Smuggling has existed ever since governments first attempted to control trade across their borders. Although it is often understood as an attempt to evade duties or taxes that the legislature has placed upon the importation of certain classes of goods, smuggling is a much broader phenomenon than this. It may apply to attempts to evade export regulations, for example, or trade in certain prohibited goods, such as weapons or drugs. People may be smuggled across frontiers. At one end of the spectrum, smuggling may be a highly organized criminal activity, or what some describe as "the smuggling industry;" at the other, it may consist simply of a sailor or passenger trying to slip something for personal use past the authorities.
Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties. At one time, compliance was enforced by excise officers, while international trade was policed by customs officers; latterly, the two revenue services have been merged into one.
短文第二段明確說明:'Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties.',逃避 excise duties(國內商品稅)正是 internal trade smuggling 的例子,完全對應本選項。
關鍵字鎖定第二段:'attempts to evade regulations relating to internal trade' → 稅種為 excise duties → 選D。
逐選項分析
A✕ 陷阱
短文第一段提到水手試圖偷帶物品通過海關('a sailor or passenger trying to slip something for personal use past the authorities'),這描述的是國際邊境走私,非 internal trade smuggling。
B✕
短文第一段提及毒品與武器走私('trade in certain prohibited goods, such as weapons or drugs'),屬於禁止商品貿易,並非 internal trade 的範疇,短文未將其歸類為國內貿易走私。
C✕
短文第一段提到逃避出口管制('attempts to evade export regulations')是走私的一種形式,但屬於國際貿易層面,與 internal trade 無關。
D✓ 正確
短文第二段明確說明:'Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties.',逃避 excise duties(國內商品稅)正是 internal trade smuggling 的例子,完全對應本選項。
短文中走私類型分類
走私類型
短文依據
執法機關
逃避進口關稅
evade duties or taxes on importation
customs officers(海關)
禁止商品貿易(毒品/武器)
trade in certain prohibited goods
customs officers(海關)
逃避出口管制
evade export regulations
customs officers(海關)
人口走私
People may be smuggled across frontiers
邊境機關
逃避國內商品稅
evade regulations relating to internal trade → excise duties