GMAT逻辑复习资料-逻辑大全分类-Complete
大全-20-16. 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______
原文:税收系统鼓励借款/贷款by a tax relief,惩罚存款 by a tax on saving。但是税收系统也不是对借贷的支持程度始终超过存款,否则的话,税收系统就应该对taxpayer’s total savings给予tax relief, 而并非仅对 those portions of a taxpayer’s income这一部分。
原文意思:某地方通过减少借款利息的税收这种方式去鼓励借款,用存款利息征税的方式压制存款。但是,该地方实际是税收系统一贯支持存款多与支持借款。因为如果不是这样(即如果支持借款多),则。。。(答案应该是支持BORROWING多点,支持SAVING少点)。
又是双重否定,又是虚拟语气。太绕。很容易将人套进去。B正好相反。B是少支持BORROWING(BORROWING处理费应该无减免税)。A是少支持SAVING(拿去存款的那部分收入应该无减免税)。答案要少支持SAVING,即A。
(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
A选项的 those portions有三个修饰成分, of a taxpayer’s income, if any(插入语), 和that 定语从句。if any的意思为:如果收入中有部分拿去增加总存款的话(即收入中有拿一部分去存款的话)。所以A选项的意思(包括原文的no):纳税人的收入中拿去增加银行存款的那部分钱应该没有减免税。
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
(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 |