OG-104, thank you!

tony6

谢谢ROBERT

jydemail

(D) In the absence of the 25% tax credit, business spending for research and development after 1981 would not have been substantially lower than it was............"it was" 指代的是增长率还是83年的投入值?) 我认为是83年的投入值. 如果这样,D就不是很严谨.

如果D答案改写为 In the absence of the 25% tax credit, the increase rate of business spending for research and development after 1981 would not have been substantially lower than it was. ,那么,我认为D答案更严谨.

请各位指点

katie83

以下是引用jydemail在2006-3-31 7:42:00的发言：

(D) In the absence of the 25% tax credit, business spending for research and development after 1981 would not have been substantially lower than it was............"it was" 指代的是增长率还是83年的投入值?) 我认为是83年的投入值. 如果这样,D就不是很严谨.

如果D答案改写为 In the absence of the 25% tax credit, the increase rate of business spending for research and development after 1981 would not have been substantially lower than it was. ,那么,我认为D答案更严谨.

请各位指点

改写后意思不对,因为虚拟语气的意思是"如果没有税收减免,spending比实际高",不是比其他年度高,我知道你理解成"边际"的概念啦

katie83

我觉得这道题在考试时候迅速的判断:连接spending和tax credit的答案只有D~~~

allen0018

3x

glgry

D项有错：“would not have been substancially lower"中的not应该去掉。解释中重复了D项的意思，“would be even lower"。这样才能理解。

glgry

Please disregard the upper note.

ana9

我的理解

D: 没有25%的税时，企业花在科研和开发的费用并不比原来的低==有25%的税时, 企业花在科研和开发的费用still比原来的低==》25%的税did little or nothing to stimulate such spending

KATIEUS

ana9
    

EXACTLY！

GawainERIC

tax credit:

a direct reduction in tax liability (not dependent on the taxpayer's tax bracket)