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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；nor
2、theministersandmembersofparliament(国会)whogovernthecountryforus.Bymeansoftaxation,wepayforthingsthatweneedjustasmuchasweneedsomewheretoliveandsomethingtoeat.Buteveryoneknowsthattaxationisnecessary,differentpeoplehavedifferentideasabouthowtaxationshouldbearranged.Shouldeachpe
3、rsonhavetopayacertainamountofmoneytothegovernmenteachyear?Orshouldtherebetaxonthingsthatpeoplebuyandsell?Ifthefirstkindoftaxationisused,shouldeveryonepaythesametax,whetherheisrichorpoor?Ifthesecondkindoftaxispreferred,shouldeverythingbetaxedequally?Inmostcountries,adirectta
4、xonpersons,whichiscalledincometax,exists.Itisarrangedinsuchawaythatthepoorestpeoplepaynothing,andthepercentageoftaxgrowsgreaterasthetaxpayer’sincomegrows.InEngland,forexample,thetaxontherichestpeoplegoesupashighasninety-fivepercent!Butcountrieswithdirecttaxationnearlyalways
5、haveindirecttaxationtoo.Manythingsimportedintothecountryhavetopaytaxesor“duties”.Ofcourse,itisthemenandwomenwhobuytheseimportedthingsintheshopswhoreallyhavetopaytheduties,intheformofhigherprices.Insomecountries,too,thereisataxonthingssoldintheshops.Ifthemostnecessarythingsa
6、retaxed,alotofmoneyiscollected,butthepoorpeoplesuffermost.Ifunnecessarythingslikejewelsandfurcoatsaretaxed,lessmoneyisgotbutthetaxisfairer,astherichpayit.Probablythislastkindofindirecttax,togetherwithadirecttaxonincomeswhichislowforthepoorandhighfortherich,isthebestarrangem
7、ent.【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，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
8、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
