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 po

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

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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 taxpayer’s 【29】______  grows. In England, for example, the tax on he 【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】______  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.
【27】
选项 A、which
B、what
C、that
D、it
答案A
解析 空后的句子是一个非限制性定语从句，用来修饰“a direct tax on persons”，所以应当选which做引导词。
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