英语专业四级真题语法完型填空题及解析

2013

英语专业四级真题语法、完型填空题及解析

【完形填空原文】

Everyone

knows

that

taxation

is

necessary

in

a

modern

state:

Without

it, it would not be possible to pay the soldiers and policemen who

protect us

；

nor the workers in government offices who look after

our health, our food, our water, and all the other things that we

cannot

do

for

ourselves

；

nor

the

ministers

and

members

of

parliament(

国会

)

who

govern

the

country

for

us.

By

means

of

taxation,

we pay for things that we need just as much as we need somewhere

to live and something to eat.

But

everyone

knows

that

taxation

is

necessary,

different

people

have

different

ideas about

how

taxation

should

be

arranged.

Should

each

person

have

to

pay

a

certain

amount

of

money

to

the

government

each

year Or should there be tax on things that people buy and sell If

the first kind of taxation is used, should everyone pay the same

tax,

whether

he

is

rich

or

poor

If

the

second

kind

of

tax

is

preferred,

should everything be taxed equally

？

In most countries, a direct tax on persons, which is called income

tax, exists. It is arranged in such a way that the poorest people

pay

nothing,

and

the

percentage

of

tax

grows

greater

as

the

taxpayer’s income grows. In England, for example, the tax on the

richest people goes up as high as ninety-five percent!

But

countries with direct taxation

nearly always have

indirect

taxation

too.

Many

things

imported

into

the

country

have

to

pay

taxes

or “duties”. Of course, it is the men and women who buy these

imported things in the shops who really have to pay the duties, in

the form of higher prices. In some countries, too, there is a tax

on

things

sold

in

the

shops.

If

the

most

necessary

things

are

taxed,

a lot of money is collected, but the poor people suffer most. If

unnecessary things like jewels and fur coats are taxed, less money

is got but the tax is fairer, as the rich pay it.

Probably

this

last

kind

of

indirect

tax,

together

with

a

direct

tax

on incomes which is low for the poor and high for the rich, is the

best arrangement.

【语法题真题及解析】

51. Facing the board of directors,he didn't

deny __________ breaking the agreement.

A. him B. it C. his D.

its

解析：本题考查动名词的逻辑主语。动名词可以有自 己的逻辑（意义）主

语，一般可以用名词所有格

Tom‘s，代 词宾格如

him

（口语）

，书面语情< /p>

况下一般用物主代词

his

，