2019 英语一 Text 4｜网购销售税：各州大胜，小网店遭殃
主旨
最高法院裁定各州可要求更多网购交易缴纳销售税：购物者钱包变瘦，各州财政大胜 → 裁决推翻两项几十年前的判决（旧规则：商家在某州没有实体就不必代收该州销售税，顾客本应自缴却大多没缴）→ 肯尼迪大法官：实体存在规则日益脱离经济现实，造成巨额税收损失，也妨碍公平竞争 → 利好在多州有实体店、本就代收税款的大型连锁，其对手今后也得收税 → 此前靠只在一两个州有实体而免收税的卖家，今后可能被各州立法要求代收 → 零售协会叫好，输家是纯网店尤其小网店，将面临合规难题。
原文：2019 Text 4 · 话题：法律 / 电商 · 答案：36 C｜37 D｜38 C｜39 B｜40 A
一、核心词
| 词 | 本文义 | 原文搭配 | 拆解 / 记忆 |
|---|---|---|---|
| purchase n. | 购买，所购之物 | when they make online purchases | pur = pro 向前 + chase 追 → 追着买 |
| wallet n. | 钱包 | will leave shoppers with lighter wallets | |
| overrule v. | 推翻（判决） | overruled a pair of decades-old decisions | over 在上 + rule 裁决 |
| revenue n. | 收入 | cost them billions of dollars in lost revenue annually | re- 回 + ven 来 |
| annually adv. | 每年 | cost them billions of dollars in lost revenue annually | ann 年 |
| overturn v. | 推翻 | The cases the court overturned | over + turn → 翻过来 |
| warehouse n. | 仓库 | a physical presence such as a warehouse or office | ware 货物 + house |
| owe v. | 欠 | most didn’t realize they owed it and few paid | |
| flawed adj. | 有缺陷的 | Justice Anthony Kennedy wrote that the previous decisions were flawed | flaw 瑕疵 |
| prosperity n. | 繁荣 | limited states’ ability to seek long-term prosperity | prosper 繁荣 |
| participant n. | 参与者 | has prevented market participants from competing on an even playing field | participate 参与 |
| ruling n. | 裁决 | The ruling is a victory for big chains | rule 裁定 |
| rival n. | 竞争对手 | rivals will be charging sales tax | 原义”共用一条河的人”→ 争水 |
| nationwide adv. | 在全国范围 | collecting sales tax nationwide | nation + wide |
| typically adv. | 通常 | they typically have physical stores | typical 典型的 |
| retail n. | 零售 | Retail trade groups praised the ruling | re- + tail 切 → 切成小份卖 |
| analyst n. | 分析师 | said retail analyst Neil Saunders | analyse 分析 |
| retailer n. | 零售商 | online-only retailers, especially smaller ones | |
| comply v. | 遵守 | may face headaches complying with various state sales tax laws | 名词 compliance |
| entrepreneur n. | 创业者 | Small businesses and internet entrepreneurs | entre 进入 + pren 抓 → 抓住机会闯进去 |
| advocacy n. | 倡导，维权 | advocacy group | ad- + voc 声音 → 为……发声；同根 advocate |
二、搭配与写作迁移
| 原文表达 | 含义 | 写作迁移 |
|---|---|---|
| force sb to do | 迫使某人做 | |
| make online purchases | 网购 | make purchases online |
| leave sb with | 使某人落得…… | leave families with heavy debts |
| a big financial win for | 对……是一大财政胜利 | a big win for consumers |
| cost sb billions of dollars | 让某人损失数十亿美元 | cost sb dearly 让某人付出惨重代价 |
| collect sales tax on | 对……征收销售税 | |
| have a physical presence | 有实体存在 | have a strong online presence 线上影响力 |
| be responsible for doing | 负责做 | Parents are responsible for guiding their children. |
| be further removed from reality | 日益脱离现实 | be far removed from real life |
| result in significant losses | 造成巨大损失 | result in serious consequences |
| limit one’s ability to do | 限制……的能力 | |
| seek long-term prosperity | 谋求长期繁荣 | |
| prevent sb from doing | 阻止某人做 | |
| compete on an even playing field | 在公平环境中竞争 | = level the playing field |
| a victory for | 对……是胜利 | |
| until now | 直到现在 | |
| avoid doing | 避免做 | |
| provide platforms for | 为……提供平台 | provide platforms for young artists |
| pass laws requiring … | 通过法律要求…… | |
| praise sth, saying … | 称赞……，称…… | |
| level the playing field for | 为……创造公平环境 | level the playing field for rural students |
| face headaches doing | 在做……方面遇到麻烦 | |
| comply with laws | 遵守法律 | comply with rules / regulations |
| be well served by | 从……中获益 | Students are not well served by rote learning. |
三、熟词僻义
- opinion n. （法院）判决意见（≠观点）：The Supreme Court’s opinion Thursday
- case n. 判例，案件（≠情况）：The cases the court overturned
- ship v. 运送（≠船）：shipping a customer’s purchase to a state
- presence n. 实体存在（≠出席）：a physical presence such as a warehouse or office
- charge v. 收取（税费）（≠充电 / 指控）：if they weren’t charged it
- justice n. 大法官（≠正义）：Justice Anthony Kennedy wrote that the previous decisions were flawed
- chain n. 连锁店（≠链条）：The ruling is a victory for big chains
- headache n. 麻烦事（≠头疼）：may face headaches complying with various state sales tax laws
- serve v. 对……有利（≠服务）：are not well served at all by this decision
四、题目与选项词
| 词 / 搭配 | 义 | 出处 | 拆解 / 记忆 |
|---|---|---|---|
| better v. | 改善 | Q36 [A] | 比较级作动词 = improve |
| dilemma n. | 困境 | Q36 [B] | di- 二 + lemma 命题 → 两难 |
| dominance n. | 主导地位 | Q37 [A] | domin 统治 |
| unfavorable adj. | 不利的 | Q37 [D] | un- + favorable |
| hinder v. | 阻碍 | Q38 [A] | |
| boost v. | 促进 | Q38 [D] | |
| factual adj. | 基于事实的 | Q40 [A] | fact 事实 |
| account n. | 叙述，描述 | Q40 [A] a factual account | 熟词僻义：≠账户 |
| conflicting adj. | 相互冲突的 | Q40 [C] | |
| implication n. | 影响，含义 | Q40 [D] | im- 进 + plic 折叠 → 折在里面的意思 |
五、同义替换：原文 → 正确项
| 题 | 原文 | 正确项 |
|---|---|---|
| 36 C | States will be able to force more people to pay sales tax when they make online purchases | make more online shoppers pay sales tax |
| 37 D | decades-old decisions that states said cost them billions of dollars in lost revenue annually | were considered unfavorable by states |
| 38 C | has prevented market participants from competing on an even playing field | harmed fair market competition |
| 39 B | The ruling is a victory for big chains with a presence in many states | Big-chain owners |
| 40 A | Retail trade groups praised the ruling / The losers, said retail analyst Neil Saunders, are online-only retailers | gives a factual account of it and discusses its consequences |
六、长难句
① that 定语从句 + but 并列谓语（Q36 出处）
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.
- 主干：States will be able to force more people to pay sales tax
- when they make online purchases：时间状语
- under a Supreme Court decision：依据……裁决
- that will leave … but is …：定语从句修饰 decision，两个谓语 will leave / is 并列
- 译：根据最高法院周四的一项裁决，各州将能迫使更多人在网购时缴纳销售税。这项裁决会让购物者的钱包变瘦，却是各州财政上的一大胜利。
② 省略 that 的定语从句 + 宾语从句中的 if 条件句（Q37 背景）
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.
- 主干：The cases said that …
- the court overturned：省略 that 的定语从句，修饰 cases
- that 从句内：if 条件句 + 主句 the business didn’t have to collect sales tax
- where the business didn’t have …：定语从句修饰 a state
- 译：被法院推翻的这些判例规定：如果商家把顾客购买的商品运往一个它没有仓库、办公室等实体的州，就不必为该州代收销售税。
③ because 原因从句 + whatever 引导的定语性从句（Q39 背景）
Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to.
- 主干：Big chains have been collecting sales tax nationwide
- because …：原因状语从句
- in whatever state a purchase is being shipped to：whatever 修饰 state，“无论商品运往哪个州”
- 译：大型连锁店一直在全国范围内代收销售税，因为无论商品寄往哪个州，它们通常在那里都有实体店。
七、句型
- A will leave B with … but is a big win for C.（一方受损一方获利） 原句：will leave shoppers with lighter wallets but is a big financial win for states 套用：The new policy will leave some businesses with higher costs but is a big win for consumers.
- Each year A becomes further removed from reality and results in significant losses.（批评过时规则） 原句：Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States 套用：Each year exam-oriented education becomes further removed from real life and results in significant losses to students’ creativity.
- A is a victory for B, since …（分析受益方） 原句：The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already. 套用：The policy is a victory for rural students, since they will have more chances to attend good universities.
- Until now, … have been able to avoid doing …（今昔对比） 原句：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 套用：Until now, many companies have been able to avoid paying for the pollution they cause.
- A praised the ruling, saying it levels the playing field for B and C.（引述支持方） 原句：Retail trade groups praised the ruling, saying it levels the playing field for local and online businesses. 套用：Parents praised the reform, saying it levels the playing field for all students.
- A are not well served at all by B.（指出受害方） 原句：Small businesses and internet entrepreneurs are not well served at all by this decision. 套用：Students are not well served at all by endless tests.