(A)

　　Americans often say that there are only two things a person can be sure of in life: death and taxes. Many people feel that the United States has the worst taxes in the world.

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

　　Salaried people who earn more than four to five thousand dollars per year must pay a certain part of their salaries to the federal government. The percentage varies for different people. It depends on their salaries. The federal government has a two?level income tax; that is, 15 or 28 percent. $17,850 is the cut?off. The tax rate is 15 percent below $17,850 and 28 percent above.

　　The second tax is for the state government: New York, California, or any of the other forty?eight 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 which people buy in the state. Some states use income tax and sales tax to raise their revenues(税收).

　　The third tax is for the city. This tax comes in two forms: property tax (residents who own a home have to pay taxes on it) and excise tax(货物税),which is collected on vehicles in a city. The cities use this money for education,police,public works, etc.

　　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 say that the government misuses their tax dollars. They all believe that taxes are too high in this country.

　　1. How much money does an American earning $40,000 per year pay to the federal government as income tax?

　　A. 28% of this income.

　　B. 15% of this income.

　　C. $17,850. D. $5,000.

　　2. What tax does an American have to pay to the city if he owns a car?

　　A. Property tax. B. Excise tax.

　　C. Income tax. D. Sales tax.

　　(B)

　　Overhead bridges are found in many parts of Beijing, especially in places where traffic is very heavy and crossing the road is dangerous.

　　The purpose of these bridges is to enable pedestrians(行人)to cross roads safely. Overhead bridges are used in very much the same way as zebra crossings. They are more efficient although less convenient because people have to climb up a long flight of steps. This is inconvenient especially to older people. When pedestrians use an overhead bridge,they do not hold up traffic. However,when they cross a busy road using a zebra crossing, traffic is held up, this is why the government has built many overhead bridges to help pedestrians and to keep traffic moving at the same time.

　　The government of Beijing has spent a large amount of money in building these bridges. For their own safety,pedestrians should be encouraged to use them instead of risking their lives by dashing across the road. Old people,however, may find it a little difficult to climb up and down the steps,but it is still much safer than walking across the road with all the danger of moving traffic.

　　Overhead bridges serve a very useful purpose. Pedestrians,both old and young,should make it a habit to use them. This will prevent unnecessary accidents and loss of life.

　　3. The underlined words "a zebra crossing" means "______".

　　A. a safe place across a road for pedestrians to walk across the road

　　B. a wild animal from Africa that looks like a horse with broad dark brown and white stripes on its body

　　C. a safe place across a road for zebra to walk across the road

　　D. a safe place across a road for children to play a game

　　4. Which of the following statements is true?

　　A. Overhead bridges are found in every part of Beijing.

　　B. Overhead bridges are only found in the centre of Beijing.

　　C. Overhead bridges are found in many parts of small cities in China.

　　D. Overhead bridges are found in places where traffic is heavy.

　　[答案与解析]

　　1. A。本题考查内容细节。第三段最后两句即本题答案出处。

　　2. B。本题也是考查内容细节。第五段即本题答案出处。

　　3. A。本题是猜测词义题。根据第二段前两句的句子大意，便可猜测出划线词语的意思。

　　4. D。本文第一段与选项D的意思一致。

　　(文/师雅巍；英语辅导报高三版2003-2004学年第30期；版权归英语辅导报社所有，独家网络合作伙伴新浪教育，未经许可，不得以任何形式进行转载。)