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英语一
阅读精炼
阅读精炼
卷面总分:100分
题量:101题
题型:单选题
试卷简介: 阅读精炼, 此试卷为参加"英语一"的考生提供的" 阅读精炼"的答案和解析。
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1
单选题
0分
Text 1
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.
21. 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.
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2
单选题
0分
Text 1
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.
22. 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.
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3
单选题
0分
Text 1
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.
23. 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.
点击查看答案
4
单选题
0分
Text 1
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.
24. 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
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5
单选题
0分
Text 1
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.
25. 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.
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