2020 英语一 Text 4｜法国数字服务税：国际税制改革的警钟
主旨
法国参议院通过数字服务税，向在法提供数字服务的大型跨国公司按总收入征税，被称为”GAFA 税”，主要针对美国科技巨头 → 待马克龙签署即可生效，已引发争议：美国贸易代表调查其是否歧视美企，可能导致对法制裁 → 这并非单一国家的孤立行为，而是大趋势的一部分（英、澳、印等都有新税种）→ 各国做法不同，但都认为国际税制已跟不上当前经济 → 经合组织正与 131 国寻求共识，但前景不明 → 法国的税是明确警告：若不能就改革达成广泛共识，他国将纷纷效仿，美企将面临一连串沉重税负。
原文：2020 Text 4 · 话题：经济 / 国际税收 · 答案：36 C｜37 A｜38 B｜39 C｜40 B
一、核心词
| 词 | 本文义 | 原文搭配 | 拆解 / 记忆 |
|---|---|---|---|
| impose v. | 征收（税） | impose an entirely new tax on large multinationals | im- 加上 + pos 放 → 强加 |
| multinational n. | 跨国公司 | impose an entirely new tax on large multinationals | multi 多 + national 国家的 |
| gross adj. | 总的，毛的 | the tax applies to gross revenue from such services | 反义 net 净的 |
| revenue n. | 收入 | the tax applies to gross revenue from such services | re- 回 + ven 来 → 回来的钱 |
| primarily adv. | 主要地 | designed to apply primarily to companies such as Google | prim 第一 |
| signature n. | 签署 | awaits the signature of President Emmanuel Macron | sign 签 + -ature |
| spark v. | 引发 | it has already sparked significant controversy | 原义”火花”→ 点燃 |
| controversy n. | 争议 | it has already sparked significant controversy | contro 反 + vers 转 |
| representative n. | 代表 | the United States trade representative | represent 代表 |
| discriminate v. | 歧视 | whether the tax discriminates against American companies | |
| sanction n. | 制裁 | trade sanctions against France | |
| unilateral adj. | 单边的 | a unilateral move by one country in need of revenue | uni 单一 + lateral 边；对比 bilateral 双边 |
| provision n. | 条款 | an alphabet soup of new international tax provisions | |
| divert v. | 转移 | diverted profits tax | di- 离开 + vert 转 → 转走 |
| avoidance n. | 规避 | multinational anti-avoidance law | avoid 避免 |
| contemplate v. | 考虑，打算 | have all seriously contemplated digital services taxes | |
| specifics n. | 具体细节 | differ in their specifics | specific 具体的 |
| grant v. | 授予 | even if international tax rules do not grant them that right | |
| consensus n. | 共识 | to reach a consensus by the end of 2020 on an international solution | con- 共同 + sens 感觉 → 感觉一致 |
| cascade n. | 一连串 | a cascade of different taxes | 原义”小瀑布”→ 接连不断倾泻 |
| burdensome adj. | 繁重的 | will prove burdensome and costly | burden 负担 + -some |
二、搭配与写作迁移
| 原文表达 | 含义 | 写作迁移 |
|---|---|---|
| impose a tax on | 对……征税 | impose restrictions / limits on sth |
| include everything from A to B | 涵盖从 A 到 B 的一切 | Campus life includes everything from sports to volunteering. |
| apply to | 适用于 | The rule applies to everyone. |
| refer to A as B | 把 A 称为 B | People often refer to this as the “digital divide”. |
| be designed to do | 旨在 | |
| in other words | 换句话说 | |
| express support for | 表示支持 | express support for the reform |
| go into effect | 生效 | = take effect / come into force |
| spark controversy | 引发争议 | spark public debate / concern |
| open an investigation into | 对……展开调查 | |
| discriminate against | 歧视 | discriminate against women / the elderly |
| in turn | 进而 | which in turn affects students’ health |
| in need of | 需要 | people in need of help |
| be part of a much larger trend | 是更大趋势的一部分 | Online learning is part of a much larger trend. |
| put in place | 实施，落实 | put measures in place |
| an alphabet soup of | 一堆缩写名目 | 阅读表达 |
| to name but a few | 仅举几例 | 作文常用：to name just a few |
| at the same time | 与此同时 | |
| differ in | 在……方面不同 | differ in their approaches |
| have a right to do | 有权做 | Everyone has a right to receive education. |
| keep up with | 跟上 | keep up with the times / the pace of change |
| in response to | 作为对……的回应 | in response to public concern |
| reach a consensus on | 就……达成共识 | reach a consensus on climate action |
| be involved in | 参与 | be involved in community service |
| raise questions about | 引发对……的疑问 | raise questions about fairness |
| what the future holds for | ……的未来会怎样 | No one knows what the future holds for traditional jobs. |
| a clear warning | 明确的警告 | The incident is a clear warning to us all. |
| follow suit | 效仿 | Other schools are likely to follow suit. |
| a cascade of | 一连串的 | a cascade of problems |
| prove costly | 结果代价高昂 | prove + adj.：prove effective / useful |
三、熟词僻义
- outlet n. 媒体机构（≠出口 / 插座）：Many French politicians and media outlets
- target v. 定向投放（≠目标 n.）：targeting advertising based on user data
- move n. 举措（≠移动）：a unilateral move by one country in need of revenue
- provision n. 条款（≠提供）：new international tax provisions
- test n. 判定标准（≠考试）：India’s SEP (significant economic presence) test
- suit n. 同一做法（follow suit 源自纸牌”跟出同花色”，≠西装）：other nations are likely to follow suit
- hold v. 预示，蕴含（≠握住）：what the future holds for the international tax system
四、题目与选项词
| 词 / 搭配 | 义 | 出处 | 拆解 / 记忆 |
|---|---|---|---|
| regulate v. | 监管 | Q36 [A] | reg 规则 |
| levy n. | 税 | Q36 [C] impose a levy on | lev 举起；同根 elevate |
| curb v. | 抑制 | Q36 [D] | |
| trigger v. | 引发 | Q37 [A] | 原义”扳机” |
| countermeasure n. | 反制措施 | Q37 [A] | counter 反 + measure 措施 |
| be apt to | 易于 | Q37 [B] | |
| arouse v. | 引起 | Q37 [B] | |
| prompt v. | 促使 | Q37 [D] | |
| redistribution n. | 再分配 | Q38 [A] | re- + distribute 分配 |
| upgrade v. | 升级 | Q38 [B] | up + grade 等级 |
| monopoly n. | 垄断 | Q38 [C] | mono 单一 + poly 卖 → 独家卖 |
| prospect n. | 前景 | Q39 [C] | pro- 向前 + spect 看 |
| be confronted with | 面临 | Q40 [A] | |
| lead the charge | 带头冲锋，引领 | Q40 [B] |
五、同义替换：原文 → 正确项
| 题 | 原文 | 正确项 |
|---|---|---|
| 36 C | impose an entirely new tax on large multinationals | impose a levy on tech multinationals |
| 37 A | which in turn could lead to trade sanctions against France | may trigger countermeasures against France |
| 38 B | they all share a view that the international tax system has failed to keep up with the current economy | the current international tax system needs upgrading |
| 39 C | raise questions about what the future holds for the international tax system | is faced with uncertain prospects |
| 40 B | the digital services tax is part of a much larger trend / France’s planned tax is a clear warning | France leads the charge on Digital Tax |
六、长难句
① with 复合结构 + whether 从句 + which 定语从句（Q37 出处）
But it has already sparked significant controversy, with the United States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
- 主干：it has already sparked significant controversy
- with + 名词 + doing：with the representative opening an investigation，说明争议的具体表现
- whether the tax discriminates …：作介词 into 的宾语
- which in turn could lead to …：非限制性定语从句，指代”调查”这件事
- 译：但它已引发了巨大争议：美国贸易代表已着手调查该税是否歧视美国公司，而这可能进而导致对法国的贸易制裁。
② 定语从句中嵌入插入语 + 让步状语（Q38 背景）
These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.
- 主干：These developments differ …, but they are all designed to tax multinationals on income and revenue
- that countries believe they should have a right to tax：定语从句修饰 income and revenue，countries believe 是插入成分，that 作 tax 的宾语
- even if …：让步状语从句
- 译：这些单边举措在细节上各不相同，但目的都是就某些收入向跨国公司征税：各国认为自己有权对这些收入征税，即便国际税收规则并未赋予它们这项权利。
③ 冒号解释 + unless 条件句 + 定语从句（Q40 出处）
France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.
- 主干：France’s planned tax is a clear warning
- 冒号后解释警告内容：Unless …（除非……），两个并列主句 other nations are likely to follow suit / American companies will face …
- that will prove burdensome and costly：定语从句修饰 taxes
- 译：法国计划征收的这项税是一个明确警告：除非各方能就改革国际税制达成广泛共识，否则其他国家很可能纷纷效仿，美国公司将面临来自数十个国家的一连串税种，负担沉重、代价高昂。
七、句型
- A include everything from B to C.（列举范围） 原句：Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data 套用：Online education includes everything from language courses to career training.
- A is not just X. Instead, A is part of a much larger trend.（上升到趋势） 原句：The French tax is not just a unilateral move by one country in need of revenue. Instead, the digital services tax is part of a much larger trend 套用：The popularity of short videos is not just a passing fad. Instead, it is part of a much larger trend.
- …, to name but a few.（列举收尾） 原句：to name but a few 套用：reading, travelling and volunteering, to name but a few
- In other words, they all share a view that A has failed to keep up with B.（归纳共识） 原句：In other words, they all share a view that the international tax system has failed to keep up with the current economy. 套用：In other words, many people share a view that the education system has failed to keep up with the job market.
- A raise questions about what the future holds for B.（引出不确定性） 原句：raise questions about what the future holds for the international tax system 套用：The rise of AI raises questions about what the future holds for ordinary workers.
- A is a clear warning: Unless …, … are likely to follow suit.（警示收尾） 原句：France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit 套用：The incident is a clear warning: unless action is taken now, the problem will only get worse.