2021考研報名已經結束，離考研初試時間也不到30天時間了，***老師每日一句依然每天陪伴著大家，下面是***2021考研英語每日一句第272句。

今天的句子：

It has been clear for some time that tech giants seem to pay less tax than might be expected given their revenues. It is smart business and entirely legal for multinational companies to funnel profits through low-tax countries, but many argue that it robs nations of vital income. French is leading the charge by levying an additional 3 per cent rate of tax on about 30 tech firms worldwide.

思考題：

French has imposed additional tax on tech companies because__.

A.they pay less tax than their expected revenue.

B.they deprive local companies of critical profit

C.they pay less tax than many local companies

D.their tax is out of proportion to the revenue

句子解析：

第一句：

It has been clear for some time //that tech giants seem to pay less tax than might be expected(狀語)// given their revenues.(狀語)

given:考慮到

(科技巨頭就是后面的科技公司)

參考譯文：相比于科技巨頭們的收入，它們繳納的稅款少于預期早已顯而易見。

第二句：

It(形式主語) is smart business and entirely legal for multinational companies /(狀語)to funnel profits through low-tax countries,(主語) but many argue that //it robs nations of vital income(賓語從句).

funnel 轉移

參考譯文：跨國公司通過低稅國家轉移利潤是精明之舉，而且完全合法，但許多人認為這種做法剝奪了許多國家的重要收入。

第三句：

French is leading the charge (主干)by levying an additional 3 per cent rate of tax (狀語)on about 30 tech firms worldwide.(定語)

charge :攻擊

參考譯文：法國率先發起進攻，對全球約30家科技公司加征3%的稅率。

思考題解析：

French has imposed additional tax on tech companies because__.

法國對科技公司征收附加稅是因為。

A.they pay less tax than their expected revenue.

他們交的稅比預計少。

這個選項挺唬人的，但仔細一想就不對啊：

如果交的稅比預期的收入多，那才有問題吧。是比預計稅收少!

錯!第一句：考慮到他們的收入，他們的稅比預期(該交的稅)少。

這屬于偷換比較對象!

B,they deprive local companies of critical profit

他們剝奪了很多當地公司的重要利潤。

剝奪的不是當地公司的重要利潤，而是當地政府的重要收入。

C.they pay less tax than local companies

他們比很當地公司少交稅

這個沒有比較過!屬于沒有提及!當然就更不是原因了。

D.their tax is out of proportion to revenue

他們的稅收與收入不成比例

對應第一句：考慮到他們的收入，他們的稅比預期(該交的稅)少。

這是完美的同義替換!正確!

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