2019年英语一阅读理解Text4

第一段

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.

单词&词组

1. sales tax  销售税

2. purchase  n. 购买，采购

3. leave sb. with sth.  造成，使留下为（某种结果）

本段翻译

根据最高法院周四的一项裁决，各州将能够强制更多的人在网上购物时缴纳销售税，这将使购物者的钱包更轻，但对各州来说，这是一个巨大的财政胜利。

第二段

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.

单词&词组

1. overrule  v. 推翻，否决

2. decades-old  达数十年之久的

3. revenue  n. 财政收入，税收收入

4. annually  ad. 每年地

本段翻译

最高法院星期四的意见推翻了两项长达数十年之久的判决，各州称每年损失数十亿美元的财政收入。这些决定增加了各州对某些网上购物征收销售税的难度。

第三段

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.

单词&词组

1. overturn  v. 推翻，撤销

2. physical presence  实体存在

3. warehouse  n. 仓库

4. charge  v. （向……）收费

本段翻译

法院推翻的案件称，如果一家企业将客户购买的商品运送到一个没有实体存在（如仓库或办公室）的州，则该企业不必为该州征收销售税。如果不向政府征收销售税，消费者一般都要自己承担向政府缴纳销售税的责任，但大多数人并没有意识到自己欠了税，也很少有人缴纳。

第四段

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.”

单词&词组

1. flawed  a. 有错误的，有缺点的

2. significant  a. 相当数量的，影响明显的

3. long-term prosperity  长期繁荣

本段翻译

安东尼·肯尼迪法官写道，以前的判决是有缺陷的。他在一份由其他四位大法官联名发表的意见书中写道：“实体在场规则每年都会进一步脱离经济现实，给各州带来巨大的收入损失。”。肯尼迪写道，这项规定“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的竞争环境中竞争。”

第五段

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.

单词&词组

1. rival  n. 对手，竞争者

2. big chains  大型连锁店

3. nationwide  ad. 全国地

4. typically  ad. 一般地，通常地

5. physical store  实体店

6. third-party sellers  第三方卖家

本段翻译

这项裁决对在许多州都有业务的大型连锁店来说是一个胜利，因为他们通常已经对网上购物征收销售税。现在，竞争对手将开始征收销售税。大型连锁店一直在全国范围内征收销售税，因为他们通常在任何一个州都有实体店。亚马逊网站它的仓库网络也在每个州征收销售税，尽管使用该网站的第三方卖家不必这样做。

第六段

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.

单词&词组

1. platform  n. 平台

2. out-of-state  州外的

本段翻译

到目前为止，许多只在一个州或几个州有实体存在的卖家，在运送到这些州以外的地址时，都能够避免收取销售税。使用eBay和Etsy的卖家也没有在全国范围内征收销售税，Etsy为小卖家提供平台。根据周四的裁决，各州可以通过法律，要求州外卖家向客户征收本州的销售税，并将其送交州政府。

第七段

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.”

单词&词组

1. level the playing field  打造公平的竞争环境

2. headache  n. 使人头痛的事，棘手的事

3. comply with  遵从，遵循

4. entrepreneurship  n. 企业家；企业家精神

5. advocacy group  倡议团体

本段翻译

零售业团体对这一裁决表示赞赏，称这为本地和在线企业创造了公平的竞争环境。零售业分析师尼尔•桑德斯（Neil Saunders）表示，输家都是网上零售商，尤其是规模较小的零售商。这些零售商在遵守各州的销售税法时可能会遇到麻烦。小企业和创业委员会的宣传小组在一份声明中说，“小企业和互联网企业家根本没有得到这个决定的良好服务。”

五道题

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] forces some states to cut sales tax

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 up favorable 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 entrepreneurs  

[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

参考答案

CDCBA

答案解析

36、细节题，根据题干关键字定位到第一段“States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that ...”前半句已经明确提出各州的在线购物可能要交税，对应选项[C]。

37、推理题。根据题干定位到第二段的两句，大意为“州政府抱怨以前的政策使每年税收损失惨重，因此很难再收取网上营业税”两句表示出的意思都是对州政府的不利，因此驳回这项决定会对州有利，对比四个选项，得出答案[D]。

38、细节题，根据题干定位到第四段的第二、三句，大意为实体店规定导致州政府税收亏损，接着下一句Kennedy wrote that the rule “limited states’ ability to seek long-term prosperity and has prevented from  on an even playing field.”该规定限制了州政府长期繁荣，并妨碍市场参与者参与公平竞争。对比四个选项，[C]选项为“破坏了公平市场竞争”和原文“competing”“ market participant”对应。

39、推理题，根据题干定位到第五段第一句“ The ruling is a victory for big chains with a presence in many states, since....”对于大公司来说这项规定是一种胜利，因为...，只需找到关键词 “big chain”即可选出[B]选项：大型连锁公司。

40、主旨题。题干定位首段引出最高法院通过新的裁决，征收在线营业税。二段介绍裁决，指出结果不利于州政府。三段描述裁决涉及到的案例。第四段列举大法官观点，以前的判决有待商榷。五段论述新判决的影响，对大型连锁店有利。六段谈及新裁决对州和外卖家的影响。七段明确裁决受到零售界的肯定，纵观全文作者一直在实事求是的叙述并讨论其后果，[A]为正确选项。