考前必练：2022年普通研究生入学考试试题练习（英语九）

发布时间：2021-09-10

---

对于不考数学的小伙伴来说，英语无疑是研究生入学考试最难的科目。在备考英语时，除了必要的教材学习之外，试题练习也是非常重要的一步。为了帮助大家备考，51题库考试学习网在下面为大家带来研究生入学考试英语科目部分历年真题，正在备考的小伙伴不妨来看一看。

Section II Reading Comprehension Part A

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.【题干】 The French Senate has passed a bill to _____.

【选项】

A.regulate digital services platforms.

B.protect French companies interests.

C.impose a levy on tech multinationals.

D. curb the influence of advertising.

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

【选项】

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

【选项】

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. 【题干】It can be learned from Paragraph 5that the OECO’s current work _____.

【选项】

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.

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

【选项】

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

以上就是51题库考试学习网为大家带来的全部内容，各位考生可参阅备考。历年考试试题仅用于参考，小伙伴们还是要多多练习其他的试题。最后，51题库考试学习网预祝准备参加2022年研究生入学考试的小伙伴都能顺利通过。

---

下面小编为大家准备了 研究生入学 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。