Everyone knows that taxation is necessary in a modern state: without it, it (31) ___C___ not be possible to pay the soldiers and policemen who protect us; (32) ___B___ the workers in government offices who (33) ___A___ our health, our food, our water, and all the other things that we cannot do for ourselves. (34) ____C__ taxation, we pay for things that we need just (35) ___B___ we need somewhere to live and something to eat.

But (36) ___D__ everyone knows that taxation is necessary, different people have different ideas about (37) ___A___ taxation should be arranged.

In most countries, a direct tax on (38) ___C___, which is called income tax, (39) ___B___. It is arranged in such (40) ___D___ that the poorest people pay nothing, and the percentage of tax grows (41) ___B___ as the taxpayer’s income grows. In some countries, for example, the tax on the richest people (42) ___C__ as high as ninety-five per cent!

(43) ___D___ countries with taxation nearly (44) ___B___ have indirect taxation too. Many things imported into the country have to pay taxes or “duties.” Of course, it is the men and women who buy these imported things in the shops (45) ____B__ really have to pay the duties, in the (46) ____D__ of higher prices. In some countries, (47) ___C___, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is (48) ___A___ but the poor people suffer most. If unnecessary things (49) ___D___ jewels and fur coats are taxed, less money is obtained but the tax is (50) ___B___, as the rich pay it.

31.　A. can B. may C. would D. could

32. A. neither B. nor C. never D. not

33. A. look after B. look over C. look into D. look through

34. A. In accordance with B. With reference to C. By means of　 D. On account of

35. A. as well as B. as much as C. as such as D. as good as

36. A. if B. when C. as D. though

38. A. communities B. sectors C. persons D. classes

39. A. remains B. exists C. stays D. happens

40. A. measure B. method C. form D D. way

41. A. more B. larger C. quicker D. speedier

42. A. grows up B. increases up C. goes up D. lifts up

43. A. And B. Consequently C. Similarly D. But

44. A. almost B. always C. often D. periodically

45. A. which B. who C. what D. whom

46. A. manner B. way C. means D. form

47. A. either B. also C. too D. often

48. A. collected B. borrowed C. saved D. lent

49. A. as B. for C. alike D. like

50. A. heavier B. fairer C. finer D. better