阅读填空模拟训练·附详解(01)

 阅读短文，根据所读内容在文后1—10的空格里填上适当的单词或短语。每空不超过3个单词。

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

Salaried people who earn more than four thousand dollars per year must pay a certain part of their salaries to the federal government, and the money is used to fund state workforce agencies. The percentage varies for different people. It depends on their salaries. The federal government has 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, including income tax and sales tax. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower, varying from 6% to 12%. Other states have a sales tax, which is a percentage charge to any item which people buy in the state. Some states use income tax and sales tax to raise their revenues.

The third tax is for the city. This tax comes in two forms: One is property tax (residents who own a house have to pay taxes on it). The other is excise tax, which is collected on vehicles in a city. The cities use this money for education, police, public works, etc.

Since Americans pay such high taxes, they often feel that they are working one day each.

答案与解析：

1. Types of taxes。根据文章第2段的内容和表格中同一竖栏中的 federal tax和city tax可推知答案。

2. State tax。根据文章第2段的内容和本空前后的federal tax和city tax可推知答案。

3. income above $17, 850。根据第3段中的The federal government has 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，同时结合本空下一栏中 income below $17850这一表达方式可推知答案。

4. sales tax。根据第4段中的The second tax is for the state government: New York, California, or any of the other forty-eight states, including income tax and sales tax 和本空前面的 income tax可知答案。

5. property tax。根据第5段内容可知答案(from www.nmet168.com)。

6. 15%。根据第3段中的The federal government has 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可知答案。

7. unknown。文章并未提及excise tax 的税率，同时结合本空上面的两个unknown可知此处应填unknown。

8. those who have an income above 4000 dollars。根据第3段内容可知答案。

9. those who have a house。根据第5段中的…residents who own a house have to pay taxes on it 可知答案。

10. those who have vehicles。根据第5段中的The other is excise tax, which is collected on vehicles in a city以及表格中本栏其他项的表达表式，可知此处应填空 those who have vehicles。