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Section 18 No.13

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楼主
发表于 2003-11-28 20:08:00 | 只看该作者

Section 18 No.13

Canadians now increasingly engage in “out-shopping,” which is shopping across the national border, where prices are lower. Prices are lower outside of Canada in large part because the goods-and-services tax that pays for Canadian social services is not applied.
Which one of the following is best supported on the basis of the information above?
(A) If the upward trend in out-shopping continues at a significant level and the amounts paid by the government for Canadian social services are maintained, the Canadian goods-and-services tax will be assessed at a higher rate.
(B) If Canada imposes a substantial tariff on the goods bought across the border, a reciprocal tariff on cross-border shopping in the other direction will be imposed, thereby harming Canadian businesses.
(C) The amounts the Canadian government pays out to those who provide social services to Canadians are increasing. B
(D) The same brands of goods are available to Canadian shoppers across the border as are available in Canada.
(E) Out-shopping purchases are subject to Canadian taxes when the purchaser crosses the border to bring them into Canada.

答案是A, 不懂。
沙发
发表于 2003-11-28 20:16:00 | 只看该作者
这是一个简单的知识,因为如果政府此类税的总收入不变,而在国内消费的人少,消费金额减少,那么税基减小,则税率一定升高
板凳
 楼主| 发表于 2003-11-28 20:26:00 | 只看该作者
懂了,谢谢。
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