53. What have policymakers been doing to prevent government tax loss?
- A. Reducing corporate taxes step by step.
- B. Scrapping consumption taxes gradually.
- C. Making joint efforts to levy corporate taxes.
- D. Adjusting global effective corporate tax rates.
答案：A
答案句：How do policymakers fix this? So far, the world as a whole has been trying to solve this problem by cutting or scrapping corporate taxes in a very gradual way. In the past 40 years, the global effective corporate tax rate has fallen from 23% to 17%.
参考译文：政策制定者如何解决这个问题？到目前为止，整个世界一直在试图通过非常渐进的方式削减或取消企业税来解决这个问题。在过去40年里，全球有效企业税率从23%下降到17%。
定位线索：题干“policymakers been doing to prevent government tax loss”→答案句取自第6段“policymakers fix this”和“cutting or scrapping corporate taxes in a very gradual way”；文中“cutting or scrapping corporate taxes”对应选项A“Reducing corporate taxes step by step”。
解析：题干问政策制定者如何防止税收损失，答案句直接指出他们“cutting or scrapping corporate taxes in a very gradual way”，即逐步削减企业税，对应A项。B项“逐步取消消费税”与原文“relied more heavily on consumption taxes”矛盾；C项“共同努力征收企业税”与原文“削减”相反；D项“调整全球有效企业税率”是结果而非做法，且“调整”表述模糊。
54. What does the author say would bring tax havens to an end?
- A. The alignment of corporate taxes with consumption taxes.
- B. The implementation of generous tax rates in all countries.
- C. The agreement on the root cause of global profit-shifting.
- D. The imposition of a global minimum corporate tax rate.
答案：D
答案句：If countries could agree on a global minimum corporate tax rate of, say,20%, the problem of profit-shifting would largely disappear, as tax havens would simply cease to exist.
参考译文：如果各国能就全球最低企业税率达成一致，比如20%，利润转移的问题将在很大程度上消失，因为避税天堂将不复存在。
定位线索：题干“bring tax havens to an end”→答案句取自第7段“tax havens would simply cease to exist”；文中“agree on a global minimum corporate tax rate”对应选项D“The imposition of a global minimum corporate tax rate”。
解析：题干问什么能终结避税天堂，答案句明确指出“agree on a global minimum corporate tax rate”，即实施全球最低企业税率，对应D项。A项“企业税与消费税对齐”无中生有；B项“所有国家实施慷慨税率”与原文“minimum”相反；C项“就利润转移根本原因达成一致”偷换概念，原文是“agree on a global minimum corporate tax rate”。
55. What could be expected of the global problem of profit-shifting in the near future?
- A. It would be solved with more countries cutting tax rates.
- B. It would end with governments' awareness of its severity.
- C. It would cease to exist with worldwide corporate support.
- D. It would continue because of noncooperation from the U.S.
答案：D
答案句：This type of mechanism is exactly what more than 130 countries signed onto in 2021, with implementation of a 15% minimum tax set to begin soon in the EU, U.K., Japan, Indonesia and many other countries. The U.S. has notably not been able to pass this legislation.
参考译文：这种机制正是130多个国家在2021年签署的，欧盟、英国、日本、印度尼西亚和许多其他国家即将开始实施15%的最低税。值得注意的是，美国未能通过这项立法。
定位线索：题干“expected of the global problem of profit-shifting in the near future”→答案句取自第8段“implementation of a 15% minimum tax set to begin soon”和“The U.S. has notably not been able to pass this legislation”；文中“The U.S. has notably not been able to pass”对应选项D“noncooperation from the U.S.”。
解析：题干问近期利润转移问题的预期，答案句指出多数国家将实施最低税，但美国未能通过立法，暗示美国不合作，问题可能持续，对应D项。A项“更多国家减税”与原文“minimum tax”相反；B项“政府意识”无中生有；C项“全球企业支持”无中生有，且“cease to exist”与原文“largely disappear”程度过重。