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1、2013英语专业四级真题语法、完型填空题及解析【完形填空原文】Everyoneknowsthattaxationisnecessaryinamodernstate:Withoutit,itwouldnotbepossibletopaythesoldiersandpolicemenwhoprotectus；northeworkersingovernmentofficeswholookafterourhealth,ourfood,ourwater,andalltheotherthingsthatwecannotdoforourselves；northeministersandmemberso
2、fparliament(国会)whogovernthecountryforus.Bymeansoftaxation,wepayforthingsthatweneedjustasmuchasweneedsomewheretoliveandsomethingtoeat.Buteveryoneknowsthattaxationisnecessary,differentpeoplehavedifferentideasabouthowtaxationshouldbearranged.Shouldeachpersonhavetopayacertainamountofmoneytothegovernm
3、enteachyear?Orshouldtherebetaxonthingsthatpeoplebuyandsell?Ifthefirstkindoftaxationisused,shouldeveryonepaythesametax,whetherheisrichorpoor?Ifthesecondkindoftaxispreferred,shouldeverythingbetaxedequally?Inmostcountries,adirecttaxonpersons,whichiscalledincometax,exists.Itisarrangedinsuchawaythatth
4、epoorestpeoplepaynothing,andthepercentageoftaxgrowsgreaterasthetaxpayer’sincomegrows.InEngland,forexample,thetaxontherichestpeoplegoesupashighasninety-fivepercent!Butcountrieswithdirecttaxationnearlyalwayshaveindirecttaxationtoo.Manythingsimportedintothecountryhavetopaytaxesor“duties”.Ofcourse,it
5、isthemenandwomenwhobuytheseimportedthingsintheshopswhoreallyhavetopaytheduties,intheformofhigherprices.Insomecountries,too,thereisataxonthingssoldintheshops.Ifthemostnecessarythingsaretaxed,alotofmoneyiscollected,butthepoorpeoplesuffermost.Ifunnecessarythingslikejewelsandfurcoatsaretaxed,lessmone
6、yisgotbutthetaxisfairer,astherichpayit.Probablythislastkindofindirecttax,togetherwithadirecttaxonincomeswhichislowforthepoorandhighfortherich,isthebestarrangement.【语法题真题及解析】51.Facingtheboardofdirectors,hedidn'tdeny__________breakingtheagreement.A.himB.itC.hisD.its解析：本题考查动名词的逻辑主语。动名词可以有自己的逻辑（意义）主语
7、，一般可以用名词所有格Tom‘s，代词宾格如him（口语），书面语情况下一般用物主代词his，their。本题选C，但我还是要吐槽，因为根本就不需要多此一举添加his,hedidn'tdenybreakingtheagreement完全正确，比原题要精简地道许多，从写作角度来看，his根本是多余的，当然纯粹考察语法的话选C。52.Xinchunreturnedfromaboardadifferentman.Theitalicized
