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2020 年英语一· Text 4 真题精讲
发布时间：2026-11-08 08:33:44 最近访问：2026-11-08 08:33:45
2020 年英语一· Text 4 真题精讲
2020 考研英语（一）· 阅读理解 Text 4Last Thursday, the French Senate passed a digital services tax, whichwould impose an entirely new tax on large multinationals thatprovide 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.上周四，法国参议院通过了一项数字服务税法案，该法案将对向法国消费者或用户提供数字服务的大型跨国公司征收一项全新的税。数字服务包括从提供在线销售商品和服务的平台到基于用户数据投放定向广告的一切服务，该税适用于此类服务的总收入。许多法国政客和媒体将此称为"GAFA税"，意思是它主要针对谷歌、苹果、脸书和亚马逊等公司——换句话说，总部位于美国的跨国科技公司。digital services tax 数字服务税impose a tax on 对……征税multinational n. 跨国公司platform n. 平台target advertising 定向广告gross revenue 总收入refer to...as... 把……称作……GAFA tax 谷歌苹果脸书亚马逊税be designed to 旨在，专门用于multinational tech companies 跨国科技公司The digital services tax now awaits the signature of President Emmanuel Macron, whohas 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 United States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.数字服务税目前正等待总统埃马纽埃尔·马克龙的签署——他已经对该措施表示支持——它可能在未来几周内生效。但它已经引发了重大争议，美国贸易代表已对此展开调查，以查明该税是否歧视美国企业，这反过来可能导致对法国的贸易制裁。await v. 等待express support for 对……表示支持go into effect 生效spark v. 引发，激起controversy n. 争议trade representative 贸易代表open an investigation into 对……展开调查discriminate against 歧视in turn 反过来，进而trade sanctions 贸易制裁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 anti-avoidance 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.法国的税并非仅仅是一个需要财政收入的国家单方面采取的行动。相反，数字服务税是一个更大趋势的一部分——过去几年中，各国提出或实施了一系列五花八门的新的国际税收条款。这些包括英国的DPT（转移利润税）、澳大利亚的MAAL（跨国反避税法）和印度的SEP（重大经济存在）测试，仅举几例。与此同时，欧盟、西班牙、英国和其他几个国家也都认真考虑过数字服务税。unilateral move 单边行动in need of revenue 需要财政收入trend n. 趋势propose v. 提出put in place 实施an alphabet soup of 一大堆五花八门的provision n. 条款，规定diverted profits tax 转移利润税anti-avoidance law 反避税法significant economic presence 重大经济存在to name but a few 仅举几例contemplate v. 考虑，深思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.这些单边发展在具体细节上各不相同，但它们都旨在对跨国公司的收入和营收征税——各国认为他们理应有权对这些收入征税，即便国际税收规则并未赋予他们这一权利。换句话说，它们都共享一个观点：国际税收体系已未能跟上当前经济的步伐。differ v. 不同，有区别specifics n. 细节，具体情况be designed to 旨在income and revenue 收入与营收have a right to 有权……grant v. 赋予，授予share a view 共享一个观点fail to 未能……keep up with 跟上……的步伐current economy 当前经济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.作为对这些众多单边措施的回应，经济合作与发展组织（OECD）目前正与131个国家合作，争取在2020年底前就一项国际解决方案达成共识。法国和美国都参与了该组织的工作，但法国的数字服务税和美国的反应引发了人们对国际税收体系未来命运的疑问。in response to 作为对……的回应Organization for Economic Cooperation and Development 经济合作与发展组织reach a consensus 达成共识international solution 国际解决方案be involved in 参与response n. 反应，回应raise questions about 引发对……的疑问what the future holds 未来命运如何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 thatwill prove burdensome and costly.法国计划中的税是一个明确的警告：除非能在改革国际税收体系上达成广泛共识，否则其他国家很可能效仿，美国企业将面临来自几十个国家的各种税收的连锁反应，这将被证明是繁重且代价高昂的。planned tax 计划中的税warning n. 警告unless conj. 除非broad consensus 广泛共识reform v. 改革follow suit 效仿，跟进cascade n. 连锁反应，一连串dozens of 几十个burdensome adj. 繁重的costly adj. 代价高昂的找定位词 → 找定位句 → 精读定位句 → 匹配选项36. The French Senate has passed a bill to| A. regulate digital services platforms. |
| B. impose a levy on tech multinationals. ✓ |
| C. protect French companies' interests. |
| D. curb the influence of advertising. |
French Senate；passed a bill（→ 第 1 段首句）第 1 段首句：...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.第 1 段末句：Many French politicians...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 — multinational tech companies based in the United States.句意为：法国参议院通过数字服务税，对大型跨国公司征收全新税种（impose an entirely new tax on large multinationals）。该税被称为"GAFA税"，主要针对谷歌、苹果、脸书、亚马逊——即总部位于美国的跨国科技公司。核心信息：对科技跨国公司征税。A "规范数字服务平台"——法案是征税而非"规范"；B "向科技跨国公司征税"——impose a new tax on multinational tech companies = impose a levy on tech multinationals，正确；C "保护法国公司利益"——原文未直接提保护法国公司；D "遏制广告影响"——广告只是数字服务之一，非法案目的。37. It can be learned from Paragraph 2 that the digital services tax| A. will prompt the tech giants to quit France. |
| B. aims to ease international trade tensions. |
| C. is apt to arouse criticism at home and abroad. |
| D. may trigger countermeasures against France. ✓ |
Paragraph 2；digital services tax第 2 段末句：But it has already sparked significant controversy, with the United States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.句意为：该税已引发重大争议，美国贸易代表展开调查（opening an investigation）该税是否歧视美国企业，这反过来可能导致对法国的贸易制裁（in turn could lead to trade sanctions against France）。关键因果链：法国征税 → 美国调查 → 可能对法国实施贸易制裁（反制措施）。A "促使科技巨头退出法国"——原文未提退出；B "旨在缓解国际贸易紧张"——相反，引发了紧张；C "容易在国内外引发批评"——第2段提的是美国调查，非"国内外批评"，且D更精确对应"贸易制裁"；D "可能引发对法国的反制措施"——could lead to trade sanctions against France = may trigger countermeasures against France，正确。38. The countries adopting the unilateral measures share the opinion that| A. the current international tax system needs upgrading. ✓ |
| B. redistribution of tech giants' revenue must be ensured. |
| C. tech multinationals' monopoly should be prevented. |
| D. all countries ought to enjoy equal taxing rights. |
countries adopting the unilateral measures；share the opinion（→ 第 4 段）第 4 段末句：In other words, they all share a view that the international tax system has failed to keep up with the current economy.句意为：它们都共享一个观点——国际税收体系已未能跟上当前经济的步伐（the international tax system has failed to keep up with the current economy）。关键词：failed to keep up with（未能跟上）= 落后于 = 需要升级（needs upgrading）。"failed to keep up with"暗含"需要改进/升级"的诉求。A "当前国际税收体系需要升级"——has failed to keep up with = needs upgrading，正确；B "科技巨头收入再分配必须保证"——原文未提"再分配"；C "科技跨国公司垄断应被阻止"——原文未提"垄断"；D "所有国家应享有平等征税权"——过于绝对，原文说的是"认为理应有权征税"，非"所有国家平等"。39. It can be learned from Para 5 that the OECD's current work| A. is being resisted by US companies. |
| B. is faced with uncertain prospects. ✓ |
| C. needs to be readjusted immediately. |
| D. needs to involve more countries. |
Para 5；OECD's current work第 5 段末句：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.句意为：法国和美国都参与了OECD的工作，但（but，转折）法国的数字服务税和美国的反应引发了对国际税收体系未来命运的疑问（raise questions about what the future holds）。关键词：raise questions（引发疑问）+ what the future holds（未来如何）= 前景不确定。虽然OECD正在协调131国达成共识，但法美之间的冲突使这一工作的前景存疑。A "遭到美国公司抵抗"——是美国政府调查，不是公司抵抗；B "面临不确定前景"——raise questions about what the future holds = uncertain prospects，正确；C "需要立即重新调整"——原文未提"立即重新调整"；D "需要涉及更多国家"——已有131国参与，未提需要更多。40. Which of the following might be the best title for this text?| A. France Leads the Charge on Digital Tax ✓ |
| B. France Is Confronted with Trade Sanctions |
| C. France Demands a Role in the Digital Economy |
| D. France Says "NO" to Tech Multinationals |
best title（→ 主旨题，需梳理全文脉络）全文脉络：第1段：法国参议院通过数字服务税（GAFA税）第2段：等待总统签署，已引发争议第3段：法国不是唯一，但属于更大趋势的一部分第4段：各国单边措施的共同诉求第5段：OECD协调，但法美冲突引发疑问第6段：法国是明确警告，他国可能效仿全文以法国数字服务税为主线展开：法国率先通过法案 → 引发国际争议 → 带动更大趋势 → OECD回应 → 法国作为警告他国效仿。法国的角色是"引领者/带头者"（leads the charge），主题词是"数字税"（digital tax）。标题需涵盖"法国 + 带头 + 数字税"三要素。A "法国带头征收数字税"——全文主线：法国率先通过数字税法案+引领趋势+警告他国，leads the charge 精准概括，正确；B "法国面临贸易制裁"——只是第2段一个细节，非全文主旨，以偏概全；C "法国要求在数字经济中扮演角色"——偏离"税收"主题；D "法国对科技跨国公司说不"——"NO"不准确，法国是征税而非拒绝，且过于宽泛。2020 考研英语（一）Text 4 · 阅读精讲 
