400-099-1860

　　今天的句子：

　　文章来源背景和来源在后面：

　　It has been clear for some time that tech giants seem to pay less tax than might be expected given their revenues. It is smart business and entirely legal for multinational companies to funnel profits through low-tax countries, but many argue that it robs nations of vital income. French is leading the charge by levying an additional 3 per cent rate of tax on about 30 tech firms worldwide.

　　思考题：

　　French has imposed additional tax on tech companies because__.

　　A.they pay less tax than their expected revenue.

　　B.they deprive local companies of critical profit

　　C.they pay less tax than many local companies

　　D.their tax is out of proportion to the revenue

　　句子解析：

　　第一句：

　　It has been clear for some time //that tech giants seem to pay less tax than might be expected(状语)// given their revenues.(状语)

　　given:考虑到

　　(科技巨头就是后面的科技公司)

　　参考译文：相比于科技巨头们的收入，它们缴纳的税款少于预期早已显而易见。

　　第二句：

　　It(形式主语) is smart business and entirely legal for multinational companies /(状语)to funnel profits through low-tax countries,(主语) but many argue that //it robs nations of vital income(宾语从句).

　　funnel 转移

　　参考译文：跨国公司通过低税国家转移利润是精明之举，而且完全合法，但许多人认为这种做法剥夺了许多国家的重要收入。

　　第三句：

　　French is leading the charge (主干)by levying an additional 3 per cent rate of tax (状语)on about 30 tech firms worldwide.(定语)

　　charge :攻击

　　参考译文：法国率先发起进攻，对全球约30家科技公司加征3%的税率。

　　思考题解析：

　　French has imposed additional tax on tech companies because__.

　　法国对科技公司征收附加税是因为。

　　A.they pay less tax than their expected revenue.

　　他们交的税比预计少。

　　这个选项挺唬人的，但仔细一想就不对啊：

　　如果交的税比预期的收入多，那才有问题吧。是比预计税收少!

　　错!第一句：考虑到他们的收入，他们的税比预期(该交的税)少。

　　这属于偷换比较对象!

　　B,they deprive local companies of critical profit

　　他们剥夺了很多当地公司的重要利润。

　　剥夺的不是当地公司的重要利润，而是当地政府的重要收入。

　　C.they pay less tax than local companies

　　他们比很当地公司少交税

　　这个没有比较过!属于没有提及!当然就更不是原因了。

　　D.their tax is out of proportion to revenue

　　他们的税收与收入不成比例

　　对应第一句：考虑到他们的收入，他们的税比预期(该交的税)少。

　　这是完美的同义替换!正确!

　　武汉文都考研为考研党们及时发布最新、有料且干货满满的备考资料及考研资讯，助征战研究生考试的考生们一臂之力。关注武汉文都考研官网【wh.wendu.com】，持续了解更多考研相关内容。研途漫漫，名校之约，文都考研，今年我们一研为定，明年定为研一!