2019年考研英语读理解 TEXT 04 Part C

　　2019年考研英语读理解 TEXT 04 Part C

　　第三段

　　①The 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. ②Customers 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.法院推翻的案件称，如果一家企业将客户购买的货物运往一个没有实体商店的州，比如仓库或办公室，那么该企业就不必向该州缴纳销售税。如果没征收销售税，消费者一般都要自己去向州政府缴纳销售税，但大多数人都没有意识到自己欠了税，而且几乎也没有人缴税。

　　①The 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.法院推翻的案件称，如果一家企业将客户购买的货物运往一个没有实体商店的州，比如仓库或办公室，那么该企业就不必向该州缴纳销售税。

　　句子的主干是：the cases said that....案子说....。

　　the court overturned这部分是定语从句，修饰cases，即：法院推翻的案例。overturn vt. 推翻。

　　said that部分是宾语从句，是个完整的句子：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.

　　if部分是条件状语从句：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，如果一家企业将客户购买的货物运往一个没有实体商店的州，比如仓库或办公室where部分是定语从句，修饰state。

　　physical presence实体存在。这里举例说明是什么了，即：warehouse n. 仓库。或者办公室。ship vt.运送。

　　主干：the business didn't have to collect sales tax for the state.这家企业就没有必要为该州收缴销售税。

　　这里是说，法院推翻的例子表明(said)，如果一个州没有该企业的实体店，那么，这个企业是不会为了给该州缴纳销售税而向消费者征税的。(这里就是法院现在说这样不行了)

　　②Customers 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.如果没征收销售税，消费者一般都要自己去向州政府缴纳销售税，但大多数人都没有意识到自己欠了税，而且几乎也没有人缴税。

　　这里是两个句子，用but来连接的

　　前一句customer部分是主句，be responsible for对...负责。这里是说一般而言，消费者有义务要向州政府缴纳销售税，如果他们没有缴纳的话。generally adv. 一般地

　　if部分是条件状语从句，charge这里是缴纳的意思，it指销售税。

　　不同后面一句：but most didn't realize they owed it and few paid。但是，大多数人没有意识到他们欠了税了，而且，很少有人缴纳(这里是说就算意识到了，也很少有人去交)。

　　they owed it and few paid 是两个句子，是realize的两个宾语从句。

　　总结：第三段是说为什么政府会损失好好几十亿美元，因为，有些人逃税了。对第二段做具体的举例——说明州是怎么收不到钱的。则么逃避的呢——就是网上购物，东西是运过来的，销售企业在当地没有实体店，所以，他们可以不向消费者收销售税(是企业收了交给当地政府的)，消费者也不会主动去缴纳。