1、大学英语六级模拟试卷 633及答案与解析 一、 Part I Writing (30 minutes) 1 Directions: For this part, you are allowed 30 minutes to write a composition with the title of A Harmonious Cyberspace, giving an introduction of the advantages and disadvantages of the cyberspace, and some measures to solve the problem. You shou
2、ld write at least 150 words following the outline given below in Chinese: 二、 Part II Reading Comprehension (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：
3、 Y (for YES) if the statement agrees with the information given in the passage; N (for NO) if the 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 a
4、nnual tax season. Its probably the most dreaded time of the year for millions of Americans, yet 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 c
5、ode that seems more complex than rocket science. In this article, we will take a look at the history 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 ha
6、tred for taxes dates hack to the tax burden placed on the American colonies by Great Britain. Colonists 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
7、 into the Boston Harbor rather than pay the tax on it. Although the American colonists fought for 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
8、 by Great Britain. In 1812, in an effort to support an expensive war effort, the U.S. government 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
9、 that the United States imposed the first national income tax. To support the Union Army, Congress 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
10、 taxes. The office was also given the authority to seize property and income in order to enforce 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,
11、the federal government collected the first income tax. This graduated tax was similar to the income 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 year
12、s later, in 1872, the national income tax was repealed(撤销 ) altogether. Spurned on by the Populist 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 sho
13、rt-lived, as the U.S. Supreme Court struck it down only a year after it was enacted. The justices 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 le
14、vied in proportion to a states population. In 1913, the income tax became a permanent part of the 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
15、 incomes, from whatever source derived, without apportionment among the several states, and without 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 in
16、come-tax section that initiated the system we use today. During World War II, the federal government 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
17、 system can be likened to a perpetual motion machine. While most Americans tend to only think about 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
18、explain how the system works is to watch one American income earner lets call him Joe as he goes 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 th
19、e year. One of the first things he has to do when hes hired is fill out all of his tax forms, including 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
20、 money it needs to withhold from your paycheck for federal income tax. The IRS says that you should 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. Star
21、t by assessing gross income, which includes work income, interest income, pension and annuities(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 dif
22、ference is the adjusted gross income (AGI). Once the AGI is calculated, there are two choices: Either 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 contributi
23、ons, interest on home mortgages, state and local taxes and casualty loss. Next, subtract personal 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 com
24、plicated, because the United States uses a marginal tax rate system. There are six tax brackets: 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
25、 and to find gross tax liability. For those making more than $100,000, use the tax-rate schedule 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
26、refund to expect. At the end of each pay period, Joes company takes the withheld money, along with 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
27、tax dollars. Filing Income Taxes Toward the end of the tax year, Joes company has to send him a 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 o
28、n Joes last paycheck of the year, but hell need to send the W-2 to the IRS for processing purposes. 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 return
29、s, an IRS employee keys in every piece of information on Joes tax forms. This information is then 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
30、 account. 2 In general, American people consider the annual tax season a terrible yet important 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 autho
31、rity to collect taxes and seize property and income. （ A） Y （ B） N （ C） NG 5 The Income Tax Act 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
32、tax system occurs to most Americans only in April, the tax process is actually_. 8 Such expenses 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
33、 between a persons gross tax liability and any_. 11 A person should return his taxes to the IRS 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 questio
34、ns will be asked about what was said. Both the conversation and the questions will be spoken only 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） They dont enjoy swimming. （ B） They wont
35、 go swimming in the lake today. （ C） They dont know how to swim. （ D） Theyll swim in the lake tomorrow. （ A） He arrived at the theater late. （ B） He left his watch in the theater. （ C） The production seemed much shorter than it actually was. （ D） He did not enjoy the production. （ A） To go out to ha
36、ve a cup of coffee. （ B） To make a cup of coffee for him. （ C） To sit down and relax right here. （ D） To help him finish his program. （ A） Mr. Smith will come this afternoon. （ B） The man will probably call Mr. Smith. （ C） Mr. Smith came 15 minutes ago. （ D） Mr. Smith came between 10:30 and 12:00 （
37、A） He thinks that the things at sale are not good. （ B） He thinks that the things at sale are of good quality. （ C） He thinks that the things at sale are sometimes good. （ D） He thinks that the things at sale are reasonable. （ A） That she is going to Thailand. （ B） That she has traveled all over the
38、 world. （ C） That she likes postcards. （ D） That she is going on vacation. （ A） Weights and measurement. （ B） Political system. （ C） Employment. （ D） Money. （ A） He works at home. （ B） He relaxes. （ C） He paints pictures. （ D） He goes fishing. （ A） She thought it was a waste of money. （ B） She was a
39、mazed that it had been finished in such a short time. （ C） She was impressed by it. （ D） She didnt like it as much as the other wings. （ A） He worked there as a guide. （ B） He read about it. （ C） He had just visited it. （ D） He interviewed the sculptor. （ A） It was made of aluminum. （ B） It wasnt la
40、rge enough. （ C） It wouldnt move in the wind. （ D） It was too heavy to put up. （ A） Its a concert, （ B） Its a circus. （ C） Its a game. （ D） Its a movie. （ A） Romantic lighting, （ B） Fantastic music. （ C） Amazing costumes. （ D） Animal performers. （ A） Trainers. （ B） Clowns. （ C） Acrobats. （ D） Magici
41、ans. （ A） Go to see Cirque du Soleil in town. （ B） Go shopping. （ C） Go to meet the magician. （ D） Go to see Cirque du Soleil with the woman. Section B Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the ques
42、tions 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） They have to take a lot of courses. （ B） They dont need to go to labs. （ C） They take a very light class load. （ D） They have much free time for independent stu
43、dy. （ A） To establish a good image and a high reputation. （ B） To smoothly present their results and research. （ C） To make themselves confident and brave. （ D） To develop a creative mind. （ A） To make friends with their peers. （ B） To get on well with their colleagues. （ C） To get the latest inform
44、ation. （ D） To do research into other areas. （ A） Because there are many developing nations. （ B） Because people use so many motor vehicles. （ C） Because we have more and more industry. （ D） Because we are building more vehicles. （ A） Industry. （ B） Health. （ C） The future of our children. （ D） Clea
45、n air. （ A） Man knows where the society is going. （ B） People dont welcome the rapid development of modern society. （ C） The speaker is worried about the future of our modern society. （ D） Man can do nothing about the problem of pollution. （ A） Less than 40 minutes. （ B） From 40 to 70 minutes. （ C）
46、At least 40 minutes. （ D） More than 70 minutes. （ A） He should show respect to the interviewer. （ B） He should show confidence in himself. （ C） He should be dressed appropriately. （ D） He should speak enthusiastically. （ A） Speaking politely and emotionally. （ B） Talking loudly to give a lasting imp
47、ression. （ C） Talking a lot about the job. （ D） Speaking confidently but not aggressively. （ A） Professional knowledge is a decisive factor in a job interview. （ B） Finding a job is more difficult than one can imagine. （ C） Serf- confidence is most important for a job hunter. （ D） A job seeker shoul
48、d create a good image during an interview. Section C Directions: In this section, you will hear a passage three times. When the passage is read for the first time, you should listen carefully for its general idea. When the passage is read for the second time, you are required to fill in the blanks n
49、umbered from 36 to 43 with the exact words you have just heard. For blanks numbered from 44 to 46 you are required to fill in the missing information. For these blanks, you can either use the exact words you have just heard or write down the 37 In the best of (36)_, the next administration will be beset by (37)_. In almost every area of the world, we have been living off (38)_ warding off the immediate, rarely dealing with (39)_ problems. These difficulties are li
