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.

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ncrease 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 one 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.

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.

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烟税，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么，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，相当于 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。这种税只适用于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于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)

法国总理菲永（Francois Fillon）在紧缩财政报告中提及，将对含糖饮料课税以期引导消费者减少购买此类商品。据悉，此举是出于健康考虑，旨在控制法国人体重，向肥胖宣战。然而，有专家质疑，如果是出于健康考虑，为什么只对含糖饮料课税，而对肉类、蛋黄酱、垃圾食品等没有相同措施呢？换言之，与其对含糖饮料课税，何不降低蔬菜水果和鱼类的价格，这对抑制肥胖不是更有效吗？（数据源：新浪网）