36.The French Senate has passed a bill to ____（細(xì)節(jié)） 37. It can be learned from Paragraph 2 that the digital services tax ____（推細(xì)節(jié)） 38. The countries adopting the unilateral measures share the opinion that ____（細(xì)節(jié)） 39. It can be learned from Paragraph 5 that the OECD’s current work ____（推細(xì)節(jié)） 40. Which of the following might be the best title for this text?（主旨） 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 B的Digital Tax和D的Digital Economy可以對(duì)應(yīng)37題的digital services tax，所以主旨題答案在BD中 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. 定位French Senate has passed a bill在第一段第一句，其中的would可以對(duì)應(yīng)題干中的to do，所以對(duì)應(yīng)在impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.impose an entirely new tax可以對(duì)應(yīng)C的impose a levy，A的digital services?platforms材料中沒有提到，原句是provide digital services to sb，所以選C 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. 推斷題，A中的may和D中的will可以表推測(cè)，定位digital services tax在第二段第一句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.和第二句主語(yǔ)的it，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 turn could lead to trade sanctions against France.其中題干問的是do sth，所以對(duì)應(yīng)第一句中的it could go into effect within the next few weeks.和第二句中的which in turn could lead to trade sanctions against France.第二句可以對(duì)應(yīng)A的意思，所以選A 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. 定位the unilateral measures在第四段第一句，本句很長(zhǎng)，但下一句開頭出現(xiàn)了In other words，意思是下一句等于前一句，所以可以看短的下一句they all share a view that the international tax system has failed to keep up with the current economy.句中的they指代前面的countries，句意是國(guó)際稅務(wù)系統(tǒng)已經(jīng)不能滿足當(dāng)前的經(jīng)濟(jì)，而B的當(dāng)前國(guó)際稅務(wù)系統(tǒng)需要改革，B的前提就是當(dāng)前國(guó)際稅務(wù)系統(tǒng)不能滿足現(xiàn)狀，可以對(duì)應(yīng)原句，所以選B 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. 定位OECD’s current work在第五段第一句，但問的是OECD當(dāng)前的工作，第一句中沒有提到，所以看下一句，出現(xiàn)了in the organization’s work指前一句的OECD，F(xiàn)rance’s digital services tax and the American response可以對(duì)應(yīng)current work，所以后面就是回答問題所問，raise questions about what the future holds for the international tax system.引起了未來國(guó)際稅務(wù)系統(tǒng)的問題，只有C的不確定前景能對(duì)應(yīng)，所以選C 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 BD對(duì)比，前面四道題定位句多次出現(xiàn)Tax而沒有出現(xiàn)Economy，所以答案選B