2. 外语
  3. Everyone knows that taxation is necessary in a modern state: 【21】______ it, it would not be possible to pay the soldiers and

Everyone knows that taxation is necessary in a modern state: 【21】______ it, it would not be possible to pay the soldiers and

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问题       Everyone knows that taxation is necessary in a modern state:  【21】______   it, it would not be possible to pay the soldiers and policemen who protect us;  【22】______   the workers in government offices who  【23】______   our health, our food, our water, and all  【24】______   things that we can not do for ourselves. By  【25】______   of taxation, we pay for things that we need as  【26】______   as we need somewhere to live and something to eat.
      In most countries, a direct tax on persons,  【27】______   is called income tax, exists. It is arranged in such a way that the poorest people pay  【28】______   , and the percentage of tax grows greater as the tax-payer’s   【29】______   grows. In England, for example, the tax on the  【30】______   people goes up as high as ninety-five percent!
   But countries with direct taxation nearly always have  【31】______   taxation too. Many things imported  into the country have to pay taxes or"duties".   【32】______   ,it is the men and women who buy the imported things in the shops who really  【33】______   pay the duties, in the  【34】______   of higher prices. In some countries, too, there is a tax  【35】______   things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer  【36】______   . If unnecessary things like jewels and fur coats are taxed,  【37】______   is obtained, but the tax is fairer, as the  【38】______   l pay it.
     Probably this last kind of indirect tax,  【39】______   with a direct on incomes which is low for the poor and high for the rich, is  【40】______   arrangement.
【40】
选项 A、the best
B、the worst
C、good
D、better
答案A
解析 如果用good或是better，应该在这两个词前加冠词。这句的设想是实行阶梯式的税收制度 (依照个人收入，收入越高税率越高)，对奢侈品征收高额税金，也许这样才是两全之策。既考虑到了国家的税收收入，也照顾到了低收入人群的权益。
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