Part IV Reading Comprehension Reading in Depth (35 minutes)
22、Questions22-27are based on the following passage.
　 　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
23、According to the author, the major problem with Germany's tax system is________
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
24、The overall corporate tax will be reduced by__________
A．cutting back on subsidies .and tax rates 
B．inducing a drop in the company's revenues
C．taxing the company's retained earnings less heavily
D．broadening the taxable base and encouraging investment
25、An inevitable result from providing relief is________
A．less individual effort 
B．a decrease in revenues
C．high unemployment rate 
D．less business investment
26、Which of the following is mentioned as means to make up for the reduction in corporate taxrates?
A．Lowering indirect taxe 
B．Multiplying expense
C．Broadening the taxable bas 
D．Providing relief to companie
27、Questions27-32are based on the following passage.
　　Policemen, both in Britain and the United States, hardly recognize any likeness between their lives and what they see on TV.
　　The first difference is that a policeman's real life centers round the law. Most of his training is in criminal law. He has to know exactly what actions are crimes and what evidence can be used to prove them in court. He has to know nearly as much as a professional lawyer, and what is more, he has to apply it on his feet, running down an alley after someone he wants to talk to.
　　He will spend most of his working life typing millions of words on thousands of forms about　hundreds of sad, unimportant people who are guilty or of stupid, petty crimes.
　　Most television crime drama is about finding the criminal. In　real life, finding criminals is seldom much of a problem. Except in very serious cases like murders and terrorist attacks where failure to produce results reflects on the standing of the police little effort is spent on searching. The police have elaborate machinery which eventually shows up most wanted men.
　　Having made an arrest, a detective really starts to work. He has to prove his case in court and to do that he often has to gather a lot of different evidence. Much of this has to be given by people who don't want to get involved in a court case. So, as well as being overworked, a detective has to be out at all hours of the day and night interviewing his witnesses-and persuading them to help him.
　　A third big difference is the unpleasant moral twilight (衰落时期) in which the real one lives. Detectives are subject to two opposing pressures first, as members of a police force they always have to behave with absolute legality; secondly, as expensive public servants they have to get results. They can hardly ever do both.
　　If the detective has to deceive the world, the world often deceives him. Hardly anyone he meets tells him the truth. And this separation the detective feels between himself and the rest of the world is deepened by the simple mindedness as he sees it, of citizens, social workers, doctors, law-makers, and judges, who instead of stamping our crime, punish the criminals less severely in the hope that this will make them reform. The result, detectives feel, is that nine-tenths of their work is re-catching people who have stayed behind bars. This makes them rather cynical (愤世嫉俗).
It is essential for a policeman to be trained in criminal law_________
A．so that he can justify his arrests in court
B．so that he can catch criminals in the streets
C．because many of the criminals he has to catch are dangerous
D．because he has to know nearly as much about law as a professional lawyer
28、The everyday life of a policeman or detective is_________
A．exciting
B．full of danger
C．wasted mostly on unimportant matters
D．devoted mostly to capturing criminals
29、When murders and terrorist attacks occur, the police__________
A．usually fail to produce results
B．prefer to wait for the criminal to give himself away
C．spend a lot of effort on trying to track down their man
D．try to make a quick arrest in order to keep up their reputation
30、The real detective lives in "an unpleasant moral twilight" because__________
A．he is all expensive public servant
B．he must always behave with absolute legality
C．he is forced to break the law in order to preserve it
D．he feels himself to be cut off from the rest of the world
31、Detectives are rather cynical because___________
A．hardly anyone tells them the truth
B．too many criminals escape from jail
C．nine-tenths of their work involves arresting people
D．society does not punish criminals severely enough