国际顶尖MBA申请交流平台--TOPWAY MBA

标题: 大全-20-16，不懂？ [打印本页]

作者: summerwaker 时间: 2012-4-5 09:13 标题: 大全-20-16，不懂？

16. Which of the following, if true, is the most logical completion of the argument below?

The tax system of the Republic of Grootland encourages borrowing by granting its taxpayers tax relief for interest paid on loans. The system also discourages saving by taxing any interest earned on savings. Nevertheless, it is clear that Grootland’s tax system does not consistently favor borrowing over saving, for if it did, there would be no______

(A) tax relief in Grootland for those portions of a taxpayer’s income, if any, that are set aside to increase that taxpayer’s total savings

(B) tax relief in Grootland for the processing fees that taxpayers pay to lending institutions when obtaining certain kinds of loans

(C) tax relief in Grootland for interest that taxpayers are charged on the unpaid balance in credit card accounts

(D) taxes due in Grootland on the cash value of gifts received by taxpayers from banks trying to encourage people to open savings accounts（A）

(E) taxes due in Grootland on the amount that a taxpayer has invested in interest-bearing savings accounts

作者: quasimodov 时间: 2012-4-5 19:10

RG通过对还利息的钱的税收抵扣来鼓励借贷，通过对存款利息征税来压制存款。但是RG并没有一贯支持借贷多余存款。因为。。。找个原因。A说如果RG对存款支持少些，就不应该允许增加存款的那部分收入可以抵扣税。即RG允许用去增加存款的收入可以退税。这和RG的说法（支持贷款多余借款）矛盾。

作者: sxf112233 时间: 2012-4-6 20:42

This is also a question on XDF Supplement material.

1. Let's translate the last sentence to the following:

If it does = IF the tax system favors borrowing over saving

那么将原文的问题取非便是问： IF the tax system favors borrowing over saving, there would be _________.

由于原文问的是 there would be NOT ___. 按照上述思路，凡是满足 there would be_____的均错。

看　Ｂ，Ｃ，Ｄ：

Ｂ．IF the tax system favors borrowing over saving, there would be tax relief in the borrowing processing fees

C.  IF the tax system favors borrowing over saving, there would be tax relief in the borrowing (from Credit card) interest

D. IF the tax system favors borrowing over saving, there would be tax relief in the borrowing (from the bank) interest

Therefore, B,C,D 错。

２. 原文提到 favor borrowing over saving 有两层含义

1）"favor borrowing" by tax relief

   2) "over saving" by "The system also discourages saving by taxing any interest earned on savings."

看 E:

   IF the tax system favors borrowing over saving, there would be tax dudes in savings accounts. 吻合 2).

所以，仅剩 A 正确。

3. 为什么A 正确

IF the tax system favors borrowing over saving, there would be tax relief for savings accounts. 正好和 2). 相悖。

而加上 not 后，便合理了。即：

IF the tax system favors borrowing over saving, there would be NO tax relief for savings accounts.

Summary:

  将否定句变为肯定句，再取非。

作者: summerwaker 时间: 2012-4-7 06:33

感谢, 懂了：对用于增加saving的那部分收入减税，就是支持了saving。偶每次做到一个练习的最后两题时就开始范迷糊，而这时考题却都是将话的否定与肯定颠来倒去的说，注定要中ETS的圈套了。我一定要识破一踢死的圈套！！！

作者: Steven0124 时间: 2012-4-8 06:35

大致明白了,但A选项看不明白,请翻译一下

作者: hanshipeng 时间: 2012-4-8 19:56

This is double-negative type question. Before go ahead, make sure you know what to look for.

1, Fact is that the tax system is less tax for borrowing (B t) but more tax for saving (S T).

2, Opinion is that the system is not (B t) or (S T), but (B T) or (S t). This is the first negative.

3, The second negative is before the 5 answers. So we need to Neg each of the answer to see if we can get (B t) or (S T).

4, A says (S t), after Neg, it’s (S T), so it’s the right one.

Summary: I think use symbols are quicker for this type of problems.

作者: irenechl 时间: 2012-4-9 06:38

G的税收系统鼓励借贷通过给予借款人税收减免针对应付利益部分，这个税收系统不鼓励储蓄通过对任何利息收入征税，然而G的税收系统并没有偏爱借贷忽视存款，因为…

A:G的税收减免针对那部分纳税者收入，这部分收入如果不借贷也会去增加其存款，所以，要么借贷，利息A被减免；要么存款，得到收益B被征税；A＝B；所以没有偏爱

作者: sealg 时间: 2012-4-9 20:15

太搞脑筋了,题目大意为:
贷款的利息可以被用来抵税(貌似增值税发票的作用)------说明鼓励贷款
针对存款要收利息税------说明不鼓励存钱
以上两点好理解,就是接下来那句话不好理解(我做这题时都理解错了):
it is clear that Grootland’s tax system does not consistently favor borrowing over saving, for if it did, there would be no______?
很明显,G的税收系统并非彻头彻尾支持借贷、反对存钱,因为如果是这样(指支持借贷、反对存钱),那么将没有_______?
做题时把no去掉并扔到每个选项前面,那么也就是要找一个"只支持借贷"的必要条件,也就是 "只支持借贷"能推得什么?

A:任何存款都能享受的"贷款息抵税"政策. (我做题时就在纳闷,明明在讲存款,哪来的tax relief for those...? 原来就是指题目中提到的那个tax relief 政策.)------就是说用贷款息来充抵利息税. 如果"只支持借贷",应无此有利于存款的政策. 所以是there would be no such policy, 正确.
B:付给放贷机构的手续费能享受的"贷款息抵税"政策.------无关项,原题没提到贷款手续费,说不定还是免手续费呢.
C:信用卡帐户里的欠款所产生的借贷利息, 能享受的"贷款息抵税"政策.------如果信用卡里的贷款息不能享受"tax relief"政策,那就说明"并非只支持贷款". 如果将问题中的no去掉,那么该选项就正确了.
D:银行支付给客户的开户奖励费之税款.------如果没有该税款,则说明支持存款,与"只支持借贷"相悖.
E:罗罗嗦嗦一大堆,说的就是三个字"利息税".------如果没有利息税,则说明支持存款,同样与"只支持借贷"相悖.

理解了题目和选项的意思,似乎很容易看出A是正确选项啊.

作者: linmeimeiei 时间: 2012-4-10 06:36

自己再规整一下
题目主干
1、鼓励借款：贷款利息作为计税扣除额
2、不鼓励储蓄：储蓄利息要计税
3、政府政策并不总是鼓励借款多于鼓励储蓄的，如果是这样的话，_____的情形就不会出现

解题：现存的状况可以解释政府不是鼓励借款多于鼓励储蓄的，即只要是鼓励储蓄的就是选项

A）tax relief in Grootland for those portions of a taxpayer’s income, if any, that are set aside to increase that taxpayer’s total savings
用来增加纳税人的储蓄总额的收入是免税的
鼓励储蓄
B) tax relief in Grootland for the processing fees that taxpayers pay to lending institutions when obtaining certain kinds of loans
用来获得贷款的某种费用是免税的
鼓励借款
C) tax relief in Grootland for interest that taxpayers are charged on the unpaid balance in credit card accounts
用来支付未偿还的信用卡利息是免税的
鼓励借款
D) taxes due in Grootland on the cash value of gifts received by taxpayers from banks trying to encourage people to open savings accounts
必须对银行吸引储蓄所发的礼物课税
不鼓励储蓄
E) taxes due in Grootland on the amount that a taxpayer has invested in interest-bearing savings accounts
必须对投资在赚取利息的储蓄账户里的额度扣税
不鼓励储蓄

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