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【单选题】The Inland Revenue on Thursday accused theBritish film industry of abusing government aid, with every production of recent years deliberately over-claiming tax relief.
Revenue officials called in about 20 members of the film industry and warned them of severe consequences if the "exploitation" of tax-relief schemes did not immediately stop.
The move, which affects the including low to high-budget film-makers and financiers, is the latest in a series of attempts by the Revenue to clamp down on tax loopholes in an attempt to raise more money for theExchequer,
But the film industry responded on Thursday night, saying the Revenue could drive productions overseas and would confuse investors.
A、series of tax relief schemes, introduced in 1997, enables those involved in the financing of qualifyingBritish-made films to claim the costs of production against future income. The schemes haveBecome popular with investors seeking a tax shelter, with an estimated ￡400m invested in the schemes in 1997 rising to about ￡2bn last year.
But the Revenue said the industry was exploiting rules on tax relief by "double dipping", that is, by claiming relief more than once against a single piece of expenditure. While not illegal, the Revenue said, the industry was "not playing fair". It said double-dipping was "against the spirit" of legislation designed to encourage investment in theBritish film industry.
The Revenue said the practice of double dipping was "virtually universal", with "every qualifying film it had seen financed on the basis of double dipping". It warned it would "take all steps to counter such abuse including, where necessary, advising ministers on introducing legislation to put matters beyond doubt".
"Both the Revenue and the government are becoming increasingly exasperated at the extent to which some parts of the industry are exploiting the film reliefs," the Revenue saiD、"The government remains committed to encouraging film production in the UK through use of the reliefs in the way in which the legislation allows--but this does not extend to deliberate exploitation of those reliefs."
Large film financiers said on Thursday night that the Revenue’s action could undermine growth prospects for theBritish film industry.
Peter James, managing director of MovisionEntertainment, which has produced 16British-made films in recent years, including the soon-to-be released "Merchant of Venice", said while the effect of the Revenue’s clamp down would notBe "devastating", it could drive many independent film-makers overseas.
Industry observers said on Thursday the Revenue’s move was likely to confuse investors, who have been accustomed to the benefits of double-dipping.
The Revenue’s last resort in solving the problem seems to be ______.A．removing tax relief
B．protesting more loudly
C．warning last time
D．making new laws

网考网参考答案：D
网考网解析：
[解析] 这是简单推论，问税务局解决问题的最后一招大概是什么。依据第七段第二句可知，税务局说在必要时会建议部长们立法，从而最终解决问题。所以答案为D。A项 removing tax relief太绝对了，何况段八还说“remain committed to encouraging...”。 document.getElementById("warp").style.display="none"; document.getElementById("content").style.display="block"; 查看试题解析出处>>