1、大学英语六级模拟试卷 58及答案与解析 一、 Part I Writing (30 minutes) 1 For this part, you are allowed 30 minutes to write a short essay entitled Urbanization. You should write at least 150 words following the outline given below: 1. 有人认为城市化进程是一件好事 2. 有人却认为城市化进程 给我们带来了很多负面影响 3. 在我看来 Urbanization 二、 Part II Reading Com
2、prehension (Skimming and Scanning) (15 minutes) Directions: In this part, you will have 15 minutes to go over the passage quickly and answer the questions attached to the passage. For questions 1-4, mark： Y (for YES) if the statement agrees with the information given in the passage; N (for NO) if th
3、e statement contradicts the information given in the passage; NG (for NOT GIVEN) if the information is not given in the passage. 2 Income Taxes We generally dont think much about taxes except during the annual tax season. Its probably the most dreaded time of the year for millions of Americans, yet
4、we circle it on our calendars along with holidays and birthdays. But little joy is connected to April 15, which is the deadline for filing tax forms. The American tax system is a huge machine with a tax code that seems more complex than rocket science. In this article, we will take a look at the his
5、tory of income taxes in the United States, examine the process of individual income taxation. Taxes in Early America Taxes have always left a sour taste in the mouth of American citizens. This national hatred for taxes dates hack to the tax burden placed on the American colonies by Great Britain. Co
6、lonists were taxed for every consumer good, from tea and tobacco to legal documents. This “taxation without representation“ led to many revolts, such as the Boston Tea Party, in which colonists dumped tea into the Boston Harbor rather than pay the tax on it. Although the American colonists fought fo
7、r independence from British rule and British taxes, once the United States government formed, its main source of revenue was derived from placing customs and excise taxes on the same items that were taxed by Great Britain. In 1812, in an effort to support an expensive war effort, the U.S. government
8、 imposed the first sales tax, which was placed on gold, silverware, jewelry and watches. In 1817, internal taxes were terminated and the government relied on tariffs to support itself. It wasnt until 1862 that the United States imposed the first national income tax. To support the Union Army, Congre
9、ss passed tax laws in both 1861 and 1862. The office of Commissioner of Internal Revenue was established by the Tax Act of 1862, which stated that the commissioner would have the power to levy and collect taxes. The office was also given the authority to seize property and income in order to enforce
10、 the tax laws. These powers remain pretty much the same today, although the Internal Revenue Service (IRS) will tell you that enforcement tactics have been toned down a bit. The First Income Tax In 1863, the federal government collected the first income tax. This graduated tax was similar to the inc
11、ome tax we pay today. Those who earned $600 to $10,000 per year paid at a rate of 3 percent. A higher rate was paid by those who earned in excess of $10,000. A flat-rate tax was imposed in 1867. Five years later, in 1872, the national income tax was repealed(撤销 ) altogether. Spurned on by the Populi
12、st Partys 1892 campaign, Congress passed the Income Tax Act of 1894. This act taxed 2 percent of personal income that was more than $ 4,000, which only affected wealthiest citizens. The income tax was short-lived, as the U.S. Supreme Court struck it down only a year after it was enacted. The justice
13、s wrote that, in their opinion, the income tax was unconstitutional because it failed to abide by a constitutional guideline. This guideline required that any tax levied directly on individuals must be levied in proportion to a states population. In 1913, the income tax became a permanent part of th
14、e U.S. government. Congress avoided the constitutional roadblock mentioned above by passing a constitutional amendment. The 16th Amendment reads, “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and with
15、out regard to any census or enumeration(列举 ).“ The 16th Amendment gave the government the power to levy taxes on individuals regardless of state population. The Underwood Tariff Act of 1913 included an income-tax section that initiated the system we use today. During World War II, the federal govern
16、ment began withholding taxes, also known as the pay-as-you earn taxation system. This gave the government the steady flow of money needed to finance the war effort. The Tax Process Today, the American tax system can be likened to a perpetual motion machine. While most Americans tend to only think ab
17、out the tax system and the IRS as the month of April approaches, its actually a never-ending process. Lets take a look inside the tax system and examine its various steps. For our purposes, a good way to explain how the system works is to watch one American income earner lets call him Joe as he goes
18、 through a year of the American tax process. The tax process begins when Joe starts his new job. He and his employer agree on his compensation, which will be figured into his gross income at the end of the year. One of the first things he has to do when hes hired is fill out all of his tax forms, in
19、cluding a W-4 form, The W4 form lists all of Joes withholding allowance information, such as his number of dependents and childcare expenses. The information on this form tells your employer just how much money it needs to withhold from your paycheck for federal income tax. The IRS says that you sho
20、uld check this form each year, as your tax situation may change from year to year. Once Joe is hired and given a salary, he can estimate how much he will pay in taxes for the year. Heres the formula. Start by assessing gross income, which includes work income, interest income, pension and annuities(
21、养老金 ). Subtract any adjustments (examples: alimony(赡养费 ), retirement plans, interest penalty on early withdrawal of savings, tax on self-employment, moving expenses, education loan interest paid). The difference is the adjusted gross income (AGI). Once the AGI is calculated, there are two choices: E
22、ither subtract a standard deduction, or subtract itemized deductions, whichever is greater. Itemized deductions might include, but arent limited to, some medical and dental expenses, charitable contributions, interest on home mortgages, state and local taxes and casualty loss. Next, subtract persona
23、l exemptions to end up with taxable income. Go to the IRS tax tables if taxable income is less than $100,000, or to the IRS tax rate schedules if its more than $100,000. This is where it gets a little complicated, because the United States uses a marginal tax rate system. There are six tax brackets:
24、 10 percent, 15 percent, 25 percent, 28 percent, 33 percent and 35 percent. How the tax rate works depends on income and marital status. For those using the tax table, look for taxable income on the chart and to find gross tax liability. For those making more than $100,000, use the tax-rate schedule
25、 to figure gross tax liability. From your gross tax liability, subtract any credits. Credits may include such items as child care. The difference is the net tax, which is how much to pay or how much of a refund to expect. At the end of each pay period, Joes company takes the withheld money, along wi
26、th MI of withheld tax money from all of its employees, and deposits the money in a Federal Reserve Bank. This is how the government maintains a steady stream of income while also drawing interest on your tax dollars. Filing Income Taxes Toward the end of the tax year, Joes company has to send him a
27、W-2 form in the mail. This happens by January 31. This form details how much money Joe made during the last year and how much federal tax was withheld from his income. This information can also be found on Joes last paycheck of the year, but hell need to send the W-2 to the IRS for processing purpos
28、es. At some point between the time Joe receives his W-2 and April 15, Joe will have to fill out and return his taxes to one of the IRS service and processing centers. Once the IRS receives Joes tax returns, an IRS employee keys in every piece of information on Joes tax forms. This information is the
29、n stored in large magnetic tape machines. If Joe is due a tax refund, he is sent a check in the mail in the next few weeks. If Joe uses E-File or TeleFile, his refund can be direct-deposited into his bank account. 2 In general, American people consider the annual tax season a terrible yet important
30、period. （ A） Y （ B） N （ C） NG 3 The Americans fought for their independence mainly because of heavy taxes imposed by Great Britain. （ A） Y （ B） N （ C） NG 4 The Tax Act of 1862 gave the office of CIR authority to collect taxes and seize property and income. （ A） Y （ B） N （ C） NG 5 The Income Tax Act
31、of 1894 did not last long because U.S. Supreme Court thought it against the Constitution. （ A） Y （ B） N （ C） NG 6 In order to levy the income tax without legal barrier, Congress passed a_. 7 Although the tax system occurs to most Americans only in April, the tax process is actually_. 8 Such expenses
32、 as childcare and dependent supporting can be withheld from the paycheck for_. 9 There are six tax brackets in the U.S. and which can apply to an individual is determined by_. 10 Net tax is the difference between a persons gross tax liability and any_. 11 A person should return his taxes to the IRS
33、service and processing center for the purpose of_. Section A Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken onl
34、y once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer. （ A） She likes it and suggested climbing mountains. （ B） She wouldnt go if they plan to conquer some mountains. （ C） She wouldnt go because s
35、he was afraid of outdoor activities. （ D） She loves it for she enjoys the view from high places. （ A） He enjoyed using his new camera. （ B） He left his camera at the airport. （ C） He left his camera in his friends car. （ D） He lost his camera on his trip. （ A） The ride will take all day. （ B） She kn
36、ows her way around the harbor. （ C） The warm weather is quite pleasant. （ D） Shed like to come along. （ A） They work at the zoo. （ B） They are probably students majoring in art. （ C） They enjoy watching elephants. （ D） They are going to feed the elephants. （ A） He is likely to help. （ B） He has alre
37、ady been asked for help. （ C） He doesnt know a lot about computer. （ D） He was the last one to use the computer. （ A） He doesnt have much time for tennis. （ B） Hes enthusiastic about his new courses. （ C） He plays tennis better than she does. （ D） Hes not very interested in his schoolwork. （ A） They
38、 had no time. （ B） They couldnt afford it. （ C） The old one was still in use. （ D） They both want to buy another new car. （ A） She will go shopping soon with the man. （ B） She doesnt like shopping on a rainy day. （ C） She likes spending money and saves little. （ D） She just got some money from her f
39、ather as a gift. （ A） His knee, and fingers ache. （ B） His wrist and toes ache. （ C） He cant sleep very well. （ D） His blood pressure is high. （ A） She asks him to have injections. （ B） She asks him to have all operation. （ C） She asks him to have a good rest. （ D） She asks him to have some herb med
40、icine and a treatment with rays. （ A） He should often warm his knees up by using hot water pads. （ B） He should warm himself up by sitting by the stove. （ C） He should drink cold water. （ D） He should often take cold baths. （ A） How to write a book on language learning. （ B） How to learn languages w
41、ell. （ C） How to find out a language learners learning style. （ D） How to do research on language learning. （ A） Exposing oneself to the target culture. （ B） Drawing up a good language program regularly. （ C） Doing some reading every morning. （ D） Developing good note-taking skills. （ A） A realistic
42、 goal for learners is to reach a certain level of language proficiency. （ B） Learners can achieve native-like pronunciation through intensive study. （ C） Learners should communicate with native speakers to gain greater fluency. （ D） Teachers need to help learners foster self-esteem and confidence. （
43、 A） People usually have similar ways to learn languages. （ B） Knowing about ones own learning style is important. （ C） Dr. Adams learning style is visual. （ D） Dr. Adams learning style is auditory. Section B Directions: In this section, you will hear 3 short passages. At the end of each passage, you
44、 will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D. （ A） An unexpected event that happens. （ B） Your understanding of an event. （ C） The things that happen in ou
45、r lives. （ D） The mentioning of the word itself. （ A） When we are tired. （ B） When we have a balanced diet. （ C） When we can relax. （ D） When we do regular exercise. （ A） Going to bed earlier. （ B） Working even harder. （ C） Reading more books. （ D） Finding its cause. （ A） Business executives, housew
46、ives and college students. （ B） Parents planning for their childrens education. （ C） Adults with or without full employment, students, housewives, and retired people. （ D） Best customers only. （ A） Its promise to offer services not available at other banks. （ B） Its offer of free gifts to its custom
47、ers. （ C） Its description in detail of the services and facilities that the bank provides. （ D） Its completely new attitude to banking. （ A） Banks should introduce higher rates for savings accounts to attract customers. （ B） People of all ages are eager to receive something for nothing. （ C） TV adve
48、rtisements are more effective than advertisements in newspapers and journals. （ D） To advertise for a bank is quite a tough job. （ A） They make all the arrangements for the wedding. （ B） They provide hospitality for the people attending. （ C） They decide who shall be invited. （ D） They pay all the e
49、xpenses involved. （ A） They are likely to be annoyed if they are not. （ B） They may give the bride valuable presents. （ C） Their presence could provide future benefits. （ D） They may help with the expenses of the wedding. （ A） To allow the necessary length of time for publicizing the wedding. （ B） To provide the bride and groom with time to prepare for the wedding reception. （ C） To make sure that the guests can arrange to attend the ceremony on the day. （ D） To ensure a thorough
