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  Why must we pay taxes? The answer is that the government needs money for many things, for example to pay its soldiers, sailors and airmen, to build roads, bridges, offices, schools, etc and I to buy goods from abroad; and only the people of the country can supply the money. One of the most important taxes is income-tax which a person pays according to the amount of his income. Whether he is a merchant, a doctor, a lawyer, a shopkeeper, a miner, or anything else. This is called a “direct”tax, because it is paid in money direct to the government.

  Another tax is paid on goods such as watches, jewellery, new clothes, tobacco, wine, etc, when they are brought into a country. Such a tax is paid as part of the price of these goods if they are later sold in shops. We call it “indirect”tax, because it is paid indirectly through the shopkeeper.

  People usually complain about having to pay taxes, but they forget that the money is spent on things that they and their families need. We need policemen to catch thieves, to see that men obey the laws, to direct traffic, etc, and they must be paid what they earn; children need education and there must be school and teachers; we want our streets to be kept clean, and the wages of men who do this kind of work have to be paid. Above all, the country must always be ready to de-fend itself against attacking enemies, and we cannot have an army without paying for it.

  Taxes, therefore, cannot be avoided. We buy our own food and clothes and pay for our own amusements; but, there are several things that the State finds the money for, and that are necessary for us if our society is to continue. We have no real cause to complain, therefore, when we are asked to supply money to be spent for the good of ourselves and for our fellow-citizens.

1.Indirect tax means ________.

[  ]

A.tax that one pays direct to the government

B.tax that is not paid directly to the government

C.tax that is paid as an extra amount added to the price of certain goods

D.Both B and C

2.Which of the following is right?

[  ]

A.Taxes are paid to the sellers.

B.Income-tax is an indirect tax.

C.The tax on new clothes is paid in money direct to the government.

D.Tax is amount of money that you have to pay to the government so that it can pay for public services.

3.People have no real reason to complain about having to pay taxes because ________.

[  ]

A.some shopkeepers are very rich

B.they need money to buy goods from abroad

C.their children need education

D.the money is spent on things that they and their families need

4.“Taxes cannot be avoided”means ________.

[  ]

A.people have to pay taxes to the government

B.you do not have to pay tax on some goods

C.soldiers do not have to pay taxes

D.all goods have to be taxed

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阅读理解

  Visitors to Switzerland usually include Basel in their list of cities to visit. It has a population of over350 000, the majority of whom speak German. However, it is considered a kind of international city, because it stands at the point where three countries meet. Many visitors go to the place in the city where a small three side marker stays?   France on one side, Germany on another, and Switzerland on the third. The Rhine, which divides the city, becomes wide and deep enough just at this point for ships to sail all the way up to the North Sea. Basel is quite an old city, too, having risen five centuries ago. The University Basel was founded in 1860, and it is well-known today.

  

  

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[  ]

                          
  

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[  ]

        

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阅读理解

  A few days ago I asked my son's governess(女家庭教师)Julia to come into my study.“Be seated, Julia,”I said, “Let's settle our accounts.I guess you most likely need some money, but maybe you're too polite to mention it.Now then, we agreed on thirty dollars a month…”

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[  ]

A.

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shyness when talking about money

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The writer said, “Is it possible in this world to be without teeth and claws?” He was actually telling the governess ________.

[  ]

A.

to be more aggressive(侵略的)

B.

to be more careful in her work

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to protect her right

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[  ]

A.

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B.

his worry about Julia's future

C.

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D.

his sympathy(同情)for the mental state of the weak

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From the story, we can tell that Julia's employer was ________.

[  ]

A.

greedy(贪婪)but honest

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ill - tempered but warm - hearted

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strict but forgiving

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阅读理解。
     CBC is a famous air company which has over twenty planes carrying passengers and goods, flying
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          ONSUMER COMPLAINTS RECEIVED BY THE CBC   
Category                 1998    1999                                                                                             (percent)  (percent)   
Flight problems…………………………………   20.0%    22.1%   
Baggage …………………………………………  18.3%    21.8%   
Customer service ………………………………   13.1%    11.3%   
Over sales of seats ……………………………… 10.5%    11.8%   
Refund problems ………………………………   10.1%     8.1%   
Fares ……………………………………………   6.4%      6.0%   
Reservations and ticketing ………………………  5.8%      5.6%   
Tours ……………………………………………  3.3%    2.3%   
Smoking …………………………………………  3.2%      2.9%   
Advertising ………………………………………  1.2%    1.1%   
Credit ……………………………………………  1.0%      0.8%   
Special passengers ………………………………  0.9%      0.9%   
Other ……………………………………………   6.2%      5.3%   
Total                     100.%      100.%    
Total Number of Complaints               22,988    13,278 49
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[     ]
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A. I only   
B. II only   
C. I and II only   
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