New French Law Targets Sugary Drinks法国饮料税上路
by Brian Foden
Taxing soda and other sugary drinks may help with France's budget problems.
对汽水和其他含糖饮料课税可能?对法国的预算问题有所帮助。
You may have heard of alcohol and cigarette taxes, two common forms of taxation used by governments around the world, but how about a soda tax? If you are unaware of it, you're definitely not French. _(1)_ By taking this action, the French government hopes to accomplish two things—increase tax revenues and decrease incidences of obesity.
In terms of a money-making move, _(2)_ The tax increase comes at a time when the French government is examining ways to raise money and cut costs in order to retain its triple-A credit rating. _(3)_ Meanwhile, the tariff is also meant to help curb obesity although some people question if an extra o ne euro cent per can will really have that effect. The tax applies to drinks sold in France that contain added sugar. _(4)_
In response to the move, the Coca-Cola Company, which makes huge profits from selling sugary drinks, is vehemently opposed to the soda tax. _(5)_ As a sign of its displeasure, Coca-Cola announced it was canceling a 17-million-euro investment it had planned for a plant in southern France. Whether France's decision will have further financial repercussions like this and whether or not the tax will help reduce the size of its citizens' waistlines still remain to be seen.
说明∶请依文意在所提供的 (A) 到 (F) 6 个选项中，选出最适当的5 个选项。
(A) France needs to chop 100 billion euros from its spending in order to balance the country's budget by 2016.
(B) the soda tax is likely to cost the French government as much as 120 million euros per year.
(C) As of January 1, 2012, French residents have had to pay one euro cent more for each can of sugary drink they buy.
(D) the soda tax is expected to increase tax revenues by 120 million euros, which is the equivalent of NT$4.6 billion.
(E) The soft drink maker claims that the tax unfairly stigmatizes it.
(F) Diet and fruit drinks with no added sugar are not affected.
- 第一题空格应选 (C)理由:
a. 空格前一句说，如果你还不知道饮料税是什麽，你一定不是法国人，推测下一句会说明饮料税的内容。
b. (C) 选项的句子说，从 2012 年 1 月 1 日起，法国居民每买 1 罐含糖的饮料，就必须多付 1 分欧元，符合推测，故为正选。
大补丸:
a. as of...从……（日期）起
As of today, Mike is in charge of the project.
从今日起，麦克负责这项专案。
b. resident n. 居民
c. euro n. 欧元
d. can n.（金属制的）罐；罐头
e. sugary a. 含糖的
- 第二题空格应选 (D)理由:
a. 空格位於逗点後，可知应置入首字母小写的句子。再者，逗点前提到，就赚钱的策略而言，推测逗点後应会说明饮料税会带来多少收益。
b. (D) 选项的句子说，饮料税预期会增加 1.2 亿欧元的税收，相当於 46 亿台币，符合推测，故为正选。
大补丸:
a. tax n. 税
b. be expected to V被预期会（做）……
A lot of people are expected to benefit from this new policy.
预期很多人将因该新政策而受惠。
c. revenue n. 收入，收益
d. equivalent
n. 相等物 & a. 相等的
be the equivalent of...等於 相当於……
= be equivalent to...
Scientists say that dolphin intelligence is the equivalent of a six-year-old's.
科学家表示，海豚的智力相当於 6 岁小孩的智力。
- 第三题空格应选 (A)理由:
a. 空格前一句提到，为了维持 3A 的信评，法国政府正检视各种方法来开源节流。
b. (A) 选项的句子说，为了在 2016 年之前让国家预算达到平衡，法国必须减少 1 千亿欧元的花费，前後语意连贯，故为正选。
大补丸:
a. chop vt. 削减（花费、预算等）
b. balance vt. 使平衡
Bill learned how to balance his career and personal life.
比尔学会在工作与个人生活中取得平衡。
c. budget n. 预算
live on a tight budget以紧缩的预算生活
We don't know if the total cost will exceed our budget.
我们不知道所有花费是否会超出我们的预算。
Sam had to live on a tight budget after quitting his job.
辞职後，山姆得紧缩荷包过活。
- 第四题空格应选 (F)理由:
a. 空格前一句提到，这种税只适用於在法国贩卖含有额外糖份的饮料。
b. (F) 选项的句子说，不含添加糖份的低热量或水果饮料则不受影响，前後语意连贯，故为正选。
- 第五题空格应选 (E)理由:
a. 空格前一句提到，可口可乐公司强烈反对饮料税，推测下一句应会提及该公司的说法。
b. (E) 选项的句子说，这家饮料制造商宣称这项税收不公平地蔑视他们，符合推测，故为正选。
大补丸:
a. unfairly adv. 不公平地
Nobody deserves to be treated unfairly.
没有人应当遭受不平等待遇。
b. stigmatize vt. 蔑视
The physically-challenged often feel that they are stigmatized by society.
- target vt. 以……为目标 对象；瞄准
The educational program targets children under the age of nine.
这项教育课程目标锁定 9 岁以下的孩童。 - be unaware of...不知道 没察觉……
be aware of...知道 察觉……
Are you unaware of the consequences of smoking?
你不知道抽菸的後果吗？ - accomplish vt. 完成，达成
Nobody thought we could accomplish the task, but we did.
没有人认为我们能完成这项工作，但我们却办到了。 - in terms of...就……而言
In terms of the end result, there was no difference between the control and test groups.
以最後的结果而言，对照组和实验组并没有什麽不同。 - retain vt. 保持，保有
The champion retained his title by defeating his opponent.
那名优胜者击败对手，保住冠军头衔。 - curb vt. 控制，抑制
The first step to losing weight is to curb overeating.
减肥的第一步是控制饮食过量。 - apply to...适用於……
The company rules apply to everyone, from the chairman down to the janitor.
公司规定适用於每个人，上自董事长下至工友都一样。 - in response to...因应……，以回应……
The government announced more tax cuts in response to the worsening economy.
政府宣布了更多的减税措施以因应日益恶化的经济。 - be opposed to + N/V-ing反对……
= oppose vt.
= object to + N/V-ing
Most residents were opposed to the opening of a new landfill in the area.
大部分居民都反对在这个地区设立新的垃圾掩埋场。 - as a sign of...作为……的象徵 表徵
As a sign of his eternal love for her, Mark bought Amy a diamond ring.
为了表达他永恒的爱意，马克买了 1 颗钻戒给爱咪。
- alcohol n. 酒；酒精
- taxation n. 课税，徵税
- incidence n. 发生（率）
- obesity n. 肥胖
- move n. 政策，措施
- triple a. 3 倍的
- rating n. 评价；评分
credit rating信用等级，信评 - meanwhile adv. 同时
- tariff n. 税率；关税
- vehemently adv. 强烈地，激烈地
- displeasure n. 不满
- plant n. 工厂
- repercussion n. 反弹（常用复数）；（行动或事件的）影响
- waistline n. 腰围
法国饮料税上路
对汽水和其他含糖饮料课税可能?对法国的预算问题有所帮助。
你可能听过酒税和香菸税，这是世界各国政府常课的 2 种税，但你听过饮料税吗？如果你还不知道饮料税是什麽，你一定不是法国人。从 2012 年 1 月 1 日起，法国居民每买 1 罐含糖的饮料，就必须多付 1 分欧元。透过这样的措施，法国政府希望达成 2 件事∶增加税收和减少肥胖的发生率。
就赚钱的策略而言，饮料税预期会增加 1.2 亿欧元的税收，相当於 46 亿台币。这项增加税收的发生点正是法国政府检视各种方法来开源节流，以维持其 3A 的信评。为了在 2016 年之前让国家预算达到平衡，法国必须减少 1 千亿欧元的花费。同时，饮料税也是为了要帮助控制肥胖，虽然有些人怀疑每罐多收 1 分欧元是不是真的有效。这种税只适用於在法国贩卖含有额外糖份的饮料。不含添加糖份的低热量或水果饮料则不受影响。
可口可乐公司以贩卖含糖饮料获得巨大利润，他们对饮料税这项措施的反应是强烈地反对。这家饮料制造商宣称这项税收不公平地蔑视他们。为了表达他们的不满，可口可乐公司宣布将取消原定在法国南部设厂的一项 1 千 7 百万欧元的投资案。不论法国的决定是否会在财政上引发进一步类似的反弹，以及这项饮料税是否有助於缩小该国人民的腰围，结果都有待观察。
答案∶1. (C)2. (D)3. (A)4. (F)5. (E)
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