2019考研英语一阅读理解真题及答案解析(text4)

　　2019考研英语一阅读理解第四部分讲的是网络购物收税的问题，小编为大家提供2019考研英语一阅读理解真题及答案解析(text4)，一起来分析一下吧！

　　2019考研英语一阅读理解真题(text4)

　　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

　　2019考研英语一阅读理解答案解析(text4)

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

　　解析：本题目为细节题，考察具体细节。根据题干关键词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 当更多的人进行网上购物时，各州将能够迫使他们缴纳销售税。正确答案C的online shoppers是原文they make online purchases 的同义替换， pay sales tax原词。选项A的业务往来，原文并未提及，属于无中生有。选项B put most online business in a dilemma将大多数在线业务置于两难境地;原文并未提及，选项D的force some states to cut sales tax迫使一些州削减销售税，偷换概念。

　　37, 答案【D】were consider unfavorable by states

　　解析：本题目为推断。根据题干关键词 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.这些州每年他们损失了数十亿美元的收入。The decisions made it more difficult for states to collect sales tax on certain online purchases.这些决定使得各州更加难以对某些网上购物征收销售税。综合两句话，对于州政府来说，均为负向。正确选项D unfavorable,不好的，不利的;

　　38 答案【C】harmed fair market competition

　　解析：本题目为观点细节题，考察具体细节。根据题干关键词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，实体存在规则进一步脱离经济现实，给美国造成重大收入损失。 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.”肯尼迪写道，这项规定“限制了州寻求长期繁荣的能力，并阻止了市场参与者在一个公平的竞争环境中竞争。”正确选项C harmed fair market competition

　　损害公平市场竞争，harmed 替换原文prevented，market competition替换原文的market participants from competing。

　　39 答案【B】 Big-chair owners

　　解析：本题目为推理。根据题干关键词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这项裁决是大型连锁企业的胜利。正确选项C，大型连锁公司。选项AInternet entrepreneurs互联网企业家，选项C Third-party sellers 第三方卖家，选项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：本题目为主旨，考察文章整体脉络。题干关键词为 In dealing with the Supreme Court decision Thursday ，文章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B describes the long and complicated process of its making 描述其制作过程漫长而复杂 选项C presents its main points with conflicting views on them以相互矛盾的观点阐述其要点。 选项D 引用与之相关的州并分析其含义，均不正确。

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