考研States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.
根据最高法院周四的一项裁决，各州将能够迫使更多的人在网上购物时缴纳销售税。这项裁决将使购物者钱包更轻，但对各州来说是一个巨大的财政胜利。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states.
到目前为止，许多只在一个州或几个州有实体存在的卖家在将货物运送到这些州以外的地址时能够避免收取销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.
例如，遏制气候变化既关乎发展清洁能源，也关乎改变消费模式和促进税收接受。
2013年考研阅读原文
考研Both France and the United States are involved in the organization's work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.
法国和美国都参与了该组织的工作，但法国的数字服务税和美国的回应让人们对国际税收体系的未来产生了疑问。
2020年考研真题（英语一）阅读理解 Section Ⅱ
四级So we will side with the majority of the people of Philadelphia who oppose this tax and take legal action to stop it.
因此，我们将站在大多数费城人的一边，他们反对这项税收，并采取法律行动阻止它。
2019年12月四级真题（第一套）阅读 Section C
考研This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.
这可能意味着实施塑料税等政策，增加环境问题行动的成本，或完全禁止一次性使用塑料。
2019年考研真题（英语二）阅读理解 Section Ⅱ
六级That is far less likely to happen if Congress also adopts strong pay-go rules requiring that any increase in payments to providers be offset by new taxes or budget cuts.
如果国会还通过了强有力的“支付-执行”规则，要求通过新的税收或预算削减来抵消向供应商支付的任何增加，那么这种情况就不太可能发生。
2016年6月阅读原文
四级By contrast, a Danish tax on foods high in fats was abandoned a year after its introduction, amid claims that consumers were avoiding it by crossing the border to Germany to satisfy their desire for cheaper, fattier fare.
相比之下，丹麦对高脂肪食品征收的税在实施一年后就被取消了，因为有人声称，消费者为了满足他们对更便宜、更肥胖食品的需求而越境前往德国，以避免征收高脂肪食品税。
2016年12月阅读原文
考研But it has already sparked significant controversy, with the Unite Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
但它已经引发了重大争议，美国贸易代表开始调查该税是否歧视美国公司，这反过来可能导致对法国的贸易制裁。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研Not everyone will agree with the authors'policy ideas, which range from mandating more holiday time to reducing tax incentives for American home buyers.
并非所有人都会同意作者的政策主张，从规定更多的假期到减少对美国购房者的税收激励。
2014年考研真题（英语二）阅读理解 Section Ⅱ
四级Two and a half centuries on, most countries impose some sort of tax on alcohol and tobacco.
两个半世纪过去了，大多数国家对烟酒征收某种税。
2016年12月阅读原文
考研At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.
与此同时，欧盟、西班牙、英国和其他几个国家都在认真考虑征收数字服务税。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions.
相反，数字服务税是一个更大趋势的一部分，过去几年，各国提出或实施了一系列新的国际税收规定。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already.
这项裁决对于在许多州都有业务的大型连锁店来说是一次胜利，因为它们通常已经对网上购物征收销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don't have to.
拥有仓库网络的亚马逊（Amazon.com）也在各州征收销售税，尽管使用该网站的第三方卖家不必这样做。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide.
使用eBay和Etsy为小型卖家提供平台的卖家也没有在全国范围内征收销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
六级A tax on upstream carbon sources is one easy way to put a price on carbon emissions, although some countries may wish to use other methods, such as emissions trading schemes.
对上游碳源征税是为碳排放定价的一种简单方法，尽管一些国家可能希望使用其他方法，如排放交易计划。
2017年6月阅读原文
六级That is far less likely to happen if Congress also adopts strong "pay-go" rules requiring that any increase in payments to providers be offset by new taxes or budget cuts.
如果国会还通过了强有力的“付现”规则，要求通过新的税收或预算削减来抵消向供应商支付的任何增加，那么这种情况就不太可能发生。
2016年6月六级真题（第二套）阅读 Section B
六级To appeal for tax reduction for raising children.
呼吁为抚养子女减税。
2013年12月阅读原文
四级While the city council vote was met with applause inside the council room, opponents to the measure, including soda lobbyists made sharp criticisms and a promise to challenge the tax in court.
尽管市议会的投票在议会大厅里赢得了掌声，但包括苏打水游说者在内的反对者提出了尖锐的批评，并承诺在法庭上挑战该税。
2019年12月四级真题（第一套）阅读 Section C
考研Many French politicians and media outlets have referred to this as a "GAFA tax," meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon—in other words, multinational tech companies based in the United States
许多法国政界人士和媒体将此称为“GAFA税”，这意味着该税主要适用于谷歌、苹果、Facebook和亚马逊等公司，换句话说，是总部位于美国的跨国科技公司
2020年考研真题（英语一）阅读理解 Section Ⅱ
四级The tax will apply to regulaR&Diet sodas, as well as other drinks with added sugar, such as Gatorade and iced teas.
该税将适用于普通苏打水和减肥苏打水，以及其他加糖饮料，如佳得乐和冰茶。
2019年12月四级真题（第一套）阅读 Section C
六级You need to understand as a citizen and as a tax payer and as a voter what’s really behind the arguments.
作为一名公民、纳税人和选民，你需要了解这些争论背后的真正原因。
2017年6月听力原文
四级"The tax passed today unfairly singles out beverages—including low- and no-calorie choices," said Lauren Kane, spokeswoman for the American Beverage Association.
美国饮料协会发言人劳伦·凯恩（Lauren Kane）说：“今天通过的税收不公平地挑出了饮料，包括低热量和无热量的选择。”。
2019年12月四级真题（第一套）阅读 Section C
考研Finally,because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.
最后，由于自动化有可能扩大资本收入和劳动力收入之间的差距，税收和安全网将不得不重新考虑。
2018年考研阅读原文
考研finally, because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.
最后，由于自动化有可能扩大资本收入和劳动力收入之间的差距，税收和安全网将不得不重新考虑。
2018年考研真题（英语一）阅读理解 Section Ⅱ
六级To avoid fiscal (财政) meltdown, public pensions and health-care provision will have to be reined back severely and taxes may have to go up.
避免财政赤字(财政) 金融危机、公共养老金和医疗保障将不得不严格控制，税收可能不得不提高。
2010年12月阅读原文
六级American politicians will have to develop the courage to follow what is taught in all American public-policy schools: that there are good taxes and bad taxes.
美国政界人士必须鼓起勇气，遵循美国所有公共政策学校的教导：有好税也有坏税。
2012年6月阅读原文
考研Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to.
大型连锁店一直在全国范围内征收销售税，因为它们通常在购买商品的目的地州都有实体店。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Though often viewed as a problem for western states, the growing frequency of wildfires is a national concern because of impact on federal tax dollars, says Professor Max Moritz, a specialist in fire ecology and management.
火灾生态学和管理专家马克斯·莫里茨教授说，尽管野火频发经常被视为西部各州的一个问题，但由于对联邦税收的影响，野火频发已成为全国关注的问题。
2017年考研真题（英语二）阅读理解 Section Ⅱ
考研Now, rivals will be charging sales tax where they hadn't before.
现在，竞争对手将在以前从未征收过的地方征收销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
六级You need to understand as a citizen and as a tax payer and as a voter what's really behind the arguments.
作为一名公民、纳税人和选民，你需要了解这些争论背后的真正原因。
2017年6月六级真题（第二套）听力 Section C
考研These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.
这些单边发展的具体情况各不相同，但它们都旨在对跨国公司的收入和收入征税，而各国认为跨国公司应该有权征税，即使国际税收规则没有授予跨国公司这一权利。
2020年考研真题（英语一）阅读理解 Section Ⅱ
四级And a number of oil-producing countries are trimming their gasoline subsidies and raising taxes, so the net savings for global consumers is not as big as the oil price plunge might suggest.
而一些产油国正在削减汽油补贴并提高税收，因此全球消费者的净储蓄并没有油价暴跌所显示的那么大。
2016年12月阅读原文
六级The Senate Finance bill would impose an excise tax ( ' , 消费税) on health insurance plans that cost more than $8,000 for an individual or $21,000 for a family.
参议院财政法案将征收消费税（“，消费税) 个人医疗保险费用超过8000美元，家庭医疗保险费用超过21000美元。
2016年6月阅读原文
六级The House bill has no similar tax.
众议院法案没有类似的税收。
2016年6月阅读原文
六级The Senate finance bill would impose an excise tax(消费税) on health insurance plans that cost more than $8, 000 for an individual or $21, 000 for a family.
参议院财政法案将征收消费税(消费税) 一个人的医疗保险费用超过8000美元，一个家庭的医疗保险费用超过21000美元。
2016年6月六级真题（第二套）阅读 Section B
六级Many developing countries have lots of young people in need of jobs; many rich countries need helping hands that will boost tax revenues and keep up economic growth.
许多发展中国家有许多年轻人需要工作；许多富裕国家需要援助之手来增加税收并保持经济增长。
2010年12月阅读原文
考研Taxes on low-wage labor need to be cut, and wage subsidies such as the earned income tax credit should be expanded: This would boost incomes, encourage work, reward companies for job creation, and reduce inequality.
低工资劳动力的税收需要削减，劳动所得税抵免等工资补贴应该扩大：这将提高收入、鼓励工作、奖励创造就业机会的公司并减少不平等。
2018年考研阅读原文
四级Tax breaks bring the cost down, especially in California, but in many states ZEHs can be prohibitively expensive.
税收减免降低了成本，尤其是在加利福尼亚州，但在许多州，ZEH的价格可能会高得让人望而却步。
2013年6月阅读原文
六级Meanwhile, tax breaks for children are modest.
与此同时，对儿童的税收减免也很有限。
2013年12月阅读原文
考研France's planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that
法国的税收计划是一个明确的警告：除非能就改革国际税收体系达成广泛共识，否则其他国家很可能会效仿，而美国公司将面临来自几十个国家的不同税收
2020年考研真题（英语一）阅读理解 Section Ⅱ
六级The dry statistics ought to inform the ongoing deficit debate, because a budget is not just a catalog of programs and taxes.
干燥的统计数据应该为正在进行的赤字辩论提供信息，因为预算不仅仅是计划和税收的目录。
2013年12月阅读原文
六级Present budget policies tax parents heavily to support the elderly
目前的预算政策对父母征收重税以支持老年人
2013年12月阅读原文
六级This generated little commerce for downtown businesses in the evenings, which made business and generating tax revenue for municipal upkeep difficult.
这使得市中心的商业在晚上几乎没有什么商业活动，这使得商业活动和为市政维护创造税收变得困难。
2017年12月六级真题（第一套）阅读 Section C
考研The cases the court overturned said that if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office, the business didn't have to collect sales tax for the state.
法院推翻的案件说，如果一家企业将客户购买的货物运送到该企业没有实体存在的州，如仓库或办公室，则该企业不必为该州征收销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
高考When he reads of the threatening foreign situation, the mounting national debt, rising taxes, falling market, scarce housing, and cancer.
当他读到威胁性的国外形势、不断增加的国债、不断上升的税收、不断下跌的市场、稀缺的住房和癌症时。
2015年高考英语江苏卷 任务型阅读 原文
四级Public health groups applauded the approved tax as a step toward fixing certain lasting health issues that plague Americans.
公共卫生组织对批准的税收表示欢迎，认为这是朝着解决困扰美国人的某些持久健康问题迈出的一步。
2019年12月四级真题（第一套）阅读 Section C
考研The decisions made it more difficult for states to collect sales tax on certain online purchases.
这些决定使得各州更难对某些网上购物征收销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
四级The fifth largest city in US passed a significant soda tax proposal that will levy 1.5 cents per liquid ounce on distributors.
美国第五大城市通过了一项重要的苏打税提案，对分销商征收每液体盎司1.5美分的苏打税。
2019年12月四级真题（第一套）阅读 Section C
四级Until now, the only city to successfully pass and implement a soda tax was Berkeley, California, in 2014.
到目前为止，唯一成功通过并实施苏打税的城市是2014年的加利福尼亚州伯克利。
2019年12月四级真题（第一套）阅读 Section C
考研Much more could be done to encourage "long-termism", such as changes in the tax code and quicker disclosure of stock acquisitions.
在鼓励“长期主义”方面，还可以做更多的工作，例如修改税法和加快股票收购的披露。
2019年考研真题（英语一）阅读理解 Section Ⅱ
考研Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax from customers and send it to the state.
根据周四的裁决，各州可以通过法律，要求州外销售商向客户收取州内销售税，并将其发送给州政府。
2020年考研真题（英语一）翻译 Section Ⅲ
四级PepsicCo's plan for its foods and drinks is based on guidelines from the World Health Organization, which last week backed using taxes on sparkling drinks to reduce sugar consumption.
百事可乐的食品和饮料计划基于世界卫生组织的指导方针，该组织上周支持对起泡饮料征税以减少糖的消费。
2018年12月四级真题（第二套）阅读 Section C
六级A simple consumption tax of, say, 5% would significantly reduce the country's huge government deficit without damaging productivity.
比如说，5%的简单消费税将在不损害生产率的情况下显著减少该国巨大的政府赤字。
2012年6月阅读原文
考研The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks.
数字服务税目前正在等待总统伊曼纽尔·马克龙（Emmanuel Macron）的签字，他已表示支持这项措施，并可能在未来几周内生效。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研The French tax is not just a unilateral move by one country in need of revenue.
法国税收不仅仅是一个需要税收的国家单方面采取的行动。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研In other words, they all share a view that the international tax system has failed to keep up with the current economy.
换句话说，他们都认为国际税收体系跟不上当前的经济。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such services.
数字服务包括一切，从提供在线销售商品和服务的平台到基于用户数据的定向广告，税收适用于此类服务的总收入。
2020年考研真题（英语一）阅读理解 Section Ⅱ
四级Whether such taxes work is a matter of debate.
这类税收是否有效仍有争议。
2016年12月阅读原文
考研Leading doctors today weigh in on the debate over the government's role in promoting public health by demanding that ministers impose "fat taxes" on unhealthy food and introduce cigarette-style warnings to children about the dangers of a poor diet.
今天，主要的医生们要求部长们对不健康食品征收“脂肪税”，并向孩子们发出关于不良饮食危害的香烟式警告，以此来参与有关政府在促进公共健康方面的作用的辩论。
2011年考研真题（英语二）阅读理解 Section Ⅱ
考研Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.
上周四，法国参议院通过了一项数字服务税，该税将对向法国消费者或用户提供数字服务的大型跨国公司征收全新的税。
2020年考研真题（英语一）阅读理解 Section Ⅱ
考研These have included Britain's DPT diverted profits tax, Australia's MAAL multinational anti-avoidance law, and India's SEP significant economic presence test, to name but a few.
其中包括英国的DPT转移利得税、澳大利亚的MAAL跨国反避税法和印度的SEP重大经济存在测试，仅举几例。
2020年考研真题（英语一）阅读理解 Section Ⅱ
六级By far the most effective method to restrain pension spending is to give people the opportunity to work longer, because it increases tax revenues and reduces spending on pensions at the same time.
到目前为止，抑制养老金支出的最有效方法是让人们有机会工作更长时间，因为这可以增加税收收入，同时减少养老金支出。
2010年12月阅读原文
六级Present budget policies tax parents heavily to support the elderly.
目前的预算政策对父母征收重税以支持老年人。
2013年12月阅读原文
六级With a tax imposed on expensive health insurance plans, most employers will likely transfer money from health expenses into wages.
由于对昂贵的医疗保险计划征税，大多数雇主可能会将医疗费用转为工资。
2016年6月阅读原文
六级Piling on higher taxes won't help, "If higher taxes make it more expensive to raise children," says Nicholas Eberstadt of the American Enterprise Institute, "people will think twice about having another child.
美国企业研究所（American Enterprise Institute）的尼古拉斯·埃伯斯塔特（Nicholas Eberstadt）说：“如果高税收使得抚养孩子的成本更高，那么人们会三思而后行。”。
2013年12月阅读原文
四级Tax breaks bring the cost down, especially in California, but in many states ZEHs can be prohibitively expensive
税收减免降低了成本，特别是在加利福尼亚州，但在许多州，ZEH的价格可能高得让人望而却步
2013年6月阅读原文
四级Will room-renters be subject to hotel taxes, for example?
例如，租房者是否需要缴纳酒店税？
2013年12月阅读原文
考研Those retailers may face headaches complying with various state sales tax laws.
这些零售商可能会面临遵守各州销售税法的麻烦。
2020年考研真题（英语一）翻译 Section Ⅲ
考研Customers were generally responsible for paying the sales tax to the state themselves if they weren't charged it, but most didn't realize they owed it and few paid.
如果不向客户收取销售税，他们通常要自己向州政府缴纳销售税，但大多数客户没有意识到他们欠了销售税，只有少数客户缴纳了销售税。
2020年考研真题（英语一）翻译 Section Ⅲ
四级We pay for these services through taxes.
我们通过税收支付这些服务。
2016年12月四级真题（第二套）听力 Section C
六级With inflation the family’s spending on a child will total $286,050 by age
The dry statistics ought to inform the ongoing deficit debate, because a budget is not just a catalog of programs and taxes.
随着通货膨胀，按年龄划分，家庭在孩子身上的支出总额将达到286050美元
2013年12月六级考试真题（三）
六级“If higher taxes make it more expensive to raise children, says Nicholas Eberstadt of the American Enterprise Institute, “people will think twice about having another child.
美国企业研究所的Nicholas Eberstadt说：“如果更高的税收使抚养孩子的成本更高，人们会三思而后行。
2013年12月六级考试真题（三）
六级It’s possible that plutocrats (有钱有势的人) are expressing solidarity with the struggling middle class as part of an effort to insulate themselves from confiscatory (没收性的) tax policies.
可能财阀(有钱有势的人) 表示声援苦苦挣扎的中产阶级，作为使自己免受没收的努力的一部分(没收性的) 税收政策。
2007年12月英语六级真题
六级But the prospect that income inequality will lead to higher taxes on the wealthy doesn’t keep plutocrats up at night.
但收入不平等将导致对富人征收更高税收的前景并不能让财阀们夜不能寐。
2007年12月英语六级真题
六级Marketing director Jack O Hern explains that the company has a relatively young workforce, many of whom are parents: “One of the triggers was when one of our tax managers returned from maternity leave.
市场总监Jack O Hern解释说，该公司的员工相对年轻，其中许多是父母：“其中一个导火索是我们的一位税务经理休完产假回来。
2009年12月英语六级真题
四级Also more and more “little” people found themselves in need of personal loans, as taxes became heavier and as the practice of installment (分期付款) buying broke down the previously long—held concept that there was something almost morally wrong about being in debt.
此外，随着税收的加重和分期付款的做法，越来越多的“小”人发现自己需要个人贷款(分期付款) 购买打破了之前长期持有的观念，即负债几乎在道德上是错误的。
1992年1月大学英语四级(CET-4)真题
四级Also more and more “little” people found themselves in need of personal loans, as taxes became heavier and as the practice of installment (分期付款) buying broke down the previously long-held concept that there was something almost morally wrong about being in debt.
此外，随着税收的加重和分期付款的做法，越来越多的“小”人发现自己需要个人贷款(分期付款) 购买打破了之前长期持有的观念，即负债几乎在道德上是错误的。
1994年6月大学英语四级(CET-4)真题
四级” With two preschool children, it soon became clear in their figuring that with babysitters (临时照看小孩的人), transportation, and increased taxes, rather than having more money, they might actually end up with less.
“有了两个学龄前的孩子，他们很快就明白了，有了保姆(临时照看小孩的人), 交通和增加税收，而不是拥有更多的钱，他们最终可能会得到更少的钱。
1999年6月大学英语四级(CET-4)真题
四级An oil boom would also mean a multibillion-dollar windfall (意外之财) in tax revenues, royalties (开采权使用费) and leasing fees for Alaska and the Federal Government.
石油繁荣也意味着数十亿美元的意外之财(意外之财) 税收、特许权使用费(开采权使用费) 以及阿拉斯加和联邦政府的租赁费。
2005年6月大学英语四级(CET-4)真题
四级Other countries, including France, Greece and Denmark, impose soda taxes, and the concept is being considered in at least 20 U. S. cities and states.
包括法国、希腊和丹麦在内的其他国家也征收苏打水税，美国至少有20个城市和州正在考虑这一概念。
2012年12月大学英语四级真题试卷（1）
四级Last summer, Philadelphia came close to passing a 2-cents-per-ounce soda tax.
去年夏天，费城差点通过每盎司2美分的汽水税。
2012年12月大学英语四级真题试卷（1）
四级The Rudd Center has been a strong advocate of a more modest 1-cent-per-punce tax.
陆克文中心一直强烈主张征收更为温和的每磅1美分的税。
2012年12月大学英语四级真题试卷（1）
四级But at least one study, from 2010, has raised doubts that soda taxes would result in significant weight loss: apparently people who are determined to eat — and drink — unhealthily will find ways to do it.
但至少有一项来自2010年的研究提出了对苏打水税是否会显著减肥的质疑：显然，那些决心不健康饮食的人会找到方法来做到这一点。
2012年12月大学英语四级真题试卷（1）
四级For inroads (进展) to be made, say the authors in their statement, people have to be better educated about the hazards of sugar and agree that something’s got to change:
Many of the interventions (干预) that have reduced alcohol and tobacco consumption can be models for addressing the sugar problem, such as imposing special sales taxes, controlling access, and tightening licensing requirements on vending machines (自动售货机) and snack-bars sell high sugar products in schools and workplaces.
对于入侵(进展) 作者在声明中说，要做到这一点，人们必须更好地了解糖的危害，并同意必须改变一些事情：
2012年12月大学英语四级真题试卷（1）
四级People who rent out rooms should pay tax, of course, but they should not be regulated like a Ritz-Carlton hotel.
当然，出租房间的人应该纳税，但不应该像丽思卡尔顿酒店那样受到监管。
2013年12月大学英语四级考试真题(第1套)
四级The report offers 10 recommendations, of which the first is imposing a tax of 20 percent on sugary drinks for at least a year, on top of the existing 20 percent value-added tax.
该报告提出了10项建议，其中第一项是在现有20%的增值税基础上，对含糖饮料征收20%的税，为期至少一年。
2014年12月大学英语四级考试真题（第3套)
四级But a bit of tax on sweet soda and a little more health education, a bit of cooking in schools and banning machines (自动售货机）here and there—as suggested by the AMRC report—is not going to achieve very much.
但对甜汽水征收一点税，再进行一点健康教育，在学校做饭，禁止使用机器(自动售货机）正如AMRC报告所建议的那样，在这里和那里不会取得太大成就。
2014年12月大学英语四级考试真题（第3套)
四级Two and a haft centuries on, most countries impose some sort of tax on alcohol and tobacco.
两个半世纪以来，大多数国家都对烟酒征收某种税。
2016年12月大学英语四级真题（第2套）
四级PepsiCo's plan for its foods and drinks is based on guidelines from the World Health Organisation, which last week backed using taxes on sparkling drinks to reduce sugar consumption.
百事公司的食品和饮料计划是基于世界卫生组织的指导方针，该组织上周支持对起泡饮料征税以减少糖的消费。
2018年12月大学英语四级考试真题（第2套）
四级The fifth largest city in the US passed a significant soda tax proposal that will levy (征税) 1.5 cents per liquid ounce on distributors.
美国第五大城市通过了一项重要的苏打税提案，该提案将征收(征税) 分销商每液体盎司1.5美分。
2019年12月大学英语四级真题（第3套）
四级It is proof that taxes on sugary drinks can win substantial support outside superxadliberal areas.
这证明了对含糖饮料征税可以在超恶自由地区之外赢得大量支持。
2019年12月大学英语四级真题（第3套）
四级The tax will apply to regular and diet sodas, as well as other drinks with added sugar, such as Gatorade and iced teas.
该税将适用于普通和减肥苏打水，以及其他添加糖的饮料，如佳得乐和冰茶。
2019年12月大学英语四级真题（第3套）
四级While the city council vote was met with applause inside the council room, opponents to the measure, including soda lobbyists, made sharp criticisms and a promise to challenge the tax in court.
当市议会的投票在议会室内受到掌声时，包括苏打水游说者在内的反对者提出了尖锐的批评，并承诺在法庭上挑战该税。
2019年12月大学英语四级真题（第3套）
四级“The tax passed today unfairly singles out beverages—including low-and no-calorie choices,” said Lauren Kane, spokeswoman for the American Beverage Association.
美国饮料协会发言人劳伦·凯恩说：“今天通过的税收不公平地将饮料单独列出，包括低热量和无热量的选择。”。
2019年12月大学英语四级真题（第3套）
四级The ads criticized the measure, characterizing it as a “grocery tax.
广告批评了这项措施，将其定性为“食品杂货税”。
2019年12月大学英语四级真题（第3套）
四级Public health groups applauded the approved tax as a step toward fixing certain lasting health issues that plague Americans.
公共卫生组织称赞这项批准的税收是朝着解决困扰美国人的某些持久健康问题迈出的一步。
2019年12月大学英语四级真题（第3套）
考研The mounting cost of petrol and the increased license fees and road tax all add to the driver’s worries.
不断上涨的汽油成本、增加的执照费和道路税都增加了司机的担忧。
1989年全国硕士研究生入学统一考试英语试题
考研In Europe, taxes account for up to four-fifths of the retail price, so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.
在欧洲，税收占零售价格的五分之四，因此即使原油价格发生了相当大的变化，对油价的影响也比过去更为微弱。
2002年全国攻读硕士学位研究生入学考试英语试题
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