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

　　36. 【C】 impose a levy on tech multinationals 細節題。根據題干直接定位到第一段第一句話 a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services…;選項C中的“levy”和“tax”同義復現;“tech multinationals” 和digital services 同義復現。因此C為正確答案，奇遇選項均未體現。

　　37.【A】may trigger countermeasures against France 推斷題。根據提干定位到第二段，第二段第二句話but it has already sparked significant controversy,…,which in turn could lead to trade sanctions against France(這已經引起了巨大的反抗，…, 反過來也會導致針對法國的貿易制裁)和選項A相一致;其中選項中的“trigger”和原文的“lead to”同義復現，“sanction”和“countermeasure”同義復現。其余選項均未體現。

　　38.【B】the current international tax system needs upgrading 細節題。根據題干定位到第四段最后一句話 “they all share a view that the international tax system has failed to keep up with the current economy(他們都認為國際稅收體系并未跟上當前經濟形勢)。選項B目前的國際稅收體系需要升級是該句話的反義復現。其余選項均為體現。

　　39.【C】is faced with uncertain prospects 細節題。根據提干定位到第五段最后一句話”raise questions about what the future holds for the international tax system(對于國際稅收體系的未來充滿疑慮)”和選項C相一致。其中選項中的“uncertain”和原文中的“raise questions”同義復現，“prospects”和原文中的 “future”同義復現。

　　40【B】France leads the charge on digital tax 主旨題。題干中的title為標題題的信息，所以此題考查的是文章的主旨大意。B 選項里的 tax是貫穿全文的主旨詞;而文章以法國對數字服務征稅為起點，全文描寫了包括法國在內的其它國家對全球稅收系統的擔憂，因此選項B和文章的主旨相符合。剩余選項均選項未能體現文章關鍵詞和全文主旨。

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