哈喽，everybody!大家在前几期的文章里已经知道了阅读理解是我们整张试卷中的重点，所以今天我们来看看2020年的一道阅读理解，来感受一下阅读理解的魅力。

These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right. In other words, they all share a view that the international tax system has failed to keep up with the current economy.(2020-Text4-英语一)

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.

根据题干中的“share the opinion”可定位到第四段最后一句话。第四段最后一句话表明they all share a view that the international tax system has failed to keep up with the current economy(他们都认为国际税收体系并未跟上当前经济形势)，选项B“目前的国际税收体系需要升级”是该句话的同义改写。故答案为B。所以同学们，只要咱们的定位准确，单词和句子结构没有问题，那我们就可以拿到这2分的分值。

那么为什么不选择其他几个呢?咱们有必要分析一下错误选项，因为如果我们平时做题过程中能学会总结错误选项的话，那么后期我们就能根据错误选项的特点更快的排除一些错误选项。选项A“必须确保科技巨头的收入重新分配”利用原文they are all designed to tax multinationals on income and revenue(它们都旨在向跨国公司征税)设置干扰;选项C“应该阻止科技跨国公司的垄断”，原文未提到该信息，故排除;选项D“所有国家都应享有平等的征税权利”，与原文中 they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if...(它们都旨在向跨国公司征税，他们认为各国也应享有该权利，即使……)不符，文中并未提到所有国家，也未表明平等的征税权，故排除。

好了，具体的题我们已经分析了，那我们现在就来总结一下我们这一段话里的重难点单词吧。

【tax】n.税收

这个单词很简单，但是注意近几年考试经常和另外一个单词同义替换——levy，希望大家能进行储备。

【grant】v.授予，允许;n.(政府)拨款，补助金

【keep up with】追赶上

【redistribution】n.再分配

好了，今天的内容就到此结束，大家学会了吗?