Question

Chinese government departments of tax and environment will try to work out a taxation plan to promote environmental protection in 2008 and the plans are now under approval.

The environment tax, one of the key taxation policies China plans to put forward this year, is going through careful study and approval by the Ministry of Finance, State Administration of Taxation and State Environmental Protection Administration.

Two researchers with the Ministry of Finance Sun Gang and Xu Wen proposed three plans of  collecting environment tax in their report published in November of 2007, according to Beijing-based Caijing Magazine.

Based on the principle of “pay according to profits”, the first plan suggests government collect tax from companies in accordance with how much they earn from the products which consume (消費(fèi)) resources or pollute the environment, said Dr. Xu Wen. He said this kind of general taxation will be put into use in all the companies since almost all the products consume resources.

According to the second plan, companies would pay tax according to how much pollutant they have discharged, said Xu, adding that the tax will target the discharge of sulfur(硫) or sulphide,(硫化氫) carbon dioxide, polluted water, solid waste and other forms of pollutant.

He said that the third plan would ask consumers of potentially polluting products, such as fossil fuel(礦物燃料), ozone-consuming(消耗臭氧) products, fertilizer and pesticide(農(nóng)藥), to pay tax.

Meanwhile, the Ministry of Finance said it might be a more pressing task for them to raise the resource and consumption tax to give more consideration to environmental protection while expanding the current taxation system and adding new kinds of tax. Besides the plan for environment tax, the country has already adopted the law of environment protection and other regulations and is encouraging civil companies to introduce more environment-friendly technology and production models.

The public awareness of and participation in environment protection is also very important  in this period of time, when China is trying to adopt a scientific and sustainable mode of development, the newspaper said.

1．Which is not correct according to the plan of the environment tax?

       A．Companies will pay environment tax if they sell products which consume resources.

       B．Companies will pay tax if they discharge different forms of pollutant.

       C．Almost every citizen will pay environment tax.

       D．Almost all the companies will pay environment tax.

2．According to the passage you may pay tax if you         .

       A．use computer every day                       B．drink mineral water

       C．drive your car                                     D．take a bus

3．We can infer that when the government carries out the tax plan, they may be faced with      .

       A．pressure              B．support               C．a(chǎn)ttention              D．objection

4．The government put forward the environment tax plan in order to          .

       A．increase the income of the government

       B．help develop the economy of the country

       C．protect the environment and save energy

       D．make people live a more convenient life

Answer 1

CCAA