2019年考研英语(一)阅读真题祥解Text4——出题的思路(2019年考研英语一真题及答案)

2019年考研英语(一)阅读真题祥解text 4——出题的思路
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一、【篇章结构】：
第一部分:美国最高法院的新裁决——强制向网购者征收销售税
第二部分:第二至四段，旧裁决的缺陷
第2段旧裁决使各州政府蒙受税收损失
第3段:旧裁决的实体存在规则导致漏税
第4段:大法官安东尼眼中旧裁决的弊端
第三部分:新裁决的影响
第5段:新裁决对大型连锁企业的积极意义
第6段:新裁决对各州政府的积极意义
第7段:新裁决为当地企业和线上企业提供了公平竞争环境,但对小型企业和互联网企业家毫无益处。
二、【英汉对照】
【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.
根据美国最高法院周四做出的一项裁决,美国各州将有权强制要求更多的人在网上购物时缴纳销售税。这项裁决会使消费者的钱包缩水,但可以给各州带来巨大的经济收益。
that引导的定语从句,修饰 a supreme court decision，but在定语从句中连接的并列谓语。
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【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.?
美国最高法院周四的裁决推翻了两项执行长达数十年之久的裁决。据各州称,这两项裁决曾使他们每年损失数十亿美元的税收收入。同时也加大了各州对某些网购商品征收销售税的难度。
【长难句】that引导的定语从句,修饰a...decisions。states said为插入语。
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【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.
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【长难句】the cases..said(主+谓+宾从)
1、the cases the court?两个名词相连，后面的是个省略了that引导的定语从句：（that）the court overturned修饰 the cases。
2、宾语从句that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence中，if引导的条件从句；where the business didn’t have a physical presence，where引导定语从句，修饰a state 。
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已被法院推翻的两项裁决认为,如果某家企业将顾客购买的商品运送到某个州,而该企业并未在此设立仓库或办公室等实体存在,那么这家企业就不必为该州(向顾客)代收销售税。如果(在需要征税的情况下)未被征收销售税,顾客通常有责任自行向所在州政府缴纳销售税,但大多数人并没有意识到自己已欠税,并且很少有人缴税。
【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.”
大法官安东尼·肯尼迪写道,之前的裁决存在缺陷。“实体存在规则逐年脱离经济现实,给各州带来了巨大的税收损失,”他在一份联合了其他四位法官共同撰写的意见书中这样写道。(38)肯尼迪还补充道,这项规则“限制了各州寻求长期繁荣的能力,使市场参与者无法在公平的环境下竞争。
on an even?playing field在公平的环境上,even?adj.平坦的; 平均的
prosperity [pr??sper?ti]n.繁荣; 兴旺(pro=before;spir=breathe,表示)
spirit [?sp?r?t]n.精神，心灵; 勇气，意志; 灵魂（-it 表名词, 2. 表抽象名词）
【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.
(39)对于在多个州都拥有实体存在的大型连锁企业来说,这项裁决是一个胜利,因为它们通常已经对网购商品征收销售税了。现在,它们的竞争对手将在此地征收此前从未征收过的销售税。大型连锁企业一直在全国范围内征收销售税,因为无论商品被运送到哪个州,它们一般都在那里有实体店。拥有仓库网络的亚马逊也在每个征收销售税的州征收该税,不过使用该网站的第三方卖家不需要这样做。
【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.到目前为止,许多只在一个或几个州拥有实体存在的卖家,在将商品运往这些州以外的地方时,一直能够免征销售税。使用ebay和etsy(这两个网站为规模较小的卖家提供平台)的卖家也一直未在全国范围内征收销售税。而根据周四的裁决,各州可以通过法律,要求州外的卖家向顾客代收该州的销售税,并将其上缴给该州政府。
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?【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.”
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零售贸易组织对这一裁决表示赞赏,称该裁决为当地企业和线上企业创造了公平的竞争环境。零售业分析师尼尔·桑德斯表示,输家是那些只做线上销售的零售商,尤其是规模较小的零售商。这些零售商可能会面临遵守各种各样的州销售税法这样令人头痛的事。美国小企业和创业委员会倡议组织在一份声明中表示,“这一裁决对小型企业和互联网企业家毫无益处。”
【小解】五六七段：新裁决的影响。
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三、数一数全文一共由几个段落组成,标上序号。
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四、看懂题干，成功一半（审题，看出题人问了你什么？文章的中心是什么，结构是什么？特别首先仔细审阅最后一道题目）,这是自上而下的逻辑，每个题是独立的，每个题是通过中心主旨、行文逻辑相关联的，是为中心服务的，从出题人的角度来看问题。《英语一》更加重视考查整篇文章的中心思想、文法逻辑和宏观理解；
36. the supreme court decision thursday will ____.
37. it can be learned from paragraphs 2 and 3 that the overruled decisions ____.
38. according to justice anthony kennedy, the physical presence rule?has ____.
39. who are most likely to welcome the supreme court ruling?____.
【题干分析】
36、最高法院星期四的裁决将会怎么？（做出的什么样的裁决？带来什么后果？）
37、从2、3段可知有些裁决让推翻了。
由be learned from paragraphs2 and 3可知二、三段说的是一件事,可以找到，若是be inferred from，找不到直接的答案，须推理。
由that the overruled decisions,可知道与36题法院否决的decision不是一回事，36、39、40题是单数，37是复数，起码个数不同。36、39、40题说的可能是一件事。虽然38没有decision,但有大法官，他能做出decision。这篇文章是关于高院做出裁决的这些事。
overrule [???v??ru:l] vt.驳回，否决; 统治，支配; 对…施加影响；
在真题中出现过的同义词：overturn; knock out
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38、根据大法官安东尼·肯尼迪的说法，物理存在的法规已经存在了：
物理存在的法规不合时宜的因素，要不怎么让否决呢？答案是负面的。题干中有现在完成时，由开头是大写的“justice anthony kennedy”定位到具体段，然后找到“physical presence rule”和相应的时态，顺藤摸瓜，答案就送上来了。
39、谁最有可能欢迎最高法院的裁决呢？
（结果：对那一方有好处，谁欢迎）
39、答案在主系表结构的段首中，2017年的用的是这种格式，在多年的试题中都是这样，不难，只是你没有总结这个题型罢了。
“the supreme court ruling”与36题的?“the supreme court decision”?40题?“the supreme court decision”说的上一个东西。难在题干不能落地定位。要根据文题同序，段的主旨——段首句，段中的转折，递进的逻辑关系，及引用等?才能找到答案。
40. in dealing with?the supreme court decision?thursday, the author ____.(变形的主旨，写作方法，从文章的内容入手，归纳出文章结构的东西)（0.284）
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. cities some?cases related to it and analyzes their?implications
?【题干译文】在论述最高法院周四的裁决时,作者____.
a.?进行客观描述,并讨论其后果
b.描述其漫长而复杂的形成过程
c.用相互矛盾的观点陈述其要领
d.列举相关案例,并分析其影响
浏览全文可知,本文首段提到美国最高法院周四做出的新裁决及其带来影响;二至四段介绍了被推翻的旧裁决的内容及其弊端;五至七段则分别阐述了新裁决对大型连锁企业、各州政府以及其他相关企业的影响。综上可知,本文对新裁决进行客观描述并讨论其造成的影响,故a选项正确。
deal with=cope with=handle with处理
implication?[??mpl??ke??n]?n.含义；可能的影响（或作用、结果）（im=into;plic重叠,重复+ate使……）
complicate[?k?mpl?ke?t]v.使复杂化(com全部+plic重叠,重复+ate使……→全部重叠起来)
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找主旨的方法：1、开门见山，2、抛砖引玉，3、最后一段；4、串针引线法——串各段中心句；能在原文中找到。一句话，在中心段，中心句中能找到。
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更简单一些：由39题“谁最有可能欢迎最高法院的裁决呢？”和36题“最高法院星期四的裁决将会怎么？（带来什么后果）”可知b，c，d都不符合，他们都没提到结果。ａ为正确。
【本文结构】：
考研经典结构：1、提出问题；分析问题；解决问题；
2、给出现象；分析现象 ；评价现象；
【经验分享】司法类的文章，现象对应的是：法院要推翻的法规；
分析：为什么？
评价：最后出现主系表结构，如本文中“the ruling is a victory for big chains with a presence in many states，”对谁有什么影响，对那一方有好处，对谁不利。
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五、跟着老大（中心?online shoppers pay sales tax），顺藤（根据题干的具体情况和提示信息利用不同的解题方法回到原文逐一寻找每一道题的准确答案信息来源或依据）摸瓜（找答案）。采用的自上而下的逻辑，从中心出发；中心决定细节。不能跳段，段中的but,比较级（包括同级比较，the more...the more）,指代等也不能跳过。
36. the supreme court decision thursday will ____.（细节）
a.better?business’ relations 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
put sb in a dilemma使某人陷入困境
【题干译文】美国最高法院周四做出的裁决将____.
a.改善各州之间的商业关系
b.使大多数线上企业进退两难
c.迫使更多网络购物者缴纳销售税
d.迫使一些州削减销售税
【答案解析】该段提到,根据美国最高法院周四做出的一项裁决,美国各州将有权强制要求更多的人在网上购物时缴纳销售税。c选项内容与此表述相符,故正确。
force?more people to pay sales tax when they make online purchases =make?more online shoppers pay sales tax。
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【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.
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根据美国最高法院周四做出的一项裁决,美国各州将有权强制要求更多的人在网上购物时缴纳销售税。这项裁决会使消费者的钱包缩水,但可以给各州带来巨大的经济收益。
【语法分析】that引导的定语从句,修饰 a supreme court decision，but在定语从句中连接的并列谓语。
【生词】purchase[?p??t??s]购买（物）（pur=pro+chase追赶）
to make a purchase (= buy sth)采购
to make online purchases网购
force sb to do sth =oblige sb to do sth强迫某人做些什么
【小解】一段说明了高院新裁决：迫使更多网络购物者缴纳销售税
【经验分享】题干中是将来时，看看第一段有没有将来时，找将来时。
本段是独句段，对独段句往往是开门见山，开宗明义，引入中心话题。
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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 unfavorable by states
从文章第二、三段可知,被推翻的裁决
a.已经使电子商务处于主导地位
b.近年来使消费者花费巨大
c.受到网络购物者的广泛批评
d.在各州看来是不利的
【解析】题干关键信息为: paragraphs2and3和 the overruled decisions。首先回到二段和三段1句,其中 the overruled decisions分别与二段2句中的 overruled a pair of?decisions、二段2句中的 the decisions和三段1句中的 the cases?the count?ventured相对应。
二段1句指出,各州声称这两项裁决曾使他们每年损失数十亿美元的税收收入;接着二段2句指出,这两项裁决加大了各州对某些网购商品征收销售税的难度。由此可知,被推翻的这两项裁决在各州看来会带来税收损失,加大征税难度,所以是不利的,故d选项正确。
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【经验分享】be learned from?与be inferred from有本质的区别：be learned from从原文中能
找到答案。be inferred from在原文中直接找到的不一定是正确的。the decisions指代词的位置是重点，因为它是反复提到的，是重点，可能是答案。
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【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.?
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【2段分析】the supreme court’s opinion (=decision同义替换)thursday overruled a pair of decades-old?decisions that states?said?cost them billions of dollars in lost revenue annually.?the decisions?（指代词是第二次提到，是重点）made（谓语）?it(形式宾语)?more difficult?（宾补）for states to collect sales tax on certain online purchases.?（不定式复合结构（ for sb to do sth ）做宾语）
美国最高法院周四的裁决推翻了两项执行长达数十年之久的裁决。据各州称,这两项裁决曾使他们每年损失数十亿美元的税收收入。同时也加大了各州对某些网购商品征收销售税的难度。
the rule指代词的位置是重点，关键连词的地方，与中心主旨一致，
【长难句】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 supreme court’s opinion thursday overruled a pair of decades-old decisions that ，states said ，cost?them billions of dollars in lost revenue annually.
主句：the supreme court’s opinion（主语）?thursday?overruled?（谓语）a pair of decades-old decisions（宾语）
★that引导的定语从句,修饰a...decisions。?said cost 两个动词不能在一起。states said为插入语,难点在省略了两个逗号，cost是从句中的谓语。them指人，是间接宾语，?billions of dollars指物，是直接宾语。
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【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.
cases =decisions
where=in which引导定语从句?
be responsible for对...负责
owe?v.欠钱/情; 应把…归因于
【长难句】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。
the cases the court overturned=the cases?that?the court overturned。
本句的主干是：the cases?said?that?the business didn’t have to collect sales tax for the state。
★★★缺失宾语的及物动词前有两个名词在一起时，后面的是省了that引导的定语从句。
已被法院推翻的两项裁决认为,如果某家企业将顾客购买的商品运送到某个州,而该企业并未在此设立仓库或办公室等实体存在,那么这家企业就不必为该州(向顾客)代收销售税。如果(在需要征税的情况下)未被征收销售税,顾客通常有责任自行向所在州政府缴纳销售税,但大多数人并没有意识到自己已欠税,并且很少有人缴税。
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【小解】二三段说明了的原因:the sales tax to the state?couldn’t receive。
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38. according to justice anthony kennedy, the physical presence rule has ____.
a. hindered economic development(偷梁换柱)
b. brought prosperity to the country
c.?harmed fair?market competition（fair?market competition=on an even playing field）
d. boosted growth in states revenue
在大法官安东尼·肯尼迪看来,实体存在选项出处规则
a.?阻碍了经济发展
b.给国家带来了繁荣
c.损害了公平的市场竞争
d.促进了各州税收的增长
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【解析】物理存在的法规不合时宜的因素，要不怎么让否决呢？答案是负

面的。题干中有现在完成时，由开头是大写的“justice anthony kennedy”定位到具体段，然后找到“physical presence rule”和相应的时态，顺藤摸瓜，答案就送上来了。
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题干关键信息为: justice anthony kennedy和 the physical presence rule。首先回到四段，然后找到相应的时态，由段落主旨句“justice anthony kennedy wrote that the previous decisions were flawed”是负面的，排除b,d.该段主要描述大法官 anthony kennedy对之前裁决的看法,其中句提到, kennedy认为,“使市场参与者无法在公平的环境下竞争”用的是完成时。c选项内容是对此的同义转述,故正确。
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【经验分享】题干中有现在完成时，由开头是大写的justice anthony kennedy定位到具体段，然后找到相应的时态，现在完成时在第四段第三句，has prevented market participants from competing on an even playing field.”
【自我检讨】看见prevent sb from ding sth.想到keep sb from doing sth.
hinder sb from doing sth.a. hindered?economic development有hindered，认为抓着了，没仔细看，错了。
【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（=fair）?playing field(商业环境).”
大法官安东尼·肯尼迪写道,之前的裁决存在缺陷。“实体存在规则逐年脱离经济现实,给各州带来了巨大的税收损失,”他在一份联合了其他四位法官共同撰写的意见书中这样写道。(38)肯尼迪还补充道,这项规则“限制了有些州让寻求长期繁荣的能力,使市场参与者无法在公平的环境下竞争。
prevent...from防止，阻止;
even?adj.平坦的; 平均的;公平。（equal in degree or extent or amount; or equally matched or balanced）
becomes/be further removed from 与...大相径庭
the rule指代词的位置是重点，关键连词的地方，与中心主旨一致。
【小解】二三四段说明了online shoppers pay sales tax的原因。
39. who are most likely to welcome the supreme court ruling ____.
a. internet entrepreneurs
b. big-chair owners
c. third-party sellers
d. small retailers
谁最有可能欣然接受最高法院的裁决?
a.互联网企业家。
b.大型连锁企业老板。
c.第三方卖家。
d.小型零售商。
【解析】题干关键信息为: welcome the supreme court ruling。首先回到五段1句,题干关键信息与该句中的 the ruling is a victory for相对应。该句提到,对于在多个州都拥有实体存在的大型连锁企业来说,这项裁决是一个胜利。可见,这项裁决最有可能受到大型连锁企业老板的欢迎,故b选项正确。
答案在主系表结构处。
【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.
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the ruling is?a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already.
评价：主系表结构。对司法类的考题：提出现象——最高法院提出推翻的法案；分析——做出这一结果背后的结案陈词。评价——主系表结构：the ruling is。
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（2017text4）【5】the court’s ruling is legally sound in defining a kind of favoritism that is not criminal。法院的裁决在定义一种不犯罪的偏袒方面在法律上是合理的。
2017年与2019的text4结构惊人地相似，这是真题的魅力。
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(39)?对于在多个州都拥有实体存在的大型连锁企业来说,这项裁决是一个胜利,因为它们通常已经对网购商品征收销售税了。现在,它们的竞争对手将在此地征收此前从未征收过的销售税。大型连锁企业一直在全国范围内征收销售税,因为无论商品被运送到哪个州,它们一般都在那里有实体店。拥有仓库网络的亚马逊也在每个征收销售税的州征收该税,不过使用该网站的第三方卖家不需要这样做。
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【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.
到目前为止,许多只在一个或几个州拥有实体存在的卖家,在将商品运往这些州以外的地方时,一直能够免征销售税。使用ebay和etsy(这两个网站为规模较小的卖家提供平台)的卖家也一直未在全国范围内征收销售税。而根据周四的裁决,各州可以通过法律,要求州外的卖家向顾客代收该州的销售税,并将其上缴给该州政府。
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?【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.”
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零售贸易组织对这一裁决表示赞赏,称该裁决为当地企业和线上企业创造了公平的竞争环境。零售业分析师尼尔·桑德斯表示,输家是那些只做线上销售的零售商,尤其是规模较小的零售商。这些零售商可能会面临遵守各种各样的州销售税法这样令人头痛的事。美国小企业和创业委员会倡议组织在一份声明中表示,“这一裁决对小型企业和互联网企业家毫无益处。”
saying it levels the playing field for local and online businesses.=saying(that)?it levels the playing field for local and online businesses.
saying...是分词做状语，后省略了that，that引导的宾语从句中level的意思是“使...公平”，the playing field ?商业环境。
comply with 服从，遵从;(com共同+ply重叠,重复→[观点]共同叠在一起→同意)
【小解】：五六七段，新裁决的影响
36. the supreme court decision thursday will ____.
a. better?business’ relations 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
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 unfavorable by states
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
39. who are most likely to welcome the supreme court ruling ____.
a. internet entrepreneurs
b. big-chair owners
c. third-party sellers
d. small retailers
40. in dealing with the supreme court decision thursday, the author ____.（中心主旨，行文结构）
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. cities some?cases?related to it and analyzes their implications
浏览全文可知,本文首段提到美国最高法院周四做出的新裁决及其带来影响;二至四段介绍了被推翻的旧裁决的内容及其弊端;五至七段则分别阐述了新裁决对大型连锁企业、各州政府以及其他相关企业的影响。综上可知,本文对新裁决进行客观描述并讨论其造成的影响,故a选项正确。
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