2020年考研英语阅读真题(一)text4——出题思路

一、听懂人话（审题，看老师问了你什么？文章的中心是什么，结构是什么？）

36. The French Senate has passed a bill to____(细节)

37. It can be learned from Paragraph 2 that the digital services tax___(推理)

经验积累：对推理判断题，答案往往在but后，要么是本段的主旨（段首句）

中心论：it是形式主语，真正的主语是 that the digital services tax___；

在第二段中能了解数字服务税是干什么的？

本文的话题可能是： digital services tax是主旨；从中看到36题的答案是与digital services tax相关；

在36答案备选项中，[C] impose a levy on tech multinationals.对科技跨国公司征税就是答案。

levy on向某人征收（税款等）；同样40题是主旨题，它的答案与digital services tax相关，答案备选项中只有B. France Leads the Charge on Digital Tax包含所有的主题词：charge（收费; ），Digital Tax，故B是正确答案。两个送分题。

加税得到报复，这是常识，在媒体中已吵翻天了。37题的答案是[A] may trigger countermeasures against France.

★trigger [ˈtrɪɡə(r)]vt.引发，触发chù fā（tr=dr=pull;）（助记：炮兵打炮，用绳一拉。）

（2020年考研真题(英语一)）In people who score high in a test of neuroticism， a personality dimension associated with self-consciousness and anxiety, eye contact triggered more activity associated with avoidance, according to the Finnish researcher Jari Hietanen and colleagues.

芬兰研究人员贾里·希坦和他的同事说,在神经质(一种与自我意识和焦虑相关的人格维度)测试中得分高的人中,眼神接触会引发更多与回避相关的活动。

38. The countries adopting the unilateral measures share the opinion that_____(细节)

adopting the unilateral measures分词做定语

 Unilateral [ˌjuːnɪˈlætrəl] adj.单边的（uni一个,单一；later=side边-al后缀）

bilateral [ˌbaɪˈlætərəl]adj.双边的（bi=two）

（考研2001）Lateral move平级调动;promotion升级

中心论：That 引导的同位语从句。采用单边行动的国家共同的意见是：后面补充细节。

它的答案与税收有关，形散神不散。

39. It can be learned from Paragraph 5 that the OECO'S current work_____(推理)

经验积累：对推理判断题，答案往往在but后，要么是本段的主旨（段首句）

40. Which of the following might be the best title for this text?_____（中心主旨题）

　　[A] France Is Confronted with Trade Sanctions

　　[B] France leads the charge on Digital Tax

　　[C] France Says "NO" to Tech Multinationals

[D] France Demands a Role in the Digital Economy

下列哪项可能为本文的最佳标题?

A.法国面临着贸易制裁

B.法国率先设置数字税

C.法国向跨国科技公司说“不”

D.法国要求在数字经济中发挥作用

方法一、 从37的题干中可知digital services tax是主旨；40题的答案与digital services tax相关，答案备选项中只有B. France Leads the Charge on Digital Tax故B是正确答案。

levy on向某人征收（税款等）；

方法二、这是典型的主旨题，给文章起标题。这种方式是英语一阅读最常见的解题方法，西方人的思维习惯开门见山，所以绝大多数文章的主旨都可以在首段出现。通读首段，尤其是首句和转折句的信息，通常是主旨句的出处。在第一段中，反复出现的主题词有French, digital services, taxes, 只有B France Leads the Charge on Digital Tax包含所有的主题词，是正确答案。

二、跟着老大，顺藤摸瓜

36. The French Senate has passed a bill to____(后面不定式表目地)

[A] regulate digital services platforms.

[B] protect French companies' interests.

[C] impose a levy on tech multinationals.

[D] curb the influence of advertising.

解析：你可从37题的题干知道本文的中心是关于digital services tax；目标定位于答案C.你一时弄不明白levy这个词的意义，可在第一段最后一句中找到：in other words,multinational tech companies based in the United States.in other words提醒你这就是重点，是答案所在。

单词助记：从levy中看到了lever（杠杆），想到了词根：lev=raise；联想到收地租，用秆称银子等。levy征兵, 征税;(古代的兵役，捐税)。Levy在十年真题中第三次考到。

★★本题难在将tax用levy同意替换。

法国参议院通过法案是为了:

A.规范数字服务平台

B.保护法国公司的利益

C.对跨国科技公司征收税款

D.限制广告的影响

1、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.

(36) 上周四,法国参议院投票通过了数字服务税法案,这是一项全新的税种,它将对在法国为消费者或用户提供数字服务的大型跨国公司征收税款。数字服务包括从提供在线商品及服务销售平台到基于用户数据精准投放广告的所有方面,而数字服务税适用于从此类服务中产生的总收入。许多法国政治家及媒体将其称为“GAFA税”,意思是它主要适用于谷歌(google)苹果(Apple)、脸书( Facebook)和亚马逊( Amazon)这几家公司——换句话说,即那些总部设在美国的跨国科技公司。

长难句：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。

the French Senate passed a digital services tax是主干，which引导的非限定性定语从句,补充说明句子主干。That引导定语从句修饰multinationals。

经验积累：★in other words是强调，是重点，也是考点。怕你前边的话不懂，作者再说一遍。

Key words：

 Impose [ɪmˈpəʊz] v强加;征税;利用;欺骗:施加影响(im=into;pose=put)(进去放[强放])

Impose...on施加....在

From...to

referred to...as把...视做

media outlet媒体渠道;媒体平台

base sth.in设立;驻扎

 levy[ˈlevi] v.征收，索取; 征税

（2020考研二）a judge has now overruled the city’s decision to stop levying fine,ordering them reinstated.一名法官驳回了市停止罚款的决定，下令恢复罚款。

37. It can be learned from Paragraph 2 that the digital services tax_____

[A] may trigger countermeasures against France.可能会引发针对法国的反制措施

[B] is apt to arouse criticism at home and abroad.容易引发国内外的批评

[C] aims to ease international trade tensions.目标是缓和国际贸易的紧张局势

[D] will prompt the tech giants to quit France.将导致大型科技公司退出法国

中心论：it是形式主语，真正的主语是 that the digital services tax___；

在第二段中能了解数字服务税是干什么的？

我看到的是本文的话题： digital services tax是主旨；

本段最后一句：which in turn could lead to trade sanctions against France.which= digital services tax，Lead to引导的不是什么好东酉。Sanctions=do；可以不认识，但动词+介词；表达的主要意思是由介词against（反对）决定的。

★★may trigger countermeasures against France. 是对本句的同意转换。

经验积累：对推理判断题，答案往往在but后，要么是本段的主旨（段首句）

be apt to倾向于

aim to计划，打算

(prompt sb. to do sth. 动词 + 名词短语 + 带to的不定式)  促使...干。

2、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 Unite States trade representative opening a investigation into whether the tax discriminates against American companies,which in turn could lead to trade sanctions against France.

数字服务税目前正在等待总统埃马纽埃尔·马克龙签字,他已表示支持这项议案,并且该议案可能在接下来的几周内生效。(37)但是,随着美国贸易代表就该税是否对美国公司构成歧视展开调查,此举可能转而导致针对法国的贸易制裁,数字服务税已经引起了极大争议。

go into effect生效; 施行;

★controversy  [ˈkɒntrəvɜ:si]n.辩论;争论

（contra-表示"反对，相反" ；ver=turn,表示"转"）（contra-：con=together, tra=draw）(相互拽，"反对，相反")

discriminate[dɪˈskrɪmɪneɪt] v.区分，辨别; 歧视（dis分开+crimin分辨；-ate后缀）

sanction[ˈsæŋkʃn] n.制裁，处罚; 批准（sanct=holy,表示"神圣"，有神授之意）

St. Peter圣彼特

sanction against sb对某人的制裁

长难句：

①　with the Unite States trade representative opening a investigation into whether the tax discriminates against American companies.独立主格结构。Whether引导宾语从句。

②　which in turn could lead to trade sanctions against France.

Lead to引导的不是什么好东酉。Sanctions=do；可以不认识，但动词+介词；表达主要是由介词against（反对）决定的。

经验积累：对推理判断题，答案往往在but后。

3、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.These 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.

法国的数字服务税并不仅仅是一个需要税收的国家采取的单边行动。相反,它是更大趋势中的一部分,过去几年里,数个国家提议或实施了一种以字母为代号的新型国际税收条款。这些条款包括英国的DPT(转移利润税)、澳大利亚的MAAL(跨国公司反避税法)和印度的SEP(显著经济存在)准则,这些仅是其中几例。同时,欧盟、西班牙、英国及其他几个国家也都在认真考虑实行数字服务税。

in need of 需要;

to name but a few仅举几例

contemplate [ˈkɒntəmpleɪt]v.考虑; 沉思，苦思冥想(con=together;tem=time时间；-ate后缀)

熟词助忆：temple [ˈtempl]n.庙，寺;（长时间坐那里冥想的地方）

38. The countries adopting the unilateral measures share the opinion that_____

[A] redistribution of tech giants' revenue must be ensured.

[B] the current international tax system needs upgrading

[C] tech multinationals' monopoly should be prevented.

[D] all countries ought to enjoy equal taxing rights.

实施单边条款的国家都认为

A.必须确保科技巨头收入的重新分配

B.现有的国际税收制度需要改进

C.应当阻止跨国科技公司的垄断

D.所有国家都应当享有平等的征税权

4、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.

这些单边税务条款在各自细节方面有所不同,但它们都是一些国家以对跨国公司的净收入及总收入征税为目的而设置的。这些国家认为自己有权对这些收入征收税款,尽管国际税法并未赋予他们该项权利。(38)换句话说,他们都认为,国际税收制度已经落后于目前的经济状况。

fail to未能…;

keep up with跟上，保持同步

长难句：These unilateral developments differ in their specifics,but they are all designed to tax multinationals on income and revenue that countries believe（that） they should have a right to tax,even if international tax rules do not grant them that right。

But表示递进。

 that countries believe（that） they should have a right to tax是定语从句；believe后是省略了that引导的宾语从句；even if引导让步状语从句。

经验积累：★in other words是强调，是重点，也是考点。怕你前边的话不懂，作者再说一遍。

39. It can be learned from Paragraph 5 that the OECO'S current work_____

[A] is being resisted by Us companies.

[B] needs to be readjusted immediately.

[C] is faced with uncertain prospects.

[D] needs to involve more countries.

从五段可以得知,OECD现在的工作

A.受到了美国公司的抵制B.需要立即进行调整C.面临不确定的前景D.需要更多国家的加入

prospect [ˈprɒspekt]n.前景; 期望;

经验积累：OECD在段首，答案可能在整段。be learned from推理题，直接找到的不一定正确。答案往往是but后面的。同样的答案——“是否面临着不确定的前景”，在十年真题中出现二次。

5、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（关于） 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.

针对如此多的单边措施,经济合作与发展组织(OECD)目前正与131个国家合作,争取到2020年底就国际解决方案达成共识。法国和美国都参与了该组织的工作,但法国的数字服务税和美国的反应引发关于国际税收制度的未来将会怎样的疑问。

what the future holds for the international tax system.是介词about宾语。主语 the future；谓语holds；宾语what。也就是说what在宾语从句中充当宾语。

consensus[kənˈsensəs]n.共识，一致看法 （con=com=together；sens=feel）

sense [sens]感觉（sens=feel,表示"感觉"）

be involved in涉及，专心;

40. Which of the following might be the best title for this text?_____（中心主旨题）

　　[A] France Is Confronted with Trade Sanctions

　　[B] France leads the charge on Digital Tax

　　[C] France Says "NO" to Tech Multinationals

[D] France Demands a Role in the Digital Economy

下列哪项可能为本文的最佳标题?

A.法国面临着贸易制裁

B.法国率先设置数字税

C.法国向跨国科技公司说“不”

D.法国要求在数字经济中发挥作用

6、France's planned tax is a clear waning: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.

法国精心设计的数字服务税是一个明确的警告:除非能够就国际税收制度的改革达成广泛共识,否则其他国家可能会效仿,美国公司将面临许多国家向其征收一连串税款,这些税款无疑将数额巨大,且会给公司带来沉重的负担。

follow suit跟着做，照着做;

是个独句段，冒号后的内容