22考研英语每日长难句练习解析

2021-03-31 17:32:01 文章来源:专业课透明计划

Crucially, firms would pay taxes where they generate revenues, which are harder to sequester abroad with the sorts of intragroup loans and other accounting wheezes often used to book profits in lower-tax jurisdictions such as Ireland or Luxembourg. Regulators say that this practice helps explain why digital firms pay an estimated effective tax rate in Europe of just 9.5%, compared with 23.3% for bricks-and-mortar ones. The new tax could raise €5bn a year.

翻译:关键在于企业将要在它们产生收入的地方缴税。企业常利用集团内部贷款和其他会计手段把利润登记到爱尔兰或卢森堡等低税率辖区,但它们不容易用这些招数把收入隐藏到国外。监管机构表示,运用这类避税手段使得数字公司在欧洲的实际税率仅为9.5%,而实体企业的税率为23.3%。新税制每年可以增加50亿欧元的税收。

长难句解析

Crucially, firms would pay taxes where they generate revenues, which are harder to sequester abroad with the sorts of intragroup loans and other accounting wheezes often used to book profits in lower-tax jurisdictions such as Ireland or Luxembourg. 

语法分析

该句主干是Firms would pay taxes。主语是firms,would是谓语,where引导地点状语从句,which引导定语从句修饰前面的句子,are是从句谓语,with the sorts of intragroup loans and other accounting wheezes介词短语做伴随,used过去分词作后置定语修饰前面的名词。

【语义】

关键在于企业将要在它们产生收入的地方缴税。企业常利用集团内部贷款和其他会计手段把利润登记到爱尔兰或卢森堡等低税率辖区,但它们不容易用这些招数把收入隐藏到国外。

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