2014年考研英語閱讀理解模擬練習及答案(13)

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　　There are many reasons why London is an attractive place in which to live and to do international business: the time zone, English, the shops, the theatre--and the taxes. A loophole in Britain's law allows many foreigners to avoid paying tax on income generated outside Britain or on the disposal of foreign assets.

　　In most countries, a foreign resident's "domicile" (home country) status is determined by objective criteria. In Britain, it's largely up to the foreigner. So a Greek shipowner who has lived in Britain for years but says that he intends to move back to Athens when circumstances permit is treated differently from one who says he intends to settle in Britain.

　　This rule helps explain why so many rich foreigners choose to live in a city with such rotten weather and congested roads. At least 60,000 are reckoned to benefit from the loophole; and their considerable investments in the better streets of Belgravia, Mayfair and Hampstead have injected many millions into the top end of the property market. If they pulled out, nasty things could happen to the price of penthouses. So there has been considerable alarm in monied circles since Gordon Brown declared that he was going to review the rules in last April's budget. The review is expected this year.

　　It is easy to understand why a Labour chancellor would want to close a loophole that turns Britain into a tax haven for rich foreigners. And it isn't just politicians who disapprove. "Every tax system treats temporary residents differently. What is ridiculous about this system is this archaic, subjective rule about domicile," says Edward Troup of Simmons & Simmons, a City law firm.

　　But there are worries that if the government removes this tax loophole, London will suffer. The change will affect not just rich shipping magnates but foreign staff working for London's international banks. "Whenever governments have looked at this in the past 20 years, they have concluded that the balance of advantages was in favour of leaving the rules as they are," says John Battersby, a tax partner at KPMG, an accountancy firm. "There isn't any easy money for the government because a lot of the people are internationally mobile and won't stay."

　　So far, the Treasury appears inclined to caution. In the November pre-budget report, it stressed the need to balance tax fairness with the ability to attract skilled labour. But rich foreigners are keeping a close eye on the promised review. (419 words)

　　61. The most important reason for London to attract people to do international business is_____.

　　[A] the time zone, English

　　[B] the shops, the theatre.

　　[C] the low taxes

　　[D] escaping paying tax

　　62.The case of the Greek ship owner in paragraph 2 implies that_______.

　　[A] a foreign resident's "domicile" status is different according to different countries

　　[B] a foreign resident prefers to stay in London than in his own country

　　[C] a foreign resident's may benefit from the loophole of the tax

　　[D] a foreign resident's may benefit from his "domicile" status