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Text 4 The EU's faltering progress towards a common system of taxing the huge revenues of the new digital giants lurched forward this morning as Margrethe Vestager,the EU commissioner in charge of competition,declared that Amazon had received unfair state

题目
Text 4 The EU's faltering progress towards a common system of taxing the huge revenues of the new digital giants lurched forward this morning as Margrethe Vestager,the EU commissioner in charge of competition,declared that Amazon had received unfair state aid from Luxembourg through its tax arrangements,and demanded that it pay￡250m in back taxes.At the same time,Ms Vestager announced that the European commission would haul Ireland up before the European court of justice for its failure to demand￡13bn of unpaid tax from Apple,identi{ied in an earlier investigation.The lwo events illusrrate the gulf between the commission,together with some of the EU's iargest economies,and smaller members such as Ireland and Luxembourg.Both Ireland and Luxembourg defend their tax arrangements.Ireland in particular welcomes the thousands of goocl jobs that the tech giants bring and has no desire to find ways of extracting more tax from thcm in case it drives them away.The Irish government also insists that taxation is a sovereign matter,not an arena for EU interference.（ ）thers are under pressure from voters who are outraged that any company can make so much profit in their country and pay so little tax on it.Revenue from Facebook's UK operations,it has emerged,nearly quadrupled last year t0 842m,through growth in digital ad sales;its corporation tax bill crept up from 4.2m t0 5.Im.The US inland revenue service is also keen to find transparent ways of taxing the new digital economy,and is watching jealously as the European commission draws up its plans,suspicious of any move that might be used by the tech giants to offset their US tax bills.Already,companies such as Google and Amazon hold billions of dollars in offshore funds,where ihey are out of reach of the taxman.The US defensiveness about its own tax revenues points to the need for a global rather than a merely European solution to the question of how,what and whcre to tax the digital economy,but progress through the Organization for Economic Co-operation and Development（OECD）is glacial,and would in any event only be advisory.The commission is still hoping to get agreement on a common corporate tax base that would help to identify the parameters of any new tax system,but progress has stalled because of complexities around double taxation.Meanwhile the American Chamber of Commerce in Europe（ACCE）is warning that any attempt to tax the tech giants more would threaten investment and expansion.But across most of the EU discontent is growing,not just over the failure to pay tax-which has already prompted some tech companies to become more transparent,and even pay more-but over many of their practices.The chief executive of the ride-hailing app Uber has been in London this week trying to patch up relations with Transport for London（TfL）.Margrethe Vestager is right:enforcing regulations works.
Concerning tax problem,most of the EU countries'attitude toward tech giants is______

A.tolerant
B.critical
C.supportive
D.ambiguous
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相似问题和答案

第1题：

To solve the euro problem ,Germany proposed that______.

A．EU funds for poor regions be increased

B．stricter regulations be imposed

C．only core members be involved in economic co-ordination

D．voting rights of the EU members be guaranteed


正确答案：B
解析：细节题。题干中的Germany定位在第四段，第一句是该段的概括提出应该强化法规。第二句these指代的第一句中的rules。第三句的主语it指代的Germany。因此第四段都提到了Germany，没有明确定位在某句话上。因此需要选项回原文一一对应。

第2题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
What is the ultimate goal that digital tax legislation should pursue?

A.Efficient unilateral solution.s.
B.Simplified corporate tax systems
C.A global cooperative approach
D.An anti-tax avoidance package

答案：C
解析：
第七段先指出“欧盟应加紧努力设计多国解决方案，而非独自行动”，随后明确“立法最终目标应是公平的多边体系（a multilateral framework）”，最后再次强调“‘对数字经济征税，是国际性挑战，需要国际性的解决方案（a multinational／international solution）”，C.契合题意。[解题技巧]A.将第七段②句“多边体系亦应尊重各国立法主权（各国可变通地在多边体系下立法）”曲解为“采用单边解决方案”。B.将第七段②句complexity所修饰主体“数字经济”偷换为“公司税制”，并由此臆断出“应简化公司税制”。D.由第三段“数字公司通过转移无形资产避税”推断而来，但选项遗漏文章核心观点“欧盟的区域性解决方案不可行，数字税立法需全球通力合作”。

第3题：

能用于IP的是

A.BaFBr：Eu2+

B.Na2S2O3·5H2O

C.Na2CO3

D.CH3COOH

E.a-Se

含5个结晶水的硫代硫酸钠是

A.BaFBr：Eu2+

B.Na2S2O3·5H2O

C.Na2CO3

D.CH3COOH

E.a-Se

DR探测器可用的是

A.BaFBr：Eu2+

B.Na2S2O3·5H2O

C.Na2CO3

D.CH3COOH

E.a-Se

作为显示中和剂的是

A.BaFBr：Eu2+

B.Na2S2O3·5H2O

C.Na2CO3

D.CH3COOH

E.a-Se

显影液使用的是

A.BaFBr：Eu2+

B.Na2S2O3·5H2O

C.Na2CO3

D.CH3COOH

E.a-Se

请帮忙给出每个问题的正确答案和分析，谢谢！


问题 1 答案解析：A


问题 2 答案解析：B


问题 3 答案解析：E


问题 4 答案解析：D?


问题 5 答案解析：C

第4题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
The author believes ihat the commission's tax plan would

A.ultimately harm consumers
B.benefit some financial services
C.help curb monopoly power
D.force privacy rules to be modified.

答案：A
解析：
第五、六段明确欧洲数字税计划的后果（the plan wouldn't.…Its plan would.…）。第五段先指出数字税计划不仅不会增加多少税收，还会引发很多异常现象，随后举例说明异常现象（For Jnstance）．其中之一为④句“高盈利公司会把税费转嫁给消费者”；第六段②句“可能需要获取个人的非匿名数据”暗示数字税计划可能会“侵犯个人（消费者）隐私”，综上判断A.正确。[解题技巧]B.与第五段⑦句“数字税可能会波及一些计划外的活动，如一些金融服务（会损害一些金融服务的利益）”相悖。C.与第五段④句“脸谱网等高盈利公司会转嫁其税收负担（不会受到太大影响）”相悖。D.将第六段“欧盟的数字税计划背离其隐私新规（行为前后矛盾）”篡改为“隐私新规将被修改、以契合数字税计划”。

第5题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
The author's attiiude toward EU's new tax plan is one of

A.slight hesitation.
B.strong disapproval.
C.reserved consent.
D.enthusiastic support.

答案：B
解析：
文章首段即指出“欧盟数字税脱离既有国际惯例，又背离显见的常理”，随后五、六段直言“什么都不做也比施行数字税好”，指出“数字税无益于增加政府税收且会打击低利润公司、伤害消费者、阻碍企业合并、波及计划外活动，更背离其隐私新规”，最后于末段提出“应加紧努力建立多边体系”，可见，作者对“欧盟单独行动——数字税计划”的态度是“强烈反对的”，B.正确。[解题技巧]A.、C.、D.由首段②句及第三、四段信息“数字公司钻现行税法空子、致使税负不均，而国际层面上公司税改革进展缓慢”臆断出作者对欧盟数字税持“犹疑、大致赞同、甚至支持”的态度，但作者实际观点为“改革公司税法势在必行，但欧盟单方面行动不可取，应该积极推进国际解决方案”。

第6题：

A suitable title for this text might be（ ）

[A] How to Develop U.S. Economy

[B] The Relation between American Industry and New Economy

[C]Digital Engine Powers New Economy

[D] Our New Policy on Economy


正确答案：C

第7题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
To which of the following would EU officials most probably agree?

A.Traditional business lax cut is necessary in the digital era.
B.The pace of global corporate tax reform is too slow.
C.Europe should reduce the number of Iow-tax jurisdictions.
D.Corporate tax code is being revised in favor of the U,S.

答案：B
解析：
第三、四段介绍欧盟官员观点（The commission says.…Officials acknowledge．．．）。第四段先指f|{官员们认可“多边合作改革公司税法”为最佳解决方案，随后转而阐明“国际上公司税改革进展太慢、多边解决方案难以实现”，故欧盟选择先行一步。B.契合欧盟观点。[解题技巧]A.由第三段③句“数字公司所缴税费不到传统企业的一半”反向臆断出“传统企业税太高，需减免”。C.由第三段③句“数字公司将无形资产转移至低税收辖区来避税”臆断出“欧洲应削减低税收辖区数量”，但文中并未提及“低税收辖区数量的管控问题”。D.由第四段“欧盟尤其应与美国合作改革公司税法”主观推断出“欧盟官员认为全球性公司税改革偏向美国”。

第8题：

The debate over the EU's single currency is stuck because the dominant powers______.

A．are competing for the leading position

B．are busy handling their own crises

C．fail to reach an agreement on harmonization

D．disagree on the steps towards disintegration


正确答案：B
解析：细节题。题干中The debate over the EU's single currency is stuck定位在第三段第一句，第二句的it is stuck是对第一句内容的重复，并且出现了because，因此答案指向because后面的内容。

第9题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
According to the first two paragraphs,the EU digital tax proposal

A.protects European industries from competition.
B.aims to updaic esiablished international practice.
C.is a blow to top digital companies.
D.binds only America's tech giants.

答案：C
解析：
首段①句指出欧洲数字税提案的宗旨是“让谷歌、优步等公司缴纳更多税款”．第二段②句明确数字税征税方式是“对大型数字公司的营业额征收3%的税费”，由此可推知“数字税提案将打击谷歌、优步等顶尖数字公司”．C.正确。[解题技巧]A.由首段①句Google、Uber和第二段③句American（companies）臆断而jLI，但据首段②句欧委会主张“数字公司以牺牲其他纳税人为代价钻规则的空子”可推知法案“意在保护其他纳税人、实现税收公平”，不能推出“法案会形成壁垒，保护本土企业”。B.将首段③句“提案脱离既有国际惯例”篡改为“提案旨在更新既有国际惯例”。D.将第二段③句“欧洲数字税将主要影响美国公司”偷换为“欧洲数字税仅针对美国科技巨头”。

第10题：

Text 4 The EU's faltering progress towards a common system of taxing the huge revenues of the new digital giants lurched forward this morning as Margrethe Vestager,the EU commissioner in charge of competition,declared that Amazon had received unfair state aid from Luxembourg through its tax arrangements,and demanded that it pay￡250m in back taxes.At the same time,Ms Vestager announced that the European commission would haul Ireland up before the European court of justice for its failure to demand￡13bn of unpaid tax from Apple,identi{ied in an earlier investigation.The lwo events illusrrate the gulf between the commission,together with some of the EU's iargest economies,and smaller members such as Ireland and Luxembourg.Both Ireland and Luxembourg defend their tax arrangements.Ireland in particular welcomes the thousands of goocl jobs that the tech giants bring and has no desire to find ways of extracting more tax from thcm in case it drives them away.The Irish government also insists that taxation is a sovereign matter,not an arena for EU interference.（ ）thers are under pressure from voters who are outraged that any company can make so much profit in their country and pay so little tax on it.Revenue from Facebook's UK operations,it has emerged,nearly quadrupled last year t0 842m,through growth in digital ad sales;its corporation tax bill crept up from 4.2m t0 5.Im.The US inland revenue service is also keen to find transparent ways of taxing the new digital economy,and is watching jealously as the European commission draws up its plans,suspicious of any move that might be used by the tech giants to offset their US tax bills.Already,companies such as Google and Amazon hold billions of dollars in offshore funds,where ihey are out of reach of the taxman.The US defensiveness about its own tax revenues points to the need for a global rather than a merely European solution to the question of how,what and whcre to tax the digital economy,but progress through the Organization for Economic Co-operation and Development（OECD）is glacial,and would in any event only be advisory.The commission is still hoping to get agreement on a common corporate tax base that would help to identify the parameters of any new tax system,but progress has stalled because of complexities around double taxation.Meanwhile the American Chamber of Commerce in Europe（ACCE）is warning that any attempt to tax the tech giants more would threaten investment and expansion.But across most of the EU discontent is growing,not just over the failure to pay tax-which has already prompted some tech companies to become more transparent,and even pay more-but over many of their practices.The chief executive of the ride-hailing app Uber has been in London this week trying to patch up relations with Transport for London（TfL）.Margrethe Vestager is right:enforcing regulations works.
The U.S.'s close attention to EU's tax plan making is mentioned to stress_____

A.the OECD's failure to fulfill its obligation
B.Google and Amazon's success outside the U.S.
C.U.S.'s jealousy in European progress in tax reform
D.the universality of digital economy taxation problem

答案：D
解析：
[信息锁定]题干内容位于第四段首句，②③句随后指出，谷歌和亚马逊的海外资金已高达数十亿美元，却不受税收管制（out of reach“the taxman）；美国对自己税收可能流失的忧虑表明，像科技巨头征税的难题不止存在于欧洲．而是个全球性亟待解决的问题，D.符合文中用意。[解题技巧]A.源于段末“作者对OECD在推进全球性税改问题上未能发挥应有作用的不满”．但这里在补充全球性改革没有进展的原因，并非提及美国关注欧盟改革的目的。B.局限于例子本身内容而忽略上下文语义。C.把首句中watching jealously at.…（小心密切关注欧盟举动，考虑自身疏漏）偷换为简单的嫉妒之情，其次欧盟在税改问题上进展不尽人意，嫉妒无从谈起。注意此处jealously意为“戒备地，留心提防地”。

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