39. A. which 　　　　　　　　 B. that 　　　　　　　　　 C. where 　　　　　　 D. whose

38. A. Recently 　　　　　 B. Lately 　　　　　　　 C. Later　　 　　 D. Immediately

37. A. write 　　　　　　　　 B. carve 　　　　　　　　 C. write on 　　　　 D. carve in

36. A. paper 　　　　　　　　 B. material 　　　　　　 C. wood 　　　　　　 D. cloth

19. What does the title “Taxes, Taxes, and More Taxes” imply?

A. Americans are not satisfied with the three types of taxes.

B. The three levels of government do not use the taxes in a right way.

C. Americans complain that taxes are too high.

D. Americans’ taxes are diverse and confusing.

Answers: 1~5 DBCBD 　6~10C AADB　11~15 ABDBC　 16~19 AAAA　　　　

18. Why should the American people usually pay three types of taxes?

A. There are three levels of government -federal, state and city -to support the United States.

B. There are three kinds of taxes to pay, They are graduated income tax, sales tax and property tax.

C. They earn different salaries: high, middle, and low

D. Tax laws in different states are different.

17. How do you understand the sentence “Americans do not have a corner on the ‘death’ market”?

A. It means that Americans, just like all other people, must die.

B. It means that Americans do not have a secret place to keep from death in their life.

C. It means that Americans are not good at doing business in the death market.

D. It means that there is no such place as a death market in the U. S.

16. We can learn from the text that ________.

A. OU courses are popular in Britain

B. money for learning must be paid off at one time

C. we can’t telephone the university during the night

D. people can’t be employed without finishing OU courses

E

Taxes, Taxes and More Taxes

Americans often say that there are only two things a person can be sure of in life; death and taxes. Americans do not have a corner on the “death” market, but many people feel that the United States leads the world with the worst taxes.

Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal (联邦), state, and city; therefore, there are three types of taxes.

Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government. The percentage varies (变化不同) form person to person. It depends on their salaries. The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person’s income increases. With the high cost of taxes people are not very happy on April 15, when the federal taxes are due.

The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item(项目) which you buy in that state. For example, a person might want to buy a packet of cigarettes for twenty -five cents. If there is a sales tax of eight percent in that state, then the cost of the cigarettes is twenty -seven cents. This figure includes the sales tax. Some states use income tax in addition to sales tax to raise their revenues (收入) . The state tax laws are diverse (多样) and confusing (混淆).

The third tax is for the city. This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise (国产) tax, which is charged on cars in a city. The cities use these funds (资金) for education, police and fire departments, public works and municipal (市政内) buildings.

Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. They often protest that the government uses their tax dollars in the wrong way. They say that it spends too much on useless and impractical programs. Although Americans have different views on many issues (问题) , they tend to agree on one subject: taxes are too high.

15. The Open University can supply you with _________.

A. a course for training you English　　　　　　　 B. a classroom and a library for study

C. different kinds of free instructions　　　　　　　　　　 D. different jobs to choose from

14. As a student of the Open University, you don’t need to ________.

A. buy any course materials 　　　　　　　　　 B. have lessons all the time at the university

C. choose which course to learn　　　　　　　 D. pay any money for your study