2022年考研英语一真题阅读理解text4原文

年考研英语一真题阅读理解text4原文2022考研英语一考试已经结束，盼望大家考的都不错，下面是为大家整理的2022考研英语一真题阅读理解text4原文，以供大家参考。

Text4

LastThursday,theFrenchSenatepassedadigitalservicestax,whichwouldimposeanentirelynewtax

onlargemultinationalsthatprovidedigitalservicestoconsumersorusersinFrance.Digitalservicesincludeeverythingfromprovidingaplatformforsellinggoodsandservicesonlinetotargetingadvertisingbasedonuserdata,andthetaxappliestogrossrevenuefromsuchservces.ManyFrenchpoliticiansandmediaoutletshavereferredtothisasa"GAFAtax,meaningthatitisdesignedtoapplyprimarilytocompaniessuchasGoogle,Apple,FacebookandAmazon-inotherwords,multiationaltechcompaniesbasedintheUnitedStates.

ThedigitalservicestaxnowawaitsthesignatureofPresidentEmmanuelMacron,whohasexpressedsupportforthemeasure,anditcouldgointoeffectwithinthenextfewweeks.Butithasalreadysparkedsignificantcontroversy,withtheUniteSatestraderepresentativeopeninganinvestigationintowhetherthetaxdiscriminatesagainstAmericancompanies,whichinturncouldleadtotradesanctionsagainstFrance.

TheFrenchtaxisnotjustaunilateralmovebyonecountryinneedofrevenue.Instead,thedigitalservicestaxispartofamuchlargertrend,withcountriesoverthepastfewyearsproposingorputtinginplaceanalphabetsoupofnewinternationaltaxprovisions.ThesehaveincludedBritainsDPT(divertedprofitstax),AustraliasMAAL(multinationalantiavoidancelaw),andIndiasSEP(significanteconomicpresence)test,tonamebutafew.Atthesametime,theEuropeanUnion,Spain,Britainandseveralothercountrieshaveallseriouslycontemplateddigitalservicestaxes.

Theseunilateraldevelopmentsdifferintheirspecifics,buttheyarealldesignedtotaxmultinationalsonincomeandrevenuethatcountriesbelievetheyshouldhavearighttotax,evenifinternationaltaxrulesdonotgrantthemthatright.Inotherwords,theyallshareaviewthattheinternationaltaxsystemhasfailedtokeep;upwiththecurrenteconomy.

Inresponsetothesemanyunilateralmeasures,theOrganizationforEconomicCooperationandDevelopment(OECD)iscurrentlyworkingwith131countriestoreachaconsensusbytheendof2022onaninternationalsolution.BothFranceandtheUnitedStatesareinvolvedintheorganizationswork,butFrancesdigitalservicestaxandtheAmericanresponseraisequestionsaboutwhatthefutureholdsfortheinternationaltaxsystem.

Francesplannedtaxisaclearwarning:Unlessabroadconsensuscanbereachedonreformingtheinternationaltaxsystem,othernationsarelikelytofollowsuit,andAmericancompanieswillfaceacascadeofdifferenttaxesfromdozensofnationsthatwillproveburdensomeandcostly.

36.TheFrenchSenatehaspassedabillto_____

[A]regulatedigitalservicesplatforms.

[B]protectFrenchcompaniesinterests.

[C]imposealevyontechmultinationals.

[D]curbtheinfluenceofadvertising.

37.ItcanbelearnedfromParagraph2thatthedigitalservicestax_____

[A]maytriggercountermeasuresagainstFrance.

[B]isapttoarousecriticismathomeandabroad.

[C]aimstoeaseinternationaltradetensions.

[D]willpromptthetechgiantstoquitFrance.

38.Thecountriesadoptingtheunilateralmeasuressharetheopinionthat_____

[A]redistributionoftechgiantsrevenuemustbeensured.

[B]thecurrentinternationaltaxsystemneedsupgrading.

[C]techmultinationalsmonopolyshouldbeprevented.

[D]allcountriesoughttoenjoyequaltaxingrights.

39.ItcanbelearnedfromPara5thattheOECOscurrentwork_____

[A]isbeingresistedbyUScompanies.

[B]needstobereadjustedimmediately.

[C]isfacedwithuncertainprospects.

[D]needstoininvolvemorecountries.

40.Whichofthefollowingmightbethe.besttitleforthistext?

[A]FranceIsConfrontedwithTradeSanctions

[B]FranceleadsthechargeonDigitalTax

[C]France