27.Electronic cigarettes should be subject（）the same taxes and limitations on public use as traditional tobacco products.

A.about

B. at

C. to

D. on

正确答案：C

解析：

本题考察subject作形容词时的固定搭配。be subject to a tax表示“须缴纳税款”。类似的用法还有be subject to rule/law/penalty，表示“须遵守规则/须遵守法令/须缴纳罚款”。句意：电子香烟应与传统烟草产品受同等对待，也应该缴税并在公共场合受到限制。

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27.Electronic cigarettes should be subject（ ）the same taxes and limitations on public use as traditional tobacco products.