對于不考數學的小伙伴來說，英語無疑是研究生入學考試最難的科目。在備考英語時，除了必要的教材學習之外，試題練習也是非常重要的一步。為了幫助大家備考，幫考網在下面為大家帶來研究生入學考試英語科目部分歷年真題，正在備考的小伙伴不妨來看一看。

SectionII Reading Comprehension Part A

LastThursday, the French Senate passed a digital services tax, which would imposean entirely new tax on large multinationals that provide digital services toconsumers ｏｒusers in France. Digital services include everything fromproviding a platform fｏｒselling goods ａｎｄ services online to targetingadvertising based on user data. ａｎｄ the tax applies to gross revenue from suchservices. Many French politicians ａｎｄ media outlets have referred to this as a"GAFA tax," meaning that it is designed to apply primarily tocompanies such as Google, Apple, Facebook ａｎｄ Amazon-in other words,multinational tech companies based in the United States.

Thedigital services tax now awaits the signature of President Emmanuel Macron, whohas expressed support fｏｒthe measure, ａｎｄ it could go into effect within thenext few weeks. But it has already sparked significant controversy, with theUnite States trade representative opening an investigation into whether the taxdiscriminates against American companies which in turn could lead to tradesanctions against France.

TheFrench tax is not just unilateral move by one country in need of revenue.Instead, the digital services tax is part of a much larger trend, withcountries over the past few years proposing ｏｒputting in place an alphabetsoup of new international tax provisions. These have included Britain’s DPT(diverted profits tax).

Australia’sMAAL (multinational antiavoidance law), ａｎｄ India’s SEP(significant economicpresence)test, to name but a few. At the same time, the European Union, Spain,Britain ａｎｄ several other countries have all seriously contemplated digitalservices taxes.

Theseunilateral developments differ in their specifics, but they are all designed totax multinationals on income ａｎｄ revenue that countries believe they shouldhave a right to tax, even if international tax rules do not grant them thatright. In other words, they all share a view that the international tax systemhas failed to keep up with the current economy.

Inresponse to these many unilateral measures, the Organization fｏｒEconomicCooperation ａｎｄ Development(OECD)is currently working with 131 countries to reacha consensus by the end of 2020 on an international solution. Both France andthe United States are involved in the organization’s work, but France’s digitalservices tax ａｎｄ the American response raise questions about what the futureholds fｏｒthe internationa tax system.

France’splanned tax is a clear waning: Unless a broad consensus can be reached onreforming the international tax system. other nations are likely to followsuit, ａｎｄ American companies will face a cascade of different taxes from dozensof nations that will prove burdensome ａｎｄ costly.

36.【題干】 The French Senate has passed a bill to_____.

【選項】

A.regulatedigital services platforms.

B.protectFrench companies interests.

C.imposea levy on tech multinationals.

D. curbthe influence of advertising.

37. 【題干】It can be learned from Paragraph 2 that thedigital services tax _____.

【選項】

A.maytrigger countermeasures against France.

B.is aptto arouse criticism at home ａｎｄ abroad.

C.aims toease international trade tensions.

D.willprompt the tech giants to quit France.

38. 【題干】The countries adopting the unilateralmeasures share the opinion that _____.

【選項】

A.redistributionof tech giants revenue must be ensured.

B.thecurrent international tax system needs upgrading

C.techmultinationals monopoly should be prevented.

D.allcountries ought to enjoy equal taxing rights.

39. 【題干】It can be learned from Paragraph 5that theOECO’s current work _____.

【選項】

A.isbeing resisted by US companies.

B.needsto be readjusted immediately.

C.isfaced with uncertain prospects.

D.needsto involve more countries.

40. 【題干】Which of the following might be the besttitle fｏｒthis text? _____

【選項】

A.FranceIs Confronted with Trade Sanctions

B.Franceleads the charge on Digital Tax

C.FranceSays "No" to Tech Mutinationals

D.FranceDemands a Role in the Digital Economy

以上就是幫考網為大家帶來的全部內容，各位考生可參閱備考。歷年考試試題僅用于參考，小伙伴們還是要多多練習其他的試題。最后，幫考網預祝準備參加2022年研究生入學考試的小伙伴都能順利通過。