2017英语等级考试pets五级阅读日常试题训练

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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.

　　短文赏析

本文介绍了税的历史及税种。从古至今，各国的统治者曾经征收过各种各样奇怪的.税种。税种多可以分散纳税压力。不同的人纳税负担是不同的，因此三级政府有不同的税种，最为常见的就是所得税、财产税、销售税、资产税、遗产税和礼物税。其中，所得税是联邦收入的主要来源，最古老的税种是财产税。销售税是向购买行为征收的税。另外，每个人在死后转移资产的时候，如果超过一定数量还要支付资产税。

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】由短文倒数第二段可知美国只有四个州没有import taxes。美国一共50个州，所以应该有46个有import taxes。

5.A【解析】由短文最后一段最后一句可知A不对。