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 United States 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. They 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 Paragraph 5 that the OECD’s current work ________.
5. Which of the following might be the best title for this text?
问题1选项
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选项
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选项
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选项
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选项
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
第1题:C
第2题:A
第3题:B
第4题:C
第5题:B
第1题:
【整体分析】
来源:The New York Times《纽约时报》于2019年7月15日刊登的文章Beware. Other Nations Will Follow France With Their Own Digital Tax(要小心了。其他国家也将效仿法国征收数字税)。
主题:文章围绕法国参议院通过针对提供在线销售平台和定向广告等数字服务的大型跨国公司征收数字服务税进行探讨,分析了征收数字服务税会带来的影响以及引起的争议,最后思考了国际税收体系未来的前景。
结构:
【试题解析】
【选项释义】
The French Senate has passed a bill to ________. 法国参议院已经通过了一项法案,以________。
A. regulate digital services platforms A. 监管数字服务平台
B. protect French companies’ interests B. 保护法国公司的利益
C. impose a levy on tech multinationals C. 对科技跨国公司征税
D. curb the influence of advertising D. 遏制广告的影响
【考查点】事实细节题。
【解题思路】根据题干关键词has passed a bill可以定位到文章第一段第一句“上周四,法国参议院通过了一项数字服务税(digital services tax),这将对向法国消费者或用户提供数字服务的大型跨国公司征收一项全新的税(impose an entirely new tax on large multinationals)”,说明法国参议院通过的法案是为了向大型跨国公司征收数字服务税。因此C选项“对科技跨国公司征税”正确。
【干扰项排除】
A选项“监管数字服务平台”,B选项“保护法国公司的利益”和D选项“遏制广告的影响”在文中均没有提及,属于无中生有。
第2题:
【选项释义】
It can be learned from Paragraph 2 that the digital services tax ________. 从第二段可以得知,数字服务税________。
A. may trigger countermeasures against France A. 可能引发对法国的反制措施
B. is apt to arouse criticism at home and abroad B. 容易引起国内外的批评
C. aims to ease international trade tensions C. 旨在缓解国际贸易的紧张局势
D. will prompt the tech giants to quit France D. 将促使科技巨头退出法国
【考查点】事实细节题。
【解题思路】根据题干关键词Paragraph 2可以定位到文章第二段第二句“但它已经引发了重大争议,美国贸易代表开始调查这项税收是否歧视美国公司,这反过来可能导致对法国的贸易制裁(lead to trade sanctions against France)”,说明数字服务税反而会导致针对法国的制裁措施。因此A选项“可能引发对法国的反制措施”正确。
【干扰项排除】
B选项“容易引起国内外的批评”,由it has already sparked significant controversy(它已经引发了重大争议),数字服务税引发的是争议,而不是批评,属于偷换概念;
C选项“旨在缓解国际贸易的紧张局势”和D选项“将促使科技巨头退出法国”在文中没有提及,属于无中生有。
第3题:
【选项释义】
The countries adopting the unilateral measures share the opinion that ________. 采取单边措施的国家都认为,________。
A. redistribution of tech giants’ revenue must be ensured A. 必须确保对科技巨头的收入进行再分配
B. the current international tax system needs upgrading B. 目前的国际税收体系需要升级
C. tech multinationals’ monopoly should be prevented C. 应防止科技跨国公司的垄断行为
D. all countries ought to enjoy equal taxing rights D. 所有国家都应享有平等的征税权
【考查点】推理判断题。
【解题思路】根据题干关键词countries adopting the unilateral measures可以定位到文章第四段二句“换句话说,他们都认为国际税收体系未能跟上当前经济的发展(the international tax system has failed to keep up with the current economy)”,说明这些国家都认为现在的国际税收体系落后于当前经济发展,所以需要进行升级。因此B选项“目前的国际税收体系需要升级”正确。
【干扰项排除】
A选项“必须确保对科技巨头的收入进行再分配”和C选项“应防止科技跨国公司的垄断行为”在文中没有提及,属于无中生有;
D选项“所有国家都应享有平等的征税权”,由countries believe they should have a right to tax(各国认为他们都有权对这些公司征税)可知,文章说的是采取单边措施的国家认为他们都有权征税,而不是所有国家有平等的征税权,属于过度推断。
第4题:
【选项释义】
It can be learned from Paragraph 5 that the OECD’s current work ________. 从第五段可以得知,经合组织目前的工作________。
A. is being resisted by US companies A. 受到了美国公司的抵制
B. needs to be readjusted immediately B. 需要立即进行重新调整
C. is faced with uncertain prospects C. 面临着不确定的前景
D. needs to in involve more countries D. 需要有更多国家的参与
【考查点】事实细节题。
【解题思路】根据题干关键词OECD’s current work可以定位到文章第五段最后一句“法国和美国都参与了该组织的工作(involved in the organization’s work),但法国的数字服务税和美国的回应引发了人们对国际税收体系未来前景的质疑(raise questions about what the future holds for the international tax system)”,说明经合组织目前工作的未来是不明朗的。因此C选项“面临着不确定的前景”正确。
【干扰项排除】
A选项“受到了美国公司的抵制”,由the United States trade representative opening an investigation into whether the tax discriminates against American companies(美国贸易代表开始调查这项税收是否歧视美国公司)可知,美国抵制的是法国征收数字服务税的行为,而不是经合组织的工作,属于张冠李戴;
B选项“需要立即进行重新调整”和D选项“需要有更多国家的参与”在文中没有提及,属于无中生有。
第5题:
【选项释义】
Which of the following might be the best title for this text? 以下哪项可能是这篇文章的最佳标题?
A. France Is Confronted with Trade Sanctions A. 法国面临着贸易制裁
B. France Leads the Charge on Digital Tax B. 法国在数字税方面起了带头作用
C. France Says “NO” to Tech Multinationals C. 法国对跨国科技企业说“不”
D. France Demands a Role in the Digital Economy D. 法国要求在数字经济中发挥作用
【考查点】主旨大意题。
【解题思路】文章首先提出法国开始针对大型跨国科技公司征收数字服务税,接着介绍了该做法引起的争议,但同时指出目前的国际税收体系跟不上经济发展的步伐,数字服务税属于某种更大的趋势,其他国家很可能会效仿,由此可知,本文主要是围绕法国带头征收数字服务税展开论述。因此B选项“法国在数字税方面起了带头作用”正确。
【干扰项排除】
A选项“法国面临着贸易制裁”,由in turn could lead to trade sanctions against France(反过来可能导致对法国的贸易制裁)可知,法国受到制裁只是一种可能性,不代表已经面临,属于过度推断;
C选项“法国对跨国科技企业说‘不’”,由the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals(法国参议院通过了一项数字服务税,这将对大型跨国公司征收一项全新的税)可知,法国只是向跨国科技企业征税,不代表拒绝它们,属于过度推断;
D选项“法国要求在数字经济中发挥作用”在文中没有提及,属于无中生有。
【重点词汇】
impose /ɪmˈpəʊz/ v. 推行;强制实行
multinational /ˌmʌltiˈnæʃnəl/ n. 跨国公司
representative /ˌreprɪˈzentətɪv/ n. 代表
sanction /ˈsæŋkʃn/ n. 制裁
unilateral /ˌjuːnɪˈlætrəl/ adj. 单方的
contemplate /ˈkɒntəmpleɪt/ v. 考虑;思量
consensus /kənˈsensəs/ n. 一致的意见;共识
burdensome /ˈbɜːdnsəm/ adj. 负担沉重的;难以承担的;繁重的
media outlet 媒体机构
gross revenue 收入总额;总营收
go into effect 生效
an alphabet soup of 各种各样的
keep up with 赶得上
follow suit 跟着做;学样
a cascade of 一系列;一连串
【长难句分析】
1. But it has already sparked significant controversy, with the United States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
【结构分析】
【补充分析】
① with引导伴随状语,补充has already sparked significant controversy的额外信息,the United States trade representative作介词with的宾语,opening an investigation into是宾语补足语,表示引发了重大争议的同时美国贸易代表开始调查;
② whether引导宾语从句作介词into的宾语,表示美国贸易代表正在调查的具体事项;
③ which引导非限制性定语从句,修饰the United States trade representative … American companies这个整体,提供了关于调查的潜在后果的额外信息。
【参考译文】但它已经引发了重大争议,美国贸易代表开始调查这项税收是否歧视美国公司,这反过来可能导致对法国的贸易制裁。
2. 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.
【结构分析】
【补充分析】
① to tax multinationals on income and revenue作目的状语,阐明为什么这些国家正在进行这些单边措施发展,即为了向跨国公司征税;
② that引导定语从句修饰income and revenue,表示这些国家认为他们有权对收入征税;
③ even if引导让步状语从句,表示即使国际税收规则没有赋予他们这种权利。
【参考译文】这些单边措施的发展在具体细节上有所不同,但它们都旨在对跨国公司的收入征税,而各国认为他们都有权对这些公司征税,即使国际税收规则没有赋予他们这种权利。
【全文翻译】
上周四,法国参议院通过了一项数字服务税,这将对向法国消费者或用户提供数字服务的大型跨国公司征收一项全新的税。数字服务包括提供在线销售商品和服务的平台,以及基于用户数据的定向广告,此类服务的总收入都适用该税。许多法国政客和媒体将其称为“GAFA税”,意思是它主要适用于谷歌、苹果、脸书和亚马逊等公司,换句话说,就是总部设在美国的跨国科技公司。
数字服务税目前正在等待法国总统埃马纽埃尔•马克龙的签署,马克龙表示支持这项措施,该法案可能在未来几周内生效。但它已经引发了重大争议,美国贸易代表开始调查这项税收是否歧视美国公司,这反过来可能导致对法国的贸易制裁。
法国的税收不仅仅是一个需要税收的国家单方面采取的行动。相反,数字服务税是一个更大趋势的一部分,过去几年,各国提出或实施了一系列新的国际税收规定。其中包括英国的DPT(转移利润税)、澳大利亚的MAAL(跨国反避税法)和印度的SEP(显著经济存在方案)测试等,仅举几例。与此同时,欧盟、西班牙、英国和其他几个国家都在认真考虑征收数字服务税。
这些单边措施的发展在具体细节上有所不同,但它们都旨在对跨国公司的收入征税,而各国认为他们都有权对这些公司征税,即使国际税收规则没有赋予他们这种权利。换句话说,他们都认为国际税收体系未能跟上当前经济的发展。
为了应对这些单边措施,经济合作与发展组织(OECD)目前正与131个国家合作,争取在2020年底前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回应引发了人们对国际税收体系未来前景的质疑。
法国的征税计划是一个明确的警告:除非能就改革国际税收体系达成广泛共识,否则其他国家很可能会效仿,而美国公司将面临来自几十个国家的一连串不同税收,这些税种将被证明是繁重而昂贵的。