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西南大学网络与继续教育学院

课程代码:0051学年学季:20192

单项选择题

1、Statesnormallygrantcitizenshiptopeoplewhohavebeengrantedpoliticalasylum,and

period.

1.right

2.justice

3.「protection,

4..C.issue

2、Whileweareonthesubjectof“nomore”,letmegentlymentionthatitappliestothe

1.「B.fieldofstudy

2.transportation

3、.rpeoplie

4.「topicU

3、Areyouexhaustedfromtweakingpagesonyourprofile,updatingyourphotosande-mailinj

1.D.pinchsomebodygentlyandusuallyaffectionatelyorplayfully

2.pullortwistapartofsomeone?sbody

3.「makeaslightadjustment,changeorimprovementtosomething。

4.teasesomebody,eitherplayfullyormaliciously

4、AftertheawfulmealswehadlastChristmas,Ivowedtodomoreofthecookingmyself.

1.assured

2.「defined

3.「promised”

4.committed

5、Ican,tunderstandwhathesaid,butfromhisfriendlygestureIcanlearnwhathemeam

1.smile

2.words

3.「motion”

4.「tone

6、Itisallfornaughtifyoudonothaveadeep,heartfeltbeliefinyourtopic.

1.opposite

2.「worthless/

3.「centerless

4.subjective

7、Jimfoundaflatnearthecampusthrougharealestateagency.

1.theinternationalofficeoftheuniversity

2.charityservice

3.thebusinessofbuyingandsellinglandandbuildings守

4.students'union

8、Willpassengerswaitingtoboardpleasegototheticketcounter?

1.paytosleepandeatmeals

2.「getonaplane寸

3Q.rorganizeasagroup

4.putupanotice

阅读理解题(单选)

9、

OverseasAmericansContinuetoGiveUpCitizenshipAsBanksRefusetoDealwithUSTaxReturnj

ThousandsofAmericanslivingoverseascontinuetogiveuptheircitizenshipas1

burdenofcompletingincreasinglyexpensiveandcomplicatedtaxreturnsrequiredbyacontrov(

Morethan1,500Americanshaverenouncedtheircitizenshipinsofar2014,The(

maynottoplastyear'srecord-settingstatistic-nearly3,000Americansgaveuptheircit:

numbersshowsthatnewtaxlawimplementedbytheUScontinuestoforcethoselivingabroadt(

DubbedtheForeignAccountsTaxComplianceAct(FATCA),thetaxlawwaspassedir

taxdodgersandthebanksthathelpedfacilitatemoneylaundering.Thebillhasbeenrollingi

withCongresspassingthelegislationinthehopesthatitwouldbringinhundredsofbillions

SincetheUSisoneofthefewcountriesthattaxesitscitizensregardlessofwheretheyliv(

Americanswholiveandworkoverseasanduseforeignaccountstopaybillsathome.Asof2011

nowrequiredtodivulgeinformationontheiraccountsheldbyAmericancitizens.

IfforeignbanksfailtodosoregardingAmericanswithassetstotalingmorethan$5(

withholding30percentofitsincomefromtheUnitedStates.Asaresult,manyforeignbanksw

citizensorlimitingthemtoasmallselectionofservices.

SomeAmericanshavebeenforcedtoremovetheirnamesfromjointinvestmentaccounts,:

ortheirfamily.Others,meanwhile,haveoptedsimplytodeclinefilingtaxreturnsandhope1

situationmorebearable.

WithmanyAmericanseitherunabletofindbankstoworkwithorunwillingtodealwiththein1

thentriedtorenouncetheircitizenship.Eventhatprocesshasbecometougher,though,nowtl

thecostofdoingsoto$2,350—updramaticallyfromthepreviousfeeof$450.

What,smore,manyoverseasAmericanswerenotevenawareofthechangesinUStaxh

inbeganauthorizingthenewregulationsandpassinglaws.

“Peoplearelearningaboutthisthroughwebsites,media,wordofmouthandsoforth,

livinginPariswhoblogsabouttaxlaws,toldTheGuardian."WhereistheUSgovernmentinw

1、

Whatisthepossiblemeaningoftheword“renounce”inthesentence“Morethan1,500Americ

insofar2014”?

1.「

giveup

2.「

announce

3.「

declare

4.

setup

2、

ManyoverseasAmericansdecidetorenouncecitizenshipbecause

1.

theyareunabletofindbankstoworkwith

2.

theyareawareofthechangesinUStaxlaw

3.

theyareunwillingtodealwiththeintricatepaperwork

4.

eitherBorC

3、

Whatisthepossibleresultifforeignbanksdonotdivulgeinformationontheiraccountshel(

1.

TheywillrefusetoworkwiththeUSgovernment.

2.

TheywillrisktheUSTreasurywithholding30percentofitsincomefromtheUS.

3.

Theywillbeforcedtoremovetheirnamesfromjointinvestmentaccounts.

4.

Theywillbeaskedtopayafinefornotcooperating.

4、Whatdecisionarethoselivingabroadforcedtomakebecauseofthenewtaxlaw?

1.Touseforeignaccounts.

2.Torenouncecitizenship.U

3.Topaymoretaxes.

4.Topaybillsathome.

5、

Whatistheoriginalpurposeofthetaxlaw?

1.r

TodivulgeinformationontheaccountsofAmericancitizens.

2.r

Tocrackdownontaxdodgersandthebanksthathelpfacilitatemoneylaunderin;

3.'

Toforcethoselivingabroadtopaymoretaxes

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