PETS

第21题单选修改

阅读下列短文,回答{TSE}题目.

It is often difficult for a man to be quite sure what tax he ought to pay to the government because it depends on so many different things：whether the man is married；how many children he has；whether he supports any relations；how much he earns；how much interest he receives；how much he has spent on his house during the year，and SO on and SO forth.All this makes it difficult to decide exactly how much the tax is.

There was a certain artist who was always very careful to pay the proper amount.

One year，after posting his check as usual，he began to wonder if he had paid enough，and after a lot of work，with a pencil and paper，he decided that he had not.He believed that he owed the government something.

He was just writing another check to send to the tax-collector when the postman dropped a letter into the box at the front door.Opening it，the artist was surprised to find inside it a check for five pounds from the tax—collector.The official explmned that too much had been paid，and that therefore the difference was now returned to the taxpayer.

{TS} It is mentioned in the passage that one has to pay tax according__________.

A．how much education one has received

B．whether one is single or married

C．how old one’s children are

D．where one lives

参考答案：B

参考解析： 参考译文

一个人往往很难确切地知道他应该向政府交多少税。交税的金额由很多方面决定：是否已婚、孩子的多少、是否要资助亲戚、挣多少钱、能得到多少利息以及每年在房子上花费多少钱等等。所有这些方面使得很难决定税款的确切数额。有个艺术家，他总是很小心地缴纳合适的税款数额。有一年，他照例邮寄了纳税支票后，却开始怀疑自己是否交足了税额。用纸笔经过一番计算后，他认为自己没有交够，还欠政府一些钱。

但是正在他写另一张缴税支票时，邮递员在他前门的邮箱里放了一封信。打开后，艺术家惊奇地发现原来是税务官寄来的5镑的支票。税务官解释说，他的税额交多了，因此，多余的税款现在要退还纳税人。

答案及解析

B【解析】事实细节题。题干意为“文章提到，一个人应该根据什么来缴税?”由文章的第一段第一句话看出，一个人所缴税款是由很多方面决定的。whether the man is married是其中的一项。所以正确的答案为B。

第22题单选修改

The underlined word“proper”in the second paragraph means__________.

A．small

B．big

C．right

D．wrong

参考答案：C

参考解析：C【解析】词语释义题。题干意为“第二段第一行‘proper’的意思是什么?”“proper”的意思是“适当的，合适的”。由文章的最后两段可知，艺术家担心自己这次缴税不够，打算再次补交。所以他以前交的都是合适的。所以正确的答案为C。

第23题单选修改

After a lot of work，the artist thought.that：he had paid the government__________.

A．less tax than he should have

B．more tax than he should have

C．as much tax as usual

D．just enough tax

参考答案：A

参考解析：A【解析】事实细节题。题干意为“经过计算后，艺术家认为这次他缴纳的税款如何?”从文章的第三段内容可知，He believed that heowed the govemment something．根据意思，他认为自己仍欠政府的钱，缴纳的应该比实际缴的多。所以正确的答案为A。

第24题单选修改

Why did the tax-collector send a letter to the artist?

A．To send him a new tax form.

B．To return the money over-paid.

C．To remind him of paying the tax.

D．To explain the rules of tax-paying.

参考答案：B

参考解析：B【解析】推理判断题。题干意为“为什么税务官给艺术家寄一封信?”由文章的最后一句话可知，too much had been paid，他的税额交多了，因此，多余的税款现在退还纳税人。所以正确的答案为B。

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PETS考试报名/全国英语等级考试报名时间

2017年全国公共英语考试(PETS)介绍

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