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1、Tax Burdens a Barrier to Competition税负有碍竞争Australia now has one of the highest business tax burdens (that is, business tax raised relative to GDP) in the world, and that the business tax burden is considerably higher than in countries with far higher levels of overall taxation and spending than Aust
2、ralia.目前澳大利亚的商业税负(即相对于其 GDP 来说，所征得的商业税)为全球最高。而且在许多总体税负和支出远高于澳大利亚的国家里，它们的商业税负却较澳大利亚而难以望项其背。乒乓乓-0Australian companies face a tax burden more than double that of their rivals in the US, almost double that of companies in Britain, higher than most of our regional competitors, and higher than all the oth
3、er countries in the OECD, except for Norway and Luxembourg. Many of these countries are continuing to reform their business tax structures to further reduce the tax burden on business.澳大利亚公司所承担的税负相当于美国公司的两倍多，也几乎是英国公司的两倍，同时高于来自本地区其它国家的竞争对手，并且高于除挪威和卢森堡之外的所有欧洲经济合作与发展组织成员国。这些国家中，大部分都在不断改革商业税的结构以进一步减轻商业税
4、负。This means Australia is losing ground as a competitive investment destination. It is noteworthy that Australias share of global inward foreign direct investment has fallen from 4.1 per cent in 1990, to 2.1 per cent in 2005.这意味着澳大利亚正逐渐丧失其作为投资地的竞争优势。值得一提的是，澳大利亚在1990 年吸引的直接外资占全球外资总额的 4.1%，这个比例在 2005
5、年下跌到了 2.1%。Arguments that the rise in the business tax burden reflects the strong growth in profits in Australia are flawed. According to this years Federal Budget papers, the effective corporate tax rate has risen in recent years.有人认为提高商业税负反映了澳大利亚的商业利润提升迅猛，这一说法有失偏颇。根据今年的联邦预算文件，有效公司税率近年来有所增长。In addi
6、tion, Treasurys own revenue experts have acknowledged that the increase in business taxes reflects more than rising corporate profits, to such an extent that they have revised the way they forecast tax revenues.另外，财政部的御用税收专家承认增加商业税负所反映的问题远甚于公司利润的增长，因此他们修正了先前对税收的预测。Only by having a competitive busine
7、ss tax system will we avoid our companies becoming branch offices of overseas businesses and attract sufficient foreign investment to maintain our prosperity.只有建立一套具有竞争力的商业税负制度，我们才能免于沦为海外跨国公司的分支机构，并且吸引充足的外资来维持经济繁荣。Word count: 250 wordsNAATI 真题 2007-11-28 13:53Action Required to Make Education Austra
8、lias Advantage必须采取措施打造澳大利亚优势教育Too many young Australians are being left behind by our school education system, a discussion paperreleased today by the Business Council of Australia has found.今天，澳大利亚工商会(Business Council of Australia) 发布了一份论述报告，指出澳大利亚绝大多数的年轻人由于本国学校教育体制的不力，正逐渐落后于别国的同龄人。The paper highli
9、ghts that Australia is at risk of falling behind countries such as Finland, Japan and Korea when it comes to measuring key education outcomes in areas including maths and science learning and attainment.该报告强调，如果对数理化学习和造诣等方面的重点教育成果进行评估，澳大利亚可能会落后于芬兰、日本和韩国等国家。In responding to this challenge, the paper
10、identifies a five-point plan to overhaul school education so that every young Australian has access to a world-leading education system.为解决这个问题，报告列出了整改学校教育的五点方案，旨在使澳大利亚的全体年轻人能接触世界先进的教育体制。BCA President, Mr Michael Chaney, said: “While far -reaching changes have taken place in the way the wider commun
11、ity works, communicates and is organised, many aspects of our school system have not changed since the 1960s”.澳大利亚工商会主席迈克尔钱尼(Michael Chaney)说，“尽管我们全社会在组建、运作和交流方面发生了深远的变化，但是我们的学校体制在许多方面仍停留在20 世纪 60 年代的水平。The paper identifies the following five strategies required to lift school education outcomes:报告列
12、举了开发学校教育成果必需的五点策略如下：1. Greater early intervention identifying potential learning problems before they become entrenched, difficult and costly to address.1. 尽早介入-及时发现潜在的学习问题，以免它们发展得根深蒂固，解决起来则难度大，代价高。2. Increased customisation making education and training more responsive to the needs, interests and a
13、spirations of individual learners.2. 加强因材施教-使教育和培训更能针对不同学生的需要、兴趣和志向。3. Strengthening the teaching profession improving the professional support structure and conditions for teachers and school leaders to strengthen their ability to develop and work as highly qualified, knowledgeable professionals.3.
14、 完善教学职业-为教师和学校领导改善专业支持结构和条件，从而提高他们工作和发展的能力， 使他们成为高素质、有学识的教学人员。4. Increased investment increasing public investment in education.4. 增加投资-增加教育领域的公共投资。5. Improved governance clarifying roles and responsibilities and improving mechanisms for ensuring that education and training is meeting the needs of i
15、ndividuals and the Australian society.5. 加强管理-明确分工和职责，改善机制，以确保教育培训能满足澳大利亚社会及个人的需要。Vaccine delivered in GM rice to cure cholera转基因水稻疫苗可治霍乱A new rice-based vaccine could give developing nations a cheap and effective treatment against the killer disease cholera, Japanese researchers say.日本科研人员宣布，一种新的水稻
16、疫苗可以为发展中国家提供廉价而有效的疗法，治疗足以致命的霍乱病。Unlike conventional cholera shots, which have to be refrigerated right up to the point of delivery, the genetically modified rice vaccine has a shelf life of several years at room temperature.传统的霍乱疫苗针剂在交付使用之前需要一直冷藏。与传统疫苗针剂不同，这种转基因水稻疫苗可以在室温下保存数年。That would make the experimental treatment not only cheaper but m
