension income, subtract any personal allowances and pay 17 perce
18、nt of your taxable income. Deductions and credits would be eliminated under this type of plan. Critics of the flat tax say that it would favor the wealth and could put a higher tax burden on those who make less money. Under Dick Armeys proposed flat tax, any family with a taxable income less than $
19、36, 800 would pay no taxes. However, it would raise the taxes of some people who now may pay only 15 percent in taxes. The group who would benefit the most is wealthy Americans who now pay upward of 33 percent in federal income tax. The National Sales Tax Even more controversial than the flat tax is
20、 the idea of abolishing the federal income tax entirely by abolishing the 16th amendment. In place of an income tax, some propose the use of a national sales tax. Alan Keyes, who ran unsuccessfully for the 2000 Republican presidential nomination, is one of the biggest supporters of doing away with a
21、 federal income tax. He believes that we could finance the government through sales taxes, tariffs and duties. Keyes has argued that a national sales tax would put more money back into the pockets of the consumers, letting them decide how to spend their own money. He says that the income tax should
22、be replaced with the kind of taxes that people already pay. This plan would do away with the IRS and any need for a tax code. Opponents have said that replacing the income tax with a national sales tax would put a heavy burden on the less wealthy, who buy a lot of the products that would be taxed. T
23、hey say that in order for a national sales tax to be fair, it would have to be applied to the purchase of stocks and bonds in addition to consumer goods. Another problem facing a national sales tax is that it would probably double the current taxes on consumer goods, and could force local and state
24、governments to initiate or increase state income taxes. 2 Angered by “Taxation without representation“, the people living in the American colonies, led by the Populist leader George Washington, rose against the British rule in the 1th century. ( A) Y ( B) N ( C) NG 3 The first sales tax in the Unite
- 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 832 答案 解析 DOC
