2017英语专四完形填空模拟练习题（25）

2017英语专四完形填空模拟练习题（25）

　　The Fair Tax (交易税) is a proposal to abolish the Internal Revenue Service (国税局). It throws out all existing federal taxes and replace them with a 30% nationwide retail sales tax, which would __1__ about as much as income taxes, payroll taxes, excise taxes and the lot do now.

　　The Fair Tax got__2__ like this, Linbeck said: Three old rich men in Houston talked over lunch in 1995 about what they could do to leave the country better off before they died. They hit on reforming the tax system, and in __3__ simplifying it, as a worthy goal. "I've been a __4__ of the complexity of the tax code," is how Linbeck puts it.

　　The main idea behind shifting taxation in this direction is to remove the burden on investment and production and place it all on consumption, __5__ probably stimulating long-run growth and exports. Lindbeck also argues that with the payroll tax gone; low-income workers will stand a much better chance of saving up money and rising out of __6__ . This was a reference to the work of W. Michael Cox, chief economist of the Federal Reserve Bank of Dallas. Consumption is wealth, the argument goes, which makes a consumption tax the fairest kind of tax.

　　One big catch is that the Fair Tax would __7__ lower tax rates on those with the highest incomes. Linbeck had an interesting if not entirely convincing to me, at least response when I brought that up. "I don‘t know many poor people that buy a G5. The best indicator of people‘s well-being is what they __8__ and how they spend it."

　　All in all, it's an extremely __9__ plan — Steve Forbes' flat tax was a similar attempt to shift taxes onto consumption, but would have left most of the __10__ tax structure intact. It's fair to object to it as simply too important for our political system to handle.

　　【答案解析】

　　1 正确答案：C | raise

　　考查词汇。句子不完整，缺谓语动词，可以判断需要选择一个动词，句子的意思是：零售税的涨幅将和收入所得税等其他税收一样多。因此正确答案为C raise。

　　2 正确答案：A | initiated

　　考查词汇。根据句子结构可知，get为系动词，后跟过去分词或形容词构成完整的谓语动词，句子的意思是：交易税是这样开始的。因此正确答案为A initiated。

　　3 正确答案：D | particular

　　考查短语。句子结构完整，可以判断需要选择一个短语修饰simplifying，句子的意思是：他们突然想到可以通过改革税收制度，尤其是简化这个制度来达到目标。因此正确答案为D particular。

　　4 正确答案：K | beneficiary

　　考查词汇。由空格前的冠词可知，空格处需要填一个名词，句子的意思是：我在解码税收密码方面是个慈善家。因此正确答案为K beneficiary。

　　5 正确答案：H | therefore

　　考查词汇。根据上下文可知，空格前后句呈因果关系，可以判断需要选择一个表示原因的副词，句子的意思是：转变税收方向的目的是为了减轻投资和生产领域的负担，并将这样的负担转移到消费上，从而刺激长期生产与出口。因此正确答案为H therefore。

　　6 正确答案：G | poverty

　　考查词汇。根据and并列结构可知，save up后跟名词，可以判断rise out of后也需要选择一个名词，句子的意思 是：低收入人群可以更好地攒钱并脱贫。因此正确答案为G poverty。

　　7 正确答案：O | dramatically

　　考查词汇。句意完整，根据空格后的动词可以判断需要选择一个副词，句子的意思是：交易税可以显著降低针对高收入人群的税率。因此正确答案为O dramatically。

　　8 正确答案：M | spend

　　考查词汇。从句缺谓语动词，可以判断需要选择一个动词，句子的意思是：人们花什么和怎么花。因此正确答案为M spend。

　　9 正确答案：E | radical

　　考查词汇。根据空格后的名词plan可知需要选择一个形容词，句子的意思是：总而言之，这是一项非常彻底的计划。因此正确答案为E radical。

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