36. The French Senate has passed a bill to
- A. regulate digital services platforms.
- B. protect French companies' interests.
- C. impose a levy on tech multinationals.
- D. curb the influence of advertising.
答案：C
答案句：Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.
参考译文：上周四，法国参议院通过了一项数字服务税，该税将对向法国消费者或用户提供数字服务的大型跨国公司征收一种全新的税。
定位线索：题干“The French Senate has passed a bill to”→答案句“the French Senate passed a digital services tax”；文中“impose an entirely new tax on large multinationals”对应选项C“impose a levy on tech multinationals”。
解析：题干问法国参议院通过法案的目的，答案句直接说明该法案是对大型跨国公司征收新税，与选项C“impose a levy on tech multinationals”同义转述。选项A“regulate digital services platforms”偷换概念，法案是征税而非监管；选项B“protect French companies' interests”无中生有，文中未提及保护法国公司；选项D“curb the influence of advertising”范围缩小，广告只是数字服务的一部分。
37. It can be learned from Paragraph 2 that the digital services tax
- A. may trigger countermeasures against France.
- B. is apt to arouse criticism at home and abroad.
- C. aims to ease international trade tensions.
- D. will prompt the tech giants to quit France.
答案：A
答案句：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 tum could lead to trade sanctions against France.
参考译文：但它已经引发了重大争议，美国贸易代表正在调查该税是否歧视美国公司，这反过来可能导致对法国的贸易制裁。
定位线索：题干“It can be learned from Paragraph 2”→答案句取自第2段“it has already sparked significant controversy”；文中“could lead to trade sanctions against France”对应选项A“may trigger countermeasures against France”。
解析：题干问从第2段能推断出什么，答案句提到该税引发争议，美国调查并可能导致贸易制裁，即可能引发针对法国的反制措施，对应选项A。选项D“prompt the tech giants to quit France”无中生有，文中未提及退出；选项C“aims to ease international trade tensions”与原文相反，该税加剧紧张；选项B“is apt to arouse criticism at home and abroad”程度过重，文中只提到美国方面的争议，未提及国内批评。
38. The countries adopting the unilateral measures share the opinion that
- A. redistribution of tech giants' revenue must be ensured.
- B. the current international tax system needs upgrading.
- C. tech multinationals' monopoly should be prevented.
- D. all countries ought to enjoy equal taxing rights.
答案：B
答案句：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. In other words, they all share a view that the international tax system has failed to keep up with the current economy.
参考译文：这些单边措施在具体细节上有所不同，但它们都旨在对跨国公司征税，针对各国认为其有权征税的收入和收益，即使国际税收规则并未赋予它们这一权利。换句话说，它们都认为国际税收体系未能跟上当前经济的发展。
定位线索：题干“The countries adopting the unilateral measures share the opinion that”→答案句“they all share a view that the international tax system has failed to keep up with the current economy”；文中“failed to keep up with the current economy”对应选项B“the current international tax system needs upgrading”。
解析：题干问采取单边措施的国家共同观点，答案句明确指出它们认为国际税收体系未能跟上经济，即需要升级，对应选项B。选项A“redistribution of tech giants' revenue must be ensured”偷换概念，文中未提及收入再分配；选项C“tech multinationals' monopoly should be prevented”无中生有；选项D“all countries ought to enjoy equal taxing rights”范围扩大，文中只提到这些国家认为有权征税，并非所有国家。
39. It can be learned from Paragraph 5 that the OECD’s current work
- A. is being resisted by US companies.
- B. needs to be readjusted immediately.
- C. is faced with uncertain prospects.
- D. needs to involve more countries.
答案：C
答案句：In response to these many unilateral measures, the Organization for Economic Cooperation and Development (OECD) is currently working with 131 countries to reach a consensus by the end of 2020 on an international solution. Both France and the United States are involved in the organization's work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.
参考译文：针对这些单边措施，经济合作与发展组织（OECD）目前正与131个国家合作，力争在2020年底前就国际解决方案达成共识。法国和美国都参与了该组织的工作，但法国的数字服务税和美国的回应引发了人们对国际税收体系未来的疑问。
定位线索：题干“It can be learned from Paragraph 5 that the OECD's current work”→答案句取自第5段“OECD is currently working with 131 countries”；文中“raise questions about what the future holds”对应选项C“is faced with uncertain prospects”。
解析：题干问从第5段能推断出OECD当前工作的情况，答案句提到OECD正与131国合作，但法国和美国的行动引发了对国际税收体系未来的疑问，即前景不确定，对应选项C。选项A“is being resisted by US companies”无中生有，文中未提及美国公司抵制；选项B“needs to be readjusted immediately”过度推断，文中未说需要调整；选项D“needs to involve more countries”无中生有，文中未提及需要更多国家参与。
40. Which of the following might be the best title for this text?
- A. France Is Confronted with Trade Sanctions
- B. France leads the charge on Digital Tax
- C. France Says “NO” to Tech Multinationals
- D. France Demands a Role in the Digital Economy
答案：B
答案句：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, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.
参考译文：法国的计划税收是一个明确的警告：除非在国际税收体系改革上达成广泛共识，否则其他国家很可能会效仿，美国公司将面临来自数十个国家的各种税收，这些税收将是沉重且代价高昂的。
定位线索：题干“Which of the following might be the best title”→答案句取自末段“France's planned tax is a clear warning”；文中“other nations are likely to follow suit”对应选项B“France Says 'NO' to Tech Multinationals”。
解析：题干问最佳标题，全文围绕法国数字服务税及其引发的国际反应，末段总结法国税收是警告，其他国家可能效仿，美国公司面临多重税收，核心是法国对科技跨国公司的征税行动，对应选项B。选项A“France leads the charge on Digital Tax”范围扩大，文中未说法国领导；选项B“France Is Confronted with Trade Sanctions”以偏概全，贸易制裁只是部分内容；选项D“France Demands a Role in the Digital Economy”偷换概念，文中未提及法国要求数字经济角色。