《2022年考博英语-同济大学考前模拟强化练习题90（附答案详解）》由会员分享，可在线阅读，更多相关《2022年考博英语-同济大学考前模拟强化练习题90（附答案详解）（32页珍藏版）》请在金锄头文库上搜索。
1、2022年考博英语-同济大学考前模拟强化练习题（附答案详解）1. 单选题It is advisable to _ an electric wire with rubber in order to secure safety.问题1选项A.desolateB.resoluteC.insolateD.insulate【答案】D【解析】动词词义辨析。desolate “使荒凉，使孤寂”；resolute “坚决的，刚毅的”；insolate “使暴晒”，insulate “隔离，使绝缘”。句意：为了安全起见，最好在电线涂上橡胶以绝缘。选项D符合题意。2. 单选题After the disaster
2、of flood，people all over the village made _ effort to rebuild their home.问题1选项A.superfluousB.tenuousC.strenuousD.fatuous【答案】C【解析】形容词词义辨析。superfluous “多余的，不必要的”；tenuous “无关紧要的”；strenuous “费力的，紧张的”；fatuous “愚笨的，昏庸的”。句意：洪灾过后，全村的人们都努力重建家园。选项C符合题意。3. 单选题For multinational corporations, tax planning has be
3、come extremely complex affairs. It has been stated that no multinational corporation possesses the ultimate tax expertise. Therefore，in addition to having their own experts, MNCs rely on heavily on local tax experts and legal counsel.Taxes have a very important impact on foreign direct investment de
4、cisions. Taxes will determine the financial structure of subsidiary，and they will influence pricing decisions. They may also lead to the formation of holding companies. An MNC may decide to establish a branch rather than a subsidiary because of a given tax situation. The absence of a tax treaty betw
5、een the country of a would-be investor and the nation where a foreign investment is to take place might lead to cancellation of investment plans. An unfavorable depreciation allowance may keep the foreign investor out. This unit will deal with the different tax systems in the world and their impact
6、on an MNCs global strategy.Basically, any tax system can be divided into direct and indirect taxes. Corporate and individual income taxes are direct，value-added taxes，sales taxes，and import duties are indirect taxes. Corporate income taxes (taxes levied on earning) vary among the industrialized nati
7、ons. France, the United States, Holland, Canada, and Germany have rates of around 50 percent; Italy，the United Kingdom and Japan have rates of between 36 and 40 percent.Less developed countries usually have lower corporate tax rates in order to attract foreign investment. Thus, Brazil has a rate of
8、30 percent, and Indonesia has a 40 percent tax rate. A corporate tax is levied on taxable earnings. Taxable earnings are more significant than the tax rate itself. They determine what can be deducted before the tax is computed; in other words, these items are tax deductible. Countries differ greatly
9、 in determining taxable earnings. Some allow accelerated depreciation, whereby the asset (usually the plant or equipment) is written off at a substantially higher rate during the first years than in the later years. This allows for smaller taxable earnings in the early years. Other countries allow t
10、ax-free investment reserves. These are used at a later stage for investment in undeveloped areas of countries or are sent when countries are in a recession.A recent type of tax that has won recognition in the European Common Market is value-added tax (VAT). This is a national sales tax levied at eac
11、h stage of production or at the sale of consumer goods. The tax is assessed in proportion to the value added during that stage. Generally, manufacturing goods, such as plant and equipment, have been exempted from this tax. In most cases, food items also have been exempted.Here is an example of how V
12、AT works. A tree owner who sells part of a tree to a lumber mill for $ 1 must set aside ten cents VAT to pay to the government. The lumber mill processes the tree into building material and sells the wood for $ 3 to a lumber wholesaler. The mill adds $ 2 in value，and thus sets aside 10 percent of th
13、e added value, or twenty cents, to pay to the government. And so the VAT continues until the final sale.The VAT system offers advantages, such as rebates on exports. Profitable and unprofitable firms are taxed alike, as there is no possibility of tax deductions to determine taxable income. A badly r
14、un company is, therefore, forced to improve or go out of business. Further, VAT is easy to calculate and collect. But VAT is often accused of having contributed to serious inflation in countries where it was introduced, notably in Western Europe.1.Tax systems can be divided into_.2.One arrives at ta
15、xable earnings when_.3.The reason no multinational corporation possesses the ultimate tax expertise is that_.4.Which of the following is not an advantage of a VAT system?5.Why did the less developed countries usually have lower corporate tax rates?问题1选项A.income taxes and direct taxesB.indirect taxes and direct taxesC.value-added taxes and sales taxesD.import duties and sales taxes问题2选项A.all tax-deductible items have been subtractedB.accelerated depreciation is allowed forC.tax-free investment reserves are allowed forD.assets are written off问题3选项A.an MNC is n
