考研阅读精讲（六）（上）
社会“热搜”
2019 Text 4
1 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.
=decisions
3 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.
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.
主语 Customers
谓语 were generally responsible for
宾语 paying the sales tax to the state themselves
条件状语从句 if they weren’t charged it
从主语 but most
从谓语 didn’t realize
宾语从句 they owed it and fewpaid
即使州政府没有向消费者收取费用，但消费者通常有责任向州政府缴纳销售税。但大多数人没有意识到他们欠了这笔税款而且很少有人支付。
4 Justice Anthony Kennedy wrote that the previous decisions were flawed. “Each year the physical presence rule becomes further removed from economic reality（萧条） 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.”
以前的决议限制了各州寻求长期繁荣的能力，并阻止了市场参与者在公平竞争环境中竞争。
5 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.
6 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.
7 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 a statement, “Small businesses and internet entrepreneurs are not well served at all by this decision.”
“Small businesses and internet entrepreneurs are not well served at all by this decision.”
A are not well served at all by B
B 根本没有考虑A的利益
这项决议根本没有考虑到小企业和互联网企业的利益。幻灯片 12
36、 The Supreme Court decision Thursday will_________.
A. Dette business’ relutions with states
B. put most online business in a dilemma
C. make more online shoppers pay sales tax
D. forces some states to cut sales tax
参考答案：C
37、It can be learned from paragraphs 2 and 3 that the overruled decisions_________.
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 considered unfavorable by states
参考答案：D
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
参考答案：C
39、Who are most likely to welcome the Supreme Court ruling_________.
A. Internet entrepreneurs
B. Big-chain owners
C. Third-party sellers
D. Small retailers
参考答案：B
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. cities some cases related to it and analyzes their implications
参考答案：D
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