Choose A, B, C or D as the best answer.4. Which statement best summarises the main idea of this paragraph?

Question

BlackTom AI · Accepted Answer

Comparing PAYE and self-collecting tax systems shows both have advantages and disadvantages, so option D is correct.

1. Relevant knowledge points and concepts
- PAYE (Pay As You Earn) deducts tax at source, often praised for fairness and administrative ease.
- Self-collecting systems (annual returns) shift responsibility to taxpayers and can be more flexible but burdensome.
- A main idea summary should capture the overall thrust of the paragraph (a general conclusion), not a narrow detail or an evaluative claim favoring one system unless the paragraph clearly endorses one.

2. Step‑by‑step reasoning
- Step 1: Identify the scope of each answer choice. A and C assert a clear preference for PAYE (fairer or more efficient). B asserts a preference for the self-collecting system by individuals. D states a balanced judgement: both systems have pros and cons.
- Step 2: Compare these scopes to the likely paragraph tone. If the paragraph discusses features of both systems (ease, fairness, burden, administrative costs), the logical overall conclusion is that each system has strengths and weaknesses.
- Step 3: Eliminate choices that are too specific or one-sided. A, B, and C are unilateral claims that would require the paragraph to adopt those single conclusions explicitly.

3. Intermediate steps / evidence evaluation
- If the paragraph lists the benefits of PAYE (fairness, steady revenue) and the benefits of self-collection (flexibility, taxpayer control), plus drawbacks for each, the natural summary is the balanced statement in D.
- No numerical calculations are needed; the elimination is conceptual and based on scope and balance.

4. Why the correct answer is correct
- D captures the paragraph’s comparative, balanced perspective: it does not privilege one system but acknowledges both advantages and disadvantages. That is the most faithful main-idea summary.

5. Why other options are incorrect
- A and C: too one-sided (claim PAYE is definitively fairer or more efficient) — not a balanced main idea.
- B: focuses narrowly on individual attractiveness of self-collection, missing broader comparison.

Conclusion: The best summary is D: "The two tax payment systems both have advantages and disadvantages," which matches the provided answer.

Choose A, B, C or D as the best answer.4. Which statement best summarises the main idea of this paragraph?单项选择题

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