英语四级
A.resulted in fewer serious accidents
B.reduced the number of convictions
C.specified the amount drivers can drink
D.prevented bars from serving drunken customers
【解析】选[A]。第五段首句提到,新的法律导致了被捕者和测试的数量增加,也导致了死亡事故的减少。注意此句中的两个由to引导的结构是并列关系,都是led的宾语,故选[A]。
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A.alcohol is easily obtained
B.legislation alone is not sufficient
C.legal prohibiting has already failed
D.drinking is linked to organized crime
One major reason for Germany's high unemployment and the evident weakness of business investment is the nature of the tax system, which tends to discourage both individual effort and investment. Nominal corporate tax rates are, in fact, very high and it is these rates that potential investors primarily look at. However, the actual burden borne by companies is not as great as it might seem, because the tax base is fairly narrow. This combination in itself tends to encourage tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.
A reform of corporate taxation, therefore, should start by reducing tax rates, cutting subsidies and broadening the taxable base.The resulting positive impact on growth would be reinforced if there were also a substantial easing of the net burden.
How do the current plans for a reform of corporate taxation measure up. to these goals? The overall tax burden on companies is to be brought down significantly, with the ceiling of 35% being set. To this end, a dramatic reduction in the corporate tax on retained earnings is planned. The related drop in revenues is to be offset by changes in the roles governing tax breaks.
An approach incorporating these basic features would be a welcome step. If realized in its present form, it should ensure that the objective of making tax rates more attractive for businesses is achieved. At the same time, however, it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief.
Comprehensive tax reform is needed in Germany to spur investment and to create new jobs, thus putting the economy on a higher growth path. The drop in revenues caused by the tax relief granted to both companies and households would, in time, be at least partially offset by the larger volume of tax receipts produced by economic growth. The gaps that remained should primarily be closed through spending cuts. If measure of this sort proved inadequate, then, as a last resort, an increase in indirect taxes could perhaps be considered.The author of the passage mainly intends to__________
A.criticize Germany's tax system
B.help companies ease their tax burden
C.propose ways to reform the tax system
D.examine the current corporate tax rates
A.business investment is taxed too heavily
B.the tax rates are high but the tax base is narrow
C.revenues in the form of taxes are not reinvested
D.it encourages individuals or companies to escape taxation
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