In most countries,a direct tax on paper,（ ）is called income tax,exists.B.thatC.whatD.which为什么B不可以?C呢?

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Inmostcountries,adirecttaxonpaper,（）iscalledincometax,exists.B.thatC.whatD.which为什么B不可以?C呢?Inmostcou

In most countries,a direct tax on paper,（ ）is called income tax,exists.B.thatC.whatD.which为什么B不可以?C呢?
In most countries,a direct tax on paper,（ ）is called income tax,exists.
B.that
C.what
D.which
为什么B不可以?C呢?

In most countries,a direct tax on paper,（ ）is called income tax,exists.B.thatC.whatD.which为什么B不可以?C呢?
D 非限制性定语从句,因为有逗号所以不能用that C不是定语从句的引导词

因为这个定语从句是做插入语，所以要使用which，不能使用that

你好。非常简单。which指代a direct tax on paper。

如果是what,句子必须是：
WHAT is called income tax exists In most countries.
(在没有指代的情况下，你就要用what)

In most countries，a direct tax on paper，（which ）is called income tax，exists.
which 指在已经确定的范围内选出一个
而what 指在不明的范围内选出一个。

使用that的情况
1 先行词为不定代词: one much everything all any ...
2 ...

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In most countries，a direct tax on paper，（which ）is called income tax，exists.
which 指在已经确定的范围内选出一个
而what 指在不明的范围内选出一个。

使用that的情况
1 先行词为不定代词: one much everything all any ...
2 先行词被形容词最高级所修饰
3 先行词被序数词所修饰
4 先行词由only ,just ,very, right等修饰
5 在以which 开头的特殊疑问举重，避免重复用that.
6 先行词在从句中担任表语，从句的关系词用that

收起

非限定性定语从句，不能用that，你可以在网上查非限定性定语从句。
what不引导定语从句。
所以是选D。
参考：http://wenku.baidu.com/view/db09bbc56137ee06eff9180c.html

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