第四篇：

　　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 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 internationa tax system.

　　France's planned tax is a clear waning: 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.【題干】 The French Senate has passed a bill to _____.

　　【選項】

　　A.regulate digital services platforms.

　　B.protect French companies' interests.

　　C.impose a levy on tech multinationals.

　　D. curb the influence of advertising.

　　【答案】C

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

　　【選項】

　　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.

　　【答案】A

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

　　【選項】

　　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.

　　【答案】B

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　　39. 【題干】It can be learned from Paragraph 5that the OECO's current work _____.

　　【選項】

　　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.

　　【答案】C

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　　40. 【題干】Which of the following might be the best title for this text? _____

　　【選項】

　　A.France Is Confronted with Trade Sanctions

　　B.France leads the charge on Digital Tax

　　C.France Says "No" to Tech Mutinationals

　　D.France Demands a Role in the Digital Economy

　　【答案】B

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　　Section II Reading Comprehension Part B

　　Part B

　　Directions:

　　Read the following text and answer the questions by choosing the most suitable subheading from the A-G for each of the numbered paragraph(41-45). There are two extra subheadings. Mark your answers on the ANSWER SHEET. (10 points)

　　In a social situation, eye contact with another person can show that you are paying attention in a friendly way. But it can also be antagonistic such as when a political candidate turns toward their competitor during a debate and makes eye contact that signals hostility. Here's what hard science reveals about eye contact:

　　41._____

　　We know that a typical infant will instinctively gaze into its mother's eyes, and she will look back. This mutual gaze is a major part of the attachment between mother and child. In adulthood, looking someone else in a pleasant way can be a complimentary sign of paying attention. It can catch someone's attention in a crowded room. "Eye contact and smile" can signal availability and confidence, a common-sense notion supported in studies by psychologist Monica Moore.

　　42._____

　　Neuroscientist Bonnie Augeung found that the hormone oxytocin increased the amount of eye contact from men toward the interviewer during a brief interview when the direction of their gaze was recorded. This was also found in high-functioning men with some autistic spectrum symptoms, who may tend to avoid eye contact. Specific brain regions that respond during direct gaze are being explored by other researches, using advanced methods of brain scanning.

　　43._____

　　With the use of eye-tracking technology, Julia Minson of the Harvard Kennedy School of Government concluded that eye contact can signal very different kinds of messages, depending on the situation. While eye contact may be a sign of connection or trust in friendly situations, it's more likely to be associated with dominance or intimidation in adversarial situations. "Whether you're a politician or parent, it might be helpful to keep in mind that trying to maintain eye contact may backfire if you're trying to convince someone who has a different set of beliefs than you," said Minson.

　　44._____

　　When we look at a face or picture, our eyes pause on one spot at a time, often on the eyes or mouth. These pauses typically occur at about three per second, and the eyes then jump to another spot, until several important points in the image are registered like a series of snapshots. How the whole image is then assembled and perceived is still a mystery although it is the subject of current research.

　　45._____

　　In people who score high in a test of neuroticism, a personality dimension associated with self-consciousness and anxiety, eye contact triggered more activity associated with avoidance, according to the Finnish researcher Jari Hietanen and colleagues. " Our findings indicate that people do not only feel different when they are the centre of attention but that their brain reactions also differ." A more direct finding is that people who scored high for negative emotions like anxiety looked at others for shorter periods of time and reported more comfortable feelings when others did not look directly at them.

　　A.Eye fixations are brief

　　B.Too much eye contact is instinctively felt to rude

　　C.Eye contact can be a friendly social signal

　　D.Personality can affect how a person reacts to eye contact

　　E.Biological factors behind eye contact are being investigated

　　F.Most people are not comfortable holding eye contact with strangers

　　G.Eye contact can also be aggressive

　　41.【題干】41._____.

　　【選項】

　　A.A

　　B.B

　　C.C

　　D.D

　　E.E

　　F.F

　　G.G

　　【答案】C

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　　42.【題干】42._____.

　　【選項】

　　A.A

　　B.B

　　C.C

　　D.D

　　E.E

　　F.F

　　G.G

　　【答案】E

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　　43.【題干】43._____.

　　【選項】

　　A.A

　　B.B

　　C.C

　　D.D

　　E.E

　　F.F

　　G.G

　　【答案】G

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　　44.【題干】44._____.

　　【選項】

　　A.A

　　B.B

　　C.C

　　D.D

　　E.E

　　F.F

　　G.G

　　【答案】A

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　　45.【題干】45._____.

　　【選項】

　　A.A

　　B.B

　　C.C

　　D.D

　　E.E

　　F.F

　　G.G

　　【答案】D

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