Question

阅读下面短文，根据其内容写一篇60词左右的内容概要。

To pollute or not to pollute That is the question. In order to survive, we all need to cause pollution. Factories that process the food we eat, clothes we wear, and cars we drive  have to cause pollution. The environment has the ability to absorb our waste or the pollution,  but its absorption ability has its limits. If the pollution level is higher than what the  environment can cope with, then that's the time when pollution is bad.  If the pollution level becomes too high, human health can be affected badly. Then, the  productivity level of the sick people is low and the economy suffers. The economy suffers not  only because of the lost productivity of the people, but also because the government must pay  for the damage the pollution has done to its people. This is the reason why the government prefers taxation policy. Imposing（征收）a tax on  firms that pollute the environment can be considered a good strategy, as long as the tax covers  all the external costs or the cost of the damage the firm has created during production.  Taxation, if enforced（执行）really well, can make firms create a technology that may reduce pollution, if they find out that it will be cheaper than continuously paying the tax. The  disadvantage of this policy, however, lies in the possibility that some big firms will find the  tax cheap and then they will just produce more and pollute the environment more. If other  small firms find the tax expensive, thus closing down, their production will be eaten up by  those firms which can afford the tax.  Therefore, it is important that lawmakers in each country, when deciding to impose a tax  on pollutant emissions, first review and analyze very carefully the real cost of the damage.（307words）

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Answer

It’s human beings that cause heavy pollution, which has surpassed environmental self-purified capability.(要点1) Hence, government prefers levying tax to remedy the economic loss and medical expenses produced by contamination.(要点2) However, taxation is a double-edged sword. Small companies may develop environmental technology to refuse the taxation of pollution, while big ones’ expenses of taxation can be offset through mass production.(要点3)Thus, it’s vital for tax lawmakers to take the cost of contamination into consideration.(要点4)

【解析】

文章第一句话引出话题——污染还是不污染这是一个问题，紧接着说人类为了生存必然会造成环境污染，第四句话“The environment has the ability to absorb our waste or the pollution, but its absorption ability has its limits.”表明环境虽有自净能力，但是也有限度，第五句话“If the pollution level is higher than what the environment can cope with, then that's the time when pollution is bad.”表明污染的程度超过环境能够应对的范围时，污染对生产和生活是不利的，总结起来是人类对环境的污染超出了环境的自净能力（It’s human beings that cause heavy pollution, which has surpassed environmental self-purified capability.）；第六句话“This is the reason why the government prefers taxation policy. Imposing a tax on firms that pollute the environment can be considered a good strategy, as long as the tax covers all the external costs or the cost of the damage the firm has created during production.”表明，正是因为这个原因，政府倾向于对污染环境的企业征税，只要这种税覆盖了所有的外部成本和公司在生产过程中造成的损失成本，这就是一个好策略，总结起来是政府更倾向于征税以弥补污染造成的经济损失和医疗费用（Hence, government prefers levying tax to remedy the economic loss and medical expenses produced by contamination.）；接下来的“Taxation, if enforced really well, can make firms create a technology that may reduce pollution, if they find out that it will be cheaper than continuously paying the tax. The disadvantage of this policy, however, lies in the possibility that some big firms will find the tax cheap and then they will just produce more and pollute the environment more. If other small firms find the tax expensive, thus closing down, their production will be eaten up by those firms which can afford the tax.”表明如果税收有利也有弊，如果企业发现它比持续缴税便宜，企业会创造出一种减少污染的技术，然而税收政策的弊端在于如果大企业发现税收便宜，它们会扩大生产，继续污染环境，如果小公司发现税收昂贵，因此关闭，它们的生产会被那些担负得起的大公司吃掉，总结起来是税收试一把双刃剑，小公司可以开发环保技术拒绝对污染征税，而大公司的税收费用可以利用扩大生产来抵消（However, taxation is a double-edged sword. Small companies may develop environmental technology to refuse the taxation of pollution, while big ones’ expenses of taxation can be offset through mass production.）；文章最后一句话“Therefore, it is important that lawmakers in each country, when deciding to impose a tax on pollutant emissions, first review and analyze very carefully the real cost of the damage.”表明对税收立法官员来说，考虑污染成本至关重要（Thus, it’s vital for tax lawmakers to take the cost of contamination into consideration.）。