本文提供考研201英语(一)在线题库每日一练,以下为具体内容
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.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 Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.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 anti-avoidance 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.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.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 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.France's planned tax is a clear warning: 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.1.The French Senate has passed a bill to( ).2. It can be learned from Paragraph 2 that the digital services tax( ).3.The countries adopting the unilateral measures share the opinion that( ).4.It can be learned from Para 5 that the OECO's current work( ).5.Which of the following might be the best title for this text?
问题1
A、regulate digital services platforms
B、protect French companies' interests
C、impose a levy on tech multinationals
D、curb the influence of advertising
问题2
A、may trigger countermeasures against France
B、is apt to arouse criticism at home and abroad
C、aims to ease international trade tensions
D、will prompt the tech giants to quit France
问题3
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
问题4
A、is being resisted by US companies
B、needs to be readjusted immediately
C、is faced with uncertain prospects
D、needs to in involve more countries
问题5
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
2、alter
A、v. 增加;加添;加;补充说
B、v. (使)改变,更改,改动;修改(衣服使更合身)
C、n. 瘾君子;对……入迷的人;v. 使沉溺;使上瘾;使自己沾染(某些恶习)
D、n. 加;加法;增加物;添加物;增加;添加
3、capable
A、 adj. 有能力的;有才干的;容许……的;可以做(某事)的;综合性的;有资格的
B、 n. 姑母;姨母;伯母;婶母;舅母;阿姨
C、 adj. 听觉的;听的
D、 adj. 真正的,真品的,真迹的;真实的,真正的;逼真的
4、Text 2 ①Last year marked the third year in a row of when Indonesia’s bleak rate of deforestation has slowed in pace. ②One reason for the turnaround may be the country’s antipoverty program. ①In 2007, Indonesia started phasing in a program that gives money to its poorest residents under certain conditions, such as requiring people to keep kids in school or get regular medical care. ②Called conditional cash transfers or CCTs, these social assistance programs are designed to reduce inequality and break the cycle of poverty. ③They’re already used in dozens of countries worldwide. ④In Indonesia, the program has provided enough food and medicine to substantially reduce severe growth problems among children. ①But CCT programs don’t generally consider effects on the environment. ②In fact, poverty alleviation and environmental protection are often viewed as conflicting goals, says Paul Ferraro, an economist at Johns Hopkins University. ①That’s because economic growth can be correlated with environmental degradation, while protecting the environment is sometimes correlated with greater poverty.②However, those correlations don’t prove cause and effect. ③The only previous study analyzing causality, based on an area in Mexico that had instituted CCTs, supported the traditional view.④There, as people got more money, some of them may have more cleared land for cattle to raise for meat, Ferraro says. ①Such programs do not have to negatively affect the environment, though.② Ferraro wanted to see if Indonesia’s poverty-alleviation program was affecting deforestation. ③Indonesia has the third-largest area of tropical forest in the world and one of the highest deforestation rates. ①Ferraro analyzed satellite data showing annual forest loss from 2008 to 2012—including during Indonesia’s phase-in of the antipoverty program—in 7,468 forested villages across 15 provinces.② “We see that the program is associated with a 30 percentreduction in deforestation,” Ferraro says. ①That’s likely because the rural poor are using the money as makeshiftinsurance policies againstinclementweather, Ferraro says. ②Typically, if rains are delayed, people may clear land to plant more rice to supplement their harvests. ① Whether this research translates elsewhere is anybody’s guess. ②Ferraro suggests the resultsmaytransfer to other parts of Asia, due to commonalities such as the importance of growing rice and market access.③And regardless of transferability, the study shows that what's good for people may also be good for the environment. ④Even if this program didn’t reduce poverty, Ferraro says, "the value of the avoided deforestation just for carbon dioxide emissions alone is more than the program costs. " 1、According to the first two paragraphs, CCT programs aim to______. 2、The study based on an area in Mexico is cited to show that ______ . 3、In his study about Indonesia, Ferraro intends to find out ______ . 4、According to Ferraro, the CCT program in Indonesia is most valuable in that ______ . 5、What is the text centered on?
问题1
A、facilitate healthcare reform
B、help poor families get better off
C、improve local education systems
D、lower deforestation rates
问题2
A、cattle raising has been a major means of livelihood for the poor
B、CCT programs have helped preserve traditional lifestyles
C、antipoverty efforts require the participation of local farmers
D、economic growth tends to cause environmental degradation
问题3
A、its acceptance level of CCTs
B、its annual rate of poverty alleviation
C、the relation of CCTs to its forest loss
D、the role of its forests in climate change
问题4
A、it will benefit other Asian countries
B、it will reduce regional inequality
C、it can protect the environment
D、it can benefit grain production
问题5
A、The effects of a program.
B、The debates over a program.
C、The process of a study.
D、The transferability of a study.
5、In a rare unanimous ruling, the US Supreme Court has overturned the corruption conviction of a former Virginia governor, Robert McDonnell. But it did so while holding its nose at the ethics of his conduct, which included accepting gifts such as a Rolex watch and a Ferrari automobile from a company seeking access to government. The high court’s decision said the judge in Mr. McDonnell’s trial failed to tell a jury that it must look only at his “official acts,” or the former governor’s decisions on “specific” and “unsettled” issues related to his duties. Merely helping a gift-giver gain access to other officials, unless done with clear intent to pressure those officials, is not corruption, the justices found. The court did suggest that accepting favors in return for opening doors is “distasteful” and “nasty.” But under anti-bribery laws, proof must be made of concrete benefits, such as approval of a contract or regulation. Simply arranging a meeting, making a phone call, or hosting an event is not an “official act.” The court’s ruling is legally sound in defining a kind of favoritism that is not criminal. Elected leaders must be allowed to help supporters deal with bureaucratic problems without fear of prosecution of bribery. “The basic compact underlying representative government,” wrote Chief Justice John Roberts for the court, “assumes that public officials will hear from their constituents and act on their concerns.” But the ruling reinforces the need for citizens and their elected representatives, not the courts, to ensure equality of access to government. Officials must not be allowed to play favorites in providing information or in arranging meetings simply because an individual or group provides a campaign donation or a personal gift. This type of integrity requires well-enforced laws in government transparency, such as records of official meetings, rules on lobbying, and information about each elected leader’s source of wealth. Favoritism in official access can fan public perceptions of corruption. But it is not always corruption. Rather officials must avoid double standards, or different types of access for average people and the wealthy. If connections can be bought, a basic premise of democratic society—that all are equal in treatment by government—is undermined. ⑤ Good governance rests on an understanding of the inherent worth of each individual. The court’s ruling is a step forward in the struggle against both corruption and official favoritism. 1、The underlined sentence (Para. 1) most probably shows that the court _____.2、According to Paragraph 4, an official act is deemed corruptive only if it involves _____.3、The court’s ruling is based on the assumption that public officials are _____.4、Well-enforced laws in government transparency are needed to _____.5、The author’s attitude toward the court’s ruling is _____.
问题1
A、avoided defining the extent of McDonnell’s duties.
B、made no compromise in convicting McDonnell.
C、was contemptuous of McDonnell’s conduct.
D、refused to comment on McDonnell’s ethics.
问题2
A、leaking secrets intentionally.
B、sizable gains in the form of gifts.
C、concrete returns for gift-givers.
D、breaking contracts officially.
问题3
A、justified in addressing the needs of their constituents.
B、qualified to deal independently with bureaucratic issues.
C、allowed to focus on the concerns of their supporters.
D、exempt from conviction on the charge of favoritism.
问题4
A、awaken the conscience of officials.
B、guarantee fair play in official access.
C、allow for certain kinds of lobbying.
D、inspire hopes in average people.
问题5
A、sarcastic.
B、tolerant.
C、skeptical.
D、supportive.