2019年考研英语(一)阅读真题 ，在备考中，英语真题不能落下，每天都得做一遍真题，巩固自己的知识。
1)States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.
2)The Supreme Court’s opinion Thursday overruled a pair of decades-old decisions that states said cost them billions of dollars in lost revenue annually. The decisions made it more difficult for states to collect sales tax on certain online purchases.
3)The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state. Customers were generally responsible for paying the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it and few paid.
4)Justice Anthony Kennedy wrote that the previous decisions were flawed. “Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States,” he wrote in an opinion joined by four other justices. Kennedy wrote that the rule “limited states’ ability to seek long-term prosperity and has prevented market participants from competing on an even playing field.”
5)The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already. Now, rivals will be charging sales tax where they hadn’t before. Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to. Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don’t have to.
6)Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven’t been collecting sales tax nationwide. Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state’s sales tax from customers and send it to the state.
7)Retail trade groups praised the ruling, saying it levels the playing field for local and online businesses. The losers, said retail analyst Neil Saunders, are online-only retailers, especially smaller ones. Those retailers may face headaches complying with various state sales tax laws. The Small Business & Entrepreneurship Council advocacy group said in a statement, “Small businesses and internet entrepreneurs are not well served at all by this decision.”
36.The Supreme Court decision Thursday will____.
[A]Dette business’ revolutions with states
[B]put most online business in a dilemma
[C]make more online shoppers pay sales tax
[D]forces some states to cut sales tax
选项[C]正确。
细节题，根据题干关键字定位到一段“States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that ...”前半句已经明确提出各州的在线购物可能要交税，对应选项[C]。
37.It can be learned from paragraphs 2 and 3 that the overruled decisions____.
[A]have led to the dominance of e-commerce
[B]have cost consumers a lot over the years
[C]were widely criticized by online purchases
[D]were considered up favorable by states
选项[D]正确。
推理题。根据题干定位到第二段的两句，大意为“州抱怨以前的政策使每年税收损失惨重，因此很难再收取网上营业税”两句表示出的意思都是对州的不利，因此驳回这项决定会对州有利，对比四个选项，得出答案[D]。
38.According to Justice Anthony Kennedy, the physical presence rule has____.
[A]hindered economic development
[B]brought prosperity to the country
[C]harmed fair market competition
[D]boosted growth in states revenue
选项[C]正确。
细节题，根据题干定位到第四段的第二、三句，大意为实体店规定导致州税收亏损，接着下一句Kennedy wrote that the rule “limited states’ ability to seek long-term prosperity and has prevented from on an even playing field.”该规定了州长期繁荣，并妨碍市场参与者参与公平竞争。对比四个选项，[C]选项为“破坏了公平市场竞争”和原文“competing”“ market participant”对应。
[A] Internet entrepreneurs
[B] Big-chain owners
[C] Third-party sellers
[D] Small retailers
选项[B]正确。
推理题，根据题干定位到第五段一句“ The ruling is a victory for big chains with a presence in many states, since....”对于大公司来说这项规定是一种胜利，因为...，只需找到关键词 “big chain”即可选出[B]选项：大型连锁公司。
40.In dealing with the Supreme Court decision Thursday, the author____.
[A]gives a factual account of it and discusses its consequences
[B]describes the long and complicated process of its making
[C]presents its main points with conflicting views on them
[D]cites some cases related to it and analyzes their implications点击下方空白区域查看答案
选项[A]正确。
主旨题。题干定位首段引出高通过新的裁决，征收在线营业税。二段介绍裁决，指出结果不利于州。三段描述裁决涉及到的案例。第四段列举官观点，以前的判决有待商榷。五段论述新判决的影响，对大型连锁店有利。六段谈及新裁决对州和外卖家的影响。七段明确裁决受到零售界的肯定，纵观全文作者一直在实事求是的叙述并讨论其后果，[A]为正确选项。
