2019考研英語一真題閱讀理解text4原文及答案解析

　　Text 4

　　States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.

　　The Supreme Court's opinion Thursday overruled a pair of decades-old decisions that states said cost them billions of dollars in lost revenue annually. The decisions made it more difficult for states to collect sales tax on certain online purchases.

　　The cases the court overturned said that if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office, the business didn't have to collect sales tax for the state. Customers were generally responsible for paying the sales tax to the state themselves if they weren't charged it, but most didn't realize they owed it and few paid.

　　Justice Anthony Kennedy wrote that the previous decisions were flawed. “Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States,” he wrote in an opinion joined by four other justices. Kennedy wrote that the rule “limited states' ability to seek long-term prosperity and has prevented market participants from competing on an even playing field.”

　　The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already. Now, rivals will be charging sales tax where they hadn't before. Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to. Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don't have to.

　　Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide. Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax from customers and send it to the state.

　　Retail trade groups praised the ruling, saying it levels the playing field for local and online businesses. The losers, said retail analyst Neil Saunders, are online-only retailers, especially smaller ones. Those retailers may face headaches complying with various state sales tax laws. The Small Business & Entrepreneurship Council advocacy group said in a statement, "Small businesses and internet entrepreneurs are not well served at all by this decision."

　　36. The Supreme Court decision Thursday will

　　A . Dette business’ revolutions with states

　　B. put most online business in a dilemma

　　C. make more online shoppers pay sales tax

　　D. force some states to cut sales tax

　　37. It can be learned from paragraphs 2 and 3 that the overruled decision

　　A . have led to the dominance of e-commerce

　　B . have cost consumers a lot over the years

　　C. were widely criticized by online purchases

　　D. were consider unfavorable by states

　　38. According to Justice Anthony Kennedy , the physical presence rule has

　　A. hindered economic development .

　　B. brought prosperity to the country

　　C. harmed fair market competition

　　D. boosted growth in states’ revenue

　　39. Who are most likely to welcome the Supreme Court ruling

　　A. Internet enterpreneurs B. Big-chain owners

　　C. Third-party sellers D. Small retailers

　　40. In dealing with the Supreme Court decision Thursday, the author

　　A. gives a factual account of it and discusses its consequences

　　B. describes the long and complicated process of its making

　　C. presents its main points with conflicting views on them

　　D. cites some cases related to it and analyzes their implications

　　36, 答案【C】 make more online shoppers pay sales tax

　　解析：本題目為細節(jié)題，考察具體細節(jié)。根據(jù)題干關(guān)鍵詞Supreme Court decision Thursday定位到首段首句。States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday 當更多的人進行網(wǎng)上購物時，各州將能夠迫使他們繳納銷售稅。正確答案C的online shoppers是原文they make online purchases 的同義替換， pay sales tax原詞。選項A的業(yè)務(wù)往來，原文并未提及，屬于無中生有。選項B put most online business in a dilemma將大多數(shù)在線業(yè)務(wù)置于兩難境地;原文并未提及，選項D的force some states to cut sales tax迫使一些州削減銷售稅，偷換概念。

　　37, 答案【D】were consider unfavorable by states

　　解析：本題目為推斷。根據(jù)題干關(guān)鍵詞 paragraphs 2 and 3 that the overruled desicisuns可定位到第二段的一二句，that states said cost them billions of dollars in lost revenue annually.這些州每年他們損失了數(shù)十億美元的收入。The decisions made it more difficult for states to collect sales tax on certain online purchases.這些決定使得各州更加難以對某些網(wǎng)上購物征收銷售稅。綜合兩句話，對于州政府來說，均為負向。正確選項D unfavorable,不好的，不利的;

　　38 答案【C】harmed fair market competition

　　解析：本題目為觀點細節(jié)題，考察具體細節(jié)。根據(jù)題干關(guān)鍵詞Justice Anthony Kennedy , the physical presernce rule定位到第四段第二三句，Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States每年，實體存在規(guī)則進一步脫離經(jīng)濟現(xiàn)實，給美國造成重大收入損失。 Kennedy wrote that the rule “limited states' ability to seek long-term prosperity and has prevented market participants from competing on an even playing field.”肯尼迪寫道，這項規(guī)定“限制了州尋求長期繁榮的能力，并阻止了市場參與者在一個公平的競爭環(huán)境中競爭。”正確選項C harmed fair market competition

　　損害公平市場競爭，harmed 替換原文prevented，market competition替換原文的market participants from competing。

　　39 答案【B】 Big-chair owners

　　解析：本題目為推理。根據(jù)題干關(guān)鍵詞most likely to welcome the Supreme Court ruling定位到第五段第一句The ruling is a victory for big chains這項裁決是大型連鎖企業(yè)的勝利。正確選項C，大型連鎖公司。選項AInternet entrepreneurs互聯(lián)網(wǎng)企業(yè)家，選項C Third-party sellers 第三方賣家，選項D Small retailers小零售商，均未提及

　　40 答案【A】 gives a factual account of it ard discusses its consequences

　　解析：本題目為主旨，考察文章整體脈絡(luò)。題干關(guān)鍵詞為 In dealing with the Supreme Court decision Thursday ，文章首段引出最高法院通過新的裁決，征收在線營業(yè)稅。二段介紹裁決，指出結(jié)果不利于州政府。三段描述裁決涉及到的案例。第四段列舉大法官觀點，以前的判決有待商榷。五段論述新判決的影響，對大型連鎖店有利。六段談及新裁決對州和外賣家的影響。七段明確裁決受到零售界的肯定，縱觀全文作者一直在實事求是的敘述并討論其后果，A為正確選項B describes the long and complicated process of its making 描述其制作過程漫長而復(fù)雜 選項C presents its main points with conflicting views on them以相互矛盾的觀點闡述其要點。 選項D 引用與之相關(guān)的州并分析其含義，均不正確

　　(本文為跨考教育教研室老師原創(chuàng)，轉(zhuǎn)載請注明出處。)