◎管淑平
France’s wealthy could take it on the nose if the French tax man gets his way and cosmetic surgery becomes subject to the value added tax.
如果法國稅務人員得其所願，讓整形手術成為加值稅課徵對象，法國有錢人將可能受到極大衝擊。
France’s new Socialist government has promised to tax the rich, and the tax authorities are looking at going after expensive cosmetic surgery such as tummy tucks, liposuction and breast enhancements that so far have escaped the country’s 19.6 percent VAT tax.
法國新任社會黨政府已承諾要對富人徵稅，稅務當局正考慮以昂貴的整形手術，如塑腹、抽脂和隆乳等為目標，這些整形手術迄今仍不必繳納該國稅率19.6%的加值稅。
The tax authorities have issued a finding that operations for esthetic rather health purposes should be taxed and the finance ministry is currently studying which procedures to target.
稅務當局提出一份報告，指出為了美觀、而非健康目的所動的手術應該繳稅，財政部正研究要對哪些手術項目課稅。
France’s financial inspector general has calculated that the government needs to find 3.9 billion euros each year if the country is to keep its promise to bring its budget back into balance by 2017.（AFP）
法國財政稽核長計算出，政府若要遵守其2017年讓預算回歸平衡的承諾，必須每年籌措39億歐元。（法新社）
新聞辭典：
get one’s way：動詞片語，隨心所欲、為所欲為地、讓他人聽從其意願行事。例句：He’s determined to get his way on this project.（他決心要這件案子照他的意思做。）
take it on the nose：動詞片語，承受或忍受衝擊、批評等。例句：No matter what happens, he will take it on the nose.（不論發生什麼事，他都會挺身面對。）
go after：動詞片語，追求、追緝、設法取得或贏得。例句：He’s going after that girl.（他正在追求那個女孩。）
文章出處：自由時報電子報中英對照新聞
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