Part A: Reading Comprehension
Directions: Read the following text. Answer the questions below each text by choosing A, B, C or D. Mark your answers on the ANSWER SHEET. (40 points)
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 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 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.
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. They 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
37. It can be learned from Paragraph 2 that the digital services tax
38. The countries adopting the unilateral measures share the opinion that
39. It can be learned from Paragraph 5 that the OECD’s current work
40. Which of the following might be the best title for this text?
答案与解析 (Answers)
36. [C] impose a levy on tech multinationals.
解析：第一段首句指出，法国参议院通过了一项数字服务税，该税将“impose an entirely new tax on large multinationals（向大型跨国公司征收全新的税）”。这完美对应选项C中的“impose a levy（征税）”。
37. [A] may trigger countermeasures against France.
解析：第二段末尾明确提到，该税收引发了争议，美国贸易代表正展开调查，而这反过来“could lead to trade sanctions against France（可能导致针对法国的贸易制裁）”。“trade sanctions（贸易制裁）”就是针对法国的“countermeasures（反制措施）”，因此选A。
38. [B] the current international tax system needs upgrading.
解析：第四段最后一句总结了采取这些单边措施的国家的共识：“they all share a view that the international tax system has failed to keep up with the current economy（他们都认为国际税收体系已经跟不上当前经济的发展）”。这说明他们认为现有的国际税收体系需要“upgrading（升级）”，故选B。
39. [C] is faced with uncertain prospects.
解析：第五段最后一句指出，法国的数字服务税和美国的反应引发了对于“what the future holds for the international tax system（国际税收体系未来何去何从）”的疑问，即前景充满了不确定性（uncertain prospects），因此选C。
40. [B] France Leads the Charge on Digital Tax.
解析：文章从法国征收数字税切入（第1-2段），继而指出法国此举不仅是单边行动，更引领了全球对跨国公司征收数字税的大趋势（第3-4段），并推动国际组织作出响应（第5-6段）。“France Leads the Charge（法国率先冲锋/带头）”最能准确概括全文主旨。
核心长难句精解 (Highlighted Sentences)
1. 定语从句与并列结构：
"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."
【解析】who 引导非限制性定语从句，补充说明法国总统马克龙的态度。and 连接了两个并列的独立分句，清晰交代了该法案目前的进度。
【翻译】这项数字服务税目前正等待总统埃马纽埃尔·马克龙的签署——他已经表达了对该措施的支持，该税可能会在未来几周内生效。
"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."
【解析】who 引导非限制性定语从句，补充说明法国总统马克龙的态度。and 连接了两个并列的独立分句，清晰交代了该法案目前的进度。
【翻译】这项数字服务税目前正等待总统埃马纽埃尔·马克龙的签署——他已经表达了对该措施的支持，该税可能会在未来几周内生效。
2. 伴随状语与从句嵌套：
"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."
【解析】with + 宾语 + 宾补(现在分词) 构成伴随状语，补充说明争议的具体表现。whether 引导宾语从句作介词 into 的宾语。which 引导非限制性定语从句，修饰前面的整个事件（调查本身及其结果）。
【翻译】但它已经引发了巨大的争议，美国贸易代表开始调查该税是否歧视美国公司，这反过来可能导致对法国的贸易制裁。
"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."
【解析】with + 宾语 + 宾补(现在分词) 构成伴随状语，补充说明争议的具体表现。whether 引导宾语从句作介词 into 的宾语。which 引导非限制性定语从句，修饰前面的整个事件（调查本身及其结果）。
【翻译】但它已经引发了巨大的争议，美国贸易代表开始调查该税是否歧视美国公司，这反过来可能导致对法国的贸易制裁。
3. 宾语从句、定语从句与让步状语从句的复合：
"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."
【解析】that 引导定语从句修饰 income and revenue；定语从句中又嵌套了一个 believe 引导的省略了 that 的宾语从句。even if 引导让步状语从句，凸显了国家主权与现行国际规则之间的冲突。
【翻译】这些单边发展举措在细节上有所不同，但它们都是为了对跨国公司征税，这些国家认为他们有权对这些收入和利润征税，即使国际税收规则并未赋予他们这种权利。
"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."
【解析】that 引导定语从句修饰 income and revenue；定语从句中又嵌套了一个 believe 引导的省略了 that 的宾语从句。even if 引导让步状语从句，凸显了国家主权与现行国际规则之间的冲突。
【翻译】这些单边发展举措在细节上有所不同，但它们都是为了对跨国公司征税，这些国家认为他们有权对这些收入和利润征税，即使国际税收规则并未赋予他们这种权利。