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  3. The European Commission's proposed tax o

The European Commission's proposed tax o

题库2022-08-02  20
问题 The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.The author's attiiude toward EU's new tax plan is one ofA.slight hesitation.B.strong disapproval.C.reserved consent.D.enthusiastic support.
选项 A.slight hesitation.
B.strong disapproval.
C.reserved consent.
D.enthusiastic support.
答案 B
解析 文章首段即指出“欧盟数字税脱离既有国际惯例，又背离显见的常理”，随后五、六段直言“什么都不做也比施行数字税好”，指出“数字税无益于增加政府税收且会打击低利润公司、伤害消费者、阻碍企业合并、波及计划外活动，更背离其隐私新规”，最后于末段提出“应加紧努力建立多边体系”，可见，作者对“欧盟单独行动——数字税计划”的态度是“强烈反对的”，B.正确。[解题技巧]A.、C.、D.由首段②句及第三、四段信息“数字公司钻现行税法空子、致使税负不均，而国际层面上公司税改革进展缓慢”臆断出作者对欧盟数字税持“犹疑、大致赞同、甚至支持”的态度，但作者实际观点为“改革公司税法势在必行，但欧盟单方面行动不可取，应该积极推进国际解决方案”。
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