2. 外语
  3. Everyone knows that taxation is necessary in a modern state: 21 it, it would not be possible to pay the soldiers and policemen w

Everyone knows that taxation is necessary in a modern state: 21 it, it would not be possible to pay the soldiers and policemen w

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问题     Everyone knows that taxation is necessary in a modern state: 21 it, it would not be possible to pay the soldiers and policemen who protect us; 22 the workers in government offices who 23 our health, our food, our water, and all 24 things that we can not do for ourselves. By 25 of taxation, we pay for things that we need as 26 as we need somewhere to live and something to eat.
    In most countries, a direct tax on persons, 27 is called income tax, exists. It is arranged in such a way that the poorest people pay 28 , and the percentage of tax grows greater as the taxpayer’s 29 grows. In England, for example, the tax on the 30 peo-ple goes up as high as ninety-five percent!
    But countries with direct taxation nearly always have 31 taxation too. Many things imported into the country have to pay taxes or"duties". 32 , it is the men and women who buy the imported things in the shops who really 33 pay the duties, in the 34 of higher prices. In some countries, too, there is a tax 35 things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer 36. If unnecessary things like jewels and fur coats are taxed, 37 is obtained, but the tax is fairer, as the 38 pay it.
    Probably this last kind of indirect tax, 39 with a direct on incomes which is low for the poor and high for the rich, is 40 arrangement.
选项 A、which
B、what
C、that
D、it
答案A
解析 空后的句子是一个非限制性定语从句，用来修饰“a direct tax on persons”，所以应当选which做引导词。
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