大学英语六级（2013年12月考试改革适用）模拟试卷322
作文
1.For this part, you are allowed 30 minutes to write a composition entitled China’s Personal Income Tax Reform. You can either analyze its causes or share some means to reduce it. Examples can be cited to illustrate your point. You should write at least 150 words but no more than 200 words. Write your essay on Answer Sheet 1.
China’ s Personal Income Tax Reform
(1) It is known that China raised the (2) deduction baseline for personal income tax from 3,500 yuan to 5,000 yuan per month, and six categories of special deduction items, including children’s education, (3) continuing education, (4) healthcare treatment for serious diseases, (5) mortgage interest and rent, and (6) senior care, also took effect this year. (7) It is no doubt that such reform on personal income tax will produce a series of influences.
(8) First of all, tax cuts will (9) boost consumers’ income, which can(10)reduce household burdens and improve people’ s lives to some extent. (11) Secondly, (12) domestic consumption could be increased as a result of rising incomes, which is expected to promote Chinese economy amid external uncertainty. (13) Finally, thanks to the personal income tax reform, a large number of middle income workers don’t have to pay the income tax, so that the (14) income gap will be narrowed further and it is helpful to build a harmonious society.
(15) In my opinion, people will benefit a lot from the personal income tax reform and it is also conducive to the country’ s peace and stability in the long run, which plays a vital role in social and economic development.
解析： (1)解释个税改革的内容。
(2)deduction baseline意为“扣除基准”。
(3)continuing education意为“继续教育”。
(4)healthcare treatment for serious diseases意为“大病医疗”。
(5)mortgage interest意为“住房贷款利息”。
(6)senior care意为“赡养老人”。
(7)引出话题：个税改革会产生一系列影响。
(8)个税改革对个人和家庭产生的影响。
(9)boost consumers’income意为“提高消费者收入”。
(10)reduce household burdens意为“减轻家庭负担”。
(11)个税改革对经济的影响。
(12)domestic consumption意为“国内消费”。
(13)个税改革对社会的影响。
(14)income gap意为“收入差距”。
(15)对个税改革的看法。
词汇理解
Humanity\’ s power to control the four-letter code of life has【C1】______by leaps and bounds. A new gene-editing technology called CRISPR-Cas9, which was not discovered until 2012, has been the subject of particular excitement. It allows DNA to be edited easily, raising hopes that it could eventually be used to【C2】______human suffering. This week, however, CRISPR has caused more 【C3】______than optimism, because of claims by a Chinese scientist that he edited the genomes of twin girls when they were embryos, as part of IVF treatment.
He Jiankui, of the Southern University of Science and Technology, in Shenzhen—which was not 【C4】______in the work—says he edited a gene, CCR5, that allows HIV to infect human cell. There is still uncertainty over what Mr. He has done. But it is just a matter of time before someone, somewhere, edits human embryos that are grown into babies. Governments and regulators need to pay heed.
Presume that Mr. He\’ s assertions are truthful. One day it may【C5】______to edit an embryo—to cure genetic diseases, say. That day has not arrived. The technology is so new that the risks to human subjects cannot possibly justify the ben
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