考研英语二（阅读）模拟试卷230
阅读理解
When G20 finance ministers meet on July 18th and 19th, avoiding a new trade war will be high on the agenda. Cash-strapped governments around the world are planning to impose taxes on online services. But America regards these as a grab for its companies\’ profits, and is considering revenge against ten digital-tax proposals.
The root cause of the dispute is a flaw in the international tax system. In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms that are legally located on their shores or have a local physical base, and link the amount due to the location of their assets and production. But now many companies provide online services and can shift intellectual property to low-tax regimes with the click of a button. A system intended to stop profits being taxed too much allows them to be taxed too little. In 2017 40％ of profits made by multinational firms outside their home country were shifted to tax havens, reckon Thomas Torslov, now at the Danish Ministry of Taxation, and Ludvig Wier and Gabriel Zucman of the University of California, Berkeley.
For several years now, the OECD, a club of rich countries, has assembled governments in the hope of plugging the tax leaks. The idea is that the G20 meeting lays the groundwork so that the OECD\’s summit, planned for October, yields results.
The talks cover two proposals, or \\
1.According to Paragraph 1, governments with financial problems tend to________.(A)
A. collect tax on digital services.
B. launch a new round of trade war.
C. avoid revenge against digital tax.
D. protect American firms’ benefits.
解析：细节题。根据题干关键词Paragraph 1和governments with financial problems定位至第一段第二句，governments with financial problems是该句中Cash-strapped governments的同义替换。A项是第二句中impose taxes on online services(计划对在线服务征税)的同义替换。故本题选A。B项中trade war在第一段第一句中有所提及，原文语境是“避免一场新的贸易战将成为议程的重头戏”，而不是开启新的贸易战，且该内容与题干无关，该项为无中生有；C项根据第一段第三句中revenge against ten digital-tax proposals(对十项数字税提案进行报复)设置干扰，原文语境是“美国正考虑对十项数字税提案进行报复”，该项为无中生有；D项中American firms在第一段第三句中有所提及，原文语境是“美国认为其征税攫取了本国公司的利润”，并非保护美国公司的利益，该项为正反混淆。
2.The government imposes corporate tax on entities to________.(C)
A. prevent companies’ shifting to low-tax regimes.
B. contribute to the government’s tax revenue.
C. prevent double taxation on enterprises.
D. improve corporations’ online services.
解析：细节题。根据题干关键词corporate tax定位至第二段第二句，该句提到In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms…(为了避免对企业重复征税，政府通常对……的公司征收企业税)，C项中prevent double taxation是该句中avoid taxing twice的同义替换。故本题选C。A项根据第二段第三句中low-tax regimes设置干扰，但原文语境是“公司……只需在网上点击按钮，就可将知识产权转移到低税区”，并未提及企业税对企业转移到低税区产生的影响，该项为无中生有；B项中的the government’s tax revenue(政府的税收)原文未提及，该项为无中生有；D项根据第一段第二句中online services，设置干扰，但原文语境是“世界各地资金短缺的国家政府正计划对在线服务征税”，未提及企业税可以改
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