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. Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data. and the tax applies to gross revenue from such services. Many French politicians and media outlets have referred to this as a“GAFA tax," meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon — in other words, multinational tech companies based in the United States.
单词&词组impose v. 推行，强制实行
multinational n. 跨国公司
revenue n. 收入
refer to 提到；谈到
本段翻译上周四，法国参议院通过了一项数字服务税，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全新的税收。数字服务包括从提供在线销售商品和服务的平台到基于用户数据的目标广告。税收适用于这些服务的总收入。许多法国政界人士和媒体将此称为“GAFA税”，也就是说，这项税的设计主要适用于谷歌、苹果、Facebook和亚马逊等公司——换言之，是总部设在美国的跨国科技公司。
第二段The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks. But it has already sparked significant controversy, with the Unite States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
单词&词组signature n. 签字；签署
go into effect 生效
spark v. 引发；触发
controversy n. 争议
discriminate v. 区别对待；歧视
sanction n. 制裁
本段翻译数字服务税目前正等待总统马克龙（Emmanuel Macron）签署，他表示支持这项措施，并可能在未来几周内生效。但这已经引发了重大争议，美国贸易代表开始调查这项税收是否歧视美国公司，进而可能导致对法国的贸易制裁。
第三段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, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions. These have included Britain's DPT (diverted profits tax), Australia's MAAL (multinational antiavoidance law), and India's SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.
单词&词组unilateral a. 单方的，单边的
propose v. 提议；建议
provision n. （法律文件的）规定，条款
put in place 实施
an alphabet soup of 字母汤；［喻］大杂烩
contemplate v. 考虑；思量；思忖
本段翻译法国征税不仅仅是一个需要税收的国家单方面采取的行动。相反，数字服务税是一个更大趋势的一部分，过去几年，各国提出或出台了一系列新的国际税收规定。其中包括英国的DPT（转移利润税）、澳大利亚的MAAL（多国反避税法）和印度的SEP（重大经济存在）测试，仅举几个例子。与此同时，欧盟、西班牙、英国和其他几个国家都在认真考虑数字服务税。
第四段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.
单词&词组differ v. 相异；有区别
specifics （复数）n. 详情；细节
grant v. （尤指正式地或法律上）允许
本段翻译这些单方面发展的具体情况各不相同，但都是为了向跨国公司征税，这些收入和收入是各国认为它们有权征税的，即使国际税收规则没有给予它们这种权利。换言之，他们都有一种观点，即国际税收体系未能跟上当前经济的步伐。
第五段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.
单词&词组consensus n. 一致的意见；共识
involve v. （使）参加，加入
be involved in... 参与……
raise questions 提出疑问
本段翻译针对这些单方面措施，经济合作与发展组织（经合组织）目前正与131个国家合作，争取在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前景的疑问。
第六段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.
单词&词组follow suit 效仿某人；照着做
a cascade of 一连串的
prove v. 证明是；结果是
burdensome a. 难以承担的；繁重的
costly a. 花钱多的；昂贵的
本段翻译法国的税收计划是一个明确的警告：除非能就改革国际税收体系达成广泛共识。其他国家可能也会效仿，美国公司将面临来自数十个国家的一连串不同税种，这些税负将被证明是沉重而昂贵的。
五道题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.
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.
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.
39. It can be learned from Paragraph 5 that the OECO'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.
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
参考答案CABCB
答案解析36、替换题。定位到首段首句，levy可以替换tax。故选项[C]正确。
37、替换题。定位到第二段末句。which in turn could lead to trade sanctions against France. 表明，法国的数字服务税会引发贸易制裁。选项[A]countermeasures可以完美替换。故选项[A]正确。
38、推断题。定位到第三第四段，第三段列举了一些他国类似的政策，第四段末句阐明，现有的国际税收系统无法满足现在的经济情况。推断出现有的系统需要更新。故[B]正确。
39、推断题。关键词OECO定位到第五段，OECO正在联络各国在2020年底前就国际解决方案达成共识，末句转折，法国的数字服务税和美国的回应引发了人们对国际税制的未来所持有得疑问。故表明前景不明，选项[C]正确。
40、替换题。由第六段首句可知：法国计划中的税收是一个明确的警告。说明法国引发了数字税收政策的改变。故选项[B]正确。
