考研网,考研考生的精神家园。祝大家考研成功 梦想成真!
网站公告 |
您现在的位置: 教育频道-新都网 >> 考研 >> 综合辅导 >> 真题解读 >> 正文

2020年考研英语一阅读理解text4真题原文及答案解析(跨考版)

作者:跨考教育    文章来源:新都网    点击数:    更新时间:2019/12/23

  Text 4

  Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax

  on large multinationals that provide digital services to consumers or users in France. Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such servces. Many French politicians and media outlets have referred to this as a“GAFA tax," meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon- in other words, multiational tech companies based in the United States.

  The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks. But it has already sparked significant controversy, with the Unite Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.

  The French tax is not just a unilateral move by one country in need of revenue. Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions. These have included Britain's DPT (diverted profits tax), Australia's MAAL (multinational antiavoidance law), and India's SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.

  These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right. In other words, they all share a view that the international tax system has failed to keep ;up with the current economy.

  In response to these many unilateral measures, the Organization for Economic Cooperation and Development (OECD) is currently working with 131 countries to reach a consensus by the end of 2020 on an international solution. Both France and the United States are involved in the organization' s work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.

  France‘s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.

  36. The French Senate has passed a bill to_____

  [A] regulate digital services platforms.

  [B] protect French companies' interests .

  [C] impose a levy on tech multinationals.

  [D] curb the influence of advertising.

  37. It can be learned from Paragraph 2 that the digital services tax _____

  [A] may trigger countermeasures against France.

  [B] is apt to arouse criticism at home and abroad.

  [C] aims to ease international trade tensions.

  [D] will prompt the tech giants to quit France.

  38. The countries adopting the unilateral measures share the opinion that _____

  [A] redistribution of tech giants' revenue must be ensured.

  [B] the current international tax system needs upgrading.

  [C] tech multinationals' monopoly should be prevented.

  [D] all countries ought to enjoy equal taxing rights.

  39. It can be learned from Para 5 that the OECO's current work_____

  [A] is being resisted by US companies.

  [B] needs to be readjusted immediately.

  [C] is faced with uncertain prospects.

  [D] needs to in involve more countries.

  40. Which of the following might be the. best title for this text?

  [A] France Is Confronted with Trade Sanctions

  [B] France leads the charge on Digital Tax

  [C] France Says "NO" to Tech Multinationals

  [D] France Demands a Role in the Digital Economy

[1] [2] 下一页

(责任编辑:admin)


查看更多关于考研英语的文章
快速导航
培训信息
特别说明
    由于各方面情况的不断调整与变化,新都教育所提供的招生和考试信息仅供参考,敬请考生以权威部门公布的正式信息为准。
版权声明
    凡本网注明“来源:新都教育”的所有作品,版权均属于新都网,未经本网授权不得转载、摘编或利用其它方式使用上述作品。已经本网授权使用作品的,应在授权范围内使用,并注明“来源:新都教育”。违反上述声明者,本网将追究其相关法律责任。
  凡本网注明“来源:XXXXX(非新都教育)”的作品,均转载自其它媒体,转载目的在于传递更多信息,并不代表本网赞同其观点和对其真实性负责。
  如作品内容、版权等存在问题,请在两周内同本网联系,联系邮箱:newdu2004@tom.com
  本网欢迎原创作品投稿,投稿邮箱:newdu2004@tom.com
  • 考研栏目导航
  • 招考资讯
    考试新闻
    招生简章
    考试大纲
    考研政策
    分数线及成绩
    录取调剂
    院校信息
    专业介绍
    综合新闻
    公告通知
    考研政治
    政治指导
    马克思主义基本原理概论
    毛泽东思想和社会主义理论
    中国近现代史纲要
    思想道德修养与法律基础
    形势与政策以及当代世界经济与政治
    历年真题
    模拟试题
    专项训练
    考研英语
    英语指导
    词汇
    语法长难句
    阅读理解
    写作
    完型填空
    翻译
    新题型
    历年真题
    模拟试题
    专项训练
    考研数学
    数学指导
    高等数学
    线性代数
    概率论与数理统计
    历年真题
    模拟试题
    专项训练
    考研专业课
    综合指导
    计算机学科专业基础综合
    植物生理学与生物化学
    动物生理学与生物化学
    教育学专业基础综合
    心理学专业基础综合
    管理类联考综合能力
    法硕联考专业基础
    法硕联考综合
    历史学基础
    西医综合
    中医综合
    化学
    日语
    俄语
    其它专业课
    历年真题
    模拟试题
    专项训练
    考研复试
    综合辅导
    综合辅导
    真题解读
    专家访谈
    专家解读
    备考经验
    经验技巧
    考研故事
    综合辅导
    考研网,考研门户网站,提供考研院校信息,考研论坛,报考指南,招生简章,复习资料,专业试卷,考研题库,考研政治,考研英语,考研数学,考研分数,考研调剂,考研经验,考研心情等考研信息。
    Copyright © 2004-2009 Newdu.com All Rights Reserved 京ICP备09058993号
    本站为非经营性网站,收藏资料纯属个人爱好,若有问题请联系管理员:newdu2004@tom.com