首页
UKiset
全国热线
400-880-6200

UKiset英语阅读考试高分练习讲解(五)

  • 2021-03-19     
  • 189 人浏览
  • 分享

提高英语能力提高整体UKiset考试的成绩。文字推理对英语为非母语的学生来说是考试最大的障碍。译赛的成绩报告中向家长和学校提供两个总成绩,一个是包含文字推理的总成绩,另一个不包含文字推理。

阅读练习

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 services. 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, multinational 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 States 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.


UKiset英语阅读考试高分练习讲解(五)


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.

1. 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.

选项[C]正确

替换题。定位到首段首句,levy可以替换tax。故选项[C]正确。

2. 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.

选项[A]正确

替换题。定位到第二段末句。which in turn could lead to trade sanctions against France. 表明,法国的数字服务税会引发贸易制裁。选项[A]countermeasures可以完美替换。故选项[A]正确。

3. 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.

选项[B]正确

推断题。定位到第三第四段,第三段列举了一些他国类似的政策,第四段末句阐明,现有的国际税收系统无法满足现在的经济情况。推断出现有的系统需要更新。故[B]正确。

4. It can be learned from Paragraph 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 involve more countries.

选项[C]正确

推断题。关键词OECO定位到第五段,OECO正在联络各国在2020年底前就国际解决方案达成共识,末句转折,法国的数字服务税和美国的回应引发了人们对国际税制的未来所持有得疑问。故表明前景不明,选项[C]正确。

5. 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

选项[B]正确

替换题。由第六段首句可知:法国计划中的税收是一个明确的警告。说明法国引发了数字税收政策的改变。故选项[B]正确。

以上就是小编为大家整理的关于UKiset英语阅读考试真题练习讲解,希望对打击有所帮助。更多UKiset培训大概多少钱、UKiset要考多少分等问题可以咨询我们。


 . '文章底图' .
点击关注
课窝考试网(http://www.ikewo.cn)声明
本站凡注明原创和署名的文章,未经课窝考试网许可,不得转载。课窝考试网的部分文章素材来自于网络,版权归原作者所有,仅供学习与研究,如果侵权,请提供版权证明,以便尽快删除。
文章页广告
下一篇
暂无文章
相关文章
课窝公众号
课窝公众号
回到顶部