2. 外语
  3. Everyone knows that taxation is necessary in a modern state: without it, it【C1】______not be possible to pay the soldiers and pol

Everyone knows that taxation is necessary in a modern state: without it, it【C1】______not be possible to pay the soldiers and pol

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问题     Everyone knows that taxation is necessary in a modern state: without it, it【C1】______not be possible to pay the soldiers and policemen who protect us; 【C2】______the workers in government offices who【C3】______our health, our food, our water, and all the other things that we cannot do for ourselves. 【C4】______taxation, we pay for things that we need just【C5】______we need somewhere to live and something to eat.
    But【C6】______everyone knows that taxation is necessary, different people have different ideas about【C7】______taxation should be arranged.
    In most countries, a direct tax on【C8】______, which is called income tax, 【C9】______. It is arranged in such a【C10】______that the poorest people pay nothing, and the percentage of tax grows【C11】______as the taxpayer’s income grows. In some countries, for example, the tax on the richest people【C12】______as high as ninety-five per cent!
     【C13】______countries with direct taxation nearly【C14】______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【C15】______ really have to pay the duties, in the【C16】______of higher prices. In some countries, 【C17】______, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is【C18】______but the poor people suffer most. If unnecessary things【C19】______jewels and fur coats are taxed, less money is obtained but the tax is【C20】______, as the rich pay it.
【C15】
选项 A、which
B、who
C、what
D、whom
答案B
解析 强调句题。句意为：当然，真正的纳税人是那些购买进口商品的男女顾客，他们以支付更高价格的方式缴纳关税。此处是强调句型it is…that…，it is和that之间是被强调的部分，当被强调的部分指人的时候，that改成who，这里强调的是men and women，所以选项[B]为答案。
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