考研英语一2020真题以及答案解析（10）

考研英语一2020真题以及答案解析（10）

37、It can be learned from Paragraph 2 that the digital services tax _____

[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.

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.

答案：

37、【A】may trigger countermeasures against France推断题。根据提干定位到第二段，第二段第二句话but it has already sparked significant controversy,…,which in turn could lead to trade sanctions against France(这已经引起了巨大的反抗，…,反过来也会导致针对法国的贸易制裁)和选项A相一致;其中选项中的“trigger”和原文的“lead to”同义复现，“sanction”和“countermeasure”同义复现。其余选项均未体现。

38、【B】the current international tax system needs upgrading细节题。根据题干定位到第四段最后一句话“they all share a view that the international tax system has failed to keep up with the current economy(他们都认为国际税收体系并未跟上当前经济形势)。选项B目前的国际税收体系需要升级是该句话的反义复现。其余选项均为体现。

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