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)StateswillbeabletoforcemorepeopletopaysalestaxwhentheymakeonlinepurchasesunderaSupremeCourtdecisionThursdaythatwillleaveshopperswithlighterwalletsbutisabigfinancialwinforstates.

2)TheSupremeCourt’sopinionThursdayoverruledapairofdecades-olddecisionsthatstatessaidcostthembillionsofdollarsinlostrevenueannually.Thedecisionsmadeitmoredifficultforstatestocollectsalestaxoncertainonlinepurchases.

3)Thecasesthecourtoverturnedsaidthatifabusinesswasshippingacustomer’spurchasetoastatewherethebusinessdidn’thaveaphysicalpresencesuchasawarehouseoroffice,thebusinessdidn’thavetocollectsalestaxforthestate.Customersweregenerallyresponsibleforpayingthesalestaxtothestatethemselvesiftheyweren’tchargedit,butmostdidn’trealizetheyoweditandfewpaid.

4)JusticeAnthonyKennedywrotethatthepreviousdecisionswereflawed.EachyearthephysicalpresencerulebecomesfurtherremovedfromeconomicrealityandresultsinsignificantrevenuelossestotheStates,"hewroteinanopinionjoinedbyfourotherjustices.Kennedywrotethattherulelimitedstates’abilitytoseeklong-termprosperityandhaspreventedmarketparticipantsfromcompetingonanevenplayingfield."

5)Therulingisavictoryforbigchainswithapresenceinmanystates,sincetheyusuallycollectsalestaxononlinepurchasesalready.Now,rivalswillbechargingsalestaxwheretheyhadn’tbefore.Bigchainshavebeencollectingsalestaxnationwidebecausetheytypicallyhavephysicalstoresinwhateverstateapurchaseisbeingshippedto.Amazon.com,withitsnetworkofwarehouses,alsocollectssalestaxineverystatethatchargesit,thoughthird-partysellerswhousethesitedon’thaveto.

6)Untilnow,manysellersthathaveaphysicalpresenceinonlyasinglestateorafewstateshavebeenabletoavoidchargingsalestaxeswhentheyshiptoaddressesoutsidethosestates.SellersthatuseeBayandEtsy,whichprovideplatformsforsmallersellers,alsohaven’tbeencollectingsalestaxnationwide.UndertherulingThursday,statescanpasslawsrequiringout-of-statesellerstocollectthestate’ssalestaxfromcustomersandsendittothestate.

7)Retailtradegroupspraisedtheruling,sayingitlevelstheplayingfieldforlocalandonlinebusinesses.Thelosers,saidretailanalystNeilSaunders,areonline-onlyretailers,especiallysmallerones.Thoseretailersmayfaceheadachescomplyingwithvariousstatesalestaxlaws.TheSmallBusiness&EntrepreneurshipCounciladvocacygroupsaidinastatement,Smallbusinessesandinternetentrepreneursarenotwellservedatallbythisdecision."

36.TheSupremeCourtdecisionThursdaywill____.

[A]Dettebusiness’revolutionswithstates

[B]putmostonlinebusinessinadilemma

[C]makemoreonlineshopperspaysalestax

[D]forcessomestatestocutsalestax

选项[C]正确。

细节题，根据题干关键字定位到一段StateswillbeabletoforcemorepeopletopaysalestaxwhentheymakeonlinepurchasesunderaSupremeCourtdecisionThursdaythat..."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.Itcanbelearnedfromparagraphs2and3thattheoverruleddecisions____.

[A]haveledtothedominanceofe-commerce

[B]havecostconsumersalotovertheyears

[C]werewidelycriticizedbyonlinepurchases

[D]wereconsideredupfavorablebystates

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.AccordingtoJusticeAnthonyKennedy,thephysicalpresencerulehas____.

[A]hinderedeconomicdevelopment

[B]broughtprosperitytothecountry

[C]harmedfairmarketcompetition

[D]boostedgrowthinstatesrevenue

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Kennedywrotethattherulelimitedstates’abilitytoseeklong-termprosperityandhaspreventedfromonanevenplayingfield."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"marketparticipant"对应。

39.WhoaremostlikelytowelcometheSupremeCourtruling____.

[A]Internetentrepreneurs

[B]Big-chainowners

[C]Third-partysellers

[D]Smallretailers

选项[B]正确。

推理题，根据题干定位到第五段一句Therulingisavictoryforbigchainswithapresenceinmanystates,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bigchain"即可选出[B]选项：大型连锁公司。

40.IndealingwiththeSupremeCourtdecisionThursday,theauthor____.

[A]givesafactualaccountofitanddiscussesitsconsequences

[B]describesthelongandcomplicatedprocessofitsmaking

[C]presentsitsmainpointswithconflictingviewsonthem

[D]citessomecasesrelatedtoitandanalyzestheirimplications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。