目前正值2022年考研備考的最后階段，相信大家都在做最后的沖刺。在最后階段，除了復(fù)習(xí)教材知識外，我們還應(yīng)該適當(dāng)做一些練習(xí)題。下面，幫考網(wǎng)為大家?guī)砜佳谐踉囉⒄Z分析題的部分歷年真題，趕緊練起來。

Stateswill be able to force more people to pay sales tax when they make onlinepurchases under a Supreme Court decision Thursday that will leave shoppers withlighter wallets but is a big financial win fｏｒstates.

TheSupreme Court’s opinion Thursday overruled apair of decades-old decisions that states said cost them billions of dollars inlost revenue annually. The decisions made it more difficult fｏｒstates tocollect sales tax on certain online purchases.

The casesthe 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 awarehouse ｏｒoffice, the business didn’t have tocollect sales tax fｏｒthe state. Customers were generally responsible forpaying the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it ａｎｄ few paid.

JusticeAnthony Kennedy wrote that the previous decisions were flawed. “Each year the physical presence rule becomesfurther removed from economic reality ａｎｄ results in significant revenue lossesto the States,” he wrote in an opinion joined byfour other justices. Kennedy wrote that the rule “l(fā)imited states’ ability to seek long-termprosperity ａｎｄ has prevented market participants from competing on an evenplaying field.”

Theruling is a victory fｏｒbig chains with a presence in many states, since theyusually collect sales tax on online purchases already. Now, rivals will becharging sales tax where they hadn’t before. Bigchains have been collecting sales tax nationwide because they typically havephysical stores in whatever state a purchase is being shipped to. Amazon.com,with its network of warehouses, also collects sales tax in every state thatcharges it, though third-party sellers who use the site don’t have to.

Untilnow, many sellers that have a physical presence in only a single state ｏｒa fewstates have been able to avoid charging sales taxes when they ship to addressesoutside those states. Sellers that use eBay ａｎｄ Etsy, which provide platformsfｏｒsmaller sellers, also haven’t been collecting sales taxnationwide. Under the ruling Thursday, states can pass laws requiringout-of-state sellers to collect the state’s sales taxfrom customers ａｎｄ send it to the state.

Retailtrade groups praised the ruling, saying it levels the playing field fｏｒlocalａｎｄ online businesses. The losers, said retail analyst Neil Saunders, areonline-only retailers, especially smaller ones. Those retailers may faceheadaches complying with various state sales tax laws. The

SmallBusiness &； Entrepreneurship Council advocacyｇｒｏｕｐsaid in a a statement, “Small businesses ａｎｄ internet entrepreneursare not well served at all by this decision.”

36. TheSupreme Court decision Thursday will

A. Dettebusiness’ relutions with states

B. putmost online business in a dilemma

C. makemore online shoppers pay sales tax

D. forcessome states to cut sales tax

37. Itcan be learned from paragraphs 2 ａｎｄ 3 that the overruled decisions

A. haveled to the dominance of e-commerce

B. havecost consumers a lot over the years

C. werewidely criticized by online purchases

D. wereconsidered up favorable by states

38.According to Justice Anthony Kennedy, the physical presence rule has

A.hindered economic development

B.brought prosperity to the country

C. harmedfair market competition

D.boosted growth in states revenue

39. Whoare most likely to welcome the Supreme Court ruling

A.Internet entrepreneurs B. Big-chair owners

C.Third-party sellers D. Small retailers

40. Indealing with the Supreme Court decision Thursday, the author

A. givesa 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. citiessome saces related to it ａｎｄ analyzes their implications

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