26考研:考研英语一阅读答案解析

下面的内容分享给大家:26考研:考研英语一阅读答案解析，考研真题在备考过程中扮演着至关重要的角色，建议考生在备考过程中充分利用真题资源进行有针对性的复习和准备。下面的文章内容供各位考生参考，希望可以帮到大家。

26考研:考研英语一阅读答案解析

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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.”

1. The Supreme Court decision Thursday will

A. better businesses’ relations with states.

B. put most online businesses in a dilemma.

C. make more online shoppers pay sales tax.

D. force some states to cut sales tax.

2. 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 purchasers.

D. were considered unfavorable by states.

3. 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.

4. Who are most likely to welcome the Supreme Court ruling?

A. Internet entrepreneurs.

B. Big-chain owners.

C. Third-party sellers.

D. Small retailers.

5. 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.

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30. 【C】 make more online shoppers pay sales tax;本题为细节题，根据题干关键字“the Supreme Court decision Thursday”定位到原文第一段

“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，原词“ online”加“ shoppers”对“purchase”的同义替换。其他三个选项均为提及。

31. 【D】were considered up favorable by states;根据题干“learned”可知本题为推理题，根据关键字“the overruled decisions ”定位到原文第二段的两句，大意为“州政府抱怨以前的政策使每年税收损失惨重，因此以前的政策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，对比四个选项，得出答案 D,州政府认为原政策对州会不利，因此驳回这项决定会对州有利，为正话反说。

32. 【C】harmed fair market competition;本题为细节题，根据题干关键词

“Justice Anthony Kennedy”“the physical presence rule”定位到原文第四段的第二句和第三句，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 fr om 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，D 选项为“破坏了公平市场竞争”和原文“competing”“ market participant” 一一对应，为正确答案。

33. 【B】Big-chain owners;根据题干“likely”得出本题为推理题，利用关键词“welcome the Supreme Court ruling”定位到原文第五段第一句

“ 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。

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

题干问作者如何论述主题，问的是写作手法。首段描述最高法院裁决各州可对在线购物征收销售锐。第二至四段对新裁决的来龙去脉进行客观描述，包括推翻的原裁决内容及推翻的原因。 第五至七段介绍了新裁决对商家的影响及反应。文章按照“概述-详述-说明影响”的结构来展开，故 A 项正确。

【全文翻译】

周四最高法院做出一项决定，美国各州将强制更多的网购者缴纳消费税，这个决定将会增 加购物者的花费，但却是各州财政上的巨大胜利。

周四最高法院的意见推翻了两项数十年的决策，州政府们认为这两项决策使他们每年在税 收方面损失数 10 亿美元，这两个决策加大了州政府们对某些在线购物征收消费税的难度。

法院推翻的那些案件表明，如果一家企业将顾客购买的东西运到一个没有该企业实体店，比 如仓库和办公室的州，那么该企业不需要为这个州收取消费税。总得来说，如果顾客没有被征 税的话，他们自己就有义务向该州缴纳消费税，但是大多数人没有意识到他们欠了税，且几乎 没有人缴税。

大法官安东尼·肯尼迪写道，之前的裁决是有缺陷的。他在一份与其他四位法官共同撰写的 意见书中写道:“每年实体存在规则都会进一步脱离经济现实，给各州带来巨大的税收收入损失。该规则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。”

这项裁决对于在许多州都有实体存在的大型连锁店来说是一个胜利，因为他们通常已经开始对网上购物征收销售税了。现在竞争对手将在以前没有征收过销售税的地方开始征收。大型连锁店已经开始在全国范围内征收销售，因为不管货物被送到哪个州，他们通常都有实体店。 亚马逊拥有自己的仓库网络，他也会在每个收费的州征收销售税，不过使用该网站的第三方卖家不必这样做。

到目前为止，许多只在一个州或者几个州设有实体存在的卖家，在向这些州以外的地址发货时，都能避免被征收销售税。使用 eBay 和 Etsy 的卖家为更小的卖家提供平台，也没有在全国范围内征收销售税。在周四的裁决下，各州可以通过法律要求州外的卖家向顾客征收本州的 销售税，并上缴到本州。

零售贸易组织对这一裁决表示赞赏，称它为当地和线上企业创造了人人机会均等的局面。 受损的只是做线上的零售，尤其是那些规模更小的零售商，零售业分析师尼尔·桑德斯说。这些零售商在遵守各州销售税法律时可能面临各种困难。小企业和企业家协会宣传组在一份声明 中说:“这项裁决一点都没有满足小企业和互联网企业家的需要。”

具体信息请考生关注院校官网等发布的官方消息。

以上就是26考研:考研英语一阅读答案解析，真题可以作为检验复习效果的重要工具，帮助考生及时了解自己的学习进度和水平。考生们如果还想了解其他考研内容，可以继续关注启航教育。

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