请教大全-20-16

lingdingxiao

看了一些解释，还是不明白。有谁能帮忙详细解释一下吗？

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

reginaer

A

G国的税务系统鼓励借钱（通过减少贷款的利息的办法），同时不鼓励储蓄(通过对任何储蓄所得利息采取征税的办法）。然而显然G国的税务系统并非一如既往的对借钱更加青睐，因为，如果它真的更加青睐借钱的话，那就不会有——————

A：对那些放在一边来增加纳税人总体储蓄的收入减少税收。（既，对储蓄采取了减少税收的策略）

carollai

tax relief 税收减免，或者税收抵扣

把A答案处理一下，if any是插入语，可以去除；in Grootland,表示定位的状语，也可以先去除，因此变成以下

there would be no  tax relief  for those portions of a taxpayer’s income (that are set aside to increase that taxpayer’s total savings)

最后括号内的that从句是用来修饰income的。意思也就是说：那么就不应该对纳税人的部分收入（这部分收入是留下来用来增加总体的存款的）进行税收减免。 因为对纳税人的收入进行税收减免后，是会鼓励存款的，和抑止存款的目的就相左了。