以下小编为考生整理的2014年考研英语阅读理解模拟练习及答案解析，希望对考生们有所帮助，取得2014考研的成功。

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

63. The reason for the considerable alarm in monied circles is that______.

[A] the rich foreigners may no longer have a tax haven

[B] last April’s budget was reviewed

[C] the loophole of the tax is to be reviewed

[D] a review of tax policy is expected this year

64. What will be the possible consequence if the government removes this tax loophole?

[A] People will get worried about their income.

[B] Some foreign staff working for London’s international banks will be affected.

[C] The balance of advantages was in favour of leaving the rules as they are.

[D] A lot of the people will leave London and the government may hardly get money.

65. We can draw a conclusion from the text that ______.

[A] the Treasury will soon make a decision

[B] the Treasury won’t make any decision

[C] the tax policy review will not be made in haste

[D] rich foreigners are happy with the promised review

Text 13

61.D.根据上下文我们知道伦敦之所以能吸引人来做国际贸易，是因为外国人可以逃税。第三段第一句给出了答案：This rule helps explain why so many rich foreigners choose to live in a city with such rotten weather and congested roads. This rule指的是上一段的英国法律对定居英国的外国人和不愿定居的外国人的差别对待。其余选项都是表面现象，不是真正的原因。

62. C. 外国居民可以从税收漏洞中得到好处，可从第二段和第三段第二句得到答案：At least 60,000 are reckoned to benefit from the loophole，至少6万人从中得到好处;选项A、B与问题无关，D刚好相反。

63. A. 有钱的外国人可能再也没有这样的逃税避风港了。选项B、C、D政府采取行动重审预算或税收政策只是间接原因。

64. D. 很多人将离开伦敦，政府就很难得到钱了。可从原文倒数第二段最后一句推出此答案。其余答案不符合题意。

65. C.将不会匆忙重审税收政策。根据最后一段第一句我们不难做出选择：So far, the Treasury appears inclined to caution(迄今为止，财政部似乎倾向于谨慎从事。)

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